Civic Intelligence

Wcdc Inc.

990 • Fiscal year 2024 • EIN 42-0985163

Jul 01, 2023 to Jun 30, 2024 • Filed on May 15, 2025

PO Box 61Washington, IA 52353

(319) 653-7248

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.11x

Higher debt load relative to assets than 58% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.06x

Higher debt load relative to revenue than 47% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

28th percentile

-5.2%

Higher net margin than 28% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$106,455

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

16th percentile

-8.7%

Faster asset growth than 16% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-3.8%

Faster revenue growth than 29% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,274,864

Down $121,426 (-8.7%) from 2023

Net Assets

Down

$1,139,256

Down $109,900 (-8.8%) from 2023

Liabilities

Down

$135,608

Down $11,526 (-7.8%) from 2023

Revenue

Down

$2,121,146

Down $84,680 (-3.8%) from 2023

Expenses

Up

$2,231,046

Up $103,846 (+4.9%) from 2023

Net Income

Down

-$109,900

Down $188,526 (-240%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $564,542Liabilities 2011: $153,968Net Assets 2011: $410,5742011Assets 2012: $581,616Liabilities 2012: $146,224Net Assets 2012: $435,3922012Assets 2013: $486,725Liabilities 2013: $151,664Net Assets 2013: $335,0612013Assets 2014: $510,511Liabilities 2014: $147,350Net Assets 2014: $363,1612014Assets 2015: $480,873Liabilities 2015: $156,768Net Assets 2015: $324,1052015Assets 2016: $483,777Liabilities 2016: $109,060Net Assets 2016: $374,7172016Assets 2017: $588,566Liabilities 2017: $145,226Net Assets 2017: $443,3402017Assets 2018: $779,886Liabilities 2018: $211,321Net Assets 2018: $568,5652018Assets 2019: $873,484Liabilities 2019: $212,692Net Assets 2019: $660,7922019Assets 2020: $1,115,600Liabilities 2020: $545,233Net Assets 2020: $570,3672020Assets 2021: $1,186,137Liabilities 2021: $471,405Net Assets 2021: $714,7322021Assets 2022: $1,319,779Liabilities 2022: $149,250Net Assets 2022: $1,170,5292022Assets 2023: $1,396,290Liabilities 2023: $147,134Net Assets 2023: $1,249,1562023Assets 2024: $1,274,864Liabilities 2024: $135,608Net Assets 2024: $1,139,2562024

Highlighted filing

2024

Assets$1,274,864
Liabilities$135,608
Net Assets$1,139,256

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,511,290Expenses 2011: $1,592,487Net Income 2011: -$81,1972011Revenue 2012: $1,416,206Expenses 2012: $1,391,388Net Income 2012: $24,8182012Revenue 2013: $1,328,230Expenses 2013: $1,428,562Net Income 2013: -$100,3322013Revenue 2014: $1,292,985Expenses 2014: $1,264,885Net Income 2014: $28,1002014Revenue 2015: $1,210,625Expenses 2015: $1,249,681Net Income 2015: -$39,0562015Revenue 2016: $1,260,646Expenses 2016: $1,210,034Net Income 2016: $50,6122016Revenue 2017: $1,340,808Expenses 2017: $1,272,185Net Income 2017: $68,6232017Revenue 2018: $1,631,355Expenses 2018: $1,506,130Net Income 2018: $125,2252018Revenue 2019: $1,861,972Expenses 2019: $1,769,745Net Income 2019: $92,2272019Revenue 2020: $1,597,897Expenses 2020: $1,688,322Net Income 2020: -$90,4252020Revenue 2021: $1,796,886Expenses 2021: $1,652,521Net Income 2021: $144,3652021Revenue 2022: $2,373,073Expenses 2022: $1,917,276Net Income 2022: $455,7972022Revenue 2023: $2,205,826Expenses 2023: $2,127,200Net Income 2023: $78,6262023Revenue 2024: $2,121,146Expenses 2024: $2,231,046Net Income 2024: -$109,9002024

Highlighted filing

2024

Revenue$2,121,146
Expenses$2,231,046
Net Income-$109,900
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$2,431,309
Mission and Program Overview

Mission

To help disabled and handicapped individuals to live in the least restrictive settings.

