Westby Housing Associates Inc
Public records show a registered, tax-exempt organization in good standing.
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 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 149% of what it owns.
Living within its means
15 of 15Income exceeded spending by 2% of income.
Income trend
15 of 15Income rose 4% on the year before.
Spending floor
8 of 1563% 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 256 of 6 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports 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)
- $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.
- $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.
- $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.
- $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.
- $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.
- $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.
- $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.
- $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
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.
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.
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.
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.
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.
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.