Civic Intelligence

Habitat for Humanity of the Lehigh Valley

990 • Fiscal year 2015 • EIN 23-2544326

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 28, 2016

245 N Graham StAllentown, PA 18109

(610) 776-7737

Siviq Scores

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

Liabilities / Assets

56th percentile

0.24x

Higher debt load relative to assets than 56% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

76th percentile

0.72x

Higher debt load relative to revenue than 76% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

15th percentile

-13%

Higher net margin than 15% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

37th percentile

$94,748

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

25th percentile

-3.8%

Faster asset growth than 25% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

38th percentile

-0.0%

Faster revenue growth than 38% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Down

$6,056,114

Down $240,163 (-3.8%) from 2014

Net Assets

Down

$4,606,951

Down $266,250 (-5.5%) from 2014

Liabilities

Up

$1,449,163

Up $26,087 (+1.8%) from 2014

Revenue

Down

$2,014,925

Down $456 (-0.0%) from 2014

Expenses

Up

$2,281,175

Up $189,502 (+9.1%) from 2014

Net Income

Down

-$266,250

Down $189,958 (-249%) from 2014

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $6,483,066Liabilities 2011: $1,790,907Net Assets 2011: $4,692,1592011Assets 2012: $6,178,496Liabilities 2012: $1,481,328Net Assets 2012: $4,697,1682012Assets 2013: $6,393,040Liabilities 2013: $1,443,547Net Assets 2013: $4,949,4932013Assets 2014: $6,296,277Liabilities 2014: $1,423,076Net Assets 2014: $4,873,2012014Assets 2015: $6,056,114Liabilities 2015: $1,449,163Net Assets 2015: $4,606,9512015Assets 2016: $5,912,919Liabilities 2016: $1,253,857Net Assets 2016: $4,659,0622016Assets 2017: $5,689,755Liabilities 2017: $1,051,117Net Assets 2017: $4,638,6382017Assets 2018: $5,885,543Liabilities 2018: $936,714Net Assets 2018: $4,948,8292018Assets 2019: $6,006,525Liabilities 2019: $833,843Net Assets 2019: $5,172,6822019Assets 2020: $6,285,240Liabilities 2020: $778,342Net Assets 2020: $5,506,8982020Assets 2021: $6,933,886Liabilities 2021: $685,531Net Assets 2021: $6,248,3552021Assets 2022: $7,953,114Liabilities 2022: $675,228Net Assets 2022: $7,277,8862022Assets 2023: $10,869,883Liabilities 2023: $987,079Net Assets 2023: $9,882,8042023Assets 2024: $12,295,426Liabilities 2024: $2,424,556Net Assets 2024: $9,870,8702024Assets 2025: $12,238,209Liabilities 2025: $3,245,356Net Assets 2025: $8,992,8532025

Highlighted filing

2015

Assets$6,056,114
Liabilities$1,449,163
Net Assets$4,606,951

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $1,178,0872011Revenue 2012: $1,153,399Expenses 2012: $1,234,811Net Income 2012: -$81,4122012Revenue 2013: $1,982,217Expenses 2013: $1,729,892Net Income 2013: $252,3252013Revenue 2014: $2,015,381Expenses 2014: $2,091,673Net Income 2014: -$76,2922014Revenue 2015: $2,014,925Expenses 2015: $2,281,175Net Income 2015: -$266,2502015Revenue 2016: $2,468,872Expenses 2016: $2,094,778Net Income 2016: $374,0942016Revenue 2017: $2,172,925Expenses 2017: $2,193,349Net Income 2017: -$20,4242017Revenue 2018: $2,579,879Expenses 2018: $2,061,752Net Income 2018: $518,1272018Revenue 2019: $2,732,994Expenses 2019: $2,509,141Net Income 2019: $223,8532019Revenue 2020: $2,574,792Expenses 2020: $2,240,576Net Income 2020: $334,2162020Revenue 2021: $3,157,096Expenses 2021: $2,416,609Net Income 2021: $740,4872021Revenue 2022: $3,654,578Expenses 2022: $2,625,047Net Income 2022: $1,029,5312022Revenue 2023: $8,426,659Expenses 2023: $5,814,154Net Income 2023: $2,612,5052023Revenue 2024: $4,516,502Expenses 2024: $4,528,436Net Income 2024: -$11,9342024Revenue 2025: $3,671,987Expenses 2025: $4,550,004Net Income 2025: -$878,0172025

Highlighted filing

2015

Revenue$2,014,925
Expenses$2,281,175
Net Income-$266,250
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 28, 2016
Return Version
2014v6.0
Gross Receipts
$2,028,730
Mission and Program Overview

Mission

HABITAT FOR HUMANITY OF THE LEHIGH VALLEY, INC. ENGAGES IN THE CONSTRUCTION, REHABILITATION, critical home repair, AND THE SALE OF HOUSING TO ECONOMICALLY DISADVANTAGED PEOPLE ON A NONPROFIT BASIS IN THE LEHIGH VALLEY AREA OF PENNSYLVANIA.

Habitat for humanity of the lehigh valley, inc. Engages in the construction, rehabilitation, and the sale of housing to economically disadvantaged people on a nonprofit and noninterest basis in the lehigh valley area of pennsylvania.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$3,203,124$3,274,428▲ $71,304
Cash and Non-Interest-Bearing Accounts$576,078$674,329▲ $98,251
Land, Buildings, and Equipment, Net$357,284$339,705▼ $17,579
Pledges and Grants Receivable$31,706$22,459▼ $9,247
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$6,296,277$6,056,114▼ $240,163
Other Assets Total$2,128,085$1,745,193▼ $382,892
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,236,847$1,168,749▼ $68,098
Escrow Account Liability$129,421$122,358▼ $7,063
Other Liabilities-$99,917-
Accounts Payable and Accrued Expenses$56,808$58,139▲ $1,331
Total Liabilities$1,423,076$1,449,163▲ $26,087
Net Assets / Fund Balance
Unrestricted Net Assets$4,741,712$4,441,117▼ $300,595
Temporarily Rstr Net Assets$131,489$165,834▲ $34,345
Total Net Assets Fund Balance$4,873,201$4,606,951▼ $266,250
Total Liabilities and Net Assets / Fund Balance$6,296,277$6,056,114▼ $240,163

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$311,280$114,402$425,682
Equipment$23,499$114,237$137,736
Leasehold Improvements$4,926$10,183$15,109
Other Assets Org$92,600--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Debrah CumminsExecutive DirectorFT$91,250$3,498$94,748

Board Members and Trustees

NameTitle
Andrew ScottChairman
Kelly BerfieldVice Chair
Andrew W ElmoreBoard Member
Annette DrobilBoard member
Brian A DillmanBoard Member
Christopher P DoniganBoard Member
Deborah MatelanBoard member
George MowrerBoard member
Hank ZormanBoard Member
Harold G BlackBoard Member
Harrison Bailey IIIBoard Member
Jeff WhiteBoard Member
Joshua GildeaBoard Member
Mary YoutzBoard Member
Nancy SilverBoard Member
Peter SnikBoard Member
Ronald PetulaBoard member
Ryan NichollBoard Member
Joan BoreenSecretary
David V DunnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$807,297
Program Service Revenue
$440,140
Investment Income
$181
Other Revenue
$767,307
All Other Contributions
$611,257
Change in Net Assets
$-266,250

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Residential1$74,408Fair Market Value (FMV)
Other Non Cash Contri Table8$5,378est fair value
Total Noncash Contributions9$79,786-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,014,925
Revenue Not Reported on Form 990
$129,408
Total Revenue per Audited Statements
$2,144,333
Total Revenue per Form 990
$2,014,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,610,472
Salaries, Compensation, and Employee Benefits$670,703
Total Fundraising Expense$141,565
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$233,934$165,823$74,625$474,382
Occupancy$9,245$184,840-$194,085
All Other Expenses$133,385$29,461$2,642$165,488
Current Officers, Directors, Trustees, and Key Employees$49,532$34,672$14,860$99,064
Other Expenses$8,495$68,170$10,060$68,170
Payroll Taxes$27,743$19,420$8,323$55,486
Advertising-$16,120$24,789$40,909
Other Employee Benefits$19,376$13,562$5,813$38,751
Insurance$20,307$6,146-$26,453
Depreciation Depletion$9,258$12,798-$22,056
Fees for Services Accounting-$13,236-$13,236
Interest$8,150$1,130-$9,280
Fees for Services Legal$5,239--$5,239
Pension Plan Contributions$1,510$1,057$453$3,020
Total Functional Expenses$1,521,628$617,982$141,565$2,281,175

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,410,583
Expenses per Audited Statements$2,281,175
Total Expenses per Form 990$2,281,175
Expenses Not Reported on Form 990$129,408
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$78,650
Fundraising Direct Expenses$13,805
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wine Tasting$62,957$62,957$6,537$56,420
Polar Plunge$15,693$15,693$1,591$14,102
Total Events$78,650$78,650$13,805$64,845
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Building bridges$99,917
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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, Line 8: Explanation of No Contemporaneously Documentation of Meetings

The committees do not have the authority to act on behalf of the governing body.

Form 990, Part VI, Line 11B: Form 990 Review Process

The treasurer and finance committee reviews the 990 and the finance committee chair presents it to the board. The board recieves a copy of the 990 for review prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Officers, directors and key employees annually disclose any conflicts of interest by signing a form indicating if any conflicts exist. If the organization becomes aware of any conflicts of interest, it is brought to the attention of the board of directors and voted on as to whether the conflict is acceptable.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The organization has a compensation committee that assists and advises the board regarding its responsibility for oversight of the organization's compensation programs. The charter of the compensation committee of the board states that is shall study and evaluate appropriate compensation mechanisms and criteria, and make recommendations to the board regarding the establishment of policies and practices for compensating officers of the organization. It is the philosophy of the board of directors that compensation of staff personel should be: within the range of compensation for similar non-profit organizations in this region; based on the compensation of similar jobs,duties and responsibilities, and titles of non-profits in the region; composed of both a base pay and a merrit pay, within the organizations budget; base pay ranges should be established by position merit pay ranges ahould be established annually, based on the organizations operational and financial performance in the previous budget year.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

No other officers or key employees paid.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization's governing documents, conflict of interest policy and financial statements are available upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Habitat for Humanity
EIN
23-2544326
Phone
6107767737
Address
245 N GRAHAM ST, ALLENTOWN, PA 18109

Signing Officer

Name
David V Dunn
Title
Treasurer
Signed
2016-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debrah Cummins
Formed
1988
Legal Domicile
Pa
Voting Board Members
16
Independent Board Members
16
Employees
21
Volunteers
762

Preparer

Firm
Morey Nee Buck & Oswald LLC
Address
2571 BAGLYOS CIR STE B20, BETHLEHEM, PA 18020-8046
Preparer
William C Oswald
Phone
6108821000
Supplemental Narrative

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

The organization holds mortgages from homeowners. The homeowners are required to make escrow payments to provide for funds to cover their real estate taxes and homeowner's insurance.

Part X : FIN48 Footnote

The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code.The preparation of the financial statements in conformity with Accounting principles generally accepted in the United States of America requires the Organization to report information regarding its exposure to various tax positions taken. Management has performed their evaluation and believes there are no unrecognized tax positions that are required to be disclosed.The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods. The Organization believes it is no longer subject to income tax examinations for years prior to 2011.The Organizations policy is to classify income tax related interest and penalties, if any, in interest expense and other expenses, respectively.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

