Civic Intelligence

Casa of Clackamas County

EIN 93-1105205 • 501(c)3 • Oregon City, OR

View Organization Page

Profile

Casa of clackamas county recruits, trains, and supports court appointed special advocates: community volunteers who advocate for the best interest of children in the foster care system who need safe, permanent homes.

421 High Street Suite 108Oregon City, OR 97045

www.casa-cc.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.17x

Higher debt load relative to assets than 65% of similar nonprofits.

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

Liabilities / Revenue

59th percentile

0.13x

Higher debt load relative to revenue than 59% of similar nonprofits.

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

Net Margin

57th percentile

8.1%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

75th percentile

$122,386

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

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

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

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

Revenue Growth

74th percentile

29%

Faster revenue growth than 74% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$705,195

Up $93,474 (+15%) from 2023

Liabilities

Up

$122,824

Up $18,139 (+17%) from 2023

Net Assets

Up

$582,371

Up $75,335 (+15%) from 2023

Operations
Liabilities / Revenue59th percentileNet Margin57th percentile

Revenue

Up

$927,533

Up $210,757 (+29%) from 2023

Expenses

Up

$852,198

Up $34,206 (+4.2%) from 2023

Net Income

Up

$75,335

Up $176,551 (+174%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

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

$800K$600K$400K$200K$0Assets 2011: $456,236Liabilities 2011: $47,277Net Assets 2011: $408,9592011Assets 2012: $344,055Liabilities 2012: $22,054Net Assets 2012: $322,0012012Assets 2013: $302,517Liabilities 2013: $32,106Net Assets 2013: $270,4112013Assets 2014: $306,585Liabilities 2014: $10,159Net Assets 2014: $296,4262014Assets 2015: $349,830Liabilities 2015: $24,383Net Assets 2015: $325,4472015Assets 2016: $425,743Liabilities 2016: $14,257Net Assets 2016: $411,4862016Assets 2017: $531,491Liabilities 2017: $34,770Net Assets 2017: $496,7212017Assets 2018: $402,931Liabilities 2018: $42,897Net Assets 2018: $360,0342018Assets 2019: $438,098Liabilities 2019: $33,548Net Assets 2019: $404,5502019Assets 2020: $540,708Liabilities 2020: $135,772Net Assets 2020: $404,9362020Assets 2021: $631,813Liabilities 2021: $139,466Net Assets 2021: $492,3472021Assets 2022: $641,078Liabilities 2022: $32,826Net Assets 2022: $608,2522022Assets 2023: $611,721Liabilities 2023: $104,685Net Assets 2023: $507,0362023Assets 2024: $705,195Liabilities 2024: $122,824Net Assets 2024: $582,3712024

Highlighted filing

2024

Assets$705,195
Liabilities$122,824
Net Assets$582,371
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $257,282Expenses 2011: $355,402Net Income 2011: -$98,1202011Expenses 2012: $294,9982012Expenses 2013: $258,9472013Revenue 2014: $262,008Expenses 2014: $235,993Net Income 2014: $26,0152014Revenue 2015: $304,493Expenses 2015: $275,472Net Income 2015: $29,0212015Revenue 2016: $426,148Expenses 2016: $340,109Net Income 2016: $86,0392016Revenue 2017: $576,677Expenses 2017: $491,442Net Income 2017: $85,2352017Revenue 2018: $415,808Expenses 2018: $552,495Net Income 2018: -$136,6872018Revenue 2019: $638,845Expenses 2019: $594,329Net Income 2019: $44,5162019Revenue 2020: $654,009Expenses 2020: $653,623Net Income 2020: $3862020Revenue 2021: $782,996Expenses 2021: $695,585Net Income 2021: $87,4112021Revenue 2022: $900,824Expenses 2022: $784,919Net Income 2022: $115,9052022Revenue 2023: $716,776Expenses 2023: $817,992Net Income 2023: -$101,2162023Revenue 2024: $927,533Expenses 2024: $852,198Net Income 2024: $75,3352024

