2025-11-17T12:16:50-05:00 2025-09-30 351860144 YOUNG & NURKOWSKI CPAS PC 2410 GRAPE RD STE 2 MISHAWAKA IN 46545 990 2024-10-01 351327581 HOUSING ASSISTANCE OFFICE INC HOUS 5742569444 2410 GRAPE ROAD SUITE 2 MISHAWAKA IN 465453015 JANEEN CONBOY DIRECTOR 5742569444 2025-11-17 true true JOHN J NURKOWSKI P00772444 5742860277 2025-11-17 2024 2025-03-06 01:10:19Z JANEEN CONBOY 2410 GRAPE ROAD SUITE 2 MISHAWAKA IN 465453015 538146 false X X 1974 IN TO BE AN ADVOCATE AND REGIONAL PROVIDER FOR SAFE, AFFORDABLE HOUSING AND SUPPORT PROGRAMS THAT ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE WE SERVE. 4 4 3 4 0 160265 425146 377881 0 0 425146 538146 0 0 130469 114459 0 0 423616 454220 554085 568679 -128939 -30533 2532110 2355828 638202 490417 1893908 1865411 TO BE AN ADVOCATE AND REGIONAL PROVIDER FOR SAFE, AFFORDABLE HOUSING AND SUPPORT PROGRAMS THAT ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE WE SERVE. false false 494792 377881 THE HAO OWNS AND MANAGES RENTAL HOUSING PROJECTS AT FIVE DIFFERENT LOCATIONS IN RURAL ST. JOSEPH COUNTY. THESE PROJECTS ARE LOCATED IN NEW CARLISLE, NORTH LIBERTY, LAKEVILLE AND WALKERTON, INDIANA. THE PROJECTS PROVIDE SAFE, SANITARY, AND AFFORDABLE HOUSING TO LOW AND MODERATE LOW INCOME INDIVIDUALS. DUE TO THE FACT THAT THESE PROJECTS ALL HAVE SOME TYPE OF GOVERNMENT FUNDING INVOLVED, THE HAO IS OBLIGATED TO KEEP THE PROJECTS AFFORDABLE BASED ON THE STANDARDS OF THE FUNDING ORGANIZATION. TENANTS' INCOME IS VERIFIED ANNUALLY IN ORDER TO STAY IN COMPLIANCE. AS OF SEPTEMBER 30, 2025 THERE WERE 74 RESIDENTIAL UNITS. 494792 true false false false false false false false false false true false true false true true false false false false false false false false false false false false false false false false false false false false false false true false false false false true true false false false true 7 0 3 true false false false false false false false false X 4 4 false false false false false false false true true false false true true true true false true true true false X X JANEEN CONBOY 5742569444 2410 GRAPE ROAD SUITE 2 MISHAWAKA IN 465453015 JANEEN CONBOY DIRECTOR 37.50 X 40195 0 7296 LONNIE L DOUGLAS CHAIRMAN & T 0.25 X X 0 0 0 WILLIAM G HUYS SECRETARY & 0.10 X X 0 0 0 HOLLIS E HUGHES JR VICE CHAIR & 0.10 X X 0 0 0 NEVIN J SIQUEIRA TREASURER & 0.20 X X 0 0 0 40195 7296 false false false 160265 160265 160265 RENTAL INCOME 377881 377881 377881 538146 377881 40351 10088 30263 50516 50516 16450 10977 5473 7142 4801 2341 20715 20715 1016 746 270 3058 2098 960 164561 154206 10355 3095 3095 25452 25452 181674 181674 54649 51139 3510 568679 494792 73887 0 9610 6299 34182 27357 29152 31695 5769070 3782381 2155898 1986689 298850 298850 4418 4938 2532110 2355828 59322 78357 546299 384079 32581 27981 638202 490417 X 1893908 1865411 1893908 1865411 2532110 2355828 -30533 2036 X true X false true false X 160265 160265 160265 160265 160265 7 7 160272 1773502 1.00000 