Civic Intelligence

Boston Casa Inc.

990 • Fiscal year 2019 • EIN 04-3110775

Oct 01, 2018 to Sep 30, 2019 • Filed on Jan 30, 2020

85 Merrimac Street Suite 401Boston, MA 02114

(617) 780-4055

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

74th percentile

0.21x

Higher debt load relative to assets than 74% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

70th percentile

0.13x

Higher debt load relative to revenue than 70% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

23rd percentile

-7.9%

Higher net margin than 23% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

12th percentile

-15%

Faster asset growth than 12% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

29th percentile

-6.1%

Faster revenue growth than 29% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$467,453

Down $82,790 (-15%) from 2018

Net Assets

Down

$370,794

Down $60,439 (-14%) from 2018

Liabilities

Down

$96,659

Down $22,351 (-19%) from 2018

Revenue

Down

$764,269

Down $49,334 (-6.1%) from 2018

Expenses

Up

$824,708

Up $117,003 (+17%) from 2018

Net Income

Down

-$60,439

Down $166,337 (-157%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $298,964Liabilities 2011: $02011Assets 2012: $277,715Liabilities 2012: $9,1602012Assets 2013: $163,541Liabilities 2013: $6,208Net Assets 2013: $157,3332013Assets 2014: $270,001Liabilities 2014: $16,339Net Assets 2014: $253,6622014Assets 2015: $227,374Liabilities 2015: $13,396Net Assets 2015: $213,9782015Assets 2016: $310,194Liabilities 2016: $20,269Net Assets 2016: $289,9252016Assets 2017: $443,981Liabilities 2017: $118,646Net Assets 2017: $325,3352017Assets 2018: $550,243Liabilities 2018: $119,010Net Assets 2018: $431,2332018Assets 2019: $467,453Liabilities 2019: $96,659Net Assets 2019: $370,7942019Assets 2020: $770,960Liabilities 2020: $186,557Net Assets 2020: $584,4032020Assets 2021: $591,466Liabilities 2021: $61,717Net Assets 2021: $529,7492021Assets 2022: $554,205Liabilities 2022: $44,956Net Assets 2022: $509,2492022Assets 2023: $483,761Liabilities 2023: $197,731Net Assets 2023: $286,0302023Assets 2024: $482,601Liabilities 2024: $84,787Net Assets 2024: $397,8142024

Highlighted filing

2019

Assets$467,453
Liabilities$96,659
Net Assets$370,794

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $33,553Expenses 2011: $17,358Net Income 2011: $16,1952011Revenue 2012: $68,106Expenses 2012: $98,515Net Income 2012: -$30,4092012Revenue 2013: $100,457Expenses 2013: $210,468Net Income 2013: -$110,0112013Revenue 2014: $325,321Expenses 2014: $224,433Net Income 2014: $100,8882014Revenue 2015: $265,304Expenses 2015: $304,989Net Income 2015: -$39,6852015Revenue 2016: $440,441Expenses 2016: $407,993Net Income 2016: $32,4482016Revenue 2017: $611,395Expenses 2017: $563,641Net Income 2017: $47,7542017Revenue 2018: $813,603Expenses 2018: $707,705Net Income 2018: $105,8982018Revenue 2019: $764,269Expenses 2019: $824,708Net Income 2019: -$60,4392019Revenue 2020: $1,153,191Expenses 2020: $939,582Net Income 2020: $213,6092020Revenue 2021: $1,014,265Expenses 2021: $1,068,919Net Income 2021: -$54,6542021Revenue 2022: $1,139,923Expenses 2022: $1,160,423Net Income 2022: -$20,5002022Revenue 2023: $1,063,596Expenses 2023: $1,314,354Net Income 2023: -$250,7582023Revenue 2024: $1,430,655Expenses 2024: $1,318,871Net Income 2024: $111,7842024

Highlighted filing

2019

Revenue$764,269
Expenses$824,708
Net Income-$60,439
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Jan 30, 2020
Return Version
2018v3.2
Gross Receipts
$799,888
Mission and Program Overview

