Civic Intelligence

Third District Guardian Ad Litem Program

EIN 81-1368126 • 501(c)3 • Caldwell, ID

Profile

Provide guardian ad litem services in child protection cases for the third judicial district of the state of idaho

PO Box 789Caldwell, ID 83606

www.3rddistrictguardian.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.15x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.08x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

55th percentile

6.7%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

53rd percentile

4.5%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

2.7%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$380,474

Up $16,521 (+4.5%) from 2024

Liabilities

Down

$56,824

Down $30,853 (-35%) from 2024

Net Assets

Up

$323,650

Up $47,374 (+17%) from 2024

Revenue

Up

$712,295

Up $19,014 (+2.7%) from 2024

Expenses

Down

$664,921

Down $81,916 (-11%) from 2024

Net Income

Up

$47,374

Up $100,930 (+188%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2017: $61,892Net Assets 2017: $61,8922017Assets 2018: $82,156Liabilities 2018: $2,465Net Assets 2018: $79,6912018Assets 2019: $33,414Liabilities 2019: $0Net Assets 2019: $33,4142019Assets 2020: $91,274Liabilities 2020: $0Net Assets 2020: $91,2742020Assets 2021: $204,083Liabilities 2021: $14,927Net Assets 2021: $189,1562021Assets 2022: $377,424Liabilities 2022: $47,592Net Assets 2022: $329,8322022Assets 2023: $440,774Liabilities 2023: $45,478Net Assets 2023: $395,2962023Assets 2024: $363,953Liabilities 2024: $87,677Net Assets 2024: $276,2762024Assets 2025: $380,474Liabilities 2025: $56,824Net Assets 2025: $323,6502025

Highlighted filing

2025

Assets$380,474
Liabilities$56,824
Net Assets$323,650

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2017: $171,275Expenses 2017: $130,108Net Income 2017: $41,1672017Revenue 2018: $205,610Expenses 2018: $187,811Net Income 2018: $17,7992018Revenue 2019: $220,693Expenses 2019: $266,970Net Income 2019: -$46,2772019Revenue 2020: $417,909Expenses 2020: $360,049Net Income 2020: $57,8602020Revenue 2021: $520,598Expenses 2021: $422,716Net Income 2021: $97,8822021Revenue 2022: $672,509Expenses 2022: $570,289Net Income 2022: $102,2202022Revenue 2023: $767,038Expenses 2023: $684,985Net Income 2023: $82,0532023Revenue 2024: $693,281Expenses 2024: $746,837Net Income 2024: -$53,5562024Revenue 2025: $712,295Expenses 2025: $664,921Net Income 2025: $47,3742025

Highlighted filing

2025

Revenue$712,295
Expenses$664,921
Net Income$47,374

Filings

Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2024 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 2, 2025
Return Version
2023v6.0
Gross Receipts
$693,281
Mission and Program Overview

Mission

Provide guardian ad litem services in child protection cases for the third judicial district of the state of idaho

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$339,817$326,522▼ $13,295
Cash and Non-Interest-Bearing Accounts$35,906$31,495▼ $4,411
Land, Buildings, and Equipment, Net$0$4,499▲ $4,499
Prepaid Expenses and Deferred Charges$1,701$1,437▼ $264
Total Assets$377,424$363,953▼ $13,471
Liabilities
Accounts Payable and Accrued Expenses$27,228$60,778▲ $33,550
Other Liabilities$20,364$26,899▲ $6,535
Total Liabilities$47,592$87,677▲ $40,085
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$329,832$276,276▼ $53,556
Total Net Assets Fund Balance$329,832$276,276▼ $53,556
Total Liabilities and Net Assets / Fund Balance$377,424$363,953▼ $13,471

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,499$900$5,399
Compensation and Service Providers

Board Members and Trustees

NameTitle
Shelly SchwersBoard Chair
Amy FlohrBoard Member
Breean MckinneyBoard Member
Diana ThomasBoard Member
Jan ArrasmithSecretary
Sharolyn CarlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$683,961
Program Service Revenue
$0
Investment Income
$9,320
Other Revenue
$0
All Other Contributions
$98,367
Change in Net Assets
$-53,556

Audited Revenue Reconciliation

Revenue per Audited Statements
$693,281
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$30,600
Total Revenue per Audited Statements
$723,881
Total Revenue per Form 990
$693,281
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$664,105
Other Expenses$82,732
Total Fundraising Expense$18,460
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$486,018$76,829-$562,847
Other Employee Benefits$48,834$7,719-$56,553
Payroll Taxes$38,603$6,102-$44,705
Fees for Services Accounting-$9,814-$9,814
Information Technology$6,896$2,751-$9,647
Fees for Services Management-$8,068-$8,068
Occupancy-$5,643-$5,643
Office Expenses-$3,440-$3,440
Advertising-$1,886-$1,886
Insurance-$1,695-$1,695
Other Expenses$1,369$11,798$18,460$1,369
Depreciation Depletion-$900-$900
Total Functional Expenses$591,732$136,645$18,460$746,837

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$777,437
Expenses per Audited Statements$746,837
Total Expenses per Form 990$746,837
Expenses Not Reported on Form 990$30,600
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$16,710---
Total Events$16,710---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$26,899
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

No review was or will be conducted.

Form 990, Part VI, Section C, line 19

No other documents available to the public.

Filing and Contact Details

Filer

Filer Name
Third District Guardian Ad Litem Program
EIN
81-1368126
Phone
2084599969
Address
PO Box 789, Caldwell, ID 83606

Signing Officer

Name
Elisha Horrocks
Title
Executive Director
Phone
2084599969
Signed
2025-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elisha Horrocks
Formed
2016
Legal Domicile
Id
Voting Board Members
6
Independent Board Members
6
Employees
12
Volunteers
0

Preparer

Firm
Jordan Zwygart
Address
16130 N Merchant Way, Nampa, ID 83687-4815
Preparer
Jordan Zwygart
Phone
2084594649
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The Board reviews the annual audit report and accepts it.

Financial Statement Notes

Part X, Line 2:

The Organization is organized as an Idaho nonprofit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(a) of the Internal Revenue Code as a Section 501(c)(3) organization. The Organization is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the entity is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purposes. The Organization has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS.

Raw XML Appendix381 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026899
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt030600
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0693281
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is organized as an Idaho nonprofit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Section 501(a) of the Internal Revenue Code as a Section 501(c)(3) organization. The Organization is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the entity is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purposes. The Organization has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04499
IRS990ScheduleD/TotalExpensesPerForm990Amt0746837
IRS990ScheduleD/TotalLiabilityAmt026899
IRS990ScheduleD/TotalRevenuePerForm990Amt0693281
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0723881
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0777437
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt016710
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt016710
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016710
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016710
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board reviews the annual audit report and accepts it.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0ID
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0377424
IRS990/TotalAssetsEOYAmt0363953
IRS990/TotalAssetsGrp/BOYAmt0377424
IRS990/TotalAssetsGrp/EOYAmt0363953
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0683961
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt018460
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0136645
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0591732
IRS990/TotalFunctionalExpensesGrp/TotalAmt0746837
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047592
IRS990/TotalLiabilitiesEOYAmt087677
IRS990/TotalLiabilitiesGrp/BOYAmt047592
IRS990/TotalLiabilitiesGrp/EOYAmt087677
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0329832
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0276276
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0591732
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09320
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0693281
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0377424
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0363953
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 789
IRS990/USAddress/CityNm0Caldwell
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083606
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.casaofswidaho.org
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0Mix-up on fiscal vs calendar year end return.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Elisha Horrocks
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02084599969
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Third District Guardian Ad Litem Program
ReturnHeader/Filer/BusinessNameControlTxt0THIR
ReturnHeader/Filer/EIN0811368126
ReturnHeader/Filer/PhoneNum02084599969
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 789
ReturnHeader/Filer/USAddress/CityNm0Caldwell
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083606
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823280471
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jordan Zwygart
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016130 N Merchant Way
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Nampa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0836874815
ReturnHeader/PreparerPersonGrp/PhoneNum02084594649
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jordan Zwygart
ReturnHeader/ReturnTs02025-10-02T14:33:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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