Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
93rd percentile
Higher net margin than 93% of similar nonprofits.
Top Officer Pay
43rd percentile
Higher top officer pay than 43% of similar nonprofits.
Top officer pay equals 6.4% of source-year revenue.
Asset Growth
91st percentile
Faster asset growth than 91% of similar nonprofits.
Revenue Growth
81st percentile
Faster revenue growth than 81% of similar nonprofits.
Assets
Up$1,220,013
Up $408,200 (+50%) from 2018
Net Assets
Up$812,100
Up $358,615 (+79%) from 2018
Liabilities
Up$407,913
Up $49,585 (+14%) from 2018
Revenue
Up$628,237
Up $144,409 (+30%) from 2018
Expenses
Up$269,622
Up $120,109 (+80%) from 2018
Net Income
Up$358,615
Up $24,300 (+7.3%) from 2018
The mission of cass housing, inc. Is to create and maintain customizable affordable, sustainable, and safe living arrangements for individuals with intellectual and/or developmental disablilities that promote independent living skills.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $131,031 | $559,675 | ▲ $428,644 |
| Cash and Non-Interest-Bearing Accounts | $172,707 | $227,413 | ▲ $54,706 |
| Accounts Receivable | - | $10,684 | - |
| Prepaid Expenses and Deferred Charges | - | $2,501 | - |
| Total Assets | $811,813 | $1,220,013 | ▲ $408,200 |
| Other Assets Total | $508,075 | $419,740 | ▼ $88,335 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $350,000 | $396,192 | ▲ $46,192 |
| Accounts Payable and Accrued Expenses | $8,328 | $11,721 | ▲ $3,393 |
| Total Liabilities | $358,328 | $407,913 | ▲ $49,585 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $377,927 | $639,158 | ▲ $261,231 |
| Net Assets With Donor Restrictions | $75,558 | $172,942 | ▲ $97,384 |
| Total Net Assets Fund Balance | $453,485 | $812,100 | ▲ $358,615 |
| Total Liabilities and Net Assets / Fund Balance | $811,813 | $1,220,013 | ▲ $408,200 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $417,883 | $13,171 | $431,054 |
| Land | $141,792 | - | $141,792 |
| Other Assets Org | $62,730 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| David Buuck | Executive Di | FT | $40,000 | $40,000 |
| Name | Title |
|---|---|
| John Whitcraft | Board Chair |
| Cindy Riemersma | Vice Chair |
| Brad Stinson | Director |
| Jerome Kirkwood | Director |
| Dr Charles Presti | Secretary |
| Kevin Chandler | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $143,963 |
| Salaries, Compensation, and Employee Benefits | $125,659 |
| Total Fundraising Expense | $61,387 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $42,750 | $27,725 | $7,025 | $77,500 |
| Current Officers, Directors, Trustees, and Key Employees | $16,000 | $4,000 | $20,000 | $40,000 |
| Fees for Services Other | $16,223 | - | $21,667 | $37,890 |
| Occupancy | $26,490 | $510 | $510 | $27,510 |
| Interest | $18,947 | - | - | $18,947 |
| Fees for Services Accounting | - | $16,740 | - | $16,740 |
| Depreciation Depletion | $13,171 | - | - | $13,171 |
| Advertising | $4,120 | - | $4,120 | $8,240 |
| Payroll Taxes | $4,406 | $1,795 | $1,958 | $8,159 |
| Insurance | $4,949 | $1,113 | $502 | $6,564 |
| Information Technology | $640 | $40 | $3,318 | $3,998 |
| Office Expenses | $1,866 | $760 | $829 | $3,455 |
| Travel | $1,409 | $574 | $626 | $2,609 |
| Other Expenses | $603 | $438 | $123 | $1,164 |
| Total Functional Expenses | $154,377 | $53,858 | $61,387 | $269,622 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $276,038 |
| Expenses per Audited Statements | $269,622 |
| Total Expenses per Form 990 | $269,622 |
| Expenses Not Reported on Form 990 | $6,416 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $5,466 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Bike Ride | $18,415 | - | $1,448 | - |
| Stealing Home | $14,845 | - | $3,012 | - |
| Total Events | $33,260 | - | $5,466 | $-5,466 |
“The organization's executive director is responsible for the timely preparation of the form 990. The organization's executive director may confer with accountants and legal counsel of the organization with respect to drafts of the form 990. Copies of the completed form 990 (including required schedules) will also be reviewed by the treasurer. Any questions or concerns will be noted and addressed, and the treasurer shall ensure that any appropriate changes are incorporated into the form 990. The form 990 is presented by the cpa at the meeting of the board of directors. After acceptance and approval by the board, the return is signed by an authorized officer and filed with federal authority.”
“The executive committee shall regularly and consistently monitor and enforce compliance with this policy by reviewing annual statements and taking such other actions as are necessary for effective oversight. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the board or executive committee meeting while the determination of a conflict of interest is discussed and voted upon.”
“The board of directors initiates a formal review of the executive director and determines appropriate compensation, benefits and bonuses on an annual basis. The review is documented and stored in the employee's file.”
“Governing documents and forms 1023 and 990 are available upon request. The form 990 is also availabe at www.guidestar.org.”
“The mission of cass housing, inc. Is to create and maintain customizable affordable, sustainable, and safe living arrangements for individuals with intellectual and/or developmental disablilities that promote independent living skills.”
“Affordable housing for people with disabilities is a critical and growing crisis. In 2012, the state of indiana changed how they provide support to people with developmental disabilities (like autism and down syndrome) through the medicaid waiver program. Previously, families would get on approximately a 10-year waiting list before their child would receive the needed funding to move into a 24/7 waiver home. Eight years ago, the system changed. The waiting list is now between eight and sixteen months. There is a smaller block grant of funding which helps pay for early therapies, help in the home, etc. Then there is a larger medicaid waiver that is needed to pay for the required staffing for a person to move out of the family home. Now the question becomes: how does a person move from the smaller funding to the larger funding so they can move into their own home? For most families, both biological parents have to turn 80 years old, the parents must pass away, or the individuals needs to have significant medical or behavioral concerns to qualify for the larger funding. This change created a massive gap in long-term housing and supports for individuals with developmental disabilities. The system became reactive to the needs for thousands of citizens in indiana. Parents and family members want to know what life is going to look like for their loved one with a developmental or intellectual disability once they themselves can no longer provide the needed support. According to the bureau of developmental disability services (bdds), allen county has the second highest number of individuals participating in waiver services in indiana. These waiver services are intended to provide the necessary funds for individuals to receive long-term support in the community but do not answer the question of where individuals will live. Cass housing believes that housing options must be matched with the correct support to make the transition out of the family home possible. We provide a unique solution that brings together customizable, safe housing options with sustainable and accessible solutions to long-term care. We look to operate three different levels of support/home models with the extension of a living space for a steward who serves as a safe-neighbor or caregiver (depending on the model). We are the only program of its kind operating in allen county serving adults with an intellectual and/or developmental disability.”
“Cass housing provides housing and support options for adults with developmental and/or intellectual disabilities. Our building program successfully opened our first home in 2019. In the fall of 2019 we broke ground on our second home. In 2020, we will be breaking ground on our third and fourth program homes. These builds will help us to successfully transition 9 core members and 3 stewards into our housing program. In 2019, cass housing launched the brick program to provide additional support to help grow various levels of independence in our core members. Both the core members transitioning into a program home and the core members who are waiting for a program home are participating in the brick program. Cass house provided housing for three core members and their steward for 11 months in 2019. 47 new families joined the cass interest list in 2019. 150 individuals participated in over 30 activities that create a sense of belonging, build community, and foster friendships. Nine core members created home groups that will move into new homes in 2020. Cass housing provided two outreach events in 2019 to help raise awareness for our mission and introduce families looking for resources to our cass community.”
“Home/land due diligence 16,223 0 0 internal marketing 0 0 21,667 total 16,223 0 21,667”
“Income taxes are not provided for in the financial statements since the organization is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code and similar state provisions. The organization has also been classified by the internal revenue service as a foundation that is not a private foundation under section 509(a). The accounting standard which provides guidance on accounting for uncertainty in income taxes 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 organization 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 organization and various positions related to the potential sources of unrelated business taxable income. 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. There were no unrecognized tax benefits identified or recorded as liabilities for the year ended december 31, 2019.”
“Special event expenses 5,466”
“Special event expenses 5,466”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 8328 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 11721 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 10684 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF CASS HOUSING, INC. IS TO CREATE AND MAINTAIN CUSTOMIZABLE AFFORDABLE, SUSTAINABLE, AND SAFE LIVING ARRANGEMENTS FOR INDIVIDUALS WITH INTELLECTUAL AND/OR DEVELOPMENTAL DISABLILITIES THAT PROMOTE INDEPENDENT LIVING SKILLS. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 4120 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 4120 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 8240 |
| IRS990/AllOtherContributionsAmt | 0 | 556257 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DAVID BUUCK |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2603762262 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 111 W BERRY ST STE 211 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FORT WAYNE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46802 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 172707 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 227413 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 20000 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 4000 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 16000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 40000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 33260 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 589517 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2464 |
| IRS990/CYOtherExpensesAmt | 0 | 143963 |
| IRS990/CYOtherRevenueAmt | 0 | 15150 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 21106 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 358615 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 125659 |
| IRS990/CYTotalExpensesAmt | 0 | 269622 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 61387 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 628237 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 13171 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 13171 |
| IRS990/Desc | 0 | CASS HOUSING PROVIDES HOUSING AND SUPPORT OPTIONS FOR ADULTS WITH DEVELOPMENTAL AND/OR INTELLECTUAL DISABILITIES. OUR BUILDING PROGRAM SUCCESSFULLY OPENED OUR FIRST HOME IN 2019. IN THE FALL OF 2019 WE BROKE GROUND ON OUR SECOND HOME. IN 2020, WE WILL BE BREAKING GROUND ON OUR THIRD AND FOURTH PROGRAM HOMES. THESE BUILDS WILL HELP US TO SUCCESSFULLY TRANSITION 9 CORE MEMBERS AND 3 STEWARDS INTO OUR HOUSING PROGRAM. IN 2019, CASS HOUSING LAUNCHED THE BRICK PROGRAM TO PROVIDE ADDITIONAL SUPPORT TO HELP GROW VARIOUS LEVELS OF INDEPENDENCE IN OUR CORE MEMBERS. BOTH THE CORE MEMBERS TRANSITIONING INTO A PROGRAM HOME AND THE CORE MEMBERS WHO ARE WAITING FOR A PROGRAM HOME ARE PARTICIPATING IN THE BRICK PROGRAM. CASS HOUSE PROVIDED HOUSING FOR THREE CORE MEMBERS AND THEIR STEWARD FOR 11 MONTHS IN 2019. 47 NEW FAMILIES JOINED THE CASS INTEREST LIST IN 2019. 150 INDIVIDUALS PARTICIPATED IN OVER 30 ACTIVITIES THAT CREATE A SENSE OF BELONGING, BUILD COMMUNITY, AND FOSTER FRIENDSHIPS. NINE CORE MEMBERS CREATED HOME GROUPS THAT WILL MOVE INTO NEW HOMES IN 2020. CASS HOUSING PROVIDED TWO OUTREACH EVENTS IN 2019 TO HELP RAISE AWARENESS FOR OUR MISSION AND INTRODUCE FAMILIES LOOKING FOR RESOURCES TO OUR CASS COMMUNITY. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 75558 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 172942 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 154377 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 16740 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16740 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 21667 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 16223 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 37890 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID BUUCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KEVIN CHANDLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JEROME KIRKWOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DR CHARLES PRESTI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CINDY RIEMERSMA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BRAD STINSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOHN WHITCRAFT |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 40000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD CHAIR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2015 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 33260 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 5466 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 775 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 6000 |