Mission

Boston casa is a nonprofit organization whose mission is to ensure a safe and permanent home for court involved children, who have experienced abuse and neglect, in suffolk county. Boston casa recruits, trains, and supervises volunteers who are appointed by judges to serve as guardians ad litem (gals) to advocate for children and youth most often in the foster care system. Volunteers have legal standing and ensure that their child or sibling group receive the services they are entitled to. Our volunteers not only zealously advocate for these vulnerable children and youth, but also serve as a safe, consistent, and positive presence during what is a very traumatic time in their lives. Through our older youth advocacy project, volunteers support youth ages 16 and older who will or have aged out of the foster care system. They provide these youth with ongoing relational support during this critical time and ensure that the youth receive the necessary resources in order to be well positione

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$142,290$200,297▲ $58,007
Pledges and Grants Receivable$166,828$165,533▼ $1,295
Savings and Temporary Cash Investments$200,037$73,691▼ $126,346
Prepaid Expenses and Deferred Charges$29,597$18,295▼ $11,302
Land, Buildings, and Equipment, Net$11,491$9,637▼ $1,854
Total Assets$550,243$467,453▼ $82,790
Liabilities
Deferred Revenue$64,026$57,945▼ $6,081
Accounts Payable and Accrued Expenses$54,984$38,714▼ $16,270
Total Liabilities$119,010$96,659▼ $22,351
Net Assets / Fund Balance
Unrestricted Net Assets$296,273$275,794▼ $20,479
Temporarily Rstr Net Assets$134,960$95,000▼ $39,960
Total Net Assets Fund Balance$431,233$370,794▼ $60,439
Total Liabilities and Net Assets / Fund Balance$550,243$467,453▼ $82,790

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,637$9,104$18,741
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joseph HanlonPresident/ D
Anne Harvey KilburnDirector
Bryan GanzDirector
Clare ReillyDirector
Deirdre KarleDirector
Herbert LewisDirector
John James Moriarty IiiDirector
Brian FergusonClerk
Jake HixonTreasurer
Steven DavisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$771,910
Program Service Revenue
$0
Investment Income
$353
Other Revenue
$-7,994
All Other Contributions
$459,975
Change in Net Assets
$-60,439

Audited Revenue Reconciliation

Revenue per Audited Statements
$764,269
Total Revenue per Audited Statements
$764,269
Total Revenue per Form 990
$764,269
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$633,855
Other Expenses$190,853
Total Fundraising Expense$15,236
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$497,297$37,439$4,979$539,715
Occupancy$70,380$8,564$4,141$83,085
Payroll Taxes$49,374$3,723$570$53,667
Other Employee Benefits$36,864$2,859$750$40,473
Fees for Services Other-$19,933-$19,933
Office Expenses$4,495$7,279$1,589$13,363
Fees for Services Accounting-$7,875-$7,875
Information Technology$2,921$2,148$1,899$6,968
Insurance$1,397$2,891$14$4,302
All Other Expenses$1,926$1,246$981$4,153
Other Expenses$3,620$3,397-$3,397
Depreciation Depletion$1,527$1,526$162$3,215
Travel$145$60$34$239
Advertising$58-$117$175
Total Functional Expenses$674,768$134,704$15,236$824,708

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$824,708
Total Expenses per Audited Statements$824,708
Total Expenses per Form 990$824,708
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$35,619
Fundraising Gross Income$27,625
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$177,060$27,625$6,673$20,952
Total Events$177,060$27,625$35,619$-7,994
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Bryan ganz john james moriarty director director father in law

Form 990, Page 6, Part VI, Line 11B

The treasurer reviews the form 990 at a board meeting highlighting the details and discussing any questions previous to filing.

Form 990, Page 6, Part VI, Line 12C

Each board member is required to file a written conflict of interest statement and to notify the board of any changes. Any board member that is aware of a change may bring this to the president or executive committee of the board.

