Kentucky CASA Inc
Nonprofit profile at a glance
- EIN
- 611330139
- IRS 990 coverage
- 2009–2009
- Forms available
- Form 990 2009
- Location
- Louisville, KY, USA
- Phone
- 5025953225
- Rating confidence
- Limited
- Sector
- Alliance/Advocacy
Reported finances
- Revenue
- $240,236
- Expenses
- $190,110
- Assets
- $86,105
- Liabilities
- $10,125
Source: IRS Form 990. Selected filing: tax year 2009. Amounts in USD.
Leadership & pay
16 people listed
Source: IRS Form 990. Selected filing: tax year 2009. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of Kentucky Casa is to present a unified voice for abused and neglected children and to enhance the growth, development and support of local CASA programs throughout the Commonwealth of Kentucky.
What it reported doing in 2009
Supported programs which help abused and neglected children in Kentucky Courts.
Operating model
- Revenue model
- Donor-supported. 89% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 52
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th 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; 64th 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 20.9%; rating input score 83; 83rd percentile among comparable filings
- Total-asset coverage ratio: 0.45; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 42; 42nd percentile among comparable filings
- Officer compensation ratio: 20.8%; rating input score 21; 21st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 15 of 15 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $151K in reported program spending
- Leadership: top reported pay $40K · 16 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 19/100.
- High — Sustainability: Officer compensation ratio scored 21/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.