2024-11-12T08:59:14-05:00 2023-12-31 351939627 BADEN GAGE & SCHROEDER LLC 6920 POINTE INVERNESS WAY 300 FORT WAYNE IN 468047926 990 2023-01-01 475460116 CASS HOUSING INC CASS 2602473610 PO BOX 10778 FORT WAYNE IN 46853 BRAD STINSON BOARD TREASURER 2602473610 2024-10-29 true false MELISSA J WOLF CPA P01224592 2604222551 2024-10-31 2023 2024-10-15 13:58:12Z REBECCA GRAF PO BOX 10778 FORT WAYNE IN 46853 1094265 false X WWW.CASSHOUSING.ORG X 2015 IN THE MISSION OF CASS HOUSING, INC. IS TO CREATE INNOVATIVE AND SAFE HOUSING WITH SUPPORT THAT EMPOWERS INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES TO MAXIMIZE THEIR POTENTIAL AND GROW IN THEIR INDEPENDENCE. THE VISION OF CASS HOUSING, INC. IS TO SEE A WORLD WHERE INDIVIDUALS OF VARYING ABILITIES FEEL FULFILLED AND THRIVE INDEPENDENTLY. 8 8 8 18 0 2266234 763538 113925 105437 -63422 64384 10746 -48435 2327483 884924 0 0 277356 291837 0 105305 324634 294727 601990 586564 1725493 298360 5261309 5257244 1158447 856022 4102862 4401222 X THE MISSION OF CASS HOUSING, INC. IS TO CREATE INNOVATIVE AND SAFE HOUSING WITH SUPPORT THAT EMPOWERS INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES TO MAXIMIZE THEIR POTENTIAL AND GROW IN THEIR INDEPENDENCE. THE VISION OF CASS HOUSING, INC. IS TO SEE A WORLD WHERE INDIVIDUALS OF VARYING ABILITIES FEEL FULFILLED AND THRIVE INDEPENDENTLY. false false 378601 FOR MANY PEOPLE WITH DEVELOPMENTAL DISABILITIES, MOVING OUT OF THE FAMILY HOME IS THE GREATEST HURDLE THEY WILL EVER FACE AS THEY ARE MOVING AWAY FROM THE SUPPORT SYSTEM THAT HAS BEEN IN PLACE FOR THEIR ENTIRE LIVES. CASS BELIEVES THAT HOUSING OPTIONS MUST BE MATCHED WITH THE CORRECT SUPPORT TO MAKE THE TRANSITION OUT OF THE FAMILY HOME POSSIBLE. HOUSING AND SUPPORT SERVICES FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES ARE TWO VASTLY DIFFERENT INDUSTRIES. HOWEVER, THEY MUST WORK IN TANDEM TO HELP MAKE THE TRANSITION SUCCESSFUL. THE HOME ITSELF MUST BE CREATED AND/OR ADAPTED TO THE NEEDS OF THE PEOPLE LIVING IN THE HOME. WHILE THIS PHYSICAL SPACE IS AN IMPORTANT PIECE OF THE PUZZLE, IT IS ONLY THE BEGINNING. THE NEW SUPPORT SYSTEM MUST ALSO BE CUSTOMIZED TO MEET NOT ONLY THE SPECIFIC NEEDS OF THE PERSON, BUT THE EXPECTATIONS OF THE FAMILY AS WELL. CASS IS DESIGNED TO OFFER DIFFERENT HOUSING MODELS WITH VARYING LEVELS OF SUPPORT FOR THE RESIDENTS. A STEWARD LIVES ON-SITE TO PROVIDE GUIDANCE AND SUPPORT, DEPENDING ON THE NEEDS OF THE RESIDENTS. CASS IS UNIQUE IN THAT THE CORE MEMBERS AND THEIR FAMILIES CHOOSE THEIR HOME, THEIR HOUSEMATES, AND THEIR SUPPORT STAFF. EXISTING PROGRAMS RANDOMLY ASSIGN RESIDENTS TO LIVE IN A GROUP HOME WHERE THEY MAY NOT KNOW THE OTHER RESIDENTS. OUR PROGRAM PROVIDES CORE MEMBERS THE ABILITY TO LIVE WITH FRIENDS WITH WHOM THEY SHARE INTERESTS AND COMPATIBILITY. HOME GROUPS CONSIST OF THREE COMPATIBLE CORE MEMBERS WHO HAVE BEEN VETTED FOR A CASS HOME. CASS BUILDS OPPORTUNITIES FOR FAMILIES TO LAUNCH THEIR LOVED ONES INTO INDEPENDENCE WHILE PROVIDING SOLUTIONS THAT ADDRESS THE FAMILIES' CONCERNS OF SAFETY, AFFORDABILITY, RELATIONSHIPS, AND LIFE SKILLS. WE FOCUS ON CREATING A PATHWAY FOR FAMILIES AND CORE MEMBERS TO TRANSITION INTO OUR HOUSING PROGRAM THROUGH: "ACTIVITIES AND MATCH MAKING EVENTS TO HELP TO CONTINUE TO CREATE A COMMUNITY OF SUPPORT FOR INDIVIDUALS INTERESTED IN THE PROGRAM. ALL FAMILIES ON OUR WAIT LIST ARE INVITED TO THESE EVENTS. "WORKING ONE ON ONE WITH INDIVIDUALS THROUGH THE TRANSITION INTO THEIR NEW HOME. "PROVIDING ONGOING EDUCATIONAL OPPORTUNITIES FOR INDIVIDUALS TO DEVELOP MORE INDEPENDENT LIVING SKILLS (MONEY MANAGEMENT, HEALTHY EATING, HEALTHY LIFESTYLES AND VOCATIONAL SKILLS). THIS ADDRESSES SOME OF THE MISSING SKILL SETS IN CORE MEMBERS AS THEY LIVE ON THEIR OWN FOR THE FIRST TIME. AS OF DECEMBER 31, 2023, WE HAVE 12 INDIVIDUALS LIVING IN CASS INDEPENDENT HOUSES. OUR NEXT INDEPENDENT LIVING HOME WAS OPENED IN 2024 TO HOUSE THREE ADDITIONAL CORE MEMBERS. WE ARE WORKING WITH APPROXIMATELY 100 FAMILIES TO SUPPORT SKILL BUILDING AND MATCH MAKING OPPORTUNITIES WHILE WORKING TOWARDS LONG-TERM LIVING SOLUTIONS FOR THEIR LOVED ONES. CASS IS THE ONLY PROGRAM OF ITS KIND OPERATING IN ALLEN COUNTY SERVING ADULTS WITH AN INTELLECTUAL AND/OR DEVELOPMENTAL DISABILITY WITH LONG TERM HOUSING AND LIVING SOLUTIONS. OUR CORE MEMBERS ARE LEARNING TO LIVE IN A WHOLE NEW WAY THAT BRINGS THEM JOY, BRINGS THEIR FAMILY A SENSE OF LONG- TERM SECURITY, AND GIVES THEM THE OPPORTUNITY TO MAKE THEIR FUTURE THEIR OWN. RENTAL EXPENSE 378601 true true false false false false false false false false true false false true true true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 9 0 8 true false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true false false IN X REBECCA GRAF 2602473610 PO BOX 10778 FORT WAYNE IN 46853 REBECCA GRAF CEO 50.00 0.00 X 67899 0 2702 BRUCE BOXBERGER DIRECTOR 1.00 0.00 X 0 0 0 KEVIN CHANDLER DIRECTOR 2.00 0.00 X 0 0 0 DAWN GALLAWAY BOARD CHAIR 4.00 0.00 X X 0 0 0 TOMMY GUEST DIRECTOR 3.00 0.00 X 0 0 0 JOE JORDAN DIRECTOR 1.00 0.00 X 0 0 0 JEROME KIRKWOOD DIRECTOR 3.00 0.00 X 0 0 0 BOB PETCOFF BOARD VICE C 2.00 0.00 X X 0 0 0 DR CHARLES PRESTI BOARD SECRET 1.00 0.00 X X 0 0 0 BRAD STINSON BOARD TREASU 3.00 0.00 X X 0 0 0 67899 2702 false false false 180755 582783 111521 763538 RENTAL INCOME 531110 105437 105437 105437 83715 83715 141575 160906 -19331 -19331 -19331 180755 48435 -48435 -48435 884924 169821 -48435 70600 24710 10590 35300 195701 129123 39899 26679 5463 3790 1146 527 20073 11642 3814 4617 2218 1974 244 28316 28316 23279 23279 7012 3506 3506 9500 5795 2185 1520 8860 5404 2038 1418 65004 57794 4350 2860 6442 3929 1482 1031 19965 19965 82165 82165 20812 14025 6422 365 MISC EXPENSES 13069 11468 869 732 BANK AND PROCESSING FEES 5239 1177 883 3179 TRAINING/MEMBERSHIP 2373 1661 420 292 GARDENS SUPPLIES 473 473 586564 378601 102658 105305 292028 277037 1903898 1730813 29415 45836 7165 57120 2662 7330 2741026 260162 2563030 2480864 463111 658244 5261309 5257244 36009 21363 1116106 829756 6332 4903 1158447 856022 X 3860854 3797517 242008 603705 4102862 4401222 5261309 5257244 298360 X false true true false X 419517 1577615 586397 2266234 763538 5613301 22795 42160 96212 114913 189152 465232 442312 1619775 682609 2381147 952690 6078533 292858 311397 2010000 2614255 292858 311397 2010000 2614255 3464278 20616 23075 13500 9396 66587 20616 23075 13500 9396 66587 350 350 150000 445500 595500 612928 2088350 696109 2390893 952690 6740970 0.51390 0.44220 0.01000 0.01000 X PART III, LINE 12 AMOUNT RECEIVED FROM PRIVATE FOUNDAT 595,500 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 322624 322624 2418402 260162 2158240 2480864 CONSTRUCTION IN PROCESS 491635 PROPERTY HELD FOR INVESTMENT 161706 RIGHT OF USE ASSETS - OPERATING LEAS 4903 658244 LEASE LIABILITY 4903 4903 X 934964 50040 50040 884924 884924 636604 50040 50040 586564 586564 SCHEDULE D, PAGE 3, PART X 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, 2023 AND 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSES 50,040 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES 50,040 GALA 157850 157850 1380 18684 7775 14289 PURSE AUCTION 16300 16300 1550 2526 1206 1 5625 5625 600 425 179775 179775 2930 21210 8375 15920 48435 -48435 X 3 111521 FAIR MARKET VALUE false false false FORM 990 - ORGANIZATION'S MISSION THE MISSION OF CASS HOUSING, INC. IS TO CREATE INNOVATIVE AND SAFE HOUSING WITH SUPPORT THAT EMPOWERS INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES TO MAXIMIZE THEIR POTENTIAL AND GROW IN THEIR INDEPENDENCE. THE VISION OF CASS HOUSING, INC. IS TO SEE A WORLD WHERE INDIVIDUALS OF VARYING ABILITIES FEEL FULFILLED AND THRIVE INDEPENDENTLY. FORM 990 BEGINNING IN THE 1960'S AND CONTINUING INTO TODAY, COMMUNITIES HAVE BEEN WORKING TO DISMANTLE THE STRUCTURAL BARRIERS THAT HAVE KEPT INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES ISOLATED FROM SOCIETY. WHILE THIS WAS UNDOUBTABLY A POSITIVE CHANGE FOR SOCIETY, POLICIES THAT WERE PUT INTO PLACE TO TRANSITION INDIVIDUALS FAILED TO