| IRS990/GrossReceiptsAmt | 0 | 638928 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 20616 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 3318 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 40 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 640 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3998 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 502 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1113 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 4949 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6564 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 18947 |
| IRS990/InterestGrp/TotalAmt | 0 | 18947 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1689 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1689 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 13171 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 131031 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 559675 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 572846 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 5225 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE MISSION OF CASS HOUSING, INC. IS TO CREATE AND MAINTAIN CUSTOMIZABLE AFFORDABLE, SUSTAINABLE, AND SAFE LIVING ARRANGEMENTS FOR INDIVIDUALS WITH INTELLECTUAL AND/OR DEVELOPMENTAL DISABLILITIES THAT PROMOTE INDEPENDENT LIVING SKILLS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 350000 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 396192 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 453485 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 812100 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 775 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 775 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -5466 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -5466 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 20616 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 20616 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 377927 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 639158 |
| IRS990/NoncashContributionsAmt | 0 | 20590 |
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| IRS990/OccupancyGrp/FundraisingAmt | 0 | 510 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INCOME TAXES ARE NOT PROVIDED FOR IN THE FINANCIAL STATEMENTS SINCE THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS. THE ORGANIZATION HAS ALSO BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS A FOUNDATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A). THE ACCOUNTING STANDARD WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES 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 ORGANIZATION 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 ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. 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. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2019. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | SPECIAL EVENT EXPENSES 5,466 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | SPECIAL EVENT EXPENSES 5,466 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE MISSION OF CASS HOUSING, INC. IS TO CREATE AND MAINTAIN CUSTOMIZABLE AFFORDABLE, SUSTAINABLE, AND SAFE LIVING ARRANGEMENTS FOR INDIVIDUALS WITH INTELLECTUAL AND/OR DEVELOPMENTAL DISABLILITIES THAT PROMOTE INDEPENDENT LIVING SKILLS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AFFORDABLE HOUSING FOR PEOPLE WITH DISABILITIES IS A CRITICAL AND GROWING CRISIS. IN 2012, THE STATE OF INDIANA CHANGED HOW THEY PROVIDE SUPPORT TO PEOPLE WITH DEVELOPMENTAL DISABILITIES (LIKE AUTISM AND DOWN SYNDROME) THROUGH THE MEDICAID WAIVER PROGRAM. PREVIOUSLY, FAMILIES WOULD GET ON APPROXIMATELY A 10-YEAR WAITING LIST BEFORE THEIR CHILD WOULD RECEIVE THE NEEDED FUNDING TO MOVE INTO A 24/7 WAIVER HOME. EIGHT YEARS AGO, THE SYSTEM CHANGED. THE WAITING LIST IS NOW BETWEEN EIGHT AND SIXTEEN MONTHS. THERE IS A SMALLER BLOCK GRANT OF FUNDING WHICH HELPS PAY FOR EARLY THERAPIES, HELP IN THE HOME, ETC. THEN THERE IS A LARGER MEDICAID WAIVER THAT IS NEEDED TO PAY FOR THE REQUIRED STAFFING FOR A PERSON TO MOVE OUT OF THE FAMILY HOME. NOW THE QUESTION BECOMES: HOW DOES A PERSON MOVE FROM THE SMALLER FUNDING TO THE LARGER FUNDING SO THEY CAN MOVE INTO THEIR