2024-09-26T12:12:25-04:00 2023-12-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2023-01-01 311196894 HABITAT FOR HUMANITY OF ST JOSEPH COUNTY INC HABI 5742886967 402 EAST SOUTH STREET SOUTH BEND IN 46601 JAMES WILLIAMS PRESIDENT & CEO 5742886967 2024-08-29 true true RICHARD J CULLAR CPA P00967641 5742339366 2024-09-26 2023 2024-08-08 14:25:15Z JAMES WILLIAMS 402 E SOUTH STREET SOUTH BEND IN 46601 9830483 false X HFHSJC.ORG X 1987 IN HABITAT BRINGS PEOPLE TOGETHER TO BUILD HOMES, COMMUNITY AND HOPE. WE BUILD STRENGTH, STABILITY, AND SELF-RELIANCE THROUGH SHELTER. OUR VISION IS A WORLD WHERE EVERYONE HAS A DECENT PLACE TO LIVE. 17 17 65 905 60324 3025522 2292157 2245421 2355650 1525316 1617693 230862 86107 7027121 6351607 1000 0 1605633 1766184 0 252089 2970038 3510862 4575671 5278046 2451450 1073561 11186521 12452171 1928131 2003924 9258390 10448247 X SEEKING TO PUT GOD'S LOVE INTO ACTION, HABITAT FOR HUMANITY BRINGS PEOPLE TOGETHER TO BUILD HOMES, COMMUNITIES AND HOPE TO REALIZE OUR VISION OF A WORLD WHERE EVEYONE HAS A DECENT PLACE TO LIVE. HABITAT FOR HUMANITY OF ST. JOSEPH COUNTY ADHERES TO A STRICT NON-PROSELYTIZING POLICY AND WILL NOT HAVE AN OFFER OF ASSISTANCE ON THE EXPRESSED OR IMPLIED CONDITION THAT PEOPLE ADHERE TO OR CONVERT TO A PARTICULAR FAITH OR LISTEN AND RESPOND TO MESSAGING DESIGNED TO INDUCE CONVERSION TO A PARTICULAR FAITH. false false 2553512 1000 1530807 HOME OWNERSHIP, AGING IN PLACE, AND VETERANS PROGRAMS - FAMILIES IN NEED OF A DECENT PLACE TO LIVE IN SAFE AND AFFORDABLE HOMES IN PARTNERSHIP WITH US. HABITAT HOUSES ARE MODESTLY SIZED. THEY ARE LARGE ENOUGH FOR THE HOMEOWNERS FAMILY'S NEEDS, BUT SMALL ENOUGH TO KEEP CONSTRUCTION AND MAINTENANCE COSTS AFFORDABLE. BY USING THE LABOR OF VOLUNTEERS AND PROSPECTIVE HOMEOWNERS, EMPLOYING EFFICIENT BUILDING METHODS, KEEPING HOUSE SIZE MODEST, AND USING DONATED CONSTRUCTION AND MATERIALS AND APPLIANCES, HABITAT MAKES ITS HOUSES AFFORDABLE FOR LOW-INCOME FAMILIES TO PURCHASE. AFFORDABLE HOMEOWNERSHIP HELPS CREATE THE CONDITIONS THAT FREE FAMILIES FROM INSTABILITY, STRESS AND FEAR AND ENCOURAGE SELF- RELIANCE AND CONFIDENCE. STUDIES SHOW THAT STRONG AND STABLE HOUSEHOLDS ARE FOUNDATIONAL TO CHILD DEVELOPMENT AND GROWTH. WHEN A HOME FOSTERS - INSTEAD OF HINDERS - HEALTH AND SAFETY, FAMILIES CAN FLOURISH. OWNING AN AFFORDABLE HOME ALSO ALLOWS HOMEOWNERS TO LIFT UP THEIR ENTIRE FAMILY BY SAVING FOR THEIR FUTURES AND INVESTING IN EDUCATIONAL OPPORTUNITIES, BOLSTERING JOB OPPORTUNITIES AND LONG-TERM CAREER GROWTH. DURING FISCAL YEAR 2023, HABITAT FOR HUMANITY OF ST. JOSEPH COUNTY WORKED ON 24 DIFFERENT CONSTRUCTION PROJECTS: WE COMPLETED AND CLOSED ON 6 HABITAT HOUSES; WE COMPLETED AND CLOSED ON 3 FUNDRAISER HOUSES; WE STARTED ON 4 ADDITIONAL HABITAT HOUSES AND CARRIED THEM OVER TO 2024; WE STARTED ON 3 ADDITIONAL FUNDRAISER HOUSES AND CARRIED THEM OVER TO 2024;. IN ADDITION, WE TITHED 21,000 TO SERVE INTERNATIONAL FAMILIES. 464 INDIVIDUALS WERE PROVIDED VOLUNTEER OPPORTUNITIES, RESULTING IN 31,224 VOLUNTEER HOURS. 2017735 824843 THE ORGANIZATION OPERATED TWO "RESTORES", NONPROFIT HOME IMPROVEMENT STORES AND DONATIONS CENTERS THAT SELL NEW AND GENTLY USED FURNITURE, HOME ACCESSORIES, BUILDING MATERIALS, AND APPLIANCES TO THE PUBLIC AT A FRACTION OF THE RETAIL PRICE. THE RESTORES OPERATED TWO BOX TRUCKS THAT PROVIDED LARGE DONATION PICKUP SERVICES IN ST. JOSEPH COUNTY, FREE OF CHARGE, TO ASSIST OUR COMMUNITY IN THEIR EFFORTS TO DECREASE LANDFILL WASTE BY MAKING DONATING AND RECYCLING MORE EASILY ACCESSIBLE. ALL PROCEEDS ARE USED TO FURTHER THE ORGANIZATION'S MISSION. 117 INDIVIDUALS WERE PROVIDED VOLUNTEER OPPORTUNITIES, RESULTING IN 19,248 VOLUNTEER HOURS. THIS INCLUDES COMMUNITY SERVICE WORKERS. 4571247 true true false false false false false false false true true false true false true true true true false false false false false false true false false false false true false false false false false false false false true false false false true false false false false true 37 0 65 true true true false false false false true true false false false false false false X 17 17 false false false false false false false true true false false false true true true true true true true false X TERRI BURKS 5742886967 402 E SOUTH STREET SOUTH BEND IN 46601 JAMES WILLIAMS PRESIDENT & 40.00 X 195837 0 5857 TERRI BURKS DIRECTOR OF 40.00 X 112500 0 7471 ROBERT DUNN PHD DIRECTOR 1.00 X 0 0 0 DAVID JARRETT DIRECTOR 1.00 X 0 0 0 LAURIE LADOW DIRECTOR 1.00 X 0 0 0 JULIANA NEWBILL CPRW DIRECTOR 1.00 X 0 0 0 JOHN BEDIENT DIRECTOR 1.00 X 0 0 0 MICHAEL SHOEMAKER DIRECTOR 1.00 X 0 0 0 MICHAEL J VOGEL DIRECTOR 1.00 X 0 0 0 BOBBI IMEL DIRECTOR 1.00 X 0 0 0 NICOLE GARCIA EDD DIRECTOR 1.00 X 0 0 0 TARYN MACFARLANE DIRECTOR 1.00 X 0 0 0 NICK BONTREGER DIRECTOR 1.00 X 0 0 0 ANDY KNAPICK DIRECTOR 1.00 X 0 0 0 SCOTT RANSBERGER CPA DIRECTOR 1.00 X 0 0 0 CHRISTOPHER DREYER CSC SECRETARY 2.00 X X 0 0 0 JENNIFER HOOVER TREASURER 2.00 X X 0 0 0 MISSY LITTLE VICE CHAIR 2.00 X X 0 0 0 MATTHEW CONN CHAIR 2.00 X X 0 0 0 308337 13328 2 false true false ASSCHER ROOFING COMPANY 1126 W WESTERN AVE SOUTH BEND IN 46601 CONSTRUCTION 190195 NIELSEN CONCRETE CONSTRUCTION 5 GRANDINETTI DR GHENT NY 12075 121800 2 54960 63569 2173628 893702 2292157 SALE OF HOMES 453310 1450290 1450290 RESTORE SALES 531390 824843 824843 AMORT. OF MORTGAGE DISCOUNTS 531390 67229 67229 NEW MARKETS TAX CREDITS INCOM 