Civic Intelligence

Casa Jefferson Inc.

990 • Fiscal year 2024 • EIN 45-5043693

Jul 01, 2023 to Jun 30, 2024 • Filed on Dec 15, 2024

401 Whitney Avenue Ste 104Gretna, LA 70056

(504) 533-8757

Siviq Scores

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

Liabilities / Assets

90th percentile

0.61x

Higher debt load relative to assets than 90% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.50x

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

26th percentile

-7.0%

Higher net margin than 26% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$80,756

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

91st percentile

75%

Faster asset growth than 91% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

0.8%

Faster revenue growth than 38% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$479,206

Up $205,695 (+75%) from 2023

Net Assets

Down

$186,714

Down $40,975 (-18%) from 2023

Liabilities

Up

$292,492

Up $246,670 (+538%) from 2023

Revenue

Up

$588,823

Up $4,911 (+0.8%) from 2023

Expenses

Up

$629,798

Up $24,682 (+4.1%) from 2023

Net Income

Down

-$40,975

Down $19,771 (-93%) from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $0Liabilities 2012: $02012Assets 2013: $230,950Liabilities 2013: $4,095Net Assets 2013: $226,8552013Assets 2014: $202,016Liabilities 2014: $10,037Net Assets 2014: $191,9792014Assets 2015: $177,999Liabilities 2015: $14,015Net Assets 2015: $163,9842015Assets 2016: $199,115Liabilities 2016: $12,047Net Assets 2016: $187,0682016Assets 2017: $156,097Liabilities 2017: $8,559Net Assets 2017: $147,5382017Assets 2018: $168,190Liabilities 2018: $6,670Net Assets 2018: $161,5202018Assets 2019: $220,570Liabilities 2019: $7,417Net Assets 2019: $213,1532019Assets 2020: $250,384Liabilities 2020: $42,222Net Assets 2020: $208,1622020Assets 2021: $251,242Liabilities 2021: $15,875Net Assets 2021: $235,3672021Assets 2022: $258,149Liabilities 2022: $9,256Net Assets 2022: $248,8932022Assets 2023: $273,511Liabilities 2023: $45,822Net Assets 2023: $227,6892023Assets 2024: $479,206Liabilities 2024: $292,492Net Assets 2024: $186,7142024

Highlighted filing

2024

Assets$479,206
Liabilities$292,492
Net Assets$186,714

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $617,948Expenses 2013: $391,093Net Income 2013: $226,8552013Revenue 2014: $727,971Expenses 2014: $762,847Net Income 2014: -$34,8762014Revenue 2015: $722,541Expenses 2015: $750,536Net Income 2015: -$27,9952015Revenue 2016: $761,088Expenses 2016: $738,004Net Income 2016: $23,0842016Revenue 2017: $668,526Expenses 2017: $708,056Net Income 2017: -$39,5302017Revenue 2018: $712,419Expenses 2018: $698,437Net Income 2018: $13,9822018Revenue 2019: $686,491Expenses 2019: $634,858Net Income 2019: $51,6332019Revenue 2020: $633,938Expenses 2020: $638,929Net Income 2020: -$4,9912020Revenue 2021: $665,334Expenses 2021: $638,129Net Income 2021: $27,2052021Revenue 2022: $656,235Expenses 2022: $642,709Net Income 2022: $13,5262022Revenue 2023: $583,912Expenses 2023: $605,116Net Income 2023: -$21,2042023Revenue 2024: $588,823Expenses 2024: $629,798Net Income 2024: -$40,9752024

Highlighted filing

2024

Revenue$588,823
Expenses$629,798
Net Income-$40,975
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 15, 2024
Return Version
2023v6.0
Gross Receipts
$618,142
Mission and Program Overview

Mission

Casa jefferson utilizes trained community members to advocate for children who have been abused or neglected. The volunteer participates in the court process and ensures that the child's best interest is represented at all stages of the process.

Casa jeffersons mission is to break the cycle of child abuse and neglect through volunteer advocating for safe, nurturing, and permanent homes for children in foster care in our community. Casa jefferson utilizes trained community members to advocate for children who have been

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$46,887$290,268▲ $243,381
Cash and Non-Interest-Bearing Accounts$163,702$118,834▼ $44,868
Pledges and Grants Receivable$42,909$47,911▲ $5,002
Prepaid Expenses and Deferred Charges$14,306$17,113▲ $2,807
Total Assets$273,511$479,206▲ $205,695
Other Assets Total$5,707$5,080▼ $627
Liabilities
Other Liabilities$42,991$286,384▲ $243,393
Accounts Payable and Accrued Expenses$2,831$6,108▲ $3,277
Total Liabilities$45,822$292,492▲ $246,670
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$166,189$121,990▼ $44,199
Net Assets With Donor Restrictions$61,500$64,724▲ $3,224
Total Net Assets Fund Balance$227,689$186,714▼ $40,975
Total Liabilities and Net Assets / Fund Balance$273,511$479,206▲ $205,695

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$5,080--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Wendy MageeExecutive DirectorFT$80,756$80,756

Board Members and Trustees

NameTitle
Michael JonesChairman
Adonis C ExposeBoard Member
Clare KatnerBoard Member
Edward BoninBoard Member
Victoria KranzeBoard Member
Warner M WilliamsBoard Member
Nichelle N CookBoard Memebr
Pauline F HardinSecretary
Michael J Laughlin JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$602,255
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-13,432
All Other Contributions
$40,215
Change in Net Assets
$-40,975

