Civic Intelligence

Casa of the Lincoln Trail Inc.

EIN 61-1101749 • 501(c)3 • Bardstown, KY

Pub. 78 Eligible990-N Coverage

Profile

To serve neglected and abused children of nelson county kentucky in the court system

PO Box 726Bardstown, KY 40004

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.07x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.02x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

40th percentile

-2.5%

Higher net margin than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$44,550

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 49.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

33rd percentile

-16%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

5.3%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$68,916

Down $13,566 (-16%) from 2024

Liabilities

Down

$4,679

Down $8,578 (-65%) from 2024

Net Assets

Down

$64,237

Down $4,988 (-7.2%) from 2024

Revenue

Up

$198,477

Up $9,984 (+5.3%) from 2024

Expenses

Down

$203,464

Down $19,571 (-8.8%) from 2024

Net Income

Up

-$4,987

Up $29,555 (+86%) from 2024

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2017: $12,269Liabilities 2017: $2,4092017Assets 2018: $11,764Liabilities 2018: $954Net Assets 2018: $10,8102018Assets 2019: $18,384Liabilities 2019: $1,593Net Assets 2019: $16,7912019Assets 2020: $48,754Liabilities 2020: $5,224Net Assets 2020: $43,5302020Assets 2021: $74,495Liabilities 2021: $5,357Net Assets 2021: $69,1382021Assets 2022: $82,948Liabilities 2022: $5,512Net Assets 2022: $77,4362022Assets 2023: $112,035Liabilities 2023: $7,305Net Assets 2023: $104,7302023Assets 2024: $82,482Liabilities 2024: $13,257Net Assets 2024: $69,2252024Assets 2025: $68,916Liabilities 2025: $4,679Net Assets 2025: $64,2372025

Highlighted filing

2025

Assets$68,916
Liabilities$4,679
Net Assets$64,237

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2017: $64,370Expenses 2017: $65,846Net Income 2017: -$1,4762017Revenue 2018: $71,623Expenses 2018: $69,258Net Income 2018: $2,3652018Revenue 2019: $90,922Expenses 2019: $84,941Net Income 2019: $5,9812019Revenue 2020: $138,713Expenses 2020: $111,974Net Income 2020: $26,7392020Revenue 2021: $148,417Expenses 2021: $122,809Net Income 2021: $25,6082021Revenue 2022: $129,187Expenses 2022: $120,887Net Income 2022: $8,3002022Revenue 2023: $195,288Expenses 2023: $168,353Net Income 2023: $26,9352023Revenue 2024: $188,493Expenses 2024: $223,035Net Income 2024: -$34,5422024Revenue 2025: $198,477Expenses 2025: $203,464Net Income 2025: -$4,9872025

Highlighted filing

2025

Revenue$198,477
Expenses$203,464
Net Income-$4,987

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Dec 12, 2025
Return Version
2024v5.2
Gross Receipts
$215,563
Mission and Program Overview

Mission

To serve neglected and abused children of nelson county kentucky in the court system

To support and promote court-appointed volunteer advocacy for abused and neglected children so they can thrive in safe, permanent homes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$69,225$64,237▼ $4,988
Land, Buildings, and Equipment, Net$44,658$41,385▼ $3,273
Cash and Non-Interest-Bearing Accounts$35,392$27,231▼ $8,161
Prepaid Expenses and Deferred Charges$2,432$300▼ $2,132
Total Assets$82,482$68,916▼ $13,566
Liabilities
Accounts Payable and Accrued Expenses$11,543$4,429▼ $7,114
Deferred Revenue$1,714$250▼ $1,464
Total Liabilities$13,257$4,679▼ $8,578
Net Assets / Fund Balance
Total Net Assets Fund Balance$69,225$64,237▼ $4,988
Total Liabilities and Net Assets / Fund Balance$82,482$68,916▼ $13,566

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$35,072$7,015$42,087
Equipment$6,313$12,613$18,926
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Anita K BroaddusExectutive DirectorFT$57,750$57,750

Board Members and Trustees

NameTitle
Amanda ShanksPresident
Olivia RaleyVice President
Antoinette SeverinDirector
Margie BradfordDirector
Stephen CarneyDirector
Richae LoganSecretary
Therese JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$205,051
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-6,574
All Other Contributions
$103,155
Change in Net Assets
$-4,987
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$165,436
Other Expenses$38,028
Total Fundraising Expense$27,618
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$59,102$22,917$14,474$96,493
Current Officers, Directors, Trustees, and Key Employees$34,419$13,347$8,429$56,195
Fees for Services Accounting$0$16,127$0$16,127
Payroll Taxes$7,808$3,028$1,912$12,748
All Other Expenses$6,472$756$409$7,637
Depreciation Depletion$3,505$1,359$858$5,722
Travel$1,899$736$465$3,100
Insurance$712$276$174$1,162
Conferences and Meetings$409$158$100$667
Office Expenses$370$143$91$604
Advertising$78$0$0$78
Total Functional Expenses$116,367$59,479$27,618$203,464
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$17,086
Fundraising Gross Income$10,512
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Halloween Event$8,944$7,302$3,841$3,461
International Womens Day Event$6,174$3,210$1,438$1,772
Total Events$15,118$10,512$17,086$-6,574
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 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
Filing and Contact Details

Filer

Filer Name
Nelcasa Inc
EIN
61-1101749
Phone
5023316325
Address
PO BOX 726, BARDSTOWN, KY 40004
Doing Business As
Casa of the Lincoln Trail

Signing Officer

Name
Therese Johnson
Title
Board Treasurer
Phone
5023316325
Signed
2025-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Therese Johnson
Formed
1985
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
24

Preparer

Firm
Bak Cpas & Advisors Psc
Address
2411 RING RD STE 100, ELIZABETHTOWN, KY 42701
Preparer
Amanda M King EA
Phone
2707636601
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed by the board treasurer and made available to all officers and directors

Pt VI, Line 12C

The board monitors policy and ensures compliance

Pt VI, Line 15A

The board determines compensation based on market and comparable positions in the area

Pt XI

ROUNDING

Pt VI, Line 19

Documents, policies, and statements are made available upon request

Pt VI, Line 12C

The board and staff review and sign the conflict of interest policy annually

Other

The organization has a current engagement with a firm to conduct an review of the financial statements for the fiscal year ended 7/31/25. At the time the return needed to be completed and filed, the review was not complete.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE BOARD TREASURER AND MADE AVAILABLE TO ALL OFFICERS AND DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MONITORS POLICY AND ENSURES COMPLIANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD DETERMINES COMPENSATION BASED ON MARKET AND COMPARABLE POSITIONS IN THE AREA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS, POLICIES, AND STATEMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD AND STAFF REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAS A CURRENT ENGAGEMENT WITH A FIRM TO CONDUCT AN REVIEW OF THE FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED 7/31/25. AT THE TIME THE RETURN NEEDED TO BE COMPLETED AND FILED, THE REVIEW WAS NOT COMPLETE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other
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