Yellowstone Casa Inc

Nonprofit profile at a glance

EIN
481301287
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Billings, MT, USA
Phone
4062591233
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Official website

Reported finances

Revenue
$929,682
Expenses
$863,457
Assets
$1,308,847
Liabilities
$555,456

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

Leadership & pay

12 people listed

Executive titles in this filing

  • DREW MACLEOD (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DREW MACLEOD (EXECUTIVE DIRECTOR): $97,094 total reported compensation

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

Overview

Mission

Yellowstone casa is a non-profit organization whose mission is to train and provide volunteers to represent the interests of abused and neglected children in the yellowstone county court system. These court appointed special advocate volunteers serve as a child's voice in court, promote the child's best interests and advocate for a safe, permanent home. Casa volunteers serve as the investgative body of the court, personally interviewing the child, parents, foster parents, school personnel, therapists and others who know about the child and his or her needs. Casa volunteers prepare a written report to the court, advising the court of the status of the case and providing recommendations in the best interest of the child as it relates to a safe, permanent home for the child, as quickly as possible. Casa is the only organization in yellowstone county that advocates for the child in court, focusing on a permanent solution that prevents future abuse or neglect.

What it reported doing in 2024

Yellowstone casa is a donor funded non-profit organization whose work is accomplished entirely through volunteers. Per national casa standards, yellowstone casa volunteers receive an initial 30 hours of training. Once training is complete, casa volunteers are sworn in by a judge and assigned a case at which time they receive extensive ongoing case supervision by casa staff and receive an additional 18 hours of training every year to remain a casa volunteer. Donor funds are utilized to support the recrutiment, training and ongoing supervision of 170 volunteers who served 341 court appointed children in yellowstone county. The goal of yellowstone casa is to train new volunteers in order to provide a casa volunteer for every abused and neglected child in yellowstone county.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.1%; rating input score 72
  • Program expense ratio: 77.4%; rating input score 77
  • Fundraising efficiency: $12.18 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

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: 8 of 8 controls in place; rating input score 100
    • 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: Pass

Sustainability

  • Operating margin: 7.1%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.52; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 11.2%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 15.1% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 72.1% of revenue deployed · 77.4% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $668K in reported program spending
  • Leadership: top reported pay $97K · 12 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2009 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.