Civic Intelligence

Child Advocate Network Inc.

990 • Fiscal year 2021 • EIN 58-2048111

Oct 01, 2020 to Sep 30, 2021 • Filed on Jul 27, 2022

PO Box 768Avondale Estates, GA 30002

(404) 378-0038

Siviq Scores

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

Liabilities / Assets

78th percentile

0.27x

Higher debt load relative to assets than 78% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

73rd percentile

0.19x

Higher debt load relative to revenue than 73% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

18th percentile

-9.0%

Higher net margin than 18% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$134,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 22.9% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

82nd percentile

47%

Faster asset growth than 82% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

20th percentile

-13%

Faster revenue growth than 20% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$410,324

Up $130,653 (+47%) from 2020

Net Assets

Up

$301,005

Up $130,653 (+77%) from 2020

Liabilities

Flat

$109,319

Flat from 2020

Revenue

Down

$585,859

Down $90,529 (-13%) from 2020

Expenses

Down

$638,872

Down $41,992 (-6.2%) from 2020

Net Income

Down

-$53,013

Down $48,537 (-1084%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $25,513Liabilities 2011: $0Net Assets 2011: $25,5132011Assets 2012: $28,700Liabilities 2012: $0Net Assets 2012: $28,7002012Assets 2013: $25,981Liabilities 2013: $0Net Assets 2013: $25,9812013Assets 2014: $47,994Liabilities 2014: $0Net Assets 2014: $47,9942014Assets 2015: $19,402Liabilities 2015: $0Net Assets 2015: $19,4022015Assets 2016: $27,764Liabilities 2016: $0Net Assets 2016: $27,7642016Assets 2017: $66,076Liabilities 2017: $0Net Assets 2017: $66,0762017Assets 2018: $163,151Liabilities 2018: $0Net Assets 2018: $163,1512018Assets 2019: $177,804Liabilities 2019: $0Net Assets 2019: $177,8042019Assets 2020: $279,671Liabilities 2020: $109,319Net Assets 2020: $170,3522020Assets 2021: $410,324Liabilities 2021: $109,319Net Assets 2021: $301,0052021Assets 2022: $330,573Liabilities 2022: $0Net Assets 2022: $330,5732022Assets 2023: $241,014Liabilities 2023: $0Net Assets 2023: $241,0142023

Highlighted filing

2021

Assets$410,324
Liabilities$109,319
Net Assets$301,005

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $237,936Expenses 2011: $225,235Net Income 2011: $12,7012011Revenue 2012: $243,691Expenses 2012: $240,504Net Income 2012: $3,1872012Revenue 2013: $295,907Expenses 2013: $303,056Net Income 2013: -$7,1492013Revenue 2014: $348,610Expenses 2014: $307,199Net Income 2014: $41,4112014Revenue 2015: $264,559Expenses 2015: $297,198Net Income 2015: -$32,6392015Revenue 2016: $387,517Expenses 2016: $364,623Net Income 2016: $22,8942016Revenue 2017: $499,818Expenses 2017: $479,038Net Income 2017: $20,7802017Revenue 2018: $558,723Expenses 2018: $579,779Net Income 2018: -$21,0562018Revenue 2019: $691,503Expenses 2019: $591,092Net Income 2019: $100,4112019Revenue 2020: $676,388Expenses 2020: $680,864Net Income 2020: -$4,4762020Revenue 2021: $585,859Expenses 2021: $638,872Net Income 2021: -$53,0132021Revenue 2022: $594,232Expenses 2022: $679,037Net Income 2022: -$84,8052022Revenue 2023: $653,536Expenses 2023: $664,031Net Income 2023: -$10,4952023

Highlighted filing

2021

Revenue$585,859
Expenses$638,872
Net Income-$53,013
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Jul 27, 2022
Return Version
2020v4.0
Gross Receipts
$585,859
Mission and Program Overview

Mission

The mission of DeKalb County Court Appointed Special Advocates is to recruit, screen, train and supervise court-appointed volunteers who advocate for the best interests of abused and neglected children under the protection of the DeKalb County Juvenile Court System. It is designed to give abused and neglected children a powerful voice via individualized advocacy throughout the court process and utilizes community, well-trained and supervised volunteers to continually protect the best interests of children in care.

The mission of DeKalb County Court Appointed Special Advocates (CASA) is to recruit, screen, train and supervise court-appointed volunteers who advocate for the best interests of abused and neglected children under the protection of the DeKalb County Juvenile Court System. It is designed to give abused and neglected children a powerful voice via individualized advocacy throughout the court process and utilizes community, concerned, well-trained and supervised volunteers to continually protect the best interests of children in care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$230,831$336,314▲ $105,483
Accounts Receivable$48,840$74,010▲ $25,170
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$279,671$410,324▲ $130,653
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$109,319$0▼ $109,319
Unsecured Notes Loans Payable$0$109,319▲ $109,319
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$109,319$109,319→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$170,352$301,005▲ $130,653
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$170,352$301,005▲ $130,653
Total Liabilities and Net Assets / Fund Balance$279,671$410,324▲ $130,653
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda BanksExecutive DirectorFT$67,000$67,000$134,000

Board Members and Trustees

NameTitle
Alecea QuintyneBoard Chair
Shondeana Crews MorrisPrevious Board Chair
Norman PittsVice Board Chair
Freda HammondsBoard Member
Lauren WickerBoard Member
Ketiwe ZippererBoard Secretary
Ralph HendricksBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$585,859
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$15,822
Change in Net Assets
$-53,013

Audited Revenue Reconciliation

Revenue per Audited Statements
$585,859
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$372,654
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$958,513
Total Revenue per Form 990
$585,859
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$512,116
Other Expenses$126,756
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$470,935$0$0$470,935
Insurance$58,026$0$0$58,026
Payroll Taxes$41,181$0$0$41,181
Information Technology$28,057$0$0$28,057
Office Expenses$21,908$0$0$21,908
Other Expenses$8,985$0$0$8,985
Travel$4,694$0$0$4,694
Fees for Services Accounting$4,268$0$0$4,268
Total Functional Expenses$638,872$0$0$638,872

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$948,937
Expenses per Audited Statements$638,872
Total Expenses per Form 990$638,872
Expenses Not Reported on Form 990$310,065
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
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, Part VI, Section B, Line 11B

All forms are available for public inspection duing the regular work days at the administrative offices of the child advocate network, inc. However, due to the pandemic, it is best to call first for an appointment at 404-378-0038.

Form 990, Part VI, Section C, Line 19

All organization's policies are available for public inspection duing the regular work days at the administrative offices of the child advocate network, inc. However, due to the pandemic, it is best to call first for an appointment at 404-378-0038.

Filing and Contact Details

Filer

Filer Name
Child Advocate Network Inc
EIN
58-2048111
Phone
4043780038
Address
PO Box 768, Avondale Estates, GA 30002

Signing Officer

Name
Linda Banks
Title
Executive Director
Phone
4043780038
Signed
2022-07-27

Organization Details

Formed
1990
Legal Domicile
Ga
Voting Board Members
8
Independent Board Members
7
Employees
11
Volunteers
168
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

The organization was awarded a payroll protection loan in this amount.

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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0The mission of DeKalb County Court Appointed Special Advocates is to recruit, screen, train and supervise court-appointed volunteers who advocate for the best interests of abused and neglected children under the protection of the DeKalb County Juvenile Court System. It is designed to give abused and neglected children a powerful voice via individualized advocacy throughout the court process and utilizes community, well-trained and supervised volunteers to continually protect the best interests of children in care.
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IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
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