Civic Intelligence

Casa El Dorado

990 • Fiscal year 2020 • EIN 68-0299245

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 03, 2020

347 Main StreetPlacerville, CA 95667

(530) 622-9882

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.43x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

86th percentile

0.62x

Higher debt load relative to revenue than 86% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

58th percentile

11%

Higher net margin than 58% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

78th percentile

$72,843

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

90th percentile

99%

Faster asset growth than 90% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

47th percentile

-2.5%

Faster revenue growth than 47% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$957,732

Up $477,197 (+99%) from 2019

Net Assets

Up

$542,595

Up $72,562 (+15%) from 2019

Liabilities

Up

$415,137

Up $404,635 (+3853%) from 2019

Revenue

Down

$674,658

Down $16,974 (-2.5%) from 2019

Expenses

Up

$602,096

Up $51,753 (+9.4%) from 2019

Net Income

Down

$72,562

Down $68,727 (-49%) from 2019

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $482,161Liabilities 2011: $11,202Net Assets 2011: $470,9592011Assets 2012: $536,746Liabilities 2012: $26,264Net Assets 2012: $510,4822012Assets 2013: $489,819Liabilities 2013: $23,333Net Assets 2013: $466,4862013Assets 2014: $472,720Liabilities 2014: $32,380Net Assets 2014: $440,3402014Assets 2015: $456,003Liabilities 2015: $13,597Net Assets 2015: $442,4062015Assets 2016: $479,001Liabilities 2016: $17,335Net Assets 2016: $461,6662016Assets 2017: $474,116Liabilities 2017: $21,803Net Assets 2017: $452,3132017Assets 2018: $335,630Liabilities 2018: $6,886Net Assets 2018: $328,7442018Assets 2019: $480,535Liabilities 2019: $10,502Net Assets 2019: $470,0332019Assets 2020: $957,732Liabilities 2020: $415,137Net Assets 2020: $542,5952020Assets 2021: $1,115,423Liabilities 2021: $317,461Net Assets 2021: $797,9622021Assets 2022: $827,847Liabilities 2022: $34,601Net Assets 2022: $793,2462022Assets 2023: $1,264,704Liabilities 2023: $61,768Net Assets 2023: $1,202,9362023Assets 2024: $1,558,652Liabilities 2024: $46,702Net Assets 2024: $1,511,9502024

Highlighted filing

2020

Assets$957,732
Liabilities$415,137
Net Assets$542,595

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $453,355Expenses 2011: $438,066Net Income 2011: $15,2892011Revenue 2012: $513,578Expenses 2012: $470,869Net Income 2012: $42,7092012Revenue 2013: $432,449Expenses 2013: $487,761Net Income 2013: -$55,3122013Revenue 2014: $423,286Expenses 2014: $471,901Net Income 2014: -$48,6152014Revenue 2015: $479,360Expenses 2015: $477,294Net Income 2015: $2,0662015Revenue 2016: $551,338Expenses 2016: $515,667Net Income 2016: $35,6712016Revenue 2017: $578,741Expenses 2017: $661,399Net Income 2017: -$82,6582017Revenue 2018: $564,733Expenses 2018: $667,809Net Income 2018: -$103,0762018Revenue 2019: $691,632Expenses 2019: $550,343Net Income 2019: $141,2892019Revenue 2020: $674,658Expenses 2020: $602,096Net Income 2020: $72,5622020Revenue 2021: $899,347Expenses 2021: $643,980Net Income 2021: $255,3672021Revenue 2022: $650,677Expenses 2022: $655,393Net Income 2022: -$4,7162022Revenue 2023: $1,108,029Expenses 2023: $698,339Net Income 2023: $409,6902023Revenue 2024: $1,155,437Expenses 2024: $846,423Net Income 2024: $309,0142024

Highlighted filing

2020

Revenue$674,658
Expenses$602,096
Net Income$72,562
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 3, 2020
Return Version
2019v5.0
Gross Receipts
$766,405
Mission and Program Overview

Mission

A passionate and powerful voice, CASA El Dorado's trained and court-appointed volunteers advocate on behalf of abused children and at-risk youth. Together with our community's involvement and generous support, we will positively impact the lives of our children.

CASA (Court Appointed Special Advocates)El Dorado provides advocacy services to abused and neglected children in the Child Welfare System in El Dorado County, California.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$507$407,075▲ $406,568
Investments in Publicly Traded Securities$323,824$322,751▼ $1,073
Cash and Non-Interest-Bearing Accounts$111,883$155,145▲ $43,262
Accounts Receivable$39,919$72,051▲ $32,132
Prepaid Expenses and Deferred Charges$2,983$0▼ $2,983
Land, Buildings, and Equipment, Net$1,419$710▼ $709
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$480,535$957,732▲ $477,197
Other Assets Total-$0-
Liabilities
Other Liabilities-$405,300-
Accounts Payable and Accrued Expenses$10,502$9,837▼ $665
Total Liabilities$10,502$415,137▲ $404,635
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$469,926$540,399▲ $70,473
Net Assets With Donor Restrictions$107$2,196▲ $2,089
Total Net Assets Fund Balance$470,033$542,595▲ $72,562
Total Liabilities and Net Assets / Fund Balance$480,535$957,732▲ $477,197

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$710$4,259$4,969
Equipment-$3,166$3,166
Other Land Buildings-$645$645
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathryn MathewsExecutive DirectorFT$72,843$72,843
Revenue and Support

Revenue Composition

Contributions and Grants
$600,013
Program Service Revenue
$0
Investment Income
$-12,247
Other Revenue
$86,892
All Other Contributions
$242,535
Change in Net Assets
$72,562

