Civic Intelligence

The Casie Center Inc

EIN 35-1899479 • 501(c)3 • South Bend, IN

Profile

The casie center provides a multidisciplinary team approach to the problem of child abuse, with an emphasis on sexual abuse. The goal of the center is to provide an environment for child victims of abuse and neglect, their families, and the professionals who investigate and address these problems.

533 N Niles AvenueSouth Bend, IN 46617

www.casiecenter.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.19x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.54x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

35th percentile

-1.5%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$105,909

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

26th percentile

-4.0%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

7.7%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$3,089,328

Down $127,421 (-4.0%) from 2023

Liabilities

Down

$575,100

Down $155,028 (-21%) from 2023

Net Assets

Up

$2,514,228

Up $27,607 (+1.1%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin35th percentile

Revenue

Up

$1,065,785

Up $75,767 (+7.7%) from 2023

Expenses

Up

$1,081,505

Up $174,828 (+19%) from 2023

Net Income

Down

-$15,720

Down $99,061 (-119%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $2,338,153Liabilities 2013: $718,501Net Assets 2013: $1,619,6522013Assets 2014: $2,052,440Liabilities 2014: $181,627Net Assets 2014: $1,870,8132014Assets 2015: $2,176,244Liabilities 2015: $4,887Net Assets 2015: $2,171,3572015Assets 2016: $2,779,769Liabilities 2016: $322,157Net Assets 2016: $2,457,6122016Assets 2017: $3,049,623Liabilities 2017: $202,777Net Assets 2017: $2,846,8462017Assets 2018: $2,850,419Liabilities 2018: $132,672Net Assets 2018: $2,717,7472018Assets 2019: $2,850,059Liabilities 2019: $84,109Net Assets 2019: $2,765,9502019Assets 2020: $2,958,169Liabilities 2020: $51,500Net Assets 2020: $2,906,6692020Assets 2021: $2,472,347Liabilities 2021: $50,603Net Assets 2021: $2,421,7442021Assets 2022: $2,405,433Liabilities 2022: $28,871Net Assets 2022: $2,376,5622022Assets 2023: $3,216,749Liabilities 2023: $730,128Net Assets 2023: $2,486,6212023Assets 2024: $3,089,328Liabilities 2024: $575,100Net Assets 2024: $2,514,2282024

Highlighted filing

2024

Assets$3,089,328
Liabilities$575,100
Net Assets$2,514,228
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $1,397,706Expenses 2013: $659,299Net Income 2013: $738,4072013Revenue 2014: $953,390Expenses 2014: $702,229Net Income 2014: $251,1612014Revenue 2015: $1,010,972Expenses 2015: $704,557Net Income 2015: $306,4152015Revenue 2016: $720,163Expenses 2016: $663,393Net Income 2016: $56,7702016Revenue 2017: $1,031,660Expenses 2017: $680,367Net Income 2017: $351,2932017Revenue 2018: $609,757Expenses 2018: $711,248Net Income 2018: -$101,4912018Revenue 2019: $716,534Expenses 2019: $769,855Net Income 2019: -$53,3212019Revenue 2020: $806,164Expenses 2020: $775,682Net Income 2020: $30,4822020Revenue 2021: $775,286Expenses 2021: $738,691Net Income 2021: $36,5952021Revenue 2022: $804,736Expenses 2022: $819,925Net Income 2022: -$15,1892022Revenue 2023: $990,018Expenses 2023: $906,677Net Income 2023: $83,3412023Revenue 2024: $1,065,785Expenses 2024: $1,081,505Net Income 2024: -$15,7202024

