Civic Intelligence

Ohio Casagal Association

EIN 31-1380388 • 501(c)3 • Columbus, OH

Profile

The association was organized to advocate for abused, neglected, or dependent children in the court system. It works to insure proper representation in the court system for victims of child abuse and neglect. The association provides statewide support for local casa programs including technical assistance, volunteer recruitment, fundraising, and public outreach.

150 E Mound Street Suite 210Columbus, OH 43215

www.ohiocasa.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

54th percentile

0.09x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

83rd percentile

35%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

96th percentile

121%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

98th percentile

405%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,393,329

Up $968,979 (+68%) from 2023

Liabilities

Down

$163,241

Down $40,503 (-20%) from 2023

Net Assets

Up

$2,230,088

Up $1,009,482 (+83%) from 2023

Revenue

Up

$3,270,508

Up $1,907,851 (+140%) from 2023

Expenses

Up

$2,305,883

Up $68,804 (+3.1%) from 2023

Net Income

Up

$964,625

Up $1,839,047 (+210%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2016: $683,351Liabilities 2016: $75,040Net Assets 2016: $608,3112016Assets 2017: $743,174Liabilities 2017: $493,982Net Assets 2017: $249,1922017Assets 2018: $314,069Liabilities 2018: $124,621Net Assets 2018: $189,4482018Assets 2019: $233,064Liabilities 2019: $150,006Net Assets 2019: $83,0582019Assets 2020: $1,657,176Liabilities 2020: $106,048Net Assets 2020: $1,551,1282020Assets 2021: $1,021,280Liabilities 2021: $121,147Net Assets 2021: $900,1332021Assets 2022: $2,254,199Liabilities 2022: $199,804Net Assets 2022: $2,054,3952022Assets 2023: $1,424,350Liabilities 2023: $203,744Net Assets 2023: $1,220,6062023Assets 2024: $2,393,329Liabilities 2024: $163,241Net Assets 2024: $2,230,0882024

Highlighted filing

2024

Assets$2,393,329
Liabilities$163,241
Net Assets$2,230,088

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2016: $1,205,076Expenses 2016: $1,183,856Net Income 2016: $21,2202016Revenue 2017: $1,286,156Expenses 2017: $1,270,058Net Income 2017: $16,0982017Revenue 2018: $1,111,283Expenses 2018: $1,171,027Net Income 2018: -$59,7442018Revenue 2019: $698,198Expenses 2019: $805,163Net Income 2019: -$106,9652019Revenue 2020: $2,719,096Expenses 2020: $1,248,246Net Income 2020: $1,470,8502020Revenue 2021: $689,803Expenses 2021: $1,394,351Net Income 2021: -$704,5482021Revenue 2022: $3,485,685Expenses 2022: $2,257,176Net Income 2022: $1,228,5092022Revenue 2023: $1,362,657Expenses 2023: $2,237,079Net Income 2023: -$874,4222023Revenue 2024: $3,270,508Expenses 2024: $2,305,883Net Income 2024: $964,6252024

Highlighted filing

2024

Revenue$3,270,508
Expenses$2,305,883
Net Income$964,625

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$3,270,508
Mission and Program Overview

Mission

The association was organized to advocate for abused, neglected or dependent children in the court system. It works to insure proper representation in the court system for victims of child abuse and neglect. The association provides statewide support for local casa programs including technical assistance, volunteer recruitment, fundraising and public outreach.

To advocate for abused, neglected, or dependent children in the court system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$221,006$1,055,911▲ $834,905
Cash and Non-Interest-Bearing Accounts$653,370$712,064▲ $58,694
Investments in Publicly Traded Securities$435,224$552,824▲ $117,600
Prepaid Expenses and Deferred Charges$7,368$3,578▼ $3,790
Land, Buildings, and Equipment, Net$8,108$3,257▼ $4,851
Savings and Temporary Cash Investments$2,018$1,398▼ $620
Total Assets$1,424,350$2,393,329▲ $968,979
Other Assets Total$97,256$64,297▼ $32,959
Liabilities
Accounts Payable and Accrued Expenses$105,471$97,947▼ $7,524
Other Liabilities$98,273$65,294▼ $32,979
Total Liabilities$203,744$163,241▼ $40,503
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,220,606$1,356,758▲ $136,152
Net Assets With Donor Restrictions-$873,330-
Total Net Assets Fund Balance$1,220,606$2,230,088▲ $1,009,482
Total Liabilities and Net Assets / Fund Balance$1,424,350$2,393,329▲ $968,979

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,257$54,025$57,282
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Doug StephensExecutive DiFT$112,425$112,425

Board Members and Trustees

NameTitle
Joshua EckPresident
Heather UlreyDirector
Kevin GreenwoodDirector
Sen Jay HottingerDirector
Tarah MongoldDirector
Tillman BauknightDirector
Tina HustedDirector
Tonya BuchananDirector
Dulce HurstImmediate Pa
Brad WaltersSecretary
Steve RigdonTreasurer
Debbie SuckowVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,139,836
Program Service Revenue
$115,411
Investment Income
$11,521
Other Revenue
$3,740
All Other Contributions
$43,813
Change in Net Assets
$964,625

