Civic Intelligence

Case Action Fund

990 • Fiscal year 2019 • EIN 45-4874128

Jan 01, 2019 to Dec 31, 2019 • Filed on Mar 12, 2021

801 N 2nd AvenuePhoenix, AZ 85003

(602) 668-8498

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Net Margin

13th percentile

-24%

Higher net margin than 13% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Top Officer Pay

94th percentile

$32,649

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Asset Growth

9th percentile

-40%

Faster asset growth than 9% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

5th percentile

-69%

Faster revenue growth than 5% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$156,467

Down $105,029 (-40%) from 2018

Net Assets

Down

$156,467

Down $105,029 (-40%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$433,000

Down $962,463 (-69%) from 2018

Expenses

Down

$538,029

Down $606,191 (-53%) from 2018

Net Income

Down

-$105,029

Down $356,272 (-142%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2017: $4,721Liabilities 2017: $0Net Assets 2017: $4,7212017Assets 2018: $261,496Liabilities 2018: $0Net Assets 2018: $261,4962018Assets 2019: $156,467Liabilities 2019: $0Net Assets 2019: $156,4672019Assets 2020: $1,996,435Liabilities 2020: $25,320Net Assets 2020: $1,971,1152020Assets 2021: $2,783,905Liabilities 2021: $1,136,809Net Assets 2021: $1,647,0962021Assets 2022: $3,469,267Liabilities 2022: $1,371,466Net Assets 2022: $2,097,8012022Assets 2023: $2,662,127Liabilities 2023: $458,452Net Assets 2023: $2,203,6752023Assets 2024: $5,109,506Liabilities 2024: $2,435,753Net Assets 2024: $2,673,7532024

Highlighted filing

2019

Assets$156,467
Liabilities$0
Net Assets$156,467

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2017: $207,942Expenses 2017: $203,221Net Income 2017: $4,7212017Revenue 2018: $1,395,463Expenses 2018: $1,144,220Net Income 2018: $251,2432018Revenue 2019: $433,000Expenses 2019: $538,029Net Income 2019: -$105,0292019Revenue 2020: $4,009,188Expenses 2020: $2,194,541Net Income 2020: $1,814,6472020Revenue 2021: $3,175,489Expenses 2021: $3,499,508Net Income 2021: -$324,0192021Revenue 2022: $6,826,929Expenses 2022: $5,811,120Net Income 2022: $1,015,8092022Revenue 2023: $3,864,324Expenses 2023: $3,758,450Net Income 2023: $105,8742023Revenue 2024: $9,917,825Expenses 2024: $9,447,747Net Income 2024: $470,0782024

Highlighted filing

2019

Revenue$433,000
Expenses$538,029
Net Income-$105,029
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 12, 2021
Return Version
2019v5.1
Gross Receipts
$433,000
Mission and Program Overview

Mission

Case action fund is a movement of young people and working families committed to achieving economic, social, and immigrant justice in arizona.

CASE Action Fund is a movement of young people and working families committed to achieving economic, social, and immigrants justice in Arizona.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$232,176$127,694▼ $104,482
Total Assets$261,496$156,467▼ $105,029
Other Assets Total$29,320$28,773▼ $547
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$261,496$156,467▼ $105,029
Total Net Assets Fund Balance$261,496$156,467▼ $105,029
Total Liabilities and Net Assets / Fund Balance$261,496$156,467▼ $105,029

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$76--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brendan WalshExecutive DirectorFT$27,208$5,441$32,649

Board Members and Trustees

NameTitle
David WaidPresident
Rachel SulkesSecretary
Fred YamshitaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Unite Here 11Canvassing801 N 2nd Avenue, Phoenix, AZ 85003$122,517
Revenue and Support

Revenue Composition

Contributions and Grants
$433,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$433,000
Change in Net Assets
$-105,029
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$293,816
Salaries, Compensation, and Employee Benefits$152,563
Grants and Similar Amounts Paid$91,650
Total Fundraising Expense$3,475
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$167,517--$167,517
Other Salaries and Wages$131,958$2,705-$134,663
Grants to Domestic Orgs$91,650--$91,650
Occupancy$55,535$4,417-$59,952
Other Expenses$39,833$342-$40,175
Payroll Taxes$13,124$260-$13,384
Fees for Services Lobbying$9,000--$9,000
Office Expenses$389$2,773$2,500$5,662
Other Employee Benefits$4,516--$4,516
Information Technology$1,051$1,876$975$3,902
Insurance-$3,523-$3,523
Fees for Services Legal-$3,065-$3,065
Travel$470$135-$605
Advertising-$415-$415
Total Functional Expenses$515,043$19,511$3,475$538,029
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mi Familia VotaPhoenix, AZ501c4Voter Initiatives$45,825
Our Voice Our VotePhoenxi, AZ501c4Voter Initiatives$45,825
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Due to Central Arizonans for a Sustainable Economy-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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 A, Line 3

Executive Director Brendan Walsh is related to Board Secretary Rachel Sulkes per IRS definition of familial relationship.

