ATHENS COUNTY COURT APPOINTED SPEC… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

Principal Officer

SARAH WEBB

Phone

7405923255

Tax Period

2024-01-01 to 2024-12-31

ATHENS COUNTY COURT APPOINTED SPECIAL ADVOCATES, founded in 1997, is a micro nonprofit in the Crime & Legal sector that reported $33K in total revenue in fiscal year 2024. Revenue surged 21% from the prior year, signaling strong growth momentum. Net assets of $86K represent 31 months of operating reserves.

Mission

THE ATHENS CASA/GAL PROGRAM IS A COURT-BASED AGENCY THAT RECRUITS AND TRAINS COMMUNITY VOLUNTEERS TO SERVE AS COURT APPOINTED SPECIAL ADVOCATES WHO REPRESENT THE BEST INTERESTS OF CHILDREN INVOLVED IN JUVENILE COURT BECAUSE OF ABUSE AND NEGLECT.

Program Service Accomplishments

Program 1

Expenses: $33,112

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $5,955

Program Service Revenue $0

Investment Income $49

Other Revenue $26,723

TOTAL REVENUE $32,727

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $33,112

Other Expenses $33,112

TOTAL EXPENSES $33,112

Year-over-Year Comparison

	2024	2023	Change
Revenue	$32,727	$26,939	+0.2%
Expenses	$33,112	$21,650	+0.5%
Net Income	$-385	$5,289	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HANS BEUTNER	BOARD MEMBER	N/A	Officer	$0	$0	$0
NICK DIOGUARDI	BOARD MEMBER	N/A	Officer	$0	$0	$0
STEPHANIE KENDRICK	SECRETARY	N/A	Officer	$0	$0	$0
JACQUELINE NORTH	TREASURER	N/A	Officer	$0	$0	$0
MALLORY SWAIM	VICE PRESIDE	N/A	Officer	$0	$0	$0
SARAH WEBB	PRESIDENT	N/A	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$32,727	$33,112	$87,566	$-385
2023	$26,939	$21,650	$85,977	$5,289
2022	$34,659	$19,193	$80,688	$15,466
2021	$41,661	$30,465	$65,205	$11,196
2020	$44,498	$11,325	$54,435	$33,173
2019	$40,117	$41,207	$22,270	$-1,090
2018	$30,763	$38,797	$23,272	$-8,034

ATHENS COUNTY COURT APPOINTED SPECIAL ADVOCATES