0.99900 X 206588 206588 5416023 3675213 1740810 146459 107168 39291 1986689 INVESTMENT HAO WEST YORK DEVELOPMENT 298850 C 298850 RENTAL SECURITY DEPOSITS 27981 27981 X SCHEDULE D, PAGE 3, PART X WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE IS NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. WE RECLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THERE WERE NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER SEPTEMBER 30, 2025, OR 2024, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. HOUSING ASSISTANCE OFFICE, INC. IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO SEPTEMBER 30, 2022, AND HAO WEST YORK DEVELOPMENT CORPORATION IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO DECEMBER 31, 2021. X 1 160265 false false false FORM 990, PAGE 6, PART VI, LINE 11B THE DRAFT COPY OF THE FORM 990 IS FORWARDED BY THE OUTSIDE CPA FIRM PREPARING THE RETURN TO THE DIRECTOR OF THE ORGANIZATION. THE DIRECTOR THEN REVIEWS THE FORM AND DISCUSSES WITH THE CPA FIRM ANY CHANGES THAT MAY BE REQUESTED. ONCE BOTH PARTIES ARE SATISFIED WITH THE PREPARED RETURN, A DRAFT COPY IS THEN FORWARDED TO ALL MEMBERS OF THE BOARD OF TRUSTEES. THE BOARD WILL DISCUSS AND REVIEW THE RETURN. ONCE APPROVED BY THE BOARD, THE DIRECTOR WILL SIGN THE RETURN AND IT IS THEN ELECTRONCIALLY SUMBITTED TO THE INTERNAL REVENUE SERVICE FOR FILLING AN ACCEPTANCE. FORM 990, PAGE 6, PART VI, LINE 12C ALL EMPLOYEES ARE EXPECTED TO DISCLOSE TO THE ORGANIZATION ANY CONFLICTS OR PTOENTIAL CONFLICTS OF INTEREST. BOARD MEMBERS ARE ASKED ANNUALLY IN REGARDS TO WHETHER ANY CONFLICTS OF INTEREST MAY BE PRESENT. THE ORGANIZATION DOES HAVE IN PLACE WRITTEN CONFLICTS OF INTEREST POLICIES AND ALL EMPLOYEES MUST SIGN FORMS AT HIRE WHETHER ANY EXIST OR NOT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF TRUSTEES REVIEWS THE DIRECTOR'S COMPENSATION AND BENEFITS PACKAGE. THIS PACKAGE IS GENERALLY BASED UPON THE SALARY LEVELS OF DIRECTORS IN SIMILAR TYPE ORGANIZATIONS. PRIOR HISTORY SHOWS THAT THIS PACKAGE IS APPROXIMATELY AT OR JUST UNDER THE MEDIAN OF VARIOUS SURVERYS FOR ORGANIZATIONS WITH THE SAME FUNDING LEVELS. FORM 990, PAGE 6, PART VI, LINE 15B THE HIRING PROCESS IN REGARDS TO THE BALANCE OF THE STAFF ENCOMPASS THE SAME TYPE OF PROCEDURES AND EFFORTS THAT ARE MADE TO ENSURE THAT A COMPENSATION PACKAGE FOR EACH POSITION IS IN LINE WITH INDUSTRY AVERAGES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND MEETING MINUTES OF THE BOARD OF TRUSTEES ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST SUBMITTED TO THE OFFICE. COPIES ARE PROVIDED WITHIN A THREE (3) DAY TIME FRAME AND MAY EITHER BE PICKED UP AT THE OFFICE OR THEY ARE MAILED OUT TO THE REQUESTEE. HAO WEST YORK DEVELOPMENT CORP 2410 GRAPE ROAD SUITE 2 MISHAWAKA IN 465453015 272558618 LP HOLDING IN HOUSING C CORP 298850 1.00000 true false false false false false false false false false false false false false false false false false false false