Civic Intelligence

Habitat for Humanity Northern Utah

EIN 94-2853987 • 501(c)3 • Brigham City, UT

Profile

Seeking to put god's love into action, habitat for humanity brings people together to build homes,communities and hope.

PO Box 456Brigham City, UT 84302

habitatforhumanitynu.org

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.15x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.31x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

92nd percentile

62%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$50,762

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

94th percentile

88%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

414%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,344,666

Up $1,100,268 (+88%) from 2023

Liabilities

Up

$347,377

Up $314,158 (+946%) from 2023

Net Assets

Up

$1,997,289

Up $786,110 (+65%) from 2023

Revenue

Up

$1,115,351

Up $898,220 (+414%) from 2023

Expenses

Up

$421,966

Up $266,492 (+171%) from 2023

Net Income

Up

$693,385

Up $631,728 (+1025%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $794,144Liabilities 2012: $17,552Net Assets 2012: $776,5922012Assets 2013: $865,589Liabilities 2013: $13,680Net Assets 2013: $851,9092013Assets 2014: $851,221Liabilities 2014: $12,270Net Assets 2014: $838,9512014Assets 2015: $797,298Liabilities 2015: $13,948Net Assets 2015: $783,3502015Assets 2016: $759,417Liabilities 2016: $14,099Net Assets 2016: $745,3182016Assets 2017: $872,938Liabilities 2017: $14,597Net Assets 2017: $858,3412017Assets 2018: $789,769Liabilities 2018: $14,751Net Assets 2018: $775,0182018Assets 2019: $918,966Liabilities 2019: $29,406Net Assets 2019: $889,5602019Assets 2020: $1,013,355Liabilities 2020: $16,041Net Assets 2020: $997,3142020Assets 2021: $1,166,370Liabilities 2021: $29,498Net Assets 2021: $1,136,8722021Assets 2022: $1,183,357Liabilities 2022: $33,835Net Assets 2022: $1,149,5222022Assets 2023: $1,244,398Liabilities 2023: $33,219Net Assets 2023: $1,211,1792023Assets 2024: $2,344,666Liabilities 2024: $347,377Net Assets 2024: $1,997,2892024

Highlighted filing

2024

Assets$2,344,666
Liabilities$347,377
Net Assets$1,997,289

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $76,881Expenses 2012: $43,254Net Income 2012: $33,6272012Revenue 2013: $298,098Expenses 2013: $222,781Net Income 2013: $75,3172013Revenue 2014: $345,548Expenses 2014: $358,506Net Income 2014: -$12,9582014Revenue 2015: $280,480Expenses 2015: $336,081Net Income 2015: -$55,6012015Revenue 2016: $367,800Expenses 2016: $405,832Net Income 2016: -$38,0322016Revenue 2017: $304,900Expenses 2017: $191,877Net Income 2017: $113,0232017Revenue 2018: $209,580Expenses 2018: $292,903Net Income 2018: -$83,3232018Revenue 2019: $194,955Expenses 2019: $80,413Net Income 2019: $114,5422019Revenue 2020: $469,509Expenses 2020: $361,754Net Income 2020: $107,7552020Revenue 2021: $414,881Expenses 2021: $275,323Net Income 2021: $139,5582021Revenue 2022: $551,762Expenses 2022: $539,112Net Income 2022: $12,6502022Revenue 2023: $217,131Expenses 2023: $155,474Net Income 2023: $61,6572023Revenue 2024: $1,115,351Expenses 2024: $421,966Net Income 2024: $693,3852024

Highlighted filing

2024

Revenue$1,115,351
Expenses$421,966
Net Income$693,385

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$2,035,825
Mission and Program Overview

Mission

Hfhnu seeks to eliminate substandard housing by providing self-help homeownership oppotunities to low-income families. We build or renovate decent, affordable homes and offer no-profit, zero interest mortgages, with affordable monthly payments. A true "hand up", not just a "handout"

