Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
HABITAT FOR HUMANITY OF WAKE COUNTY INC
Employer identification number
56-1492703
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
3,656,910
4,070,492
5,391,374
5,810,450
5,854,750
24,783,976
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
3,656,910
4,070,492
5,391,374
5,810,450
5,854,750
24,783,976
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
225,097
6
Public support. Subtract line 5 from line 4.
24,558,879
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
3,656,910
4,070,492
5,391,374
5,810,450
5,854,750
24,783,976
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
598
137
132
10,780
39,138
50,785
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
4,248
11,495
23,901
29,827
90,927
160,398
11
Total support (Add lines 7 through 10).
24,995,159
12
Gross receipts from related activities, etc. (see instructions)
..................
12
28,065,061
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
98.250 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
97.470 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
HABITAT FOR HUMANITY OF WAKE COUNTY INC
Employer identification number
56-1492703
Return Reference
Explanation
FORM 990, PART VI, SECTION B, LINE 11
INITIALLY, THE FINANCE COMMITTEE REVIEWS THE DRAFT OF THE FORM 990. UPON APPROVAL BY THE COMMITTEE, THE FINAL 990 IS THEN DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C
IT IS THE POLICY OF HABITAT FOR HUMANITY OF WAKE COUNTY (HABITAT) THAT EACH BOARD AND STAFF MEMBER ENGAGE IN HABITAT ACTIVITIES IN SUCH A MANNER THAT BRINGS THE GREATEST BENEFIT TO THE ORGANIZATION. NO BOARD MEMBERS, BOARD COMMITTEE MEMBERS, OR STAFF MEMBERS SHALL ENGAGE IN ANY HABITAT ACTIVITIES THAT WILL DIRECTLY OR INDIRECTLY MATERIALLY BENEFIT THEMSELVES, THEIR FAMILY INTERESTS, OR BUSINESS INTERESTS. BOARD AND STAFF MEMBERS SHALL AVOID CONFLICTS OF INTEREST AND ANY CONDUCT WHICH MAY SUGGEST THE APPEARANCE OF CONFLICTS OR IMPROPIETY WHILE EXERCISING HABITAT RESPONSIBILITIES. EACH DIRECTOR, STAFF MEMBER OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD WILL ANNUALLY SIGN THE CONFLICT OF INTEREST POLICY AFFIRMING THAT THEY (1) HAVE RECEIVED A COPY OF THE POLICY, (2) HAVE READ AND UNDERSTAND THE POLICY, (3) HAVE AGREED TO COMPLY WITH THE POLICY AND (4) UNDERSTAND THAT HABITAT IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. IN THE EVENT THAT A CONFLICT OF INTEREST, OR THE APPEARANCE OF SUCH ARISES DURING THE YEAR, SUCH OCCURRENCE SHALL BE DESCRIBED IN WRITING TO THE EXECUTIVE DIRECTOR AND THE PRESIDENT OF THE BOARD OF DIRECTORS BY ANY PERSON WHO HAS KNOWLEDGE OF SUCH. AFTER ALL DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT DOES EXIST, SUCH BOARD MEMBER SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND VOTE.
FORM 990, PART VI, SECTION B, LINE 15
THE BOARD OF DIRECTORS SHALL DETERMINE THE SALARY AND TOTAL COMPENSATION PACKAGE PROVIDED TO THE EXECUTIVE DIRECTOR/CEO ON AN ANNUAL BASIS AND, IN DOING SO, THE BOARD SHALL CONSIDER THE RECOMMENDATION OF THE EXECUTIVE COMMITTEE. TOTAL COMPENSATION INCLUDES SALARY, BENEFITS AND BONUSES PAID BY THE ORGANIZATION. THE EXECUTIVE COMMITTEE AND BOARD SHALL CONSIDER THE FOLLOWING IN DETERMINING THE CEO COMPENSATION: (1) THE MISSION OF THE ORGANIZATION, ITS RESPONSIBILITIES ON BEHALF OF ITS PARTNERS, AND THE ROLE OF THE CEO IN CARRYING OUT THE MISSION AND THOSE RESPONSIBILITIES, (2) COMPARABILITY OF COMPENSATION RECEIVED BY CEOS OF SIMILAR SIZED NON-PROFIT ORGANIZATIONS, (3) PERFORMANCE GOALS FOR THE CEO SET BY THE BOARD OVERALL FOR ANY PARTICULAR YEAR, (4) BENEFIT PACKAGES AVAILABLE TO STAFF VIA THE ORGANIZATION'S PERSONNEL POLICIES, (5) THE CAPACITY OF THE ORGANIZATION'S BUDGET AND EXPECTED REVENUES TO SUPPORT A PARTICULAR COMPENSATION LEVEL, (6) ANY SALARY OR COMPENSATION SCALE THE ORGANIZATION'S BOARD MAY ESTABLISH AND; (7) COMPARISON TO OTHER NON-PROFIT ORGANIZATIONS THROUGH MARKET SURVEYS. PRIOR TO THE BOARD MEETING AT WHICH THE ANNUAL BUDGET FOR EACH FISCAL YEAR IS APPROVED, THE EXECUTIVE COMMITTEE SHALL DEVOTE A PORTION OF ITS MEETINGS TO DEVELOPING A RECOMMENDED TOTAL COMPENSATION FIGURE OR LEVEL FOR THE CEO. THE COMMITTEE SHALL CONSIDER THE FACTORS OUTLINED IN THE ABOVE IN MAKING ITS RECOMMENDATION. THE CEO AND OTHER STAFF MAY ASSIST IN GATHERING INFORMATION RELATED TO THIS PROCESS. DELIBERATIONS OF THE EXECUTIVE COMMITTEE SHALL BE RECORDED AS WRITTEN MINUTES. IN ADDITION TO THE COMPENSATION FACTORS DESCRIBED IN THE PHILOSOPHY ABOVE, THE RECOMMENDATION FOR ANY PARTICULAR YEAR SHALL TAKE INTO ACCOUNT COST-OF-LIVING AND THE FINANCIAL CONDITION OF THE ORGANIZATION. IN GENERAL, TOTAL COMPENSATION SHALL NOT EXCEED THAT INDICATED BY RESPONSIBILITY, PERFORMANCE, COMPARABILITY STANDARDS, AND COST-OF-LIVING BUT IT MAY BE LESS THAN WOULD OTHERWISE BE INDICATED BECAUSE OF THE FINANCIAL CONDITION OF THE ORGANIZATION AND ITS BUDGET. THE EXECUTIVE COMMITTEE SHALL PROVIDE ITS RECOMMENDATION OF CEO COMPENSATION TO THE ORGANIZATION'S TREASURER IN SUFFICIENT TIME FOR IT TO BE INCLUDED IN THE DEVELOPMENT OF THE ANNUAL BUDGET. IT SHALL ALSO PROVIDE ITS RECOMMENDATION TO THE BOARD PRIOR TO THE MEETING AT WHICH THE ANNUAL BUDGET FOR THE FISCAL YEAR IS APPROVED. PRIOR TO OR DURING THE MEETING AT WHICH THE BUDGET FOR THE FISCAL YEAR IS APPROVED, THE BOARD SHALL MAKE ITS FINAL DETERMINATION OF THE TOTAL COMPENSATION OF THE CEO FOR THAT PARTICULAR FISCAL YEAR BASED ON ALL THE CONSIDERATIONS DESCRIBED IN THIS POLICY. THAT DETERMINATION SHALL BE INCLUDED IN THE FINAL BUDGET FOR THAT PARTICULAR FISCAL YEAR AND IN IRS FORM 990, AUDITS, AND OTHER PUBLIC DOCUMENTS. THE STAFF SALARIES ARE DETERMINED BY GATHERING MARKET RATES FOR EACH POSITION FROM TWO OR THREE INDEPENDENT SOURCES. THE GOAL IS TO HAVE STAFF SALARIES BE WITHIN 80-120% OF MARKET DEPENDING ON EXPERIENCE. ADJUSTMENTS TO MARKET ARE MADE ANNUALLY AT THE SAME TIME THAT MERIT INCREASES ARE EVALUATED. EACH STAFF MEMBER RECEIVES AN ANNUAL EVALUATION FROM THEIR SUPERVISOR AND MERIT RECOMMENDATIONS ARE MADE AND RECONCILED TO THE ANNUAL BUDGET FOR THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19
ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:
GAIN ON INTEREST RATE SWAP AGREEMENT 33,982.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.