Civic Intelligence

Sioux Falls Area Court Appointed Special Advocate Program

990 • Fiscal year 2019 • EIN 46-0430647

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 07, 2020

PO Box 1901Sioux Falls, SD 57101

(605) 339-9492

Siviq Scores

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

Liabilities / Assets

65th percentile

0.10x

Higher debt load relative to assets than 65% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

56th percentile

0.05x

Higher debt load relative to revenue than 56% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

62nd percentile

8.8%

Higher net margin than 62% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

78th percentile

$73,351

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

80th percentile

24%

Faster asset growth than 80% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

84th percentile

43%

Faster revenue growth than 84% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$299,704

Up $58,494 (+24%) from 2018

Net Assets

Up

$268,789

Up $59,931 (+29%) from 2018

Liabilities

Down

$30,915

Down $1,437 (-4.4%) from 2018

Revenue

Up

$683,258

Up $206,183 (+43%) from 2018

Expenses

Up

$623,327

Up $177,894 (+40%) from 2018

Net Income

Up

$59,931

Up $28,289 (+89%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $108,946Liabilities 2010: $13,567Net Assets 2010: $95,3792010Assets 2011: $105,111Liabilities 2011: $14,757Net Assets 2011: $90,3542011Assets 2012: $118,780Liabilities 2012: $16,721Net Assets 2012: $102,0592012Assets 2013: $146,402Liabilities 2013: $12,875Net Assets 2013: $133,5272013Assets 2014: $183,854Liabilities 2014: $27,452Net Assets 2014: $156,4022014Assets 2015: $215,224Liabilities 2015: $43,692Net Assets 2015: $171,5322015Assets 2016: $168,302Liabilities 2016: $24,846Net Assets 2016: $143,4562016Assets 2017: $204,677Liabilities 2017: $27,461Net Assets 2017: $177,2162017Assets 2018: $241,210Liabilities 2018: $32,352Net Assets 2018: $208,8582018Assets 2019: $299,704Liabilities 2019: $30,915Net Assets 2019: $268,7892019Assets 2020: $429,779Liabilities 2020: $21,154Net Assets 2020: $408,6252020Assets 2021: $522,339Liabilities 2021: $13,468Net Assets 2021: $508,8712021Assets 2022: $547,257Liabilities 2022: $33,277Net Assets 2022: $513,9802022Assets 2023: $804,522Liabilities 2023: $53,950Net Assets 2023: $750,5722023Assets 2024: $548,970Liabilities 2024: $174,371Net Assets 2024: $374,5992024

Highlighted filing

2019

Assets$299,704
Liabilities$30,915
Net Assets$268,789

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $328,6112010Expenses 2011: $363,8432011Expenses 2012: $368,5972012Revenue 2013: $371,420Expenses 2013: $339,952Net Income 2013: $31,4682013Revenue 2014: $382,820Expenses 2014: $359,945Net Income 2014: $22,8752014Revenue 2015: $422,715Expenses 2015: $407,585Net Income 2015: $15,1302015Revenue 2016: $411,465Expenses 2016: $439,541Net Income 2016: -$28,0762016Revenue 2017: $484,856Expenses 2017: $451,096Net Income 2017: $33,7602017Revenue 2018: $477,075Expenses 2018: $445,433Net Income 2018: $31,6422018Revenue 2019: $683,258Expenses 2019: $623,327Net Income 2019: $59,9312019Revenue 2020: $712,019Expenses 2020: $572,183Net Income 2020: $139,8362020Revenue 2021: $754,837Expenses 2021: $654,591Net Income 2021: $100,2462021Revenue 2022: $731,390Expenses 2022: $726,281Net Income 2022: $5,1092022Revenue 2023: $1,087,605Expenses 2023: $851,013Net Income 2023: $236,5922023Revenue 2024: $644,544Expenses 2024: $779,817Net Income 2024: -$135,2732024

