CASA of the Southern Tier Inc
Nonprofit profile at a glance
- EIN
- 222984339
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-EZ 2020
- Location
- Corning, NY, USA
- Phone
- 6079362272
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Adoption
Reported finances
- Revenue
- $201,184
- Expenses
- $195,083
- Assets
- $128,994
- Liabilities
- $5,745
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Christie McCarthy (President)
- Charlene Johnson (Executive Director)
Highest reported compensation
- Charlene Johnson (Executive Director): $69,571 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To advocate for the best interests of abused and neglected children in Family Court by recruiting and training community volunteers.
What it reported doing in 2024
CASA of the Southern Tier is a non-profit agency in Chemung, Schuyler, Steuben, and Yates counties. Court appointed by a judge, our volunteers are assigned a child(ren) while they are involved with family court due to a neglect or abuse situation. The volunteers are known as CASA advocates and remain with the child as a continuous unpaid support. The advocate visits the child in each setting (school, foster care, home, visitation with parents/family). The CASA advocate also monitors court orders such as visitation, therapies, parental commitments, etc. for attendance and follow through. A court report on the current situation of the child, concerns, and recommendations are forwarded to the court/judge. (Continued on Schedule O)The CASA remains an advocate and supports the child(ren) throughout the court process until permanent placement is secured. Many of these children endure the changing of foster homes, schools, and family members before they find permanency. Life in general is tough enough for children to handle without the added factor of no stability! Each case can last anywhere from 6 months to over 2 years. Well-trained and competent volunteers are the backbone of the CASA program. Each Advocate serves as a "voice for the child and the one stable person for them in a system of unknowns and new faces! This program is supported by contributions.
Operating model
- Revenue model
- Donor-supported. 91% of the money available for current operations came from contributions and gifts.
- 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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 52
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 35
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.1%; rating input score 58
- Program expense ratio: 59.9%; rating input score 60
- Fundraising efficiency: Limited
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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 0.66; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 33; 33rd percentile among comparable filings
- Officer compensation ratio: 35.7%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: 11.4% per year; rating input score 100; 73rd percentile among comparable filings
- Revenue growth: 6.1% per year; rating input score 100; 58th percentile among comparable filings
- Asset growth: 22.9% per year; rating input score 100; 87th percentile among comparable filings
Details
- Where the money goes: 58.1% of revenue deployed · 59.9% of spending went to programs
- Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $117K in reported program spending
- Leadership: top reported pay $70K · 8 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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 — Financial Efficiency: Mission deployment rate scored 58/100.
- Moderate — Sustainability: Operating margin scored 46/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- High — Sustainability: Officer compensation ratio scored 8/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 33/100.