Civic Intelligence

Cast (Catch a Special Thrill)

EIN 91-1582848 • 501(c)3 • Salem, OR

Profile

To provide disabled and disadvantaged children with a quality, outdoor recreational opportunity through the sport of fishing. To organize and hold events where these children are paired with experienced fisherman and taken out on boats for a day of fishing and outdoor education.

2755 Commercial St Sesuite No 101Salem, OR 97302

www.castforkids.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

58th percentile

0.12x

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

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

Net Margin

54th percentile

6.6%

Higher net margin than 54% of similar nonprofits.

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

Top Officer Pay

80th percentile

$141,994

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

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

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

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

Revenue Growth

27th percentile

-6.7%

Faster revenue growth than 27% of similar nonprofits.

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

Assets

Up

$1,270,493

Up $130,207 (+11%) from 2023

Liabilities

Up

$160,483

Up $29,241 (+22%) from 2023

Net Assets

Up

$1,110,010

Up $100,966 (+10%) from 2023

Revenue

Down

$1,332,962

Down $96,290 (-6.7%) from 2023

Expenses

Down

$1,244,773

Down $73,728 (-5.6%) from 2023

Net Income

Down

$88,189

Down $22,562 (-20%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $62,589Liabilities 2010: $55,997Net Assets 2010: $6,5922010Assets 2011: $27,769Liabilities 2011: $68,034Net Assets 2011: -$40,2652011Assets 2012: $347,517Liabilities 2012: $32,778Net Assets 2012: $314,7392012Assets 2013: $412,642Liabilities 2013: $27,030Net Assets 2013: $385,6122013Assets 2014: $698,876Liabilities 2014: $25,590Net Assets 2014: $673,2862014Assets 2015: $514,095Liabilities 2015: -$175Net Assets 2015: $514,2702015Assets 2016: $460,745Liabilities 2016: $12,075Net Assets 2016: $448,6702016Assets 2017: $518,966Liabilities 2017: $19,494Net Assets 2017: $499,4722017Assets 2018: $456,955Liabilities 2018: $29,175Net Assets 2018: $427,7802018Assets 2019: $487,464Liabilities 2019: $42,382Net Assets 2019: $445,0822019Assets 2020: $518,590Liabilities 2020: $117,261Net Assets 2020: $401,3292020Assets 2021: $703,372Liabilities 2021: $82,694Net Assets 2021: $620,6782021Assets 2022: $972,616Liabilities 2022: $78,238Net Assets 2022: $894,3782022Assets 2023: $1,140,286Liabilities 2023: $131,242Net Assets 2023: $1,009,0442023Assets 2024: $1,270,493Liabilities 2024: $160,483Net Assets 2024: $1,110,0102024

Highlighted filing

2024

Assets$1,270,493
Liabilities$160,483
Net Assets$1,110,010

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $497,9442010Revenue 2011: $429,194Expenses 2011: $476,051Net Income 2011: -$46,8572011Expenses 2012: $486,4782012Revenue 2013: $619,774Expenses 2013: $548,902Net Income 2013: $70,8722013Revenue 2014: $776,787Expenses 2014: $489,112Net Income 2014: $287,6752014Revenue 2015: $492,811Expenses 2015: $645,743Net Income 2015: -$152,9322015Revenue 2016: $554,777Expenses 2016: $620,377Net Income 2016: -$65,6002016Revenue 2017: $759,286Expenses 2017: $707,414Net Income 2017: $51,8722017Revenue 2018: $632,401Expenses 2018: $694,961Net Income 2018: -$62,5602018Revenue 2019: $802,137Expenses 2019: $784,833Net Income 2019: $17,3042019Revenue 2020: $547,536Expenses 2020: $591,291Net Income 2020: -$43,7552020Revenue 2021: $890,395Expenses 2021: $671,046Net Income 2021: $219,3492021Revenue 2022: $1,161,143Expenses 2022: $887,443Net Income 2022: $273,7002022Revenue 2023: $1,429,252Expenses 2023: $1,318,501Net Income 2023: $110,7512023Revenue 2024: $1,332,962Expenses 2024: $1,244,773Net Income 2024: $88,1892024