Highlighted filing

2019

Revenue$683,258
Expenses$623,327
Net Income$59,931
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 7, 2020
Return Version
2019v5.0
Gross Receipts
$683,258
Mission and Program Overview

Mission

Protect the interest of children in court proceedings

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$194,720$225,741▲ $31,021
Land, Buildings, and Equipment, Net$26,123$42,994▲ $16,871
Pledges and Grants Receivable$9,410$18,999▲ $9,589
Prepaid Expenses and Deferred Charges$10,957$11,970▲ $1,013
Total Assets$241,210$299,704▲ $58,494
Liabilities
Accounts Payable and Accrued Expenses$32,352$30,915▼ $1,437
Total Liabilities$32,352$30,915▼ $1,437
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$200,888$268,789▲ $67,901
Net Assets With Donor Restrictions$7,970--
Total Net Assets Fund Balance$208,858$268,789▲ $59,931
Total Liabilities and Net Assets / Fund Balance$241,210$299,704▲ $58,494

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$42,994$28,797$71,791
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stacey TieszenExecutive DiFT$73,351$73,351

Board Members and Trustees

NameTitle
Krista TschetterChair
Stacy WellerPast Chair
Mona SchaferVice Chair
Dan MeyerDirector
Jackie TuohinoDirector
Katie BartlingDirector
Kim LawrenzDirector
Lisa GernerDirector
Lizette AanensonDirector
Mark SmitherDirector
Nancee SturdevantDirector
Ron Van ZantenDirector
Tim HomanDirector
Tyler StewartDirector
Meghan RocheTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$673,101
Program Service Revenue
$0
Investment Income
$406
Other Revenue
$9,751
All Other Contributions
$351,632
Change in Net Assets
$59,931

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table40$35,061
Total Noncash Contributions40$35,061

Audited Revenue Reconciliation

Revenue per Audited Statements
$683,258
Total Revenue per Audited Statements
$683,258
Total Revenue per Form 990
$683,258
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$383,017
Other Expenses$240,310
Total Fundraising Expense$180,304
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$213,693$25,817$16,186$255,696
Current Officers, Directors, Trustees, and Key Employees$14,670$25,673$33,008$73,351
Other Employee Benefits$19,720$4,446$4,248$28,414
Fees for Services Accounting-$27,255-$27,255
Payroll Taxes$17,736$3,999$3,821$25,556
Occupancy$18,602$4,651-$23,253
All Other Expenses$7,494-$1,381$8,875
Insurance$8,415--$8,415
Advertising--$8,125$8,125
Depreciation Depletion-$6,677-$6,677
Office Expenses$2,032-$3,998$6,030
Information Technology$4,286-$476$4,762
Other Expenses$3,050-$1,796$3,050
Travel$1,466--$1,466
Total Functional Expenses$344,505$98,518$180,304$623,327

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$623,327
Total Expenses per Audited Statements$623,327
Total Expenses per Form 990$623,327
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
No
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, Page 6, Part VI, Line 11B

The executive director and the business manager review the form 990 prior to its filing with the irs.

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

If issues were to arise they would be addressed by the governing board

Form 990, Page 6, Part VI, Line 15A

Compensation for executive director was approved by governing body. Executive committe reviewed compensation in comparison to external data. Documentation is maintained regarding the compensation arrangement

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Sioux Falls Area Casa Program
EIN
46-0430647
Phone
6053399492
Address
PO BOX 1901, SIOUX FALLS, SD 57101

Signing Officer

Name
Stacey Tieszen
Title
Executive Director
Phone
6053399492
Signed
2020-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stacey Tieszen
Formed
1994
Legal Domicile
Sd
Voting Board Members
15
Independent Board Members
15
Employees
9
Volunteers
110

