Civic Intelligence

Casa for Kids Inc.

990 • Fiscal year 2018 • EIN 27-3973281

Jan 01, 2018 to Dec 31, 2018 • Filed on May 09, 2019

PO Box 11195Kalispell, MT 59903

(406) 755-7208

Siviq Scores

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

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

27th percentile

-7.4%

Higher net margin than 27% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

94th percentile

$55,853

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 15.9% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

35th percentile

-5.8%

Faster asset growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

81st percentile

35%

Faster revenue growth than 81% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$397,555

Down $24,643 (-5.8%) from 2017

Net Assets

Down

$364,873

Down $30,913 (-7.8%) from 2017

Liabilities

Up

$32,682

Up $6,270 (+24%) from 2017

Revenue

Up

$351,521

Up $91,168 (+35%) from 2017

Expenses

Up

$377,499

Up $64,925 (+21%) from 2017

Net Income

Up

-$25,978

Up $26,243 (+50%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $45,087Net Assets 2012: $45,0872012Assets 2014: $209,185Liabilities 2014: $25,008Net Assets 2014: $184,1772014Assets 2015: $231,798Liabilities 2015: $16,040Net Assets 2015: $215,7582015Assets 2016: $463,807Liabilities 2016: $20,903Net Assets 2016: $442,9042016Assets 2017: $422,198Liabilities 2017: $26,412Net Assets 2017: $395,7862017Assets 2018: $397,555Liabilities 2018: $32,682Net Assets 2018: $364,8732018Assets 2019: $373,327Liabilities 2019: $35,824Net Assets 2019: $337,5032019Assets 2020: $572,638Liabilities 2020: $99,823Net Assets 2020: $472,8152020Assets 2021: $671,067Liabilities 2021: $36,365Net Assets 2021: $634,7022021Assets 2022: $744,117Liabilities 2022: $21,668Net Assets 2022: $722,4492022Assets 2023: $984,043Liabilities 2023: $42,956Net Assets 2023: $941,0872023Assets 2024: $1,059,365Liabilities 2024: $53,702Net Assets 2024: $1,005,6632024

Highlighted filing

2018

Assets$397,555
Liabilities$32,682
Net Assets$364,873

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $46,979Expenses 2012: $1,892Net Income 2012: $45,0872012Revenue 2014: $244,991Expenses 2014: $182,389Net Income 2014: $62,6022014Revenue 2015: $289,811Expenses 2015: $257,444Net Income 2015: $32,3672015Revenue 2016: $525,729Expenses 2016: $303,184Net Income 2016: $222,5452016Revenue 2017: $260,353Expenses 2017: $312,574Net Income 2017: -$52,2212017Revenue 2018: $351,521Expenses 2018: $377,499Net Income 2018: -$25,9782018Revenue 2019: $393,263Expenses 2019: $426,754Net Income 2019: -$33,4912019Revenue 2020: $576,176Expenses 2020: $440,864Net Income 2020: $135,3122020Revenue 2021: $654,636Expenses 2021: $503,787Net Income 2021: $150,8492021Revenue 2022: $639,737Expenses 2022: $539,415Net Income 2022: $100,3222022Revenue 2023: $786,237Expenses 2023: $578,860Net Income 2023: $207,3772023Revenue 2024: $637,140Expenses 2024: $498,106Net Income 2024: $139,0342024

Highlighted filing

2018

Revenue$351,521
Expenses$377,499
Net Income-$25,978
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 9, 2019
Return Version
2018v3.1
Gross Receipts
$361,971
Mission and Program Overview

Mission

The mission of casa is to provide a well-trained, supported, and motivated advocate for every child in the county foster care system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$261,571$219,461▼ $42,110
Cash and Non-Interest-Bearing Accounts$159,421$153,961▼ $5,460
Land, Buildings, and Equipment, Net$1,206$24,133▲ $22,927
Total Assets$422,198$397,555▼ $24,643
Liabilities
Other Liabilities$23,713$27,145▲ $3,432
Accounts Payable and Accrued Expenses$2,699$5,537▲ $2,838
Total Liabilities$26,412$32,682▲ $6,270
Net Assets / Fund Balance
Temporarily Rstr Net Assets$229,990$226,153▼ $3,837
Unrestricted Net Assets$165,796$138,720▼ $27,076
Total Net Assets Fund Balance$395,786$364,873▼ $30,913
Total Liabilities and Net Assets / Fund Balance$422,198$397,555▼ $24,643

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$23,410$590$24,000
Equipment$723$9,043$9,766

