Mountain Circuit Court Appointed Special Advocates Inc

Mountain Circuit CASA maintains strong asset growth and low liabilities with no reported officer compensation.

EIN: 201194112 · Toccoa, GA · NTEE: I72 · Updated: 2026-03-28

$571KRevenue

$1.2MAssets

92/100Mission Score (Excellent)

I72

About Mountain Circuit Court Appointed Special Advocates Inc

Mountain Circuit Court Appointed Special Advocates Inc (EIN: 201194112) is a nonprofit organization based in Toccoa, GA, classified under NTEE code I72. The organization reported total revenue of $571K and total assets of $1.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Mountain Circuit Court Appointed Special Advocates Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Mountain Circuit Court Appointed Special Advocates Inc (CASA) demonstrates a generally healthy financial position with consistent growth in assets and revenue over the past decade. The organization's latest filing (202309) shows revenue of $513,382 against expenses of $505,762, indicating sound financial management with expenses closely aligned to income. A notable spike in revenue occurred in 202209, reaching $1,197,427, which significantly boosted its assets to over $1.1 million, a level it has largely maintained. The organization consistently reports 0% officer compensation, which is a strong indicator of transparency and a focus on mission-related spending, as it suggests that leadership is either volunteer-based or compensated through other means not categorized as officer compensation on the 990, or that the organization is small enough not to have highly compensated officers. This practice contributes positively to its spending efficiency.

The organization's financial health is further supported by its growing asset base, which has increased from $148,154 in 201506 to $1,133,948 in 202309. This substantial growth in assets, coupled with very low liabilities (e.g., $9,830 in 202309), indicates strong financial stability and a healthy balance sheet. The consistent trend of expenses being slightly below or very close to revenue in most years suggests responsible fiscal stewardship. The absence of reported officer compensation on the 990 forms enhances its transparency profile, as it implies that a greater proportion of funds are directed towards program services rather than administrative overhead related to executive salaries.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Mountain Circuit Court Appointed Special Advocates Inc with a Mission Score of 92 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 7%
programs: 90%
fundraising: 3%

According to IRS 990 filings, Mountain Circuit Court Appointed Special Advocates Inc allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, indicating that executive leadership is either volunteer-based or compensated below the reporting threshold, which is highly favorable for directing funds to programs.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Strengths

The following positive indicators were identified for Mountain Circuit Court Appointed Special Advocates Inc:

Strong asset growth, increasing from $148,154 in 201506 to $1,133,948 in 202309.
Consistently low liabilities, indicating strong financial health (e.g., $9,830 in 202309).
0% reported officer compensation across all filings, suggesting high efficiency and mission focus.
Expenses are consistently managed close to or below revenue, demonstrating responsible fiscal management.
Significant increase in revenue and assets in 202209, boosting long-term financial capacity.

Frequently Asked Questions about Mountain Circuit Court Appointed Special Advocates Inc

Is Mountain Circuit CASA a good charity?

Based on its IRS 990 data, Mountain Circuit CASA appears to be a very good charity. It demonstrates strong financial health with growing assets, very low liabilities, and expenses closely managed against revenue. The consistent reporting of 0% officer compensation is a significant positive indicator of efficiency and dedication to its mission.

How has the organization's financial stability changed over time?

Mountain Circuit CASA has shown remarkable financial growth and stability. Its assets have increased from $148,154 in 201506 to $1,133,948 in 202309, representing a substantial increase. Liabilities have remained consistently low, indicating a very healthy balance sheet.

What caused the significant revenue spike in 2022?

In the 202209 period, Mountain Circuit CASA reported revenue of $1,197,427, a substantial increase from $480,426 in the prior year. While the specific source isn't detailed in the provided data, such a jump often indicates a major grant, a successful capital campaign, or a significant one-time donation.

Filing History

IRS 990 filing history for Mountain Circuit Court Appointed Special Advocates Inc showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2012–2023), Mountain Circuit Court Appointed Special Advocates Inc's revenue has grown by 140.7%, moving from $213K to $513K. Total assets increased by 871.3% over the same period, from $117K to $1.1M. Total functional expenses rose by 129.5%, from $220K to $506K. In its most recent filing year (2023), Mountain Circuit Court Appointed Special Advocates Inc reported a surplus of $8K, with revenue exceeding expenses. The organization holds $10K in liabilities against $1.1M in assets (debt-to-asset ratio: 0.9%), resulting in net assets of $1.1M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$513K	$506K	$1.1M	$10K	—	View 990
2022	$1.2M	$436K	$1.1M	$2K	—	View 990
2021	$480K	$374K	$356K	$991	—	View 990
2020	$416K	$408K	$250K	$1K	—	View 990
2019	$154K	$122K	$266K	$3K	—	View 990
2019	$376K	$362K	$232K	$1K	—	View 990
2018	$372K	$341K	$218K	$2K	—	View 990
2017	$338K	$317K	$186K	$984	—	View 990
2016	$303K	$286K	$166K	$746	—	View 990
2015	$296K	$270K	$148K	$854	—	View 990
2014	$235K	$242K	$122K	$835	—	View 990
2013	$247K	$232K	$129K	$790	—	View 990
2012	$213K	$220K	$117K	$4K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $513K, expenses of $506K, and assets of $1.1M (revenue -57.1% year-over-year).
2022: Revenue of $1.2M, expenses of $436K, and assets of $1.1M (revenue +149.2% year-over-year).
2021: Revenue of $480K, expenses of $374K, and assets of $356K (revenue +15.4% year-over-year).
2020: Revenue of $416K, expenses of $408K, and assets of $250K (revenue +169.7% year-over-year).
2019: Revenue of $154K, expenses of $122K, and assets of $266K (revenue -58.9% year-over-year).
2019: Revenue of $376K, expenses of $362K, and assets of $232K (revenue +0.9% year-over-year).
2018: Revenue of $372K, expenses of $341K, and assets of $218K (revenue +10.3% year-over-year).
2017: Revenue of $338K, expenses of $317K, and assets of $186K (revenue +11.3% year-over-year).
2016: Revenue of $303K, expenses of $286K, and assets of $166K (revenue +2.4% year-over-year).
2015: Revenue of $296K, expenses of $270K, and assets of $148K (revenue +26.1% year-over-year).
2014: Revenue of $235K, expenses of $242K, and assets of $122K (revenue -5.0% year-over-year).
2013: Revenue of $247K, expenses of $232K, and assets of $129K (revenue +15.9% year-over-year).
2012: Revenue of $213K, expenses of $220K, and assets of $117K.

Data Sources and Methodology

This transparency report for Mountain Circuit Court Appointed Special Advocates Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.