Civic Intelligence

Casa of Linn County Inc

EIN 93-0953615 • 501(c)3 • Albany, OR

Profile

CASA of Linn County supports volunteers who advocate for the best interests of children who have been abused or neglected and are under the formal protection of the Juvenile Court System in Linn County. Our purpose is to secure a safe and permanent home for every child in the system as quickly as possible.

PO Box 100Albany, OR 97321

www.linncasa.org

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

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

Liabilities / Revenue

37th percentile

0.03x

Higher debt load relative to revenue than 37% of similar nonprofits.

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

Net Margin

58th percentile

8.7%

Higher net margin than 58% of similar nonprofits.

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

Top Officer Pay

53rd percentile

$66,753

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

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

Asset Growth

62nd percentile

8.3%

Faster asset growth than 62% of similar nonprofits.

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

Revenue Growth

10th percentile

-31%

Faster revenue growth than 10% of similar nonprofits.

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

Assets

Up

$1,334,841

Up $102,056 (+8.3%) from 2023

Liabilities

Up

$12,567

Up $5,339 (+74%) from 2023

Net Assets

Up

$1,322,274

Up $96,717 (+7.9%) from 2023

Revenue

Down

$481,906

Down $220,168 (-31%) from 2023

Expenses

Up

$439,862

Up $36,873 (+9.1%) from 2023

Net Income

Down

$42,044

Down $257,041 (-86%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $192,934Liabilities 2011: $3,785Net Assets 2011: $189,1492011Assets 2012: $333,077Liabilities 2012: $4,714Net Assets 2012: $328,3632012Assets 2013: $342,628Liabilities 2013: $5,576Net Assets 2013: $337,0522013Assets 2014: $347,089Liabilities 2014: $6,578Net Assets 2014: $340,5112014Assets 2015: $380,889Liabilities 2015: $14,895Net Assets 2015: $365,9942015Assets 2016: $430,266Liabilities 2016: $4,852Net Assets 2016: $425,4142016Assets 2017: $480,453Liabilities 2017: $6,806Net Assets 2017: $473,6472017Assets 2018: $493,228Liabilities 2018: $20,447Net Assets 2018: $472,7812018Assets 2019: $572,640Liabilities 2019: $15,380Net Assets 2019: $557,2602019Assets 2020: $578,867Liabilities 2020: $18,386Net Assets 2020: $560,4812020Assets 2021: $820,930Liabilities 2021: $12,625Net Assets 2021: $808,3052021Assets 2022: $904,245Liabilities 2022: $9,853Net Assets 2022: $894,3922022Assets 2023: $1,232,785Liabilities 2023: $7,228Net Assets 2023: $1,225,5572023Assets 2024: $1,334,841Liabilities 2024: $12,567Net Assets 2024: $1,322,2742024

Highlighted filing

2024

Assets$1,334,841
Liabilities$12,567
Net Assets$1,322,274

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $161,172Expenses 2011: $191,488Net Income 2011: -$30,3162011Revenue 2012: $350,232Expenses 2012: $211,018Net Income 2012: $139,2142012Revenue 2013: $227,737Expenses 2013: $219,048Net Income 2013: $8,6892013Revenue 2014: $251,619Expenses 2014: $248,160Net Income 2014: $3,4592014Revenue 2015: $335,039Expenses 2015: $309,556Net Income 2015: $25,4832015Revenue 2016: $313,247Expenses 2016: $308,498Net Income 2016: $4,7492016Revenue 2017: $270,885Expenses 2017: $300,191Net Income 2017: -$29,3062017Revenue 2018: $376,820Expenses 2018: $416,753Net Income 2018: -$39,9332018Revenue 2019: $436,796Expenses 2019: $444,936Net Income 2019: -$8,1402019Revenue 2020: $332,011Expenses 2020: $407,490Net Income 2020: -$75,4792020Revenue 2021: $568,164Expenses 2021: $418,908Net Income 2021: $149,2562021Revenue 2022: $454,113Expenses 2022: $354,207Net Income 2022: $99,9062022Revenue 2023: $702,074Expenses 2023: $402,989Net Income 2023: $299,0852023Revenue 2024: $481,906Expenses 2024: $439,862Net Income 2024: $42,0442024

