Civic Intelligence

Housing and Development Law Institute

990 • Fiscal year 2017 • EIN 52-1360378

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

630 Eye Street NWWashington, DC 20001-3736

(202) 289-3400

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

57th percentile

6.4%

Higher net margin than 57% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

61st percentile

8.9%

Faster asset growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

43rd percentile

-3.3%

Faster revenue growth than 43% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$182,516

Up $14,940 (+8.9%) from 2016

Net Assets

Up

$182,516

Up $27,590 (+18%) from 2016

Liabilities

Down

$0

Down $12,650 (-100%) from 2016

Revenue

Down

$429,643

Down $14,460 (-3.3%) from 2016

Expenses

Down

$402,053

Down $5,065 (-1.2%) from 2016

Net Income

Down

$27,590

Down $9,395 (-25%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $154,682Liabilities 2010: $0Net Assets 2010: $154,6822010Assets 2011: $146,035Liabilities 2011: $0Net Assets 2011: $146,0352011Assets 2012: $148,836Liabilities 2012: $0Net Assets 2012: $148,8362012Assets 2013: $132,623Liabilities 2013: $0Net Assets 2013: $132,6232013Assets 2014: $151,796Liabilities 2014: $0Net Assets 2014: $151,7962014Assets 2015: $117,941Liabilities 2015: $0Net Assets 2015: $117,9412015Assets 2016: $167,576Liabilities 2016: $12,650Net Assets 2016: $154,9262016Assets 2017: $182,516Liabilities 2017: $0Net Assets 2017: $182,5162017Assets 2018: $214,995Liabilities 2018: $0Net Assets 2018: $214,9952018Assets 2019: $249,820Liabilities 2019: $7,000Net Assets 2019: $242,8202019Assets 2020: $228,753Liabilities 2020: $0Net Assets 2020: $228,7532020Assets 2021: $243,470Liabilities 2021: $0Net Assets 2021: $243,4702021Assets 2022: $235,811Liabilities 2022: $0Net Assets 2022: $235,8112022Assets 2023: $259,014Liabilities 2023: $0Net Assets 2023: $259,0142023Assets 2024: $329,340Liabilities 2024: $0Net Assets 2024: $329,3402024

Highlighted filing

2017

Assets$182,516
Liabilities$0
Net Assets$182,516

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $343,5912010Expenses 2011: $328,6072011Expenses 2012: $338,3862012Revenue 2013: $322,927Expenses 2013: $339,140Net Income 2013: -$16,2132013Revenue 2014: $369,544Expenses 2014: $350,371Net Income 2014: $19,1732014Revenue 2015: $335,436Expenses 2015: $369,291Net Income 2015: -$33,8552015Revenue 2016: $444,103Expenses 2016: $407,118Net Income 2016: $36,9852016Revenue 2017: $429,643Expenses 2017: $402,053Net Income 2017: $27,5902017Revenue 2018: $454,769Expenses 2018: $422,290Net Income 2018: $32,4792018Revenue 2019: $493,773Expenses 2019: $465,948Net Income 2019: $27,8252019Revenue 2020: $353,675Expenses 2020: $367,742Net Income 2020: -$14,0672020Revenue 2021: $420,278Expenses 2021: $405,561Net Income 2021: $14,7172021Revenue 2022: $475,558Expenses 2022: $483,217Net Income 2022: -$7,6592022Revenue 2023: $596,469Expenses 2023: $573,266Net Income 2023: $23,2032023Revenue 2024: $688,176Expenses 2024: $617,850Net Income 2024: $70,3262024

Highlighted filing

2017

Revenue$429,643
Expenses$402,053
Net Income$27,590
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$429,643
Mission and Program Overview

Mission

The organization's primary exempt purpose is to provide a base for legal information to public agencies concerned with assisted housing and community development, and to conduct and sponsor educational and informational forums seminars, conferences and similar programs concerning legal and related aspects of public development and housing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$100,525$125,766▲ $25,241
Accounts Receivable$18,024$28,529▲ $10,505
Cash and Non-Interest-Bearing Accounts$48,681$26,802▼ $21,879
Prepaid Expenses and Deferred Charges-$1,419-
Land, Buildings, and Equipment, Net$346$0▼ $346
Total Assets$167,576$182,516▲ $14,940
Liabilities
Accounts Payable and Accrued Expenses$12,650--
Total Liabilities$12,650$0▼ $12,650
Net Assets / Fund Balance
Unrestricted Net Assets$154,926$182,516▲ $27,590
Total Net Assets Fund Balance$154,926$182,516▲ $27,590
Total Liabilities and Net Assets / Fund Balance$167,576$182,516▲ $14,940

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$9,003$9,003
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa WalkerExec. DirectorFT$166,400$166,400

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$259,835
Program Service Revenue
$169,567
Investment Income
$241
Other Revenue
$0
All Other Contributions
$259,835
Change in Net Assets
$27,590
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$263,565
Other Expenses$138,488
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$124,800$41,600-$166,400
Conferences and Meetings$69,263$1,385-$70,648
Other Salaries and Wages$42,592$10,648-$53,240
Other Employee Benefits$23,369$5,842-$29,211
Payroll Taxes$11,771$2,943-$14,714
Occupancy$7,488$1,872-$9,360
Insurance$6,462$1,615-$8,077
Fees for Services Accounting$4,920$1,294-$6,214
Travel$4,487$1,122-$5,609
All Other Expenses$2,721$680-$3,401
Other Expenses$2,534$634-$3,168
Fees for Services Other$1,990$498-$2,488
Office Expenses$534$163-$697
Depreciation Depletion$50$201-$251
Total Functional Expenses$329,841$72,212$0$402,053
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form 990 was provided to the governing body to review before the form was filed via email.