Seeking to put god's love into action, habitat for humanity brings people together to build homes,communities and hope.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$915,341$1,353,967▲ $438,626
Savings and Temporary Cash Investments$281,911$318,224▲ $36,313
Inventories for Sale or Use-$252,143-
Cash and Non-Interest-Bearing Accounts$44,089$97,400▲ $53,311
Prepaid Expenses and Deferred Charges-$14,104-
Accounts Receivable$1,457$3,699▲ $2,242
Land, Buildings, and Equipment, Net-$2,127-
Total Assets$1,244,398$2,344,666▲ $1,100,268
Other Assets Total$1,600$303,002▲ $301,402
Liabilities
Other Liabilities$13,545$303,002▲ $289,457
Accounts Payable and Accrued Expenses$19,674$29,867▲ $10,193
Escrow Account Liability-$14,508-
Total Liabilities$33,219$347,377▲ $314,158
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,211,179$1,937,194▲ $726,015
Net Assets With Donor Restrictions-$60,095-
Total Net Assets Fund Balance$1,211,179$1,997,289▲ $786,110
Total Liabilities and Net Assets / Fund Balance$1,244,398$2,344,666▲ $1,100,268

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,127$73$2,200
Other Assets Org$303,002--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susie WittExecutive DiFT$50,762$50,762

Board Members and Trustees

NameTitle
Randy ChristensenPresident
Jeff HoedtBoard Member
Jim HuffordBoard Member
Julie CampbellBoard Member
Malone MolgardBoard Member
Rob LindseyBoard Member
Brian PalmerSecretary
Barry VincentTreasurer
Drew AndersonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,328,694
Program Service Revenue
$62,606
Investment Income
$5,941
Other Revenue
$-281,890
All Other Contributions
$1,322,094
Change in Net Assets
$693,385

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 AmountValuation Method
Other Non Cash Contri Table4,500$507,442Estimated Fair Market Value (FMV)
Other Non Cash Contri Table1$498,062Estimated Fair Market Value (FMV)
Other Non Cash Contri Table1$2,200Estimated Fair Market Value (FMV)
Total Noncash Contributions4,502$1,007,704-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,115,351
Revenue Not Reported on Form 990
$952,198
Total Revenue per Audited Statements
$2,067,549
Total Revenue per Form 990
$1,115,351
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$216,907
Other Expenses$204,579
Total Fundraising Expense$12,314
Professional Fundraising Fees$480
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$116,249$18,456$5,047$139,752
Occupancy$97,735$2,476$619$100,830
Current Officers, Directors, Trustees, and Key Employees$14,720$44,897$1,743$61,360
Fees for Services Accounting-$28,595-$28,595
Insurance$6,097$10,473-$16,570
Payroll Taxes$10,686$4,678$431$15,795
Travel$11,955$376$26$12,357
Payments to Affiliates$11,578--$11,578
Office Expenses$2,778$3,624$107$6,509
Information Technology$1,573$1,136$3,600$6,309
All Other Expenses$1,944$635-$2,579
Conferences and Meetings$2,024--$2,024
Other Expenses$1,213$1,050$-363$1,900
Advertising$567-$405$972
Fees for Services Professional Fundraising--$480$480
Fees for Services Other-$320-$320
Depreciation Depletion$73--$73
Total Functional Expenses$292,052$117,600$12,314$421,966

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,374,164
Expenses Not Reported on Form 990$952,198
Expenses per Audited Statements$421,966
Total Expenses per Form 990$421,966
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$60,037
Fundraising Direct Expenses$21,872
Professional Fundraising Fees$480

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$55,565$53,965$10,469$43,496
Garage Sale$6,072$6,072-$6,072
Total Events$61,637$60,037$21,872$38,165
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$303,002
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

The organizations governing documents, conflict of interest policy, and financial statements are available upon request to the organizations office. In addition, the organizations 990s for the past several years are available through guidestar.org and the organizations articles of incorporation are available through the utah department of commerce division of corporations and commercial code.