531390 9447 9447 OTHER 531390 3841 3841 2355650 179251 179251 24582 24582 24582 24582 1008262 3550000 1006395 2113425 1867 1436575 1438442 1438442 15178 54960 13977 1201 1201 405403 345079 60324 60324 6351607 2355650 60324 1643476 1000 1000 321665 238974 45921 36770 1256764 933684 179414 143666 7255 5390 1036 829 65160 48409 9302 7449 115340 85689 16466 13185 13721 13721 68500 68500 6415 6415 31654 30231 -1184 2607 30954 15925 556 14473 87707 37316 31174 19217 198501 185678 11541 1282 56430 53660 1613 1157 16575 10904 3775 1896 19244 14278 4966 21000 21000 84949 73577 11372 102579 88169 9645 4765 COST OF HOMES SOLD 1774750 1774750 RESTORE COST OF GOODS SOL 830805 830805 MORTGAGE EXPENSES 72866 72866 OTHER EXPENSES 47073 27346 19037 690 47139 21596 21440 4103 5278046 4571247 454710 252089 2659445 4278867 739621 1364903 112500 435417 847415 769492 2071838 1430662 16653 119222 2330354 1035370 3267551 1294984 239375 1366851 896027 886580 23325 13329 312771 491864 11186521 12452171 300881 303156 71577 53295 1502012 1621273 53661 26200 1928131 2003924 X 8278925 9183397 979465 1264850 9258390 10448247 11186521 12452171 X 1073561 98461 17835 X false true X true false X 3414681 2650143 2416540 3025522 2292157 13799043 3414681 2650143 2416540 3025522 2292157 13799043 1249019 12550024 31460 37185 30529 51786 203833 354793 14153836 10271048 0.88670 0.89150 X SUPPLEMENTAL INFORMATION ALTHOUGH THE ORGANIZATION'S ORIGINAL DETERMINATION LETTER STATED THAT IT WAS NOT A PRIVATE FOUNDATION UNDER INTERNAL REVENUE CODE SECTION 509(A) (2), THE ORGANIZATION ALSO QUALIFIES UNDER SECTION 509(A)(1) BECAUSE IT MEETS THE REQUIREMENTS OF SECTION 170(B)(1)(A)(VI). CONSEQUENTLY, THE ORGANIZATION HAS ELECTED TO FILE SCHEDULES A AND B UNDER THAT CLASSIFICATION, AS ALLOWED. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 470868 62341 12228 520981 533280 -50608 11804 470868 502179 42001 10900 533280 224407 250000 38018 10246 502179 194172 38756 8521 224407 0.47860 0.52140 true false 128643 128643 1702146 774117 928029 304132 249902 54230 195433 11351 184082 1294984 HFHI NMTC LEVERAGE LENDER 2018, LLC 886580 C 886580 OPERATING LEASE LIABILITIES 26200 26200 X 6820544 98461 376891 475352 6345192 6415 6415 6351607 5630687 359056 359056 5271631 6415 6415 5278046 SCHEDULE D, PAGE 2, PART V, LINE 4 EARNINGS FROM THE PORTION OF THE THE ENDOWMENT HELD BY THE COMMUNITY FOUNDATION OF ST. JOSEPH COUNTY, INC. OF 249,328 ARE USED TO SUPPORT THE ORGANIZATION'S MISSION OF PROVIDING AFFORDABLE HOUSING. EARNINGS FROM THE PORTION OF THE ENDOWMENT THAT IS DONOR RESTRICTED OF 271,653 ARE USED FOR THE UPKEEP OF THE FIELDS AT HIGHLAND PARK. SCHEDULE D, PAGE 3, PART X WE RECOGNIZE THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER DECEMBER 31, 2023 OR 2022, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO DECEMBER 31, 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF PURCHASED MERCHANDISE SOLD 345,079 COST OF REVENUE FOR SPECIAL EVENT 13,977 CHANGE IN VALUE OF BENEFICIAL INTEREST 17,835 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF PURCHASED MERCHANDISE SOLD 345,079 EXPENSES FOR SPECIAL EVENT REVENUE 13,977 CELEBRATION LUN 49955 41095 8860 4486 9030 WOMEN BUILD LUN 20183 13865 6318 461 1 70138 54960 15178 4486 9491 13977 1201 X X false false false false false false false true false JAMES WILLIAMS PRESIDENT & CEO 139612 50225 6000 5770 87 201694 SCHEDULE J, PAGE 1, PART I, LINE 7 A RETENTION BONUS OF 50,225 WAS GRANTED IN 2023. X BUILDING SUPPLI 95 68859 DONOR PRICING X CONSTRUCT. MATE 118900 824843 SUBSEQUENT SALES false true true SCHEDULE M, PAGE 1, PART I, LINE 32B THE ORGANIZATION USED HABITAT FOR HUMANITY INTERNATIONAL'S "CARS FOR HOMES" PROGRAM TO SOLICIT AND PROCESS DONATED VEHICLES. SCHEDULE M, PAGE 2, PART II PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE ESTIMATED NUMBER OF ITEMS RECEIVED. FORM 990 - ORGANIZATION'S MISSION SEEKING TO PUT GOD'S LOVE INTO ACTION, HABITAT FOR HUMANITY BRINGS PEOPLE TOGETHER TO BUILD HOMES, COMMUNITIES AND HOPE TO REALIZE OUR VISION OF A WORLD WHERE EVEYONE HAS A DECENT PLACE TO LIVE. HABITAT FOR HUMANITY OF ST. JOSEPH COUNTY ADHERES TO A STRICT NON-PROSELYTIZING POLICY AND WILL NOT HAVE AN OFFER OF ASSISTANCE ON THE EXPRESSED OR IMPLIED CONDITION THAT PEOPLE ADHERE TO OR CONVERT TO A PARTICULAR FAITH OR LISTEN AND RESPOND TO MESSAGING DESIGNED TO INDUCE CONVERSION TO A PARTICULAR FAITH. FORM 990, PAGE 2, PART III, LINE 4A HOME OWNERSHIP, AGING IN PLACE, AND VETERANS PROGRAMS - FAMILIES IN NEED OF A DECENT PLACE TO LIVE IN SAFE AND AFFORDABLE HOMES IN PARTNERSHIP WITH US. HABITAT HOUSES ARE MODESTLY SIZED. THEY ARE LARGE ENOUGH FOR THE HOMEOWNERS FAMILY'S NEEDS, BUT SMALL ENOUGH TO KEEP CONSTRUCTION AND MAINTENANCE COSTS AFFORDABLE. BY USING THE LABOR OF VOLUNTEERS AND PROSPECTIVE HOMEOWNERS, EMPLOYING EFFICIENT BUILDING METHODS, KEEPING HOUSE SIZE MODEST, AND USING DONATED CONSTRUCTION AND MATERIALS AND APPLIANCES, HABITAT MAKES ITS HOUSES AFFORDABLE FOR LOW-INCOME FAMILIES TO PURCHASE. AFFORDABLE HOMEOWNERSHIP HELPS CREATE THE CONDITIONS THAT FREE FAMILIES FROM INSTABILITY, STRESS AND FEAR AND ENCOURAGE SELF- RELIANCE AND CONFIDENCE. STUDIES SHOW THAT STRONG AND STABLE HOUSEHOLDS ARE FOUNDATIONAL TO CHILD DEVELOPMENT AND GROWTH. WHEN A HOME FOSTERS - INSTEAD OF HINDERS - HEALTH AND SAFETY, FAMILIES CAN FLOURISH. OWNING AN AFFORDABLE HOME ALSO ALLOWS HOMEOWNERS TO LIFT UP THEIR ENTIRE