Civic Intelligence

Cass County Casa Inc.

990EZ • Fiscal year 2017 • EIN 38-3278349

Jan 01, 2017 to Dec 31, 2017 • Filed on May 03, 2018

120 North BroadwayCassopolis, MI 49031

(269) 445-4431

Siviq Scores

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

Liabilities / Assets

78th percentile

0.11x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

0.20x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

22nd percentile

-12%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

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

Asset Growth

47th percentile

0.6%

Faster asset growth than 47% of similar nonprofits.

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

Revenue Growth

40th percentile

-5.1%

Faster revenue growth than 40% of similar nonprofits.

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

Assets

Up

$247,041

Up $1,355 (+0.6%) from 2016

Net Assets

Down

$220,153

Down $23,121 (-9.5%) from 2016

Liabilities

Up

$26,888

Up $24,476 (+1015%) from 2016

Revenue

Down

$134,148

Down $7,142 (-5.1%) from 2016

Expenses

Up

$150,007

Up $17,104 (+13%) from 2016

Net Income

Down

-$15,859

Down $24,246 (-289%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $244,129Liabilities 2010: $3,059Net Assets 2010: $241,0702010Assets 2011: $232,362Liabilities 2011: $2,988Net Assets 2011: $229,3742011Assets 2012: $212,452Liabilities 2012: $2,361Net Assets 2012: $210,0912012Assets 2013: $225,154Liabilities 2013: $2,435Net Assets 2013: $222,7192013Assets 2014: $236,941Liabilities 2014: $2,444Net Assets 2014: $234,4972014Assets 2015: $235,204Liabilities 2015: $2,4362015Assets 2016: $245,686Liabilities 2016: $2,412Net Assets 2016: $243,2742016Assets 2017: $247,041Liabilities 2017: $26,888Net Assets 2017: $220,1532017Assets 2018: $209,055Liabilities 2018: $35,415Net Assets 2018: $173,6402018Assets 2019: $250,000Liabilities 2019: $28,203Net Assets 2019: $221,7972019Assets 2020: $286,249Liabilities 2020: $30,471Net Assets 2020: $255,7782020Assets 2021: $325,434Liabilities 2021: $27,581Net Assets 2021: $297,8532021Assets 2022: $317,469Liabilities 2022: $29,341Net Assets 2022: $288,1282022Assets 2023: $350,217Liabilities 2023: $32,1472023Assets 2024: $402,017Liabilities 2024: $29,739Net Assets 2024: $372,2782024

Highlighted filing

2017

Assets$247,041
Liabilities$26,888
Net Assets$220,153

Operations Trend

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

$200K$150K$100K$50K$0-$50KExpenses 2010: $101,6712010Revenue 2011: $92,861Expenses 2011: $104,557Net Income 2011: -$11,6962011Revenue 2012: $100,933Expenses 2012: $120,216Net Income 2012: -$19,2832012Revenue 2013: $121,472Expenses 2013: $114,526Net Income 2013: $6,9462013Revenue 2014: $127,424Expenses 2014: $118,245Net Income 2014: $9,1792014Revenue 2015: $130,765Expenses 2015: $122,713Net Income 2015: $8,0522015Revenue 2016: $141,290Expenses 2016: $132,903Net Income 2016: $8,3872016Revenue 2017: $134,148Expenses 2017: $150,007Net Income 2017: -$15,8592017Revenue 2018: $125,334Expenses 2018: $136,425Net Income 2018: -$11,0912018Revenue 2019: $121,458Expenses 2019: $97,112Net Income 2019: $24,3462019Revenue 2020: $94,062Expenses 2020: $90,745Net Income 2020: $3,3172020Revenue 2021: $134,014Expenses 2021: $86,880Net Income 2021: $47,1342021Revenue 2022: $136,321Expenses 2022: $94,877Net Income 2022: $41,4442022Revenue 2023: $122,158Expenses 2023: $103,607Net Income 2023: $18,5512023Revenue 2024: $141,447Expenses 2024: $107,265Net Income 2024: $34,1822024

Highlighted filing

2017

Revenue$134,148
Expenses$150,007
Net Income-$15,859
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 3, 2018
Return Version
2017v2.3
Gross Receipts
$158,813
Mission and Program Overview

Mission

To recruit and train court appointed advocates for abused and neglected children.