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,270,508
Revenue Not Reported on Form 990
$44,857
Total Revenue per Audited Statements
$3,315,365
Total Revenue per Form 990
$3,270,508
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,742,726
Salaries, Compensation, and Employee Benefits$563,157
Total Fundraising Expense$27,773
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$196,078$166,091$19,988$382,157
Conferences and Meetings$188,655--$188,655
Current Officers, Directors, Trustees, and Key Employees$58,538$52,799$3,443$114,780
Travel$58,011$10-$58,021
Payroll Taxes$10,613$30,565$1,274$42,452
Occupancy$30,077$2,734$1,367$34,178
Fees for Services Accounting$15,359$16,401-$31,760
Other Employee Benefits$5,942$17,113$713$23,768
Office Expenses$1,657$20,039$691$22,387
Fees for Services Other$547$18,407-$18,954
Advertising$7,360$11,039-$18,399
Depreciation Depletion$484$4,125$242$4,851
Insurance-$1,769$55$1,824
Other Expenses$12,650$1,743-$1,743
Total Functional Expenses$1,935,275$342,835$27,773$2,305,883

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,305,883
Total Expenses per Audited Statements$2,305,883
Total Expenses per Form 990$2,305,883
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Obligation$65,294
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 35% controlled entity
No
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 11B

The 990 is prepared by an independent accounting firm and reviewed by the executive director and treasurer before filing.

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

Directors are required to review any possible conflicts of interest.

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

The executive director's compensation is determined by comparing salaries of past directors, other local similar professionals, other state casa directors, and the availability of funds.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Ohio Casagal Association
EIN
31-1380388
Phone
6142242272
Address
150 E MOUND STREET SUITE 210, COLUMBUS, OH 43215

Signing Officer

Name
Doug Stephens
Title
Executive Director
Phone
6142242272
Signed
2025-05-12

Organization Details

Principal Officer
Doug Stephens
Formed
1993
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
7
Volunteers
2,152

Preparer

Firm
Wells CPA LLC
Address
215 N FRONT ST STE 110, COLUMBUS, OH 43215
Preparer
Donald Wells
Phone
6143968974
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The association was organized to advocate for abused, neglected, or dependent children in the court system. It works to insure proper representation in the court system for victims of child abuse and neglect. The association provides statewide support for local casa programs including technical assistance, volunteer recruitment, fundraising, and public outreach.

Financial Statement Notes

Schedule D, Page 3, Part X

The association is tax-exempt under section 501(c)(3) of the internal revenue code. Consequently, no provisions for income taxes have been made in the accompanying financial statements. Additionally, the internal revenue service has not classified the association as a private foundation because it is an organization of the type described in sections 509(a)(1) and 170(b)(a)(vi) of the code. The association follows fasb guidance on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the association, and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. On june 30, 2024, there were no material unrecognized tax benefits identified or recorded as liabilities. The association files form 990 in the u.s. Federal jurisdiction and the state of ohio. The associations federal exempt organization tax returns are subject to examination by the internal revenue service, generally for three years after they are filed. All tax returns for years ending after june 30, 2021 are open for examination.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01301956
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03437975
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0676134
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02627066
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt011521
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt041122
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03290
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05840
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt061774
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0331669
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03061
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0520
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, THE INTERNAL REVENUE SERVICE HAS NOT CLASSIFIED THE ASSOCIATION AS A PRIVATE FOUNDATION BECAUSE IT IS AN ORGANIZATION OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170(B)(A)(VI) OF THE CODE. THE ASSOCIATION FOLLOWS FASB GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. ON JUNE 30, 2024, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ASSOCIATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF OHIO. THE ASSOCIATIONS FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER JUNE 30, 2021 ARE OPEN FOR EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION WAS ORGANIZED TO ADVOCATE FOR ABUSED, NEGLECTED, OR DEPENDENT CHILDREN IN THE COURT SYSTEM. IT WORKS TO INSURE PROPER REPRESENTATION IN THE COURT SYSTEM FOR VICTIMS OF CHILD ABUSE AND NEGLECT. THE ASSOCIATION PROVIDES STATEWIDE SUPPORT FOR LOCAL CASA PROGRAMS INCLUDING TECHNICAL ASSISTANCE, VOLUNTEER RECRUITMENT, FUNDRAISING, AND PUBLIC OUTREACH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTORS ARE REQUIRED TO REVIEW ANY POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY COMPARING SALARIES OF PAST DIRECTORS, OTHER LOCAL SIMILAR PROFESSIONALS, OTHER STATE CASA DIRECTORS, AND THE AVAILABILITY OF FUNDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false

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