Civic Intelligence

Habitat for Humanity of the Eastern

EIN 55-0720016 • 501(c)3 • Martinsburg, WV

Profile

To create decent, safe, and affordable housing for those in need.

630 West Race StreetMartinsburg, WV 25401

www.habitatep.org

Siviq Scores

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

Liabilities / Assets

86th percentile

0.48x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

96th percentile

2.43x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

5th percentile

-85%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

19th percentile

-12%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

88th percentile

76%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$963,408

Down $129,947 (-12%) from 2024

Liabilities

Up

$465,292

Up $33,803 (+7.8%) from 2024

Net Assets

Down

$498,116

Down $163,750 (-25%) from 2024

Revenue

Up

$191,781

Up $82,809 (+76%) from 2024

Expenses

Up

$355,531

Up $184,151 (+107%) from 2024

Net Income

Down

-$163,750

Down $101,342 (-162%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,308,586Liabilities 2011: $520,545Net Assets 2011: $788,0412011Assets 2012: $1,297,068Liabilities 2012: $496,098Net Assets 2012: $800,9702012Assets 2013: $1,322,396Liabilities 2013: $310,289Net Assets 2013: $1,012,1072013Assets 2014: $1,343,043Liabilities 2014: $249,010Net Assets 2014: $1,094,0332014Assets 2015: $1,326,463Liabilities 2015: $251,363Net Assets 2015: $1,075,1002015Assets 2016: $1,496,517Liabilities 2016: $237,175Net Assets 2016: $1,259,3422016Assets 2017: $1,380,071Liabilities 2017: $163,916Net Assets 2017: $1,216,1552017Assets 2018: $1,268,938Liabilities 2018: $59,634Net Assets 2018: $1,209,3042018Assets 2019: $1,165,030Liabilities 2019: $45,968Net Assets 2019: $1,119,0622019Assets 2020: $1,042,613Liabilities 2020: $37,774Net Assets 2020: $1,004,8392020Assets 2021: $1,044,856Liabilities 2021: $24,434Net Assets 2021: $1,020,4222021Assets 2022: $1,094,569Liabilities 2022: $40,851Net Assets 2022: $1,053,7182022Assets 2023: $763,019Liabilities 2023: $38,745Net Assets 2023: $724,2742023Assets 2024: $1,093,355Liabilities 2024: $431,489Net Assets 2024: $661,8662024Assets 2025: $963,408Liabilities 2025: $465,292Net Assets 2025: $498,1162025

Highlighted filing

2025

Assets$963,408
Liabilities$465,292
Net Assets$498,116

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $285,908Expenses 2011: $258,345Net Income 2011: $27,5632011Expenses 2012: $365,0082012Revenue 2013: $685,395Expenses 2013: $474,258Net Income 2013: $211,1372013Revenue 2014: $236,362Expenses 2014: $141,788Net Income 2014: $94,5742014Revenue 2015: $238,251Expenses 2015: $181,069Net Income 2015: $57,1822015Revenue 2016: $454,045Expenses 2016: $277,849Net Income 2016: $176,1962016Revenue 2017: $581,472Expenses 2017: $624,659Net Income 2017: -$43,1872017Revenue 2018: $249,847Expenses 2018: $288,077Net Income 2018: -$38,2302018Revenue 2019: $41,864Expenses 2019: $132,106Net Income 2019: -$90,2422019Revenue 2020: $141,425Expenses 2020: $255,648Net Income 2020: -$114,2232020Revenue 2021: $128,733Expenses 2021: $113,150Net Income 2021: $15,5832021Revenue 2022: $151,741Expenses 2022: $123,445Net Income 2022: $28,2962022Revenue 2023: $290,100Expenses 2023: $619,544Net Income 2023: -$329,4442023Revenue 2024: $108,972Expenses 2024: $171,380Net Income 2024: -$62,4082024Revenue 2025: $191,781Expenses 2025: $355,531Net Income 2025: -$163,7502025

