First Circuit Court Appointed Special Advocate Program

990EZ • Fiscal year 2014 • EIN 46-0462671

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 09, 2015

Organization Profile NA

200 E 5th Ave Ste 2Mitchell, SD 57301

(605) 996-1212

Siviq Scores

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

0.02x

Higher debt load relative to assets than 66% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

19%

Higher net margin than 75% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

$43,500

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 23.8% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

37%

Faster asset growth than 80% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

12%

Faster revenue growth than 64% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet

Liabilities / Assets66th percentile

Assets

$137,369

Up $37,143 (+37%) from 2013

Net Assets

$134,327

Up $34,101 (+34%) from 2013

Liabilities

$3,042

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / Revenue67th percentile Net Margin75th percentile

Revenue

$182,826

Up $19,777 (+12%) from 2013

Expenses

$148,725

Up $6,439 (+4.5%) from 2013

Net Income

$34,101

Up $13,338 (+64%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

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

Highlighted filing

2014

Assets$137,369

Liabilities$3,042

Net Assets$134,327

Open 2014 Filing

Operations Trend

Revenue Growth64th percentile

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

Highlighted filing

2014

Revenue$182,826

Expenses$148,725

Net Income$34,101

Open 2014 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2014 to Dec 31, 2014
Signed: Mar 9, 2015
Return Version: 2014v5.0
Gross Receipts: $182,826

Mission and Program Overview

Mission

CASA provides trained community volunteers appointed by a judge to represent the best interests of abused and neglected children that are in the juvenile or regular court system through no fault of their own.

Children advocacy

Program Services

Description	Grants	Expenses
To promote and protect the best interests of abused and neglected children involved in court proceedings through the advocacy efforts of training volunteers. Served more than 60 children.	-	$85,511

Compensation and Service Providers

Top Officer Pay90th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Jackie Horton	Executive Director	FT	$43,500	-	$43,500
Duane Wolbrink	President	PT	$0	-	-
Corraine Goodall	Secretary	PT	$0	-	-
Brad Berens	Treasurer	PT	$0	-	-
Jessica DeVries	Vice President	PT	$0	-	-

Filing and Contact Details

Filer

Filer Name: First Circuit Casa
EIN: 46-0462671
Phone: 6059961212
Address: 200 E 5TH AVE STE 2, MITCHELL, SD 57301

Signing Officer

Name: Jackie Horton
Title: Officer
Signed: 2015-03-09
Discuss with paid preparer: No

Preparer

Firm: Carlon & Millar Prof LLC
Address: PO BOX 399 201 E 4TH AVE, MITCHELL, SD 57301-0399
Preparer: Patrick J Carlon
Phone: 6059966850

Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Travel 5,913”

Form 990-EZ, Part I, Line 16, Other Expenses

“Fundraising 2,854”

Form 990-EZ, Part I, Line 16, Other Expenses

“Training 2,953”

Form 990-EZ, Part I, Line 16, Other Expenses

“Special Events Planning 16,144”

Form 990-EZ, Part I, Line 16, Other Expenses

“Supplies 2,342”

Form 990-EZ, Part I, Line 16, Other Expenses

“Software 2,121”

Form 990-EZ, Part I, Line 16, Other Expenses

“Miscellaneous 109”

Form 990-EZ, Part I, Line 16, Other Expenses

“Dues 514”

Form 990-EZ, Part I, Line 16, Other Expenses

“Directors Liability Insurance 1,030”

Form 990-EZ, Part I, Line 16, Other Expenses

“Advertising 864”

Form 990-EZ, Part II, Line 24, Other Assets

“Miscellaneous Beginning of year 6,423, End of year 10,773”

Form 990-EZ, Part II, Line 24, Other Assets

“Prepaid Expenses Deferred Charges Beginning of year 8,056, End of year 6,175”

Form 990-EZ, Part II, Line 26, Liabilities

“Beginning of year 0, End of year 3,042”

Form 990-EZ, Part II, Line 24

“Other Assets Miscellaneous Beginning of year 6,423, End of year 10,773”

Form 990-EZ, Part II, Line 24

“Other Assets Prepaid Expenses Deferred Charges Beginning of year 8,056, End of year 6,175”

Form 990-EZ, Part II, Line 16

“Travel 5,913 Training 2,953 Special Events Programs 16,144 Supplies 2,342 Software 2,121 Advertising 864 Dues 514 Misc 109 Directors Liability Ins 1,030 Fund Raising 2,854 TOTAL 34,844”

