2024-03-05T19:17:40-05:00 2023-06-30 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2022-07-01 311380388 OHIO CASAGAL ASSOCIATION OHIO 6142242272 150 E MOUND STREET SUITE 210 COLUMBUS OH 43215 DOUG STEPHENS EXECUTIVE DIRECTOR 6142242272 2024-03-05 DOUG STEPHENS 999009999 false DONALD WELLS P01867509 6143968974 2024-03-05 X 2022 2023-04-26 12:10:37Z DOUG STEPHENS 150 E MOUND STREET SUITE 210 COLUMBUS OH 43215 1362657 false X WWW.OHIOCASA.COM X 1993 OH TO ADVOCATE FOR ABUSED, NEGLECTED, OR DEPENDENT CHILDREN IN THE COURT SYSTEM. 12 12 6 14 0 3437976 1301956 46658 60212 1 489 1050 0 3485685 1362657 0 0 415037 503495 0 25501 1842139 1733584 2257176 2237079 1228509 -874422 2254199 1424350 199804 203744 2054395 1220606 X THE ASSOCIATION WAS ORGANIZED TO ADVOCATE FOR ABUSED, NEGLECTED, OR DEPENDENT CHILDREN IN THE COURT SYSTEM. IT WORKS TO INSURE PROPER REPRESENTATION IN THE COURT SYSTEM FOR VICTIMS OF CHILD ABUSE AND NEGLECT. THE ASSOCIATION PROVIDES STATEWIDE SUPPORT FOR LOCAL CASA PROGRAMS INCLUDING TECHNICAL ASSISTANCE, VOLUNTEER RECRUITMENT, FUNDRAISING, AND PUBLIC OUTREACH. false false 1905661 60212 OHIO CASA'S MISSION IS TO SUPPORT LOCAL CAAS/GAL PROGRAMS AND VOLUNTEERS THROUGH THE PROVISION OF LEADERSHIP, TECHNICAL ASSISTANCE, TRAINING, AND QUALITY ASSURANCE. THIS IS ACCOMPLISHED BY COMMUNICATING VERY CLOSELY WITH LOCAL PROGRAMS ON ISSUES OF NATIONAL CASA STANDARDS, NEW LAWS, TRAINING DEVELOPMENT, PRACTICE ISSUES, AND MORE. DURING THE 2022-2023 FISCAL YEAR, OHIO CASA ACCOMPLISHMENTS INCLUDED AN ANNUAL CONFERENCE, REGIONAL TRAINING SESSIONS, PROVIDING SPONSORSHIPS AND SCHOLARSHIPS, PROVIDING FUNDING TO LOCAL PROGRAMS, AND WORKING WITH JUDGES STATEWIDE IN UNDERSTANDING THE ROLE AND VALUE OF CASA. 1905661 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 9 0 true 6 true false false false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true false false X MADISON ZELMS 6142242272 150 E MOUND STREET SUITE 210 COLUMBUS OH 43215 DOUG STEPHENS EXECUTIVE DI 45.00 X 101920 0 0 JOSHUA ECK PRESIDENT 2.00 X X 0 0 0 DEBBIE SUCKOW VICE PRESIDE 2.00 X X 0 0 0 STEVE RIGDON TREASURER 2.00 X X 0 0 0 BRAD WALTERS SECRETARY 2.00 X X 0 0 0 DULCE HURST IMMEDIATE PA 2.00 X X 0 0 0 DENNIS BLANK PAST PRESIDE 2.00 X X 0 0 0 TONYA BUCHANAN DIRECTOR 2.00 X 0 0 0 BETH CARDINA DIRECTOR 2.00 X 0 0 0 TINA HUSTED DIRECTOR 2.00 X 0 0 0 TARAH MONGOLD DIRECTOR 2.00 X 0 0 0 TILLMAN BAUKNIGHT DIRECTOR 2.00 X 0 0 0 SEN JAY HOTTINGER DIRECTOR 2.00 X 0 0 0 101920 1 false false false 13850 1250345 37761 1301956 CONFERENCE REVENUES 611430 58371 58371 PRODUCT SALES 453000 1841 1841 60212 489 489 1362657 60701 118198 60281 54371 3546 333736 172417 143020 18299 13844 3461 9968 415 37717 9429 27156 1132 35067 18691 16376 1475 1475 16508 16508 19782 7913 11869 13609 1096 12096 417 34168 30068 2733 1367 36680 36675 5 141997 141997 6028 603 5124 301 799 775 24 PROGRAM SUPPORT 1284422 1284422 PROGRAM TRAINING 125545 125545 MEMBERSHIP NATIONAL CASA 13063 13063 OPERATIONAL EXPENSES 4441 4441 2237079 1905661 305917 25501 830229 653370 2019 2018 1118272 221006 3798 7368 57282 49174 7305 8108 290576 435224 2000 97256 2254199 1424350 199804 105471 98273 199804 203744 X 1578104 1220606 476291 2054395 1220606 2254199 1424350 -874422 40633 X false true X true false X 635900 2627066 676134 3437975 1301956 8679031 635900 2627066 676134 3437975 1301956 8679031 8679031 7916 5840 3290 1 41122 58169 625 520 3061 1050 5256 8742456 270952 0.99270 0.99540 X PART II, LINE 10 5,256 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 57282 49174 8108 8108 RIGHT-OF-USE 97256 97256 OPERATING LEASE OBLIGATION 98273 98273 X 1403290 40633 40633 1362657 1362657 2237079 2237079 2237079 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, THE INTERNAL REVENUE SERVICE HAS NOT CLASSIFIED THE ASSOCIATION AS A PRIVATE FOUNDATION BECAUSE IT IS AN ORGANIZATION OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170 (B)(A)(VI) OF THE CODE. THE ASSOCIATION FOLLOWS FASB GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. ON JUNE 30, 2023, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE ASSOCIATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF OHIO. THE ASSOCIATION'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE (3) YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER JUNE 30, 2020 ARE OPEN FOR EXAMINATION. FORM 990 - ORGANIZATION'S MISSION THE ASSOCIATION WAS ORGANIZED TO ADVOCATE FOR ABUSED, NEGLECTED, OR DEPENDENT CHILDREN IN THE COURT SYSTEM. IT WORKS TO INSURE PROPER REPRESENTATION IN THE COURT SYSTEM FOR VICTIMS OF CHILD ABUSE AND NEGLECT. THE ASSOCIATION PROVIDES STATEWIDE SUPPORT FOR LOCAL CASA PROGRAMS INCLUDING TECHNICAL ASSISTANCE, VOLUNTEER RECRUITMENT, FUNDRAISING, AND PUBLIC OUTREACH. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C DIRECTORS ARE REQUIRED TO REVIEW ANY POSSIBLE CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY COMPARING SALARIES OF PAST DIRECTORS, OTHER LOCAL SIMILAR PROFESSIONALS, OTHER STATE CASA DIRECTORS, AND THE AVAILABILITY OF FUNDS. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST.