Civic Intelligence

First Judicial Casa Program Inc

EIN 82-0458229 • 501(c)3 • Coeur Dalene, ID

Profile

The purpose of the first judicail district casa program is to recruit, screen, train and supervise community volunteers who are appointed by the court to serve as guardians ad litem for children found to be under the purfiew of the idaho child protective act.

1417 N 4th StreetCoeur Dalene, ID 83814

www.northidahocasa.com

Siviq Scores

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

Liabilities / Assets

58th percentile

0.11x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.16x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

64th percentile

13%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$90,489

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

59th percentile

7.3%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-6.6%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$1,286,126

Up $87,712 (+7.3%) from 2023

Liabilities

Down

$146,419

Down $37,472 (-20%) from 2023

Net Assets

Up

$1,139,707

Up $125,184 (+12%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin64th percentile

Revenue

Down

$900,269

Down $64,116 (-6.6%) from 2023

Expenses

Down

$785,827

Down $40,851 (-4.9%) from 2023

Net Income

Down

$114,442

Down $23,265 (-17%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $91,679Liabilities 2011: $26,396Net Assets 2011: $65,2832011Assets 2012: $170,973Liabilities 2012: $27,392Net Assets 2012: $143,5812012Assets 2013: $172,792Liabilities 2013: $47,299Net Assets 2013: $125,4932013Assets 2014: $150,487Liabilities 2014: $18,406Net Assets 2014: $132,0812014Assets 2015: $178,462Liabilities 2015: $12,604Net Assets 2015: $165,8582015Assets 2016: $201,781Liabilities 2016: $22,896Net Assets 2016: $178,8852016Assets 2017: $166,810Liabilities 2017: $20,917Net Assets 2017: $145,8932017Assets 2018: $242,261Liabilities 2018: $17,244Net Assets 2018: $225,0172018Assets 2019: $872,257Liabilities 2019: $596,815Net Assets 2019: $275,4422019Assets 2020: $902,116Liabilities 2020: $502,553Net Assets 2020: $399,5632020Assets 2021: $1,022,925Liabilities 2021: $372,377Net Assets 2021: $650,5482021Assets 2022: $1,134,876Liabilities 2022: $267,076Net Assets 2022: $867,8002022Assets 2023: $1,198,414Liabilities 2023: $183,891Net Assets 2023: $1,014,5232023Assets 2024: $1,286,126Liabilities 2024: $146,419Net Assets 2024: $1,139,7072024

Highlighted filing

2024

Assets$1,286,126
Liabilities$146,419
Net Assets$1,139,707
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $219,055Expenses 2011: $267,451Net Income 2011: -$48,3962011Expenses 2012: $246,5122012Expenses 2013: $327,5282013Revenue 2014: $323,490Expenses 2014: $316,902Net Income 2014: $6,5882014Revenue 2015: $315,316Expenses 2015: $281,539Net Income 2015: $33,7772015Revenue 2016: $416,146Expenses 2016: $403,881Net Income 2016: $12,2652016Revenue 2017: $358,499Expenses 2017: $387,651Net Income 2017: -$29,1522017Revenue 2018: $517,195Expenses 2018: $447,692Net Income 2018: $69,5032018Revenue 2019: $530,517Expenses 2019: $480,092Net Income 2019: $50,4252019Revenue 2020: $692,131Expenses 2020: $568,010Net Income 2020: $124,1212020Revenue 2021: $879,052Expenses 2021: $628,067Net Income 2021: $250,9852021Revenue 2022: $1,043,047Expenses 2022: $792,064Net Income 2022: $250,9832022Revenue 2023: $964,385Expenses 2023: $826,678Net Income 2023: $137,7072023Revenue 2024: $900,269Expenses 2024: $785,827Net Income 2024: $114,4422024

