Civic Intelligence

Whiteside County Dwellings Upgrade Assoc

EIN 36-3806136 • 501(c)4 • Rock Falls, IL

Profile

NONE

408 W 18th StreetRock Falls, IL 61071

n/A

Siviq Scores

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

Liabilities / Assets

84th percentile

0.51x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

2.48x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Net Margin

8th percentile

-29%

Higher net margin than 8% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$0

Higher top officer pay than 45% of similar nonprofits.

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

501(c)4 • $5M-$10M nonprofits • Source year 2024

Asset Growth

13th percentile

-16%

Faster asset growth than 13% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-32%

Faster revenue growth than 8% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$5,071,250

Down $971,976 (-16%) from 2023

Liabilities

Down

$2,562,834

Down $127,747 (-4.7%) from 2023

Net Assets

Down

$2,508,416

Down $844,229 (-25%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin8th percentile

Revenue

Down

$1,032,592

Down $484,463 (-32%) from 2023

Expenses

Up

$1,335,792

Up $181,991 (+16%) from 2023

Net Income

Down

-$303,200

Down $666,454 (-183%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $635,114Liabilities 2012: $14,326Net Assets 2012: $620,7882012Assets 2013: $639,216Liabilities 2013: $19,794Net Assets 2013: $619,4222013Assets 2015: $5,534,847Liabilities 2015: $2,738,967Net Assets 2015: $2,795,8802015Assets 2016: $5,488,995Liabilities 2016: $2,655,921Net Assets 2016: $2,833,0742016Assets 2017: $5,554,836Liabilities 2017: $2,546,419Net Assets 2017: $3,008,4172017Assets 2018: $5,587,992Liabilities 2018: $2,532,187Net Assets 2018: $3,055,8052018Assets 2019: $5,449,245Liabilities 2019: $2,384,014Net Assets 2019: $3,065,2312019Assets 2020: $6,078,122Liabilities 2020: $2,982,684Net Assets 2020: $3,095,4382020Assets 2021: $5,987,777Liabilities 2021: $2,934,567Net Assets 2021: $3,053,2102021Assets 2022: $5,802,903Liabilities 2022: $2,813,512Net Assets 2022: $2,989,3912022Assets 2023: $6,043,226Liabilities 2023: $2,690,581Net Assets 2023: $3,352,6452023Assets 2024: $5,071,250Liabilities 2024: $2,562,834Net Assets 2024: $2,508,4162024

Highlighted filing

2024

Assets$5,071,250
Liabilities$2,562,834
Net Assets$2,508,416
Open 2024 Filing

Operations Trend

Revenue Growth8th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $38,6122012Expenses 2013: $35,8932013Revenue 2015: $1,297,828Expenses 2015: $584,353Net Income 2015: $713,4752015Revenue 2016: $724,656Expenses 2016: $687,462Net Income 2016: $37,1942016Revenue 2017: $861,665Expenses 2017: $686,322Net Income 2017: $175,3432017Revenue 2018: $763,064Expenses 2018: $715,676Net Income 2018: $47,3882018Revenue 2019: $735,704Expenses 2019: $726,278Net Income 2019: $9,4262019Revenue 2020: $819,065Expenses 2020: $788,856Net Income 2020: $30,2092020Revenue 2021: $944,105Expenses 2021: $921,246Net Income 2021: $22,8592021Revenue 2022: $889,232Expenses 2022: $953,051Net Income 2022: -$63,8192022Revenue 2023: $1,517,055Expenses 2023: $1,153,801Net Income 2023: $363,2542023Revenue 2024: $1,032,592Expenses 2024: $1,335,792Net Income 2024: -$303,2002024

Highlighted filing

2024

Revenue$1,032,592
Expenses$1,335,792
Net Income-$303,200
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,071,250
Liabilities
$2,562,834
Net assets
$2,508,416
Revenue
$1,032,592
Expenses
$1,335,792
Net income
-$303,200
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.07$2.56$2.51$1.03$1.34$0.30
2023Detailed filing. Detailed filing data is available for this year.$6.04$2.69$3.35$1.52$1.15$0.36
2022Detailed filing. Detailed filing data is available for this year.$5.80$2.81$2.99$0.89$0.95$0.06
2021Detailed filing. Detailed filing data is available for this year.$5.99$2.93$3.05$0.94$0.92$0.02
2020Detailed filing. Detailed filing data is available for this year.$6.08$2.98$3.10$0.82$0.79$0.03
2019Detailed filing. Detailed filing data is available for this year.$5.45$2.38$3.07$0.74$0.73$0.01
2018Detailed filing. Detailed filing data is available for this year.$5.59$2.53$3.06$0.76$0.72$0.05
2017Detailed filing. Detailed filing data is available for this year.$5.55$2.55$3.01$0.86$0.69$0.18
2016Detailed filing. Detailed filing data is available for this year.$5.49$2.66$2.83$0.72$0.69$0.04
2015Detailed filing. Detailed filing data is available for this year.$5.53$2.74$2.80$1.30$0.58$0.71
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.02$0.62$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.01$0.62$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 11, 2025
Return Version
2024v5.0
Gross Receipts
$1,032,592
Mission and Program Overview

