Civic Intelligence

Habitat for Humanity of the Lehigh Valley

990 • Fiscal year 2016 • EIN 23-2544326

Jul 01, 2015 to Jun 30, 2016 • Filed on Dec 13, 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

54th percentile

0.21x

Higher debt load relative to assets than 54% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.51x

Higher debt load relative to revenue than 70% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

77th percentile

15%

Higher net margin than 77% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

41st percentile

$101,163

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

30th percentile

-2.4%

Faster asset growth than 30% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

81st percentile

23%

Faster revenue growth than 81% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$5,912,919

Down $143,195 (-2.4%) from 2015

Net Assets

Up

$4,659,062

Up $52,111 (+1.1%) from 2015

Liabilities

Down

$1,253,857

Down $195,306 (-13%) from 2015

Revenue

Up

$2,468,872

Up $453,947 (+23%) from 2015

Expenses

Down

$2,094,778

Down $186,397 (-8.2%) from 2015

Net Income

Up

$374,094

Up $640,344 (+241%) from 2015

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

2016

Assets$5,912,919
Liabilities$1,253,857
Net Assets$4,659,062

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

2016

Revenue$2,468,872
Expenses$2,094,778
Net Income$374,094
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Dec 13, 2016
Return Version
2015v2.0
Gross Receipts
$2,522,640
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$3,274,428$3,339,392▲ $64,964
Cash and Non-Interest-Bearing Accounts$674,329$560,488▼ $113,841
Land, Buildings, and Equipment, Net$339,705$400,178▲ $60,473
Pledges and Grants Receivable$22,459$86,502▲ $64,043
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$6,056,114$5,912,919▼ $143,195
Other Assets Total$1,745,193$1,526,359▼ $218,834
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,168,749$1,092,459▼ $76,290
Other Liabilities$99,917$82,902▼ $17,015
Accounts Payable and Accrued Expenses$58,139$77,439▲ $19,300
Escrow Account Liability$122,358$1,057▼ $121,301
Total Liabilities$1,449,163$1,253,857▼ $195,306
Net Assets / Fund Balance
Unrestricted Net Assets$4,441,117$4,365,180▼ $75,937
Temporarily Rstr Net Assets$165,834$293,882▲ $128,048
Total Net Assets Fund Balance$4,606,951$4,659,062▲ $52,111
Total Liabilities and Net Assets / Fund Balance$6,056,114$5,912,919▼ $143,195

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$303,461$125,246$428,707
Equipment$81,360$113,773$195,133
Leasehold Improvements$15,357$14,833$30,190
Other Assets Org$162,595--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Debrah CumminsExecutive DirectorFT$98,373$2,790$101,163

Board Members and Trustees

NameTitle
Kelly BerfieldChair
Andrew W ElmoreChair Finance
Annette DrobilVice Chair
Andrew ScottBoard Member
Bob ReinhardtBoard Member
Brian A DillmanBoard Member
Chris PorrecaBoard Member
Deborah MatelanBoard member
George MowrerBoard member
Hank ZormanBoard Member
Harold G BlackBoard Member
Harrison Bailey IIIBoard Member
Jane P LongBoard Member
Jeff WhiteBoard Member
Joan BoreenBoard Member
Nancy SilverBoard Member
Christopher P DoniganSecretary
David V DunnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,199,761
Program Service Revenue
$384,912
Investment Income
$-11,874
Other Revenue
$896,073
All Other Contributions
$954,095
Change in Net Assets
$374,094

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table13$39,331est fair value
Total Noncash Contributions13$39,331-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,468,872
Revenue Not Reported on Form 990
$75,059
Total Revenue per Audited Statements
$2,543,931
Total Revenue per Form 990
$2,468,872
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,246,727
Salaries, Compensation, and Employee Benefits$848,051
Total Fundraising Expense$160,857
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$312,164$269,032$57,899$639,095
Occupancy$9,235$189,859-$199,094
Current Officers, Directors, Trustees, and Key Employees$43,112$4,790$47,903$95,805
Payroll Taxes$32,586$28,714$9,635$70,935
All Other Expenses$43,272$21,718$2,296$67,286
Advertising-$21,625$27,377$49,002
Other Employee Benefits$21,349$14,526$2,429$38,304
Other Expenses$34,284$74,035$13,200$34,284
Depreciation Depletion$14,140$15,417-$29,557
Insurance$21,402$5,639-$27,041
Fees for Services Other$2,815$16,760-$19,575
Fees for Services Accounting-$10,175-$10,175
Interest$7,632$1,053-$8,685
Pension Plan Contributions$2,725$1,069$118$3,912
Fees for Services Legal-$2,816-$2,816
Total Functional Expenses$1,256,693$677,228$160,857$2,094,778

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,169,837
Expenses per Audited Statements$2,094,778
Total Expenses per Form 990$2,094,778
Expenses Not Reported on Form 990$75,059
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$83,458
Fundraising Direct Expenses$14,731
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wine Tasting$71,814$71,814$4,607$67,207
Polar Plunge$11,644$11,644$1,299$10,345
Total Events$83,458$83,458$14,731$68,727
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$82,902
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
2016-12-13
Discuss with paid preparer
Yes

Organization Details

Formed
1988
Legal Domicile
Pa
Voting Board Members
16
Independent Board Members
16
Employees
26
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

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Write down of impaired assets = -$321983

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

A draft of the audit report is sent to the finance committee for comment; after any changes are made, the auditors present the report to the full board for a question & answer session. the Board then approves the audit

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 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 $14731 Loss on disposition of equipment $12104

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

special events $14731 Loss on disposition of equipment $12104

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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/PersonNm9Jane P Long
IRS990/Form990PartVIISectionAGrp/PersonNm10Chris Porreca
IRS990/Form990PartVIISectionAGrp/PersonNm11Nancy Silver
IRS990/Form990PartVIISectionAGrp/PersonNm12Bob Reinhardt
IRS990/Form990PartVIISectionAGrp/PersonNm13Jeff White
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IRS990/Form990PartVIISectionAGrp/PersonNm15Annette Drobil
IRS990/Form990PartVIISectionAGrp/PersonNm16Deborah Matelan
IRS990/Form990PartVIISectionAGrp/PersonNm17George Mowrer
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt16Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt17Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE DIRECTOR
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IRS990/OtherExpensesGrp/TotalAmt2107356
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IRS990/PensionPlanContributionsGrp/FundraisingAmt0118
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01069
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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