Habitat for Humanity of Tompkins & Cortland Counties

Nonprofit profile at a glance

EIN
900238478
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Ithaca, NY, USA
Phone
6078443529
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$917,229
Expenses
$559,829
Assets
$2,176,441
Liabilities
$193,322

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • CHRIS ROSCOE (PRESIDENT)
  • KEVIN CARTMILL (VICE PRESIDENT)

Highest reported compensation

  • SHANNON MACCARRICK (EXECUTIVE DIR.): $58,427 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Seeking to put god's love into action, habitat for humanity brings people together to build homes, communities, and hope and realize our vision of a world where everyone has a decent place to live. Habitat for humanity of tompkins and cortland counties adheres to a strict non-proselytizing policy and will not offer assistance on the expressed or implied condition that people must adhere or convert to a particular faith or listen and respond to messaging designed to induce conversion to a particular faith.

What it reported doing in 2024

Homeownership program: families in need of a decent place to live build safe and affordable homes in partnership with us. Habitat houses are moderately sized. They are large enough for the homeowner 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 sizes modest, and using donated construction 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 afforable home also allows homeowners to lift up their entire family by saving for their futures and investing in educatonal opportunities, bolstering job opportunities, and career growth.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 86
  • Accountability: 84
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.5%; rating input score 56
  • Program expense ratio: 90.4%; rating input score 90
  • Fundraising efficiency: $62.93 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 39%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 3.89; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 10.4%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 11.1% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 8.1% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 55.5% of revenue deployed · 90.4% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $506K in reported program spending
  • Leadership: top reported pay $58K · 9 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.