First Judicial District Casa-Gal Program INC FY2023 filing

Tax-deductible

Helena, MT501(c)(3)Crime & LegalEIN 81-0523987Revenue $319K in FY2023

On file with the IRScasaoflcbwc.orgPo Box 4865, 59604-4865 · Helena, MTTax-exempt since May 1999Publicly supported charity — 170(b)(1)(A)(vi)

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The mission of Casa (court appointed special advocates) is to provide volunteer guardians to work on behalf of abused and neglected children to promote their best interests in the pursuit of safe, permanent homes.we envision a world in which every child in the First Judicial District court system will have a Casa volunteer to give them a voice and provide what they believe is in the best interest of the child to the judges who appoint them.

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
$129K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $64K a year · 24% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
65%
of spending
Fine: 65% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$129K
to officers and key staff · 67% of spending
Concern: pay to officers and key staff is 67% of spending; over 30%.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 16.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $49K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$8K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$319K
+15% vs prior year
Spent
$194K
To programs
65%
Net assets
$366K
By yearFY2020–FY2025
Revenue
$319K
FY2023▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2020$213K
FY2022$278K
FY2023$319K
FY2024$249K
FY2025$266K
Expenses
$194K
FY2023▼ -23%
Tap a bar for its year
Expenses by fiscal year
FY2020$209K
FY2022$252K
FY2023$194K
FY2024$160K
FY2025$191K
Net assets
$366K
FY2023▲ +52%
Tap a bar for its year
Net assets by fiscal year
FY2020$109K
FY2022$241K
FY2023$366K
FY2024$439K
FY2025$519K

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1999.

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

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $127K Management & general 22% · $43K Fundraising 12% · $24K

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

11 people listed on the 990; $129K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Prior Executive Director
$51,596Pt VII · Sec A
Prior Co-Executive Director
$45,731Pt VII · Sec A
Executive Director Prior Co-Executive Director
$32,042Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Prior President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Tammy Heigh’s $63K as Executive Director is at the 40th percentile of top reported officer pay among 1404 $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.

See First Judicial District Casa-Gal Program INC 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

Advocates for abused and neglected children, ensuring their best interests in finding safe, permanent homes.

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Provided by the organization

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3 programs · $127K · in their own filed words · FY2022
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.

$115Kprogram 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.

$10Kprogram 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.