Form 990, Part VI, Section C, Line 18

The organization allows the public to contact them to request a copy of the form 990.

Form 990, Part VI, Section C, Line 19

All documents for public inspection are available upon request to the organization.

Filing and Contact Details

Filer

Filer Name
Housing and Development
EIN
52-1360378
Phone
2022893400
Address
630 EYE STREET NW, WASHINGTON, DC 20001-3736

Signing Officer

Name
Timothy Coyle
Title
Director of Administration
Phone
2022893400
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Walker
Formed
1984
Legal Domicile
Dc
Voting Board Members
22
Independent Board Members
22
Employees
2
Volunteers
0

Preparer

Firm
Lobel Cooper & Associates Pc
Address
6309 EXECUTIVE BLVD, NORTH BETHESDA, MD 20852
Preparer
Andrew S Cooper
Phone
3016377080
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0429643
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt022
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01615
IRS990/InsuranceGrp/ProgramServicesAmt06462
IRS990/InsuranceGrp/TotalAmt08077
IRS990/InvestmentIncomeGrp/ExclusionAmt0241
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0241
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09003
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0346
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt09003
IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE A BASE FOR LEGAL INFORMATION TO PUBLIC AGENCIES CONCERNED WITH ASSISTED HOUSING AND COMMUNITY DEVELOPMENT, AND TO CONDUCT AND SPONSOR EDUCATIONAL AND INFORMATIONAL FORUMS SEMINARS, CONFERENCES AND SIMILAR PROGRAMS CONCERNING LEGAL AND RELATED ASPECTS OF PUBLIC DEVELOPMENT AND HOUSING.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0154926
IRS990/NetAssetsOrFundBalancesEOYAmt0182516
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01872
IRS990/OccupancyGrp/ProgramServicesAmt07488
IRS990/OccupancyGrp/TotalAmt09360
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0163
IRS990/OfficeExpensesGrp/ProgramServicesAmt0534
IRS990/OfficeExpensesGrp/TotalAmt0697
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05842
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt023369
IRS990/OtherEmployeeBenefitsGrp/TotalAmt029211
IRS990/OtherExpensesGrp/Desc0PRINTING/PUBLICATIONS
IRS990/OtherExpensesGrp/Desc1TELEPHONE/FAX
IRS990/OtherExpensesGrp/Desc2MERCHANT FEES
IRS990/OtherExpensesGrp/Desc3COMPUTER RESEARCH
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0936
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1779
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2634
IRS990/OtherExpensesGrp/ProgramServicesAmt020000
IRS990/OtherExpensesGrp/ProgramServicesAmt13744
IRS990/OtherExpensesGrp/ProgramServicesAmt23116
IRS990/OtherExpensesGrp/ProgramServicesAmt32534
IRS990/OtherExpensesGrp/TotalAmt020000
IRS990/OtherExpensesGrp/TotalAmt14680
IRS990/OtherExpensesGrp/TotalAmt23895
IRS990/OtherExpensesGrp/TotalAmt33168
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010648
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt042592
IRS990/OtherSalariesAndWagesGrp/TotalAmt053240
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02943
IRS990/PayrollTaxesGrp/ProgramServicesAmt011771
IRS990/PayrollTaxesGrp/TotalAmt014714
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01419
IRS990/PrincipalOfficerNm0LISA WALKER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES
IRS990/ProgramServiceRevenueGrp/Desc1LEGAL TRAINING/PROJECT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0100234
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt169333
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0100234
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt169333
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION CONDUCTED SEMINARS, EDUCATIONAL PROGRAMS, AND PROVIDED LEGAL TRAINING
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0309841
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0169567
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0249000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0169
IRS990/PYOtherExpensesAmt0147330
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0194934
IRS990/PYRevenuesLessExpensesAmt036985
IRS990/PYSalariesCompEmpBnftPaidAmt0259788
IRS990/PYTotalExpensesAmt0407118
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0444103
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt027590
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100525
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0125766
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0259835
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0353736
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0230570
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0218706
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0193230
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01256077
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0241
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0169
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0187
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0192
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0227
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01016
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0169567
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt090198
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0104679
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0150646
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0129470
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0644560
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0241
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0169
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0187
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0192
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0227
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01016
IRS990ScheduleA/InvestmentIncomeCYPct00.00050
IRS990ScheduleA/InvestmentIncomePYPct00.00060
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99950
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt01900637
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$0.00$3.29$6.88$6.18$0.70
2023Detailed filing. Detailed filing data is available for this year.$2.59$0.00$2.59$5.96$5.73$0.23
2022Detailed filing. Detailed filing data is available for this year.$2.36$0.00$2.36$4.76$4.83$0.08
2021Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.43$4.20$4.06$0.15
2020Detailed filing. Detailed filing data is available for this year.$2.29$0.00$2.29$3.54$3.68$0.14
2019Detailed filing. Detailed filing data is available for this year.$2.50$0.07$2.43$4.94$4.66$0.28
2018Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.15$4.55$4.22$0.32
2017Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$4.30$4.02$0.28
2016Detailed filing. Detailed filing data is available for this year.$1.68$0.13$1.55$4.44$4.07$0.37
2015Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$3.35$3.69$0.34
2014Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$3.70$3.50$0.19
2013Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$3.23$3.39$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.00$1.49$3.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.00$1.46$3.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.00$1.55$3.44