2024-11-14T14:28:37-06:00 2023-12-31 350921680 CROWE LLP 401 EAST LAS OLAS BLVD SUITE 1100 FORT LAUDERDALE FL 333014230 990 2023-01-01 061386493 HOUSING TELECOMMUNICATIONS INC HOUS 2032728220 189 COMMERCE COURT CHESHIRE CT 064100189 PAUL LAGONIGRO CHIEF FINANCIAL OFFICER & TREASURER 2036496712 2024-11-14 1 0 BRITTNEY KOCAJ P01320603 9542028600 2024-11-13 2023 2024-10-15 13:58:12Z EDMUND MALASPINA JR 189 COMMERCE COURT CHESHIRE CT 064100189 2336508 0 X WWW.HOUSINGCENTER.COM X 1993 CT TO DELIVER TRAINING AND EDUCATION PROGRAMS THROUGH A VARIETY OF MEDIA TO PUBLIC AND AFFORDABLE HOUSING AUTHORITIES AND THEIR RESIDENTS. 15 14 0 2 0 0 0 0 2554034 2336508 0 0 0 0 2554034 2336508 597838 1077000 0 0 1209978 1347076 0 0 0 1043099 1083292 2850915 3507368 -296881 -1170860 3199913 2063385 887166 921498 2312747 1141887 TO DELIVER TRAINING AND EDUCATION PROGRAMS THORUGH A VARIETY OF MEDIA TO PUBLIC AND AFFORDABLE HOUSING AUTHORITIES AND THEIR RESIDENTS. 0 0 2962735 1077000 2336508 DELIVERING TRAINING AND EDUCATION PROGRAMS THROUGH A VARIETY OF MEDIA TO EMPLOYEES AND RESIDENTS OF PUBLIC AND LOW INCOME AND AFFORDABLE HOUSING AUTHORITIES THROUGHOUT THE UNITED STATES. 2962735 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 7 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X TROY LEPAGE 2036496712 189 COMMERCE COURT CHESHIRE CT 064100189 EDMUND MALASPINA PRESIDENT & CEO 1.00 36.50 X X 0 809466 94119 SCOTT BERTAND BOARD CHAIR 1.00 3.00 X 0 50080 0 EDWIN LOWNDES BOARD MEMBER 1.00 3.00 X 0 40100 0 DOUGLAS DZEMA BOARD MEMBER 1.00 3.00 X 0 40076 0 JAMES DIPAOLO BOARD MEMBER 1.00 3.00 X 0 40076 0 JANE W SMITH BOARD MEMBER 1.00 3.00 X 0 41552 0 MARY SMITH BOARD MEMBER 1.00 3.00 X 0 41124 0 JEFFERY PATTERSON BOARD VICE CHAIR 1.00 3.00 X 0 44072 0 RUSTY YOUNG BOARD MEMBER 1.00 3.00 X 0 40000 0 FERNANDO ANIBAN BOARD MEMBER 1.00 3.00 X 0 39200 0 RICHARD BROWNE BOARD MEMBER 1.00 3.00 X 0 40100 0 VINCE PEARSON BOARD MEMBER 1.00 3.00 X 0 41300 0 KEVIN LLOSE BOARD MEMBER 1.00 3.00 X 0 40100 0 DUANE HOPKINS BOARD MEMBER 1.00 3.00 X 0 0 0 EDELMIRO HINOJOSA BOARD MEMBER 1.00 3.00 X 0 0 0 AMY GALVIN CGO & CORP SECRETARY 1.00 36.50 X 0 363975 93119 TROY LEPAGE COO & CFO 1.00 36.50 X 0 381329 92419 SHERRYL SULLIVAN CHIEF INSURANCE OFFICER 1.00 36.50 X 0 367060 67399 COURTNEY RICE CHIEF COMMUNICATIONS OFFICER 5.00 32.50 X 0 285008 85086 PAUL LAGONIGRO DIRECTOR OF FINANCE 1.00 36.50 X 0 236763 79001 KENNETH JR MERRIFIELD VP & DIR. OF ACCT. MGMT UNTIL 8/2023 1.00 36.50 X 0 174297 29407 KRISTINA TATROE DIRECTOR OF ONLINE TRAINING 30.00 7.50 X 0 166428 52294 0 3282106 592844 0 