Civic Intelligence

Westby Housing Associates Inc.

EIN 01-0706379 • 501(c)3 • LA Crescent, MN

Pub. 78 Eligible

Profile

To provide housing for the low-income elderly and handicapped populations.

412 S 3rd StLA Crescent, MN 55947

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.49x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

94th percentile

2.80x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

45th percentile

2.1%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

34th percentile

-1.3%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

44th percentile

4.0%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$3,638,213

Down $49,584 (-1.3%) from 2024

Liabilities

Down

$5,438,405

Down $89,927 (-1.6%) from 2024

Net Assets

Up

-$1,800,192

Up $40,343 (+2.2%) from 2024

Revenue

Up

$1,942,216

Up $74,959 (+4.0%) from 2024

Expenses

Up

$1,901,873

Up $16,834 (+0.9%) from 2024

Net Income

Up

$40,343

Up $58,125 (+327%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0-$5.0MAssets 2011: $5,766,605Liabilities 2011: $6,368,102Net Assets 2011: -$601,4972011Assets 2012: $5,648,114Liabilities 2012: $6,330,866Net Assets 2012: -$682,7522012Assets 2013: $5,545,350Liabilities 2013: $6,261,967Net Assets 2013: -$716,6172013Assets 2014: $5,404,850Liabilities 2014: $6,243,356Net Assets 2014: -$838,5062014Assets 2015: $5,260,257Liabilities 2015: $6,210,262Net Assets 2015: -$950,0052015Assets 2016: $5,075,158Liabilities 2016: $6,022,366Net Assets 2016: -$947,2082016Assets 2017: $4,724,358Liabilities 2017: $5,675,042Net Assets 2017: -$950,6842017Assets 2018: $4,600,690Liabilities 2018: $5,518,462Net Assets 2018: -$917,7722018Assets 2019: $4,435,002Liabilities 2019: $5,388,201Net Assets 2019: -$953,1992019Assets 2020: $4,236,464Liabilities 2020: $5,378,596Net Assets 2020: -$1,142,1322020Assets 2021: $4,235,977Liabilities 2021: $5,882,515Net Assets 2021: -$1,646,5382021Assets 2022: $4,032,044Liabilities 2022: $5,798,670Net Assets 2022: -$1,766,6262022Assets 2023: $3,862,431Liabilities 2023: $5,685,184Net Assets 2023: -$1,822,7532023Assets 2024: $3,687,797Liabilities 2024: $5,528,332Net Assets 2024: -$1,840,5352024Assets 2025: $3,638,213Liabilities 2025: $5,438,405Net Assets 2025: -$1,800,1922025

Highlighted filing

2025

Assets$3,638,213
Liabilities$5,438,405
Net Assets-$1,800,192

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,505,6152011Expenses 2012: $1,488,1212012Revenue 2013: $1,504,140Expenses 2013: $1,538,005Net Income 2013: -$33,8652013Revenue 2014: $1,423,783Expenses 2014: $1,545,672Net Income 2014: -$121,8892014Revenue 2015: $1,507,246Expenses 2015: $1,618,745Net Income 2015: -$111,4992015Revenue 2016: $1,562,334Expenses 2016: $1,559,537Net Income 2016: $2,7972016Revenue 2017: $1,549,114Expenses 2017: $1,552,590Net Income 2017: -$3,4762017Revenue 2018: $1,571,042Expenses 2018: $1,538,130Net Income 2018: $32,9122018Revenue 2019: $1,572,726Expenses 2019: $1,608,153Net Income 2019: -$35,4272019Revenue 2020: $1,650,260Expenses 2020: $1,839,193Net Income 2020: -$188,9332020Revenue 2021: $1,684,117Expenses 2021: $2,188,523Net Income 2021: -$504,4062021Revenue 2022: $1,649,580Expenses 2022: $1,721,330Net Income 2022: -$71,7502022Revenue 2023: $1,693,930Expenses 2023: $1,750,057Net Income 2023: -$56,1272023Revenue 2024: $1,867,257Expenses 2024: $1,885,039Net Income 2024: -$17,7822024Revenue 2025: $1,942,216Expenses 2025: $1,901,873Net Income 2025: $40,3432025

