Casa-15th Judicial Circuit

Tax-deductible

Dixon, IL501(c)(3)Civil Rights & AdvocacyEIN 36-3641086

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To solicit, train, & provide court appointed volunteer advocates to work on a one-to-one basis with abused and neglected children.

501(c)(3) charity; gifts are tax-deductible.
68¢ of each $1 spent went to programs.
Run by 31 volunteers and 6 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $34K a year · 15% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$71K
to officers and key staff · 33% of spending
Top officer’s pay lower than 51% of similar orgs
Concern: pay to officers and key staff is 33% of spending; over 30%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 9.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $139K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$23K
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$267K
+32% vs prior year
Spent
$218K
To programs
68%
Net assets
$201K
By yearFY2020–FY2024
Revenue
$267K
FY2024▲ +32%
Revenue by fiscal year
FY2020$190K
FY2021$185K
FY2022$203K
FY2023$201K
FY2024$267K
Expenses
$218K
FY2024▲ +15%
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$161K
FY2023$190K
FY2024$218K
Net assets
$201K
FY2024▲ +32%
Net assets by fiscal year
FY2020$66K
FY2021$99K
FY2022$141K
FY2023$152K
FY2024$201K

From the FY2024 Form 990 (year ending July 2024) · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1989.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $147K Management & general 32% · $71K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $71K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$71,250Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Trisha Tayon’s $71K as Executive Director is at the 49th percentile of top reported officer pay among 1031 $100K–1M civil rights & advocacy nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Trisha Tayon$71,250$71,250$59,601——
Trisha Morrow———$38,490$46,166

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Casa-15th Judicial Circuit executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Recruit and train volunteers to advocate for abused and neglected children.

Provided by the organization

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1 program · $147K · in their own filed words · FY2023
01

Advocates to work on a one-to-one basis with abused and neglected children. Donated office space from lee and carroll county is estimated to be $6,900 for the current year.

$147Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$139K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$267K
Ln 12
Gifts and grantsLn 1h$255K
Other incomeLn 4–11$12K
Investment incomeLn 3$65
Money outPt IX
$218K
Ln 25
Programscol B$147K
Managementcol C$71K
Owns and owesPt X
$201K
net assets · Ln 32
Cash and savingsLn 1–2$177K
Total assetsLn 16$225K
LiabilitiesLn 26$23K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$255K
Government grantsLn 1e$104K
Fundraising eventsLn 1c$11K
Investment incomeLn 3$65
Other incomeLn 4–11$12K
Total revenueLn 12$267K
Assets in detailPt X, end of year
CashLn 1$166K
SavingsLn 2$12K
Cash and savings togetherLn 1–2$177K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$225K
LiabilitiesLn 26$23K
Net assetsLn 32$201K
OperationsPt I, VI
EmployeesI 56
VolunteersI 631
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$98K$177K
Land, buildings, equipmentLn 10c$2K$2K
Total assetsLn 16$178K$225K
LiabilitiesLn 26$25K$23K
Net assetsLn 32$152K$201K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$73K$73K
Other salaries and wagesLn 7$78K$42K$36K
Payroll taxesLn 10$9K$6K$2K
Accounting feesLn 11c$624$624
Advertising and promotionLn 12$132$66$66
Office expensesLn 13$44K$22K$22K
TravelLn 17$4K$2K$2K
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$200$200
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$7K$462$6K
Total functional expensesLn 25$218K$147K$71K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $267K$218K$49K$201K 990 PDF
FY2023 $201K$190K$12K$152K 990 PDF
FY2022 $203K$161K$42K$141K 990 PDF
FY2021 $185K$99K 990 PDF
FY2020 $190K$66K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $266,550 across 8 lines filed
VIII-1a Federated campaigns$28,065
VIII-1c Fundraising events$10,550
VIII-1e Government grants$103,978
VIII-1f All other contributions, gifts and grants$112,114
VIII-1h Total contributions, gifts and grants$254,707
VIII-3 Investment incomeExcluded from tax $65$65
VIII-8 Net income from fundraising eventsExcluded from tax $11,778$11,778
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $11,843$266,550
Part IX · Statement of functional expenses $217,653 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $73,333$73,333
IX-7 Other salaries and wagesPrograms $41,552 · Management $36,223$77,775
IX-10 Payroll taxesPrograms $6,395 · Management $2,132$8,527
IX-11c Accounting feesManagement $624$624
IX-12 Advertising and promotionPrograms $66 · Management $66$132
IX-13 Office expensesPrograms $22,392 · Management $21,798$44,190
IX-17 TravelPrograms $1,946 · Management $1,946$3,892
IX-19 Conferences, conventions and meetingsPrograms $1,003$1,003
IX-22 Depreciation, depletion and amortizationManagement $200$200
IX-23 InsuranceManagement $1,293$1,293
IX-24 Other expenses (24a–d)Programs $462 · Management $6,222$6,684
IX-25 Total functional expensesPrograms $147,149 · Management $70,504 · Fundraising $0$217,653
Part X · Balance sheet $224,656 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $86,601$165,713
X-2 Savings and temporary cash investmentsStart of year $11,555$11,619
X-4 Accounts receivableStart of year $76,602$44,714
X-9 Prepaid expenses and deferred chargesStart of year $846$784
X-10c Land, buildings and equipment, netStart of year $2,026$1,826
X-16 Total assetsStart of year $177,630$224,656
X-17 Accounts payable and accrued expensesStart of year $9,117$11,079
X-19 Deferred revenueStart of year $16,167$12,334
X-26 Total liabilitiesStart of year $25,284$23,413
X-27 Net assets without donor restrictionsStart of year $152,346$201,243
X-32 Total net assets or fund balancesStart of year $152,346$201,243
X-33 Total liabilities and net assetsStart of year $177,630$224,656
Part XI · Reconciliation of net assets $201,243 net assets at year end
XI-1 Total revenue$266,550
XI-2 Total expenses$217,653
XI-3 Revenue less expenses$48,897
XI-4 Net assets at start of year$152,346
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$201,243

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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