special event $13805

Part XII, Line 2D: Other expenses and losses per audited F/S

special events $13805

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IRS990/Form990PartVIISectionAGrp/PersonNm0Andrew Scott
IRS990/Form990PartVIISectionAGrp/PersonNm1Kelly Berfield
IRS990/Form990PartVIISectionAGrp/PersonNm2Joan Boreen
IRS990/Form990PartVIISectionAGrp/PersonNm3David V Dunn
IRS990/Form990PartVIISectionAGrp/PersonNm4Harrison Bailey III
IRS990/Form990PartVIISectionAGrp/PersonNm5Brian A Dillman
IRS990/Form990PartVIISectionAGrp/PersonNm6Christopher P Donigan
IRS990/Form990PartVIISectionAGrp/PersonNm7Harold G Black
IRS990/Form990PartVIISectionAGrp/PersonNm8Andrew W Elmore
IRS990/Form990PartVIISectionAGrp/PersonNm9Joshua Gildea
IRS990/Form990PartVIISectionAGrp/PersonNm10Ryan Nicholl
IRS990/Form990PartVIISectionAGrp/PersonNm11Nancy Silver
IRS990/Form990PartVIISectionAGrp/PersonNm12Peter Snik
IRS990/Form990PartVIISectionAGrp/PersonNm13Jeff White
IRS990/Form990PartVIISectionAGrp/PersonNm14Mary Youtz
IRS990/Form990PartVIISectionAGrp/PersonNm15Hank Zorman
IRS990/Form990PartVIISectionAGrp/PersonNm16Annette Drobil
IRS990/Form990PartVIISectionAGrp/PersonNm17Deborah Matelan
IRS990/Form990PartVIISectionAGrp/PersonNm18Ronald Petula
IRS990/Form990PartVIISectionAGrp/PersonNm19George Mowrer
IRS990/Form990PartVIISectionAGrp/PersonNm20DEBRAH CUMMINS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0HABITAT FOR HUMANITY OF THE LEHIGH VALLEY, INC. ENGAGES IN THE CONSTRUCTION, REHABILITATION, AND THE SALE OF HOUSING TO ECONOMICALLY DISADVANTAGED PEOPLE ON A NONPROFIT AND NONINTEREST BASIS IN THE LEHIGH VALLEY AREA OF PENNSYLVANIA.
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05813
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt019376
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IRS990/OtherExpensesGrp/ProgramServicesAmt28495
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IRS990/OtherExpensesGrp/TotalAmt1202246
IRS990/OtherExpensesGrp/TotalAmt270102
IRS990/OtherExpensesGrp/TotalAmt368170
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IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc1MORTGAGE DISCOUNT AMORT
IRS990/OtherRevenueMiscGrp/Desc2SALE OF DONATED MATERIAL
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1153424
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2545438
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0165823
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0233934
IRS990/OtherSalariesAndWagesGrp/TotalAmt0474382
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt03203124
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt03274428
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt08323
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019420
IRS990/PayrollTaxesGrp/ProgramServicesAmt027743

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.2$3.25$8.99$3.67$4.55$0.88
2024Detailed filing. Detailed filing data is available for this year.$12.3$2.42$9.87$4.52$4.53$0.01
2023Detailed filing. Detailed filing data is available for this year.$10.9$0.99$9.88$8.43$5.81$2.61
2022Detailed filing. Detailed filing data is available for this year.$7.95$0.68$7.28$3.65$2.63$1.03
2021Detailed filing. Detailed filing data is available for this year.$6.93$0.69$6.25$3.16$2.42$0.74
2020Detailed filing. Detailed filing data is available for this year.$6.29$0.78$5.51$2.57$2.24$0.33
2019Detailed filing. Detailed filing data is available for this year.$6.01$0.83$5.17$2.73$2.51$0.22
2018Detailed filing. Detailed filing data is available for this year.$5.89$0.94$4.95$2.58$2.06$0.52
2017Detailed filing. Detailed filing data is available for this year.$5.69$1.05$4.64$2.17$2.19$0.02
2016Detailed filing. Detailed filing data is available for this year.$5.91$1.25$4.66$2.47$2.09$0.37
2015Detailed filing. Detailed filing data is available for this year.$6.06$1.45$4.61$2.01$2.28$0.27
2014Detailed filing. Detailed filing data is available for this year.$6.30$1.42$4.87$2.02$2.09$0.08
2013Summary only. Only limited summary data is available for this year.$6.39$1.44$4.95$1.98$1.73$0.25
2012Summary only. Only limited summary data is available for this year.$6.18$1.48$4.70$1.15$1.23$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.48$1.79$4.69$1.18