Civic Intelligence

Habitat for Humanity of Worcester County Inc

990 • Fiscal year 2023 • EIN 52-1925502

Jan 01, 2023 to Dec 31, 2023 • Filed on May 29, 2024

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

81st percentile

0.32x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.64x

Higher debt load relative to revenue than 88% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

19th percentile

-15%

Higher net margin than 19% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

84th percentile

$89,209

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 30.2% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

12th percentile

-18%

Faster asset growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

44th percentile

4.1%

Faster revenue growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$602,897

Down $130,891 (-18%) from 2022

Net Assets

Down

$412,530

Down $45,300 (-9.9%) from 2022

Liabilities

Down

$190,367

Down $85,591 (-31%) from 2022

Revenue

Up

$295,563

Up $11,757 (+4.1%) from 2022

Expenses

Up

$340,863

Up $39,090 (+13%) from 2022

Net Income

Down

-$45,300

Down $27,333 (-152%) from 2022

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

2023

Assets$602,897
Liabilities$190,367
Net Assets$412,530

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

2023

Revenue$295,563
Expenses$340,863
Net Income-$45,300
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 29, 2024
Return Version
2023v5.0
Gross Receipts
$318,382
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$292,592$272,881▼ $19,711
Cash and Non-Interest-Bearing Accounts$268,778$225,071▼ $43,707
Land, Buildings, and Equipment, Net$60,840$60,033▼ $807
Intangible Assets$89,000$13,000▼ $76,000
Accounts Receivable$4,685$6,550▲ $1,865
Prepaid Expenses and Deferred Charges$2,425$3,886▲ $1,461
Total Assets$733,788$602,897▼ $130,891
Other Assets Total$15,468$21,476▲ $6,008
Liabilities
Mortgage Notes Payable Secured by Investment Property$176,953$165,878▼ $11,075
Other Liabilities$89,829$16,043▼ $73,786
Accounts Payable and Accrued Expenses$9,176$8,446▼ $730
Total Liabilities$275,958$190,367▼ $85,591
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$457,830$412,530▼ $45,300
Total Net Assets Fund Balance$457,830$412,530▼ $45,300
Total Liabilities and Net Assets / Fund Balance$733,788$602,897▼ $130,891

Asset Categories

AssetBook ValueDepreciationBasis
Land$60,033-$60,033
Leasehold Improvements-$18,274$18,274
Equipment-$8,072$8,072
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea BowlandExecutive DiFT$82,523$6,686$89,209

Board Members and Trustees

NameTitle
Jon BarkerPresident
Clint BickfordBoard Member
Joey PinoBoard Member
Matthew RecordBoard Member
Katie HuttenbergerSecretary
Jessica McinerneyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$34,743
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$260,820
All Other Contributions
$34,743
Change in Net Assets
$-45,300

Audited Revenue Reconciliation

Revenue per Audited Statements
$295,563
Total Revenue per Audited Statements
$295,563
Total Revenue per Form 990
$295,563
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$245,087
Salaries, Compensation, and Employee Benefits$95,776
Total Fundraising Expense$24,606
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$49,513$16,505$16,505$82,523
Depreciation Depletion$57,807$19,000-$76,807
Insurance$8,984$2,562-$11,546
Fees for Services Accounting$3,038$8,409-$11,447
All Other Expenses$7,834$1,070$23$8,927
Office Expenses$6,583$2,114$116$8,813
Occupancy$7,113$1,206-$8,319
Other Employee Benefits$4,012$1,337$1,337$6,686
Payroll Taxes$4,001$1,283$1,283$6,567
Payments to Affiliates-$6,275-$6,275
Other Expenses$3,820$1,329$4,125$3,820
Interest$3,326-$250$3,576
Information Technology$1,140$2,009$298$3,447
Advertising$2,105$517$669$3,291
Fees for Services Legal-$2,401-$2,401
Conferences and Meetings$247--$247
Total Functional Expenses$247,671$68,586$24,606$340,863

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$340,863
Total Expenses per Audited Statements$340,863
Total Expenses per Form 990$340,863
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,990
Fundraising Direct Expenses$6,769
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$19,990$19,990$6,769$13,221
Total Events$19,990$19,990$6,769$13,221
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$13,000
Other Liabilities$3,043
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
2024-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Bowland
Formed
1995
Legal Domicile
Md
Voting Board Members
6
Independent Board Members
6
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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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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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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0183628
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IRS990/PYContributionsGrantsAmt051163
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IRS990/PYTotalExpensesAmt0301773
IRS990/PYTotalRevenueAmt0283806
IRS990/ReconcilationRevenueExpnssAmt0-45300
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt034743
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt051163
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt071827
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt084614
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0130925
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0373272
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt058
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt058
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01277367
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96620
IRS990ScheduleA/PublicSupportPY170Pct00.99780
IRS990ScheduleA/PublicSupportTotal170Amt0373272
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt051163
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt084614
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0130925
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0373272
IRS990ScheduleA/TotalSupportAmt0386332
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt012221
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0781
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt013002
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08072
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08072
IRS990ScheduleD/ExpensesSubtotalAmt0340863
IRS990ScheduleD/LandGrp/BookValueAmt060033
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060033
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt018274
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13043
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER LIABILITIES
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt060033
IRS990ScheduleD/TotalExpensesPerForm990Amt0340863
IRS990ScheduleD/TotalLiabilityAmt016043
IRS990ScheduleD/TotalRevenuePerForm990Amt0295563
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0295563
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0340863
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06769
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt019990
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019990
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt019990
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013221
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06769
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06769
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0602897
IRS990/TotalAssetsGrp/BOYAmt0733788
IRS990/TotalAssetsGrp/EOYAmt0602897
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt034743
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt024606
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt068586
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0247671
IRS990/TotalFunctionalExpensesGrp/TotalAmt0340863
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0275958
IRS990/TotalLiabilitiesEOYAmt0190367
IRS990/TotalLiabilitiesGrp/BOYAmt0275958
IRS990/TotalLiabilitiesGrp/EOYAmt0190367
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0457830
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0412530
IRS990/TotalOtherCompensationAmt06686
IRS990/TotalProgramServiceExpensesAmt0247671
IRS990/TotalReportableCompFromOrgAmt082523
IRS990/TotalRevenueGrp/ExclusionAmt013221
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0247599
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0295563
IRS990/TotalVolunteersCnt060
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0602897
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1327
IRS990/USAddress/CityNm0BERLIN
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021811
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.HABITATWORCESTER.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREA BOWLAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04102084440
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-29
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
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD

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