Civic Intelligence

Georgia Court Appointed Special

EIN 58-1793382 • 501(c)3 • Atlanta, GA

Profile

develops and supports court-sanctioned, community-based affiliate programs that provide trained and supervised volunteers to advocate for the best interests of abused and neglected children involved in juvenile court dependency proceedings.

75 Marietta St NW 600Atlanta, GA 30303

www.gacasa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.56x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.20x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

26th percentile

-4.8%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$153,734

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

16th percentile

-6.9%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

11%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$2,082,288

Down $154,032 (-6.9%) from 2023

Liabilities

Up

$1,173,707

Up $129,610 (+12%) from 2023

Net Assets

Down

$908,581

Down $283,642 (-24%) from 2023

Operations
Liabilities / Revenue55th percentileNet Margin26th percentile

Revenue

Up

$5,954,988

Up $566,071 (+11%) from 2023

Expenses

Up

$6,238,630

Up $848,777 (+16%) from 2023

Net Income

Down

-$283,642

Down $282,706 (-30204%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $1,677,650Liabilities 2011: $480,459Net Assets 2011: $1,197,1912011Assets 2012: $1,371,953Liabilities 2012: $413,951Net Assets 2012: $958,0022012Assets 2013: $1,206,212Liabilities 2013: $397,079Net Assets 2013: $809,1332013Assets 2014: $1,207,702Liabilities 2014: $383,677Net Assets 2014: $824,0252014Assets 2015: $1,307,994Liabilities 2015: $496,201Net Assets 2015: $811,7932015Assets 2016: $1,426,109Liabilities 2016: $582,203Net Assets 2016: $843,9062016Assets 2017: $1,756,278Liabilities 2017: $739,323Net Assets 2017: $1,016,9552017Assets 2018: $1,857,261Liabilities 2018: $873,704Net Assets 2018: $983,5572018Assets 2019: $1,700,238Liabilities 2019: $812,131Net Assets 2019: $888,1072019Assets 2020: $2,007,619Liabilities 2020: $991,132Net Assets 2020: $1,016,4872020Assets 2021: $2,117,939Liabilities 2021: $906,559Net Assets 2021: $1,211,3802021Assets 2022: $2,088,213Liabilities 2022: $895,054Net Assets 2022: $1,193,1592022Assets 2023: $2,236,320Liabilities 2023: $1,044,097Net Assets 2023: $1,192,2232023Assets 2024: $2,082,288Liabilities 2024: $1,173,707Net Assets 2024: $908,5812024

Highlighted filing

2024

Assets$2,082,288
Liabilities$1,173,707
Net Assets$908,581
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,564,682Expenses 2011: $2,730,801Net Income 2011: -$166,1192011Revenue 2012: $2,395,765Expenses 2012: $2,634,954Net Income 2012: -$239,1892012Revenue 2013: $2,463,268Expenses 2013: $2,612,137Net Income 2013: -$148,8692013Revenue 2014: $2,620,784Expenses 2014: $2,605,892Net Income 2014: $14,8922014Revenue 2015: $2,982,158Expenses 2015: $2,994,390Net Income 2015: -$12,2322015Revenue 2016: $3,276,774Expenses 2016: $3,244,661Net Income 2016: $32,1132016Revenue 2017: $4,157,204Expenses 2017: $3,984,155Net Income 2017: $173,0492017Revenue 2018: $4,239,134Expenses 2018: $4,272,532Net Income 2018: -$33,3982018Revenue 2019: $4,379,914Expenses 2019: $4,475,364Net Income 2019: -$95,4502019Revenue 2020: $4,960,377Expenses 2020: $4,831,997Net Income 2020: $128,3802020Revenue 2021: $4,903,922Expenses 2021: $4,780,692Net Income 2021: $123,2302021Revenue 2022: $4,925,447Expenses 2022: $4,943,668Net Income 2022: -$18,2212022Revenue 2023: $5,388,917Expenses 2023: $5,389,853Net Income 2023: -$9362023Revenue 2024: $5,954,988Expenses 2024: $6,238,630Net Income 2024: -$283,6422024

Highlighted filing

2024

Revenue$5,954,988
Expenses$6,238,630
Net Income-$283,642
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,082,288
Liabilities
$1,173,707
Net assets
$908,581
Revenue
$5,954,988
Expenses
$6,238,630
Net income
-$283,642
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.08$1.17$0.91$5.95$6.24$0.28
2023Detailed filing. Detailed filing data is available for this year.$2.24$1.04$1.19$5.39$5.39$0.00
2022Detailed filing. Detailed filing data is available for this year.$2.09$0.90$1.19$4.93$4.94$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.12$0.91$1.21$4.90$4.78$0.12
2020Detailed filing. Detailed filing data is available for this year.$2.01$0.99$1.02$4.96$4.83$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.70$0.81$0.89$4.38$4.48$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.86$0.87$0.98$4.24$4.27$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.76$0.74$1.02$4.16$3.98$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.43$0.58$0.84$3.28$3.24$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.31$0.50$0.81$2.98$2.99$0.01
2014Summary only. Only limited summary data is available for this year.$1.21$0.38$0.82$2.62$2.61$0.01
2013Summary only. Only limited summary data is available for this year.$1.21$0.40$0.81$2.46$2.61$0.15
2012Summary only. Only limited summary data is available for this year.$1.37$0.41$0.96$2.40$2.63$0.24
2011Summary only. Only limited summary data is available for this year.$1.68$0.48$1.20$2.56$2.73$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$5,980,264
Mission and Program Overview