OWN HOME? FOR MOST FAMILIES, BOTH BIOLOGICAL PARENTS HAVE TO TURN 80 YEARS OLD, THE PARENTS MUST PASS AWAY, OR THE INDIVIDUALS NEEDS TO HAVE SIGNIFICANT MEDICAL OR BEHAVIORAL CONCERNS TO QUALIFY FOR THE LARGER FUNDING. THIS CHANGE CREATED A MASSIVE GAP IN LONG-TERM HOUSING AND SUPPORTS FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. THE SYSTEM BECAME REACTIVE TO THE NEEDS FOR THOUSANDS OF CITIZENS IN INDIANA. PARENTS AND FAMILY MEMBERS WANT TO KNOW WHAT LIFE IS GOING TO LOOK LIKE FOR THEIR LOVED ONE WITH A DEVELOPMENTAL OR INTELLECTUAL DISABILITY ONCE THEY THEMSELVES CAN NO LONGER PROVIDE THE NEEDED SUPPORT. ACCORDING TO THE BUREAU OF DEVELOPMENTAL DISABILITY SERVICES (BDDS), ALLEN COUNTY HAS THE SECOND HIGHEST NUMBER OF INDIVIDUALS PARTICIPATING IN WAIVER SERVICES IN INDIANA. THESE WAIVER SERVICES ARE INTENDED TO PROVIDE THE NECESSARY FUNDS FOR INDIVIDUALS TO RECEIVE LONG-TERM SUPPORT IN THE COMMUNITY BUT DO NOT ANSWER THE QUESTION OF WHERE INDIVIDUALS WILL LIVE. CASS HOUSING BELIEVES THAT HOUSING OPTIONS MUST BE MATCHED WITH THE CORRECT SUPPORT TO MAKE THE TRANSITION OUT OF THE FAMILY HOME POSSIBLE. WE PROVIDE A UNIQUE SOLUTION THAT BRINGS TOGETHER CUSTOMIZABLE, SAFE HOUSING OPTIONS WITH SUSTAINABLE AND ACCESSIBLE SOLUTIONS TO LONG-TERM CARE. WE LOOK TO OPERATE THREE DIFFERENT LEVELS OF SUPPORT/HOME MODELS WITH THE EXTENSION OF A LIVING SPACE FOR A STEWARD WHO SERVES AS A SAFE-NEIGHBOR OR CAREGIVER (DEPENDING ON THE MODEL). WE ARE THE ONLY PROGRAM OF ITS KIND OPERATING IN ALLEN COUNTY SERVING ADULTS WITH AN INTELLECTUAL AND/OR DEVELOPMENTAL DISABILITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CASS HOUSING PROVIDES HOUSING AND SUPPORT OPTIONS FOR ADULTS WITH DEVELOPMENTAL AND/OR INTELLECTUAL DISABILITIES. OUR BUILDING PROGRAM SUCCESSFULLY OPENED OUR FIRST HOME IN 2019. IN THE FALL OF 2019 WE BROKE GROUND ON OUR SECOND HOME. IN 2020, WE WILL BE BREAKING GROUND ON OUR THIRD AND FOURTH PROGRAM HOMES. THESE BUILDS WILL HELP US TO SUCCESSFULLY TRANSITION 9 CORE MEMBERS AND 3 STEWARDS INTO OUR HOUSING PROGRAM. IN 2019, CASS HOUSING LAUNCHED THE BRICK PROGRAM TO PROVIDE ADDITIONAL SUPPORT TO HELP GROW VARIOUS LEVELS OF INDEPENDENCE IN OUR CORE MEMBERS. BOTH THE CORE MEMBERS TRANSITIONING INTO A PROGRAM HOME AND THE CORE MEMBERS WHO ARE WAITING FOR A PROGRAM HOME ARE PARTICIPATING IN THE BRICK PROGRAM. CASS HOUSE PROVIDED HOUSING FOR THREE CORE MEMBERS AND THEIR STEWARD FOR 11 MONTHS IN 2019. 47 NEW FAMILIES JOINED THE CASS INTEREST LIST IN 2019. 150 INDIVIDUALS PARTICIPATED IN OVER 30 ACTIVITIES THAT CREATE A SENSE OF BELONGING, BUILD COMMUNITY, AND FOSTER FRIENDSHIPS. NINE CORE MEMBERS CREATED HOME GROUPS THAT WILL MOVE INTO NEW HOMES IN 2020. CASS HOUSING PROVIDED TWO OUTREACH EVENTS IN 2019 TO HELP RAISE AWARENESS FOR OUR MISSION AND INTRODUCE FAMILIES LOOKING FOR RESOURCES TO OUR CASS COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S EXECUTIVE DIRECTOR IS RESPONSIBLE FOR THE TIMELY PREPARATION OF THE FORM 990. THE ORGANIZATION'S EXECUTIVE DIRECTOR MAY CONFER WITH ACCOUNTANTS AND LEGAL COUNSEL OF THE ORGANIZATION WITH RESPECT TO DRAFTS OF THE FORM 990. COPIES OF THE COMPLETED FORM 990 (INCLUDING REQUIRED SCHEDULES) WILL ALSO BE REVIEWED BY THE TREASURER. ANY QUESTIONS OR CONCERNS WILL BE NOTED AND ADDRESSED, AND THE TREASURER SHALL ENSURE THAT ANY APPROPRIATE CHANGES ARE INCORPORATED INTO THE FORM 990. THE FORM 990 IS PRESENTED BY THE CPA AT THE MEETING OF THE BOARD OF DIRECTORS. AFTER ACCEPTANCE AND APPROVAL BY THE BOARD, THE RETURN IS SIGNED BY AN AUTHORIZED OFFICER AND FILED WITH FEDERAL AUTHORITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE EXECUTIVE COMMITTEE SHALL REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THIS POLICY BY REVIEWING ANNUAL STATEMENTS AND TAKING SUCH OTHER ACTIONS AS ARE NECESSARY FOR EFFECTIVE OVERSIGHT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR EXECUTIVE COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD OF DIRECTORS INITIATES A FORMAL REVIEW OF THE EXECUTIVE DIRECTOR AND DETERMINES APPROPRIATE COMPENSATION, BENEFITS AND BONUSES ON AN ANNUAL BASIS. THE REVIEW IS DOCUMENTED AND STORED IN THE EMPLOYEE'S FILE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GOVERNING DOCUMENTS AND FORMS 1023 AND 990 ARE AVAILABLE UPON REQUEST. THE FORM 990 IS ALSO AVAILABE AT WWW.GUIDESTAR.ORG. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | HOME/LAND DUE DILIGENCE 16,223 0 0 INTERNAL MARKETING 0 0 21,667 TOTAL 16,223 0 21,667 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.