Highlighted filing

2024

Revenue$927,533
Expenses$852,198
Net Income$75,335
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$705,195
Liabilities
$122,824
Net assets
$582,371
Revenue
$927,533
Expenses
$852,198
Net income
$75,335
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.05$1.23$5.82$9.28$8.52$0.75
2023Detailed filing. Detailed filing data is available for this year.$6.12$1.05$5.07$7.17$8.18$1.01
2022Detailed filing. Detailed filing data is available for this year.$6.41$0.33$6.08$9.01$7.85$1.16
2021Detailed filing. Detailed filing data is available for this year.$6.32$1.39$4.92$7.83$6.96$0.87
2020Detailed filing. Detailed filing data is available for this year.$5.41$1.36$4.05$6.54$6.54$0.00
2019Detailed filing. Detailed filing data is available for this year.$4.38$0.34$4.05$6.39$5.94$0.45
2018Detailed filing. Detailed filing data is available for this year.$4.03$0.43$3.60$4.16$5.52$1.37
2017Summary only. Only limited summary data is available for this year.$5.31$0.35$4.97$5.77$4.91$0.85
2016Detailed filing. Detailed filing data is available for this year.$4.26$0.14$4.11$4.26$3.40$0.86
2015Detailed filing. Detailed filing data is available for this year.$3.50$0.24$3.25$3.04$2.75$0.29
2014Detailed filing. Detailed filing data is available for this year.$3.07$0.10$2.96$2.62$2.36$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.32$2.70$2.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.44$0.22$3.22$2.95
2011Summary only. Only limited summary data is available for this year.$4.56$0.47$4.09$2.57$3.55$0.98
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$1,032,310
Mission and Program Overview

Mission

Child advocates, inc. Mobilizes court appointed volunteers to break the vicious cycle of child abuse. We speak up for abused and neglected children who are lost in the system and help guide them into safe and permanent homes where they can thrive.

Casa of clackamas county recruits, trains, and supports court appointed special advocates: community volunteers who advocate for the best interest of children in the foster care system who need safe, permanent homes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$515,136$539,704▲ $24,568
Pledges and Grants Receivable$17,605$55,000▲ $37,395
Prepaid Expenses and Deferred Charges$3,280$11,627▲ $8,347
Land, Buildings, and Equipment, Net$2,875$4,375▲ $1,500
Accounts Receivable-$1,879-
Total Assets$611,721$705,195▲ $93,474
Other Assets Total$72,825$92,610▲ $19,785
Liabilities
Other Liabilities$89,803$103,357▲ $13,554
Deferred Revenue$6,500$10,413▲ $3,913
Accounts Payable and Accrued Expenses$8,382$9,054▲ $672
Total Liabilities$104,685$122,824▲ $18,139
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$443,818$551,616▲ $107,798
Net Assets With Donor Restrictions$63,218$30,755▼ $32,463
Total Net Assets Fund Balance$507,036$582,371▲ $75,335
Total Liabilities and Net Assets / Fund Balance$611,721$705,195▲ $93,474

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,375$27,542$31,917
Other Assets Org$3,200--
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KEITH O'BRIENExecutive DiFT$114,844$7,542$122,386

Board Members and Trustees

NameTitle
Dr Julia BarnesChair
Bo OswaldVice Chair
Craig TiffanyDirector
Heidi Jeromanovs CfpDirector
Jacob MillsDirector
John BoydDirector
Michael ClancyDirector
Randi ClarkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$961,340
Program Service Revenue
$0
Investment Income
$11,174
Other Revenue
$-44,981
All Other Contributions
$516,069
Change in Net Assets
$75,335

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 Amount
Other Non Cash Contri Table$27,097
Total Noncash Contributions$27,097

Audited Revenue Reconciliation

Revenue per Audited Statements
$927,533
Revenue Not Reported on Form 990
$3,779
Total Revenue per Audited Statements
$931,312
Total Revenue per Form 990
$927,533
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$703,613
Other Expenses$148,585
Total Fundraising Expense$142,031
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$398,848$2,039$49,687$450,574
Current Officers, Directors, Trustees, and Key Employees$53,609$26,804$53,609$134,022
Payroll Taxes$43,872$2,675$9,339$55,886
Other Employee Benefits$50,776-$4,608$55,384
Fees for Services Other$34,181$1,466$10,194$45,841
Occupancy$24,846$1,421$5,310$31,577
Information Technology$20,297$233$661$21,191
Fees for Services Accounting$6,700$13,362-$20,062
Pension Plan Contributions$6,509$174$1,064$7,747
Office Expenses$4,874$306$2,000$7,180
Insurance$3,530$2,654-$6,184
Depreciation Depletion$2,882--$2,882
Other Expenses$642$582$1,322$2,546
Total Functional Expenses$657,759$52,408$142,031$852,198