Raw XML Appendix177 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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IRS990EZ/BooksInCareOfDetail/PersonNm	0	Jackie Horton
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	6059961212
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	200 E 5th Ave
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	Mitchell
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	SD
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IRS990EZ/FiledScheduleAInd	0	true
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IRS990EZ/GrossReceiptsAmt	0	182826
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	274
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	100226
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	100226
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	134327
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	16028
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	43500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	Duane Wolbrink
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	Corraine Goodall
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	Brad Berens
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	Jessica DeVries
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	Jackie Horton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	Executive Director
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	14479
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	16948
IRS990EZ/OtherExpensesTotalAmt	0	34844
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	Children advocacy
IRS990EZ/PrintingPublicationsPostageAmt	0	1443
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	To promote and protect the best interests of abused and neglected children involved in court proceedings through the advocacy efforts of training volunteers. Served more than 60 children.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	85511
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	93065
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	3042
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TaxImposedUnderIRC4911Amt	0	0
IRS990EZ/TaxImposedUnderIRC4912Amt	0	0
IRS990EZ/TaxImposedUnderIRC4955Amt	0	0
IRS990EZ/TotalExpensesAmt	0	148725
IRS990EZ/TotalProgramServiceExpensesAmt	0	85511
IRS990EZ/TotalRevenueAmt	0	182826
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	NA
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	182552
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	163668
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	132392
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	123701
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	66072
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	668385
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt	0	274
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt	0	304
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt	0	305
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt	0	537
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt	0	712
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	2132
IRS990ScheduleA/InvestmentIncomeCYPct	0	0.00000
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0.99680
IRS990ScheduleA/PublicSupportCY509Pct	0	0.00000
IRS990ScheduleA/PublicSupportPY170Pct	0	0.99370
IRS990ScheduleA/PublicSupportTotal170Amt	0	668385
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	182552
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	163668
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	132392
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	123701
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	66072
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	668385
IRS990ScheduleA/TotalSupportAmt	0	670517
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Travel 5,913
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Fundraising 2,854
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Training 2,953
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Special Events Planning 16,144
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	Supplies 2,342
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	Software 2,121
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	Miscellaneous 109
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	Dues 514
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	8	Directors Liability Insurance 1,030
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	9	Advertising 864
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	10	Miscellaneous Beginning of year 6,423, End of year 10,773
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	11	Prepaid Expenses Deferred Charges Beginning of year 8,056, End of year 6,175
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	12	Beginning of year 0, End of year 3,042
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	13	Other Assets Miscellaneous Beginning of year 6,423, End of year 10,773
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	14	Other Assets Prepaid Expenses Deferred Charges Beginning of year 8,056, End of year 6,175
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	15	Travel 5,913 Training 2,953 Special Events Programs 16,144 Supplies 2,342 Software 2,121 Advertising 864 Dues 514 Misc 109 Directors Liability Ins 1,030 Fund Raising 2,854 TOTAL 34,844
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	7	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	8	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	9	Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	10	Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	11	Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	12	Form 990-EZ, Part II, Line 26, Liabilities
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	13	Form 990-EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	14	Form 990-EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	15	Form 990-EZ, Part II, Line 16
ReturnHeader/BuildTS	0	2016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	false
ReturnHeader/BusinessOfficerGrp/PersonNm	0	JACKIE HORTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	OFFICER
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2015-03-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	FIRST CIRCUIT CASA
ReturnHeader/Filer/BusinessNameControlTxt	0	FIRS
ReturnHeader/Filer/EIN	0	460462671
ReturnHeader/Filer/PhoneNum	0	6059961212
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	200 E 5TH AVE STE 2
ReturnHeader/Filer/USAddress/CityNm	0	MITCHELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	SD
ReturnHeader/Filer/USAddress/ZIPCd	0	57301
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	CARLON & MILLAR PROF LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	PO BOX 399 201 E 4TH AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	MITCHELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	573010399
ReturnHeader/PreparerPersonGrp/PhoneNum	0	6059966850
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2015-03-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	PATRICK J CARLON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2015-03-09T02:51:04-00:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2014-01-01
ReturnHeader/TaxPeriodEndDt	0	2014-12-31
ReturnHeader/TaxYr	0	2014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $137,369
Liabilities: $3,042
Net assets: $134,327
Revenue: $182,826
Expenses: $148,725
Net income: $34,101

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2023Summary only. Only limited summary data is available for this year.	$5.56	$0.03	$5.53	$5.12	$4.67	$0.45
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.	$5.08	$0.00	$5.08	$4.94	$4.25	$0.69
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.39	$0.00	$4.39	$6.18	$4.36	$1.81
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.67	$0.09	$2.58	$3.60	$3.37	$0.22
2019Summary only. Only limited summary data is available for this year.	$2.36	$0.00	$2.36	$3.49	$3.17	$0.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.05	$0.01	$2.04	$2.86	$2.64	$0.22
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.82	$0.00	$1.82	$2.51	$2.26	$0.25
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.57	$0.00	$1.57	$2.04	$1.90	$0.14
2015Summary only. Only limited summary data is available for this year.	$1.45	$0.02		$1.69	$1.60	$0.09
2014Detailed filing. Detailed filing data is available for this year.	$1.37	$0.03	$1.34	$1.83	$1.49	$0.34
2013Detailed filing. Detailed filing data is available for this year.	$1.00		$1.00	$1.63	$1.42	$0.21
2012Summary only. Only limited summary data is available for this year.	$0.79	$0.00		$1.33	$1.30	$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.76		$0.76	$1.24	$1.25	$0.01