To help disabled and handicappped individuals to live in the least restrictive settings.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,249,156$1,139,256▼ $109,900
Investments in Publicly Traded Securities$461,256$502,857▲ $41,601
Land, Buildings, and Equipment, Net$371,757$340,589▼ $31,168
Accounts Receivable$412,636$321,277▼ $91,359
Cash and Non-Interest-Bearing Accounts$111,177$68,515▼ $42,662
Inventories for Sale or Use$11,006$12,072▲ $1,066
Prepaid Expenses and Deferred Charges$8,944$9,067▲ $123
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,396,290$1,274,864▼ $121,426
Other Assets Total$19,514$20,487▲ $973
Liabilities
Accounts Payable and Accrued Expenses$126,353$124,267▼ $2,086
Mortgage Notes Payable Secured by Investment Property$20,781$11,341▼ $9,440
Other Liabilities-$0-
Total Liabilities$147,134$135,608▼ $11,526
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,249,156$1,139,256▼ $109,900
Total Liabilities and Net Assets / Fund Balance$1,396,290$1,274,864▼ $121,426

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$216,017$922,597$1,138,614
Equipment$68,222$492,703$560,925
Land$56,350-$56,350
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David S HoffmanPresidentFT$102,902$3,553$106,455

Board Members and Trustees

NameTitle
Mike MooreChairman
Lonnie LitchfieldVice-Chairman
Janna ThrelkedDirector
Jenny MorganDirector
John WoodwardDirector
Kelsey MartinsDirector
Steve RothDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$48,016
Program Service Revenue
$1,713,124
Investment Income
$42,989
Other Revenue
$317,017
All Other Contributions
$48,016
Change in Net Assets
$-109,900

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,121,146
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$309,832
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$2,430,978
Total Revenue per Form 990
$2,121,146
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,912,479
Other Expenses$318,567
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,021,514$503,556$0$1,525,070
Payroll Taxes$104,213$41,674$0$145,887
Other Employee Benefits$116,156$18,911$0$135,067
Current Officers, Directors, Trustees, and Key Employees$0$106,455$0$106,455
Occupancy$42,073$23,156$0$65,229
Depreciation Depletion$37,571$14,996$0$52,567
Office Expenses$28,393$13,578$0$41,971
Travel$22,400$5,257$0$27,657
Insurance$15,899$7,944$0$23,843
Fees for Services Accounting$0$23,515$0$23,515
Fees for Services Other$0$20,582$0$20,582
Other Expenses$7,528$10,978$0$18,506
Information Technology$6,408$3,956$0$10,364
Conferences and Meetings$5,945$2,449$0$8,394
Interest$0$3,100$0$3,100
Advertising$0$1,008$0$1,008
Fees for Services Legal$0$127$0$127
Total Functional Expenses$1,420,555$810,491$0$2,231,046

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,540,877
Expenses per Audited Statements$2,231,046
Total Expenses per Form 990$2,231,046
Expenses Not Reported on Form 990$309,831
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$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
No
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
No

Governance Explanations

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

Form 990 is prepared by the Associate Director and reviewed by the President before filing

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

Conflict of Interest Policy is reviewed annually

Form 990, Part VI, Section C, Line 19

WCDC, Inc. makes its governing documents, conflict of interest policy and financial statements available upon request

Filing and Contact Details

Filer

Filer Name
Wcdc Inc
EIN
42-0985163
Phone
3196537248
Address
PO Box 61, Washington, IA 52353

Signing Officer

Name
David S Hoffman
Title
President
Phone
3196537248
Signed
2025-05-15

Organization Details

Principal Officer
Dave S Hoffman
Formed
1971
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
118
Volunteers
0
Supplemental Narrative

Financial Statement Notes

Schedule D, Part XI, Line 2D

Cost of Goods Sold of $306,216 plus Rental Expenses of $3,614 and Rounding of $2 for a total of $309,832

Schedule D, Part XII, Line 2D

Cost of Goods Sold of $306,216 plus Rental Expenses of $3,614 and Rounding of $1 for a total of $309,831

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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt01308
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt01308
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0To help disabled and handicapped individuals to live in the least restrictive settings.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt020781
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt011341
IRS990/NetAssetsOrFundBalancesBOYAmt01249156
IRS990/NetAssetsOrFundBalancesEOYAmt01139256
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt019634
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt019634
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0310613
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0310613
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt05096
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt05096
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt018537
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt023156
IRS990/OccupancyGrp/ProgramServicesAmt042073
IRS990/OccupancyGrp/TotalAmt065229
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013578
IRS990/OfficeExpensesGrp/ProgramServicesAmt028393
IRS990/OfficeExpensesGrp/TotalAmt041971
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt019514
IRS990/OtherAssetsTotalGrp/EOYAmt020487
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt018911
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0116156
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0135067
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Bad Debt
IRS990/OtherExpensesGrp/Desc2Dues & Subscriptions
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13257
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt25992
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt310978
IRS990/OtherExpensesGrp/ProgramServicesAmt012455
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt37528
IRS990/OtherExpensesGrp/TotalAmt012455
IRS990/OtherExpensesGrp/TotalAmt13257
IRS990/OtherExpensesGrp/TotalAmt25992
IRS990/OtherExpensesGrp/TotalAmt318506
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt01308
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0503556
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01021514
IRS990/OtherSalariesAndWagesGrp/TotalAmt01525070
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt041674
IRS990/PayrollTaxesGrp/ProgramServicesAmt0104213
IRS990/PayrollTaxesGrp/TotalAmt0145887
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08944
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09067
IRS990/PrincipalOfficerNm0Dave S Hoffman
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624310
IRS990/ProgramServiceRevenueGrp/BusinessCd1624120
IRS990/ProgramServiceRevenueGrp/BusinessCd2624310
IRS990/ProgramServiceRevenueGrp/BusinessCd3624000
IRS990/ProgramServiceRevenueGrp/Desc0REM
IRS990/ProgramServiceRevenueGrp/Desc1Private
IRS990/ProgramServiceRevenueGrp/Desc2Transportation
IRS990/ProgramServiceRevenueGrp/Desc3SS Payeeship
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0157500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14392
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2134
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt35856
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0157500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14392
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2134
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt35856
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0241044
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt026766
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0345145
IRS990/PYOtherRevenueAmt0251706
IRS990/PYProgramServiceRevenueAmt01686310
IRS990/PYRevenuesLessExpensesAmt078626
IRS990/PYSalariesCompEmpBnftPaidAmt01782055
IRS990/PYTotalExpensesAmt02127200
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02205826
IRS990/ReconcilationRevenueExpnssAmt0-109900
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt05096
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02030141
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.14$1.14$2.12$2.23$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.40$0.15$1.25$2.21$2.13$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.32$0.15$1.17$2.37$1.92$0.46
2021Detailed filing. Detailed filing data is available for this year.$1.19$0.47$0.71$1.80$1.65$0.14
2020Summary only. Only limited summary data is available for this year.$1.12$0.55$0.57$1.60$1.69$0.09
2019Summary only. Only limited summary data is available for this year.$0.87$0.21$0.66$1.86$1.77$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.21$0.57$1.63$1.51$0.13
2017Summary only. Only limited summary data is available for this year.$0.59$0.15$0.44$1.34$1.27$0.07
2016Summary only. Only limited summary data is available for this year.$0.48$0.11$0.37$1.26$1.21$0.05
2015Summary only. Only limited summary data is available for this year.$0.48$0.16$0.32$1.21$1.25$0.04
2014Summary only. Only limited summary data is available for this year.$0.51$0.15$0.36$1.29$1.26$0.03
2013Summary only. Only limited summary data is available for this year.$0.49$0.15$0.34$1.33$1.43$0.10
2012Summary only. Only limited summary data is available for this year.$0.58$0.15$0.44$1.42$1.39$0.02
2011Summary only. Only limited summary data is available for this year.$0.56$0.15$0.41$1.51$1.59$0.08