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

The organization provides a copy of its conflict of interest policy to all officer and directors during onboarding. In addition, a copy is provided annually. All officers and directors are required to review the policy and sign a disclosure statement, which acknowledges an understanding of the policy and discloses any potential conflicts of interest they are aware of. All potential conflicts of interest are reviewed by the executive committee to determine the appropriate action to be taken to eliminate or mitigate risks posed by the conflict. The organization requires that officers and directors with a conflict of interest be recused from the deliberation and voting related to a transaction or action in which they may have conflict.

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

At the time or hire and on an annual basis following, a committee of the board of directors establishes the executive director's compensation. The organization requires that no member of the committee have a conflict of interest related to the compensation arrangement. The committee uses salary surveys, publicly available 990s, and other information for similar positions and similar organizations within the region to establish a reasonable level of compensation. The committee contemporaneously documents its discussions and decisions in committee minutes. The organization's board members do not receive compensation from the organization.

Form 990, Page 6, Part VI, Line 19

The organizations governing documents, conflict of interest policy, and financial statements are available upon request to the organizations office. In addition, the organizations 990s for the past several years are available through guidestar.org and the organizations articles of incorporation are available through the utah department of commerce division of corporations and commercial code.

Filing and Contact Details

Filer

Filer Name
Habitat for Humanity Northern Utah
EIN
94-2853987
Phone
4357237133
Address
PO BOX 456, BRIGHAM CITY, UT 84302

Signing Officer

Name
Drew Anderson
Title
Vice President
Phone
4357237133
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Christensen
Formed
1981
Legal Domicile
Ut
Voting Board Members
9
Independent Board Members
9
Employees
6
Volunteers
855

Preparer

Firm
Bountiful Peak Advisors
Address
1564 SOUTH 500 WEST SUITE 201, BOUNTIFUL, UT 84010-7400
Preparer
Shalaun T Howell CPA
Phone
8012943155
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 2

The organization acquired the assets and operations of a restore, which was previously owned and managed by habitat for humanity of weber & davis counties. See statement of program accomplishments for a description of restore operations.

Form 990, Page 2, Part III, Line 4D

Other programs we also provide the coaching, education, and support needed to help homeowners succeed.

Form 990, Part XI, Line 9

Cost of homes sold 640,033 cost of restore sales 258,569 special event direct expenses 21,872 cost of homes sold -640,033 cost of restore sales -258,569 special event direct expenses -21,872 in prior years, the organization's mortgage discount had been amortized on a straight-line basis. That treatment is not consistent with gaap. The organization changed to accounting for its mortgage discount using the effective interest rate method, which is compliant with gaap.

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

The organization holds and services mortgages related to homes built and sold through its affordable housing program. As part of servicing those mortgages, the organization holds in escrow amounts calculated to cover the homeowner's property tax and insurance costs for the year. These amounts are segregated in the accounting records to be used to cover these expenses on behalf of the homeowner when they come due.

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code and therefore has made no provision for federal income taxes in the accompanying financial statements. In addition, the organization has been determined by the internal revenue service not to be a private foundation within the meaning of section 509(a) of the internal revenue code. There was no unrelated business income for the year ended june 30, 2024. The organizations forms 990, return of organization exempt from income tax, for the years ended june 30, 2024, 2023, 2022, and 2021, are subject to examination by the irs, generally for three years after they were filed. Generally accepted accounting principles require tax effects from an uncertain tax position to be recognized in the financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. If an uncertain tax position meets the more-likely-than-not threshold, the largest amount of tax benefit that is greater than 50% likely to be recognized upon ultimate settlement with the taxing authority is recorded. The organizations primary tax positions relate to its status as a not-for-profit entity exempt from income taxes and classification of activities related to its exempt purpose. Management has evaluated the tax positions reflected in the organizations tax filings and does not believe that any material uncertain tax positions exist.

