2024-10-17T14:41:00-04:00 2023-12-31 454207980 ACCUITY LLC PO BOX 1072 ALBANY OR 973210415 990 2023-01-01 930953615 CASA OF LINN COUNTY INC CASA 5419262651 PO BOX 100 ALBANY OR 97321 LESLEE MAYERS EXECUTIVE DIRECTOR 5419262651 2024-10-11 true true GLEN O KEARNS CPA P00129289 5412235555 2024-10-11 2023 2024-10-15 13:58:12Z LESLEE MAYERS PO BOX 100 ALBANY OR 97321 719087 false X WWW.LINNCASA.ORG X 1987 OR CASA OF LINN COUNTY SUPPORTS VOLUNTEERS WHO ADVOCATE FOR THE BEST INTERESTS OF CHILDREN WHO HAVE BEEN ABUSED OR NEGLECTED AND ARE UNDER THE FORMAL PROTECTION OF THE JUVENILE COURT SYSTEM IN LINN COUNTY. 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THIS TAX-EXEMPT STATUS CAN BE REVOKED BY THE INTERNAL REVENUE SERVICE AS A RESULT OF DIRECT VIOLATIONS OF LAWS AND REGULATIONS GOVERNING 501(C)(3) ORGANIZATIONS. THE ORGANIZATIONS OPERATING POLICY REQUIRES STRICT ADHERENCE TO THESE LAWS AND REGULATIONS IN ORDER TO MAINTAIN ITS TAXEXEMPT STATUS. MANAGEMENTS POLICY IS TO ENGAGE IN ACTIVITIES RELATED TO THEIR EXEMPT PURPOSE. MANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON THE GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING, IN THE FINANCIAL STATEMENTS, TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE ORGANIZATION IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENTS ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. ALBANY ASK EVEN 25862 25862 9294 KIWANIS ROAST 11587 11587 37449 37449 9294 9294 28155 FORM 990 - ORGANIZATION'S MISSION CASA OF LINN COUNTY SUPPORTS VOLUNTEERS WHO ADVOCATE FOR THE BEST INTERESTS OF CHILDREN WHO HAVE BEEN ABUSED OR NEGLECTED AND ARE UNDER THE FORMAL PROTECTION OF THE JUVENILE COURT SYSTEM IN LINN COUNTY. OUR PURPOSE IS TO SECURE A SAFE AND PERMANENT HOME FOR EVERY CHILD IN THE SYSTEM AS QUICKLY AS POSSIBLE. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR INDIVIDUAL REVIEW PRIOR TO THE SUBMISSION OF THE 990. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH BOARD MEMBERS AND STAFF, AND A CURRENT YEAR DISCLOSURE STATEMENT IS REQUIRED. NEW BOARD MEMBERS REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN A DISCLOSURE STATEMENT DURING ORIENTATION. NEW STAFF REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY AT THE TIME OF THEIR HIRE. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION'S EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY AND THE BEGINNING BASE WAGE COMPENSATION IS SET BY THE BOARD OF DIRECTORS AT THE TIME OF HIRE. IN SETTING THE BASE WAGE AT THE TIME OF HIRE, A NATIONAL SURVEY (NCASA) IS USED, AS WELL AS COMPARISONS TO OTHER LOCAL CASA OFFICES AND NON-PROFIT ORGANIZATIONS WERE USED. AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR IS DONE AND WAGE INCREASES ARE BASED ON JOB PERFORMANCE AND INCREASED JOB RESPONSIBILITIES. BEGINNING SALARIES ARE STATED IN THE SIGNED TRIAL PERIOD AGREEMENT AND CHANGES TO COMPENSATION ARE NOTED IN THE PERSONNEL FILE. FORM 990, PAGE 6, PART VI, LINE 15B OTHER KEY EMPLOYEES AND STAFF ARE HIRED BY THE EXECUTIVE DIRECTOR. THE BEGINNING BASE WAGE IS PROPOSED TO THE BOARD OF DIRECTORS FOR APPROVAL. BASE WAGES ARE DETERMINED BY WAGE SURVEYS DONE WITH OTHER LOCAL CASA ORGANIZATIONS AND LIKE NON-PROFIT ORGANIZATIONS FOR THE PARTICULAR POSITION BEING FILLED. AN ANNUAL REVIEW IS PERFORMED BY THE EXECUTIVE DIRECTOR AND WAGE INCREASES ARE BASED ON JOB PERFORMANCE AND INCREASED RESPONSIBILITIES OR DUTIES. CHANGES IN COMPENSATION ARE NOTED IN THE PERSONNEL FILE. FORM 990, PAGE 6, PART VI, LINE 19 CASA OF LINN COUNTY, INC., MAKES IT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND TAX FORM 990 AVAILABLE TO THE PUBLIC AT THE CASA OFFICE LOCATION LISTED ON TAX FORM 990. REQUESTS NEED TO BE MADE IN PERSON AT THE OFFICE. CONSIDERATION IS BEING GIVEN TO MAKING THESE DOCUMENTS AVAILABLE ON OUR WEBSITE. FORM 990, PART XI, LINE 9 DIRECT FUNDRAISING EXPENSES 17,013 DIRECT FUNDRAISING EXPENSES -17,013