Audited Revenue Reconciliation

Revenue per Audited Statements
$674,658
Total Revenue per Audited Statements
$674,658
Total Revenue per Form 990
$674,658
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$488,961
Other Expenses$113,135
Total Fundraising Expense$67,183
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$273,941$34,266$39,850$348,057
Current Officers, Directors, Trustees, and Key Employees$57,332$7,171$8,340$72,843
Office Expenses$31,745$3,493$4,421$39,659
Payroll Taxes$28,471$3,604$3,965$36,040
Other Employee Benefits$25,295$3,203$3,523$32,021
Occupancy$24,646$3,120$3,432$31,198
Fees for Services Legal$11,032--$11,032
Insurance$6,886--$6,886
Travel$4,394$244$244$4,882
Depreciation Depletion$674$35-$709
Other Expenses$169$21$161$351
Total Functional Expenses$478,728$56,185$67,183$602,096

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$602,096
Total Expenses per Audited Statements$602,096
Total Expenses per Form 990$602,096
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$178,639
Fundraising Direct Expenses$91,747
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Casablanca$128,170$128,170$67,228$60,942
Box Lunch$26,680$26,680$11,138$15,542
Total Events$177,000$177,000$88,659$88,341
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PPP Loan$405,300
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, Line 11B: Form 990 Review Process

Form 990 is prepared by a firm of certified public accountants, reviewed by the executive director and distributed to the board of directors for their review. All questions and comments are addressed and resolved prior to filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Form 990 and the audited financial statements are available for inspection at our business office. Governing documents and policies are also available for inspection at our business office.

Form 990, Part VI, Line 11B - Form 990 Review Process

Form 990 is prepared by a firm of certified public accountants, reviewed by the executive director and distributed to the board of directors for their review. All questions and comments are addressed and resolved prior to filing.

Form 990, Part VI, Line 12C - Explanation of Monitoring and Enforcemen

Conflicts of interest are required to be reported to management and/or the executive committee of the board of directors. Board members are required to acknowledge the conflict of interest policy annually.

Form 990, Part VI, Line 15A - Compensation Review & Approval Process -

The board of directors reviews the executive director's compensation annually.

Form 990, Part VI, Line 15B - Compensation Review & Approval Process O

The executive committee is charged with reviewing, evaluating and determining the compensation of the executive director annually and whenever a modification in compensation is proposed. The review includes consideration of performance and an appropriate consideration of comparability data.

Form 990, Part VI, Line 19 - Other Organization Documents Publicly Ava

Form 990 and the audited financial statements are available for inspection at our business office. Governing documents and policies are also available for inspection at our business office.

Filing and Contact Details

Filer

Filer Name
Casa El Dorado
EIN
68-0299245
Phone
5306229882
Address
347 Main Street, Placerville, CA 95667

Signing Officer

Name
Kathryn Mathews
Title
Executive Director
Signed
2020-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn L Mathews
Formed
1993
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
13
Volunteers
146

Preparer

Firm
BALARSKY & BEEBOUT CPAs
Address
1500 RIVER PARK DR SUITE 115A, SACRAMENTO, CA 95815
Preparer
Roger P Beebout
Phone
9169212600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1 - Organization Mission

A passionate and powerful voice, CASA El Dorado's trained and court-appointed voluteers advocate on behalf of abused children and at-risk youth. Together with our community's involvement and generous support, we will positively impact the lives of our children.

Form 990, Part III, Line 4A - Program Service Accomplishments

The staff of CASA El Dorado recruits, screens, trains and supports volunteer advocates who become officers of the court to represent the rights of children in the child welfare system. Our advocates go through 30 hours of training and are sworn-in as officers of the court. They are tasked with spending time with the child in a mentoring role and become engaged with other people and institutions that are relevant in determining what is best for that child. Ultimately they deliver reporst to the judge that help the court formulate decisions regarding appropriate services that will help that child, as well as the best placement options. Srudies have shown that when CASA advocates are present there are better outcomes relative to: reduction of long term foster care, the likelihood of returning to foster care once exited from the system and the number of services made available to these children. CASA El Dorado typically serves close to 250-300 children each year which is more than double the median state average; at a cost per child that is half the State average. CASA El Dorado is able to do this with a small staff of only nine, because we leveraged over 146 volunteers during out fiscal year ended June 30, 2017 who invested over hours of their time in services to these children.

Financial Statement Notes

Part X : FIN48 Footnote

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires CASA to report information regarding its exposure to various tax positions taken. CASA has determined whether any tax positions have met the recognition threshold and have measured the exposure to those tax positions. Management believes that CASA has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three year of tax returns filed. Any interest or penalties assessed to CASA are recorded in operating expenses. No interest or penalties from federal or state tax authorities were recorded in the accompanying financial statements.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0497532
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.56$0.05$1.51$1.16$0.85$0.31
2023Detailed filing. Detailed filing data is available for this year.$1.26$0.06$1.20$1.11$0.70$0.41
2022Detailed filing. Detailed filing data is available for this year.$0.83$0.03$0.79$0.65$0.66$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.32$0.80$0.90$0.64$0.26
2020Detailed filing. Detailed filing data is available for this year.$0.96$0.42$0.54$0.67$0.60$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.47$0.69$0.55$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.33$0.56$0.67$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.47$0.02$0.45$0.58$0.66$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.02$0.46$0.55$0.52$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.01$0.44$0.48$0.48$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.03$0.44$0.42$0.47$0.05
2013Summary only. Only limited summary data is available for this year.$0.49$0.02$0.47$0.43$0.49$0.06
2012Summary only. Only limited summary data is available for this year.$0.54$0.03$0.51$0.51$0.47$0.04
2011Summary only. Only limited summary data is available for this year.$0.48$0.01$0.47$0.45$0.44$0.02