Preparer

Firm
Elo Prof LLC
Address
5000 S BROADBAND LANE SUITE 119, SIOUX FALLS, SD 57108
Preparer
Matthew J Mueller CPA
Phone
6052711302
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt09751
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09751
IRS990/OtherRevenueTotalAmt09751
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt016186
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt025817
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0213693
IRS990/OtherSalariesAndWagesGrp/TotalAmt0255696
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03821
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03999
IRS990/PayrollTaxesGrp/ProgramServicesAmt017736
IRS990/PayrollTaxesGrp/TotalAmt025556
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt09410
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt018999
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010957
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011970
IRS990/PrincipalOfficerNm0STACEY TIESZEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0465368
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0266
IRS990/PYOtherExpensesAmt0135557
IRS990/PYOtherRevenueAmt011441
IRS990/PYRevenuesLessExpensesAmt031642
IRS990/PYSalariesCompEmpBnftPaidAmt0309876
IRS990/PYTotalExpensesAmt0445433
IRS990/PYTotalRevenueAmt0477075
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt059931
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0673101
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0465368
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0475091
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0401859
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0415025
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02430444
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0406
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0266
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0150
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0150
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0165
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01137
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt021192
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99950
IRS990ScheduleA/PublicSupportPY170Pct00.99760
IRS990ScheduleA/PublicSupportTotal170Amt02430444
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0673101
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0465368
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0475091
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0401859
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0415025
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02430444
IRS990ScheduleA/TotalSupportAmt02431581
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0623327
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt042994
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028797
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt071791
IRS990ScheduleD/RevenueSubtotalAmt0683258
IRS990ScheduleD/TotalBookValueLandBuildingsAmt042994
IRS990ScheduleD/TotalExpensesPerForm990Amt0623327
IRS990ScheduleD/TotalRevenuePerForm990Amt0683258
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0683258
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0623327
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt040
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0AUCTION ITEMS
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt035061
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND THE BUSINESS MANAGER REVIEW THE FORM 990 PRIOR TO ITS FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IF ISSUES WERE TO ARISE THEY WOULD BE ADDRESSED BY THE GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR EXECUTIVE DIRECTOR WAS APPROVED BY GOVERNING BODY. EXECUTIVE COMMITTE REVIEWED COMPENSATION IN COMPARISON TO EXTERNAL DATA. DOCUMENTATION IS MAINTAINED REGARDING THE COMPENSATION ARRANGEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0241210
IRS990/TotalAssetsEOYAmt0299704
IRS990/TotalAssetsGrp/BOYAmt0241210
IRS990/TotalAssetsGrp/EOYAmt0299704
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0673101
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0180304
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt098518
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0344505
IRS990/TotalFunctionalExpensesGrp/TotalAmt0623327
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032352
IRS990/TotalLiabilitiesEOYAmt030915
IRS990/TotalLiabilitiesGrp/BOYAmt032352
IRS990/TotalLiabilitiesGrp/EOYAmt030915
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0208858
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0268789
IRS990/TotalProgramServiceExpensesAmt0344505
IRS990/TotalReportableCompFromOrgAmt073351
IRS990/TotalRevenueGrp/ExclusionAmt0406
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09751
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0683258
IRS990/TotalVolunteersCnt0110
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0241210
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0299704
IRS990/TravelGrp/ProgramServicesAmt01466
IRS990/TravelGrp/TotalAmt01466
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1901
IRS990/USAddress/CityNm0SIOUX FALLS
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057101
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.SIOUXFALLSCASA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z

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.$0.55$0.17$0.37$0.64$0.78$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.05$0.75$1.09$0.85$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.03$0.51$0.73$0.73$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.01$0.51$0.75$0.65$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.02$0.41$0.71$0.57$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.30$0.03$0.27$0.68$0.62$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.03$0.21$0.48$0.45$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.20$0.03$0.18$0.48$0.45$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.17$0.02$0.14$0.41$0.44$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.04$0.17$0.42$0.41$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.03$0.16$0.38$0.36$0.02
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.01$0.13$0.37$0.34$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.02$0.10$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.01$0.09$0.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.01$0.10$0.33