Highlighted filing

2024

Revenue$1,332,962
Expenses$1,244,773
Net Income$88,189

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.16$1.11$1.33$1.24$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.14$0.13$1.01$1.43$1.32$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.08$0.89$1.16$0.89$0.27
2021Detailed filing. Detailed filing data is available for this year.$0.70$0.08$0.62$0.89$0.67$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.52$0.12$0.40$0.55$0.59$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.04$0.45$0.80$0.78$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.03$0.43$0.63$0.69$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.52$0.02$0.50$0.76$0.71$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.46$0.01$0.45$0.55$0.62$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.49$0.65$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.70$0.03$0.67$0.78$0.49$0.29
2013Detailed filing. Detailed filing data is available for this year.$0.41$0.03$0.39$0.62$0.55$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.03$0.31$0.49
2011Summary only. Only limited summary data is available for this year.$0.03$0.07$0.04$0.43$0.48$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.06$0.01$0.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,533,423
Mission and Program Overview

Mission

We believe every child is worth celebrating, can overcome limitations and have a victorious day. Through a joyful day of fishing, kids, their families and community volunteers come together for an explosion of fun and inspiration. C.a.s.t. For kids foundation hosts annual fishing and boating events across america to fulfill our mission of providing populations with special needs the opportunity to enjoy a quality outdoor recreational experience fishing on the water.

To provide disabled and disadvantaged children with a quality, outdoor recreational opportunity through the sport of fishing. To organize and hold events where these children are paired with experienced fisherman and taken out on boats for a day of fishing and outdoor education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$618,223$825,807▲ $207,584
Cash and Non-Interest-Bearing Accounts$318,946$235,474▼ $83,472
Land, Buildings, and Equipment, Net$131,086$104,072▼ $27,014
Pledges and Grants Receivable$46,326$53,515▲ $7,189
Prepaid Expenses and Deferred Charges$12,317$26,929▲ $14,612
Inventories for Sale or Use$13,388$24,696▲ $11,308
Total Assets$1,140,286$1,270,493▲ $130,207
Liabilities
Accounts Payable and Accrued Expenses$88,154$117,145▲ $28,991
Deferred Revenue$43,088$43,338▲ $250
Total Liabilities$131,242$160,483▲ $29,241
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$994,129$1,105,535▲ $111,406
Net Assets With Donor Restrictions$14,915$4,475▼ $10,440
Total Net Assets Fund Balance$1,009,044$1,110,010▲ $100,966
Total Liabilities and Net Assets / Fund Balance$1,140,286$1,270,493▲ $130,207

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$104,072$30,998$135,070
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jay YelasExecutive DiFT$141,994$141,994

Board Members and Trustees

NameTitle
Scot LaneyPresident
Chase AndersonDirector
Robert ForsterDirector
Tom HillDirector
Troy MoncriefSecretary
Randy HopperVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$399,232
Program Service Revenue
$584,996
Investment Income
$36,653
Other Revenue
$312,081
All Other Contributions
$299,131
Change in Net Assets
$88,189

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,332,962
Total Revenue per Audited Statements
$1,332,962
Total Revenue per Form 990
$1,332,962
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$623,066
Other Expenses$621,707
Total Fundraising Expense$128,351
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$294,084$50,975$47,053$392,112
Current Officers, Directors, Trustees, and Key Employees$106,496$18,459$17,039$141,994
Travel$71,741-$2,989$74,730
Other Employee Benefits$34,916$6,052$5,586$46,554
Payroll Taxes$31,804$5,513$5,089$42,406
Depreciation Depletion$39,000$791-$39,791
Fees for Services Accounting$24,242$4,634$6,773$35,649
All Other Expenses$18,081$3,457$5,050$26,588
Fees for Services Other$13,336$2,550$3,726$19,612
Other Expenses$15,075$2,580$3,771$15,075
Fees for Services Legal$10,081$1,927$2,817$14,825
Insurance$9,506$1,817$2,656$13,979
Advertising$8,080$1,545$2,257$11,882
Office Expenses$6,988$1,336$1,953$10,277
Occupancy$3,809$728$1,065$5,602
Total Functional Expenses$1,008,926$107,496$128,351$1,244,773

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,244,773
Expenses per Audited Statements$1,231,996
Total Expenses per Audited Statements$1,231,996
Expenses Not Reported on Financial Statements$12,777
Other Expense Adjustments$12,777
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$512,542
Fundraising Direct Expenses$200,461
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Ftw Gala$299,220$248,737$16,205$232,532
Waco Gala$143,204$120,534$9,672$110,862
Total Events$612,643$512,542$200,461$312,081
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
Audit committee
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

Governance Explanations

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

The treasurer and executive director distribute and present the form 990 to the full board and address any questions the board may have in regard to the document.

Form 990, Page 6, Part VI, Line 12C

The board has a "no conflict of interest" policy and engages in no transactions which present a conflict of interest, either in fact or appearance. Per the conflict of interest policy, any actual or potential conflict of interest must be disclosed to the board of directors in writing by the interested person (any director or principal officer who has a direct or indirect financial interest in a given transaction or arrangement).

Form 990, Page 6, Part VI, Line 15A

The executive director's salary is determined by utilizing compensation data for similarly qualified persons in comparable positions at similarly situated organizations. The salary recommendation is reviewed and approved by the executive board, with no members who have a conflict of interest being involved in the process. Substantiation of the deliberation and decision are recorded at that time.

Form 990, Page 6, Part VI, Line 19

Form 990 is available upon request, on foundation website, or on guidestar.

Filing and Contact Details

Filer

Filer Name
Cast (catch a Special Thrill)
EIN
91-1582848
Phone
5419920441
Address
2755 COMMERCIAL ST SESUITE NO 101, SALEM, OR 97302

Signing Officer

Name
Jay Yelas
Title
Executive Director
Phone
5419920441
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Yelas
Formed
1992
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
8
Volunteers
4,345

Preparer

Firm
Traplena Sullivan & Reinke Pc
Address
4216 FRANKLIN AVE, WACO, TX 76710-6944
Preparer
Jason D Reinke
Phone
2547511133
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

We believe every child is worth celebrating, can overcome limitations and have a victorious day through a joyful day of fishing. Kids, their families, and community volunteers come together for an explosion of fun and inspiration. C.a.s.t. For kids foundation hosts annual opportunity through the sport of fishing to organize and hold events where these children are paired with experienced fisherman and taken out on boats for a day of fishing and outdoor recreation.

Form 990, Page 2, Part III, Line 4A

The c.a.s.t. For kids program is designed to create an adaptive environment where children, ages 5-17, and adults can both benefit, sharing a day of fun on the water they may not otherwise have the opportunity to experience, exposing them to the sport of fishing, and the enjoyment of the outdoors. It encourages continued participation in fishing by developing skills in the children along with their parents as well as gifting them with fishing gear. Through the experience, we provide education and understanding to children about fish as a natural resource. The local community is strengthened as the event seeks to increase the awareness of all participants, parents, sportsmen, and volunteers, to the capabilities of children with disabilities. Number of people benefitted: 13,300 in 2024