Highlighted filing

2024

Revenue$900,269
Expenses$785,827
Net Income$114,442
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,286,126
Liabilities
$146,419
Net assets
$1,139,707
Revenue
$900,269
Expenses
$785,827
Net income
$114,442
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.15$1.14$0.90$0.79$0.11
2023Summary only. Only limited summary data is available for this year.$1.20$0.18$1.01$0.96$0.83$0.14
2022Summary only. Only limited summary data is available for this year.$1.13$0.27$0.87$1.04$0.79$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.37$0.65$0.88$0.63$0.25
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.50$0.40$0.69$0.57$0.12
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.60$0.28$0.53$0.48$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.02$0.23$0.52$0.45$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.02$0.15$0.36$0.39$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.02$0.18$0.42$0.40$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.18$0.01$0.17$0.32$0.28$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.02$0.13$0.32$0.32$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.05$0.13$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.03$0.14$0.25
2011Summary only. Only limited summary data is available for this year.$0.09$0.03$0.07$0.22$0.27$0.05
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
$951,288
Mission and Program Overview

Mission

The purpose of the first judicail district casa program is to recruit, screen, train and supervise community volunteers who are appointed by the court to serve as guardians ad litem for children found to be under the purfiew of the idaho child protective act.

The purpose of the first judicial district casa program is to recruit, screen, train and supervise community volunteers who are appointed by the court to serve as guardians ad litem for children found to be under the purview of the idaho child protective act.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$824,975$799,147▼ $25,828
Savings and Temporary Cash Investments$139,319$203,287▲ $63,968
Cash and Non-Interest-Bearing Accounts$93,148$132,301▲ $39,153
Inventories for Sale or Use$30,792$56,250▲ $25,458
Investments in Publicly Traded Securities$52,068$56,210▲ $4,142
Accounts Receivable$31,248$14,101▼ $17,147
Prepaid Expenses and Deferred Charges$8,486$6,877▼ $1,609
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-
Total Assets$1,198,414$1,286,126▲ $87,712
Other Assets Total$18,378$17,953▼ $425
Liabilities
Mortgage Notes Payable Secured by Investment Property$95,695$85,255▼ $10,440
Other Liabilities$83,920$54,621▼ $29,299
Accounts Payable and Accrued Expenses$4,276$6,543▲ $2,267
Total Liabilities$183,891$146,419▼ $37,472
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,008,661$1,130,540▲ $121,879
Net Assets With Donor Restrictions$5,862$9,167▲ $3,305
Total Net Assets Fund Balance$1,014,523$1,139,707▲ $125,184
Total Liabilities and Net Assets / Fund Balance$1,198,414$1,286,126▲ $87,712

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$440,381$62,819$503,200
Leasehold Improvements$152,868$34,317$187,185
Land$176,800-$176,800
Equipment$29,098$897$29,995
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Peter GodderzExecutive DirectorFT$90,489$90,489

Board Members and Trustees

NameTitle
Layne McwilliamsPresident
Nick ForsbergVice President
Brad WolfingerDirector
Ed MorseDirector
Heather SchmitzDirector
Heidi KruegerDirector
Ian SwanstromDirector
Joshua ClubbDirector
Justin KinselDirector
Kiley AndersonDirector
Melissa MctaggertDirector
Tyrel StevensonDirector
Melissa HookSecretary
Ninette GoucherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$784,533
Program Service Revenue
$0
Investment Income
$3,969
Other Revenue
$111,767
All Other Contributions
$118,675
Change in Net Assets
$114,442

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$47,178Thrift Value
Total Noncash Contributions$47,178-