Highlighted filing

2025

Revenue$1,942,216
Expenses$1,901,873
Net Income$40,343

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.64$5.44$1.80$1.94$1.90$0.04
2024Detailed filing. Detailed filing data is available for this year.$3.69$5.53$1.84$1.87$1.89$0.02
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$5.69$1.82$1.69$1.75$0.06
2022Detailed filing. Detailed filing data is available for this year.$4.03$5.80$1.77$1.65$1.72$0.07
2021Detailed filing. Detailed filing data is available for this year.$4.24$5.88$1.65$1.68$2.19$0.50
2020Detailed filing. Detailed filing data is available for this year.$4.24$5.38$1.14$1.65$1.84$0.19
2019Detailed filing. Detailed filing data is available for this year.$4.44$5.39$0.95$1.57$1.61$0.04
2018Detailed filing. Detailed filing data is available for this year.$4.60$5.52$0.92$1.57$1.54$0.03
2017Detailed filing. Detailed filing data is available for this year.$4.72$5.68$0.95$1.55$1.55$0.00
2016Detailed filing. Detailed filing data is available for this year.$5.08$6.02$0.95$1.56$1.56$0.00
2015Detailed filing. Detailed filing data is available for this year.$5.26$6.21$0.95$1.51$1.62$0.11
2014Detailed filing. Detailed filing data is available for this year.$5.40$6.24$0.84$1.42$1.55$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.55$6.26$0.72$1.50$1.54$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.65$6.33$0.68$1.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.77$6.37$0.60$1.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 28, 2026
Return Version
2024v5.5
Gross Receipts
$1,942,216
Mission and Program Overview

Mission

To provide housing for the low-income elderly and handicapped populations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,690,273$2,659,700▼ $30,573
Accounts Receivable$97,691$87,208▼ $10,483
Prepaid Expenses and Deferred Charges$66,778$82,517▲ $15,739
Cash and Non-Interest-Bearing Accounts$39,093$53,403▲ $14,310
Total Assets$3,687,797$3,638,213▼ $49,584
Other Assets Total$793,962$755,385▼ $38,577
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,306,153$5,190,265▼ $115,888
Accounts Payable and Accrued Expenses$155,468$172,391▲ $16,923
Escrow Account Liability$58,899$63,324▲ $4,425
Deferred Revenue$7,812$12,425▲ $4,613
Total Liabilities$5,528,332$5,438,405▼ $89,927
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,840,535$-1,800,192▲ $40,343
Total Net Assets Fund Balance$-1,840,535$-1,800,192▲ $40,343
Total Liabilities and Net Assets / Fund Balance$3,687,797$3,638,213▼ $49,584

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,806,481$3,367,171$5,173,652
Land$570,000-$570,000
Other Land Buildings$238,821$200,449$439,270
Equipment$44,398$202,237$246,635
Other Assets Org$63,324--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bing ZillmerPresident
Patti DockendorffVice President
Julie CreeryDirector
Rachel HansonDirector
Ranee RoelseDirector
Maureen JamesonSec/treas

Highest Paid Contractors

ContractorServicesLocationCompensation
Allegiant Property Management LLCManagement Fees & Other Fees412 SOUTH 3RD STREET, La Crescent, MN 55947$121,145
Revenue and Support

Revenue Composition

Contributions and Grants
$189,051
Program Service Revenue
$1,714,324
Investment Income
$1,560
Other Revenue
$37,281
Change in Net Assets
$40,343

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,942,216
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,942,216
Total Revenue per Form 990
$1,942,216
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,901,873
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$282,923$282,035-$564,958
Depreciation Depletion$223,258--$223,258
Occupancy$219,974--$219,974
Interest-$137,117-$137,117
Insurance$133,347--$133,347
Fees for Services Management-$121,145-$121,145
Fees for Services Accounting-$51,796-$51,796
Office Expenses$24,136$26,101-$50,237
Other Expenses$24,605$26,416-$24,605
Advertising-$4,661-$4,661
All Other Expenses$458--$458
Total Functional Expenses$1,189,214$712,659$0$1,901,873

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,901,873
Total Expenses per Audited Statements$1,901,873
Total Expenses per Form 990$1,901,873
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Westby housing associates, inc. Pays allegiant property management, llc a management fee to maintain and process the accounting records. The fee is equal to 6.89% of revenue.

Form 990, Part VI, Section B, Line 11B

The president and management agent are responsible for reviewing and approving the form 990.

Form 990, Part VI, Section B, Line 12C

The board of directors disclose any conflict of interests, and on an annual basis they are reviewed by the board.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Westby Housing Associates Inc
EIN
01-0706379
Phone
6087841381
Address
412 S 3RD ST, LA CRESCENT, MN 55947

Signing Officer

Name
Bing Zillmer
Title
President
Phone
6087841381
Signed
2026-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bing Zillmer
Formed
2001
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Hawkins Ash Cpas Llp
Address
500 S SECOND STREET SUITE 200, LA CROSSE, WI 54601
Preparer
Brittany F Leonard
Phone
6087847737
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Office fees: program service expenses 0. Management and general expenses 282,035. Fundraising expenses 0. Total expenses 282,035. Site manager fees: program service expenses 5,528. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,528. Maintenance fees: program service expenses 277,395. Management and general expenses 0. Fundraising expenses 0. Total expenses 277,395.

Form 990, Part XII, Line 2C

This process has not changed from the previous year.

Financial Statement Notes

PART IV, LINE 2B:

Tenant security deposits of $63,324.

PART X, LINE 2:

Under u.s. Gaap, the project follows the standard relating to accounting for uncertainty in income taxes. As of june 30, 2025, the unrecognized tax benefit accrual was zero. The project will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense, if incurred.

