Civic Intelligence

Housing and Human Development

EIN 81-4744675 • 501(c)3 • Chicago, IL

Profile

To promote affordable housing and provide services to low income residents and families

PO Box 806042Chicago, IL 60680

about.housingandhumandevcorp.org

Siviq Scores

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

Liabilities / Assets

75th percentile

0.55x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

3.73x

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

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

99th percentile

94%

Higher net margin than 99% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

6th percentile

$0

Higher top officer pay than 6% of similar nonprofits.

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

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

97th percentile

71%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

99th percentile

824%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$69,994,902

Up $29,063,063 (+71%) from 2023

Liabilities

Up

$38,728,417

Up $18,781,524 (+94%) from 2023

Net Assets

Up

$31,266,485

Up $10,281,539 (+49%) from 2023

Revenue

Up

$10,373,448

Up $9,250,174 (+824%) from 2023

Expenses

Down

$576,372

Down $549,912 (-49%) from 2023

Net Income

Up

$9,797,076

Up $9,800,086 (+325584%) from 2023

Trend Graphs

Balance Sheet Trend

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

$80M$60M$40M$20M$0-$20MAssets 2018: $10,718,666Liabilities 2018: $10,746,137Net Assets 2018: -$27,4712018Assets 2019: $12,986,980Liabilities 2019: $272,863Net Assets 2019: $12,714,1172019Assets 2020: $17,907,306Liabilities 2020: $272,863Net Assets 2020: $17,634,4432020Assets 2021: $18,319,025Liabilities 2021: $272,863Net Assets 2021: $18,046,1622021Assets 2022: $41,211,326Liabilities 2022: $20,223,370Net Assets 2022: $20,987,9562022Assets 2023: $40,931,839Liabilities 2023: $19,946,893Net Assets 2023: $20,984,9462023Assets 2024: $69,994,902Liabilities 2024: $38,728,417Net Assets 2024: $31,266,4852024

Highlighted filing

2024

Assets$69,994,902
Liabilities$38,728,417
Net Assets$31,266,485

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2018: -$17,355Expenses 2018: $11,096Net Income 2018: -$28,4512018Revenue 2019: $12,815,777Expenses 2019: $74,189Net Income 2019: $12,741,5882019Revenue 2020: $8,772,869Expenses 2020: $177,543Net Income 2020: $8,595,3262020Revenue 2021: $636,392Expenses 2021: $224,673Net Income 2021: $411,7192021Revenue 2022: $3,307,505Expenses 2022: $365,711Net Income 2022: $2,941,7942022Revenue 2023: $1,123,274Expenses 2023: $1,126,284Net Income 2023: -$3,0102023Revenue 2024: $10,373,448Expenses 2024: $576,372Net Income 2024: $9,797,0762024

Highlighted filing

2024

Revenue$10,373,448
Expenses$576,372
Net Income$9,797,076

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$12,955,791
Mission and Program Overview

Mission

To promote affordable housing and provide services to low income residents and families

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$16,008,702$43,704,656▲ $27,695,954
Land, Buildings, and Equipment, Net$16,350,216$16,063,199▼ $287,017
Investments Program Related$6,702,377$8,230,394▲ $1,528,017
Cash and Non-Interest-Bearing Accounts$553,269$729,865▲ $176,596
Savings and Temporary Cash Investments$359,596$266,027▼ $93,569
Pledges and Grants Receivable-$160,460-
Prepaid Expenses and Deferred Charges-$94,850-
Intangible Assets-$0-
Total Assets$40,931,839$69,994,902▲ $29,063,063
Other Assets Total$957,679$745,451▼ $212,228
Liabilities
Other Liabilities$2,584,635$21,471,733▲ $18,887,098
Mortgage Notes Payable Secured by Investment Property$17,362,258$17,146,077▼ $216,181
Accounts Payable and Accrued Expenses-$110,607-
Total Liabilities$19,946,893$38,728,417▲ $18,781,524
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,984,946$31,266,485▲ $10,281,539
Total Net Assets Fund Balance$20,984,946$31,266,485▲ $10,281,539
Total Liabilities and Net Assets / Fund Balance$40,931,839$69,994,902▲ $29,063,063

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,104,651$1,677,007$15,781,658
Land$1,717,063-$1,717,063
Other Land Buildings$241,485$66,318$307,803
Investment Program Related Org$24--
Equipment$0--
Leasehold Improvements$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rose DubinPresident
John KennedyVice President
Polly KuehlExecutive Director
Laura ProhovSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$7,247,248
Program Service Revenue
$145,774
Investment Income
$2,751,467
Other Revenue
$228,959
Change in Net Assets
$9,797,076