0 1 0 0 SUBSCRIPTION FEES 611430 1126705 1126705 PAY PER VIEW FEES 611430 934299 934299 CERTIFICATION FEES 611430 275504 275504 2336508 2336508 2336508 0 0 1077000 1077000 983198 763776 219422 131883 103174 28709 160679 117079 43600 71316 55470 15846 2075 2075 18700 18700 66356 22167 44189 21169 20505 664 64246 13685 50561 186812 161515 25297 21351 21351 50618 39024 11594 4718 4718 38134 29354 8780 21560 21560 EDUCATIONAL DEVELOPMENT 344525 344525 EDUCATIONAL PRODUCTION 164729 164729 REGISTRATIONS & SPONSOR 25635 25604 31 OTHER TAXES 14321 14321 38343 25128 13215 3507368 2962735 544633 0 2771099 1938816 353839 49395 92553 1095 1297 24485 30719 3199913 2063385 194108 215933 554883 529245 138175 176320 887166 921498 X 2312747 1141887 2312747 1141887 3199913 2063385 -1170860 0 X 0 1 X 1 0 X 2089059 2544185 2521035 2554034 2336508 12044821 2089059 2544185 2521035 2554034 2336508 12044821 0 229109 224558 74790 74460 602917 229109 224558 74790 74460 602917 11441904 2089059 2544185 2521035 2554034 2336508 12044821 0.94990 0.92890 0.00000 0.00000 X 0 DUE TO AFFILIATES 176320 176320 X 2336508 0 2336508 0 2336508 3507368 0 3507368 0 3507368 PART X, LINE 2: THE COMPANY HAS RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE INDICATING THAT THE COMPANY QUALIFIES UNDER THE PROVISIONS OF 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COMPANY ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FASB ASC 740, "INCOME TAXES", WITH RESPECT TO HOW COMPANIES SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE UNCERTAIN TAX POSITIONS IN THEIR FINANCIAL STATEMENTS. THE COMPANY DID NOT RECORD ANY UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2023 AND 2022. THE COMPANY DOES NOT BELIEVE IT IS REASONABLY POSSIBLE THAT ITS UNRECOGNIZED TAX BENEFITS WOULD MATERIALLY CHANGE IN THE NEXT TWELVE MONTHS. ALL TAX YEARS FROM 2020 FORWARD ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE COMPANY'S POLICY IS TO INCLUDE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF ITS PROVISION FOR INCOME TAXES. AS OF DECEMBER 31, 2023 AND 2022, THE COMPANY DID NOT RECORD ANY PENALTIES OR INTEREST ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS. 1 PUBLIC AND AFFORDABLE HOUSING RESEARCH CORP 189 COMMERCE COURT POBOX 189 CHESHIRE CT 06410 451470844 501(C)(3) 1077000 0 PUBLIC AND AFFORDABLE HOUSING RESEARCH CORPTO SUPPORT PAHRC'S EXEMPT PURPOSES, NAMELY FOR GENERAL SUPPORT OF AND TO ASSIST PAHRC IN CARRYING OUT RESEARCH PROJECTS AND CONSULTATIONS BASED ON THEIR RESEARCH THAT WILL INFORM RESIDENTS, OWNERS, OPERATORS,DEVELOPERS, AND REGULATORS OF, AND VENDORS TO, PUBLIC AND AFFORDABLE HOUSING THROUGHOUT THE UNITED STATES. 