Athens-oconee Casa Incorporated

Nonprofit profile at a glance

EIN
582100852
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Athens, GA, USA
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Administration of Justice, Courts

Reported finances

Revenue
$484,850
Expenses
$483,743
Assets
$451,943
Liabilities
$70,324

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Highest reported compensation

  • EMILY DANT (Executive Dir.): $62,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Athens oconee casa engages families in the community and through the court in order to ensure a safe, stable, nurturing living environment for children.

What it reported doing in 2024

Athens-Oconee CASA is dedicated to improving the lives of children in foster care in Clarke and Oconee Counties. We work within the community with the Division of Family and Children Services, the juvenile judicial system, educational professionals, and service providers to ensure healthy outcomes for children experiencing foster case. CASA volunteers are specially trained adults appointed by the court to improve a child's foster care experience. These trained volunteers work to promote safe and stable homes for children in times of family crisis while also providing individualized support to children in foster care. These volunteers get to know each child on a one-on-one basis by monthly visitations, school advocacy, extracurricular involvement, and by building relationships with the important people in each child's life.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 92
  • Accountability: 86
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.1%; rating input score 78
  • Program expense ratio: 78.1%; rating input score 78
  • Fundraising efficiency: $230.11 raised per $1 spent on fundraising; rating input score 92; 92nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.93; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 78.1% of revenue deployed · 78.1% of spending went to programs
  • Governance: 13 of 14 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $378K in reported program spending
  • Leadership: top reported pay $62K · 14 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.