Civic Intelligence

First Judicial District Casa Association

990 • Fiscal year 2017 • EIN 48-1136125

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 15, 2019

100 South 5th StLeavenworth, KS 66048

(913) 651-6440

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.18x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

14th percentile

-23%

Higher net margin than 14% 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

10th percentile

-46%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

19th percentile

-26%

Faster revenue growth than 19% of similar nonprofits.

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

Assets

Down

$48,056

Down $40,787 (-46%) from 2016

Net Assets

Down

$39,402

Down $39,708 (-50%) from 2016

Liabilities

Down

$8,654

Down $1,079 (-11%) from 2016

Revenue

Down

$170,516

Down $59,309 (-26%) from 2016

Expenses

Up

$210,224

Up $2,320 (+1.1%) from 2016

Net Income

Down

-$39,708

Down $61,629 (-281%) 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: $41,850Liabilities 2010: $3,750Net Assets 2010: $38,1002010Assets 2011: $38,310Liabilities 2011: $5,7772011Assets 2012: $36,848Liabilities 2012: $5,929Net Assets 2012: $30,9192012Assets 2013: $34,159Liabilities 2013: $3,904Net Assets 2013: $30,2552013Assets 2014: $39,444Liabilities 2014: $3,399Net Assets 2014: $36,0452014Assets 2015: $63,541Liabilities 2015: $6,352Net Assets 2015: $57,1892015Assets 2016: $88,843Liabilities 2016: $9,733Net Assets 2016: $79,1102016Assets 2017: $48,056Liabilities 2017: $8,654Net Assets 2017: $39,4022017Assets 2018: $125,380Liabilities 2018: $18,803Net Assets 2018: $106,5772018Assets 2019: $163,007Liabilities 2019: $35,917Net Assets 2019: $127,0902019Assets 2020: $307,403Liabilities 2020: $79,003Net Assets 2020: $228,4002020Assets 2021: $315,731Liabilities 2021: $24,105Net Assets 2021: $291,6262021Assets 2022: $424,195Liabilities 2022: $35,918Net Assets 2022: $388,2772022Assets 2023: $495,685Liabilities 2023: $287,958Net Assets 2023: $207,7272023

Highlighted filing

2017

Assets$48,056
Liabilities$8,654
Net Assets$39,402

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $168,972Expenses 2010: $166,433Net Income 2010: $2,5392010Revenue 2011: $167,343Expenses 2011: $171,058Net Income 2011: -$3,7152011Revenue 2012: $170,011Expenses 2012: $170,014Net Income 2012: -$32012Expenses 2013: $181,2982013Revenue 2014: $189,123Expenses 2014: $183,333Net Income 2014: $5,7902014Revenue 2015: $216,035Expenses 2015: $194,716Net Income 2015: $21,3192015Revenue 2016: $229,825Expenses 2016: $207,904Net Income 2016: $21,9212016Revenue 2017: $170,516Expenses 2017: $210,224Net Income 2017: -$39,7082017Revenue 2018: $400,912Expenses 2018: $332,331Net Income 2018: $68,5812018Revenue 2019: $400,055Expenses 2019: $379,542Net Income 2019: $20,5132019Revenue 2020: $595,546Expenses 2020: $482,178Net Income 2020: $113,3682020Revenue 2021: $690,380Expenses 2021: $627,154Net Income 2021: $63,2262021Revenue 2022: $738,615Expenses 2022: $641,964Net Income 2022: $96,6512022Revenue 2023: $607,844Expenses 2023: $711,665Net Income 2023: -$103,8212023

Highlighted filing

2017

Revenue$170,516
Expenses$210,224
Net Income-$39,708
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 15, 2019
Return Version
2016v3.1
Gross Receipts
$176,693
Mission and Program Overview

Mission

The mission of the first judicial district casa association is to protect children today for stronger families tomorrow by providing trained, court appointed volunteers to advocate for the best interests of children and youth.