1 0 PART I, LINE 2: MONITORING THE USE OF FUNDS IS THE RESPONSIBILITY OF THE BOARD OF DIRECTORS. HTI AND PAHRC HAVE AN IDENTICAL BOARD. IN ADDITION, OPERATIONAL AND FINANCIAL REPORTS, INCLUDING FINANCIAL STATEMENTS, FROM PAHRC ARE PROVIDED TO SUBSTANTIATE THE OPERATIONS OF THE ORGANIZATIONS AND THE USE OF THE FUNDS. 0 0 0 0 0 0 0 0 0 EDMUND MALASPINA PRESIDENT & CEO 0 482816 0 326650 0 0 0 52579 0 41540 0 903585 0 0 TROY LEPAGE COO & CFO 0 268181 0 113148 0 0 0 52579 0 39840 0 473748 0 0 AMY GALVIN CGO & CORP SECRETARY 0 246030 0 117945 0 0 0 52579 0 40540 0 457094 0 0 SHERRYL SULLIVAN CHIEF INSURANCE OFFICER 0 251257 0 115803 0 0 0 52579 0 14820 0 434459 0 0 COURTNEY RICE CHIEF COMMUNICATIONS OFFICER 0 195801 0 89207 0 0 0 46789 0 38297 0 370094 0 0 PAUL LAGONIGRO DIRECTOR OF FINANCE 0 190143 0 46620 0 0 0 37461 0 41540 0 315764 0 0 KRISTINA TATROE DIRECTOR OF ONLINE TRAINING 0 134787 0 31641 0 0 0 23153 0 29141 0 218722 0 0 KENNETH JR MERRIFIELD VP & DIR. OF ACCT. MGMT UNTIL 8/2023 0 127198 0 47099 0 0 0 13586 0 15821 0 203704 0 0 PART I, LINE 3 THE ORGANIZATIONS CEO IS COMPENSATED BY A RELATED ORGANIZATION UNDER A COMMON PAYMASTER ARRANGEMENT. THE RELATED ORGANIZATION USES THE FOLLOWING METHODS TO ESTABLISH HIS COMPENSATION: COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 2 THE ORGANIZATIONS'S DIRECTORS (SCOTT BERTRAND, EDWIN LOWNDES, DOUGLAS DZEMA, JAMES DIPAOLO, JANE SMITH, MARY SMITH, JEFFREY PATTERSON, RUSTY YOUNG, FERNANDO ANIBAN, RICHARD BROWNE, VINCE PEARSON, KEVIN LOSO, DUANE HOPKINS, EDELMIRO HINOJOSA, EDMUND MALASPINA) AND OFFICERS (EDMUND MALASPINA, AMY GALVIN, TROY LEPAGE, SHERRYL SULLIVAN, COURTNEY RICE, PAUL LAGONIGRO, KENNETH MERRIFIELD JR) ARE PART OF THE SAME MANAGEMENT TEAMS FOR RELATED TAXABLE ENTITIES. - BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF THE FORM 990 IS CONDUCTED BY THE CHIEF FINANCIAL OFFICER & TREASURER, CHIEF OPERATING OFFICER, EXECUTIVE VICE PRESIDENT, AND ASSISTANT TREASURER. THE ORGANIZATION PROVIDES A COMPLETE COPY OF THE FORM 990 TO THE MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL OFFICERS, DIRECTORS AND EMPLOYEES TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. THE COMPLETED FORMS ARE REVIEWED BY THE HUMAN RESOURCE DEPARTMENT TO IDENTIFY ANY POTENTIAL CONFLICTS OF INTEREST. ANY POTENTIAL CONFLICTS ARE FURTHER EVALUATED BY THE CEO, AND IF WARRANTED, ARE BROUGHT TO THE ATTENTION OF THE BOARD OF DIRECTORS FOR DISCUSSION AND RESOLUTION. SIMILARLY, ANY POTENTIAL CONFLICTS OF INTEREST THAT ARE BROUGHT TO THE