2024-11-12T08:38:41-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 293 EISENHOWER PARKWAY 2ND FLOOR LIVINGSTON NJ 07039 990 2023-07-01 223123157 COURT APPOINTED SPECIAL ADVOCATES OF MORRIS AND SUSSEX COUNTIES INC COUR 9739987590 222 RIDGEDALE AVENUE 300 CEDAR KNOLLS NJ 07927 LISA FIRKSER EXECUTIVE DIRECTOR 9739987590 2024-11-11 1 0 BRIDGET HARTNETT P01429163 9739949494 2024-11-11 2023 2024-10-15 13:58:12Z LISA FIRKSER 222 RIDGEDALE AVENUE CEDAR KNOLLS NJ 07927 2324094 0 X HTTPS://WWW.CASAMSC.ORG/ X 1991 NJ OUR MISSION IS TO BE A STRONG VOICE FOR THE BEST INTERESTS OF VULNERABLE CHILDREN WHO HAVE BEEN REMOVED FROM THEIR HOMES OR ARE UNDER COURT SUPERVISION DUE TO ABUSE, NEGLECT, OR ABANDONMENT. WE RECRUIT, TRAIN, AND SUPERVISE COMMUNITY VOLUNTEERS TO BE ADVOCATES, MENTORS, AND CHAMPIONS FOR EACH CHILD ON HIS OR HER JOURNEY TO A SAFE, PERMANENT, AND NURTURING HOME. 10 10 10 113 0 0 921077 1132578 0 0 -13915 14958 30056 157901 937218 1305437 0 0 0 0 647306 740685 0 0 138290 258559 229111 905865 969796 31353 335641 2967150 3536060 89931 97936 2877219 3438124 X OUR MISSION IS TO BE A STRONG VOICE FOR THE BEST INTERESTS OF VULNERABLE CHILDREN WHO HAVE BEEN REMOVED FROM THEIR HOMES OR ARE UNDER COURT SUPERVISION DUE TO ABUSE, NEGLECT, OR ABANDONMENT. WE RECRUIT, TRAIN, AND SUPERVISE COMMUNITY VOLUNTEERS TO BE ADVOCATES, MENTORS, AND CHAMPIONS FOR EACH CHILD ON HIS OR HER JOURNEY TO A SAFE, PERMANENT, AND NURTURING HOME. 0 0 750972 CASA IS THE ONLY COURT-AUTHORIZED ADVOCACY PROGRAM FOR CHILDREN AND YOUTH IN FOSTER CARE IN MORRIS AND SUSSEX COUNTIES. WE PROVIDE THE FOLLOWING PROGRAMS AND SERVICES TO BRING CHILDREN BETTER TOMORROWS:CHILD ADVOCACY: IN THIS CORE PROGRAM, CHILDREN WHO ARE VICTIMS OF ABUSE, NEGLECT, AND ABANDONMENT, AND LIVING IN FOSTER HOMES, OR RESIDENTIAL CENTERS ARE ASSIGNED TO TRAINED VOLUNTEERS FOR ADVOCACY IN THE FAMILY COURT SYSTEM. THE VOLUNTEER ADVOCATES PLAY A CRITICAL ROLE IN GATHERING INFORMATION ON EACH CHILD, ORGANIZING IT FOR THE COURT, AND MAKING INFORMED RECOMMENDATIONS TO THE COURT ON THE NEXT STEPS NECESSARY TO ENSURE SUCCESSFUL OUTCOMES. THE VOLUNTEERS WORK TO PROVIDE A STRONG FOUNDATION FOR EACH CHILD WITH EDUCATIONAL, MEDICAL, AND PSYCHOLOGICAL SUPPORTS, RESOURCES, AND SERVICES TO ENSURE THAT EACH CHILD IS IN A SAFE, NURTURING, AND PERMANENT HOME AS SOON AS POSSIBLE. THROUGHOUT EACH CASE, VOLUNTEERS ARE SUPERVISED BY CASA STAFF.VOLUNTEER RECRUITMENT AND TRAINING: THIS PROGRAM'S PURPOSE IS TO PROVIDE A STEADY STREAM OF COMMITTED CITIZENS FROM OUR COMMUNITY TO ACT AS ADVOCATES WITHIN THE FAMILY COURT SYSTEM FOR THE BEST INTERESTS OF CHILDREN AND YOUTH IN FOSTER CARE. POTENTIAL VOLUNTEERS ATTEND INFORMATION SESSIONS TO HEAR ABOUT THE PLIGHT OF ABUSED AND NEGLECTED CHILDREN, AND THE CASA MISSION. THE CANDIDATES CONTINUE THROUGH THE PROCESS OF INTERVIEWS, BACKGROUND CHECKS, VOLUNTEER