Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 10.7% of source-year revenue.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
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
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $104,072 | $30,998 | $135,070 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jay Yelas | Executive Di | FT | $141,994 | $141,994 |
| Name | Title |
|---|---|
| Scot Laney | President |
| Chase Anderson | Director |
| Robert Forster | Director |
| Tom Hill | Director |
| Troy Moncrief | Secretary |
| Randy Hopper | Vice Preside |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $512,542 |
| Fundraising Direct Expenses | $200,461 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net 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 |
“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.”
“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).”
“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 is available upon request, on foundation website, or on guidestar.”
“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.”
“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”
“Book / tax depreciation difference 12,777”
“Book / tax depreciation difference 12,777”
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/ActivityOrMissionDesc | 0 | 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. |
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| IRS990/Desc | 0 | 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 |
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| IRS990/MissionDesc | 0 | 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. |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 13495 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 15075 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25659 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 19846 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15075 |
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| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990/PrincipalOfficerNm | 0 | JAY YELAS |
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| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYTotalRevenueAmt | 0 | 1429252 |
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| IRS990/ReportOtherLiabilitiesInd | 0 | false |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | BOOK / TAX DEPRECIATION DIFFERENCE 12,777 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1244773 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt | 0 | 22670 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt | 0 | 26948 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 200461 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt | 0 | 2400 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt | 0 | 19163 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt | 0 | 21563 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | FTW GALA |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | WACO GALA |
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| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt | 0 | 6072 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt | 0 | 10429 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 40344 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 299220 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 143204 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 170219 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 248737 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 143271 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 312081 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt | 0 | 18337 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt | 0 | 7412 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 16205 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 9672 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 2 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 24346 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt | 0 | 1250 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt | 0 | 8683 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | FORM 990 IS AVAILABLE UPON REQUEST, ON FOUNDATION WEBSITE, OR ON GUIDESTAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BOOK / TAX DEPRECIATION DIFFERENCE 12,777 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
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