2025-12-16T15:02:08-06:00 2025-06-30 810386935 SUMMERS MCNEA & CO PC 15 AVANTA WAY SUITE 1 BILLINGS MT 59102 990 2024-07-01 481301287 YELLOWSTONE CASA INC YELL 4062591233 550 NORTH 31ST STREET 240 BILLINGS MT 59101 HOLLY HINTZ TREASURER 4062591233 2025-12-15 1 0 BRIAN F VAN STEELAND P00481262 4066522320 2024 2025-03-06 01:10:19Z CASA OF YELLOWSTONE COUNTY DREW MACLEOD 550 NORTH 31ST STREET SUITE 240 BILLINGS MT 59101 932014 0 X WWW.YELLOWSTONECASA.ORG X 2002 MT YELLOWSTONE CASA'S MISSION IS TO ADVOCATE FOR A SAFE AND PERMANENT HOME FOR ABUSED AND NEGLECTED CHILDREN IN THE YELLOWSTONE COUNTY. OUR MISSION IS TO PROVIDE A HIGHLY TRAINED VOLUNTEER ADVOCATE FOR EVERY ABUSED AND NEGLECTED CHILD IN THE YELLOWSTONE COUNTY COURT AND FOSTER CARE SYSTEM. 11 11 13 170 0 0 759295 916317 0 0 12132 10792 1632 2573 773059 929682 0 0 0 0 551057 620748 0 0 75217 232733 242709 783790 863457 -10731 66225 707774 1308847 38237 555456 669537 753391 X YELLOWSTONE CASA IS A NON-PROFIT ORGANIZATION WHOSE MISSION IS TO TRAIN AND PROVIDE VOLUNTEERS TO REPRESENT THE INTERESTS OF ABUSED AND NEGLECTED CHILDREN IN THE YELLOWSTONE COUNTY COURT SYSTEM. THESE COURT APPOINTED SPECIAL ADVOCATE VOLUNTEERS SERVE AS A CHILD'S VOICE IN COURT, PROMOTE THE CHILD'S BEST INTERESTS AND ADVOCATE FOR A SAFE, PERMANENT HOME. CASA VOLUNTEERS SERVE AS THE INVESTGATIVE BODY OF THE COURT, PERSONALLY INTERVIEWING THE CHILD, PARENTS, FOSTER PARENTS, SCHOOL PERSONNEL, THERAPISTS AND OTHERS WHO KNOW ABOUT THE CHILD AND HIS OR HER NEEDS. CASA VOLUNTEERS PREPARE A WRITTEN REPORT TO THE COURT, ADVISING THE COURT OF THE STATUS OF THE CASE AND PROVIDING RECOMMENDATIONS IN THE BEST INTEREST OF THE CHILD AS IT RELATES TO A SAFE, PERMANENT HOME FOR THE CHILD, AS QUICKLY AS POSSIBLE. CASA IS THE ONLY ORGANIZATION IN YELLOWSTONE COUNTY THAT ADVOCATES FOR THE CHILD IN COURT, FOCUSING ON A PERMANENT SOLUTION THAT PREVENTS FUTURE ABUSE OR NEGLECT. 0 0 668071 YELLOWSTONE CASA IS A DONOR FUNDED NON-PROFIT ORGANIZATION WHOSE WORK IS ACCOMPLISHED ENTIRELY THROUGH VOLUNTEERS. PER NATIONAL CASA STANDARDS, YELLOWSTONE CASA VOLUNTEERS RECEIVE AN INITIAL 30 HOURS OF TRAINING. ONCE TRAINING IS COMPLETE, CASA VOLUNTEERS ARE SWORN IN BY A JUDGE AND ASSIGNED A CASE AT WHICH TIME THEY RECEIVE EXTENSIVE ONGOING CASE SUPERVISION BY CASA STAFF AND RECEIVE AN ADDITIONAL 18 HOURS OF TRAINING EVERY YEAR TO REMAIN A CASA VOLUNTEER. DONOR FUNDS ARE UTILIZED TO SUPPORT THE RECRUTIMENT, TRAINING AND ONGOING SUPERVISION OF 170 VOLUNTEERS WHO SERVED 341 COURT APPOINTED CHILDREN IN YELLOWSTONE COUNTY. THE GOAL OF YELLOWSTONE CASA IS TO TRAIN NEW VOLUNTEERS IN ORDER TO PROVIDE A CASA VOLUNTEER FOR EVERY ABUSED AND NEGLECTED CHILD IN YELLOWSTONE COUNTY. 668071 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 13 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X THE ORGANIZATION 4062591233 550 NORTH 31ST STREET SUITE 240 BILLINGS MT 59101 BRITTNEY MADA TREASURER 2.00 X X 0 0 0 HOLLY HINTZ DIRECTOR 2.00 X 0 0 0 LAURA FORCELLA DIRECTOR 2.00 X 0 0 0 CLAYTON GREGERSEN VICE CHAIR 2.00 X X 0 0 0 CLAYTON BARNES DIRECTOR 2.00 X 0 0 0 CHARLIE JACKSON DIRECTOR 2.00 X 0 0 0 ALLISON SCHEELER DIRECTOR 2.00 X 0 0 0 TOM BREWER CHAIR 2.00 X X 0 0 0 JENN WEBER DIRECTOR 2.00 X 0 0 0 DALLAS PENDER DIRECTOR 2.00 X 0 0 0 LYNNE ROCCISANO SECRETARY 2.00 X X 0 0 0 DREW MACLEOD EXECUTIVE DIRECTOR 40.00 X 85536 0 11558 85536 0 11558 0 0 0 0 0 506937 409380 1369 916317 13049 13049 