Civic Intelligence

Cascap Inc

EIN 23-7299493 • 501(c)3 • Cambridge, MA

Profile

Cascap, inc. Is committed to improving the quality of life for members of the community who are disadvantaged by poverty, disability, or age. We work to establish a foundation for a dignified and meaningful life through the provision of an array of services including the development of affordable housing, functional supports, and adaptive living skills. Clinical services are recovery focused and rehabilitative in nature. Our purpose is to help those we serve achieve optimal levels of personal autonomy and community integration. We engage in these efforts in a respectful manner keeping in mind the unique abilities and inherent worth of each member of the cascap community.

810 Memorial Drive Suite 200Cambridge, MA 02139

www.cascap.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.40x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

95th percentile

3.09x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

96th percentile

80%

Higher net margin than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

84th percentile

29%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

21st percentile

-11%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,497,604

Up $567,189 (+29%) from 2024

Liabilities

Up

$1,003,250

Up $308,105 (+44%) from 2024

Net Assets

Up

$1,494,354

Up $259,084 (+21%) from 2024

Revenue

Down

$324,831

Down $38,128 (-11%) from 2024

Expenses

Down

$65,747

Down $64,967 (-50%) from 2024

Net Income

Up

$259,084

Up $26,839 (+12%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $4,311,901Liabilities 2010: $3,458,077Net Assets 2010: $853,8242010Assets 2011: $4,037,136Liabilities 2011: $3,423,049Net Assets 2011: $614,0872011Assets 2012: $2,097,295Liabilities 2012: $1,675,901Net Assets 2012: $421,3942012Assets 2013: $594,151Liabilities 2013: $445,213Net Assets 2013: $148,9382013Assets 2014: $424,590Liabilities 2014: $341,699Net Assets 2014: $82,8912014Assets 2015: $310,498Liabilities 2015: $279,267Net Assets 2015: $31,2312015Assets 2016: $383,063Liabilities 2016: $381,521Net Assets 2016: $1,5422016Assets 2017: $606,297Liabilities 2017: $474,722Net Assets 2017: $131,5752017Assets 2018: $655,345Liabilities 2018: $471,871Net Assets 2018: $183,4742018Assets 2019: $831,256Liabilities 2019: $551,480Net Assets 2019: $279,7762019Assets 2020: $1,263,095Liabilities 2020: $881,267Net Assets 2020: $381,8282020Assets 2021: $1,484,848Liabilities 2021: $838,801Net Assets 2021: $646,0472021Assets 2022: $1,553,786Liabilities 2022: $781,857Net Assets 2022: $771,9292022Assets 2023: $1,624,485Liabilities 2023: $621,460Net Assets 2023: $1,003,0252023Assets 2024: $1,930,415Liabilities 2024: $695,145Net Assets 2024: $1,235,2702024Assets 2025: $2,497,604Liabilities 2025: $1,003,250Net Assets 2025: $1,494,3542025

Highlighted filing

2025

Assets$2,497,604
Liabilities$1,003,250
Net Assets$1,494,354

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,395,4142010Expenses 2011: $1,701,4552011Expenses 2012: $1,246,0972012Expenses 2013: $1,078,0072013Revenue 2014: $840,399Expenses 2014: $906,446Net Income 2014: -$66,0472014Revenue 2015: $824,169Expenses 2015: $875,829Net Income 2015: -$51,6602015Revenue 2016: $844,285Expenses 2016: $873,974Net Income 2016: -$29,6892016Revenue 2017: $852,102Expenses 2017: $722,069Net Income 2017: $130,0332017Revenue 2018: $845,215Expenses 2018: $793,316Net Income 2018: $51,8992018Revenue 2019: $917,267Expenses 2019: $820,965Net Income 2019: $96,3022019Revenue 2020: $974,957Expenses 2020: $872,905Net Income 2020: $102,0522020Revenue 2021: $1,037,218Expenses 2021: $772,999Net Income 2021: $264,2192021Revenue 2022: $330,195Expenses 2022: $204,313Net Income 2022: $125,8822022Revenue 2023: $374,562Expenses 2023: $143,466Net Income 2023: $231,0962023Revenue 2024: $362,959Expenses 2024: $130,714Net Income 2024: $232,2452024Revenue 2025: $324,831Expenses 2025: $65,747Net Income 2025: $259,0842025