ATTENTION OF THE ORGANIZATION BY THE OUTSIDE AUDITORS OR BY AN EMPLOYEE OR OTHER PERSON ARE INVESTIGATED AND RESOLVED IN ACCORDANCE WITH THE PROCEDURES DISCUSSED ABOVE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S CEO IS COMPENSATED BY A RELATED ORGANIZATION UNDER A COMMON PAYMASTER ARRANGEMENT. THE RELATED ORGANIZATION USES INDEPENDENT 3RD PARTY SALARY SURVEYS TO ASSIST IN DETERMINING HIS COMPENSATION WHICH IS APPROVED BY THE BOARD OF DIRECTORS AND DOCUMENTED IN THE MINUTES. THE LAST REVIEW OF THE ORGANIZATION'S CEO OCCURRED IN MARCH 2022. OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION ARE COMPENSATED BY A RELATED ORGANIZATION UNDER A COMMON PAYMASTER ARRANGEMENT. THE RELATED ORGANIZATION REVIEWS ALL COMPENSATION AS PART OF ITS ANNUAL BUDGETING PROCESS, WHICH OCCURRED IN 2023 AND IS DOCUMENTED IN THE MINUTES. THE RELATED ORGANIZATION USES INDEPENDENT THIRD PARTY SALARY SURVEYS TO ASSIST IN DETERMINING THEIR COMPENSATION EVERY THREE YEARS AND IN CASES OF NEW HIRES, PROMOTIONS, AND SIGNIFICANT CHANGES IN ROLES OR RESPONSIBILITIES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. HOUSING AUTHORITY RISK RETENTION GROUP INC 189 COMMERCE COURT CHESHIRE CT 06410 061206658 PROVIDES LIABILITY INS. COVERAGE TO MEMBERS OF PHA'S IN THE U.S. VT N/A 0 HOUSING AUTHORITY PROPERTY INSURANCE A MUTUAL COMPANY 189 COMMERCE COURT CHESHIRE CT 06410 061206659 PROVIDES PROPERTY INS. COVERAGE TO MEMBERS OF PHA'S IN THE U.S. VT N/A 0 HOUSING AUTHORITY INSURANCE INC 189 COMMERCE COURT CHESHIRE CT 06410 222935104 DEVELOPMENT AND MARKETING OF RISK MANAGEMENT AND INSURANCE PROGRAMS DC 501(C)(4) N/A 0 PUBLIC AND AFFORDABLE HOUSING RESEARCH CORPORATION 189 COMMERCE COURT CHESHIRE CT 06410 451470844 PERFORM RESEARCH PROJECTS FOR PUBLIC AND AFFORDABLE HOUSING CT 501(C)(3) LINE 12B, II N/A 0 HOUSING INVESTMENT GROUP INC 189 COMMERCE COURT CHESHIRE CT 06410 061448816 HOLDING COMPANY DE N/A C 0 HOUSING ENTERPRISE INSURANCE COMPANY INC 189 COMMERCE COURT CHESHIRE CT 06410 061597889 INSURANCE VT N/A C 0 HOUSING INSURANCE SERVICES INC 189 COMMERCE COURT CHESHIRE CT 06410 061314815 INSURANCE AGENCY CT N/A C 0 HOUSING SPECIALTY INSURANCE COMPANY INC 189 COMMERCE COURT CHESHIRE CT 06410 464271747 INSURANCE VT N/A C 0 INNOVATIVE HOUSING INSURANCE COMPANY INC 189 COMMERCE COURT CHESHIRE CT 06410 474611632 INSURANCE COMPANY VT N/A C 0 HOUSING ALLIANCE GROUP LLC 189 COMMERCE COURT CHESHIRE CT 06410 474650587 ASSISTING PUBLIC HOUSING AUTHORITIES VT N/A C 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0 HOUSING AUTHORITY RISK RETENTION GROUP INC M 1891326 ACTUAL