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

The Executive Director of the organization distributes a pdf copy of the 990 to all board members for review and comment prior to the return being filed.

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

At each board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, the organization reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.

Form 990, Part VI, Section B, Line 15

The organization will provide, in a timely manner, copies of all governing documents including its conflict of interest policies and financial statements when requested in writing or in person.

Filing and Contact Details

Filer

Filer Name
CASE Action Fund
EIN
45-4874128
Phone
6026688498
Address
801 N 2nd Avenue, Phoenix, AZ 85003

Signing Officer

Name
Brendan Walsh
Title
Executive Director
Signed
2021-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Waid
Formed
2012
Legal Domicile
Az
Voting Board Members
2
Independent Board Members
2
Employees
71
Volunteers
200

Preparer

Firm
Sechler Morgan Cpas Pllc
Address
2418 W BARROW DRIVE, CHANDLER, AZ 85224
Preparer
Kristina Morgan CPA
Phone
6022302700
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 5

The Executive Director is paid by an unrelated third party of the filing organization. Per IRS regulations, the compensation attributable to the work performed for the filing organization is reflected on Form 990, Part VII, Section A, and Schedule J, but is not reportable on Form 990, Part IX, Line 5.

Form 990, Part IX, Line 7-10

The organization is in a common paymaster relationship with another organization, Central Arizonans for a Sustainable Economy due to the concurrent employment of more than 30 of its employees with this other organization. Per IRS regulations, the salaries, wages, benefits attributable to this party are reported by here during their filing. These amounts are excluded from the reporting on their return.

Form 990, Part IX, Line 11G

The organization utilizes subcontractors, consultants, and legislative advocacy groups to assist in carrying out its programs and activities.

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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/ExplanationTxt0Executive Director Brendan Walsh is related to Board Secretary Rachel Sulkes per IRS definition of familial relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Executive Director of the organization distributes a pdf copy of the 990 to all board members for review and comment prior to the return being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2At each board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, the organization reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization will provide, in a timely manner, copies of all governing documents including its conflict of interest policies and financial statements when requested in writing or in person.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Executive Director is paid by an unrelated third party of the filing organization. Per IRS regulations, the compensation attributable to the work performed for the filing organization is reflected on Form 990, Part VII, Section A, and Schedule J, but is not reportable on Form 990, Part IX, Line 5.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization is in a common paymaster relationship with another organization, Central Arizonans for a Sustainable Economy due to the concurrent employment of more than 30 of its employees with this other organization. Per IRS regulations, the salaries, wages, benefits attributable to this party are reported by here during their filing. These amounts are excluded from the reporting on their return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization utilizes subcontractors, consultants, and legislative advocacy groups to assist in carrying out its programs and activities.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 7-10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 11g
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019511
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0515043
IRS990/TotalFunctionalExpensesGrp/TotalAmt0538029
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0156467
IRS990/TotalOtherCompensationAmt05441
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0433000
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0156467
IRS990/TravelGrp/ManagementAndGeneralAmt0135
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IRS990/USAddress/AddressLine1Txt0801 N 2nd Ave
IRS990/USAddress/CityNm0Phoenix
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085003
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ReasonableCauseExplanation/ExplanationTxt0The organization is requesting abatement on any late penalties for reasonable cause. COVID-19 had significant impacts on the organizations ability to provide its services particularly as it was a election year and one that was quite transformative. As our community members, employees, and volunteers were so significantly impacted by the closures to their employers, schools, etc., our focus turned to supporting them first and foremost with the time allowed for face-to-face assistance. We had to pivot how services were provided to ensure the safety of our staff during this time. Even though things have still have not completely recovered, we were eventually able to move toward completing the tasks required to get our tax return completed with the understanding that there were also impacts on coordinating with our tax preparation firm as they had their own struggles with illness and death related to the pandemic. An all-around difficult year for everyone involved and still continuing even as we get this years return completed and submitted.
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENDAN WALSH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CASE Action Fund
ReturnHeader/Filer/BusinessNameControlTxt0CASE
ReturnHeader/Filer/EIN0454874128
ReturnHeader/Filer/PhoneNum06026688498
ReturnHeader/Filer/USAddress/AddressLine1Txt0801 N 2nd Avenue
ReturnHeader/Filer/USAddress/CityNm0Phoenix
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085003
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SECHLER MORGAN CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02418 W BARROW DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHANDLER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085224
ReturnHeader/PreparerPersonGrp/PhoneNum06022302700
ReturnHeader/PreparerPersonGrp/PreparationDt02021-03-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTINA MORGAN CPA
ReturnHeader/ReturnTs02021-03-12T09:17:24-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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