Highlighted filing

2025

Revenue$324,831
Expenses$65,747
Net Income$259,084

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.50$1.00$1.49$0.32$0.07$0.26
2024Detailed filing. Detailed filing data is available for this year.$1.93$0.70$1.24$0.36$0.13$0.23
2023Detailed filing. Detailed filing data is available for this year.$1.62$0.62$1.00$0.37$0.14$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.55$0.78$0.77$0.33$0.20$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.48$0.84$0.65$1.04$0.77$0.26
2020Detailed filing. Detailed filing data is available for this year.$1.26$0.88$0.38$0.97$0.87$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.83$0.55$0.28$0.92$0.82$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.66$0.47$0.18$0.85$0.79$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.61$0.47$0.13$0.85$0.72$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.38$0.00$0.84$0.87$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.31$0.28$0.03$0.82$0.88$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.42$0.34$0.08$0.84$0.91$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.45$0.15$1.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$1.68$0.42$1.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.04$3.42$0.61$1.70
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.31$3.46$0.85$1.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 22, 2026
Return Version
2024v5.2
Gross Receipts
$324,831
Mission and Program Overview

Mission

Cascap, inc. Is committed to improving the quality of life for members of the community who are disadvantaged by poverty, disability, or age. We work to establish a foundation for a dignified and meaningful life through the provision of an array of services including the development of affordable housing, functional supports, and adaptive living skills. Clinical services are recovery focused and rehabilitative in nature. Our purpose is to help those we serve achieve optimal levels of personal autonomy and community integration. We engage in these efforts in a respectful manner keeping in mind the unique abilities and inherent worth of each member of the cascap community.

Cascap, inc. Is a non-for-profit organization dedicated to providing chronically mentally ill, the elderly and other individuals with special needs the opportunity to live, learn, and grow with dignity in the community of their choice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$469,593$1,093,009▲ $623,416
Other Notes and Loans Receivable, Net$240,211$453,117▲ $212,906
Savings and Temporary Cash Investments$200,000$0▼ $200,000
Accounts Receivable$35,003$27,073▼ $7,930
Prepaid Expenses and Deferred Charges$10,178$10,550▲ $372
Land, Buildings, and Equipment, Net$694$0▼ $694
Total Assets$1,930,415$2,497,604▲ $567,189
Other Assets Total$974,736$913,855▼ $60,881
Liabilities
Mortgage Notes Payable Secured by Investment Property$249,077$512,397▲ $263,320
Other Liabilities$410,028$419,370▲ $9,342
Accounts Payable and Accrued Expenses$36,040$71,483▲ $35,443
Total Liabilities$695,145$1,003,250▲ $308,105
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,035,270$1,294,354▲ $259,084
Net Assets With Donor Restrictions$200,000$200,000→ $0
Total Net Assets Fund Balance$1,235,270$1,494,354▲ $259,084
Total Liabilities and Net Assets / Fund Balance$1,930,415$2,497,604▲ $567,189

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$913,855--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Louise ElvingPresident
VINCENT O'DONNELLVice President
Delfine MasongoDirector
Susan RichardsDirector
Timothy BombardDirector
John HixsonClerk
George BealTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$319,333
Investment Income
$5,498
Other Revenue
$0
Change in Net Assets
$259,084
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$64,648
Salaries, Compensation, and Employee Benefits$1,099
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$25,500--$25,500
Insurance$9,266--$9,266
Information Technology$6,944--$6,944
Interest$4,373--$4,373
Office Expenses$3,836--$3,836
Other Employee Benefits-$1,099-$1,099
Depreciation Depletion$694--$694
Other Expenses$27--$27
Total Functional Expenses$64,648$1,099$0$65,747
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$411,769
Deferred Revenue$7,601
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A draft version of the form 990 is sent to the finance committee for review. Once all questions have been adequately answered a copy of the draft form 990 is distributed to the full board prior to filing.

Form 990, Part VI, Section B, Line 12C

Key employees and all board members are required annually to complete an annual disclosure and conflict of interest form. If an issue is brought before the board and an officer, director, or key employee has a conflict of interest he/she is not permitted to vote.

