2025-05-15T10:30:40-04:00 2023-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2022-07-01 593525576 HABITAT FOR HUMANITY OF PALM BEACH COUNTY % JENNIFER THOMASON HABI 5618196070 181 SOUTHEAST 5TH AVENUE DELRAY BEACH FL 33483 JENNIFER THOMASON PRESIDENT AND CEO 5618196070 2025-05-15 true SABRE J LINAHAN P01372980 4048746244 2025-05-15 2022 2025-03-06 01:10:19Z X JENNIFER THOMASON 181 SOUTHEAST 5TH AVENUE DELRAY BEACH FL 33483 3699129 false X HABITATGREATERPBC.ORG X 1986 FL SEEKING TO PUT GOD'S LOVE INTO ACTION, HABITAT FOR HUMANITY BRINGS PEOPLE TOGETHER TO BUILD HOMES, COMMUNITIES AND HOPE. X 20 20 80 911 0 5448783 1872496 717599 348986 36056 584 -2101246 1428309 4101192 3650375 5000 0 0 0 1813966 1608124 0 0 287934 3357103 1129361 5176069 2737485 -1074877 912890 8804161 0 3516269 0 5287892 0 X SEEKING TO PUT GOD'S LOVE INTO ACTION, HABITAT FOR HUMANITY BRINGS PEOPLE TOGETHER TO BUILD HOMES, COMMUNITIES AND HOPE. false true 2178533 348986 HABITAT FOR HUMANITY OF PALM BEACH COUNTY WORKS TO PROVIDE AFFORDABLE HOMEOWNERSHIP OPPORTUNITIES FOR HARDWORKING AND DESERVING FAMILIES IN PALM BEACH COUNTY, FLORIDA. WE BUILD HOMES IN PARTNERSHIP WITH FAMILIES WHO DEMONSTRATE A NEED FOR HOUSING AND A WILLINGNESS TO WORK WITH US TO PURCHASE A HOME OF THEIR OWN. WITH THE HELP OF OUR SUPPORTERS AND GENEROUS VOLUNTEERS, SINCE OUR ESTABLISHMENT WE HAVE EMPOWERED OVER 1,150 FAMILIES IN OUR COMMUNITY TO ACHIEVE THEIR DREAM OF OWNING A SAFE, DECENT, AND AFFORDABLE HOME. IN ADDITION, THE NEIGHBORHOOD REVITALIZATION PROGRAM (NRP) INCLUDES 'A BRUSH WITH KINDNESS'CRITICAL HOME REPAIR'. NRP HELPS ENSURE THAT FAMILIES ARE LIVING IN SAFE AND MAINTAINED HOMES. THE GOAL IS TO KEEP HOMEOWNERS IN THEIR EXISTING HOMES, PROTECT THEIR FINANCIAL INVESTMENT AND RESTORE PRIDE OF HOMEOWNERSHIP. 2178533 true true false false false false false false true false false false false false false false false false false false false false false false true false false false false true false false false false false false false false true false true false false true false false false true 0 0 true 80 true false false false false false false false false false false false false X 20 20 false false true false true true true true true false false true true true true true true true false false FL X JENNIFER THOMASON 5618196070 181 SOUTHEAST 5TH AVENUE DELRAY BEACH FL 33483 JENNIFER THOMASON PRESIDENT & CEO 5.0 55.0 X 0 163366 23311 PETER GATES INTERIM CEO 40.0 0.0 X 148745 0 8075 GREGORY BROWN CHIEF FINANCIAL OFFICER 50.0 10.0 X 107915 0 16150 TARA OKLER CHIEF OPERATING OFFICER 50.0 10.0 X 111890 0 8075 BERNARD GODEK former CEO 0.0 0.0 X 111332 0 0 JULIA MURPHY CHIEF ADVANCEMENT OFFICER 50.0 10.0 X 45724 0 1831 MIKE DEBOCK PRESIDENT 1.0 1.0 X X 0 0 0 KEVIN ELWELL TREASURER 1.0 1.0 X X 0 0 0 JOHN APGAR DIRECTOR 1.0 0.0 X 0 0 0 DAVE MARKARIAN SECRETARY 1.0 1.0 X X 0 0 0 JEREMIAH PARISOE VP OF FUND DEVELOPMENT 1.0 1.0 X X 0 0 0 CHRISTOPHER HEGGEN VP OF RETAIL OPERATIONS 1.0 0.0 X X 0 0 0 CHRIS BOCCACCIO DIRECTOR 1.0 1.0 X 0 0 0 CHUCK MILLAR DIRECTOR 1.0 0.0 X 0 0 0 DIANE RAYNE DIRECTOR 1.0 0.0 X 0 0 0 ELLEN ANDEL DIRECTOR 1.0 0.0 X 0 0 0 ERIN MADDOCKS DIRECTOR 1.0 1.0 X 0 0 0 HOWARD ERBSTEIN DIRECTOR 1.0 1.0 X 0 0 0 JAMES FITZGERALD DIRECTOR 1.0 0.0 X 0 0 0 KERRY COLVETT DIRECTOR 1.0 0.0 X 0 0 0 LAUREN MCCELLAN DIRECTOR 1.0 1.0 X 0 0 0 LUDY UNDERWOOD DIRECTOR 1.0 1.0 X 0 0 0 MICHAEL SABATELLO DIRECTOR 1.0 0.0 X 0 0 0 MICHAEL SIHVOLA DIRECTOR 1.0 0.0 X 0 0 0 MIKE MCGANN DIRECTOR 1.0 0.0 X 0 0 0 BRITTNEY KOCAJ Chair 1.0 1.0 X X 0 0 0 JASON KATZ CHAIR ELECT 1.0 1.0 X X 0 0 0 LEON SILVERSTEIN Secretary 1.0 1.0 X X 