FAMILY BY SAVING FOR THEIR FUTURES AND INVESTING IN EDUCATIONAL OPPORTUNITIES, BOLSTERING JOB OPPORTUNITIES AND LONG-TERM CAREER GROWTH. DURING FISCAL YEAR 2023, HABITAT FOR HUMANITY OF ST. JOSEPH COUNTY WORKED ON 24 DIFFERENT CONSTRUCTION PROJECTS: WE COMPLETED AND CLOSED ON 6 HABITAT HOUSES; WE COMPLETED AND CLOSED ON 3 FUNDRAISER HOUSES; WE STARTED ON 4 ADDITIONAL HABITAT HOUSES AND CARRIED THEM OVER TO 2024; WE STARTED ON 3 ADDITIONAL FUNDRAISER HOUSES AND CARRIED THEM OVER TO 2024;. IN ADDITION, WE TITHED 21,000 TO SERVE INTERNATIONAL FAMILIES. 464 INDIVIDUALS WERE PROVIDED VOLUNTEER OPPORTUNITIES, RESULTING IN 31,224 VOLUNTEER HOURS. FORM 990, PAGE 6, PART VI, LINE 11B THE ENTIRE BOARD OF DIRECTORS WAS PROVIDED A COMPLETE COPY OF FROM 990, EXCEPT FOR SCHEDULE B, FOR REVIEW PRIOR TO THE JULY 2024 BOARD MEETING, AT WHICH IT WAS APPROVED FOR FILING. THE COMPLETE 990, INCLUDING SCHEDULE B, WAS REVIEWED AND APPROVED BY THE PRESIDENT/CEO AND THE SENIOR DIRECTOR OF FINANCE AND ADMINISTRATION PRIOR TO THAT MEETING. THE POLICY OF REDACTING SCHEDULE B FROM BOARD REVIEW WAS ADOPTED BECAUSE MANY DONORS HAVE AN EXPECTATION OF PRIVACY, AND THE ORGANIZATION'S POLICY IS TO KEEP DONATION INFORMATION CONFIDENTIAL. FORM 990, PAGE 6, PART VI, LINE 12C THE EMPLOYEE HANDBOOK CONTAINS THE CONFLICT OF INTEREST POLICY FOR EMPLOYEES AND BOARD MEMBERS, AND RECEIPT OF THE HANDBOOK IS ACKNOWLEDGED IN WRITING. THE POLICY PROHIBITS ANY OUTSIDE ACTIVITIES THAT ARE IN CONFLICT WITH THE ORGANIZATION'S MISSION; REQUIRES THE RECUSAL OF EMPLOYEES AND BOARD MEMBERS FROM NEGOTIATIONS OR DEALINGS WITH ANY VENDOR TO WHOM THEY ARE RELATED; PROHIBITS THE EMPLOYMENT OF BOARD MEMBERS; PROHIBITS ANY EMPLOYEE FROM DIRECTLY OR INDIRECTLY SUPERVISING A FAMILY MEMBER; AND REQUIRES THAT ANY INDIVIDUAL WITH A POTENTIAL CONFLICT NOTIFY THE PRESIDENT & CEO SO THAT THE POTENTIAL FOR CONFLICT CAN BE EVALUATED. FORM 990, PAGE 6, PART VI, LINE 15A THE INDEPENDENT BOARD OF DIRECTORS SETS THE COMPENSATION OF THE PRESIDENT/CEO AFTER CONSIDERING THAT OFFICER'S PERFORMANCE REVIEW AND COMPARATIVE PAY INFORMATION FROM SIMILAR ORGANIZATIONS. THIS PROCESS LAST OCCURRED IN JULY 2023. FORM 990, PAGE 6, PART VI, LINE 15B SIMILAR PROCEDURES ARE USED FOR COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES. THIS PROCESS LAST OCCURRED IN JULY 2023. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 COST OF PURCHASED MERCHANDISE SOLD 345,079 COST OF REVENUE FOR SPECIAL EVENT 13,977 CHANGE IN VALUE OF BENEFICIAL INTEREST 17,835 COST OF PURCHASED MERCHANDISE SOLD -345,079 EXPENSES FOR SPECIAL EVENT REVENUE -13,977 TOTAL 17,835 DARNELL PARK ASSOCIATION LLC 402 E SOUTH STREET SOUTH BEND IN 46601 874781993 PARK ASSOC IN N/A