75 2332 -2257 -2257 -2257 MISCELLANEOUS OTHER IN 900099 2573 2573 2573 929682 13365 0 0 512260 382869 75419 53972 63598 48982 8016 6600 44890 33957 6046 4887 18068 7068 11000 10379 6552 2531 1296 53186 51597 749 840 26912 21118 2645 3149 62484 53459 9011 14 2958 2557 163 238 766 612 77 77 7402 5922 740 740 DONATIONS AND SCHOLARSH 24492 22195 2210 87 PRINTING 8066 8066 TELEPHONE 7838 6748 337 753 FUNDRAISING EXPENSES 5583 3959 1624 14575 12410 1225 940 863457 668071 120169 75217 94116 181575 251264 276992 114570 73364 5837 10470 11639 11639 3098 0 236389 259867 2500 506579 707774 1308847 38237 47591 0 507865 38237 555456 X 603991 615953 65546 137438 669537 753391 707774 1308847 66225 17629 0 X X 0 1 X 1 0 X 840615 731834 830755 759295 916317 4078816 840615 731834 830755 759295 916317 4078816 86704 3992112 75 177 6694 12132 10792 29870 5470 6457 4333 4898 2573 23731 4132417 0.96600 0.96450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11639 11639 0 0 RIGHT OF USE ASSET 506579 506579 RIGHT OF USE LIABILITY 507865 507865 X 947311 17629 17629 929682 0 929682 863457 0 863457 0 863457 PART X, LINE 2: IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES, THE ORGANIZATION HAS PERFORMED AN EVALUATION AND DETERMINED THAT NO UNCERTAIN TAX LIABILITIES OR POSITIONS EXIST FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. THE ORGANIZATION'S TAX YEARS OF JUNE 30, 2022 THROUGH JUNE 30, 2025 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 11B THE INDEPENDENT AUDITOR PRESENTS THE AUDITED FINANCIAL STATEMENTS AND FORM 990 TO THE BOARD OF DIRECTORS AT A REGULARLY SCHEDULED MEETING. THE BOARD THEN REVIEWS AND APPROVES THE FORM 990 BEFORE FILING. FORM 990 IS SIGNED BY THE BOARD TREASURER, REPRESENTING THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE DIRECTOR REVIEWS ANY TRANSACTIONS REGARDING BOARD, STAFF, AND VOLUNTEERS THAT MIGHT BE CONSIDERED A CONFLICT OF INTEREST. IF THERE ARE ANY QUESTIONS, THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE ISSUE AND MAKES A DETERMINATION. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE COMPLETES A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR. ONCE AN ACCEPTABLE PERFORMANCE IS DETERMINED THE COMPENSATION IS REVIEWED. ALL SALARIES ARE COMPARED WITH THE MONTANA NONPROFIT ASSOCIATION NONPROFIT WAGE AND BENEFIT SURVEY REPORT FOR SIMILAR POSITIONS IN BUDGET SIZE AND MISSION FOCUS. THE EXECUTIVE COMMITTEE CONSIDERS A COST OF LIVING INCREASE WHICH IS SUBMITTED TO AND APPROVED BY THE FULL BOARD OF DIRECTORS. FOR OTHER EMPLOYEES, THE EXECUTIVE DIRECTOR COMPLETES A PERFORMANCE REVIEW AND RECOMMENDS CHANGES IN COMPENSATION TO THE EXECUTIVE COMMITTEE AND ULTIMATELY TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, POLICIES, FINANCIAL REPORTS AND FORM 990 ARE AVAILABLE UPON REQUEST AT THE COMPANY HEADQUARTERS OFFICE LOCATED AT 550 NORTH 31ST STREET, SUITE 240, BILLINGS, MONTANA. THE STATEMENT OF FINANCIAL POSITION IS PRINTED IN CASA ANNUAL REPORT WHICH IS DISTRIBUTED TO OVER 1,500 INDIVIDUALS, FOUNDATIONS, BUSINESSES,AND INTERESTED PARTIES ON THE ORGANIZATION MAILING LISTS. FORM 990 PART XI LINE 2C THE BOARD OF DIRECTORS REQUIRED A FORMAL THREE YEAR AUDIT ENGAGEMENT LETTER CONTRACT FIXING THE ANNUAL COST OF THE AUDITED FINANCIAL STATEMENTS AND PERFORMS OVERSIGHT OVER THE ENGAGEMENT. IN ADDITION, THE AUDITOR IS REQUIRED TO FORMALLY PRESENT THE FINANCIAL STATEMENTS AND ANY FINDINGS TO THE BOARD OF DIRECTORS.