0 0 0 JOSEPH MEELER Treasurer 1.0 1.0 X X 0 0 0 JASON AUBE DIRECTOR 1.0 1.0 X 0 0 0 RENAY CHUNG DIRECTOR 1.0 1.0 X 0 0 0 Doug Mosley DIRECTOR 1.0 1.0 X 0 0 0 Robyn Raphael-Dynan DIRECTOR 1.0 1.0 X 0 0 0 Doug Simms DIRECTOR 1.0 1.0 X 0 0 0 Michael Gregory DIRECTOR 1.0 1.0 X 0 0 0 Charlotte Leonard DIRECTOR 1.0 1.0 X 0 0 0 Brion Lawler DIRECTOR 1.0 0.0 X 0 0 0 525606 163366 57442 4 true true false 0 29408 689403 1153685 114798 1872496 SALE OF HOMES 900099 348986 348986 348986 584 584 0 0 0 0 0 0 0 29408 19378 -19378 -19378 0 0 0 1477063 29376 1447687 1447687 0 3650375 348986 1428893 0 0 0 0 337145 147581 141977 47587 0 1009782 844404 6660 158718 0 155150 125329 4181 25640 106047 78883 10789 16375 0 27556 11070 10639 5847 33833 13592 13062 7179 0 0 0 22430 9011 8659 4760 33558 29180 585 3793 16447 10991 1824 3632 0 0 24036 21445 1110 1481 0 0 0 91261 74222 17039 0 73183 62069 10102 1012 40555 36093 1912 2550 RESTORE 396343 385355 4532 6456 OTHER EXPENSES 313703 272852 37947 2904 HOME REPAIRS 56456 56456 2737485 2178533 271018 287934 1745683 0 46 0 389386 0 133810 0 0 0 0 0 2741676 0 1383086 0 0 0 0 0 2341578 0 30444 0 0 0 0 0 0 0 38452 0 8804161 0 525587 0 0 0 0 0 0 0 282518 0 0 0 2708164 0 0 0 0 0 3516269 0 X 4937892 0 350000 0 5287892 0 8804161 0 X 912890 -6200782 X false false false X 5186387 4209391 4864481 5448783 1872496 21581538 0 0 5186387 4209391 4864481 5448783 1872496 21581538 0 21581538 4803 3354 10653 584 19394 0 664533 93428 347404 74124 1179489 22780421 1757642 0.94737 0.93060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X Schedule D, Part IV, Line 2b The organization serves as an escrow agent for families with outstanding mortgages who have been served through the organization's program. Monthly payments are received and held by the organization to pay property taxes and homeowner's insurance when due. In addition, the organization acts as a mortgage servicing agent and collects payments on mortgages sold to financial institutions. The payments collected on sold mortgages are remitted to the financial institution on a monthly basis in exchange for a nominal fee from the financial institution. On January 1, 2023 the organization entered a business combination with Habitat for Humanity of Greater Palm Beach County and all balances were transferred to the surviving organization. OVER THE EDGE 29408 29408 18600 778 0 29408 29408 18600 778 19378 -19378 X false false false false false false false false false PETER GATES INTERIM CEO 148745 0 0 0 8109 156854 0 BERNARD GODEK former CEO 111332 0 0 0 0 111332 0 JENNIFER THOMASON PRESIDENT & CEO 141616 21750 0 4900 19303 187569 0 X 1 114798 FMV false false false CASH AND INVESTMENTS 2022-12-31 1469709 BOOK VALUE 650307017 HABITAT FOR HUMANITY OF GREATER PAL 181 SE 5th Avenue Delray Beach FL 33483 501(C)(3) RECEIVABLES 2022-12-31 3737964 BOOK VALUE 650307017 HABITAT FOR HUMANITY OF GREATER PAL 181 SE 5th Avenue Delray Beach FL 33483 501(C)(3) PROPERTY AND EQUIPMENT 2022-12-31 2277913 BOOK VALUE 650307017 HABITAT FOR HUMANITY OF GREATER PAL 181 SE 5th Avenue Delray Beach FL 33483 501(C)(3) PREPAIDS AND OTHER ASSETS 2022-12-31 2281060 BOOK VALUE 650307017 HABITAT FOR HUMANITY OF GREATER PAL 181 SE 5th Avenue Delray Beach FL 33483 501(C)(3) CONSTRUCTION IN PROGRESS 2022-12-31 1486764 BOOK VALUE 650307017 HABITAT FOR HUMANITY OF GREATER PAL 181 SE 5th Avenue Delray Beach FL 33483 501(C)(3) LAND AND LOTS 2022-12-31 187717 BOOK VALUE 650307017 HABITAT FOR HUMANITY OF GREATER PAL 181 SE 5th Avenue Delray Beach FL 33483 501(C)(3) true true false false true true true true false Schedule N, line 2a & 2b