Audited Revenue Reconciliation

Revenue per Audited Statements
$588,823
Total Revenue per Audited Statements
$588,823
Total Revenue per Form 990
$588,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$440,369
Other Expenses$189,429
Total Fundraising Expense$20,469
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$259,696$24,956$1,352$286,004
Current Officers, Directors, Trustees, and Key Employees$27,075$45,125$18,050$90,250
Occupancy$56,339$6,260-$62,599
Other Employee Benefits$38,748--$38,748
Payroll Taxes$20,085$4,215$1,067$25,367
Office Expenses$22,568$2,507-$25,075
Fees for Services Accounting$17,340$1,438-$18,778
Insurance$11,965$6,427-$18,392
Information Technology$8,728$970-$9,698
All Other Expenses$5,869$1,864-$7,733
Other Expenses$4,080$973-$5,053
Fees for Services Other$3,280$272-$3,552
Travel$2,705$248-$2,953
Conferences and Meetings-$1,603-$1,603
Total Functional Expenses$495,437$113,892$20,469$629,798

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$629,798
Total Expenses per Audited Statements$629,798
Total Expenses per Form 990$629,798
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$29,319
Fundraising Gross Income$15,887
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$55,072$15,887$12,234$3,653
Total Events$55,072$15,887$29,319$-13,432
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$286,384
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
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 governing body review Part VI line 11

Casa jefferson has a finance/audit committee that reviews the 990. Afterwards, the 990 is shared with the board via treasurer and board chair for approval.

Conflict of interest policy compliance Part VI line 12C

Board members, staff members, and volunteers are required annually to review the policy and sign off. When discussing/voting on items, board members considers any/all potential conflicts and understand their obligation to disclose. Any determined conflict will cause a person to recuse themselves from voting on that issue. Volunteers are provided with a conflict of interest policy upon first case assignment and casa volunteers sign acknowledgement of such policy.

CEO executive director top management comp Part VI line 15A

Salary of the executive director is presented to the board via proposed budget for the upcoming fiscal year. The board then votes to approve the organizational budget for the upcoming fiscal year.

Governing documents etc available to public Part VI line 19

All information is available upon request.

Filing and Contact Details

Filer

Filer Name
Casa Jefferson Inc
EIN
45-5043693
Address
401 WHITNEY AVENUE STE 104, GRETNA, LA 70056

Signing Officer

Name
Edward Bonin
Title
Officer
Phone
5045338757
Signed
2024-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Jones
Formed
2012
Legal Domicile
La
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
82

Preparer

Firm
Corcoran & Bernard CPAs LLC
Address
132 N Telemachus Street, New Orleans, LA 70119
Preparer
Amy Corcoran
Phone
5043721504
Supplemental Narrative

Additional Explanations

Part III response or note to any other line in Part III

Full mission: casa jeffersons mission is to break the cycle of child abuse and neglect through volunteer advocating for safe, nurturing, and permanent homes, for children in foster care in our community. Casa jefferson utilizes trained community members to advocate for children who have been abused or neglected. The volunteer participates in the court process and ensures that the childs best interest is represented at all stages of the process.

Part XII Response or note to any line in Part XII

There have been no changes from the prior year in the oversight or selection processes for the audit that the organizations committee uses.

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue service code and from louisiana income taxes under section 121(5) of title 47 of the louisiana revised statutes of 1950. Accordingly, no provision for income taxes has been included in the financial statements.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, the organization 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 the organization and various positions related to the potential sources of unrelated business taxable income (ubit).

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE AND FROM LOUISIANA INCOME TAXES UNDER SECTION 121(5) OF TITLE 47 OF THE LOUISIANA REVISED STATUTES OF 1950. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS.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, THE ORGANIZATION 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 THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CASA JEFFERSON HAS A FINANCE/AUDIT COMMITTEE THAT REVIEWS THE 990. AFTERWARDS, THE 990 IS SHARED WITH THE BOARD VIA TREASURER AND BOARD CHAIR FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS, STAFF MEMBERS, AND VOLUNTEERS ARE REQUIRED ANNUALLY TO REVIEW THE POLICY AND SIGN OFF. WHEN DISCUSSING/VOTING ON ITEMS, BOARD MEMBERS CONSIDERS ANY/ALL POTENTIAL CONFLICTS AND UNDERSTAND THEIR OBLIGATION TO DISCLOSE. ANY DETERMINED CONFLICT WILL CAUSE A PERSON TO RECUSE THEMSELVES FROM VOTING ON THAT ISSUE. VOLUNTEERS ARE PROVIDED WITH A CONFLICT OF INTEREST POLICY UPON FIRST CASE ASSIGNMENT AND CASA VOLUNTEERS SIGN ACKNOWLEDGEMENT OF SUCH POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARY OF THE EXECUTIVE DIRECTOR IS PRESENTED TO THE BOARD VIA PROPOSED BUDGET FOR THE UPCOMING FISCAL YEAR. THE BOARD THEN VOTES TO APPROVE THE ORGANIZATIONAL BUDGET FOR THE UPCOMING FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FULL MISSION: CASA JEFFERSONS MISSION IS TO BREAK THE CYCLE OF CHILD ABUSE AND NEGLECT THROUGH VOLUNTEER ADVOCATING FOR SAFE, NURTURING, AND PERMANENT HOMES, FOR CHILDREN IN FOSTER CARE IN OUR COMMUNITY. CASA JEFFERSON UTILIZES TRAINED COMMUNITY MEMBERS TO ADVOCATE FOR CHILDREN WHO HAVE BEEN ABUSED OR NEGLECTED. THE VOLUNTEER PARTICIPATES IN THE COURT PROCESS AND ENSURES THAT THE CHILDS BEST INTEREST IS REPRESENTED AT ALL STAGES OF THE PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR IN THE OVERSIGHT OR SELECTION PROCESSES FOR THE AUDIT THAT THE ORGANIZATIONS COMMITTEE USES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part III response or note to any other line in Part III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part XII Response or note to any line in Part XII
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