2024-11-12T09:02:21-05:00 2023-12-31 251438051 PALERMOKISSINGER & ASSOCIATES PC 9 EAST BEAU STREET WASHINGTON PA 15301 990 2023-01-01 470849282 CASA FOR KIDS INC CASA 7242280414 382 WEST CHESTNUT STREET STE 108 WASHINGTON PA 15301 KELLY SWIFT EXECUTIVE DIRECTOR 7242280414 2024-09-18 true true GARY A KISSINGER CPA P01048791 7242281177 2024-11-12 2023 2024-10-15 13:58:12Z DAVE SPHAR 382 WEST CHESTNUT STREET STE 108 WASHINGTON PA 15301 724425 false X WWW.CASAWASHINGTON.ORG X 2002 PA ADVOCATES FOR ABUSED AND NEGLECTED CHILDREN 9 9 9 50 0 409533 640613 0 192 1154 2409 0 412134 641767 0 0 266723 259230 0 22076 89710 121597 356433 380827 55701 260940 343926 596728 32541 14523 311385 582205 X THE ORGANIZATION TRAINS COMMUNITY MEMBERS TO BECOME COURT APPOINTED SPECIAL ADVOCATES WHO WILL SPEAK UP FOR THE BEST INTEREST OF ABUSED AND NEGLECTED CHILDREN IN THE COURTS OF WASHINGTON COUNTY. CASA VOLUNTEERS REVIEW RECORDS, RESEARCH INFORMATION AND TALK TO EVERYONE INVOLVED IN A CHILD'S LIFE AND THEN PRESENT THEIR RECOMMENDATION TO THE COURT AS TO WHAT THEY FEEL IS IN THE BEST INTEREST OF THE CHILD. false false 318504 THE ORGANIZATION PROVIDES ADVOCATES FOR ABUSED AND NEGLECTED CHILDREN IN THE JUVENILLE COURT SYSTEM. THE CHILDREN AND THEIR CASES ARE REFERRED TO THE PROGRAM BY THE JUVENILLE COURT JUDGE. 318504 true true false false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 9 true false false false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true false false X ORGANIZATION 7242280414 382 WEST CHESTNUT STREET STE 108 WASHINGTON PA 15301 DAVE SPHAR PRESIDENT 2.00 X X 0 0 0 DENNIS STITCH VICE PRESIDE 2.00 X X 0 0 0 KAREN HASSINGER ESQ TREASURER 2.00 X X 0 0 0 NANCY MOORE SECRETARY 2.00 X X 0 0 0 BOB GARRITY DIRECTOR 2.00 X 0 0 0 JOHN HOPPER DIRECTOR 2.00 X 0 0 0 STEVE OLSAVSKY DIRECTOR 2.00 X 0 0 0 DEAN HELFER DIRECTOR 2.00 X 0 0 0 BRANT DUDA DIRECTOR 2.00 X 0 0 0 TONY LOMBARDI EMERITUS BOA 0.00 X 0 0 0 KELLY SWIFT EXECUTIVE DI 40.00 X 59827 0 0 59827 false false false 20000 150626 469987 640613 3155 3155 80657 82658 -2001 -2001 -2001 641767 -2001 3155 59827 35896 23931 179691 167959 11732 19712 16859 1914 939 14879 10355 4524 936 936 7250 5250 2000 13921 9745 1392 2784 19546 15173 1645 2728 9913 8494 946 473 25407 21596 2541 1270 6605 5945 660 6586 5876 710 10563 10151 412 VOLUNTEER EXPENSES 4896 4406 490 DUES AND SUBSCRIPTIONS 650 450 50 150 OTHER OPERATING EXPENSES 445 349 96 380827 318504 40247 22076 298800 439503 29439 5101 5458 34168 27627 11917 6541 108599 28108 7188 343926 596728 3358 6198 29183 8325 32541 14523 X 209325 481091 102060 101114 311385 582205 343926 596728 260940 9880 X false true X true false X 139515 242575 490607 409533 640613 1922843 139515 242575 490607 409533 640613 1922843 640441 1282402 271 200 93 192 3155 3911 753 2378 3131 1929885 77044 0.66450 0.70070 X SUPPORTING SCHEDULE CAPACITY BUILDING 0 PART II, LINE 10 OTHER INCOME 3,131 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 34168 27627 6541 6541 OPERATING LEASE LIABILITY 7331 PAYROLL TAXES PAYABLE 994 8325 X SCHEDULE D, PAGE 3, PART X CASA FOR KIDS, INC. HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 (FORMERLY INTERPRETATION NUMBER 48 (FIN 48)), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, THERE WERE NO PENALTIES OR INTEREST RECOGNIZED ON THE STATEMENTS OF ACTIVITY AS A RESULT OF THE ADOPTION. CASA FOR KIDS, INC.'S ASC 740-10 EVALUATION WAS PERFORMED FOR THE TAX YEARS 2020 THROUGH 2023, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF DECEMBER 31, 2023. FORM 990 - ORGANIZATION'S MISSION THE ORGANIZATION TRAINS COMMUNITY MEMBERS TO BECOME COURT APPOINTED SPECIAL ADVOCATES WHO WILL SPEAK UP FOR THE BEST INTEREST OF ABUSED AND NEGLECTED CHILDREN IN THE COURTS OF WASHINGTON COUNTY. CASA VOLUNTEERS REVIEW RECORDS, RESEARCH INFORMATION AND TALK TO EVERYONE INVOLVED IN A CHILD'S LIFE AND THEN PRESENT THEIR RECOMMENDATION TO THE COURT AS TO WHAT THEY FEEL IS IN THE BEST INTEREST OF THE CHILD. FORM 990, PAGE 1, PART I, LINE 6 CHILD ADVOCACY FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. ONCE APPROVED, FORM 990 IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C OFFICERS AND DIRECTORS ARE REQUIRED TO FILE A YEARLY FORM INDICATING IF THEY HAVE ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A BOARD OF DIRECTORS APPROVE SALARIES PRIOR TO HIRE AND ANNUALLY EVALUATE AND APPROVE RAISES. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST