Westchester County Habitat for Humanity Inc

Nonprofit profile at a glance

EIN
871571987
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
New York, NY, USA
Phone
2129914000
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Housing, Shelter N.E.C.

Reported finances

Revenue
$1,107,101
Expenses
$1,230,092
Assets
$2,852,368
Liabilities
$2,347,613

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

Leadership & pay

9 people listed

Executive titles in this filing

  • SABRINA LIPPMAN (SECRETARY/CEO)

Highest reported compensation

  • CHRISTOPHER ILLUM (DIRECTOR (OUTGOING)): $187,206 total reported compensation
  • STEVEN GOLDGRAB (TREASURER (OUTGOING)): $185,730 total reported compensation
  • SABRINA LIPPMAN (SECRETARY/CEO): $135,233 total reported compensation

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

Overview

Mission

Westchester county habitat for humanity transforms lives and communities by building and preserving affordable homes with families in need, and by uniting all new yorkers around the cause of affordable housing.

What it reported doing in 2024

General program: westchester is one of the wealthiest counties in the united states. But this wealth is not equally shared from city to city, village to village, or household to household, with the county facing an affordable housing unit deficit totaling 82,451 units (westchester county housing needs assessment, 2019). Westchester county habitat for humanity conducted a comprehensive listening tour, engaging community stakeholders to understand the region's diverse and urgent needs, gaps, and how to best help low- to moderate-income residents achieve housing stability and equity. Westchester habitat's innovative programming and solutions include our aging in place and plus one adu programs.aging in place fills a critical need in the housing spectrum for lower income senior homeowners in westchester. The multi-faceted program provides home assessments, repair assistance and modifications, enabling seniors to continue living with dignity and independence in their current communities. In fy24, our aging in place program served 13 senior households. Plus one adu facilitates the construction or legalization of accessory apartments on the properties of low- to moderate-income homeowners in select westchester municipalities. These units can generate rental income for homeowners, creating housing stability, and serve as a new source of affordable housing for renters. They also provide affordable housing solutions for intergenerational families, including independent living for adult children or aging parents.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 65
  • Accountability: 91
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.7%; rating input score 100
  • Fundraising efficiency: $1,633.48 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -11.1%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 2.32; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.82; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 47.1% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 45.3% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 61.1% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $187K · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 24 filed related-organization links
  • 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 16/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.