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$82,466-▼ $4,773-$76,033
2017$73,619-▲ $9,648-$82,466
2016$67,008-▲ $6,611-$73,619
2015$17,208$49,800--$67,008
2014-$17,208--$17,208
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jamie CampbellExecutive DiFT$55,853$55,853

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$334,546
Program Service Revenue
$0
Investment Income
$3,810
Other Revenue
$13,165
All Other Contributions
$291,658
Change in Net Assets
$-25,978
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$267,256
Other Expenses$107,555
Total Fundraising Expense$40,708
Grants and Similar Amounts Paid$2,688
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$119,656$1,424$21,367$142,447
Current Officers, Directors, Trustees, and Key Employees$36,305$13,963$5,585$55,853
Other Employee Benefits$42,756$509$7,635$50,900
Office Expenses$17,967$13,961-$31,928
Payroll Taxes$15,212$178$2,666$18,056
Occupancy$13,353$3,338-$16,691
Conferences and Meetings$14,366$100-$14,466
Fees for Services Legal$14,052--$14,052
Advertising$1,606$3,749$3,455$8,810
Fees for Services Accounting-$4,696-$4,696
Information Technology$4,696--$4,696
Insurance$2,189$1,460-$3,649
Grants to Domestic Individuals$2,688--$2,688
Depreciation Depletion$1,073--$1,073
Interest-$621-$621
Other Expenses$4,925$570-$570
Total Functional Expenses$290,844$45,947$40,708$377,499
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,615
Fundraising Direct Expenses$10,450
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$14,637$14,637$7,799$6,838
Super Heroes$8,978$8,978$2,651$6,327
Total Events$23,615$23,615$10,450$13,165
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Liabilities$19,325
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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 11B

Draft of 990 is emailed to trustee members for their review and approval via reply email.

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

Compensation for executive director is reviewed yearly by the executive committee. The compensation and incentive package is compared to comperable positions on a local, state, and national level.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request. Allow at least two days for reply. Cost of copy may apply.

Filing and Contact Details

Filer

Filer Name
Casa for Kids Inc
EIN
27-3973281
Phone
4067557208
Address
PO BOX 11195, KALISPELL, MT 59903

Signing Officer

Name
Andy Kirk
Title
Chair
Phone
4067557208
Signed
2019-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andy Kirk
Formed
2012
Legal Domicile
Mt
Voting Board Members
14
Independent Board Members
14
Employees
7
Volunteers
112

Preparer

Firm
Mission Accounting Pc
Address
140 AURORA DR, LAKESIDE, MT 59922-9707
Preparer
Christian Shaeffer CPA
Phone
4068906925
Supplemental Narrative

Additional Explanations

Form 990

Costs for the office build leasehold improvements were paid to united way, the owner of the building.

Form 990, Page 1, Part I, Line 6

Volunteer advocates perform the essential function of working with abused and neglected children. Volunteers also serve and help coordinate during the periodic events. 14 active volunteer board members.

Form 990, Page 2, Part III, Line 4A

Casa for kids, inc. Provides guardian ad litem (gal) services to every child in flathead county's foster care system. In 2018 we served 304 children. This is a 31% increase in service to children since 2014, and is a direct result of the escalation of numbers of children entering the foster care system over the last four years. This trend places continuous pressure on our program and has stretched our current resources. In 2018 we recruited and trained 23 new casa gal advocates to serve children in flathead county, under the jurisdiction of the 11th judicial district court for a total of 104 casa gal advocates in flathead. Early in the year we contracted with a new casa data management company and migrated all of our case data to the new program. This has resulted in a more accurate and efficient data collection process and also increases the security of the data. Finally the most significant change to our program is that we expanded services into lincoln county, effective november 1, 2018, with the goal of providing casa gal advocates to children under the jurisdiction of the nineteenth judicial district court. We did this at the request of the montana supreme court improvement program administrator and the 19th judicial district court judge. The expansion involved renting office space in lincoln county and hiring a program director to run the satellite office. In 2018 we were also able to recruit 13 potential lincoln county advocates for a training class that would start in january 2019.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The quasi funds are intended to be used for capital expenditures that further support the mission and exempt purpose. The permanent funds are to create a sustainable and permanent corpus with the resulting revenue generated to be used for future casa needs as determined by the board.