Highlighted filing

2024

Revenue$481,906
Expenses$439,862
Net Income$42,044

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.01$1.32$0.48$0.44$0.04
2023Summary only. Only limited summary data is available for this year.$1.23$0.01$1.23$0.70$0.40$0.30
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.01$0.89$0.45$0.35$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.01$0.81$0.57$0.42$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.02$0.56$0.33$0.41$0.08
2019Summary only. Only limited summary data is available for this year.$0.57$0.02$0.56$0.44$0.44$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.02$0.47$0.38$0.42$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.01$0.47$0.27$0.30$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.00$0.43$0.31$0.31$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.38$0.01$0.37$0.34$0.31$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.35$0.01$0.34$0.25$0.25$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.34$0.23$0.22$0.01
2012Summary only. Only limited summary data is available for this year.$0.33$0.00$0.33$0.35$0.21$0.14
2011Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$0.16$0.19$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$494,419
Mission and Program Overview

Mission

CASA of Linn County supports volunteers who advocate for the best interests of children who have been abused or neglected and are under the formal protection of the Juvenile Court System in Linn County. Our purpose is to secure a safe and permanent home for every child in the system as quickly as possible.

Casa of linn county supports volunteers who advocate for the best interests of children who have been abused or neglected and are under the formal protection of the juvenile court system in linn county. Our purpose is to secure a safe and permanent home for every child in the systen as quickly as possible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,038,580$1,061,132▲ $22,552
Cash and Non-Interest-Bearing Accounts$159,721$253,150▲ $93,429
Savings and Temporary Cash Investments$30,000--
Pledges and Grants Receivable-$15,000-
Land, Buildings, and Equipment, Net$4,484$5,559▲ $1,075
Total Assets$1,232,785$1,334,841▲ $102,056
Liabilities
Other Liabilities$7,153$9,031▲ $1,878
Accounts Payable and Accrued Expenses$75$3,536▲ $3,461
Total Liabilities$7,228$12,567▲ $5,339
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$641,239$716,325▲ $75,086
Net Assets With Donor Restrictions$584,318$605,949▲ $21,631
Total Net Assets Fund Balance$1,225,557$1,322,274▲ $96,717
Total Liabilities and Net Assets / Fund Balance$1,232,785$1,334,841▲ $102,056

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,559$32,466$38,025
Other Securities$495,608--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$511,024-▲ $59,506-$565,524
2023$397,533$75,000▲ $42,325-$511,024
2022$445,609-▼ $44,502-$397,533
2021$343,031$24,000▲ $82,633-$445,609
2020$316,058$3,000▲ $41,506$12,000$343,031
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Leslee MayersExecutive DiFT$66,753$66,753
Jennifer Cabral-irelandExecutive DiFT$62,743$62,743

Board Members and Trustees

NameTitle
Greg AnablePresident
Daniel DornDirector
Emily HarfoucheDirector
Katy TacyDirector
Susan Marie AlquistDirector
Sylvia EbbertDirector
Val DeckerDirector
Shyla MalloyExecutive Di
Crystal TyndallSecretary
Tom HatleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$401,027
Program Service Revenue
$0
Investment Income
$45,791
Other Revenue
$35,088
All Other Contributions
$72,896
Change in Net Assets
$42,044

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$37,134Fair Market Value (FMV)
Total Noncash Contributions1$37,134-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$318,550
Other Expenses$121,312
Total Fundraising Expense$28,223
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$110,072$12,949$6,475$129,496
Other Salaries and Wages$108,803$12,800$6,400$128,003
Occupancy$41,033$4,828$2,414$48,275
Payroll Taxes$26,841$3,158$1,579$31,578
Other Employee Benefits$25,090$2,922$1,461$29,473
Office Expenses$17,520$2,061$1,031$20,612
Fees for Services Accounting-$7,555$7,554$15,109
Fees for Services Other$7,301$859$429$8,589
Advertising$5,080$598$299$5,977
Insurance$4,764$561$280$5,605
Travel$2,673$315$157$3,145
Depreciation Depletion$2,266$267$133$2,666
Other Expenses$224$22$11$257
Total Functional Expenses$356,934$54,705$28,223$439,862
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$47,584
Fundraising Direct Expenses$12,513
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Albany Ask Even$29,756$29,756$5,117$24,639
Kiwanis Roast$10,025$10,025-$10,025
Total Events$47,581$47,581$8,351$39,230
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Liabilities$9,031
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
Yes
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

A copy of form 990 is provided to each member of the board of directors for individual review prior to the submission of the 990.

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

The conflict of interest policy is reviewed annually with board members and staff, and a current year disclosure statement is required. New board members review the conflict of interest policy and sign a disclosure statement during orientation. New staff review and sign the conflict of interest policy at the time of their hire.

