Civic Intelligence

Casa of the Eastern Panhandle Inc.

990 • Fiscal year 2019 • EIN 32-0063080

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 26, 2020

336 South Queen StreetMartinsburg, WV 25401

(304) 263-5100

Siviq Scores

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

Liabilities / Assets

74th percentile

0.05x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

83rd percentile

29%

Higher net margin than 83% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

89th percentile

75%

Faster asset growth than 89% of similar nonprofits.

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

Revenue Growth

59th percentile

7.1%

Faster revenue growth than 59% of similar nonprofits.

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

Assets

Up

$182,982

Up $78,290 (+75%) from 2018

Net Assets

Up

$173,950

Up $90,678 (+109%) from 2018

Liabilities

Down

$9,032

Down $12,388 (-58%) from 2018

Revenue

Up

$309,826

Up $20,587 (+7.1%) from 2018

Expenses

Down

$219,148

Down $40,018 (-15%) from 2018

Net Income

Up

$90,678

Up $60,605 (+202%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $82,338Liabilities 2010: $17,914Net Assets 2010: $64,4242010Assets 2011: $55,830Liabilities 2011: $4,062Net Assets 2011: $51,7682011Assets 2012: $63,004Liabilities 2012: $4,925Net Assets 2012: $58,0792012Assets 2013: $47,086Liabilities 2013: $5,391Net Assets 2013: $41,6952013Assets 2014: $19,473Liabilities 2014: $5,931Net Assets 2014: $13,5422014Assets 2015: $75,306Liabilities 2015: $10,867Net Assets 2015: $64,4392015Assets 2016: $73,657Liabilities 2016: $13,919Net Assets 2016: $59,7382016Assets 2017: $68,152Liabilities 2017: $14,953Net Assets 2017: $53,1992017Assets 2018: $104,692Liabilities 2018: $21,420Net Assets 2018: $83,2722018Assets 2019: $182,982Liabilities 2019: $9,032Net Assets 2019: $173,9502019Assets 2020: $232,309Liabilities 2020: $25,731Net Assets 2020: $206,5782020Assets 2021: $306,382Liabilities 2021: $31,963Net Assets 2021: $274,4192021Assets 2022: $474,968Liabilities 2022: $168,152Net Assets 2022: $306,8162022Assets 2023: $400,063Liabilities 2023: $52,972Net Assets 2023: $347,0912023Assets 2024: $552,553Liabilities 2024: $282,187Net Assets 2024: $270,3662024

Highlighted filing

2019

Assets$182,982
Liabilities$9,032
Net Assets$173,950

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $117,8912010Expenses 2011: $121,2382011Expenses 2012: $119,1922012Revenue 2013: $128,292Expenses 2013: $144,676Net Income 2013: -$16,3842013Revenue 2014: $116,478Expenses 2014: $144,631Net Income 2014: -$28,1532014Revenue 2015: $198,413Expenses 2015: $153,834Net Income 2015: $44,5792015Revenue 2016: $169,716Expenses 2016: $174,417Net Income 2016: -$4,7012016Revenue 2017: $219,144Expenses 2017: $225,683Net Income 2017: -$6,5392017Revenue 2018: $289,239Expenses 2018: $259,166Net Income 2018: $30,0732018Revenue 2019: $309,826Expenses 2019: $219,148Net Income 2019: $90,6782019Revenue 2020: $396,791Expenses 2020: $364,163Net Income 2020: $32,6282020Revenue 2021: $598,478Expenses 2021: $530,637Net Income 2021: $67,8412021Revenue 2022: $783,662Expenses 2022: $751,265Net Income 2022: $32,3972022Revenue 2023: $998,065Expenses 2023: $957,790Net Income 2023: $40,2752023Revenue 2024: $910,203Expenses 2024: $986,928Net Income 2024: -$76,7252024

Highlighted filing

2019

Revenue$309,826
Expenses$219,148
Net Income$90,678
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 26, 2020
Return Version
2019v5.0
Gross Receipts
$317,913
Mission and Program Overview

