Civic Intelligence

Casa of the Appalachian Mountains

EIN 86-2889378 • 501(c)3 • Hazard, KY

Profile

Advocacy for children in court systems

481 Main Street Ste 203Hazard, KY 41701

n/A

Siviq Scores

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

Liabilities / Assets

91st percentile

0.74x

Higher debt load relative to assets than 91% of similar nonprofits.

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

Liabilities / Revenue

86th percentile

0.19x

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

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

Net Margin

53rd percentile

3.2%

Higher net margin than 53% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

91st percentile

93%

Faster asset growth than 91% of similar nonprofits.

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

Revenue Growth

76th percentile

27%

Faster revenue growth than 76% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$62,253

Up $30,060 (+93%) from 2024

Liabilities

Up

$45,984

Up $29,133 (+173%) from 2024

Net Assets

Up

$16,269

Up $927 (+6.0%) from 2024

Operations
Liabilities / Revenue86th percentileNet Margin53rd percentile

Revenue

Up

$247,782

Up $53,278 (+27%) from 2024

Expenses

Up

$239,805

Up $33,777 (+16%) from 2024

Net Income

Up

$7,977

Up $19,501 (+169%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$80K$60K$40K$20K$0Assets 2023: $36,066Liabilities 2023: $9,200Net Assets 2023: $26,8662023Assets 2024: $32,193Liabilities 2024: $16,851Net Assets 2024: $15,3422024Assets 2025: $62,253Liabilities 2025: $45,984Net Assets 2025: $16,2692025

Highlighted filing

2025

Assets$62,253
Liabilities$45,984
Net Assets$16,269
Open 2025 Filing

Operations Trend

Revenue Growth76th percentile

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

$300K$200K$100K$0-$100KRevenue 2023: $173,478Expenses 2023: $147,342Net Income 2023: $26,1362023Revenue 2024: $194,504Expenses 2024: $206,028Net Income 2024: -$11,5242024Revenue 2025: $247,782Expenses 2025: $239,805Net Income 2025: $7,9772025

Highlighted filing

2025

Revenue$247,782
Expenses$239,805
Net Income$7,977
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$62,253
Liabilities
$45,984
Net assets
$16,269
Revenue
$247,782
Expenses
$239,805
Net income
$7,977
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.62$0.46$0.16$2.48$2.40$0.08
2024Detailed filing. Detailed filing data is available for this year.$0.32$0.17$0.15$1.95$2.06$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.36$0.09$0.27$1.73$1.47$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 28, 2026
Return Version
2024v5.0
Gross Receipts
$247,782
Mission and Program Overview

Mission

Casa of the appalachian mountains will develop, implement, and maintain advocacy for the representation of children who have entered court systems as a result of neglect or abuse.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$31,618$61,678▲ $30,060
Prepaid Expenses and Deferred Charges$575$575→ $0
Total Assets$32,193$62,253▲ $30,060
Liabilities
Accounts Payable and Accrued Expenses$14,917$45,984▲ $31,067
Other Liabilities$1,934--
Total Liabilities$16,851$45,984▲ $29,133
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,342$16,269▲ $927
Total Net Assets Fund Balance$15,342$16,269▲ $927
Total Liabilities and Net Assets / Fund Balance$32,193$62,253▲ $30,060
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Christy HicksCo-chair
Carla CombsBoard Member
Joshua RatliffBoard Member
Kendra JohnsonBoard Member
Kristie GoffBoard Member
Patrick HallBoard Member
Penny SmithBoard Member
Kaytlin ElswickExecutive Di
Sheila EppersonSecretary
Kevin VermillionTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$196,587
Program Service Revenue
$50,670
Investment Income
$0
Other Revenue
$525
All Other Contributions
$2,411
Change in Net Assets
$7,977
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$191,948
Other Expenses$47,857
Total Fundraising Expense$771
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$134,413$44,804-$179,217
Occupancy$4,618$13,855-$18,473
Payroll Taxes$9,548$3,183-$12,731
Travel$3,721$3,721-$7,442
Fees for Services Accounting-$5,892-$5,892
Office Expenses$2,003$2,804-$4,807
Insurance$2,887$1,854-$4,741
Advertising$3,322--$3,322
Fees for Services Other-$1,140-$1,140
Other Expenses$279$300$771$279
Total Functional Expenses$161,481$77,553$771$239,805
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Casa of the Appalachian Mountains
EIN
86-2889378
Phone
6063572272
Address
481 MAIN STREET 203, HAZARD, KY 41701

Signing Officer

Name
Kaytlin Elswick
Title
Executive Director
Phone
6063572272
Signed
2026-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kaytlin Elswick
Voting Board Members
10
Independent Board Members
10
Employees
4

Preparer

Firm
Cloyd & Associates Psc
Address
1301 W 5TH ST, LONDON, KY 40741-1614
Preparer
Madgel Miller CPA
Phone
6068648110
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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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ReturnHeader/Filer/PhoneNum06063572272
ReturnHeader/Filer/USAddress/AddressLine1Txt0481 MAIN STREET 203
ReturnHeader/Filer/USAddress/CityNm0HAZARD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611251092
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLOYD & ASSOCIATES PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01301 W 5TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LONDON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0407411614
ReturnHeader/PreparerPersonGrp/PhoneNum06068648110
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MADGEL MILLER CPA
ReturnHeader/ReturnTs02026-03-19T12:43:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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