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

The organization's executive director is reviewed annually and the beginning base wage compensation is set by the board of directors at the time of hire. In setting the base wage at the time of hire, a national survey (ncasa) is used, as well as comparisons to other local casa offices and non-profit organizations were used. An annual review of the executive director is done and wage increases are based on job performance and increased job responsibilities. Beginning salaries are stated in the signed trial period agreement and changes to compensation are noted in the personnel file.

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

Other key employees and staff are hired by the executive director. The beginning base wage is proposed to the board of directors for approval. Base wages are determined by wage surveys done with other local casa organizations and like non-profit organizations for the particular position being filled. An annual review is performed by the executive director and wage increases are based on job performance and increased responsibilities or duties. Changes in compensation are noted in the personnel file.

Form 990, Page 6, Part VI, Line 19

Casa of linn county, inc., makes it's governing documents, conflict of interest policy, financial statements, and tax form 990 available to the public at the casa office location listed on tax form 990. Requests need to be made in person at the office. Consideration is being given to making these documents available on our website.

Filing and Contact Details

Filer

Filer Name
Casa of Linn County Inc
EIN
93-0953615
Phone
5419262651
Address
PO BOX 100, ALBANY, OR 97321

Signing Officer

Name
Shyla Malloy
Title
Executive Director
Phone
5419262651
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leslee Mayers
Formed
1987
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
8
Employees
8
Volunteers
55

Preparer

Firm
Accuity LLC
Address
PO BOX 1072, ALBANY, OR 97321-0415
Preparer
Glen O Kearns CPA
Phone
5412235555
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Casa of linn county supports volunteers who advocate for the best interests of children who have been abused or neglected and are under the formal protection of the juvenile court system in linn county. Our purpose is to secure a safe and permanent home for every child in the system as quickly as possible.

Form 990, Part XI, Line 9

Direct fundraising expenses 0

Financial Statement Notes

Schedule D, Page 3, Part X

Casa of linn county, inc. Is exempt from income taxes under section 501(c) (3) of the internal revenue code. This tax-exempt status can be revoked by the internal revenue service as a result of direct violations of laws and regulations governing 501(c)(3) organizations. The organizations operating policy requires strict adherence to these laws and regulations in order to maintain its taxexempt status. Managements policy is to engage in activities related to their exempt purpose. Management evaluates tax positions annually based on the guidance in financial accounting standards board (fasb) accounting standards codification (asc) 740. Fasb asc 740 prescribes a comprehensive model for recognizing, measuring, presenting, and disclosing, in the financial statements, tax positions taken or expected to be taken on a tax return, including positions that the organization is exempt from income taxes or not subject to income taxes on unrelated business income. The organization presently discloses or recognizes income tax positions based on managements estimate of whether it is reasonably possible or probable, respectively, that a liability has been incurred for unrecognized income tax benefits.generally, the organization is subject to examination by u.s. Federal and state income tax authorities for three years from the filing of a tax return.

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IRS990/MissionDesc0CASA OF LINN COUNTY SUPPORTS VOLUNTEERS WHO ADVOCATE FOR THE BEST INTERESTS OF CHILDREN WHO HAVE BEEN ABUSED OR NEGLECTED AND ARE UNDER THE FORMAL PROTECTION OF THE JUVENILE COURT SYSTEM IN LINN COUNTY. OUR PURPOSE IS TO SECURE A SAFE AND PERMANENT HOME FOR EVERY CHILD IN THE SYSTEM AS QUICKLY AS POSSIBLE.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CASA OF LINN COUNTY, INC. IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. THIS TAX-EXEMPT STATUS CAN BE REVOKED BY THE INTERNAL REVENUE SERVICE AS A RESULT OF DIRECT VIOLATIONS OF LAWS AND REGULATIONS GOVERNING 501(C)(3) ORGANIZATIONS. THE ORGANIZATIONS OPERATING POLICY REQUIRES STRICT ADHERENCE TO THESE LAWS AND REGULATIONS IN ORDER TO MAINTAIN ITS TAXEXEMPT STATUS. MANAGEMENTS POLICY IS TO ENGAGE IN ACTIVITIES RELATED TO THEIR EXEMPT PURPOSE. MANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON THE GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING, IN THE FINANCIAL STATEMENTS, TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE ORGANIZATION IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENTS ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS.GENERALLY, THE ORGANIZATION IS SUBJECT TO EXAMINATION BY U.S. FEDERAL AND STATE INCOME TAX AUTHORITIES FOR THREE YEARS FROM THE FILING OF A TAX RETURN.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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