CONSIDER, FUND, OR PLAN FOR ALTERNATIVE HOUSING OPTIONS. (HOUSING NEEDS FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, SUMMER 2020, ECONORTHWEST) THE NEED FOR AFFORDABLE HOUSING FOR THIS POPULATION IS ONLY GROWING. AND WHILE THIS NEED IS NOT NEW, THERE ARE NEW PROBLEMS THAT ARE EMERGING THAT INCREASE THE URGENCY TO CREATE MORE HOUSING OPTIONS: RISING HOME COSTS IN MANY HOUSING MARKETS, AGING PARENTS/CAREGIVERS WHO MAY SOON BE UNABLE TO PROVIDE HOUSING FOR THEIR ADULT CHILDREN, AND THE EFFECTS OF COVID AS MANY INDIVIDUALS ARE STILL FINDING THEMSELVES UNEMPLOYED. THE CDC ESTIMATES THAT 1 IN 6 CHILDREN HAVE A DEVELOPMENTAL DISABILITY. IF OVERLAID OVER THE ENTIRE POPULATION, THAT MEANS THERE ARE 60,000 INDIVIDUALS THAT LIVE IN ALLEN COUNTY THAT HAVE A DEVELOPMENTAL DISABILITY. ACCORDING TO BUREAU OF DEVELOPMENTAL DISABILITY SERVICES STATE STATISTICS, MEDICAID WAIVER HOME AND GROUP HOMES SUPPORT ONLY 10% OF THAT POPULATION WITHIN A 24/7 SETTING. CASS IS DEVELOPING THE BANDWIDTH AND THE NEEDED SUPPORTS TO BE A PROVIDER OF SUPPORTIVE HOUSING FOR THE FUTURE. OUR VISION IS NOT JUST TO BUILD A HOME WHERE SOMEONE CAN LIVE INDEPENDENTLY, BUT TO BUILD AN INDEPENDENT PERSON THAT CAN LIVE IN A HOME AND COMMUNITY. WE OFFER A PEOPLE-CENTERED APPROACH TO LONG-TERM HOUSING FOR PEOPLE OF VARYING ABILITIES BY PROVIDING NOT JUST A HOUSE, BUT ASSISTANCE IN FINDING COMPATIBLE ROOMMATES AND ONGOING SUPPORT SERVICES TO LIVE INDEPENDENTLY. WE STRONGLY BELIEVE THAT BY WORKING TOGETHER, WE CAN CREATE LONG-TERM SOLUTIONS THAT BENEFIT EVERY CORE MEMBER (RESIDENT) AND THEIR FAMILIES. FORM 990, PAGE 2, PART III, LINE 4A FOR MANY PEOPLE WITH DEVELOPMENTAL DISABILITIES, MOVING OUT OF THE FAMILY HOME IS THE GREATEST HURDLE THEY WILL EVER FACE AS THEY ARE MOVING AWAY FROM THE SUPPORT SYSTEM THAT HAS BEEN IN PLACE FOR THEIR ENTIRE LIVES. CASS BELIEVES THAT HOUSING OPTIONS MUST BE MATCHED WITH THE CORRECT SUPPORT TO MAKE THE TRANSITION OUT OF THE FAMILY HOME POSSIBLE. HOUSING AND SUPPORT SERVICES FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES ARE TWO VASTLY DIFFERENT INDUSTRIES. HOWEVER, THEY MUST WORK IN TANDEM TO HELP MAKE THE TRANSITION SUCCESSFUL. THE HOME ITSELF MUST BE CREATED AND/OR ADAPTED TO THE NEEDS OF THE PEOPLE LIVING IN THE HOME. WHILE THIS PHYSICAL SPACE IS AN IMPORTANT PIECE OF THE PUZZLE, IT IS ONLY THE BEGINNING. THE NEW SUPPORT SYSTEM MUST ALSO BE CUSTOMIZED TO MEET NOT ONLY THE SPECIFIC NEEDS OF THE PERSON, BUT THE EXPECTATIONS OF THE FAMILY AS WELL. CASS IS DESIGNED TO OFFER DIFFERENT HOUSING MODELS WITH VARYING LEVELS OF SUPPORT FOR THE RESIDENTS. A STEWARD LIVES ON-SITE TO PROVIDE GUIDANCE AND SUPPORT, DEPENDING ON THE NEEDS OF