Highlighted filing

2024

Revenue$1,065,785
Expenses$1,081,505
Net Income-$15,720
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,089,328
Liabilities
$575,100
Net assets
$2,514,228
Revenue
$1,065,785
Expenses
$1,081,505
Net income
-$15,720
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.09$0.58$2.51$1.07$1.08$0.02
2023Detailed filing. Detailed filing data is available for this year.$3.22$0.73$2.49$0.99$0.91$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.41$0.03$2.38$0.80$0.82$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.47$0.05$2.42$0.78$0.74$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.96$0.05$2.91$0.81$0.78$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.85$0.08$2.77$0.72$0.77$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.85$0.13$2.72$0.61$0.71$0.10
2017Detailed filing. Detailed filing data is available for this year.$3.05$0.20$2.85$1.03$0.68$0.35
2016Detailed filing. Detailed filing data is available for this year.$2.78$0.32$2.46$0.72$0.66$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.18$0.00$2.17$1.01$0.70$0.31
2014Detailed filing. Detailed filing data is available for this year.$2.05$0.18$1.87$0.95$0.70$0.25
2013Detailed filing. Detailed filing data is available for this year.$2.34$0.72$1.62$1.40$0.66$0.74
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.0
Gross Receipts
$1,065,785
Mission and Program Overview

Mission

The CASIE Center provides a

The casie center provides a multidisciplinary team approach to the problem of child abuse, with an emphasis on sexual abuse. The goal of the center is to provide an environment for child victims of abuse and neglect, their families, and the professionals who investigate and address these problems.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,667,918$1,615,033▼ $52,885
Investments in Publicly Traded Securities$1,079,264$1,052,920▼ $26,344
Cash and Non-Interest-Bearing Accounts$86,110$119,093▲ $32,983
Pledges and Grants Receivable$99,976$77,631▼ $22,345
Savings and Temporary Cash Investments$86,473$11,478▼ $74,995
Prepaid Expenses and Deferred Charges$6,189$10,659▲ $4,470
Total Assets$3,216,749$3,089,328▼ $127,421
Other Assets Total$190,819$202,514▲ $11,695
Liabilities
Deferred Revenue$699,725$539,870▼ $159,855
Accounts Payable and Accrued Expenses$30,403$35,230▲ $4,827
Total Liabilities$730,128$575,100▼ $155,028
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,295,972$2,402,136▲ $106,164
Net Assets With Donor Restrictions$190,649$112,092▼ $78,557
Total Net Assets Fund Balance$2,486,621$2,514,228▲ $27,607
Total Liabilities and Net Assets / Fund Balance$3,216,749$3,089,328▼ $127,421

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,566,847$1,320,424$2,887,271
Land$40,000-$40,000
Equipment$3,936$8,757$12,693
Leasehold Improvements$4,250$1,436$5,686
Other Assets Org$4,213--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$186,606$4,415▲ $16,498-$198,301
2023$172,950-▲ $22,613-$186,606
2022$211,459-▼ $29,993-$172,950
2021$183,747$4,383▲ $30,692-$211,459
2020$161,918-▲ $27,813-$183,747
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carolyn Hahn KremerExecutive DiFT$56,387$49,522$105,909
Amy Stewart-brownExecutive DiFT$18,765$2,685$21,450

Board Members and Trustees

NameTitle
Timothy CurranChairman
Kevin WilcoxVice Chairma
Angela Logan PhdBoard Member
Christopher KaramBoard Member
Jill TruittBoard Member
Julia Cordova-guruleBoard Member
Kenneth SageBoard Member
Kristin Valentino PhdBoard Member
Michael NixonBoard Member
Robert D White MdBoard Member
Rozi WaxBoard Member
Sharon McmanusSecretary
Gary FoxTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$910,707
Program Service Revenue
$0
Investment Income
$20,353
Other Revenue
$134,725
All Other Contributions
$516,028
Change in Net Assets
$-15,720

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,065,785
Revenue Not Reported on Form 990
$43,327
Total Revenue per Audited Statements
$1,109,112
Total Revenue per Form 990
$1,065,785
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$743,854
Other Expenses$337,651
Total Fundraising Expense$7,439
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$550,721$23,188$5,797$579,706
Depreciation Depletion$110,758$12,306-$123,064
Occupancy$101,561$11,285-$112,846
Current Officers, Directors, Trustees, and Key Employees$71,395$3,006$752$75,153
Payroll Taxes$45,628$1,921$480$48,029
Other Employee Benefits$38,917$1,639$410$40,966
Office Expenses$27,643$204-$27,847
Insurance$22,241$2,471-$24,712
Conferences and Meetings$21,693--$21,693
Fees for Services Accounting-$21,349-$21,349
Fees for Services Other-$4,069-$4,069
Other Expenses$1,864$207-$2,071
Total Functional Expenses$992,421$81,645$7,439$1,081,505