Mission

Georgia Court Appointed Special Advocates, Inc. develops and supports court-sanctioned, community-based affiliate programs that provide trained and supervised volunteers to advocate for the best interests of abused and neglected children involved in juvenile court dependency proceedings.

develops and supports court-sanctioned, community-based affiliate programs that provide trained and supervised volunteers to advocate for the best interests of abused and neglected children involved in juvenile court dependency proceedings.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,335,061$1,152,236▼ $182,825
Pledges and Grants Receivable$751,604$875,132▲ $123,528
Intangible Assets$47,802$0▼ $47,802
Land, Buildings, and Equipment, Net$70,927$26,471▼ $44,456
Prepaid Expenses and Deferred Charges$25,988$23,511▼ $2,477
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$2,236,320$2,082,288▼ $154,032
Other Assets Total$4,938$4,938→ $0
Liabilities
Accounts Payable and Accrued Expenses$977,394$1,159,982▲ $182,588
Other Liabilities$54,041--
Deferred Revenue$12,662$13,725▲ $1,063
Total Liabilities$1,044,097$1,173,707▲ $129,610
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,190,884$906,575▼ $284,309
Net Assets With Donor Restrictions$1,339$2,006▲ $667
Total Net Assets Fund Balance$1,192,223$908,581▼ $283,642
Total Liabilities and Net Assets / Fund Balance$2,236,320$2,082,288▼ $154,032

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$20,092$100,465$120,557
Equipment$6,379$78,463$84,842
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer KingExecutive DirectorFT$142,785$10,949$153,734

Board Members and Trustees

NameTitle
Lauren HyattChairman
Kim HarringtonVice Chair
Anne Barnes JudgeDirector
Becky WallisDirector
Bill HolbertDirector
Carlene RedmondDirector
Chelsea DewatersDirector
Danielle WilkesDirector
Debbie CarasDirector
Don MillerDirector
Elena ChangDirector
Ericka McclamDirector
Heather SteenDirector
Jane Hale HopkinsDirector
Jeff SprinkleDirector
Jessica MerrimanDirector
Julia NeighborsDirector
Katherine HerndonDirector
Kip LynchDirector
Lindsay DycusDirector
Louise MooreDirector
Mandira MehraDirector
Marie HannonDirector
Marvin VaughnDirector
Rod WalkerDirector
Sandy DayDirector
Susanna PattersonDirector
Wendy CobbDirector
Wendy PoisonDirector
Dianne ScoggingsSecretary
Daniel HathawayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,823,969
Program Service Revenue
$59,743
Investment Income
$1,484
Other Revenue
$69,792
All Other Contributions
$917,388
Change in Net Assets
$-283,642

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,954,988
Total Revenue per Audited Statements
$5,954,988
Total Revenue per Form 990
$5,954,988
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,091,496
Salaries, Compensation, and Employee Benefits$1,144,667
Other Expenses$1,002,467
Total Fundraising Expense$124,871
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$4,091,496--$4,091,496
Other Salaries and Wages$659,409$116,593$58,305$834,307
Conferences and Meetings$137,522$13,079$7,168$157,769
Current Officers, Directors, Trustees, and Key Employees$103,119$7,366$36,828$147,313
Other Employee Benefits$73,806$7,359$5,805$86,970
Payroll Taxes$57,818$12,077$6,182$76,077
Travel$70,553$2,010$79$72,642
Occupancy$55,112$10,028$3,890$69,030
Office Expenses$25,342$21,863$3,888$51,093
Depreciation Depletion$28,895$19,128-$48,023
Fees for Services Other$100$44,260-$44,360
Other Expenses$36,000$64-$36,000
Information Technology$15,884$10,174$832$26,890
Insurance$12,228$2,887$1,868$16,983
All Other Expenses$8,564$1,216$26$9,806
Total Functional Expenses$5,845,655$268,104$124,871$6,238,630