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,955,791
Revenue Not Reported on Financial Statements
$-2,582,343
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-2,582,343
Total Revenue per Audited Statements
$12,955,791
Total Revenue per Form 990
$10,373,448
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$517,229
Salaries, Compensation, and Employee Benefits$59,143
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$156,646--$156,646
Office Expenses$90,317--$90,317
Current Officers, Directors, Trustees, and Key Employees$44,667--$44,667
Fees for Services Accounting-$19,400-$19,400
Fees for Services Management-$19,153-$19,153
Other Employee Benefits$10,591--$10,591
Insurance$7,234--$7,234
Fees for Services Legal-$6,029-$6,029
Other Salaries and Wages$3,885--$3,885
Occupancy$3,600--$3,600
Fees for Services Other$1,297--$1,297
Other Expenses$901--$901
Travel$183--$183
Depreciation Depletion$116--$116
Total Functional Expenses$531,790$44,582$0$576,372

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,158,715
Total Expenses per Audited Statements$3,158,715
Total Expenses per Form 990$576,372
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-2,582,343
Other Expense Adjustments$-2,582,343
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sponsor Loan$18,330,000
Accrued Interest$2,882,644
Due to Affiliates$272,863
Tenant Deposits$104,707
Misc. Liabilities$80,171
Debt Issuance Cost$-198,652
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A draft copy of the form 990 and related schedules is circulated by the director of finance to board members along with copies of the organization's financial statements for review and comment prior to filing.

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

Each board member signs documentation regarding conflicts of interest.

Form 990, Part VI, Section C, Line 19

All documents are available upon request at the organization's office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Housing and Human Development
EIN
81-4744675
Phone
3129533230
Address
PO BOX 806042, CHICAGO, IL 60680

Signing Officer

Name
Rose Dubin
Title
President
Phone
3124914416
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rose Dubin
Formed
2016
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Rubinbrown Llp
Address
225 W WACKER DRIVE, CHICAGO, IL 60606
Preparer
Nabila Riaz
Phone
3124251099
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Prior period adjustment 484,463.

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Rental expenses included in rental per audit

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Rental expenses included in rental

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt011544
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0517644
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01340884
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt013851
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05780
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0313761
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02303
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01676579
IRS990ScheduleA/InvestmentIncomeCYPct00.10990
IRS990ScheduleA/InvestmentIncomePYPct00.03280
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01639542
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01639542
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.78270
IRS990ScheduleA/PublicSupportPY509Pct00.96720
IRS990ScheduleA/PublicSupportTotal509Amt011942944
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt07393022
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01057820
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03423728
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt056830
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt011544
IRS990ScheduleA/Total509Grp/TotalAmt011942944
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt010373448
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01071671
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03429508
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0370591
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt013847
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt015259065
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/BuildingsGrp/BookValueAmt014104651
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01677007
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt015781658
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-2582343
IRS990ScheduleD/ExpensesSubtotalAmt03158715
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0-556
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt16243825
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt2-123
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt3-454
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt4-14
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt52000000
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt6-165
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt7-12143
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt824
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0INVESTMENT IN MAYWOOD HOUSE GP
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1INVESTMENT IN NEILAN PARK APARTMENTS, LP
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc2INVESTMENT IN NEH 1 OWNER LP
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc3INVESTMENT IN BETHEL TERRACE APARTMENTS LP
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc4INVESTMENT - IKE SIMS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc5INVESTMENT IN OAKRIDGE
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc6INVESTMENT IN NEILAN LIHTC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc7INVESTMENT IN TERRACE HHDC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc8INVESTMENT IN BUENA VISTA TOWNHOMES LIHTC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd2C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd3C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd4C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd5C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd6C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd7C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd8C
IRS990ScheduleD/LandGrp/BookValueAmt01717063
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01717063
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-2582343
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0241485
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt066318
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0307803
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0272863
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12882644
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2104707
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt380171
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4-198652
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt518330000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2TENANT DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3MISC. LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4DEBT ISSUANCE COST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5SPONSOR LOAN
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-2582343
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-2582343
IRS990ScheduleD/RevenueSubtotalAmt012955791
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENTAL EXPENSES INCLUDED IN RENTAL PER AUDIT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES INCLUDED IN RENTAL
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016063199
IRS990ScheduleD/TotalBookValueProgramRltdAmt08230394
IRS990ScheduleD/TotalExpensesPerForm990Amt0576372
IRS990ScheduleD/TotalLiabilityAmt021471733
IRS990ScheduleD/TotalRevenuePerForm990Amt010373448
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt012955791
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03158715
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE FORM 990 AND RELATED SCHEDULES IS CIRCULATED BY THE DIRECTOR OF FINANCE TO BOARD MEMBERS ALONG WITH COPIES OF THE ORGANIZATION'S FINANCIAL STATEMENTS FOR REVIEW AND COMMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER SIGNS DOCUMENTATION REGARDING CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR PERIOD ADJUSTMENT 484,463.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0HOUSING AND HUMAN DEVELOPMENT CORPORATION
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt1HOUSING AND HUMAN DEVELOPMENT CORPORATION
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0THE MARTHA HHDC LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt1EREG OAKRIDGE LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0854292473
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN1842911584
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt011767711
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt15868639
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd1IL
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0RENTAL REAL ESTATE
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt1RENTAL REAL ESTATE
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt0-403244

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