Mission

Casa stands for court appointed special advocate for children. Casa of the eastern panhandle, inc. Is an independent non-profit organization that recruits and trains community volunteers to advocate for children who are in the court system because of abuse or neglect.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$60,648$108,511▲ $47,863
Accounts Receivable$38,249$56,789▲ $18,540
Land, Buildings, and Equipment, Net$1,601$12,655▲ $11,054
Prepaid Expenses and Deferred Charges$4,194$5,027▲ $833
Total Assets$104,692$182,982▲ $78,290
Liabilities
Other Liabilities$20,170$5,749▼ $14,421
Accounts Payable and Accrued Expenses$1,250$3,283▲ $2,033
Total Liabilities$21,420$9,032▼ $12,388
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$83,272$173,950▲ $90,678
Total Net Assets Fund Balance$83,272$173,950▲ $90,678
Total Liabilities and Net Assets / Fund Balance$104,692$182,982▲ $78,290

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,655$30,029$42,684
Compensation and Service Providers

Board Members and Trustees

NameTitle
Susan CapertonPresident
Bernardine SomersDirector
Bill WertmanDirector
Carol AsamDirector
Cindy KitnerDirector
Heather HenryDirector
Kathy Santa BarbaraDirector
Kerry AsamDirector
Lara Omps-botteicherDirector
Lori KellyDirector
Lyndsey MatschatDirector
Manuel WashingtonDirector
Pam CurtisDirector
Patty BachnerDirector
Rosa ClarkDirector
Tim HottDirector
Valarie SmithDirector
Ross CurtisPast Preside
Roy WinkleSecretary
Tim PownellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$250,756
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$59,070
All Other Contributions
$92,281
Change in Net Assets
$90,678

Audited Revenue Reconciliation

Revenue per Audited Statements
$309,826
Revenue Not Reported on Form 990
$65,041
Total Revenue per Audited Statements
$374,867
Total Revenue per Form 990
$309,826
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$111,397
Other Expenses$107,751
Total Fundraising Expense$975
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$95,389$7,546$588$103,523
Office Expenses$16,860$2,834$342$20,036
Conferences and Meetings$9,958$2,489-$12,447
Payroll Taxes$7,255$574$45$7,874
Occupancy$5,909$1,043-$6,952
Insurance$4,265$753-$5,018
Fees for Services Accounting$2,069$2,069-$4,138
Depreciation Depletion$1,675$296-$1,971
Other Expenses$1,209$242-$242
Total Functional Expenses$190,097$28,076$975$219,148

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$284,189
Expenses per Audited Statements$219,148
Total Expenses per Form 990$219,148
Expenses Not Reported on Form 990$65,041
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$66,825
Fundraising Direct Expenses$8,087
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring/fall Eve$41,115$41,115$8,087$33,028
Flamingo$17,470$17,470-$17,470
Total Events$64,080$64,080$8,087$55,993
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 Payroll$3,625
Accrued Payroll Taxes$2,124
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
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

A draft of the 990 is circulated to the executive committee and the executive director for review prior to mailing.

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

Casa requires all board members to annually provide a conflict of interest statement.

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

Compensation review & approval process for officers & key employees compensation is reviewed annually by the board and salaries are based on performance and the skill set of the individual employee.

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

Compensation review & approval process for officers & key employees compensation is reviewed annually by the board and salaries are based on performance and the skill set of the individual employee.

Form 990, Page 6, Part VI, Line 19

Other organization documents publicly available copies are provided upon request.

Filing and Contact Details

Filer

Filer Name
Casa of the Eastern Panhandle Inc
EIN
32-0063080
Phone
3042635100
Address
336 SOUTH QUEEN STREET, MARTINSBURG, WV 25401

Signing Officer

Name
Susan Caperton
Title
President
Phone
3042635100
Signed
2020-10-26

Organization Details

Principal Officer
Susan Caperton
Formed
2003
Legal Domicile
Wv
Voting Board Members
20
Independent Board Members
20
Employees
10
Volunteers
52

Preparer

Firm
Ours Lawyer Lewis & Company Pllc
Address
1105 WINCHESTER AVE, MARTINSBURG, WV 25401-1651
Preparer
Chad R Lawyer CPA
Phone
3042639447
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Casa stands for court appointed special advocate for children. Casa of the eastern panhandle, inc. Is an independent non-profit organization that recruits and trains community volunteers to advocate for children who are in the court system because of abuse or neglect.

