Calu INC: FY2023 Nonprofit Profile & Form 990 (EIN 42-1201688)

Revenue by fiscal year
FY2021	$340K
FY2022	$352K
FY2023	$344K
FY2024	$346K
FY2025	$345K

Expenses by fiscal year
FY2021	$229K
FY2022	$273K
FY2023	$311K
FY2024	$293K
FY2025	$293K

Net assets by fiscal year
FY2021	$259K
FY2022	$338K
FY2023	$372K
FY2024	$425K
FY2025	$477K

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

85 cents of each dollar spent went to programs.

85%

15%

Program services 85% · $263K Management & general 15% · $48K

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 (FY2022); the FY2023 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

Terese Cumminsky

Director

$0Pt VII · Sec A

Marilyn Kane

Director

$0Pt VII · Sec A

Claudia Worley

Director

$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.

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1 program · $263K · in their own filed words · FY2022

01

Operation of a 41 unit senior citizen and low income rental housing complex. The organization maintained a 93% occupancy rating for the year ended june 30, 2023.

$263Kprogram 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 FY2023 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$344K

Ln 12

Fees for servicesLn 2g$343K

Other incomeLn 4–11$773

Investment incomeLn 3$138

Money outPt IX

$311K

Ln 25

Programscol B$263K

Managementcol C$48K

Owns and owesPt X

$372K

net assets · Ln 32

Cash and savingsLn 1–2$141K

Total assetsLn 16$688K

LiabilitiesLn 26$316K

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$343K

Investment incomeLn 3$138

Other incomeLn 4–11$773

Total revenueLn 12$344K

Assets in detailPt X, end of year

CashLn 1$763

SavingsLn 2$140K

Cash and savings togetherLn 1–2$141K

Land, buildings, equipmentLn 10c$547K

Total assetsLn 16$688K

LiabilitiesLn 26$316K

Net assetsLn 32$372K

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

Line	Start FY23	End FY23
Cash and savingsLn 1–2	$151K	$141K
Land, buildings, equipmentLn 10c	$542K	$547K
Total assetsLn 16	$693K	$688K
LiabilitiesLn 26	$355K	$316K
Net assetsLn 32	$338K	$372K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Other salaries and wagesLn 7	$19K	$10K	$10K
Payroll taxesLn 10	$2K	$776	$776
Management feesLn 11a	$21K		$21K
Accounting feesLn 11c	$12K		$12K
Office expensesLn 13	$5K		$5K
OccupancyLn 16	$168K	$168K
InterestLn 20	$28K	$28K
Depreciation, depletion and amortizationLn 22	$36K	$36K
InsuranceLn 23	$19K	$19K
Other expenses (24a–d)Ln 24	$2K	$2K
Total functional expensesLn 25	$311K	$263K	$48K	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 LatestFiled 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
FY2023 ViewingFiled 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 FY2023 990 (6 parts)

Part I · Summary $344,383 revenue, 12 lines filed

I-8 Contributions and grants$0

I-9 Program service revenuePrior year $342,061$343,472

I-10 Investment incomePrior year $119$138

I-11 Other revenuePrior year $10,314$773

I-12 Total revenuePrior year $352,494$344,383

I-13 Grants and similar amounts paid$0

I-14 Benefits paid to members$0

I-15 Salaries and benefitsPrior year $22,508$20,752

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $250,447$290,151

I-18 Total expensesPrior year $272,955$310,903

I-19 Revenue less expensesPrior year $79,539$33,480

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 $344,383 across 4 lines filed

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $340,510 · Excluded from tax $2,962$343,472

VIII-3 Investment incomeRelated to mission $138$138

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $773$773

VIII-12 Total revenueRelated to mission $341,421 · Excluded from tax $2,962$344,383

Part IX · Statement of functional expenses $310,903 across 10 lines filed

IX-7 Other salaries and wagesPrograms $9,600 · Management $9,600$19,200

IX-10 Payroll taxesPrograms $776 · Management $776$1,552

IX-11a Management feesManagement $20,607$20,607

IX-11c Accounting feesManagement $11,914$11,914

IX-13 Office expensesManagement $5,093$5,093

IX-16 OccupancyPrograms $168,262$168,262

IX-20 InterestPrograms $27,704$27,704

IX-22 Depreciation, depletion and amortizationPrograms $36,058$36,058

IX-23 InsurancePrograms $18,527$18,527

IX-24 Other expenses (24a–d)Programs $1,986$1,986

IX-25 Total functional expensesPrograms $262,913 · Management $47,990 · Fundraising $0$310,903

Part X · Balance sheet $687,660 assets, 11 lines filed

X-1 Cash, non-interest-bearingStart of year $1,526$763

X-2 Savings and temporary cash investmentsStart of year $149,399$140,054

X-10c Land, buildings and equipment, netStart of year $541,758$546,843

X-16 Total assetsStart of year $692,683$687,660

X-17 Accounts payable and accrued expensesStart of year $4,312$57,584

X-23 Secured mortgages and notes payableStart of year $339,891$248,488

X-25 Other liabilitiesStart of year $10,344$9,972

X-26 Total liabilitiesStart of year $354,547$316,044

X-27 Net assets without donor restrictionsStart of year $338,136$371,616

X-32 Total net assets or fund balancesStart of year $338,136$371,616

X-33 Total liabilities and net assetsStart of year $692,683$687,660

Part XI · Reconciliation of net assets $371,616 net assets at year end

XI-1 Total revenue$344,383

XI-2 Total expenses$310,903

XI-3 Revenue less expenses$33,480

XI-4 Net assets at start of year$338,136

XI-10 Net assets at end of year$371,616

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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Calu INC FY2023 filing

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for Calu INC

Funders

Grants

Federal money

By the numbers

Filing history

Schedules filed Part IV