Gateway Casa Inc

Nonprofit profile at a glance

EIN
932321950
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2022
Location
Morehead, KY, USA
Phone
6067767081
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Reported finances

Revenue
$230,229
Expenses
$195,642
Assets
$60,779
Liabilities
$10,942

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

Leadership & pay

11 people listed

Executive titles in this filing

  • ELIZABETH ELLIS (EXECUTIVE DIRECTOR)
  • ASHLEY ADKINS (PRESIDENT)
  • TONYA LEMASTER (VICE PRESIDENT)

Highest reported compensation

  • ELIZABETH ELLIS (EXECUTIVE DIRECTOR): $77,000 total reported compensation

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

Overview

Mission

Casa gateway region provides trained, court-appointed volunteer advocates who focus on one thing above all elese; the best interest of the child. Our advocates bring thoughtful, informed recommendations to the court on behalf on children involved in the court system.

What it reported doing in 2024

Gateway casa inc. Services children involved in dependency, abuse, or neglect cases. When children become involved in these cases, they enter a complex legal system filled with professionals making critical decisions about their future. Judges, caseworkers, attorneys, and service providers all play important roles-but limited time and heavy caseloads can make it difficult to fully understand the unique needs of each child. Casa is here to ensure that abused children have a voice. We help by advocating for a childs immediate safety while supporting their physical, emotional, and developmental wellbeing. Casa ensures children receive appropriate services and supports that address their unique needs and circumstances. The organization also promotes consistent care and long-term permanency so children can grow in secure, supportive environments. Casa gateway region exists to make sure the childs voice is heard.

Operating model

Revenue model
Donor-supported. 99% 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 - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.4%; rating input score 77
  • Program expense ratio: 91.1%; rating input score 91
  • 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 39.4%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 94% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 87.5% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 77.4% of revenue deployed · 91.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $178K in reported program spending
  • Leadership: top reported pay $77K · 11 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.