Form 990, Page 6, Part VI, Line 15A

A sub-committee of the board and the executive committee review the performance and compensation of the executive director. Compensation is reviewed among various authoritative sources of compensation information, review of peer organization's compensation for similar positions, and local market conditions. All other employees' compensation is reviewed by the executive director and ratified by the board.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Boston Casa Inc
EIN
04-3110775
Phone
6177804055
Address
85 MERRIMAC STREET SUITE 401, BOSTON, MA 02114

Signing Officer

Name
Jake Hixon
Title
Treasurer
Phone
6177804055
Signed
2020-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jake Hixon
Formed
1991
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
10
Employees
13
Volunteers
110

Preparer

Firm
King Mcnamara Moriarty Llp
Address
473 WASHINGTON STREET, NORWOOD, MA 02062-2330
Preparer
William R Debler CPA
Phone
7817696300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Boston casa is a nonprofit organization whose mission is to ensure a safe and permanent home for court involved children, who have experienced abuse and neglect, in suffolk county. Boston casa recruits, trains, and supervises volunteers who are appointed by judges to serve as guardians ad litem (gals) to advocate for children and youth most often in the foster care system. Volunteers have legal standing and ensure that their child or sibling group receive the services they are entitled to. Our volunteers not only zealously advocate for these vulnerable children and youth, but also serve as a safe, consistent, and positive presence during what is a very traumatic time in their lives. Through our older youth advocacy project, volunteers support youth ages 16 and older who will or have aged out of the foster care system. They provide these youth with ongoing relational support during this critical time and ensure that the youth receive the necessary resources in order to be well positioned for greater independence.

Financial Statement Notes

Schedule D, Page 3, Part X

Management has evaluated significant tax positions against the criteria established by professional standards and believes there are no such tax positions requiring accounting recognition in the financial statements. Any changes in tax positions will be recorded when the ultimate outcome becomes known. The organization's income tax returns are subject to examination by taxing authorities generally for three years after the date on which those returns are filed. The organization recognizes interest and penalties, if any, related to income tax liabilities as income tax expense in the statements of activities and changes in net assets.

