Civic Intelligence

Habitat for Humanity Of

EIN 52-1925502 • 501(c)3 • Berlin, MD

Profile

To build and rehabilitate houses which are sold to low-income families through no-interest loans

PO Box 1327Berlin, MD 21811

www.habitatworcester.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.55x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

1.30x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

14th percentile

-23%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$90,493

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 28.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

80th percentile

26%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

8.4%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$758,846

Up $155,949 (+26%) from 2023

Liabilities

Up

$416,896

Up $226,529 (+119%) from 2023

Net Assets

Down

$341,950

Down $70,580 (-17%) from 2023

Revenue

Up

$320,254

Up $24,691 (+8.4%) from 2023

Expenses

Up

$393,334

Up $52,471 (+15%) from 2023

Net Income

Down

-$73,080

Down $27,780 (-61%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $399,880Liabilities 2011: $9,593Net Assets 2011: $390,2872011Assets 2012: $450,692Liabilities 2012: $7,349Net Assets 2012: $443,3432012Assets 2013: $459,360Liabilities 2013: $25Net Assets 2013: $459,3352013Assets 2015: $1,193,138Liabilities 2015: $725,421Net Assets 2015: $467,7172015Assets 2016: $1,038,788Liabilities 2016: $285,619Net Assets 2016: $753,1692016Assets 2017: $1,030,698Liabilities 2017: $300,276Net Assets 2017: $730,4222017Assets 2018: $932,966Liabilities 2018: $306,732Net Assets 2018: $626,2342018Assets 2019: $910,753Liabilities 2019: $341,753Net Assets 2019: $569,0002019Assets 2020: $811,885Liabilities 2020: $332,889Net Assets 2020: $478,9962020Assets 2021: $745,249Liabilities 2021: $269,452Net Assets 2021: $475,7972021Assets 2022: $733,788Liabilities 2022: $275,958Net Assets 2022: $457,8302022Assets 2023: $602,897Liabilities 2023: $190,367Net Assets 2023: $412,5302023Assets 2024: $758,846Liabilities 2024: $416,896Net Assets 2024: $341,9502024

Highlighted filing

2024

Assets$758,846
Liabilities$416,896
Net Assets$341,950

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $219,213Expenses 2011: $217,807Net Income 2011: $1,4062011Revenue 2012: $70,681Expenses 2012: $17,625Net Income 2012: $53,0562012Revenue 2013: $223,704Expenses 2013: $206,245Net Income 2013: $17,4592013Revenue 2015: $60,281Expenses 2015: $121,867Net Income 2015: -$61,5862015Revenue 2016: $120,313Expenses 2016: $182,256Net Income 2016: -$61,9432016Revenue 2017: $165,915Expenses 2017: $149,240Net Income 2017: $16,6752017Revenue 2018: $196,640Expenses 2018: $300,828Net Income 2018: -$104,1882018Revenue 2019: $524,597Expenses 2019: $571,931Net Income 2019: -$47,3342019Revenue 2020: $172,568Expenses 2020: $271,772Net Income 2020: -$99,2042020Revenue 2021: $291,268Expenses 2021: $294,467Net Income 2021: -$3,1992021Revenue 2022: $283,806Expenses 2022: $301,773Net Income 2022: -$17,9672022Revenue 2023: $295,563Expenses 2023: $340,863Net Income 2023: -$45,3002023Revenue 2024: $320,254Expenses 2024: $393,334Net Income 2024: -$73,0802024

Highlighted filing

2024

Revenue$320,254
Expenses$393,334
Net Income-$73,080

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 28, 2025
Return Version
2024v5.0
Gross Receipts
$322,526
Mission and Program Overview

Mission

To build and rehabilitate houses which are sold to low-income families through no-interest loans.

To build and rehabilitate houses which are sold to low-income families through no-interest loans

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$272,881$258,296▼ $14,585
Cash and Non-Interest-Bearing Accounts$225,071$157,491▼ $67,580
Land, Buildings, and Equipment, Net$60,033$72,496▲ $12,463
Intangible Assets$13,000--
Prepaid Expenses and Deferred Charges$3,886$11,106▲ $7,220
Accounts Receivable$6,550$8,295▲ $1,745
Total Assets$602,897$758,846▲ $155,949
Other Assets Total$21,476$251,162▲ $229,686
Liabilities
Other Liabilities$16,043$255,370▲ $239,327
Mortgage Notes Payable Secured by Investment Property$165,878$154,468▼ $11,410
Accounts Payable and Accrued Expenses$8,446$7,058▼ $1,388
Total Liabilities$190,367$416,896▲ $226,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$412,530$341,950▼ $70,580
Total Net Assets Fund Balance$412,530$341,950▼ $70,580
Total Liabilities and Net Assets / Fund Balance$602,897$758,846▲ $155,949