Raw XML AppendixShowing 400 of 523 raw XML fields

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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0155468
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0172391
IRS990/AccountsReceivableGrp/BOYAmt097691
IRS990/AccountsReceivableGrp/EOYAmt087208
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE HOUSING FOR THE LOW-INCOME ELDERLY AND HANDICAPPED POPULATIONS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt04661
IRS990/AdvertisingGrp/TotalAmt04661
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0458
IRS990/AllOtherExpensesGrp/TotalAmt0458
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DAVID HEYER & SUE PAAR
IRS990/BooksInCareOfDetail/PhoneNum06087841381
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0412 S 3RD STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0LA CRESCENT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055947
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt039093
IRS990/CashNonInterestBearingGrp/EOYAmt053403
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0121145
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0412 SOUTH 3RD STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0LA CRESCENT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd055947
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0ALLEGIANT PROPERTY MANAGEMENT LLC
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT FEES & OTHER FEES
IRS990/CreditCounselingInd01
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0189051
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01560
IRS990/CYOtherExpensesAmt01901873
IRS990/CYOtherRevenueAmt037281
IRS990/CYProgramServiceRevenueAmt01714324
IRS990/CYRevenuesLessExpensesAmt040343
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01901873
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01942216
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt07812
IRS990/DeferredRevenueGrp/EOYAmt012425
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0223258
IRS990/DepreciationDepletionGrp/TotalAmt0223258
IRS990/Desc0OWN AND OPERATE TWO,12-UNIT HOUSING APARTMENT BUILDING FOR LOW-INCOME HANDICAPPED TENANTS. TENANT RENTS ARE SUBSIDIZED BY US DEPT OF HOUSING AND URBAN DEVELOPMENT.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/EscrowAccountLiabilityGrp/BOYAmt058899
IRS990/EscrowAccountLiabilityGrp/EOYAmt063324
IRS990/ExpenseAmt0182661
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt051796
IRS990/FeesForServicesAccountingGrp/TotalAmt051796
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0121145
IRS990/FeesForServicesManagementGrp/TotalAmt0121145
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0282035
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0282923
IRS990/FeesForServicesOtherGrp/TotalAmt0564958
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.30
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0BING ZILLMER
IRS990/Form990PartVIISectionAGrp/PersonNm1PATTI DOCKENDORFF
IRS990/Form990PartVIISectionAGrp/PersonNm2JULIE CREERY
IRS990/Form990PartVIISectionAGrp/PersonNm3RANEE ROELSE
IRS990/Form990PartVIISectionAGrp/PersonNm4MAUREEN JAMESON
IRS990/Form990PartVIISectionAGrp/PersonNm5RACHEL HANSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SEC/TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt0189051
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01942216
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt0133347
IRS990/InsuranceGrp/TotalAmt0133347
IRS990/InterestGrp/ManagementAndGeneralAmt0137117
IRS990/InterestGrp/TotalAmt0137117
IRS990/InvestmentIncomeGrp/ExclusionAmt01560
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01560
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt047
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03769857
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02690273
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02659700
IRS990/LandBldgEquipCostOrOtherBssAmt06429557
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE HOUSING FOR THE LOW-INCOME ELDERLY AND HANDICAPPED POPULATIONS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt05306153
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt05190265
IRS990/NetAssetsOrFundBalancesBOYAmt0-1840535
IRS990/NetAssetsOrFundBalancesEOYAmt0-1800192
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-1840535
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1800192
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0219974
IRS990/OccupancyGrp/TotalAmt0219974
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt026101
IRS990/OfficeExpensesGrp/ProgramServicesAmt024136
IRS990/OfficeExpensesGrp/TotalAmt050237
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0793962
IRS990/OtherAssetsTotalGrp/EOYAmt0755385
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2BAD DEBT
IRS990/OtherExpensesGrp/Desc3REAL ESTATE TAXES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt063388
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt126416
IRS990/OtherExpensesGrp/ProgramServicesAmt0280513
IRS990/OtherExpensesGrp/ProgramServicesAmt124605
IRS990/OtherExpensesGrp/TotalAmt0280513
IRS990/OtherExpensesGrp/TotalAmt163388
IRS990/OtherExpensesGrp/TotalAmt226416
IRS990/OtherExpensesGrp/TotalAmt324605
IRS990/OtherRevenueMiscGrp/BusinessCd0531110
IRS990/OtherRevenueMiscGrp/BusinessCd1531110
IRS990/OtherRevenueMiscGrp/Desc0LAUNDRY REVENUE
IRS990/OtherRevenueMiscGrp/Desc1TENANT CHARGES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt020034
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt117247
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt020034
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt117247
IRS990/OtherRevenueTotalAmt037281
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt066778
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt082517
IRS990/PrincipalOfficerNm0BING ZILLMER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/Desc0TENANT ASSISTANCE PAYM
IRS990/ProgramServiceRevenueGrp/Desc1TENANT PORTION OF RENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01040103
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1674221
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01040103
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1674221
IRS990/ProgSrvcAccomActy2Grp/Desc0OWN AND OPERATE A 22 UNIT APARTMENT BUILDINGS FOR LOW-INCOME ELDERLY TENANTS. TENANT RENTS ARE SUBSIDIZED BY US DEPT OF HOUSING AND URBAN DEVELOPMENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0177482
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0238492
IRS990/ProgSrvcAccomActy3Grp/Desc0OWN AND OPERATE THREE, 8-UNIT HOUSING FACILITIES FOR LOW-INCOME HANDICAPPED TENANTS. TENANT RENTS ARE SUBSIDIZED BY US DEPT OF HOUSING AND URBAN DEVELOPMENT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0162193
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0244932
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OWN AND OPERATE A 24-UNIT HOUSING FACILITY FOR LOW-INCOME ELDERLY TENANTS. TENANT RENTS ARE SUBSIDIZED BY THE US DEPT OF HOUSING AND URBAN DEVELOPMENT.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1OWN AND OPERATE 18-UNIT HOUSING FACILITIES FOR LOW-INCOME HANDICAPPED TENANTS. TENANT RENTS ARE SUBSIDIZED BY US DEPT OF HOUSING AND URBAN DEVELOPMENT.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2OWN AND OPERATE A 20-UNIT APARTMENT BUILDING FOR LOW-INCOME ENDERLY TENANTS. TENANT RENTS ARE SUBSIDIZED BY THE US DEPT OF HOUSING AND URBAN DEVELOPMENT.