Audited Revenue Reconciliation

Revenue per Audited Statements
$951,288
Revenue Not Reported on Financial Statements
$-51,019
Revenue Not Reported on Form 990
$10,742
Other Revenue Adjustments
$-51,019
Total Revenue per Audited Statements
$962,030
Total Revenue per Form 990
$900,269
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$580,358
Other Expenses$205,469
Total Fundraising Expense$84,217
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$258,597$96,973$48,487$404,057
Current Officers, Directors, Trustees, and Key Employees$59,311$22,242$11,121$92,674
Other Employee Benefits$33,470$6,606$3,964$44,040
Payroll Taxes$25,336$9,501$4,750$39,587
Information Technology$22,091$8,284$4,142$34,517
Depreciation Depletion$16,864$6,324$3,162$26,350
Office Expenses$13,031$7,242$2,210$22,483
Occupancy$9,968$3,738$1,869$15,575
Fees for Services Accounting$9,824$3,684$1,842$15,350
Insurance$8,735$3,276$1,638$13,649
Fees for Services Legal$3,840$1,440$720$6,000
Travel$5,764--$5,764
Interest-$4,489-$4,489
Other Expenses$3,341--$3,341
All Other Expenses$1,666$625$312$2,603
Conferences and Meetings$1,117--$1,117
Total Functional Expenses$527,186$174,424$84,217$785,827

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$836,846
Expenses per Audited Statements$785,827
Total Expenses per Form 990$785,827
Expenses Not Reported on Form 990$51,019
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$162,786
Fundraising Direct Expenses$51,019
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Uncorked$105,039$105,039$35,347$69,692
Golf Event$27,335$27,335$12,817$14,518
Total Events$157,526$157,526$51,019$106,507
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
Accrued Payroll and Other Liabilities$26,205
Lease Liability Current Portion$13,016
Compensated Absences$12,693
Long Term Lease Liability Operating$2,707
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
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

“Draft provided to board for review prior to filing.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
First Judicial District Casa Program Inc
EIN
82-0458229
Phone
2086679165
Address
1417 N 4TH STREET, COEUR DALENE, ID 83814

Signing Officer

Name
Anissa Brady
Title
Executive Director
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anissa Brady
Formed
1992
Legal Domicile
Id
Voting Board Members
14
Independent Board Members
14
Employees
13
Volunteers
105

Preparer

Firm
Magnuson McHugh Dougherty CPAs
Address
2100 Northwest Blvd Suite 400, Coeur dAlene, ID 83814
Preparer
Michelle Schini Haneline
Phone
2087659500
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income taxes is recorded in the accompanying financial statements. The Organization has adopted FASB ASC 740-10, relating to accounting for uncertain tax positions. ASC 740-10 prescribes a recognition threshold and measurement process for accounting for uncertain tax positions and provides guidance on various related matters such as derecognition, interest, penalties, and disclosures required. The Organization does not have any uncertain tax positions. The Organization files form 990,Return of Organization Exempt from Income Tax.In accordance with generally accepted accounting principles, the Organization is required to disclose certain information regarding potential liabilities regarding tax positions it currently takes or has taken in prior years. Currently, there are no unrecognized tax benefits or liabilities that need to be recognized during the current year or due to a tax position taken in a prior year. If the Organization were to have a potential liability for such taxes, it would also accrue interest and penalties as a liability in the financial statements. The Organization expects no recognized tax benefits that will be incurred within the next year of the date of these financial statements. There are no tax years that are currently under examination by federal or state tax authorities. Management has evaluated the tax positions reflected in the Organizations tax filings and does not believe that any material uncertain tax positions exist.”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Fundraising exp netted against revenues $51019”

Raw XML AppendixShowing 400 of 564 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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IRS990/ActivityOrMissionDesc0THE PURPOSE OF THE FIRST JUDICIAL DISTRICT CASA PROGRAM IS TO RECRUIT, SCREEN, TRAIN AND SUPERVISE COMMUNITY VOLUNTEERS WHO ARE APPOINTED BY THE COURT TO SERVE AS GUARDIANS AD LITEM FOR CHILDREN FOUND TO BE UNDER THE PURVIEW OF THE IDAHO CHILD PROTECTIVE ACT.
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IRS990/Desc0The First Judicial District Court appointed special advocate (CASA) program serves all of the five counties of the First Judicial District of Idaho. During the fiscal year, volunteers gave their time to represent over 271 children in cases under our advocacy. They offered over 6,707 hours free of charge to the State of Idaho.
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