Officers/Directors who transferred to Habitat for Humanity of Greater Palm Beach County at 12/31/2022: Michael Debock, Co-Chair of HFHGPBC Kevin Elwell, Treasurer of HFHGPBC David Markarian, Secretary of HFHGPBC Chris Boccaccio, Director Howard Erbstein, Director Erin Maddocks, Director Lauren McCellan, Director Jeremiah Parisoe, Director Charlotte Leonard, Director Ludy Underwood, Director Part III, line 3 On January 1, 2023, Habitat for Humanity of Palm Beach County ("PBC") and Habitat for Humanity of South Palm Beach County ("SPBC"), combined their operations. SPBC remained the operating entity and was renamed Habitat for Humanity of Greater Palm Beach County ("GPBC) and GPBC became the sole member of PBC. The assets and liabilities of PBC were transferred to GPBC under the terms of an acquisition agreement to facilitate the combination of operations. Through this combination, the Organizations seek to further their common mission to provide low-income families with decent, affordable housing. Part VI, line 1A AN EXECUTIVE COMMITTEE, CONSISTING OF THE TWO CO-CHAIRS, VICE CHAIR, SECRETARY & ASSISTANT SECRETARY, TREASURER & ASSISTANT TREASURER, SHALL HAVE FULL AUTHORITY TO MAKE DECISIONS ON BEHALF OF THE BOARD BETWEEN MEETINGS PROVIDED THAT THOSE DECISIONS DO NOT ESTABLISH OR SET POLICY OF THE CORPORATION. ALL SUCH DECISIONS SHALL BE REPORTED TO THE BOARD AT THE NEXT FOLLOWING MEETING. Part VI, line 4 On January 1, 2023, Habitat for Humanity of Palm Beach County ("PBC") and Habitat for Humanity of South Palm Beach County ("SPBC"), combined their operations. SPBC remained the operating entity and was renamed Habitat for Humanity of Greater Palm Beach County ("GPBC"). As a result of the combination, the bylaws of both Organizations were amended and restated. Under the revised bylaws of PBC, GPBC became the sole member of PBC. Otherwise, minor changes were made to align the two sets of bylaws and the revised bylaws of both Organizations are substantially the same in all other respects. A new board of directors was approved and became the board of directors for both GPBC and PBC. Part VI, line 6 Post combination, the reporting organization has one sole member, Habitat for Humanity of Greater Palm Beach County, Inc. Part VI, line 7 All governing decisions are made by the organization's sole member, Habitat for Humanity of Greater Palm Beach County. Part VI, line 11B THE BOARD OF DIRECTORS WAS PROVIDED A COPY OF THE FORM 990 PRIOR TO IT BEING FILED. Part VI, line 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY. DIRECTORS AND OFFICERS ARE ASKED TO ANNUALLY DISCLOSE POTENTIAL OR ACTUAL CONFLICTS OF INTEREST. COMPLIANCE WITH THE POLICY IS MONITORED BY THE CEO. ANY BOARD MEMBERS WITH A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXCUSE THEMSELVES FROM PARTICIPATING IN ANY DECISIONS RELATED TO THE CONFLICT OF INTEREST. Part VI, line 15a & 15b THE COMPENSATION OF THE CEO IS DETERMINED BY THE EXECUTIVE COMMITTEE. THE COMMITTEE USES COMPARABILITY DATA TO ENSURE COMPENSATION IS REASONABLE. THE DECISIONS AND DELIBERATIONS ARE DOCUMENTED. THE COMPENSATION IS REVIEWED ANNUALLY. THIS PROCESS WAS LAST CONDUCTED IN JULY 2022. THE ORGANIZATION'S CEO DETERMINES COMPENSATION FOR ALL OTHER OFFICERS AND EMPLOYEES OF THE ORGANIZATION. THE CEO USES COMPARABILITY AND BENCHMARKING DATA IN THE DETERMINATION AND DECISIONS ARE DOCUMENTED IN EACH EMPLOYEE'S FILE. THIS PROCESS IS UNDERTAKEN ANNUALLY. Part VI, line 19 FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST. Part XI, line 9 ADJUSTMENT TO CLOSE OUT NET ASSETS FOR BUSINESS COMBINATION: ($6,200,782) Explanation of Amended