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
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
97th percentile
Higher net margin than 97% of similar nonprofits.
Top Officer Pay
45th percentile
Higher top officer pay than 45% of similar nonprofits.
Top officer pay equals 2.1% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
97th percentile
Faster revenue growth than 97% of similar nonprofits.
Assets
Up$4,038,923
Up $2,818,910 (+231%) from 2019
Net Assets
Up$2,605,061
Up $1,792,961 (+221%) from 2019
Liabilities
Up$1,433,862
Up $1,025,949 (+252%) from 2019
Revenue
Up$2,088,665
Up $1,460,428 (+232%) from 2019
Expenses
Up$295,704
Up $26,082 (+9.7%) from 2019
Net Income
Up$1,792,961
Up $1,434,346 (+400%) from 2019
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 | $559,675 | $1,277,642 | ▲ $717,967 |
| Pledges and Grants Receivable | - | $1,033,390 | - |
| Cash and Non-Interest-Bearing Accounts | $227,413 | $218,179 | ▼ $9,234 |
| Savings and Temporary Cash Investments | - | $79,634 | - |
| Prepaid Expenses and Deferred Charges | $2,501 | $9,340 | ▲ $6,839 |
| Accounts Receivable | $10,684 | $3,171 | ▼ $7,513 |
| Total Assets | $1,220,013 | $4,038,923 | ▲ $2,818,910 |
| Other Assets Total | $419,740 | $1,417,567 | ▲ $997,827 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $396,192 | $1,359,423 | ▲ $963,231 |
| Accounts Payable and Accrued Expenses | $11,721 | $74,439 | ▲ $62,718 |
| Total Liabilities | $407,913 | $1,433,862 | ▲ $1,025,949 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $172,942 | $1,614,191 | ▲ $1,441,249 |
| Net Assets Without Donor Restrictions | $639,158 | $990,870 | ▲ $351,712 |
| Total Net Assets Fund Balance | $812,100 | $2,605,061 | ▲ $1,792,961 |
| Total Liabilities and Net Assets / Fund Balance | $1,220,013 | $4,038,923 | ▲ $2,818,910 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $841,776 | $36,230 | $878,006 |
| Land | $435,866 | - | $435,866 |
| Other Assets Org | $299,612 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| David Buuck | Executive Di | FT | $42,000 | $1,006 | $43,006 |
| Name | Title |
|---|---|
| Kevin Chandler | Board Chair |
| Brad Stinson | Board Treasu |
| Bob Petcoff | Director |
| Dawn Gallaway | Director |
| Jerome Kirkwood | Director |
| John Whitcraft | Past Board C |
| Dr Charles Presti | Secretary |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Publicly Traded | 4 | $157,885 | Fair Market Value |
| Other Non Cash Contri Table | 8 | $2,701 | Fair Market Value |
| Total Noncash Contributions | 12 | $160,586 | - |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $164,868 |
| Other Expenses | $130,836 |
| Total Fundraising Expense | $52,500 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $59,880 | $28,242 | $17,340 | $105,462 |
| Current Officers, Directors, Trustees, and Key Employees | $17,202 | $4,301 | $21,503 | $43,006 |
| Occupancy | $18,236 | $2,387 | $2,492 | $23,115 |
| Depreciation Depletion | $23,059 | - | - | $23,059 |
| Interest | $22,235 | - | - | $22,235 |
| Payroll Taxes | $6,297 | $2,664 | $3,149 | $12,110 |
| Fees for Services Other | $11,533 | $500 | - | $12,033 |
| Insurance | $5,161 | $3,005 | $1,222 | $9,388 |
| Fees for Services Accounting | - | $9,108 | - | $9,108 |
| Advertising | $3,868 | $1,269 | $2,369 | $7,506 |
| Information Technology | $2,414 | $1,021 | $1,207 | $4,642 |
| Travel | $1,491 | $631 | $746 | $2,868 |
| Other Expenses | $1,410 | $1,410 | $442 | $2,820 |
| Pension Plan Contributions | $1,525 | $714 | $461 | $2,700 |
| Office Expenses | $1,355 | $573 | $677 | $2,605 |
| Fees for Services Legal | - | $2,250 | - | $2,250 |
| Other Employee Benefits | $827 | $350 | $413 | $1,590 |
| Total Functional Expenses | $184,431 | $58,773 | $52,500 | $295,704 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $316,399 |
| Expenses per Audited Statements | $295,704 |
| Total Expenses per Form 990 | $295,704 |
| Expenses Not Reported on Form 990 | $20,695 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $6,894 |
| Fundraising Gross Income | $1,435 |
| Professional Fundraising Fees | $0 |
“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 intellectual and/or developmental disabilities. For core members (residents), moving out of the family home is a big hurdle. They are moving away from the support system that has been in place for their entire lives. In our first four homes that are slated to be fully operational by the end of 2020, nine of the twelve core members have never lived outside their family home. Two elements will determine the success of their transition: secure housing and a different, yet partnering, support system. Ultimately, our goal is to create and sustain environments and systems that allow people with developmental disabilities to lead a healthy, successful life outside of their family home. This goal is remarkably nuanced due to the nature of work that we do. We must take into consideration the needs and desires of the core members, their families, and the staff who will support them. Long-term goal is the success of an individual to live as independently as possible for their lifetime in the cass housing model. Short-term goal is to directly address the loneliness and isolation people with disabilities face by creating community within the cass housing model. Three core members celebrating their second full year in their home. Three core members and one steward moving into house 2 in june of 2020. Six core members and two stewards going through pre-transition work to prepare to move into houses and 4 by february of 2021. Nine core members forming new home groups and participating in activities in 2020 to prepare for houses 5, 6, and 7 to be built and occupied in 2021 and 2022. Six health eating classes and eight money management classes for eight residents completed in 2020.”