Form 990, Part XI, Line 9

Book / tax depreciation difference 12,777

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 12,777

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IRS990/Desc0THE C.A.S.T. FOR KIDS PROGRAM IS DESIGNED TO CREATE AN ADAPTIVE ENVIRONMENT WHERE CHILDREN, AGES 5-17, AND ADULTS CAN BOTH BENEFIT, SHARING A DAY OF FUN ON THE WATER THEY MAY NOT OTHERWISE HAVE THE OPPORTUNITY TO EXPERIENCE, EXPOSING THEM TO THE SPORT OF FISHING, AND THE ENJOYMENT OF THE OUTDOORS. IT ENCOURAGES CONTINUED PARTICIPATION IN FISHING BY DEVELOPING SKILLS IN THE CHILDREN ALONG WITH THEIR PARENTS AS WELL AS GIFTING THEM WITH FISHING GEAR. THROUGH THE EXPERIENCE, WE PROVIDE EDUCATION AND UNDERSTANDING TO CHILDREN ABOUT FISH AS A NATURAL RESOURCE. THE LOCAL COMMUNITY IS STRENGTHENED AS THE EVENT SEEKS TO INCREASE THE AWARENESS OF ALL PARTICIPANTS, PARENTS, SPORTSMEN, AND VOLUNTEERS, TO THE CAPABILITIES OF CHILDREN WITH DISABILITIES. NUMBER OF PEOPLE BENEFITTED: 13,300 IN 2024
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IRS990/MissionDesc0WE BELIEVE EVERY CHILD IS WORTH CELEBRATING, CAN OVERCOME LIMITATIONS AND HAVE A VICTORIOUS DAY THROUGH A JOYFUL DAY OF FISHING. KIDS, THEIR FAMILIES, AND COMMUNITY VOLUNTEERS COME TOGETHER FOR AN EXPLOSION OF FUN AND INSPIRATION. C.A.S.T. FOR KIDS FOUNDATION HOSTS ANNUAL OPPORTUNITY THROUGH THE SPORT OF FISHING TO ORGANIZE AND HOLD EVENTS WHERE THESE CHILDREN ARE PAIRED WITH EXPERIENCED FISHERMAN AND TAKEN OUT ON BOATS FOR A DAY OF FISHING AND OUTDOOR RECREATION.
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt046554
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IRS990/OtherExpensesGrp/FundraisingAmt13771
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05132
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IRS990/OtherExpensesGrp/ProgramServicesAmt0308192
IRS990/OtherExpensesGrp/ProgramServicesAmt113495
IRS990/OtherExpensesGrp/ProgramServicesAmt215075
IRS990/OtherExpensesGrp/TotalAmt0308192
IRS990/OtherExpensesGrp/TotalAmt125659
IRS990/OtherExpensesGrp/TotalAmt219846
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05761070
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt030998
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0135070
IRS990ScheduleD/RevenueSubtotalAmt01332962
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 12,777
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE BELIEVE EVERY CHILD IS WORTH CELEBRATING, CAN OVERCOME LIMITATIONS AND HAVE A VICTORIOUS DAY THROUGH A JOYFUL DAY OF FISHING. KIDS, THEIR FAMILIES, AND COMMUNITY VOLUNTEERS COME TOGETHER FOR AN EXPLOSION OF FUN AND INSPIRATION. C.A.S.T. FOR KIDS FOUNDATION HOSTS ANNUAL OPPORTUNITY THROUGH THE SPORT OF FISHING TO ORGANIZE AND HOLD EVENTS WHERE THESE CHILDREN ARE PAIRED WITH EXPERIENCED FISHERMAN AND TAKEN OUT ON BOATS FOR A DAY OF FISHING AND OUTDOOR RECREATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE C.A.S.T. FOR KIDS PROGRAM IS DESIGNED TO CREATE AN ADAPTIVE ENVIRONMENT WHERE CHILDREN, AGES 5-17, AND ADULTS CAN BOTH BENEFIT, SHARING A DAY OF FUN ON THE WATER THEY MAY NOT OTHERWISE HAVE THE OPPORTUNITY TO EXPERIENCE, EXPOSING THEM TO THE SPORT OF FISHING, AND THE ENJOYMENT OF THE OUTDOORS. IT ENCOURAGES CONTINUED PARTICIPATION IN FISHING BY DEVELOPING SKILLS IN THE CHILDREN ALONG WITH THEIR PARENTS AS WELL AS GIFTING THEM WITH FISHING GEAR. THROUGH THE EXPERIENCE, WE PROVIDE EDUCATION AND UNDERSTANDING TO CHILDREN ABOUT FISH AS A NATURAL RESOURCE. THE LOCAL COMMUNITY IS STRENGTHENED AS THE EVENT SEEKS TO INCREASE THE AWARENESS OF ALL PARTICIPANTS, PARENTS, SPORTSMEN, AND VOLUNTEERS, TO THE CAPABILITIES OF CHILDREN WITH DISABILITIES. NUMBER OF PEOPLE BENEFITTED: 13,300 IN 2024
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER AND EXECUTIVE DIRECTOR DISTRIBUTE AND PRESENT THE FORM 990 TO THE FULL BOARD AND ADDRESS ANY QUESTIONS THE BOARD MAY HAVE IN REGARD TO THE DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD HAS A "NO CONFLICT OF INTEREST" POLICY AND ENGAGES IN NO TRANSACTIONS WHICH PRESENT A CONFLICT OF INTEREST, EITHER IN FACT OR APPEARANCE. PER THE CONFLICT OF INTEREST POLICY, ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST MUST BE DISCLOSED TO THE BOARD OF DIRECTORS IN WRITING BY THE INTERESTED PERSON (ANY DIRECTOR OR PRINCIPAL OFFICER WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IN A GIVEN TRANSACTION OR ARRANGEMENT).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BY UTILIZING COMPENSATION DATA FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THE SALARY RECOMMENDATION IS REVIEWED AND APPROVED BY THE EXECUTIVE BOARD, WITH NO MEMBERS WHO HAVE A CONFLICT OF INTEREST BEING INVOLVED IN THE PROCESS. SUBSTANTIATION OF THE DELIBERATION AND DECISION ARE RECORDED AT THAT TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 IS AVAILABLE UPON REQUEST, ON FOUNDATION WEBSITE, OR ON GUIDESTAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE 12,777
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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