Obion County Habitat for Humanity

Nonprofit profile at a glance

EIN
621577879
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-N 2021
Location
Union City, TN, USA
Phone
7314465047
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$91,741
Expenses
$48,288
Assets
$1,362,415
Liabilities
$-46,313

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Jimmy Smith (Vice President)
  • Judy Underwood (Executive Director)
  • Willie Bell (President)

Highest reported compensation

  • Judy Underwood (Executive Director): $9,000 total reported compensation
  • Whitney Gordon (Office Manager): $4,920 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Building houses for qualified recipients

What it reported doing in 2025

Expenses incurred in building houses for qualified recipients

Operating model

Revenue model
Other-operating. 74% of the money available for current operations came from other operating revenue.
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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 48
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 67
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.7%; rating input score 45
  • Program expense ratio: 69%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 47.4%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 28.21; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 28.8%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: -3.5% per year; rating input score 0; 45th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 31st percentile among comparable filings

Details

  • Where the money goes: 44.7% of revenue deployed · 69% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $33K in reported program spending
  • Leadership: top reported pay $9K · 12 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.