CASA FOR CHILDREN INC

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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

1986

Legal Domicile

Principal Officer

ELIZABETH STARK MILLER

Phone

5039885115

Tax Period

2024-07-01 to 2025-06-30

CASA FOR CHILDREN INC, founded in 1986, is a community nonprofit in the Civil Rights & Advocacy sector that reported $2.5M in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $2.7M exceeded revenue, resulting in a 10% operating deficit.

Mission

CASA ADVOCATES FOR THE BEST INTERESTS OF ABUSED AND NEGLECTED CHILDREN WHO ARE UNDER THE PROTECTION OF THE COURT. CASA DEDICATES ITS RESOURCES TO RECRUITING, TRAINING, AND SUPPORTING CITIZEN VOLUNTEERS IN ORDER TO PROVIDE QUALITY ADVOCACY FOR THESE CHILDREN.

Program Service Accomplishments

Program 1

Expenses: $1,833,462

CASA FOR CHILDREN UTILIZED 449 SPECIALLY-TRAINED CITIZEN VOLUNTEERS, OR COURT-APPOINTED SPECIAL ADVOCATES (CASAS), WHO PROVIDED 80,820 HOURS OF VOLUNTEER TIME SERVING 887 CHILDREN IN MULTNOMAH...

CASA FOR CHILDREN UTILIZED 449 SPECIALLY-TRAINED CITIZEN VOLUNTEERS, OR COURT-APPOINTED SPECIAL ADVOCATES (CASAS), WHO PROVIDED 80,820 HOURS OF VOLUNTEER TIME SERVING 887 CHILDREN IN MULTNOMAH, WASHINGTON, COLUMBIA & TILLAMOOK COUNTIES. IN EACH CASE, CASAS STRIVE TO QUICKLY SECURE A SAFE, PERMANENT HOME BY GATHERING INFORMATION FROM PARENTS, RELATIVES, TEACHERS, NEIGHBORS AND FOSTER CARE PROVIDERS, AND WORKING CLOSELY WITH COMMUNITY SERVICE PROVIDERS TO HELP CHILDREN AND THEIR FAMILIES GAIN ACCESS TO NEEDED SERVICES. CASAS ALSO VISIT THE CHILDREN REGULARLY AND APPEAR IN COURT ADVOCATING ON BEHALF OF THEIR NEEDS AND BEST INTERESTS. SPECIALIZED TRAINING AND PROGRAM SUPERVISION ENSURE THAT CASAS ARE ABLE TO BRING OBJECTIVITY, TENACITY AND CONSISTENT ADVOCACY INTO AN OVERLOADED CHILD WELFARE SYSTEM.

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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 $2,497,232

Program Service Revenue $0

Investment Income $68,378

Other Revenue $-86,045

TOTAL REVENUE $2,479,565

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,311,087

Fundraising Expenses $399,738

Program Expenses $1,833,462

Other Expenses $392,375

TOTAL EXPENSES $2,728,626

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,479,565	$2,249,071	+0.1%
Expenses	$2,728,626	$2,848,261	0.0%
Net Income	$-249,061	$-599,190	-0.6%

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

537

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

$280,657

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARY TURINA	PRESIDENT	4.00	Officer Director	$0	$0	$0
STEVEN HORRAX	VICE PRESIDENT	4.00	Officer Director	$0	$0	$0
NIC MAYNE	SECRETARY	4.00	Officer Director	$0	$0	$0
KATE MARTINEZ	TREASURER	4.00	Officer Director	$0	$0	$0
JUSTIN PALFREYMAN	PAST PRESIDENT	1.00	Director	$0	$0	$0
CARLA ROSE ALLEN	DIRECTOR	1.00	Director	$0	$0	$0
VIRGINA ARCHER	DIRECTOR	3.00	Director	$0	$0	$0
BRENDA BAUMGART	DIRECTOR	3.00	Director	$0	$0	$0
PATRICIA BOWMAN	DIRECTOR	1.00	Director	$0	$0	$0
RUSSELL CAMPBELL	DIRECTOR	1.00	Director	$0	$0	$0
SUSAN COLLINS	DIRECTOR	1.00	Director	$0	$0	$0
KARA FORD	DIRECTOR	1.00	Director	$0	$0	$0
HANNAH FORNEY	DIRECTOR	1.00	Director	$0	$0	$0
BETSY GRANGER	DIRECTOR	1.00	Director	$0	$0	$0
JEFF GREENE	DIRECTOR	1.00	Director	$0	$0	$0
NIKA JONES	DIRECTOR	1.00	Director	$0	$0	$0
JULIA KEENEY	DIRECTOR	3.00	Director	$0	$0	$0
JENNIFER KLOTZ	DIRECTOR	3.00	Director	$0	$0	$0
KEVIN MODICA	DIRECTOR	1.00	Director	$0	$0	$0
JT SAND	DIRECTOR	1.00	Director	$0	$0	$0
NUNO SILVA	DIRECTOR	1.00	Director	$0	$0	$0
TREY SLINKARD	DIRECTOR	3.00	Director	$0	$0	$0
JANIE SPURGEON	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTIE TAYLOR	DIRECTOR	1.00	Director	$0	$0	$0
ELIZABETH STARK MILLER	EXECUTIVE DIRECTOR	40.00	Officer	$158,406	$16,153	$174,559
KATHY FINNEY	FINANCE & OPERATIONS DIRECTOR	40.00	Officer	$96,760	$9,338	$106,098
KRISTEN LEWIS	PROGRAM & LEGAL DIRECTOR	40.00	Highest	$110,516	$13,367	$123,883

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	$2,479,565	$2,728,626	$1,867,915	$-249,061
2024	$2,249,071	$2,848,261	$2,124,006	$-599,190
2023	$3,491,226	$2,699,229	$2,842,371	$791,997
2022	$2,955,975	$2,320,434	$2,235,632	$635,541
2021	$1,952,589	$1,950,160	$1,874,410	$2,429