Mission

NONE

The whiteside county dwellings upgrade association (wcdua) assists in providing and maintaining safe affordable housing for low and middle-income families. Such projects include the following: cedar woods, ster-lynn, rock falls elderly living center and two local houses. Wcdua has also helped get the following projects started: crowne hill, whispering winds, and green view apartment complexes

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,933,293$3,336,942▼ $596,351
Cash and Non-Interest-Bearing Accounts$927,972$785,498▼ $142,474
Investments Other Securities$554,213$314,565▼ $239,648
Prepaid Expenses and Deferred Charges$41,374$35,924▼ $5,450
Accounts Receivable$36,411$28,502▼ $7,909
Total Assets$6,043,226$5,071,250▼ $971,976
Other Assets Total$549,963$569,819▲ $19,856
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,520,619$2,424,060▼ $96,559
Accounts Payable and Accrued Expenses$64,921$80,088▲ $15,167
Escrow Account Liability$53,332$45,784▼ $7,548
Deferred Revenue-$8,748-
Other Liabilities$51,709$4,154▼ $47,555
Total Liabilities$2,690,581$2,562,834▼ $127,747
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,352,645$2,508,416▼ $844,229
Total Net Assets Fund Balance$3,352,645$2,508,416▼ $844,229
Total Liabilities and Net Assets / Fund Balance$6,043,226$5,071,250▼ $971,976

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,259,469$2,808,165$5,067,634
Equipment$646,290$619,925$1,266,215
Land$431,183-$431,183
Other Assets Org$46,652--
Other Securities$104,588--
Compensation and Service Providers
Top Officer Pay45th percentile

Board Members and Trustees

NameTitle
Michael SterbaChairman
Kathy FrederickVice Chairma
Jim HollawayCommissioner
Timothy MccaslinCommissioner
Jennifer McclearyExecutive Di
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$960,832
Investment Income
$31,785
Other Revenue
$39,975
Change in Net Assets
$-303,200

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,032,592
Total Revenue per Audited Statements
$1,032,592
Total Revenue per Form 990
$1,032,592
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,206,506
Salaries, Compensation, and Employee Benefits$129,286
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$306,665--$306,665
Occupancy$175,183$22,369-$197,552
Interest$129,197--$129,197
Other Salaries and Wages-$122,567-$122,567
Fees for Services Legal-$73,702-$73,702
Insurance$68,669--$68,669
Office Expenses-$62,150-$62,150
Fees for Services Management-$57,373-$57,373
Fees for Services Accounting-$28,750-$28,750
Other Expenses$269,696$12,752-$12,752
Payroll Taxes-$6,719-$6,719
Total Functional Expenses$949,410$386,382$0$1,335,792

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,335,792
Total Expenses per Audited Statements$1,335,792
Total Expenses per Form 990$1,335,792
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Parties$4,154
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The organization's accountant prepares the 990 and sends to the director. The director reviews the 990 before signing and filing the 990 return.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents are available upon request”

Filing and Contact Details

Filer

Filer Name
Whiteside County Dwellings Upgrade
EIN
36-3806136
Phone
8156250581
Address
408 W 18TH STREET, ROCK FALLS, IL 61071

Signing Officer

Name
Jennifer Mccleary
Title
Executive Director
Phone
8156250581
Signed
2025-09-11

Organization Details

Principal Officer
Michael Sterba
Formed
1968
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
6

Preparer

Firm
Rector Reeder & Lofton Pc
Address
623 TOM BREWER ROAD, LOGANVILLE, GA 30052-4042
Preparer
Michael K Ozment CPA
Phone
7708798411
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The whiteside county dwellings upgrade association (wcdua) assists in providing and maintaining safe affordable housing for low and middle-income families. Such projects include the following: cedar woods, ster-lynn, rock falls elderly living center and two local houses. Wcdua has also helped get the following projects started: crowne hill, whispering winds, and green view apartment complexes”

Financial Statement Notes

Schedule D, Page 3, Part X

“The association is organized as a tax exempt organization under section 5011c4 of the irc. Gaap presribes a recogntion threshold and measurement attribute for the financial statement recognition and measurement of tax positions. The association has determined that they do not have any significant risks related to income tax expense and therefore no amounts were reserved for the uncertain tax positions”

Raw XML Appendix345 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.

