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Passes our checks

Westby Housing Associates Inc

EIN 01-0706379 · La Crescent, MN

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak38 out of 100GovernanceGood81 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It owes more than it owns.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

TO PROVIDE HOUSING FOR THE LOW-INCOME ELDERLY AND HANDICAPPED POPULATIONS.

Income
$1.9 million
Spending
$1.9 million
Spent on programs
63%
Reserves
-28.1 months of spending
Largest source of income
fees for its services, 88%
Employees
0
Volunteers
0

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 38 out of 100. Higher than 15% of charities in its peer group (housing, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    0 of 20

    It owes 149% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 2% of income.

  • Income trend

    15 of 15

    Income rose 4% on the year before.

  • Spending floor

    8 of 15

    63% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 81 out of 100. Higher than 36% of charities in its peer group (housing, $1m to $10m).

  • Independent board

    25 of 25

    6 of 6 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (8)
  1. $182,661 spent. OWN 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.
  2. $177,482 spent. OWN AND OPERATE A 22 UNIT APARTMENT BUILDINGS FOR LOW-INCOME ELDERLY TENANTS. TENANT RENTS ARE SUBSIDIZED BY US DEPT OF HOUSING AND URBAN DEVELOPMENT.
  3. $162,193 spent. OWN AND OPERATE THREE, 8-UNIT HOUSING FACILITIES FOR LOW-INCOME HANDICAPPED TENANTS. TENANT RENTS ARE SUBSIDIZED BY US DEPT OF HOUSING AND URBAN DEVELOPMENT.
  4. $130,822 spent. OWN 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.
  5. $123,406 spent. OWN AND OPERATE 18-UNIT HOUSING FACILITIES FOR LOW-INCOME HANDICAPPED TENANTS. TENANT RENTS ARE SUBSIDIZED BY US DEPT OF HOUSING AND URBAN DEVELOPMENT.
  6. $141,861 spent. OWN 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.
  7. $138,113 spent. OWN 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.
  8. $132,676 spent. OWN 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.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since November 2002.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.