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

What is casa? Casa stands for court appointed special advocate for children. Casa of the eastern panhandle, inc. Is and independent non-profit organization that recruits and trains community volunteers to advocate for children who are in the court system because of abuse or neglect. A casa volunteer conducts a thorough review of all case documentation, visits the child whom he/she is appointed regularly (2-4 times a month), identifies the child's needs, and submits a written report to the judge with his/her recommendations on behalf of the child. A casa volunteer helps keep the child safe while he/she is in temporary foster care, and makes sure the child doesn't get "lost" in the system. Why do we need casa? Over the last three years, the child protective services has investigated over 1,400 reported cases of child abuse and neglect in jefferson, berkeley and morgan counties, wv each year. At the same time, the department of health and human services (dhhr) is often understaffed-in some instances working with as few as 5 child protective service caseworkers to monitor these cases, and each worker can be assigned between 50-100 cases at a time. Additionally, the turnover rate at dhhr approached 200% so complex cases are often handled by inexperienced caseworkers. This confluence of problems results in abused children languishing in foster homes or other temporary placements longer than necessary, with their needs not adequately assessed or met. Casa had as many as 52 active volunteers during the course of the calendar year that provided approximately 6,000 hours of service to the organization. These volunteers served 229 children in berkeley, jefferson and morgan counties, wv. Casa volunteers include lawyers, pharmacists, homemakers, scientists, retired entrepreneurs, teachers and business executives who all bring a wealth of experience to their advocacy on behalf of the children. Their commitment to casa includes a 35+ hour initial training and 12 hours of in-service training annually. The average amount of time spent on a case is about four hours per week and the duration of a case can be up to two years. Casa volunteers fulfill their advocacy responsibilities by conducting intensive independent reviews of the cases they are assigned that include: - regular visits with the child (2-4 times a month) - review of appropriate records and reports - interviews with children, family members, teachers, counselors, doctors, therapists and other relevant adults - observe the child, their caretakers, and significant others - attend multi-disciplinary meetings and court hearings with the information gathered from the case work, the casa volunteer prepares reports with recommendations to the court. The casa volunteer remains involved after the judge's ruling to ensure that the orders are followed and the child's needs are met and until the child is placed in a safe and permanent home.