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,081,505
Total Expenses per Audited Statements$1,081,505
Total Expenses per Form 990$1,081,505
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
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
No
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, Part VI

“Section b. Policies - lines 15a and 15b - executive director and employee salaries are approved by the board of directors. No comparability data study is performed for executive director compensation.”

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

“Form 990 is emailed to the board prior to its filing.”

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

“The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy through open communication and knowledge.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
The Casie Center Inc
EIN
35-1899479
Phone
5742821414
Address
533 N NILES AVENUE, SOUTH BEND, IN 46617

Signing Officer

Name
Amy Stewart-brown
Title
Executive Director
Phone
5742821414
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Stewart-brown
Formed
1994
Legal Domicile
In
Voting Board Members
13
Independent Board Members
13
Employees
15
Volunteers
20

Preparer

Firm
Dwc Cpas LLC
Address
3454 DOUGLAS RD, SOUTH BEND, IN 46635
Preparer
Bradley J Fetherolf CPA
Phone
5742339366
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The casie center provides a multidisciplinary team approach to the problem of child abuse, with an emphasis on sexual abuse. The goal of the center is to provide an environment for child victims of abuse and neglect, their families, and the professionals who investigate and address these problems.”

Form 990, Part XI, Line 9

“Change in investment - community foundation 16,498 change in value of beneficial interest 0 total 16,498”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The organization will use the income from its endowment funds for use in its operations in future years.”

Schedule D, Page 3, Part X

“We recognize the tax benefit from an uncertain tax position only if it is more likely than not that the position will be sustained on examination by taxing authorities based on the technical merits of the position. 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% likelihood of being realized upon ultimate settlement. Examples of tax positions include our tax-exempt status and positions related to the potential sources of unrelated business taxable income. We have not identified any uncertain tax positions taken or expected to be taken in a tax return, and there are no unrecognized tax benefits recorded as liabilities in the accompanying financial statements. We classify interest and penalties, if any, associated with uncertain tax positions as a component of income tax expense. There was no accrued interest or any penalties related to unrecognized tax benefits at either december 31, 2024 or 2023 or any interest or penalties expense related to unrecognized tax benefits for the years then ended. We are no longer subject to examination by the internal revenue service or the state of indiana for years prior to 2021.”

Schedule D, Page 4, Part XI, Line 2D

“Change in investment - community foundation 16,498”

Raw XML AppendixShowing 400 of 499 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0THE CASIE CENTER PROVIDES A MULTIDISCIPLINARY TEAM APPROACH TO THE PROBLEM OF CHILD ABUSE, WITH AN EMPHASIS ON SEXUAL ABUSE. THE GOAL OF THE CENTER IS TO PROVIDE AN ENVIRONMENT FOR CHILD VICTIMS OF ABUSE AND NEGLECT, THEIR FAMILIES, AND THE PROFESSIONALS WHO INVESTIGATE AND ADDRESS THESE PROBLEMS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION CONDUCTS RECORDED FORENSIC INTERVIEWS IN A MANNER WHICH IS OF A NEUTRAL, FACT-FINDING NATURE, IS DEVELOPMENTALLY APPROPRIATE, AND AVOIDS LEADING OR SUGGESTING QUESTIONS. IT ALSO FACILITATES MONTHLY MULTIDISCIPLINARY TEAM MEETINGS AND TRAININGS. 941 FORENSIC INTERVIEWS WERE CONDUCTED IN 2024.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WILL USE THE INCOME FROM ITS ENDOWMENT FUNDS FOR USE IN ITS OPERATIONS IN FUTURE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. 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% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER DECEMBER 31, 2024 OR 2023 OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CHANGE IN INVESTMENT - COMMUNITY FOUNDATION 16,498
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X

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