Program Services

DescriptionGrantsExpenses
A COURT APPOINTED SPECIAL ADVOCATE VOLUNTEER IS A TRAINED COMMUNITY MEMBER WHO IS RECRUITED AND TRAINED BY CASS COUNTY CASA AND SWORN-IN BY THE FAMILY COURT JUDGE TO SPEAK UP FOR FOSTER CHILDREN IN COURT DUE TO ABUSE AND NEGLECT. A CASA VOLUNTEER WORKS WITH ATTORNEYS, SOCIAL WORKERS, TEACHERS, PARENTS, CASEWORKERS, AND OTHERS WHO ARE INVOLVED WITH THE CHILD. CASA VOLUNTEERS OFFER CHILDREN TRUST AND ADVOCACY DURING COMPLEX LEGAL PROCEEDINGS. IN 2017, CASA HAD 25 ACTIVE VOLUNTEERS SERVING 46 CHILDREN.-$87,806
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DENISE WIERMANPresidentPT$0--
JOE SILVIABoard Presid-$0--
BETH CRIPESecretaryPT$0--
SUSAN HORNINGTreasurer-$0--
KARA COXTrustee-$0--
JUDY LAWRENCETrusteePT$0--
STACY LEBRETrustee-$0--
REV JOSEPH MCCORMICKTrustee-$0--
SUE MCCORMICKTrusteePT$0--
PASTOR JAMES SOLAREKTrustee-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$69,971$28,201$4,178$24,023
Total Events$69,971$28,201$24,665$3,536
Filing and Contact Details

Filer

Filer Name
Cass County Casa Inc
EIN
38-3278349
Phone
2694454431
Address
120 NORTH BROADWAY, CASSOPOLIS, MI 49031

Signing Officer

Name
Joe Silvia
Title
Board President
Phone
2694454431
Signed
2018-05-03
Discuss with paid preparer
Yes

Preparer

Firm
Accounting Consultants Pc
Address
PO BOX 695, DOWAGIAC, MI 49047
Preparer
Rebecca L Moore CPA
Phone
2697823957
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Miscellaneous 26 total 26

Form 990-ez, Part I, Line 16

Expenses advertising 736 travel 17,965 officers liability insurance 2,534 foster life enhancement 24,382 dues and subscriptions 2,909 miscellaneous 1,760 volunteer appreciation 807 training and program dev 546 foster children gifts 1,800 supplies 2,545 workers compensation ins 357 insurance stipend 810 fundraising child match 20,000 bank service charges 41 non-investment depreciation 309 total 77,501

Form 990-ez, Part I, Line 20

Unrealized investment gains 9,266 prior period adj (def revenue) -16,528

Form 990-ez, Part II, Line 24

Furniture and fixtures 17,742 18,029 less accumulated depreciation 17,458 15,828 total 284 2,201

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 0 276 payroll liabilities 2,412 1,651 deferred grant revenue 0 24,961

Form 990-ez, Part III

To recruit and train court appointed advocates for abused and neglected children.

Form 990-ez, Part III, Line 28

A court appointed special advocate volunteer is a trained community member who is recruited and trained by cass county casa and sworn-in by the family court judge to speak up for foster children in court due to abuse and neglect. A casa volunteer works with attorneys, social workers, teachers, parents, caseworkers, and others who are involved with the child. Casa volunteers offer children trust and advocacy during complex legal proceedings. In 2017, casa had 25 active volunteers serving 46 children.

