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Calu INC

Tax-deductible

Mechanicsville, IA501(c)(3) EIN 42-1201688Revenue $345K in FY2025Latest return filed Oct 30, 2025

On file with the IRSMechanicsville, IATax-exempt since Jan 1984Publicly supported charity — 170(b)(1)(A)(vi)

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Operation of low income housing

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Run by 7 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $66K a year · 19% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$56K
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$345K
-0.3% vs prior year
Spent
$293K
To programs
84%
Net assets
$477K
By yearFY2021–FY2025
Revenue
$345K
FY2025-0.3%
Tap a bar for its year
Revenue by fiscal year
FY2021$340K
FY2022$352K
FY2023$344K
FY2024$346K
FY2025$345K
Expenses
$293K
FY2025-0.1%
Tap a bar for its year
Expenses by fiscal year
FY2021$229K
FY2022$273K
FY2023$311K
FY2024$293K
FY2025$293K
Net assets
$477K
FY2025▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2021$259K
FY2022$338K
FY2023$372K
FY2024$425K
FY2025$477K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1984.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $247K Management & general 16% · $46K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Dennis Hammel
President
$0Pt VII · Sec A
Melvin Diehl
Vice Preside
$0Pt VII · Sec A
Dale Sue Glass
Secretary/Tr
$0Pt VII · Sec A
Norma Bogner
Director
$0Pt VII · Sec A
Dwight Diers
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Marilyn Kane
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
See Calu INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides affordable housing for low-income individuals and families.

Questions for Calu INC

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1 program · $247K · in their own filed words · FY2024
01

Operation of a 41 unit senior citizen and low income rental housing complex. The organization maintained a 88% occupancy rating for the year ended june 30, 2025.

$247Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2020
Greater Jefferson County FoundationFY2020$15K
Total grants receivedfrom 1 funder$15K

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Jun 2020 · $770K federal money spent
Section 202 Direct LoanDepartment of Housing and Urban Development · ALN 14.157 · Direct$569K
Section 8 Housing Assistance Payments ProgramDepartment of Housing and Urban Development · ALN 14.195 · Direct$201K

The auditor reported 1 finding: questioned costs.

Year ending Jun 2019 · $834K federal money spent
Section 202 Direct LoanDepartment of Housing and Urban Development · ALN 14.157 · Direct$632K
Section 8 Housing Assistance Payments ProgramDepartment of Housing and Urban Development · ALN 14.195 · Direct$202K

The auditor reported 1 finding: questioned costs.

Year ending Jun 2018 · $889K federal money spent
Supportive Housing for the ElderlyDepartment of Housing and Urban Development · ALN 14.157 · Direct$690K
Section 8 Housing Assistance Payments ProgramDepartment of Housing and Urban Development · ALN 14.195 · Direct$199K

The auditor reported 1 finding.

Year ending Jun 2017 · $939K federal money spent
Supportive Housing for the ElderlyDepartment of Housing and Urban Development · ALN 14.157 · Direct$743K
Section 8 Housing Choice VouchersDepartment of Housing and Urban Development · ALN 14.871 · Direct$196K

The auditor reported 2 findings: a weakness in money controls.

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$345K
Ln 12
Fees for servicesLn 2g$344K
Other incomeLn 4–11$250
Investment incomeLn 3$101
Money outPt IX
$293K
Ln 25
Programscol B$247K
Managementcol C$46K
Owns and owesPt X
$477K
net assets · Ln 32
Cash and savingsLn 1–2$56K
Total assetsLn 16$532K
LiabilitiesLn 26$56K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$344K
Investment incomeLn 3$101
Other incomeLn 4–11$250
Total revenueLn 12$345K
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$55K
Cash and savings togetherLn 1–2$56K
Land, buildings, equipmentLn 10c$477K
Total assetsLn 16$532K
LiabilitiesLn 26$56K
Net assetsLn 32$477K
OperationsPt I, VI
EmployeesI 50
VolunteersI 67
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$77K$56K
Land, buildings, equipmentLn 10c$510K$477K
Total assetsLn 16$587K$532K
LiabilitiesLn 26$163K$56K
Net assetsLn 32$425K$477K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$17K$7K$10K
Payroll taxesLn 10$1K$588$784
Management feesLn 11a$21K$21K
Accounting feesLn 11c$10K$10K
Advertising and promotionLn 12$43$43
Office expensesLn 13$4K$4K
OccupancyLn 16$168K$168K
InterestLn 20$9K$9K
Depreciation, depletion and amortizationLn 22$37K$37K
InsuranceLn 23$25K$24K$367
Other expenses (24a–d)Ln 24$232$26$206
Total functional expensesLn 25$293K$247K$46K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Oct 30, 2025 $345K$293K$52K$477K 990 PDF
FY2024Filed with the IRS Aug 19, 2024 $346K$293K$53K$425K 990 PDF
FY2023Filed with the IRS Nov 10, 2023 $344K$311K$33K$372K 990 PDF
FY2022Filed with the IRS Sep 16, 2022 $352K$273K$80K$338K 990 PDF
FY2021Filed with the IRS Aug 10, 2021 $340K$229K$112K$259K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $344,659 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $345,174$344,308
I-10 Investment incomePrior year $114$101
I-11 Other revenuePrior year $535$250
I-12 Total revenuePrior year $345,823$344,659
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $18,155$18,172
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $274,690$274,336
I-18 Total expensesPrior year $292,845$292,508
I-19 Revenue less expensesPrior year $52,978$52,151
Part VI · Governance 8 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $344,659 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $342,037 · Excluded from tax $2,271$344,308
VIII-3 Investment incomeRelated to mission $101$101
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $250$250
VIII-12 Total revenueRelated to mission $342,388 · Excluded from tax $2,271$344,659
Part IX · Statement of functional expenses $292,508 across 11 lines filed
IX-7 Other salaries and wagesPrograms $7,200 · Management $9,600$16,800
IX-10 Payroll taxesPrograms $588 · Management $784$1,372
IX-11a Management feesManagement $20,704$20,704
IX-11c Accounting feesManagement $10,293$10,293
IX-12 Advertising and promotionManagement $43$43
IX-13 Office expensesManagement $3,726$3,726
IX-16 OccupancyPrograms $168,396$168,396
IX-20 InterestPrograms $9,186$9,186
IX-22 Depreciation, depletion and amortizationPrograms $36,959$36,959
IX-23 InsurancePrograms $24,430 · Management $367$24,797
IX-24 Other expenses (24a–d)Programs $26 · Management $206$232
IX-25 Total functional expensesPrograms $246,785 · Management $45,723 · Fundraising $0$292,508
Part X · Balance sheet $532,471 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $2,379$1,031
X-2 Savings and temporary cash investmentsStart of year $75,007$54,737
X-10c Land, buildings and equipment, netStart of year $510,064$476,703
X-16 Total assetsStart of year $587,450$532,471
X-17 Accounts payable and accrued expensesStart of year $5,153$7,468
X-23 Secured mortgages and notes payableStart of year $148,265$38,368
X-25 Other liabilitiesStart of year $9,438$9,890
X-26 Total liabilitiesStart of year $162,856$55,726
X-27 Net assets without donor restrictionsStart of year $424,594$476,745
X-32 Total net assets or fund balancesStart of year $424,594$476,745
X-33 Total liabilities and net assetsStart of year $587,450$532,471
Part XI · Reconciliation of net assets $476,745 net assets at year end
XI-1 Total revenue$344,659
XI-2 Total expenses$292,508
XI-3 Revenue less expenses$52,151
XI-4 Net assets at start of year$424,594
XI-10 Net assets at end of year$476,745

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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