THE RESIDENTS. CASS IS UNIQUE IN THAT THE CORE MEMBERS AND THEIR FAMILIES CHOOSE THEIR HOME, THEIR HOUSEMATES, AND THEIR SUPPORT STAFF. EXISTING PROGRAMS RANDOMLY ASSIGN RESIDENTS TO LIVE IN A GROUP HOME WHERE THEY MAY NOT KNOW THE OTHER RESIDENTS. OUR PROGRAM PROVIDES CORE MEMBERS THE ABILITY TO LIVE WITH FRIENDS WITH WHOM THEY SHARE INTERESTS AND COMPATIBILITY. HOME GROUPS CONSIST OF THREE COMPATIBLE CORE MEMBERS WHO HAVE BEEN VETTED FOR A CASS HOME. CASS BUILDS OPPORTUNITIES FOR FAMILIES TO LAUNCH THEIR LOVED ONES INTO INDEPENDENCE WHILE PROVIDING SOLUTIONS THAT ADDRESS THE FAMILIES' CONCERNS OF SAFETY, AFFORDABILITY, RELATIONSHIPS, AND LIFE SKILLS. WE FOCUS ON CREATING A PATHWAY FOR FAMILIES AND CORE MEMBERS TO TRANSITION INTO OUR HOUSING PROGRAM THROUGH: "ACTIVITIES AND MATCH MAKING EVENTS TO HELP TO CONTINUE TO CREATE A COMMUNITY OF SUPPORT FOR INDIVIDUALS INTERESTED IN THE PROGRAM. ALL FAMILIES ON OUR WAIT LIST ARE INVITED TO THESE EVENTS. "WORKING ONE ON ONE WITH INDIVIDUALS THROUGH THE TRANSITION INTO THEIR NEW HOME. "PROVIDING ONGOING EDUCATIONAL OPPORTUNITIES FOR INDIVIDUALS TO DEVELOP MORE INDEPENDENT LIVING SKILLS (MONEY MANAGEMENT, HEALTHY EATING, HEALTHY LIFESTYLES AND VOCATIONAL SKILLS). THIS ADDRESSES SOME OF THE MISSING SKILL SETS IN CORE MEMBERS AS THEY LIVE ON THEIR OWN FOR THE FIRST TIME. AS OF DECEMBER 31, 2023, WE HAVE 12 INDIVIDUALS LIVING IN CASS INDEPENDENT HOUSES. OUR NEXT INDEPENDENT LIVING HOME WAS OPENED IN 2024 TO HOUSE THREE ADDITIONAL CORE MEMBERS. WE ARE WORKING WITH APPROXIMATELY 100 FAMILIES TO SUPPORT SKILL BUILDING AND MATCH MAKING OPPORTUNITIES WHILE WORKING TOWARDS LONG-TERM LIVING SOLUTIONS FOR THEIR LOVED ONES. CASS IS THE ONLY PROGRAM OF ITS KIND OPERATING IN ALLEN COUNTY SERVING ADULTS WITH AN INTELLECTUAL AND/OR DEVELOPMENTAL DISABILITY WITH LONG TERM HOUSING AND LIVING SOLUTIONS. OUR CORE MEMBERS ARE LEARNING TO LIVE IN A WHOLE NEW WAY THAT BRINGS THEM JOY, BRINGS THEIR FAMILY A SENSE OF LONG- TERM SECURITY, AND GIVES THEM THE OPPORTUNITY TO MAKE THEIR FUTURE THEIR OWN. FORM 990, PAGE 2, PART III, LINE 4D RENTAL EXPENSE FORM 990, PAGE 6, PART VI, LINE 11B 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 TO THE BOARD OF DIRECTORS. AFTER ACCEPTANCE AND APPROVAL BY THE BOARD, THE RETURN IS SIGNED BY AN AUTHORIZED OFFICER AND FILED WITH FEDERAL AUTHORITY. FORM 990, PAGE 6, PART VI, LINE 12C 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. FORM 990, PAGE 6, PART VI, LINE 15A 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. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FORMS 1023 AND 990 ARE AVAILABLE UPON REQUEST. THE FORM 990 IS ALSO AVAILABE AT WWW.GUIDESTAR.ORG.