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IRS990/Desc0WHAT IS CASA? CASA STANDS FOR COURT APPOINTED SPECIAL ADVOCATE FOR CHILDREN. CASA OF THE EASTERN PANHANDLE, INC. IS AND INDEPENDENT NON-PROFIT ORGANIZATION THAT RECRUITS AND TRAINS COMMUNITY VOLUNTEERS TO ADVOCATE FOR CHILDREN WHO ARE IN THE COURT SYSTEM BECAUSE OF ABUSE OR NEGLECT. A CASA VOLUNTEER CONDUCTS A THOROUGH REVIEW OF ALL CASE DOCUMENTATION, VISITS THE CHILD WHOM HE/SHE IS APPOINTED REGULARLY (2-4 TIMES A MONTH), IDENTIFIES THE CHILD'S NEEDS, AND SUBMITS A WRITTEN REPORT TO THE JUDGE WITH HIS/HER RECOMMENDATIONS ON BEHALF OF THE CHILD. A CASA VOLUNTEER HELPS KEEP THE CHILD SAFE WHILE HE/SHE IS IN TEMPORARY FOSTER CARE, AND MAKES SURE THE CHILD DOESN'T GET "LOST" IN THE SYSTEM. WHY DO WE NEED CASA? OVER THE LAST THREE YEARS, THE CHILD PROTECTIVE SERVICES HAS INVESTIGATED OVER 1,400 REPORTED CASES OF CHILD ABUSE AND NEGLECT IN JEFFERSON, BERKELEY AND MORGAN COUNTIES, WV EACH YEAR. AT THE SAME TIME, THE DEPARTMENT OF HEALTH AND HUMAN SERVICES (DHHR) IS OFTEN UNDERSTAFFED-IN SOME INSTANCES WORKING WITH AS FEW AS 5 CHILD PROTECTIVE SERVICE CASEWORKERS TO MONITOR THESE CASES, AND EACH WORKER CAN BE ASSIGNED BETWEEN 50-100 CASES AT A TIME. ADDITIONALLY, THE TURNOVER RATE AT DHHR APPROACHED 200% SO COMPLEX CASES ARE OFTEN HANDLED BY INEXPERIENCED CASEWORKERS. THIS CONFLUENCE OF PROBLEMS RESULTS IN ABUSED CHILDREN LANGUISHING IN FOSTER HOMES OR OTHER TEMPORARY PLACEMENTS LONGER THAN NECESSARY, WITH THEIR NEEDS NOT ADEQUATELY ASSESSED OR MET. CASA HAD AS MANY AS 52 ACTIVE VOLUNTEERS DURING THE COURSE OF THE CALENDAR YEAR THAT PROVIDED APPROXIMATELY 6,000 HOURS OF SERVICE TO THE ORGANIZATION. THESE VOLUNTEERS SERVED 229 CHILDREN IN BERKELEY, JEFFERSON AND MORGAN COUNTIES, WV. CASA VOLUNTEERS INCLUDE LAWYERS, PHARMACISTS, HOMEMAKERS, SCIENTISTS, RETIRED ENTREPRENEURS, TEACHERS AND BUSINESS EXECUTIVES WHO ALL BRING A WEALTH OF EXPERIENCE TO THEIR ADVOCACY ON BEHALF OF THE CHILDREN. THEIR COMMITMENT TO CASA INCLUDES A 35+ HOUR INITIAL TRAINING AND 12 HOURS OF IN-SERVICE TRAINING ANNUALLY. THE AVERAGE AMOUNT OF TIME SPENT ON A CASE IS ABOUT FOUR HOURS PER WEEK AND THE DURATION OF A CASE CAN BE UP TO TWO YEARS. CASA VOLUNTEERS FULFILL THEIR ADVOCACY RESPONSIBILITIES BY CONDUCTING INTENSIVE INDEPENDENT REVIEWS OF THE CASES THEY ARE ASSIGNED THAT INCLUDE: - REGULAR VISITS WITH THE CHILD (2-4 TIMES A MONTH) - REVIEW OF APPROPRIATE RECORDS AND REPORTS - INTERVIEWS WITH CHILDREN, FAMILY MEMBERS, TEACHERS, COUNSELORS, DOCTORS, THERAPISTS AND OTHER RELEVANT ADULTS - OBSERVE THE CHILD, THEIR CARETAKERS, AND SIGNIFICANT OTHERS - ATTEND MULTI-DISCIPLINARY MEETINGS AND COURT HEARINGS WITH THE INFORMATION GATHERED FROM THE CASE WORK, THE CASA VOLUNTEER PREPARES REPORTS WITH RECOMMENDATIONS TO THE COURT. THE CASA VOLUNTEER REMAINS INVOLVED AFTER THE JUDGE'S RULING TO ENSURE THAT THE ORDERS ARE FOLLOWED AND THE CHILD'S NEEDS ARE MET AND UNTIL THE CHILD IS PLACED IN A SAFE AND PERMANENT HOME.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.53$2.82$2.70$9.10$9.87$0.77
2023Detailed filing. Detailed filing data is available for this year.$4.00$0.53$3.47$9.98$9.58$0.40
2022Detailed filing. Detailed filing data is available for this year.$4.75$1.68$3.07$7.84$7.51$0.32
2021Detailed filing. Detailed filing data is available for this year.$3.06$0.32$2.74$5.98$5.31$0.68
2020Detailed filing. Detailed filing data is available for this year.$2.32$0.26$2.07$3.97$3.64$0.33
2019Detailed filing. Detailed filing data is available for this year.$1.83$0.09$1.74$3.10$2.19$0.91
2018Detailed filing. Detailed filing data is available for this year.$1.05$0.21$0.83$2.89$2.59$0.30
2017Detailed filing. Detailed filing data is available for this year.$0.68$0.15$0.53$2.19$2.26$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.74$0.14$0.60$1.70$1.74$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.11$0.64$1.98$1.54$0.45
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.06$0.14$1.16$1.45$0.28
2013Detailed filing. Detailed filing data is available for this year.$0.47$0.05$0.42$1.28$1.45$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.05$0.58$1.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.04$0.52$1.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.18$0.64$1.18