Schedule D, Page 4, Part XI, Line 2D

Cost of homes sold 640,033 cost of restore sales 258,569 special event direct expenses 21,872

Schedule D, Page 4, Part XII, Line 2D

Cost of homes sold 640,033 cost of restore sales 258,569 special event direct expenses 21,872

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IRS990/ProgSrvcAccomActy2Grp/Desc0REPAIRS HABITAT FOR HUMANITY BELIEVES THAT EVERYONE DESERVES A DECENT PLACE TO LIVE. HELPING HOMEOWNERS WITH EXTERIOR PRESERVATION, WEATHERIZATION, AND CRITICAL HOME REPAIRS IS PART OF THE SOLUTION. OUR REPAIR PROGRAM WORKS MUCH LIKE OUR HOMEOWNERSHIP PROGRAM. WHEN FEASIBLE, HOMEOWNERS WORK ALONGSIDE VOLUNTEERS AND PROFESSIONALS TO COMPLETE THE REPAIR, THEN PAY A NO-INTEREST LOAN WITH AFFORDABLE PAYMENTS BASED ON HOUSEHOLD INCOME.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt011893
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IRS990/ProgSrvcAccomActy3Grp/Desc0RESTORE THE HABITAT FOR HUMANITY NORTHERN UTAH RESTORE IS INTEGRAL TO FULFILLING OUR MISSION OF BUILDING HOMES, COMMUNITIES, AND HOPE BY PROVIDING FINANCIAL SUPPORT FOR OUR WORK, CREATING EMPLOYMENT AND VOLUNTEER OPPORTUNITIES, KEEPING REUSABLE ITEMS OUT OF LANDFILLS, AND PROVIDING AFFORDABLE GOODS TO THE COMMUNITY. WHEN COMMUNITY MEMBERS DONATE TO OR SHOP AT OUR RESTORE, THEY ARE HELPING US CREATE STRENGTH AND SELF-RELIANCE THROUGH SHELTER.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0213588
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS WE ALSO PROVIDE THE COACHING, EDUCATION, AND SUPPORT NEEDED TO HELP HOMEOWNERS SUCCEED.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER 20,872
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HOLDS AND SERVICES MORTGAGES RELATED TO HOMES BUILT AND SOLD THROUGH ITS AFFORDABLE HOUSING PROGRAM. AS PART OF SERVICING THOSE MORTGAGES, THE ORGANIZATION HOLDS IN ESCROW AMOUNTS CALCULATED TO COVER THE HOMEOWNER'S PROPERTY TAX AND INSURANCE COSTS FOR THE YEAR. THESE AMOUNTS ARE SEGREGATED IN THE ACCOUNTING RECORDS TO BE USED TO COVER THESE EXPENSES ON BEHALF OF THE HOMEOWNER WHEN THEY COME DUE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND THEREFORE HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2024. THE ORGANIZATIONS FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDED JUNE 30, 2024, 2023, 2022, AND 2021, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. IF AN UNCERTAIN TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT THRESHOLD, THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY TO BE RECOGNIZED UPON ULTIMATE SETTLEMENT WITH THE TAXING AUTHORITY IS RECORDED. THE ORGANIZATIONS PRIMARY TAX POSITIONS RELATE TO ITS STATUS AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES AND CLASSIFICATION OF ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. MANAGEMENT HAS EVALUATED THE TAX POSITIONS REFLECTED IN THE ORGANIZATIONS TAX FILINGS AND DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF HOMES SOLD 640,033 COST OF RESTORE SALES 258,569 SPECIAL EVENT DIRECT EXPENSES 21,872
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3COST OF HOMES SOLD 640,033 COST OF RESTORE SALES 258,569 SPECIAL EVENT DIRECT EXPENSES 21,872
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02067549
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