2024-09-19T15:34:01-04:00 2023-06-30 823725220 GRAFTON & ASSOCIATES PC 5935 S 56TH ST SUITE A LINCOLN NE 68516 990 2022-07-01 470798048 NEBRASKA HOUSING DEVELOPERS ASSOCIATION NEBR 4024350315 3883 NORMAL BLVD SUITE 102 LINCOLN NE 68506 AMBER MARKER EXECUTIVE DIRECTOR 2024-09-12 true false JOSEPH J MEDUNA P01378332 4024863600 2024-09-12 2022 2024-08-08 14:25:15Z X AMBER MARKER 3883 NORMAL BLVD SUITE 102 LINCOLN NE 68506 1046698 false X WWW.HOUSINGDEVELOPERS.ORG X 1996 NE TO INCREASE THE AVAILABILITY OF AFFORDABLE HOUSING IN NEBRASKA. 11 11 2 11 0 660475 525983 92378 468699 0 50913 41414 803766 1036096 217000 102000 0 152857 182595 0 42639 408986 661514 778843 946109 24923 89987 3500271 3639342 1815968 1865134 1684303 1774208 X TO INCREASE THE AVAILABILITY OF AFFORDABLE HOUSING IN NEBRASKA. false false 830595 102000 THE ASSOCIATION IS AN ALLIANCE OF NON-PROFIT ORGANIZATIONS, FOR-PROFIT ORGANIZATIONS, COMMUNITIES, BUSINESSES AND INDIVIDUALS THAT WORK TO INCREASE THE AVAILABILITY OF QUALITY, AFFORDABLE HOUSING IN NEBRASKA. THE ASSOCIATION IS AN ALLIANCE OF NON-PROFIT ORGANIZATIONS, FOR-PROFIT ORGANIZATIONS, COMMUNITIES, BUSINESSES AND INDIVIDUALS THAT WORK TO INCREASE THE AVAILABILITY OF QUALITY, AFFORDABLE HOUSING IN NEBRASKA. 830595 true true false true false false false false false false false false false false true true true false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 10 0 2 true false false false false false false false false false false false false false false X 11 11 false false false false true true false true true false false false true true true true false true false false X AMBER MARKER 4024350315 3883 NORMAL BLV SUITE 102 LINCOLN NE 68506 MATTHEW CAVANAUGH TREASURER 2.00 X X 0 0 0 BRIAN ANDERSEN DIRECTOR 1.00 X 0 0 0 AUTUMN CALKINS DIRECTOR 1.00 X 0 0 0 TINA ENGELBART CHAIR 2.00 X X 0 0 0 QUELBIN M IZAGUIRRE VICE CHAIR 1.00 X X 0 0 0 LARA HUSKEY DIRECTOR 1.00 X 0 0 0 SCOTT JENSEN SECRETARY 1.00 X X 0 0 0 MICHAEL D SANDS DIRECTOR 1.00 X 0 0 0 BRENT WILLIAMS DIRECTOR 1.00 X 0 0 0 AMBER MARKER EXECUTIVE DI 40.00 X 79600 0 2978 SEANNA COLLINS DIRECTOR 1.00 X 0 0 0 AUTUMN DILLON DIRECTOR 1.00 X 0 0 0 AMANDA PALMERTON DIRECTOR 1.00 X 0 0 0 79600 2978 false false false 525983 525983 CONSULTING FEES 624229 229789 229789 PROGRAMMATIC IMPUTED INTEREST 624229 174134 174134 MEMBERSHIP DUES 624229 41248 41248 TRAINING FEES 624229 23528 23528 468699 38830 10602 28228 OTHER REVENUE 900099 13186 13186 13186 1036096 481885 102000 102000 86484 51890 17297 17297 54236 32542 10847 10847 29961 17977 5992 5992 1455 873 291 291 10459 6275 2092 2092 87082 67864 15873 3345 18281 1744 14724 1813 4365 2619 873 873 857 457 311 89 2473 2473 174134 174134 3008 3008 HOMEBUYER EDUCATION 354034 354034 PROGRAM MANAGEMENT 10989 10989 TRAINING 4797 4724 73 MEMBERSHIP DUES 1494 1494 946109 830595 72875 42639 165912 223720 160847 237985 127135 179723 4200 31346 3042177 2947176 19392 3500271 3639342 28468 57916 1787500 1807218 1815968 1865134 X 213116 375434 1471187 1398774 1684303 1774208 3500271 3639342 X 89987 -82 X false true X true false X 312645 107219 303230 160014 525983 1409091 312645 107219 303230 160014 525983 1409091 1409091 1409091 1196802 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 825 825 1650 1650 330 83 742 1320 false 72428 3250 382 330 76390 114585 12004 16250 1910 1650 31814 18107 813 96 83 19099 28649 825 825 UNEARNED REVENUE 1787500 LEASE COMMITMENTS 19718 1807218 X 1046698 10602 10602 1036096 1036096 956711 10602 10602 946109 946109 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, INCOME EARNED, WHICH IS NOT RELATED TO ITS EXEMPT PURPOSE, MAY INCUR UNRELATED BUSINESS INCOME TAX, WHICH IS SUBJECT TO NORMAL CORPORATE RATES. THE ASSOCIATION HAS NOT CURRENTLY ENGAGED IN ANY ACTIVITIES WHICH ARE CONTRARY TO ITS