Form 990, Part VI, Section B, Line 15

Salaries are determined based on comparability data. The comparability data is obtained through surveys as well as other organizations' 990's. The personnel committee reviews the data and develops findings and recommendations. The findings and a recommendation are then distributed to the full board for review and approval.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, form 990, and financial statement available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Cascap Inc
EIN
23-7299493
Phone
6174925559
Address
810 MEMORIAL DRIVE SUITE 200, CAMBRIDGE, MA 02139

Signing Officer

Name
Louise Elving
Title
President
Phone
6174925559
Signed
2026-01-22

Organization Details

Principal Officer
Louise Elving
Formed
1973
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Daniel Dennis & Company Llp
Address
990 WASHINGTON STREET STE 203, DEDHAM, MA 02026
Preparer
Kristoffer Lane
Phone
6172629898
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No changes from prior year

Financial Statement Notes

PART X, LINE 2:

Cascap inc is exempt from federal income taxes under section 501(c)(3) of the internal revenue code, and is exempt from state income taxes under chapter 180 of the massachusetts general laws. Unrelated business income, of which there was none for the fiscal year ended june 30, 2025, would be subject to federal and state income taxes. Consequently, the accompanying financial statements do not reflect any provision for income taxes. Cascap evaluates tax positions taken or expected to be taken in its tax returns to determine whether the tax positions are more-likely-than-not of being sustained by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold, along with accrued interest and penalty thereon would be recorded as an expense in the current year financial statements. At june 30, 2025, cascap believes that it has no uncertain tax positions within any of its open fiscal tax years (2022-2024).

