First Judicial District Casa-Gal Program INC EIN 81-0523987 Form 990 (PDF) Claim this org

First Judicial District Casa-Gal Program INC

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Advocates for abused and neglected children, ensuring their best interests in finding safe, permanent homes. For fiscal year 2025 it reported $266K in revenue, $191K in expenses, and $519K in net assets.Pt I

Type
Public charity (501(c)(3)) · Crime & Legal
Location
Helena, MT
Website
casaoflcbwc.org
Filings
5 on file (2020–2025)
Revenue
$266KFY2025
Expenses
$191K
Net assets
$519K
People
13
Filings
5
Updates
0
More identity details & actions ⌄
EIN  81-0523987 Public charity (501(c)(3)) Helena, MT
Form 990 (PDF)
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Size
$100K–1M
What they do
Advocates for abused and neglected children, ensuring their best interests in finding safe, permanent homes.
Leadership
Tammy Heigh · Executive Director · $63K
Money in and out
$266K revenue, $191K expenses
Bottom line
59% program efficiency
Where the money goes · FY2025
Total revenue
$266K
Pt VIII · Ln 12
Total expenses
$191K
Pt IX · Ln 25
Net assets
$519K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $75K
Where spending went · Part IX cols B–D
Program services $0.59 Management & general $0.30 Fundraising $0.11
Program efficiency
59%
of spending reaches programs▼ -6% vs prior filing year
Operating runway
37.3mo
months of highly liquid reserves at operating expense rate▲ +0.8% vs prior filing year
Surplus margin
+28%
revenue over expenses, this year▼ -21% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$266K
FY2025▲ +7%
Expenses
$191K
FY2025▲ +19%
Total assets
$523K
FY2025▲ +18%
Total liabilities
$4K
FY2025▼ -16%
Total revenue
$266K
Pt VIII · Ln 12
Total expenses
$191K
Pt IX · Ln 25
Net assets
$519K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$75K
Total assetsPt X · Ln 16$523K
Program-expense ratioPt IX · col B59%
Voting members of governing bodyPt I · Ln 312
Independent voting membersPt I · Ln 412

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CFirst Judicial District Casa-Gal Program INC
EINHdr · item D81-0523987
Principal addressHdr · item CHelena, MT
WebsiteHdr · item Jcasaoflcbwc.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MMT
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFCrime & Legal (I72)
Ruling yearIRS BMFMay 1999

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a12
Independent voting membersPt VI · Ln 1b12
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$63,085Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Tammy Heigh’s $63K as Executive Director is at the 40th percentile of top reported officer pay among 1398 $100K–1M crime & legal 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 · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2020
Tammy Heigh$63,085$54,683$32,042
Sara Hess$51,596$43,221
Gerald Hill$51,000
Pamela Young$48,883
Erin Gilmore$45,731
Kendra Proue$32,783

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.

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Mission & Programs · Part III

Where the work happens

3 program services account for $113K of program spending, described in the organization's own filed words · FY2024.
01

Child Advocacy

Trained volunteers and casa staff support the needs of children in court cases before the first judicial district court. Casa internally allocates funding to match program spending and devotion of staff time.

$105Kprogram expense
02

Volunteer Training and Support

Trained new volunteers to be advocates for abused and neglected children in dependent negligent cases. Casa internally allocates funding to match program spending and devotion of staff time.

$7Kprogram expense
03

Community Education and Outreach

Staff and volunteers attend meetings and events while sharing brochures and educational materials with the public to raise awareness of how they and casa address the abused and neglected children in the community.

$1Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$259K · 97%
Investment income$9K · 3%
Contributions & grants97%$259K
Investment income3%$9K
— government grantsLn 1e$127K
Total revenueLn 12$266K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.59 Management & general $0.30 Fundraising $0.11
Program services59%$113K
Management & general30%$57K
Fundraising11%$22K
Total functional expensesLn 25$191K

Balance Sheet

Part X · end of year
CashLn 1$401K
Total assetsLn 16$523K
Total liabilitiesLn 26$4K
Total net assetsLn 32$519K
Months of cash on handcomputed25.2

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $509K · Operating expenses (Pt IX) $191K · Less non-cash grants $27K · Cash operating expenses/yr $164K
37.3 months
Where the money goes
Program services
Program services $113K · Total expenses $191K
59%
Management & General
Management & general $57K · Total expenses $191K
30%
Fundraising
Fundraising $22K · Total expenses $191K
11%
Cost to raise $1
Fundraising expense (3-yr avg) $22K · Solicited contributions (3-yr avg) $117K
$0.19 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $259K · Total revenue $266K
97%
Government reliance
Government grants $127K · Total revenue $266K
48%
Earned-income share
Program service revenue $0 · Total revenue $266K
0%
Investment reliance
Investment income $9K · Total revenue $266K
+3%
Program self-sufficiency
Program service revenue $0 · Total expenses $191K
0%
Growth & trend
Revenue growth (YoY)
This year $266K · Prior year $249K
+7%
Revenue CAGR
FY2019 $213K · FY2024 $266K
+5%
Net-asset trend (YoY)
End of year $519K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $266K · Expenses $191K
+28%
Liabilities-to-Assets
Total liabilities — · Total assets $523K
Net-asset ratio
Net assets $519K · Total assets $523K
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $108K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $523K
21%
People & payroll
Highest Reported Total Compensation
Individual Tammy Heigh · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $63K · Total expenses $191K
33%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $120K · Total expenses $191K
63%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 59%
Overhead ratio 30%
Fundraising cost ratio 8%
Revenue growth 7%
Accounting fee ratio 9%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 2 funders$49K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$266K revenue · viewing · ⤓ 990 PDF
FY2024$249K revenue · ⤓ 990 PDF
FY2023$319K revenue · ⤓ 990 PDF
FY2022$278K revenue · ⤓ 990 PDF
FY2021not on file
FY2020$213K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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