Highlighted filing

2025

Revenue$191,781
Expenses$355,531
Net Income-$163,750

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.96$0.47$0.50$0.19$0.36$0.16
2024Detailed filing. Detailed filing data is available for this year.$1.09$0.43$0.66$0.11$0.17$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.76$0.04$0.72$0.29$0.62$0.33
2022Detailed filing. Detailed filing data is available for this year.$1.09$0.04$1.05$0.15$0.12$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.02$1.02$0.13$0.11$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.04$0.04$1.00$0.14$0.26$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.17$0.05$1.12$0.04$0.13$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.27$0.06$1.21$0.25$0.29$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.38$0.16$1.22$0.58$0.62$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.50$0.24$1.26$0.45$0.28$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.33$0.25$1.08$0.24$0.18$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.34$0.25$1.09$0.24$0.14$0.09
2013Summary only. Only limited summary data is available for this year.$1.32$0.31$1.01$0.69$0.47$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.50$0.80$0.37
2011Summary only. Only limited summary data is available for this year.$1.31$0.52$0.79$0.29$0.26$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 3, 2025
Return Version
2024v5.0
Gross Receipts
$197,146
Mission and Program Overview

Mission

To create decent, safe, and affordable housing for those in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$340,131$340,131→ $0
Investments in Publicly Traded Securities$266,324$264,199▼ $2,125
Other Notes and Loans Receivable, Net$204,985$169,506▼ $35,479
Land, Buildings, and Equipment, Net$136,076$124,551▼ $11,525
Cash and Non-Interest-Bearing Accounts$144,369$11,453▼ $132,916
Prepaid Expenses and Deferred Charges$1,470$1,470→ $0
Total Assets$1,093,355$963,408▼ $129,947
Other Assets Total-$52,098-
Liabilities
Other Liabilities$266,324$266,262▼ $62
Mortgage Notes Payable Secured by Investment Property$156,119$171,593▲ $15,474
Accounts Payable and Accrued Expenses$9,046$27,437▲ $18,391
Total Liabilities$431,489$465,292▲ $33,803
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$629,849$488,116▼ $141,733
Net Assets With Donor Restrictions$32,017$10,000▼ $22,017
Total Net Assets Fund Balance$661,866$498,116▼ $163,750
Total Liabilities and Net Assets / Fund Balance$1,093,355$963,408▼ $129,947

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$115,551$106,727$222,278
Land$9,000-$9,000
Other Assets Org$52,098--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Iver OlsenPresident
Kevin KnowlesDirector
Laura ChandlerDirector
Mark AswallDirector
Monique BootsDirector
Patricia ColwellDirector
Tucker RyanDirector
Audrey MorrisSecretary
Anthony PirroneTreasurer
Richard IrvinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$47,397
Program Service Revenue
$114,973
Investment Income
$0
Other Revenue
$29,411
All Other Contributions
$32,864
Change in Net Assets
$-163,750

Audited Revenue Reconciliation

Revenue per Audited Statements
$191,781
Total Revenue per Audited Statements
$191,781
Total Revenue per Form 990
$191,781
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$216,589
Salaries, Compensation, and Employee Benefits$138,942
Total Fundraising Expense$1,767
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$120,771$6,236$1,559$128,566
Depreciation Depletion$19,586$1,032-$20,618
Interest$18,818--$18,818
All Other Expenses$14,117$536-$14,653
Payroll Taxes$8,871$1,297$208$10,376
Fees for Services Accounting$32$8,196-$8,228
Insurance$7,432$647-$8,079
Office Expenses$6,661$1,191-$7,852
Other Expenses$6,134$1,475-$6,134
Conferences and Meetings$605$605-$1,210
Advertising$305$278-$583
Total Functional Expenses$330,378$23,386$1,767$355,531

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$355,531
Total Expenses per Audited Statements$355,531
Total Expenses per Form 990$355,531
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,755
Fundraising Direct Expenses$5,365
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$26,521$26,521$4,838$21,683
Cars for Homes$5,826$5,826$527$5,299
Total Events$32,347$32,347$5,365$26,982
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 Liability$266,262
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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

Independent preparer provides a draft of the 990 to the executive director for approval and then a copy is provided to all board members.

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

Compensation is determined by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public at the organization's office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Habitat for Humanity of the Eastern
EIN
55-0720016
Phone
3042633154
Address
630 WEST RACE STREET, MARTINSBURG, WV 25401

Signing Officer

Name
Robin Kees
Title
Executive Director
Phone
3042633154
Signed
2025-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Iver Olsen
Formed
1993
Legal Domicile
Wv
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
115

Preparer

Firm
Decker & Company Pllc
Address
64 WARM SPRINGS AVE, MARTINSBURG, WV 25404
Preparer
David W Decker CPA
Phone
3042630200
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 9,093

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 9,093

Raw XML AppendixShowing 400 of 445 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/ExplanationTxt0INDEPENDENT PREPARER PROVIDES A DRAFT OF THE 990 TO THE EXECUTIVE DIRECTOR FOR APPROVAL AND THEN A COPY IS PROVIDED TO ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 9,093
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