SELECTION, 36 HOURS OF TRAINING, AND SWEARING-IN CEREMONIES THAT ARE PRESIDED OVER BY FAMILY COURT JUDGES. ONCE SWORN-IN, EACH TRAINEE IS APPROVED TO RECEIVE A CASE ASSIGNMENT.FOSTERING FUTURES (FF): THE FF PROGRAM'S GOAL IS TO OFFER MENTORING AND ADVOCACY SERVICES WHILE EMPOWERING YOUTH, AGES 14 TO 21, TO TRANSFORM THEIR LIVES BEYOND THE FOSTER CARE SYSTEM. SINCE 2014 THIS HAS BEEN AN ESSENTIAL PROGRAM WHERE SPECIALLY TRAINED VOLUNTEER MENTORS WORK WITH YOUTH TO INVESTIGATE THEIR NEEDS, IDENTIFY ASPIRATIONS, AND DEVELOP A PLAN TO ACHIEVE GOALS AND SKILLS FOR INDEPENDENT LIVING. EACH MENTOR IS SUPERVISED BY STAFF FF PROGRAM CASE SUPERVISORS FOR THE DURATION OF EACH CASE. 750972 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 10 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 NJ X LISA FIRKSER 9739987590 222 RIDGEDALE AVENUE SUITE 300 CEDAR KNOLLS NJ 07927 STEPHEN WEINSTEIN ESQ TRUSTEE 2.00 X 0 0 0 ADAM COSSMAN PRESIDENT 2.00 X X 0 0 0 ROBERT JONES TREASURER 2.00 X X 0 0 0 NOREEN M FIERRO ESQ VICE PRESIDENT 2.00 X X 0 0 0 REGINA FARLEKAS SECRETARY 2.00 X X 0 0 0 SANDRA FAVA ESQ TRUSTEE 2.00 X 0 0 0 MICHAEL B KANEF TRUSTEE 2.00 X 0 0 0 KENNY GONZALO GARCIA TRUSTEE 2.00 X 0 0 0 HEIDI OSHIMA TRUSTEE 2.00 X 0 0 0 AMY VACCARO TRUSTEE 2.00 X 0 0 0 LISA FIRKSER EXECUTIVE DIRECTOR 50.00 X 191399 0 6388 191399 0 6388 1 0 1 0 0 26270 445801 660507 16394 1132578 69031 69031 18300 0 18300 18300 18300 859601 913582 92 -53981 -92 -54073 -54073 244584 26270 104983 139601 139601 1305437 0 0 172859 198791 153665 12723 32403 429265 331822 27473 69970 3949 3053 253 643 40490 31299 2591 6600 68190 52711 4364 11115 15800 9480 6320 3692 2205 1487 26880 20367 6513 18040 14432 1804 1804 7426 5941 743 742 73596 59234 14183 179 5452 5179 273 28340 17004 5668 5668 17399 13919 1740 1740 PROGRAM SUPPLIES AND MA 19876 19876 TRAINING 7190 7190 MISCELLANEOUS 4562 2737 912 913 PUBLICATIONS AND DUES 858 858 969796 750972 80534 138290 69173 169621 40241 54056 68925 286057 891533 79634 840331 811899 1948480 2214427 2967150 3536060 59667 63200 28500 32972 1764 1764 89931 97936 X 2877219 3303124 135000 2877219 3438124 2967150 3536060 335641 225264 0 X X 0 1 X 1 0 X 933979 1215695 1790271 921077 1207898 6068920 11776 4630 3935 4596 5944 30881 945755 1220325 1794206 925673 1213842 6099801 1141846 4957955 31373 42096 54296 67692 87331 282788 3325 10 3335 6385924 0.77640 0.81230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 150000 -15000 135000 716665 -716665 516068 210685 -10088 716665 402829 113239 516068 328381 74448 402829 0 0 851600 51720 799880 39933 27914 12019 811899 SECURITY DEPOSITS 1764 1764 X 1642292 225264 6625 104983 336872 1305420 17 17 1305437 1081387 6625 104983 111608 969779 17 17 969796 PART V, LINE 4: FUNDS ARE CONTINUOUSLY MONITORED BY THE BOARD BUT HAVE BEEN RELEASED TO USE FOR GENERAL OPERATIONS. AMOUNTS RELEASED FROM THE RESERVES FOR THE YEARS ENDED JUNE 30, 2024 AND 2023 TOTALED $15,000 AND $716,665, RESPECTIVELY. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, IS NOT LIABLE FOR FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION FOLLOWS STANDARDS THAT PROVIDE CLARIFICATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. NO INTEREST AND PENALTIES WERE RECORDED DURING THE YEAR ENDED JUNE 30, 2024 AND 2023. AT JUNE 30, 2024 AND 2023, THERE ARE NO SIGNIFICANT INCOME TAX UNCERTAINTIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSE 104,983. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSE 104,983. AD 111706 26270 85436 6000 6909 3042 HOLIDAY AD 13679 13679 1425 3 145469 145469 87607 270854 26270 244584 6000 6909 92074 104983 139601 X 0 0 0 0 0 0 0 0 0 LISA FIRKSER EXECUTIVE DIRECTOR 141399 0 50000 0 0 0 388 0 6000 0 197787 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B COURT APPOINTED SPECIAL ADVOCATES OF MORRIS & SUSSEX COUNTIES, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE: WHEN THE FORM 990 HAS BEEN PREPARED AND REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS PROVIDED TO THE MEMBERS OF THE ORGANIZATIONS GOVERNING BODY FOR ANY COMMENTS PRIOR TO ITS SUBMISSION. THE GOVERNING BODY IS PROVIDED WITH A REASONABLE AMOUNT OF TIME TO REVIEW THE FORM 990. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED THROUGH MANAGMENT TO THE OUTSIDE ACCOUNTING FIRM. ANY APPLICABLE ISSUES ARE ADDRESSED PRIOR TO THE RETURN BEING FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C COURT APPOINTED SPECIAL ADVOCATES OF MORRIS & SUSSEX COUNTIES, INC. CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT REGULARLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, THE GOVERNING BODY AND MANAGEMENT WILL INVESTIGATE THE ISSUE. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST MANAGEMENT AND THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY. THE MEMBER WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THERE IS NO LONGER A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE ORGANIZATIONS OFFICERS OR KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES, AN INDEPENDENT BODY. FORM 990, PART VI, SECTION C, LINE 18 COURT APPOINTED SPECIAL ADVOCATES OF MORRIS & SUSSEX COUNTIES, INC. MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE LOCATED AT 222 RIDGEDALE AVENUE, SUITE 300 CEDAR KNOLLS, NJ 07927. FORM 990, PART VI, SECTION C, LINE 19 COURT APPOINTED SPECIAL ADVOCATES OF MORRIS & SUSSEX COUNTIES, INC. MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE LOCATED AT 222 RIDGEDALE AVENUE, SUITE 300 CEDAR KNOLLS, NJ 07927. IN ADDITION FORM 1023 AS WELL AS THE FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE AT 222 RIDGEDALE AVENUE, SUITE 300 CEDAR KNOLLS, NJ 07927. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES IN OVERSIGHT FROM THE PRIOR YEAR.