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,238,630
Total Expenses per Audited Statements$6,238,630
Total Expenses per Form 990$6,238,630
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Child Advoc NetworkAvondale Estate, GA-Advocates for Abused Children$366,250
Atlanta CasaAtlanta, GA-Advocates for Abused Children$316,250
Action PactWaycross, GA-Advocates for Abused Children$180,650
Gwinnett Co Bd of CommLawrenceville, GA-Advocates for Abused Children$167,430
Child Enrichment IncAugusta, GA-Advocates for Abused Children$152,987
Juvenile Court of CobbcasaMarietta, GA-Advocates for Abused Children$148,215
Chattahoochee CasaColumbus, GA-Advocates for Abused Children$123,426
Casa GlynnBrunswick, GA-Advocates for Abused Children$119,000
Sowega CasaAmericus, GA-Advocates for Abused Children$116,457
Lookout Mountain CasaTrenton, GA-Advocates for Abused Children$107,628
Tlc CasaDublin, GA-Advocates for Abused Children$100,991
Advocates for Bartows ChildrCartersville, GA-Advocates for Abused Children$94,859
Northeast Ga CasaToccoa, GA-Advocates for Abused Children$92,311
Savannah Chatham CasaSavannah, GA-Advocates for Abused Children$88,918
Halldawson CasaGainesville, GA-Advocates for Abused Children$80,897
The Childrens HavenCanton, GA-Advocates for Abused Children$80,371
Coweta CasaNewnan, GA-Advocates for Abused Children$71,503
Casa of Southwest GaBainbridge, GA-Advocates for Abused Children$70,211
Casa of PauldingDallas, GA-Advocates for Abused Children$69,273
Casa of PolkharalsonCedartown, GA-Advocates for Abused Children$68,800
Never Lost IncThomasville, GA-Advocates for Abused Children$68,767
Dougherty CasaAlbany, GA-Advocates for Abused Children$66,998
Athens-oconee CasaAthens, GA-Advocates for Abused Children$66,826
Pickens Co GovernmentJasper, GA-Advocates for Abused Children$66,782
Casa of Forsyth CoCumming, GA-Advocates for Abused Children$66,333
Casa of Troup & Heard CoLaGrange, GA-Advocates for Abused Children$66,230
Enotah CasaDahlonega, GA-Advocates for Abused Children$66,011
Ocmulgee CasaMilledgeville, GA-Advocates for Abused Children$65,504
Carroll Co CasaCarrollton, GA-Advocates for Abused Children$62,561
Piedmont CasaJefferson, GA-Advocates for Abused Children$61,761
Atlantic Area CasaHinesville, GA-Advocates for Abused Children$60,980
Rockdale CasaConyers, GA-Advocates for Abused Children$59,734
Central Ga CasaMacon, GA-Advocates for Abused Children$57,764
Family Support CouncilDalton, GA-Advocates for Abused Children$56,982
Alcovy CasaCovington, GA-Advocates for Abused Children$56,255
Clayton Co Bd of CommJonesboro, GA-Advocates for Abused Children$56,038
Childrens Voice CasaDouglasville, GA-Advocates for Abused Children$55,110
Coastal Plain CasaTifton, GA-Advocates for Abused Children$54,587
AdvokidsGriffin, GA-Advocates for Abused Children$53,887
Casa of Ogeechee Judicial CtStatesboro, GA-Advocates for Abused Children$52,050
Floyd Co CasaRome, GA-Advocates for Abused Children$49,184
Towaliga Accountability CourtBarnesville, GA-Advocates for Abused Children$47,614
Berrien Co CollaborativeNashville, GA-Advocates for Abused Children$46,565
Casa of HoustonWarner Robins, GA-Advocates for Abused Children$43,851
Lowndes CasaValdosta, GA-Advocates for Abused Children$34,195
Henry CasaMcdonough, GA-Advocates for Abused Children$32,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$95,068
Fundraising Direct Expenses$25,276
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fashion Show$95,068$95,068$25,276$69,792
Total Events$95,068$95,068$25,276$69,792
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
Yes
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 B, Line 11B

“The organization sends a copy of the form 990 to the executive committee for review as well as it sends a copy of the final 990 to the entire board of directors prior to filing.”

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

“Ga casa expects and requires its employees and board members to avoid any business, employment, or financial relationship, transaction or event which may be viewed as a conflict of interest. If any such relationship exists, it must be disclosed and approved by the organization.”

Form 990, Part VI, Section B, Line 15B

“The organization reviews each staff member's salary annually. It then compares their salary and experience to current compensation rates in the nonprofit industry as well as reviews the employee's job performance. Based on these criteria, the organization will then set the salary.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Georgia Court Appointed Special
EIN
58-1793382
Phone
4048742888
Address
75 MARIETTA ST NW 600, ATLANTA, GA 30303

Signing Officer

Name
Jennifer King
Title
Executive Director
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer King
Formed
1988
Legal Domicile
Ga
Voting Board Members
31
Independent Board Members
31
Employees
12
Volunteers
2,532

Preparer

Firm
Blad & Hezlep LLC
Address
1832 Independence Sq, Atlanta, GA 30338
Preparer
Adam Hezlep
Phone
7705127600
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization recognizes 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 the taxing authority, based on the technical merits of the position. As of June 30, 2024 and 2023, there are no known items which would result in a material accrual related to where the Organization has federal or state attributable tax positions. Generally, taxing authorities have until the later of three years from the filing date or due date of the filing to examine a return.”

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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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