$2Kprogram 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 · FY2022
Total grants receivedfrom 2 funders$49K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$319K
Ln 12
Gifts and grantsLn 1h$297K
Other incomeLn 4–11$19K
Investment incomeLn 3$4K
Money outPt IX
$194K
Ln 25
Programscol B$127K
Managementcol C$43K
Fundraisingcol D$24K
Owns and owesPt X
$366K
net assets · Ln 32
Cash and savingsLn 1–2$259K
Total assetsLn 16$374K
LiabilitiesLn 26$8K
PeoplePt VI, VII
11
listed · VII A
PaidVII A3
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$297K
Government grantsLn 1e$169K
Noncash giftsLn 1g$4K
Fundraising eventsLn 1c$8K
Investment incomeLn 3$4K
Other incomeLn 4–11$19K
Total revenueLn 12$319K
Assets in detailPt X, end of year
CashLn 1$259K
Cash and savings togetherLn 1–2$259K
InvestmentsLn 11–13$91K
Land, buildings, equipmentLn 10c$24K
Other assetsLn 15$625
Total assetsLn 16$374K
LiabilitiesLn 26$8K
Net assetsLn 32$366K
OperationsPt I, VI
EmployeesI 54
VolunteersI 640
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$137K$259K
InvestmentsLn 11–13$89K$91K
Land, buildings, equipmentLn 10c$29K$24K
Total assetsLn 16$255K$374K
LiabilitiesLn 26$14K$8K
Net assetsLn 32$241K$366K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$53K$24K$21K$8K
Other salaries and wagesLn 7$71K$51K$11K$8K
Pension plan contributionsLn 8$3K$2K$416$312
Other employee benefitsLn 9$450$324$72$54
Payroll taxesLn 10$10K$7K$2K$1K
Legal feesLn 11b$5K$3K$752$564
Other fees for servicesLn 11g$2K$2K$400$300
Advertising and promotionLn 12$855$615$137$103
Office expensesLn 13$2K$2K$358$268
Information technologyLn 14$4K$3K$715$535
OccupancyLn 16$13K$9K$2K$2K
TravelLn 17$2K$2K$369$277
InterestLn 20$660$475$106$79
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$5K$3K$752$564
Other expenses (24a–d)Ln 24$14K$10K$2K$2K
All other expensesLn 24e$4K$3K$562$421
Total functional expensesLn 25$194K$127K$43K$24K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $266K$191K$75K$519K 990 PDF
FY2024 $249K$160K$88K$439K 990 PDF
FY2023 Viewing $319K$194K$125K$366K 990 PDF
FY2022 $278K$252K$26K$241K 990 PDF
FY2021 Not on file
FY2020 $213K$209K$4K$109K 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 FY2023 990 (6 parts)
Part I · Summary $319,283 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $245,907$296,879
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $797$3,511
I-11 Other revenuePrior year $0$18,893
I-12 Total revenuePrior year $246,704$319,283
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $172,345$136,769
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $71,420$57,491
I-18 Total expensesPrior year $243,765$194,260
I-19 Revenue less expensesPrior year $2,939$125,023
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $319,283 across 9 lines filed
VIII-1a Federated campaigns$36,949
VIII-1c Fundraising events$8,245
VIII-1e Government grants$169,131
VIII-1f All other contributions, gifts and grants$82,554
VIII-1g Noncash contributions (included above)$3,703
VIII-1h Total contributions, gifts and grants$296,879
VIII-3 Investment incomeExcluded from tax $3,511$3,511
VIII-8 Net income from fundraising eventsExcluded from tax $18,893$18,893
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $22,404$319,283
Part IX · Statement of functional expenses $194,260 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $23,721 · Management $21,085 · Fundraising $7,907$52,713
IX-7 Other salaries and wagesPrograms $50,839 · Management $11,298 · Fundraising $8,473$70,610
IX-8 Pension plan contributionsPrograms $1,873 · Management $416 · Fundraising $312$2,601
IX-9 Other employee benefitsPrograms $324 · Management $72 · Fundraising $54$450
IX-10 Payroll taxesPrograms $7,485 · Management $1,663 · Fundraising $1,247$10,395
IX-11b Legal feesPrograms $3,385 · Management $752 · Fundraising $564$4,701
IX-11g Other fees for servicesPrograms $1,800 · Management $400 · Fundraising $300$2,500
IX-12 Advertising and promotionPrograms $615 · Management $137 · Fundraising $103$855
IX-13 Office expensesPrograms $1,611 · Management $358 · Fundraising $268$2,237
IX-14 Information technologyPrograms $3,211 · Management $715 · Fundraising $535$4,461
IX-16 OccupancyPrograms $9,075 · Management $2,017 · Fundraising $1,512$12,604
IX-17 TravelPrograms $1,663 · Management $369 · Fundraising $277$2,309
IX-20 InterestPrograms $475 · Management $106 · Fundraising $79$660
IX-22 Depreciation, depletion and amortizationPrograms $5,103$5,103
IX-23 InsurancePrograms $3,386 · Management $752 · Fundraising $564$4,702
IX-24 Other expenses (24a–d)Programs $9,968 · Management $2,217 · Fundraising $1,661$13,846
IX-24e All other expensesPrograms $2,530 · Management $562 · Fundraising $421$3,513
IX-25 Total functional expensesPrograms $127,064 · Management $42,919 · Fundraising $24,277$194,260
Part X · Balance sheet $373,800 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $137,049$258,551
X-10c Land, buildings and equipment, netStart of year $28,739$23,636
X-12 Other securitiesStart of year $88,792$90,988
X-15 Other assetsStart of year $625$625
X-16 Total assetsStart of year $255,205$373,800
X-17 Accounts payable and accrued expensesStart of year $14,463$8,114
X-26 Total liabilitiesStart of year $14,463$8,114
X-27 Net assets without donor restrictionsStart of year $240,742$365,686
X-32 Total net assets or fund balancesStart of year $240,742$365,686
X-33 Total liabilities and net assetsStart of year $255,205$373,800
Part XI · Reconciliation of net assets $365,686 net assets at year end
XI-1 Total revenue$319,283
XI-2 Total expenses$194,260
XI-3 Revenue less expenses$125,023
XI-4 Net assets at start of year$240,742
XI-5 Net unrealized gains (losses) on investments−$79
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$365,686

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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