Asset Categories

AssetBook ValueDepreciationBasis
Land$60,033-$60,033
Leasehold Improvements$12,463$4,793$17,256
Equipment-$8,072$8,072
Other Assets Org$6,008--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea BowlandExecutive DiFT$83,263$7,230$90,493

Board Members and Trustees

NameTitle
Jon BarkerPresident
Clint BickfordBoard Member
Joey PinoBoard Member
Mark HallBoard Member
Matthew RecordBoard Member
Samantha PielstickBoard Member
Katie HuttenbergerSecretary
Luke BuasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$50,726
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$269,528
All Other Contributions
$50,726
Change in Net Assets
$-73,080

Audited Revenue Reconciliation

Revenue per Audited Statements
$320,254
Total Revenue per Audited Statements
$320,254
Total Revenue per Form 990
$320,254
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$296,420
Salaries, Compensation, and Employee Benefits$96,914
Total Fundraising Expense$26,480
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$109,528$6,328-$115,856
Current Officers, Directors, Trustees, and Key Employees$49,958$16,653$16,652$83,263
Depreciation Depletion$4,074$13,719-$17,793
Fees for Services Accounting$996$9,955-$10,951
Office Expenses$7,145$2,283$135$9,563
Advertising$8,758-$576$9,334
Insurance$4,112$4,935-$9,047
Information Technology$5,399$1,905$302$7,606
Other Employee Benefits$4,338$1,446$1,446$7,230
Payroll Taxes$3,853$1,284$1,284$6,421
Payments to Affiliates-$5,004-$5,004
Interest$3,576$365-$3,941
All Other Expenses$2,246$768$210$3,224
Other Expenses$1,684$297$5,875$1,981
Fees for Services Other-$490-$490
Fees for Services Legal-$50-$50
Total Functional Expenses$301,372$65,482$26,480$393,334

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$393,334
Total Expenses per Audited Statements$393,334
Total Expenses per Form 990$393,334
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,755
Fundraising Direct Expenses$2,272
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$236,989
Line of Credit$17,465
Other Liabilities$916
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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
No
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, Page 6, Part VI, Line 11B

A draft of the form 990 is provided to the board of directors for review and approval.

Form 990, Page 6, Part VI, Line 12C

Enforcement procedures are included in the written policy.

Form 990, Page 6, Part VI, Line 15A

Annual performance and compensation review is conducted by the board of directors.

Form 990, Page 6, Part VI, Line 19

Financial and governing documents are available upon reasonable request.

Filing and Contact Details

Filer

Filer Name
Habitat for Humanity of
EIN
52-1925502
Phone
4102084440
Address
PO BOX 1327, BERLIN, MD 21811

Signing Officer

Name
Andrea Bowland
Title
Executive Director
Phone
4102084440
Signed
2025-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Bowland
Formed
1995
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
60

Preparer

Firm
Wigglesworthlaytonmoyers&chancepc
Address
306 KAY AVE, SALISBURY, MD 21801
Preparer
Matthew P Chance
Phone
4107421121
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IRS990/ProgSrvcAccomActy2Grp/Desc0TO OPERATE A RETAIL RESTORE WHERE BUILDING MATERIALS, HOME FURNISHINGS, APPLIANCES AND OTHER ITEMS ARE DONATED AND THEN SOLD TO THE COMMUNITY AT A GREATLY REDUCED PRICE.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0258045
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IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt050726
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt034743
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt051163
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt071827
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt084614
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0293073
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01140329
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92580
IRS990ScheduleA/PublicSupportPY170Pct00.96620
IRS990ScheduleA/PublicSupportTotal170Amt0293073
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0293073
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0781
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt023485
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt08072
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08072
IRS990ScheduleD/ExpensesSubtotalAmt0393334
IRS990ScheduleD/LandGrp/BookValueAmt060033
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060033
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt36008
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ROU ASSET - RESTORE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ROU ASSET - AFFILIATE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2CONSTRUCTION PROJECTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3SECURITY DEPOSIT
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt117465
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2916
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER LIABILITIES
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt072496
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0251162
IRS990ScheduleD/TotalExpensesPerForm990Amt0393334
IRS990ScheduleD/TotalLiabilityAmt0255370
IRS990ScheduleD/TotalRevenuePerForm990Amt0320254
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCEMENT PROCEDURES ARE INCLUDED IN THE WRITTEN POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL PERFORMANCE AND COMPENSATION REVIEW IS CONDUCTED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINANCIAL AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REASONABLE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0412530
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0341950
IRS990/TotalOtherCompensationAmt07230
IRS990/TotalProgramServiceExpensesAmt0301372
IRS990/TotalReportableCompFromOrgAmt083263
IRS990/TotalRevenueGrp/ExclusionAmt011483
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0258045
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0320254
IRS990/TotalVolunteersCnt060
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1327
IRS990/USAddress/CityNm0BERLIN
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021811
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.HABITATWORCESTER.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREA BOWLAND

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