Decatur County CASA Inc

Nonprofit profile at a glance

EIN
454404449
IRS 990 coverage
2022–2023
Forms available
Form 990 2023, Form 990-N 2020
Location
Decaturville, TN, USA
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$134,144
Expenses
$55,692
Assets
$89,941
Liabilities
$1,910

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Pamela Bartholomew-Gardner (Executive Director)
  • Ryan Collett (President)
  • Christy England (Vice-President)

People named in this filing

  • Lea Glass (Board Member)
  • Jenny smith (Board Member)
  • Anne Spence-McGee (Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Decatur County CASA is to ensure that every child who has experienced abuse or neglect is placed in a safe and permanent home by utilizing specially trained community volunteers who advocate for children abused or neglected going through the court system.

What it reported doing in 2023

These program expenses have gone to pay the salary and travel of the director and training for the volunteer advocates to perform court related casa duties of approximately 60 abused and neglected children of Decatur County TN

Operating model

Revenue model
Grant-funded. 86% of the money available for current operations came from government grants.
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

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 26
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 73
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.4%; rating input score 19
  • Program expense ratio: 46.2%; rating input score 46
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 58.5%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 1.61; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -38.4% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 105.1% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 154.8% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 19.4% of revenue deployed · 46.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $26K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2022 to 2023
  • Contacts: How to reach this organization
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 19/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.