The mission of the first judicial district casa association is to advocate in the best interest of the children and youth who are involved in the court system and assigned by the court for advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$32,525$29,370▼ $3,155
Cash and Non-Interest-Bearing Accounts-$14,866-
Land, Buildings, and Equipment, Net$4,194$3,740▼ $454
Savings and Temporary Cash Investments$52,124$80▼ $52,044
Total Assets$88,843$48,056▼ $40,787
Liabilities
Accounts Payable and Accrued Expenses$9,733$8,654▼ $1,079
Total Liabilities$9,733$8,654▼ $1,079
Net Assets / Fund Balance
Unrestricted Net Assets$79,110$39,402▼ $39,708
Total Net Assets Fund Balance$79,110$39,402▼ $39,708
Total Liabilities and Net Assets / Fund Balance$88,843$48,056▼ $40,787

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,740$8,924$12,664
Compensation and Service Providers

Board Members and Trustees

NameTitle
Holly PittmanPresident
Anne LourentzosDirector
Michael WhitecottonDirector
Stephen MeyerDirector
Vicky KaazDirector
Ernest PetiteSecretary
Clyde DopheideTreasurer
Heather GreenVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$125,517
Program Service Revenue
$10,782
Investment Income
$3
Other Revenue
$34,214
All Other Contributions
$15,418
Change in Net Assets
$-39,708

Audited Revenue Reconciliation

Revenue per Audited Statements
$170,516
Total Revenue per Audited Statements
$170,516
Total Revenue per Form 990
$170,516
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$149,934
Other Expenses$60,290
Total Fundraising Expense$3,121
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$104,434$32,026$2,785$139,245
Occupancy$18,238$2,026-$20,264
Payroll Taxes$8,017$2,458$214$10,689
Fees for Services Accounting-$6,775-$6,775
Travel$2,964$2,965-$5,929
Conferences and Meetings$5,113--$5,113
Office Expenses$3,329$911$79$4,319
Insurance$1,593$489$43$2,125
All Other Expenses$1,754--$1,754
Other Expenses$1,148--$1,148
Depreciation Depletion$555$539-$1,094
Advertising$629$269-$898
Total Functional Expenses$158,645$48,458$3,121$210,224

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$210,224
Total Expenses per Audited Statements$210,224
Total Expenses per Form 990$210,224
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$40,391
Fundraising Direct Expenses$6,177
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Eve$40,391$40,391$6,177$34,214
Total Events$40,391$40,391$6,177$34,214
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization is governed by a board of directors who are voting members.

Form 990, Page 6, Part VI, Line 7A

The board is composed of elected individuals.

Form 990, Page 6, Part VI, Line 7B

All major decisions concerning the operations of the organization must be approved by the board.

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed by all board members at a regular board meeting.

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

Conflict of interest policy is reviewed annually.

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

The board of directors reviews compensation every year and evaluates performance of the executive director.

Form 990, Page 6, Part VI, Line 19

Governing documents are available for viewing at organizational office.

Filing and Contact Details

Filer

Filer Name
First Judicial District
EIN
48-1136125
Phone
9136516440
Address
100 SOUTH 5TH ST, LEAVENWORTH, KS 66048

Signing Officer

Name
Kelly Meyer
Title
Executive Director
Phone
9136516440
Signed
2019-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Meyer
Formed
1993
Legal Domicile
Ks
Voting Board Members
10
Independent Board Members
10
Employees
7
Volunteers
85

Preparer

Firm
Kramer & Associates Cpas LLC
Address
2050 SPRUCE ST, LEAVENWORTH, KS 66048
Preparer
Joseph J Wood CPA
Phone
9136801690
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Casa volunteers meet with the children, families, and all other parties who may provide information about the child. The information is put into a court report and presented to the judge to assist him in making a dicision regarding the child's life.

