FIRST CIRCUIT CASA (EIN 460462671) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2002

Legal Domicile

Principal Officer

JACKIE HORTON

Phone

6059961212

Tax Period

2025-01-01 to 2025-12-31

FIRST CIRCUIT CASA, founded in 2002, is a small nonprofit in the Crime & Legal sector that reported $286K in total revenue in fiscal year 2018. Revenue grew 14% year-over-year, indicating healthy expansion. Expenses of $264K left a modest 8% surplus.

Mission

CASA provides trained volunteers appointed by a judge to represent the best interests of children that are in the juvenile or regular system through no fault of their own.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $360,380

Program Service Revenue $82,260

Investment Income $45,912

Other Revenue $190,510

TOTAL REVENUE $679,062

Expense Breakdown

Grants Paid $0

Salaries & Benefits $364,249

Fundraising Expenses $47,639

Program Expenses $349,734

Other Expenses $144,462

TOTAL EXPENSES $508,711

Year-over-Year Comparison

	2025	2024	Change
Revenue	$679,062	$502,392	+0.4%
Expenses	$508,711	$471,044	+0.1%
Net Income	$170,351	$31,348	+4.4%

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

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

$101,104

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JACKIE HORTON	EXECUTIVE DIRECTOR	040.00	Key Emp Highest	$101,104	$0	$101,104
TERRY REYELTS	CHAIRMAN	002.00	Officer Director	$0	$0	$0
DAN FECHNER	DIRECTOR	001.00	Director	$0	$0	$0
MIKE WEINS	DIRECTOR	001.00	Director	$0	$0	$0
STACY GIBLIN	SECRETARY	002.00	Officer Director	$0	$0	$0
JIM TAYLOR	DIRECTOR	001.00	Director	$0	$0	$0
JESSE TOLSMA	VICE CHAIRMAN	002.00	Officer Director	$0	$0	$0
WHITNEY HINKER	TREASURER	001.00	Officer Director Key Emp	$0	$0	$0
MARK LIMBERG	DIRECTOR	001.00	Director	$0	$0	$0
ARTIKA FRANKLIN	DIRECTOR	001.00	Director	$0	$0	$0
JORDAN PLATT	DIRECTOR	001.00	Director	$0	$0	$0
KAREN GOEHRING	DIRECTOR	001.00	Director	$0	$0	$0
LORI JONES	DIRECTOR	001.00	Director	$0	$0	$0
JOSIE LEMER	DIRECTOR	001.00	Director	$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
2025	$679,062	$508,711	$755,032	$170,351
2024	$502,392	$471,044	$584,681	$31,348
2023	$512,256	$467,268	$555,911	$44,988
2022	$493,638	$424,563	$508,345	$69,075
2021	$617,507	$436,487	$439,270	$181,020
2020	$359,500	$337,420	$267,141	$22,080
2019	$349,270	$317,227	$236,170	$32,043
2018	$286,427	$264,016	$204,772	$22,411

FIRST CIRCUIT CASA