Raw XML AppendixShowing 400 of 568 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0CASCAP, INC. IS COMMITTED TO IMPROVING THE QUALITY OF LIFE FOR MEMBERS OF THE COMMUNITY WHO ARE DISADVANTAGED BY POVERTY, DISABILITY, OR AGE. WE WORK TO ESTABLISH A FOUNDATION FOR A DIGNIFIED AND MEANINGFUL LIFE THROUGH THE PROVISION OF AN ARRAY OF SERVICES INCLUDING THE DEVELOPMENT OF AFFORDABLE HOUSING, FUNCTIONAL SUPPORTS, AND ADAPTIVE LIVING SKILLS. CLINICAL SERVICES ARE RECOVERY FOCUSED AND REHABILITATIVE IN NATURE. OUR PURPOSE IS TO HELP THOSE WE SERVE ACHIEVE OPTIMAL LEVELS OF PERSONAL AUTONOMY AND COMMUNITY INTEGRATION. WE ENGAGE IN THESE EFFORTS IN A RESPECTFUL MANNER KEEPING IN MIND THE UNIQUE ABILITIES AND INHERENT WORTH OF EACH MEMBER OF THE CASCAP COMMUNITY.
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0974736
IRS990/OtherAssetsTotalGrp/EOYAmt0913855
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01099
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01099
IRS990/OtherExpensesGrp/Desc0CONSULTING
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/ProgramServicesAmt014008
IRS990/OtherExpensesGrp/ProgramServicesAmt127
IRS990/OtherExpensesGrp/TotalAmt014008
IRS990/OtherExpensesGrp/TotalAmt127
IRS990/OtherLiabilitiesGrp/BOYAmt0410028
IRS990/OtherLiabilitiesGrp/EOYAmt0419370
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0240211
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0453117
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010178
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010550
IRS990/PrincipalOfficerNm0LOUISE ELVING
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541610
IRS990/ProgramServiceRevenueGrp/Desc0PROPERTY MANAGEMENT FE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0230342
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0230342
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05616
IRS990/PYOtherExpensesAmt0130714
IRS990/PYOtherRevenueAmt014796
IRS990/PYProgramServiceRevenueAmt0342547
IRS990/PYRevenuesLessExpensesAmt0232245
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0130714
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0362959
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0259084
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0319333
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0200000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt065
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02050
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02115
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05498
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05616
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt05730
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05839
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02961
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt025644
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0319333
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0342547
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0207631
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0212928
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0646569
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01729008
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05498
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05616
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05730
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05839
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02961
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt025644
IRS990ScheduleA/InvestmentIncomeCYPct00.01080
IRS990ScheduleA/InvestmentIncomePYPct00.00610
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt014796
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0112111
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0111363
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0374676
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0612946
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.73050
IRS990ScheduleA/PublicSupportPY509Pct00.71910
IRS990ScheduleA/PublicSupportTotal509Amt01731123
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0319333
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0342547
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0207631
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0212993
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0648619
IRS990ScheduleA/Total509Grp/TotalAmt01731123
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0324831
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0362959
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0325472
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0330195
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01026256
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02369713
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0913855
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0411769
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17601
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED REVENUE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CASCAP INC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND IS EXEMPT FROM STATE INCOME TAXES UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS. UNRELATED BUSINESS INCOME, OF WHICH THERE WAS NONE FOR THE FISCAL YEAR ENDED JUNE 30, 2025, WOULD BE SUBJECT TO FEDERAL AND STATE INCOME TAXES. CONSEQUENTLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT REFLECT ANY PROVISION FOR INCOME TAXES. CASCAP EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD, ALONG WITH ACCRUED INTEREST AND PENALTY THEREON WOULD BE RECORDED AS AN EXPENSE IN THE CURRENT YEAR FINANCIAL STATEMENTS. AT JUNE 30, 2025, CASCAP BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS WITHIN ANY OF ITS OPEN FISCAL TAX YEARS (2022-2024).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0913855
IRS990ScheduleD/TotalLiabilityAmt0419370
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT VERSION OF THE FORM 990 IS SENT TO THE FINANCE COMMITTEE FOR REVIEW. ONCE ALL QUESTIONS HAVE BEEN ADEQUATELY ANSWERED A COPY OF THE DRAFT FORM 990 IS DISTRIBUTED TO THE FULL BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KEY EMPLOYEES AND ALL BOARD MEMBERS ARE REQUIRED ANNUALLY TO COMPLETE AN ANNUAL DISCLOSURE AND CONFLICT OF INTEREST FORM. IF AN ISSUE IS BROUGHT BEFORE THE BOARD AND AN OFFICER, DIRECTOR, OR KEY EMPLOYEE HAS A CONFLICT OF INTEREST HE/SHE IS NOT PERMITTED TO VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES ARE DETERMINED BASED ON COMPARABILITY DATA. THE COMPARABILITY DATA IS OBTAINED THROUGH SURVEYS AS WELL AS OTHER ORGANIZATIONS' 990'S. THE PERSONNEL COMMITTEE REVIEWS THE DATA AND DEVELOPS FINDINGS AND RECOMMENDATIONS. THE FINDINGS AND A RECOMMENDATION ARE THEN DISTRIBUTED TO THE FULL BOARD FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO CHANGES FROM PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd21
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd31
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd41
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd51
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd61
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd71
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd81
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0CASCAP INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1CASCAP INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2CASCAP INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3CASCAP INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt4CASCAP INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt5CASCAP INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt6CASCAP INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt7CASCAP INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt8CASCAP INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CASCAP REALTY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt177 MAGAZINE HOUSE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2PEARL STREET CSHD2 INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3BROADWAY CSHD3 INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4HARVARD PLACE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5SOMERVILLE PLACE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6THREE GEMS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7MARSHALL PLACE APARTMENTS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8NONANTUM VILLAGE PLACE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311671588
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1223041897
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2223305235
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3223305236
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4223502747
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5223520771
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN6043542875
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN7900158415
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN8300158221
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt5501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt6501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt7501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt8501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd6MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd7MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd8MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0AFFORDABLE HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1AFFORDABLE HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2AFFORDABLE HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3AFFORDABLE HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4AFFORDABLE HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt5AFFORDABLE HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt6AFFORDABLE HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt7AFFORDABLE HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt8AFFORDABLE HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0509(A)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1509(A)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2509(A)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt3509(A)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt4509(A)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt5509(A)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt6509(A)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt7509(A)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt8509(A)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0231 SOMERVILLE AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1231 SOMERVILLE AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2231 SOMERVILLE AVE

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