Civic Intelligence

Habitat for Humanity of Worcester County Inc

990 • Fiscal year 2017 • EIN 52-1925502

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 11, 2018

PO Box 1327Berlin, MD 21811

(410) 208-4440

Siviq Scores

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

Liabilities / Assets

70th percentile

0.29x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

90th percentile

1.81x

Higher debt load relative to revenue than 90% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

66th percentile

10%

Higher net margin than 66% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

55th percentile

$72,007

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 43.4% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

35th percentile

-0.8%

Faster asset growth than 35% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

83rd percentile

38%

Faster revenue growth than 83% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,030,698

Down $8,090 (-0.8%) from 2016

Net Assets

Down

$730,422

Down $22,747 (-3.0%) from 2016

Liabilities

Up

$300,276

Up $14,657 (+5.1%) from 2016

Revenue

Up

$165,915

Up $45,602 (+38%) from 2016

Expenses

Down

$149,240

Down $33,016 (-18%) from 2016

Net Income

Up

$16,675

Up $78,618 (+127%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$1,030,698
Liabilities$300,276
Net Assets$730,422

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$165,915
Expenses$149,240
Net Income$16,675
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 11, 2018
Return Version
2017v2.3
Gross Receipts
$168,231
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$631,195$482,423▼ $148,772
Land, Buildings, and Equipment, Net$98,043$252,541▲ $154,498
Cash and Non-Interest-Bearing Accounts$271,193$142,083▼ $129,110
Savings and Temporary Cash Investments-$100,560-
Accounts Receivable$26,254$2,702▼ $23,552
Prepaid Expenses and Deferred Charges-$584-
Total Assets$1,038,788$1,030,698▼ $8,090
Other Assets Total$12,103$49,805▲ $37,702
Liabilities
Mortgage Notes Payable Secured by Investment Property$285,619$295,661▲ $10,042
Accounts Payable and Accrued Expenses-$4,485-
Other Liabilities-$130-
Total Liabilities$285,619$300,276▲ $14,657
Net Assets / Fund Balance
Unrestricted Net Assets$753,169$730,422▼ $22,747
Total Net Assets Fund Balance$753,169$730,422▼ $22,747
Total Liabilities and Net Assets / Fund Balance$1,038,788$1,030,698▼ $8,090

Asset Categories

AssetBook ValueDepreciationBasis
Land$252,541-$252,541
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Andrea BowlandExecutive DiFT$72,007$72,007

Board Members and Trustees

NameTitle
Matthew ManosPresident
Austin PurnellBoard Member
Dr Scott KnowltonBoard Member
Josh EsworthyBoard Member
Mark VastineBoard Member
Lauren BuntingRestore Chai
Eric CropperSecretary
Ross BergeyTreasurer
Vicki HarmonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$152,337
Program Service Revenue
$0
Investment Income
$212
Other Revenue
$13,366
All Other Contributions
$144,337
Change in Net Assets
$16,675

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 Amount
Other Non Cash Contri Table3$47,800
Total Noncash Contributions3$47,800

Audited Revenue Reconciliation

Revenue per Audited Statements
$165,915
Total Revenue per Audited Statements
$165,915
Total Revenue per Form 990
$165,915
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$81,073
Other Expenses$68,167
Total Fundraising Expense$13,685
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$28,802$36,004$7,201$72,007
Fees for Services Accounting$9,140$3,000-$12,140
Interest$8,477$2,295-$10,772
Payments to Affiliates$6,756$125-$6,881
Payroll Taxes$2,292$2,865$573$5,730
Office Expenses$3,474$1,312$2$4,788
Information Technology$3,848$393-$4,241
Fees for Services Legal$4,150--$4,150
Other Employee Benefits$1,334$1,668$334$3,336
Travel$2,507$127-$2,634
Insurance$435$1,663-$2,098
Occupancy-$716-$716
Other Expenses$600$678$5,575$600
Advertising$389$50-$439
Conferences and Meetings-$284-$284
Fees for Services Other$190--$190
Fees for Services Management-$153-$153
Total Functional Expenses$83,254$52,301$13,685$149,240

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$149,240
Total Expenses per Audited Statements$149,240
Total Expenses per Form 990$149,240
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,682
Fundraising Direct Expenses$2,316
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Farm to Table D$15,682$15,682$2,316$13,366
Total Events$15,682$15,682$2,316$13,366
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$110
Due to Cannery Manager$20
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 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
Ross Bergey
Title
Treasurer
Phone
4102084440
Signed
2018-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Bowland
Formed
1995
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
11
Employees
1
Volunteers
40

Preparer

Firm
Wigglesworthlaytonmoyers&chancepc
Address
506 S DIVISION ST, SALISBURY, MD 21801
Preparer
Matthew P Chance
Phone
4107421121
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Change in fund balance due to inconsistent and incorrect accounting treatments in previous year discovered during the initial financial statement audit

Raw XML AppendixShowing 400 of 419 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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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/ExplanationTxt1FINANCIAL AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REASONABLE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGE IN FUND BALANCE DUE TO INCONSISTENT AND INCORRECT ACCOUNTING TREATMENTS IN PREVIOUS YEAR DISCOVERED DURING THE INITIAL FINANCIAL STATEMENT AUDIT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
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IRS990/USAddress/AddressLine1Txt0PO BOX 1327
IRS990/USAddress/CityNm0BERLIN
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021811
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IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.HABITATWORCESTER.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROSS BERGEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04102084440
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HABITAT FOR HUMANITY OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0WORCESTER COUNTY INC
ReturnHeader/Filer/BusinessNameControlTxt0HABI
ReturnHeader/Filer/EIN0521925502
ReturnHeader/Filer/PhoneNum04102084440
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1327
ReturnHeader/Filer/USAddress/CityNm0BERLIN
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B602D594AFD2B0B327E07A06F36CA6A7E42546D0

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