EXEMPT PURPOSE AND, THEREFORE, NO PROVISIONS HAVE BEEN MADE FOR UNRELATED BUSINESS INCOME TAXES. MANAGEMENT ALSO BELIEVES THE ASSOCIATION HAS NOT TAKEN ANY UNCERTAIN TAX POSITIONS. THE TAX YEARS WHICH STILL MAY BE SUBJECT TO AN INTERNAL REVENUE SERVICE AUDIT ARE FOR FISCAL YEARS ENDING JUNE 30, 2022, 2021 AND 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT FUNDRAISING EXPENSES 10,602 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXPENSES 10,602 GOLF TOURNAMENT 38830 38830 10602 38830 38830 10602 10602 28228 false HOMEBUYER ASSISTANCE 17 102000 FORM 990, PAGE 1, ITEM B THE PAID PREPARER HAS REQUESTED THIS AMENDED RETURN AFTER RECOGNIZING THAT IMPUTED INTEREST ON PROGRAMMATIC LOANS (RECORDED AS BOTH REVENUE AND EXPENSE) WERE MISTAKENLY REPRESENTED AS INVESTMENT EARNINGS. THIS IMPUTED INTEREST IS ON ZERO-PERCENT INTEREST LOANS FOR WHICH THE ORGANIZATION SERVES AS LENDER, ARE IN-LINE WITH THE MISSION OF THE ORGANIZATION, AND WERE INITIALLY GRANT FUNDED. FORM 990, PAGE 2, PART III, LINE 4D THE ASSOCIATION IS AN ALLIANCE OF NON-PROFIT ORGANIZATIONS, FOR-PROFIT ORGANIZATIONS, COMMUNITIES, BUSINESSES AND INDIVIDUALS THAT WORK TO INCREASE THE AVAILABILITY OF QUALITY, AFFORDABLE HOUSING IN NEBRASKA. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION IS ESTABLISHED AS AN ASSOCIATION OF MEMBERS. THERE ARE TWO TYPES OF MEMBERSHIP AVAILABLE FOR AFFILIATION WITH THE ORGANIZATION, HOUSING DEVELOPERS AND HOUSING PARTNERS. HOUSING DEVELOPERS MUST BE 501(C)(3) OR 501(C)(4) ORGANIZATIONS OPERATING IN THE STATE OF NEBRASKA THAT HAVE AS PART OF THEIR MISSION TO DEVELOP HOUSING THAT IS AFFORDABLE TO PERSONS AND/OR HOUSEHOLDS HAVING LOW-TO MODERATE INCOME. HOUSING PARTNERS MAY BE ORGANIZATIONS, COMMUNITIES, BUSINESSES OR INDIVIDUALS THAT SUPPORT THE DEVELOPMENT OF AFFORDABLE HOUSING. REPRESENTATION OF EACH MEMBER IS ACCOMPLISHED BY ONE PRINCIPAL PERSON REPRESENTING THE WHOLE AT ORGANIZATIONAL MEETINGS. FORM 990, PAGE 6, PART VI, LINE 7A PAYING MEMBERS, BOTH HOUSING DEVELOPERS AND HOUSING PARTNERS, ARE CONSIDERED IN THE AGGREGATE AS THE GENERAL MEMBERSHIP. THE GENERAL MEMBERSHIP ELECTS ANNUALLY THE BOARD OF DIRECTORS SERVING VARIOUS, STAGGERING TERMS. THESE DIRECTORS REPRESENT THE MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR AND PROGRAM MANAGER OVERSEE THE PROCESS OF THE COMPLETION OF FORM 990 AFTER THE ANNUAL AUDIT IS COMPLETE AND PROVIDE SPECIFIC REVIEW OF THE 990 BEFORE FILING. COPIES ARE PROVIDED TO ALL BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 12C EACH BOARD MEMBER SHALL ANNUALLY DISCLOSE, IN WRITING, THAT THEY HAVE RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAVE READ AND REVIEWED THAT POLICY, AND THEY HAVE AGREED TO COMPLY WITH THAT POLICY. IN THE INSTANCE THAT A CONFLICT MAY ARISE, A BOARD MEMBER MUST IDENTIFY ORGANIZATIONS THEY ARE AFFILIATED WITH AND RECUSE THEMSELVES FROM THE VOTE. THE REMAINING BOARD MEMBERS WILL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE EXECUTIVE DIRECTOR SHALL BE DETERMINED BY THE BOARD OF DIRECTORS ANNUALLY. THE BOARD OF DIRECTORS' DECISION IS BASED UPON THE RESULTS OF AN ANNUAL EVALUATION OF THE EXECUTIVE DIRECTOR, WHICH INCLUDES COMPARING TO OTHER STATE COALITIONS SIMILAR TO THE ASSOCIATION USING GUIDESTAR TO REVIEW OFFICER COMPENSATION ON FORM 990, WHILE ALSO TAKING INTO ACCOUNT BUDGET AND AVAILABLE RESOURCES WHEN DETERMINING COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 CERTAIN GOVERNING DOCUMENTS, SUCH AS THE ORGANIZATION'S BYLAWS, ARE MADE AVAILABLE DIRECTLY ON THE ORGANIZATION'S OWN WEBSITE. ANY OTHER GOVERNING DOCUMENT IS MADE AVAILABLE BY THE ORGANIZATION'S STAFF UPON REQUEST. FORM 990, PART XI, LINE 9 DIRECT FUNDRAISING EXPENSES 10,602 DIRECT FUNDRAISING EXPENSES -10,602 TO IMPLEMENT NEW ACCOUNTING STANDARD ASC 842 - LEASE ACCOUNTING STANDARDS.