Raw XML Appendix202 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS 26 TOTAL 26
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING 736 TRAVEL 17,965 OFFICERS LIABILITY INSURANCE 2,534 FOSTER LIFE ENHANCEMENT 24,382 DUES AND SUBSCRIPTIONS 2,909 MISCELLANEOUS 1,760 VOLUNTEER APPRECIATION 807 TRAINING AND PROGRAM DEV 546 FOSTER CHILDREN GIFTS 1,800 SUPPLIES 2,545 WORKERS COMPENSATION INS 357 INSURANCE STIPEND 810 FUNDRAISING CHILD MATCH 20,000 BANK SERVICE CHARGES 41 NON-INVESTMENT DEPRECIATION 309 TOTAL 77,501
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNREALIZED INVESTMENT GAINS 9,266 PRIOR PERIOD ADJ (DEF REVENUE) -16,528
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FURNITURE AND FIXTURES 17,742 18,029 LESS ACCUMULATED DEPRECIATION 17,458 15,828 TOTAL 284 2,201
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 276 PAYROLL LIABILITIES 2,412 1,651 DEFERRED GRANT REVENUE 0 24,961
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TO RECRUIT AND TRAIN COURT APPOINTED ADVOCATES FOR ABUSED AND NEGLECTED CHILDREN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A COURT APPOINTED SPECIAL ADVOCATE VOLUNTEER IS A TRAINED COMMUNITY MEMBER WHO IS RECRUITED AND TRAINED BY CASS COUNTY CASA AND SWORN-IN BY THE FAMILY COURT JUDGE TO SPEAK UP FOR FOSTER CHILDREN IN COURT DUE TO ABUSE AND NEGLECT. A CASA VOLUNTEER WORKS WITH ATTORNEYS, SOCIAL WORKERS, TEACHERS, PARENTS, CASEWORKERS, AND OTHERS WHO ARE INVOLVED WITH THE CHILD. CASA VOLUNTEERS OFFER CHILDREN TRUST AND ADVOCACY DURING COMPLEX LEGAL PROCEEDINGS. IN 2017, CASA HAD 25 ACTIVE VOLUNTEERS SERVING 46 CHILDREN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02018-06-14 16:35:46Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JOE SILVIA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02694454431
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CASS COUNTY CASA INC
ReturnHeader/Filer/BusinessNameControlTxt0CASS
ReturnHeader/Filer/EIN0383278349
ReturnHeader/Filer/PhoneNum02694454431
ReturnHeader/Filer/USAddress/AddressLine1Txt0120 NORTH BROADWAY
ReturnHeader/Filer/USAddress/CityNm0CASSOPOLIS
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ReturnHeader/FilingSecurityInformation/IPTm015:58:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0753179359
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCOUNTING CONSULTANTS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 695
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DOWAGIAC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049047
ReturnHeader/PreparerPersonGrp/PhoneNum02697823957
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0REBECCA L MOORE CPA
ReturnHeader/ReturnTs02018-05-22T16:58:05-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.02$0.30$3.72$1.41$1.07$0.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.50$0.32$1.22$1.04$0.19
2022Detailed filing. Detailed filing data is available for this year.$3.17$0.29$2.88$1.36$0.95$0.41
2021Detailed filing. Detailed filing data is available for this year.$3.25$0.28$2.98$1.34$0.87$0.47
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.86$0.30$2.56$0.94$0.91$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.28$2.22$1.21$0.97$0.24
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.35$1.74$1.25$1.36$0.11
2017Detailed filing. Detailed filing data is available for this year.$2.47$0.27$2.20$1.34$1.50$0.16
2016Detailed filing. Detailed filing data is available for this year.$2.46$0.02$2.43$1.41$1.33$0.08
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.02$1.31$1.23$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.37$0.02$2.34$1.27$1.18$0.09
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.02$2.23$1.21$1.15$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.02$2.10$1.01$1.20$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.03$2.29$0.93$1.05$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.03$2.41$1.02