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IRS990/ActivityOrMissionDesc0BOSTON CASA IS A NONPROFIT ORGANIZATION WHOSE MISSION IS TO ENSURE A SAFE AND PERMANENT HOME FOR COURT INVOLVED CHILDREN, WHO HAVE EXPERIENCED ABUSE AND NEGLECT, IN SUFFOLK COUNTY. BOSTON CASA RECRUITS, TRAINS, AND SUPERVISES VOLUNTEERS WHO ARE APPOINTED BY JUDGES TO SERVE AS GUARDIANS AD LITEM (GALS) TO ADVOCATE FOR CHILDREN AND YOUTH MOST OFTEN IN THE FOSTER CARE SYSTEM. VOLUNTEERS HAVE LEGAL STANDING AND ENSURE THAT THEIR CHILD OR SIBLING GROUP RECEIVE THE SERVICES THEY ARE ENTITLED TO. OUR VOLUNTEERS NOT ONLY ZEALOUSLY ADVOCATE FOR THESE VULNERABLE CHILDREN AND YOUTH, BUT ALSO SERVE AS A SAFE, CONSISTENT, AND POSITIVE PRESENCE DURING WHAT IS A VERY TRAUMATIC TIME IN THEIR LIVES. THROUGH OUR OLDER YOUTH ADVOCACY PROJECT, VOLUNTEERS SUPPORT YOUTH AGES 16 AND OLDER WHO WILL OR HAVE AGED OUT OF THE FOSTER CARE SYSTEM. THEY PROVIDE THESE YOUTH WITH ONGOING RELATIONAL SUPPORT DURING THIS CRITICAL TIME AND ENSURE THAT THE YOUTH RECEIVE THE NECESSARY RESOURCES IN ORDER TO BE WELL POSITIONE
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FUND RAISING EVENTS 64,238
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION IN THE FINANCIAL STATEMENTS. ANY CHANGES IN TAX POSITIONS WILL BE RECORDED WHEN THE ULTIMATE OUTCOME BECOMES KNOWN. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES GENERALLY FOR THREE YEARS AFTER THE DATE ON WHICH THOSE RETURNS ARE FILED. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO INCOME TAX LIABILITIES AS INCOME TAX EXPENSE IN THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOSTON CASA IS A NONPROFIT ORGANIZATION WHOSE MISSION IS TO ENSURE A SAFE AND PERMANENT HOME FOR COURT INVOLVED CHILDREN, WHO HAVE EXPERIENCED ABUSE AND NEGLECT, IN SUFFOLK COUNTY. BOSTON CASA RECRUITS, TRAINS, AND SUPERVISES VOLUNTEERS WHO ARE APPOINTED BY JUDGES TO SERVE AS GUARDIANS AD LITEM (GALS) TO ADVOCATE FOR CHILDREN AND YOUTH MOST OFTEN IN THE FOSTER CARE SYSTEM. VOLUNTEERS HAVE LEGAL STANDING AND ENSURE THAT THEIR CHILD OR SIBLING GROUP RECEIVE THE SERVICES THEY ARE ENTITLED TO. OUR VOLUNTEERS NOT ONLY ZEALOUSLY ADVOCATE FOR THESE VULNERABLE CHILDREN AND YOUTH, BUT ALSO SERVE AS A SAFE, CONSISTENT, AND POSITIVE PRESENCE DURING WHAT IS A VERY TRAUMATIC TIME IN THEIR LIVES. THROUGH OUR OLDER YOUTH ADVOCACY PROJECT, VOLUNTEERS SUPPORT YOUTH AGES 16 AND OLDER WHO WILL OR HAVE AGED OUT OF THE FOSTER CARE SYSTEM. THEY PROVIDE THESE YOUTH WITH ONGOING RELATIONAL SUPPORT DURING THIS CRITICAL TIME AND ENSURE THAT THE YOUTH RECEIVE THE NECESSARY RESOURCES IN ORDER TO BE WELL POSITIONED FOR GREATER INDEPENDENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BRYAN GANZ JOHN JAMES MORIARTY DIRECTOR DIRECTOR FATHER IN LAW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER REVIEWS THE FORM 990 AT A BOARD MEETING HIGHLIGHTING THE DETAILS AND DISCUSSING ANY QUESTIONS PREVIOUS TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH BOARD MEMBER IS REQUIRED TO FILE A WRITTEN CONFLICT OF INTEREST STATEMENT AND TO NOTIFY THE BOARD OF ANY CHANGES. ANY BOARD MEMBER THAT IS AWARE OF A CHANGE MAY BRING THIS TO THE PRESIDENT OR EXECUTIVE COMMITTEE OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A SUB-COMMITTEE OF THE BOARD AND THE EXECUTIVE COMMITTEE REVIEW THE PERFORMANCE AND COMPENSATION OF THE EXECUTIVE DIRECTOR. COMPENSATION IS REVIEWED AMONG VARIOUS AUTHORITATIVE SOURCES OF COMPENSATION INFORMATION, REVIEW OF PEER ORGANIZATION'S COMPENSATION FOR SIMILAR POSITIONS, AND LOCAL MARKET CONDITIONS. ALL OTHER EMPLOYEES' COMPENSATION IS REVIEWED BY THE EXECUTIVE DIRECTOR AND RATIFIED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.48$0.08$0.40$1.43$1.32$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.48$0.20$0.29$1.06$1.31$0.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.04$0.51$1.14$1.16$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.59$0.06$0.53$1.01$1.07$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.77$0.19$0.58$1.15$0.94$0.21
2019Detailed filing. Detailed filing data is available for this year.$0.47$0.10$0.37$0.76$0.82$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.55$0.12$0.43$0.81$0.71$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.44$0.12$0.33$0.61$0.56$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.31$0.02$0.29$0.44$0.41$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.21$0.27$0.30$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.02$0.25$0.33$0.22$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.01$0.16$0.10$0.21$0.11
2012Summary only. Only limited summary data is available for this year.$0.28$0.01$0.07$0.10$0.03
2011Summary only. Only limited summary data is available for this year.$0.30$0.00$0.03$0.02$0.02