“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 years ended december 31, 2020 and 2019.”
“Special event expenses 6,894 rental expenses 13,726”
“Special event expenses 6,894 rental expenses 13,726”
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 | 11721 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 74439 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 10684 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 3171 |
| 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 | 2369 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 1269 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 3868 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 7506 |
| IRS990/AllOtherContributionsAmt | 0 | 1805064 |
| 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 | 227413 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 218179 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 21503 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 4301 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 17202 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 43006 |
| 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 | 7601 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2042615 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3131 |
| IRS990/CYOtherExpensesAmt | 0 | 130836 |
| IRS990/CYOtherRevenueAmt | 0 | 3890 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 39029 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1792961 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 164868 |
| IRS990/CYTotalExpensesAmt | 0 | 295704 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 52500 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2088665 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 23059 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 23059 |
| IRS990/Desc | 0 | CASS HOUSING PROVIDES HOUSING AND SUPPORT OPTIONS FOR ADULTS WITH INTELLECTUAL AND/OR DEVELOPMENTAL DISABILITIES. FOR CORE MEMBERS (RESIDENTS), MOVING OUT OF THE FAMILY HOME IS A BIG HURDLE. THEY ARE MOVING AWAY FROM THE SUPPORT SYSTEM THAT HAS BEEN IN PLACE FOR THEIR ENTIRE LIVES. IN OUR FIRST FOUR HOMES THAT ARE SLATED TO BE FULLY OPERATIONAL BY THE END OF 2020, NINE OF THE TWELVE CORE MEMBERS HAVE NEVER LIVED OUTSIDE THEIR FAMILY HOME. TWO ELEMENTS WILL DETERMINE THE SUCCESS OF THEIR TRANSITION: SECURE HOUSING AND A DIFFERENT, YET PARTNERING, SUPPORT SYSTEM. ULTIMATELY, OUR GOAL IS TO CREATE AND SUSTAIN ENVIRONMENTS AND SYSTEMS THAT ALLOW PEOPLE WITH DEVELOPMENTAL DISABILITIES TO LEAD A HEALTHY, SUCCESSFUL LIFE OUTSIDE OF THEIR FAMILY HOME. THIS GOAL IS REMARKABLY NUANCED DUE TO THE NATURE OF WORK THAT WE DO. WE MUST TAKE INTO CONSIDERATION THE NEEDS AND DESIRES OF THE CORE MEMBERS, THEIR FAMILIES, AND THE STAFF WHO WILL SUPPORT THEM. LONG-TERM GOAL IS THE SUCCESS OF AN INDIVIDUAL TO LIVE AS INDEPENDENTLY AS POSSIBLE FOR THEIR LIFETIME IN THE CASS HOUSING MODEL. SHORT-TERM GOAL IS TO DIRECTLY ADDRESS THE LONELINESS AND ISOLATION PEOPLE WITH DISABILITIES FACE BY CREATING COMMUNITY WITHIN THE CASS HOUSING MODEL. THREE CORE MEMBERS CELEBRATING THEIR SECOND FULL YEAR IN THEIR HOME. THREE CORE MEMBERS AND ONE STEWARD MOVING INTO HOUSE 2 IN JUNE OF 2020. SIX CORE MEMBERS AND TWO STEWARDS GOING THROUGH PRE-TRANSITION WORK TO PREPARE TO MOVE INTO HOUSES AND 4 BY FEBRUARY OF 2021. NINE CORE MEMBERS FORMING NEW HOME GROUPS AND PARTICIPATING IN ACTIVITIES IN 2020 TO PREPARE FOR HOUSES 5, 6, AND 7 TO BE BUILT AND OCCUPIED IN 2021 AND 2022. SIX HEALTH EATING CLASSES AND EIGHT MONEY MANAGEMENT CLASSES FOR EIGHT RESIDENTS COMPLETED IN 2020. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 172942 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1614191 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 184431 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9108 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2250 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2250 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 500 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 11533 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 12033 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 50.