IRS990/ProgSrvcAccomActyOtherGrp/Desc3OWN AND OPERATE A 15-UNIT APARTMENT BUILDING FOR LOW-INCOME HANDICAPPED TENANTS. TENANT RENTS ARE SUBSIDIZED BY THE US DEPT OF HOUSING AND URBAN DEVELOPMENT.
IRS990/ProgSrvcAccomActyOtherGrp/Desc4OWN AND OPERATE A 23-UNIT HOUSING APARTMENT BUILDING FOR LOW-INCOME HANDICAPPED TENANTS. TENANT RENTS ARE SUBSIDIZED BY THE US DEPT OF HOUSING AND URBAN DEVELOPMENT.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0130822
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt1123406
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt2141861
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt3138113
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt4132676
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0254483
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt1171284
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt2198832
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt3180409
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt4244930
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0176274
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01725
IRS990/PYOtherExpensesAmt01885039
IRS990/PYOtherRevenueAmt021631
IRS990/PYProgramServiceRevenueAmt01667627
IRS990/PYRevenuesLessExpensesAmt0-17782
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01885039
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01867257
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt040343
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0218243
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0189051
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0176274
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0195682
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0188925
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0213236
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0963168
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01560
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01725
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0583
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0189
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0204
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04261
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01751605
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01689258
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01497545
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01460466
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01470677
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt07869551
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01560
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01725
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0583
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0189
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0204
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04261
IRS990ScheduleA/InvestmentIncomeCYPct00.00050
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.46890
IRS990ScheduleA/PublicSupportPY509Pct00.47270
IRS990ScheduleA/PublicSupportTotal509Amt04143225
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt01020681
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0994495
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0906022
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0870432
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0897864
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt04689494
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt01020681
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0994495
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0906022
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0870432
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0897864
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt04689494
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01940656
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01865532
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01693227
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01649391
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01683913
IRS990ScheduleA/Total509Grp/TotalAmt08832719
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01942216
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01867257
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01693810
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01649580
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01684117
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08836980
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01806481
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03367171
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05173652
IRS990ScheduleD/EquipmentGrp/BookValueAmt044398
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0202237
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0246635
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01901873
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt0570000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0570000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0692061
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt163324
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESTRICTED DEPOSITS & RESERVES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0238821
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0200449
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0439270
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01942216
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TENANT SECURITY DEPOSITS OF $63,324.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1UNDER U.S. GAAP, THE PROJECT FOLLOWS THE STANDARD RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. AS OF JUNE 30, 2025, THE UNRECOGNIZED TAX BENEFIT ACCRUAL WAS ZERO. THE PROJECT WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE, IF INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02659700
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0755385
IRS990ScheduleD/TotalExpensesPerForm990Amt01901873
IRS990ScheduleD/TotalRevenuePerForm990Amt01942216
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01942216
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01901873
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WESTBY HOUSING ASSOCIATES, INC. PAYS ALLEGIANT PROPERTY MANAGEMENT, LLC A MANAGEMENT FEE TO MAINTAIN AND PROCESS THE ACCOUNTING RECORDS. THE FEE IS EQUAL TO 6.89% OF REVENUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT AND MANAGEMENT AGENT ARE RESPONSIBLE FOR REVIEWING AND APPROVING THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DISCLOSE ANY CONFLICT OF INTERESTS, AND ON AN ANNUAL BASIS THEY ARE REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 282,035. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 282,035. SITE MANAGER FEES: PROGRAM SERVICE EXPENSES 5,528. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,528. MAINTENANCE FEES: PROGRAM SERVICE EXPENSES 277,395. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 277,395.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • $1M-$5M nonprofits