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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF CASA IS TO PROVIDE A WELL-TRAINED, SUPPORTED, AND MOTIVATED ADVOCATE FOR EVERY CHILD IN THE COUNTY FOSTER CARE SYSTEM.
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IRS990/OperateHospitalInd0false
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IRS990/OtherWebsiteInd0X
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IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02666
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ANDY KIRK
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0250265
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0202542
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt093
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt041934
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt051657
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt051489
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03810
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01993
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt093
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0301922
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IRS990ScheduleA/Total509Grp/TotalAmt01716520
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0361971
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0534753
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0301922
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0254031
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01722416
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0801
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt073619
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt082466
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt09648
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt067008
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt073619
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06611
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt017208
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt067008
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt017208
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt017208
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0723
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09043
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09766
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt07820
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt023410
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0590
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt024000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019325
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE QUASI FUNDS ARE INTENDED TO BE USED FOR CAPITAL EXPENDITURES THAT FURTHER SUPPORT THE MISSION AND EXEMPT PURPOSE. THE PERMANENT FUNDS ARE TO CREATE A SUSTAINABLE AND PERMANENT CORPUS WITH THE RESULTING REVENUE GENERATED TO BE USED FOR FUTURE CASA NEEDS AS DETERMINED BY THE BOARD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleD/TotalLiabilityAmt027145
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SUPER HEROES
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010450
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07799
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02651
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0MISSION ACCOUNTING PC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FORMER TRUSTEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0990 PREPARATION
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COSTS FOR THE OFFICE BUILD LEASEHOLD IMPROVEMENTS WERE PAID TO UNITED WAY, THE OWNER OF THE BUILDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEER ADVOCATES PERFORM THE ESSENTIAL FUNCTION OF WORKING WITH ABUSED AND NEGLECTED CHILDREN. VOLUNTEERS ALSO SERVE AND HELP COORDINATE DURING THE PERIODIC EVENTS. 14 ACTIVE VOLUNTEER BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CASA FOR KIDS, INC. PROVIDES GUARDIAN AD LITEM (GAL) SERVICES TO EVERY CHILD IN FLATHEAD COUNTY'S FOSTER CARE SYSTEM. IN 2018 WE SERVED 304 CHILDREN. THIS IS A 31% INCREASE IN SERVICE TO CHILDREN SINCE 2014, AND IS A DIRECT RESULT OF THE ESCALATION OF NUMBERS OF CHILDREN ENTERING THE FOSTER CARE SYSTEM OVER THE LAST FOUR YEARS. THIS TREND PLACES CONTINUOUS PRESSURE ON OUR PROGRAM AND HAS STRETCHED OUR CURRENT RESOURCES. IN 2018 WE RECRUITED AND TRAINED 23 NEW CASA GAL ADVOCATES TO SERVE CHILDREN IN FLATHEAD COUNTY, UNDER THE JURISDICTION OF THE 11TH JUDICIAL DISTRICT COURT FOR A TOTAL OF 104 CASA GAL ADVOCATES IN FLATHEAD. EARLY IN THE YEAR WE CONTRACTED WITH A NEW CASA DATA MANAGEMENT COMPANY AND MIGRATED ALL OF OUR CASE DATA TO THE NEW PROGRAM. THIS HAS RESULTED IN A MORE ACCURATE AND EFFICIENT DATA COLLECTION PROCESS AND ALSO INCREASES THE SECURITY OF THE DATA. FINALLY THE MOST SIGNIFICANT CHANGE TO OUR PROGRAM IS THAT WE EXPANDED SERVICES INTO LINCOLN COUNTY, EFFECTIVE NOVEMBER 1, 2018, WITH THE GOAL OF PROVIDING CASA GAL ADVOCATES TO CHILDREN UNDER THE JURISDICTION OF THE NINETEENTH JUDICIAL DISTRICT COURT. WE DID THIS AT THE REQUEST OF THE MONTANA SUPREME COURT IMPROVEMENT PROGRAM ADMINISTRATOR AND THE 19TH JUDICIAL DISTRICT COURT JUDGE. THE EXPANSION INVOLVED RENTING OFFICE SPACE IN LINCOLN COUNTY AND HIRING A PROGRAM DIRECTOR TO RUN THE SATELLITE OFFICE. IN 2018 WE WERE ALSO ABLE TO RECRUIT 13 POTENTIAL LINCOLN COUNTY ADVOCATES FOR A TRAINING CLASS THAT WOULD START IN JANUARY 2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DRAFT OF 990 IS EMAILED TO TRUSTEE MEMBERS FOR THEIR REVIEW AND APPROVAL VIA REPLY EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR EXECUTIVE DIRECTOR IS REVIEWED YEARLY BY THE EXECUTIVE COMMITTEE. THE COMPENSATION AND INCENTIVE PACKAGE IS COMPARED TO COMPERABLE POSITIONS ON A LOCAL, STATE, AND NATIONAL LEVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. ALLOW AT LEAST TWO DAYS FOR REPLY. COST OF COPY MAY APPLY.

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