Raw XML Appendix394 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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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt049361
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt044968
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt046097
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0249791
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.74830
IRS990ScheduleA/PublicSupportPY170Pct00.78380
IRS990ScheduleA/PublicSupportTotal170Amt0742667
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0125517
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0171683
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0166674
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0144155
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0134638
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0742667
IRS990ScheduleA/TotalSupportAmt0992461
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03740
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08924
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt012664
IRS990ScheduleD/ExpensesSubtotalAmt0210224
IRS990ScheduleD/RevenueSubtotalAmt0170516
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03740
IRS990ScheduleD/TotalExpensesPerForm990Amt0210224
IRS990ScheduleD/TotalRevenuePerForm990Amt0170516
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0170516
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06177
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING EVE
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt040391
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt040391
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040391
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt034214
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06177
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06177
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CASA VOLUNTEERS MEET WITH THE CHILDREN, FAMILIES, AND ALL OTHER PARTIES WHO MAY PROVIDE INFORMATION ABOUT THE CHILD. THE INFORMATION IS PUT INTO A COURT REPORT AND PRESENTED TO THE JUDGE TO ASSIST HIM IN MAKING A DICISION REGARDING THE CHILD'S LIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS GOVERNED BY A BOARD OF DIRECTORS WHO ARE VOTING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD IS COMPOSED OF ELECTED INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MAJOR DECISIONS CONCERNING THE OPERATIONS OF THE ORGANIZATION MUST BE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS REVIEWED BY ALL BOARD MEMBERS AT A REGULAR BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS REVIEWS COMPENSATION EVERY YEAR AND EVALUATES PERFORMANCE OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS ARE AVAILABLE FOR VIEWING AT ORGANIZATIONAL OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt088843
IRS990/TotalAssetsEOYAmt048056
IRS990/TotalAssetsGrp/BOYAmt088843
IRS990/TotalAssetsGrp/EOYAmt048056
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0125517
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03121
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048458
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0158645
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210224
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09733
IRS990/TotalLiabilitiesEOYAmt08654
IRS990/TotalLiabilitiesGrp/BOYAmt09733
IRS990/TotalLiabilitiesGrp/EOYAmt08654
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt079110
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt039402
IRS990/TotalProgramServiceExpensesAmt0158645
IRS990/TotalProgramServiceRevenueAmt010782
IRS990/TotalRevenueGrp/ExclusionAmt044999
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0170516
IRS990/TotalVolunteersCnt085
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt088843
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt048056
IRS990/TravelGrp/ManagementAndGeneralAmt02965
IRS990/TravelGrp/ProgramServicesAmt02964
IRS990/TravelGrp/TotalAmt05929
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt079110
IRS990/UnrestrictedNetAssetsGrp/EOYAmt039402
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt016361 GILMAN RD
IRS990/USAddress/CityNm0LEAVENWORTH
IRS990/USAddress/StateAbbreviationCd0KS
IRS990/USAddress/ZIPCd066048
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.KANSASCASA.ORG/DISTRICT1
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KELLY MEYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09136516440
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST JUDICIAL DISTRICT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CASA ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0481136125
ReturnHeader/Filer/PhoneNum09136516440
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 SOUTH 5TH ST
ReturnHeader/Filer/USAddress/CityNm0LEAVENWORTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd066048
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId064DCCD30C68CC6ADCBB8688055F4E30374BEAA69
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D8F838674E95D6ED750F56022E8FADEC5D33EC95
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260418335
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KRAMER & ASSOCIATES CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02050 SPRUCE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEAVENWORTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd066048
ReturnHeader/PreparerPersonGrp/PhoneNum09136801690
ReturnHeader/PreparerPersonGrp/PreparationDt02019-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH J WOOD CPA
ReturnHeader/ReturnTs02019-02-15T12:17:19-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$4.96$2.88$2.08$6.08$7.12$1.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.24$0.36$3.88$7.39$6.42$0.97
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.16$0.24$2.92$6.90$6.27$0.63
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$0.79$2.28$5.96$4.82$1.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.36$1.27$4.00$3.80$0.21
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.19$1.07$4.01$3.32$0.69
2017Detailed filing. Detailed filing data is available for this year.$0.48$0.09$0.39$1.71$2.10$0.40
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.10$0.79$2.30$2.08$0.22
2015Detailed filing. Detailed filing data is available for this year.$0.64$0.06$0.57$2.16$1.95$0.21
2014Summary only. Only limited summary data is available for this year.$0.39$0.03$0.36$1.89$1.83$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.04$0.30$1.81
2012Summary only. Only limited summary data is available for this year.$0.37$0.06$0.31$1.70$1.70$0.00
2011Summary only. Only limited summary data is available for this year.$0.38$0.06$1.67$1.71$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.04$0.38$1.69$1.66$0.03