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        <ExplanationTxt>DREAMKEY PARTNERS, INC., CMHP PROPERTIES, INC. AND FAIRVIEW SENIOR HOUSING, INC. ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE CONSOLIDATED FINANCIAL STATEMENTS. DREAMKEY DID NOT HAVE ANY UNRELATED BUSINESS INCOME TAX FOR THE YEAR ENDED DECEMBER 31, 2023. DREAMKEY'S CORPORATE TAXABLE AFFILIATES RECOGNIZE INCOME TAXES UNDER THE ASSET AND LIABILITY METHOD. FOR THE YEAR ENDED DECEMBER 31, 2023, TAXABLE INCOME OR LOSS AND TEMPORARY DIFFERENCES, INDIVIDUALLY AND IN THE AGGREGATE, ARE NOT MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. DREAMKEY'S AFFILIATES, SINGLE MEMBER LIMITED LIABILITY COMPANIES AND LIMITED LIABILITY COMPANIES THAT ARE CONTROLLED AND CONSOLIDATED BY DREAMKEY ARE ENTITIES THAT HAVE ELECTED TO BE TREATED AS PASS-THROUGH ENTITIES FOR INCOME TAX PURPOSES AND, AS SUCH, ARE NOT SUBJECT TO INCOME TAXES. RATHER, ALL ITEMS OF TAXABLE INCOME, DEDUCTIONS AND TAX CREDITS ARE PASSED THROUGH TO AND ARE REPORTED BY THEIR OWNERS ON THEIR RESPECTIVE INCOME TAX RETURNS. EACH ENTITY'S FEDERAL TAX STATUS AS A PASS-THROUGH ENTITY IS BASED ON THEIR RESPECTIVE LEGAL STATUS AS A LIMITED LIABILITY COMPANY. ACCORDINGLY, THE ENTITIES ARE NOT REQUIRED TO TAKE ANY POSITIONS IN ORDER TO QUALIFY AS PASS-THROUGH ENTITIES. THE INDIVIDUAL ENTITIES (UNLESS A SINGLE MEMBER LIMITED LIABILITY COMPANY WHICH IS NOT REQUIRED TO FILE A TAX RETURN WITH THE INTERNAL REVENUE SERVICE) ARE REQUIRED TO FILE AND DO FILE TAX RETURNS WITH THE INTERNAL REVENUE SERVICE AND OTHER TAXING AUTHORITIES. ACCORDINGLY, THESE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES AND THE ENTITIES HAVE NO OTHER TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE. INCOME TAX RETURNS FILED BY DREAMKEY AND ITS AFFILIATES ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2020 REMAIN OPEN.</ExplanationTxt>
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        <ExplanationTxt>THE AUDITED FINANCIAL STATEMENTS ARE A CONSOLIDATION OF DREAMKEY PARTNERS, INC. AND SUBSIDIARIES FOR THE 12 MONTH PERIOD JANUARY 1, 2023 THROUGH DECEMBER 31, 2023.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CFO AND OTHER ACCOUNTING STAFF OF THE ORGANIZATION REVIEW A DRAFT COPY OF THE TAX RETURN, CONSULTING WITH THE PRESIDENT AND COO WHERE NECESSARY, TO ENSURE THAT THE RETURN IS CORRECT. THE FINAL VERSION OF THE RETURN IS DISTRIBUTED TO MEMBERS OF THE BOARD OF DIRECTORS.</ExplanationTxt>
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        <ExplanationTxt>SALARIES WERE COMPARED TO THOSE OF CHARLOTTE HOUSING AUTHORITY; CONSULTED PUBLICATIONS; ENGAGED A CONSULTANT WHO STUDIED DKP COMPENSATION AND MADE RECOMMENDATIONS.</ExplanationTxt>
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        <ExplanationTxt>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
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          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
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          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
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          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
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          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
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          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
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          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
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          <BusinessNameLine1Txt>Dillard School Apartments LLC</BusinessNameLine1Txt>
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          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
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          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
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          <BusinessNameLine1Txt>Gables II Manager Inc</BusinessNameLine1Txt>
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          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
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          <CityNm>Charlotte</CityNm>
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          <ZIPCd>28217</ZIPCd>
        </USAddress>
        <EIN>943482627</EIN>
        <PrimaryActivitiesTxt>Real Estate Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NC</LegalDomicileStateCd>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Statesville Avenue Manager Inc</BusinessNameLine1Txt>
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          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
          <CityNm>Charlotte</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
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        </USAddress>
        <EIN>800443458</EIN>
        <PrimaryActivitiesTxt>Real Estate Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NC</LegalDomicileStateCd>
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          <CityNm>Charlotte</CityNm>
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        <PrimaryActivitiesTxt>Real Estate Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NC</LegalDomicileStateCd>
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        <ShareOfEOYAssetsAmt>248882</ShareOfEOYAssetsAmt>
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        <ControlledOrganizationInd>true</ControlledOrganizationInd>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Catawba Senior Manager Inc</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
          <CityNm>Charlotte</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28217</ZIPCd>
        </USAddress>
        <EIN>462107863</EIN>
        <PrimaryActivitiesTxt>Real Estate Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NC</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>DKP Inc</BusinessNameLine1Txt>
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        <EntityTypeTxt>C Corporation</EntityTypeTxt>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Wellspring Manager Inc</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