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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0960832
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02259469
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02808165
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05067634
IRS990ScheduleD/EquipmentGrp/BookValueAmt0646290
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0619925
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01266215
IRS990ScheduleD/ExpensesSubtotalAmt01335792
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0431183
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0431183
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0258258
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1212652
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt252257
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt346652
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0REPLACEMENT RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2TENANT DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3REAL ESTATE INSURANCE ESCROW
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04154
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTIES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0209977
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1104588
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CROWNE HILL ESTATES LP
IRS990ScheduleD/OtherSecuritiesGrp/Desc1ROCK FALLS FAMILY LP
IRS990ScheduleD/RevenueSubtotalAmt01032592
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS ORGANIZED AS A TAX EXEMPT ORGANIZATION UNDER SECTION 5011C4 OF THE IRC. GAAP PRESRIBES A RECOGNTION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS. THE ASSOCIATION HAS DETERMINED THAT THEY DO NOT HAVE ANY SIGNIFICANT RISKS RELATED TO INCOME TAX EXPENSE AND THEREFORE NO AMOUNTS WERE RESERVED FOR THE UNCERTAIN TAX POSITIONS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0569819
IRS990ScheduleD/TotalBookValueSecuritiesAmt0314565
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IRS990ScheduleD/TotalLiabilityAmt04154
IRS990ScheduleD/TotalRevenuePerForm990Amt01032592
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01032592
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE WHITESIDE COUNTY DWELLINGS UPGRADE ASSOCIATION (WCDUA) ASSISTS IN PROVIDING AND MAINTAINING SAFE AFFORDABLE HOUSING FOR LOW AND MIDDLE-INCOME FAMILIES. SUCH PROJECTS INCLUDE THE FOLLOWING: CEDAR WOODS, STER-LYNN, ROCK FALLS ELDERLY LIVING CENTER AND TWO LOCAL HOUSES. WCDUA HAS ALSO HELPED GET THE FOLLOWING PROJECTS STARTED: CROWNE HILL, WHISPERING WINDS, AND GREEN VIEW APARTMENT COMPLEXES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S ACCOUNTANT PREPARES THE 990 AND SENDS TO THE DIRECTOR. THE DIRECTOR REVIEWS THE 990 BEFORE SIGNING AND FILING THE 990 RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0WCDUA
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0WCDUA - CEDAR WOOD LLC
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06043226
IRS990/TotalAssetsEOYAmt05071250
IRS990/TotalAssetsGrp/BOYAmt06043226
IRS990/TotalAssetsGrp/EOYAmt05071250
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0386382
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0949410
IRS990/TotalFunctionalExpensesGrp/TotalAmt01335792
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02690581
IRS990/TotalLiabilitiesEOYAmt02562834
IRS990/TotalLiabilitiesGrp/BOYAmt02690581
IRS990/TotalLiabilitiesGrp/EOYAmt02562834
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03352645
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02508416
IRS990/TotalProgramServiceExpensesAmt0949410
IRS990/TotalProgramServiceRevenueAmt0960832
IRS990/TotalRevenueGrp/ExclusionAmt071760
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0960832
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01032592
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06043226
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05071250
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0401 W 18TH ST
IRS990/USAddress/CityNm0ROCK FALLS
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IRS990/USAddress/ZIPCd061071
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER MCCLEARY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08156250581
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WHITESIDE COUNTY DWELLINGS UPGRADE
ReturnHeader/Filer/BusinessNameControlTxt0WHIT
ReturnHeader/Filer/EIN0363806136
ReturnHeader/Filer/PhoneNum08156250581
ReturnHeader/Filer/USAddress/AddressLine1Txt0408 W 18TH STREET
ReturnHeader/Filer/USAddress/CityNm0ROCK FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd061071
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263670494
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RECTOR REEDER & LOFTON PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0623 TOM BREWER ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOGANVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0300524042
ReturnHeader/PreparerPersonGrp/PhoneNum07708798411
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL K OZMENT CPA
ReturnHeader/ReturnTs02025-09-22T13:18:48-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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