Return Reason for Amendment: This amended Form 990 is being filed to correct information previously reported on the original return. Details of Changes: - Part VI, Line 1a: The original return reported 15 voting members of the governing body. The corrected amount is 20. - Part VI, Line 1b: The original return reported 15 independent voting members of the governing body. The corrected amount is 20. - Part VI, Line 4: The return has been corrected to have this question marked "Yes", significant changes were made to governing documents as a result of a business combination. - Part VI, Line 6: The return has been corrected to have this question marked "Yes", the organization underwent a business combination that brought the filing organization under the control of HABITAT FOR HUMANITY OF GREATER PALM BEACH [FEIN: 65-0307017] - Part VI, Line 7a: The return has been corrected to have this question marked "Yes", the organization had stockholders who had the power to elect or appoint members to the organizations' governing body. - Part VI, Line 7b: The return has been corrected to have this question marked "Yes", governance decisions of the organization are subject to the approval of stockholders or members other than the governing body. - Part VII, Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees, 1a: The organization underwent a business combination during the fiscal year, so corrections were made to list anyone who served on the Board or as officers at any time during the report year of the consolidated entity. - Part VII, Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees, 1d: The original filing reported Column (D) "Reportable compensation from the organization" as $555,663, Column (E) "Reportable compensation from related organizations" as $0, and column (F) "Estimated amount of other compensation from the organization and related organizations" as $47,917. The corrected amounts are $525,606 for Column (D), $163,366 for Column (E), and $55,611 for Column (F). - Part IX, Line 5 Compensation of current officers, directors, trustees, and key employees: The original filing reported in columns (A) through (D) the amounts of $555,663, $413,328, $56,532, and $85,803, respectively. The corrected amounts for columns (A) through (D) are $337,145, $147,581, $141,977 and $47,587, respectively. - Part IX, Line 7 Other Salaries and Wages: The original filing reported in columns (A) through (D) the amounts of $771,090, $573,572, $78,449, $119,069, respectively. The corrected amounts for column (A) through (D) are $1,009,782, $844,404, $6,660, and $158,718, respectively. - Part IX, Line 9 Other Employee Benefits: The original filing reported in columns (A) through (D) the amounts of $175,324, $130,414, $17,837, $27,073, respectively. The corrected amounts for column (A) through (D) are $155,150, $125,329, $4,181, and $25,640, respectively. - Schedule J, Part II, Section B: The original filing has been corrected to report the compensation amounts for a former CEO and an officer of a related organization, respectively. - Schedule N, Line 2A: The original filing has been corrected to reflect the officers, board members, or directors who were on the board prior to the combination. - Schedule N, Line 2B: The original filing has been corrected to reflect the officers, board members, or directors who were on the board pre-combination. HABITAT FOR HUMANITY OF GREATER PALM BEA 181 SE 5th Avenue Delray Beach FL 33483 650307017 housing FL 501(C)(3) 7 NA false false false false false false false false false false false false false false false false false false false false