          <CityNm>Charlotte</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
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        </USAddress>
        <EIN>825465727</EIN>
        <PrimaryActivitiesTxt>Real Estate Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NC</LegalDomicileStateCd>
        <DirectControllingEntityName>
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        <EntityTypeTxt>C Corporation</EntityTypeTxt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Atando Manager Inc</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
          <CityNm>Charlotte</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28217</ZIPCd>
        </USAddress>
        <EIN>475118270</EIN>
        <PrimaryActivitiesTxt>Real Estate Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NC</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>DKP Inc</BusinessNameLine1Txt>
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        <EntityTypeTxt>C Corporation</EntityTypeTxt>
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        <OwnershipPct>1</OwnershipPct>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CMHP TECE Georgia Inc</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
          <CityNm>Charlotte</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28217</ZIPCd>
        </USAddress>
        <EIN>823468889</EIN>
        <PrimaryActivitiesTxt>Real Estate Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NC</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>DKP Inc</BusinessNameLine1Txt>
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        <EntityTypeTxt>C Corporation</EntityTypeTxt>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Tuckaseegee Manager Inc</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
          <CityNm>Charlotte</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28217</ZIPCd>
        </USAddress>
        <EIN>822631815</EIN>
        <PrimaryActivitiesTxt>Real Estate Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NC</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>DKP Inc</BusinessNameLine1Txt>
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        <EntityTypeTxt>C Corporation</EntityTypeTxt>
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        <OwnershipPct>1</OwnershipPct>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Nolley Manager Inc</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
          <CityNm>Charlotte</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28217</ZIPCd>
        </USAddress>
        <EIN>831750405</EIN>
        <PrimaryActivitiesTxt>Real Estate Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NC</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>DKP Inc</BusinessNameLine1Txt>
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        <EntityTypeTxt>C Corporation</EntityTypeTxt>
        <ShareOfTotalIncomeAmt>-1165</ShareOfTotalIncomeAmt>
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        <OwnershipPct>1</OwnershipPct>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Freedom Manager Inc</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
          <CityNm>Charlotte</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28217</ZIPCd>
        </USAddress>
        <EIN>824279145</EIN>
        <PrimaryActivitiesTxt>Real Estate Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NC</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>DKP Inc</BusinessNameLine1Txt>
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        <EntityTypeTxt>C Corporation</EntityTypeTxt>
        <ShareOfTotalIncomeAmt>-1190</ShareOfTotalIncomeAmt>
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        <OwnershipPct>1</OwnershipPct>
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      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Connelly Manager Inc</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
          <CityNm>Charlotte</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28217</ZIPCd>
        </USAddress>
        <EIN>862119292</EIN>
        <PrimaryActivitiesTxt>Real Estate Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NC</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>DKP Inc</BusinessNameLine1Txt>
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        <EntityTypeTxt>C Corporation</EntityTypeTxt>
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      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>JOS Manager Inc</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
          <CityNm>Charlotte</CityNm>
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          <ZIPCd>28217</ZIPCd>
        </USAddress>
        <EIN>872767731</EIN>
        <PrimaryActivitiesTxt>Real Estate Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NC</LegalDomicileStateCd>
        <DirectControllingEntityName>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Mayfield Manager Inc</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
          <CityNm>Charlotte</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28217</ZIPCd>
        </USAddress>
        <EIN>872686722</EIN>
        <PrimaryActivitiesTxt>Real Estate Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NC</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>DKP Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C Corporation</EntityTypeTxt>
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      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Dunbar Manager Inc</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>4601 Charlotte Park Drive Ste 350</AddressLine1Txt>
          <CityNm>Charlotte</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28217</ZIPCd>
        </USAddress>
        <EIN>921289187</EIN>
        <PrimaryActivitiesTxt>Real Estate Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>SC</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>DKP Inc</BusinessNameLine1Txt>
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        <EntityTypeTxt>C Corporation</EntityTypeTxt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>