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 1006 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID BUUCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KEVIN CHANDLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAWN GALLAWAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JEROME KIRKWOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR CHARLES PRESTI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BOB PETCOFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BRAD STINSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOHN WHITCRAFT |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD TREASU |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PAST BOARD C |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2015 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingAmt | 0 | 7601 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 6894 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 1435 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 229950 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2109285 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 23075 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 1207 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1021 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 2414 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 4642 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 1222 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3005 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 5161 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9388 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 22235 |
| IRS990/InterestGrp/TotalAmt | 0 | 22235 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3131 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3131 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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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 YEARS ENDED DECEMBER 31, 2020 AND 2019. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | SPECIAL EVENT EXPENSES 6,894 RENTAL EXPENSES 13,726 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | SPECIAL EVENT EXPENSES 6,894 RENTAL EXPENSES 13,726 |
| 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 INTELLECTUAL AND/OR DEVELOPMENTAL DISABILITIES. FOR CORE MEMBERS (RESIDENTS), MOVING OUT OF THE FAMILY HOME IS A BIG HURDLE. THEY ARE MOVING AWAY FROM THE SUPPORT SYSTEM THAT HAS BEEN IN PLACE FOR THEIR ENTIRE LIVES. IN OUR FIRST FOUR HOMES THAT ARE SLATED TO BE FULLY OPERATIONAL BY THE END OF 2020, NINE OF THE TWELVE CORE MEMBERS HAVE NEVER LIVED OUTSIDE THEIR FAMILY HOME. TWO ELEMENTS WILL DETERMINE THE SUCCESS OF THEIR TRANSITION: SECURE HOUSING AND A DIFFERENT, YET PARTNERING, SUPPORT SYSTEM. ULTIMATELY, OUR GOAL IS TO CREATE AND SUSTAIN ENVIRONMENTS AND SYSTEMS THAT ALLOW PEOPLE WITH DEVELOPMENTAL DISABILITIES TO LEAD A HEALTHY, SUCCESSFUL LIFE OUTSIDE OF THEIR FAMILY HOME. THIS GOAL IS REMARKABLY NUANCED DUE TO THE NATURE OF WORK THAT WE DO. WE MUST TAKE INTO CONSIDERATION THE NEEDS AND DESIRES OF THE CORE MEMBERS, THEIR FAMILIES, AND THE STAFF WHO WILL SUPPORT THEM. LONG-TERM GOAL IS THE SUCCESS OF AN INDIVIDUAL TO LIVE AS INDEPENDENTLY AS POSSIBLE FOR THEIR LIFETIME IN THE CASS HOUSING MODEL. SHORT-TERM GOAL IS TO DIRECTLY ADDRESS THE LONELINESS AND ISOLATION PEOPLE WITH DISABILITIES FACE BY CREATING COMMUNITY WITHIN THE CASS HOUSING MODEL. THREE CORE MEMBERS CELEBRATING THEIR SECOND FULL YEAR IN THEIR HOME. THREE CORE MEMBERS AND ONE STEWARD MOVING INTO HOUSE 2 IN JUNE OF 2020. SIX CORE MEMBERS AND TWO STEWARDS GOING THROUGH PRE-TRANSITION WORK TO PREPARE TO MOVE INTO HOUSES AND 4 BY FEBRUARY OF 2021. NINE CORE MEMBERS FORMING NEW HOME GROUPS AND PARTICIPATING IN ACTIVITIES IN 2020 TO PREPARE FOR HOUSES 5, 6, AND 7 TO BE BUILT AND OCCUPIED IN 2021 AND 2022. SIX HEALTH EATING CLASSES AND EIGHT MONEY MANAGEMENT CLASSES FOR EIGHT RESIDENTS COMPLETED IN 2020. |
| 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. |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.