Civic Intelligence

Champaign County Casa Inc.

990 • Fiscal year 2017 • EIN 37-1325204

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 30, 2018

154C Lincoln SquareUrbana, IL 61801-3338

(217) 384-9065

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.06x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

73rd percentile

0.03x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

26th percentile

-8.2%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

97th percentile

$85,348

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 22.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

38th percentile

-3.4%

Faster asset growth than 38% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

53rd percentile

3.2%

Faster revenue growth than 53% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$231,791

Down $8,059 (-3.4%) from 2016

Net Assets

Down

$218,933

Down $8,925 (-3.9%) from 2016

Liabilities

Up

$12,858

Up $866 (+7.2%) from 2016

Revenue

Up

$388,043

Up $12,088 (+3.2%) from 2016

Expenses

Down

$419,707

Down $29,112 (-6.5%) from 2016

Net Income

Up

-$31,664

Up $41,200 (+57%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2014: $343,034Liabilities 2014: $12,218Net Assets 2014: $330,8162014Assets 2015: $316,632Liabilities 2015: $11,672Net Assets 2015: $304,9602015Assets 2016: $239,850Liabilities 2016: $11,992Net Assets 2016: $227,8582016Assets 2017: $231,791Liabilities 2017: $12,858Net Assets 2017: $218,9332017Assets 2018: $275,636Liabilities 2018: $11,424Net Assets 2018: $264,2122018Assets 2019: $336,131Liabilities 2019: $16,559Net Assets 2019: $319,5722019Assets 2021: $850,509Liabilities 2021: $6,148Net Assets 2021: $844,3612021Assets 2022: $939,212Liabilities 2022: $7,556Net Assets 2022: $931,6562022Assets 2025: $2,304,983Liabilities 2025: $125,989Net Assets 2025: $2,178,9942025

Highlighted filing

2017

Assets$231,791
Liabilities$12,858
Net Assets$218,933

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $401,422Expenses 2014: $376,943Net Income 2014: $24,4792014Revenue 2015: $411,191Expenses 2015: $446,367Net Income 2015: -$35,1762015Revenue 2016: $375,955Expenses 2016: $448,819Net Income 2016: -$72,8642016Revenue 2017: $388,043Expenses 2017: $419,707Net Income 2017: -$31,6642017Revenue 2018: $465,231Expenses 2018: $438,713Net Income 2018: $26,5182018Revenue 2019: $588,359Expenses 2019: $544,925Net Income 2019: $43,4342019Revenue 2021: $977,829Expenses 2021: $655,773Net Income 2021: $322,0562021Revenue 2022: $835,947Expenses 2022: $679,810Net Income 2022: $156,1372022Revenue 2025: $1,401,334Expenses 2025: $959,997Net Income 2025: $441,3372025

Highlighted filing

2017

Revenue$388,043
Expenses$419,707
Net Income-$31,664
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 30, 2018
Return Version
2016v3.0
Gross Receipts
$465,101
Mission and Program Overview

Mission

Advocate for abused and neglected children. Recuriting, training, and monitoring of volunteers who advocate for the best interest of abused and neglected children referred by the courts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$227,858$218,933▼ $8,925
Investments in Publicly Traded Securities$211,821$153,990▼ $57,831
Cash and Non-Interest-Bearing Accounts$8,386$59,900▲ $51,514
Land, Buildings, and Equipment, Net$5,921$12,110▲ $6,189
Savings and Temporary Cash Investments$12,172$5,791▼ $6,381
Pledges and Grants Receivable$1,550--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$239,850$231,791▼ $8,059
Liabilities
Accounts Payable and Accrued Expenses$11,992$12,858▲ $866
Total Liabilities$11,992$12,858▲ $866
Net Assets / Fund Balance
Total Net Assets Fund Balance$227,858$218,933▼ $8,925
Total Liabilities and Net Assets / Fund Balance$239,850$231,791▼ $8,059

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,110$109,478$121,588
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rush RecordExecutive DirectorFT$82,212$3,136$85,348

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$257,344
Program Service Revenue
$0
Investment Income
$-505
Other Revenue
$131,204
All Other Contributions
$111,844
Change in Net Assets
$-31,664

Audited Revenue Reconciliation

Revenue per Audited Statements
$388,043
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$22,739
Total Revenue per Audited Statements
$410,782
Total Revenue per Form 990
$388,043
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$284,637
Other Expenses$135,070
Total Fundraising Expense$32,930
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$145,043$5,169$27,424$177,636
Current Officers, Directors, Trustees, and Key Employees-$78,396-$78,396
Fees for Services Legal$77,806--$77,806
Occupancy-$23,529-$23,529
Payroll Taxes$12,408$7,149$2,346$21,903
Fees for Services Accounting$8,589--$8,589
Other Employee Benefits$3,797$2,187$718$6,702
Office Expenses$4,848--$4,848
Insurance$3,179--$3,179
Depreciation Depletion$2,797--$2,797
All Other Expenses$1,559-$550$2,109
Other Expenses$1,891$1,116$1,892$1,891
Advertising$845--$845
Conferences and Meetings$503--$503
Total Functional Expenses$269,231$117,546$32,930$419,707

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$419,707
Total Expenses per Audited Statements$419,707
Total Expenses per Form 990$419,707
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$151,701
Fundraising Direct Expenses$20,497
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
CASABlanca$103,648$103,648-$103,648
Holiday Card$20,935$20,935-$20,935
Total Events$151,701$151,701-$151,701
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
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, Part VI, Section A, line 6

Members have the right to participate in the organization's governance.

Form 990, Part VI, Section B, line 11B

Executive director before it was filed. The executive director reviews the form 990, verifying it's accuracy.

Form 990, Part VI, Section B, line 12C

Provide overview and each board member is given a writen policy

Form 990, Part VI, Section B, line 15A

A review and approval by the board of directors, comparability data, and contemporaneous documentation of the deliberations and decisions were made for the executive director.

Form 990, Part VI, Section C, line 19

Upon request

Filing and Contact Details

Filer

Filer Name
Champaign County Casa Inc
EIN
37-1325204
Phone
2173849065
Address
154C Lincoln Square, URBANA, IL 61801-3338

Signing Officer

Name
Rush Record
Title
Executive Director
Phone
2173849065
Signed
2018-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rush Record
Formed
1994
Legal Domicile
Il
Voting Board Members
21
Independent Board Members
21
Employees
7
Volunteers
100

Preparer

Firm
Kemper CPA Group LLP
Address
1701 Broadmoor Drive Ste 200, Champaign, IL 61821
Preparer
Luke Sparks
Phone
2173512073
Supplemental Narrative

Additional Explanations

Form 990, Part XII, line 2C

The process has not changed from prior year.

Financial Statement Notes

Part X, Line 2:

Champaign County CASA is a not-for-profit organization that is exempt from income taxes under section 501(c) (3) of the Internal Revenue Code and is not classified by the Internal Revenue Service to be a private Organization under section 509(a) of the Internal Revenue Code. The accounting standard on accounting for uncertainty in income taxes 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 that guidance, Champaign County CASA 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 Champaign County CASA 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% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities as of June 30, 2017 and 2016. Champaign County CASA files information tax returns in the U.S. Federal and Champaign County jurisdictions. Champaign County CASA is no longer subject to U.S. federal, state, and local income tax examinations by tax authorities for years ending prior to June 30, 2014.

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