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$855,977
Expenses per Audited Statements$852,198
Total Expenses per Form 990$852,198
Expenses Not Reported on Form 990$3,779
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$104,777
Fundraising Gross Income$59,575
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$231,295$34,375$56,389$-22,014
Benefit Luncheo$8,025-$4,326-
Total Events$271,492$59,575$76,847$-17,272
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$85,192
Accrued Compensated Absences$18,165
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
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

“The treasurer, board chair, and the executive director receive a draft of the 990. The executive director and officers review the 990 draft, and provide comments. The auditor reviews the 990 with the full board. All board members have the opportunity to recommend any necessary changes prior to filing.”

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

“All board members review and sign a statement of compliance with the conflict of interest policy annually.”

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

“Executive director's salary is reviewed and approved by the board.”

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

“All officer and key employee salaries are approved by the board.”

Form 990, Page 6, Part VI, Line 19

“The governing documents, conflict of interest policy and financial statements are available in the office of the organization, upon request.”

Filing and Contact Details

Filer

Filer Name
Casa of Clackamas County
EIN
93-1105205
Phone
5037230521
Address
421 HIGH STREET SUITE 108, OREGON CITY, OR 97045

Signing Officer

Name
KEITH O'BRIEN
Title
Executive Director
Phone
5037230521
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Julia Barnes
Formed
1992
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
13
Volunteers
150

Preparer

Firm
James E Richman CPA
Address
3269 NE ALAMEDA TERRACE, PORTLAND, OR 97212
Preparer
James E Richman
Phone
5032953780
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization follows the provisions of fasb asc toopic 740 accounting for uncertainty in income taxes. Management has evealuated the organization's tax positions and concluded that there are no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this topic.”

Raw XML AppendixShowing 400 of 482 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/MissionDesc0CASA OF CLACKAMAS COUNTY RECRUITS, TRAINS, AND SUPPORTS COURT APPOINTED SPECIAL ADVOCATES: COMMUNITY VOLUNTEERS WHO ADVOCATE FOR THE BEST INTEREST OF CHILDREN IN THE FOSTER CARE SYSTEM WHO NEED SAFE, PERMANENT HOMES.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0PROVIDE TRAINING FOR CASA STAFF AND VOLUNTEERS STATEWIDE ON EFFECTIVE CITIZEN ENGAGEMENT WITH THE STATE LEGISLATURE, TRACK AND PROVIDE INFORMATION ON BILLS THAT ARE OF INTEREST TO CASA PROGRAMS, ASSIST OREGON CASA PROGRAMS WITH NEW LEGISLATION DESIGNED TO MOVE ADMINISTRATION OF CASA FROM ONE STATE ENTITY TO ANOTHER.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-B, LINE 1
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSETS- LEASES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEPOSITS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt118165
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED COMPENSATED ABSENCES
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC TOOPIC 740 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS EVEALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS TOPIC.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER, BOARD CHAIR, AND THE EXECUTIVE DIRECTOR RECEIVE A DRAFT OF THE 990. THE EXECUTIVE DIRECTOR AND OFFICERS REVIEW THE 990 DRAFT, AND PROVIDE COMMENTS. THE AUDITOR REVIEWS THE 990 WITH THE FULL BOARD. ALL BOARD MEMBERS HAVE THE OPPORTUNITY TO RECOMMEND ANY NECESSARY CHANGES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS REVIEW AND SIGN A STATEMENT OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR'S SALARY IS REVIEWED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OFFICER AND KEY EMPLOYEE SALARIES ARE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE IN THE OFFICE OF THE ORGANIZATION, UPON REQUEST.

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