2024-09-25T10:58:58-05:00 2023-12-31 991781118 EAG AFFORDABLE HOUSING LLC 4249 EASTON WAY STE 210 COLUMBUS OH 43219 990 2023-01-01 311502522 NATIONAL HOUSING ASSOCIATES INC NATI 6145057108 106 VILLAGE POINTE DRIVE POWELL OH 43065 R WAYNE KOEHLER PRESIDENT 6145057108 2024-09-18 1 0 MORGAN E MAHAFFEY JD P01375259 6145281454 2024-09-18 2023 2024-08-08 14:25:15Z R WAYNE KOEHLER 106 VILLAGE POINTE DRIVE POWELL OH 43065 533171 0 X WWW.NATIONALHOUSINGASSOCIATES.ORG X 1997 OH SUPPORTING AND DEVELOPING AFFORDABLE HOUSING IN THE MIDWEST. 8 6 2 8 0 0 0 448088 0 0 73131 78111 5994 2089 79125 528288 950 0 0 0 149792 161167 0 0 0 79620 180060 230362 341227 -151237 187061 2805738 3072448 717167 732246 2088571 2340202 SUPPORTING AND DEVELOPING AFFORDABLE HOUSING IN THE MIDWEST. 0 0 204714 2089 NATIONAL HOUSING ASSOCIATES, INC. FACILITATES, DEVELOPS, OWNS AND OPERATES LOW-INCOME AND MODERATE INCOME AFFORDABLE HOUSING PROJECTS AND FACILITIES AND SERVICES. 204714 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 KY OH X R WAYNE KOEHLER 6144032242 106 VILLAGE POINTE DRIVE POWELL OH 43065 R WAYNE KOEHLER PRESIDENT 40.00 X X 110000 0 0 MARY O'DOHERTY VICE PRESIDENT 1.00 X X 0 0 0 TIM WILLIAMS CHAIRMAN (THROUGH NOVEMBER 2023) 1.00 X X 0 0 0 DAVID LINN CHAIRMAN (AFTER NOVEMBER 2023) 1.00 X X 0 0 0 DIANE S EMMONS SECRETARY 1.00 X X 0 0 0 SHARON CONSTANS TRUSTEE 0.50 X 0 0 0 JOHN KIRCHER TRUSTEE 0.50 X 0 0 0 KARA KOEHLER TRUSTEE 0.50 X 0 0 0 JESSICA MOORMAN TRUSTEE 0.50 X 0 0 0 110000 0 0 1 0 0 0 0 448088 448088 82994 82994 -3207 0 -3207 -3207 -3207 4883 -4883 -4883 -4883 GROUND LEASE INCOME 531390 5000 5000 MISCELLANEOUS INCOME 531390 296 296 5296 528288 2089 0 78111 110000 82500 27500 32548 24411 8137 7284 7284 11335 8501 2834 7491 7491 6695 6695 4385 4385 1539 1539 16166 10800 5366 2080 2080 1882 1882 6095 6095 DEVELOPMENT COSTS 70525 70525 ADMINISTRATIVE EXPENSES 59991 59991 DUES AND SUBSCRIPTIONS 3211 3211 341227 204714 136513 0 82964 25468 211466 194886 1249675 1548684 2400 2400 90000 90000 90000 889689 951354 279544 259656 2805738 3072448 50630 79826 400000 400000 266537 252420 717167 732246 X 1432571 1684202 656000 656000 2088571 2340202 2805738 3072448 187061 64570 0 X X 0 1 X 1 0 X 41638 448088 489726 41638 448088 489726 489726 142272 188162 107480 81361 82994 602269 1091995 221259 0.44850 0.23970 X THE ORGANIZATION'S EXEMPT PURPOSE IS TO SUPPORT AND DEVELOP AFFORDABLE HOUSING IN THE MIDWEST. REVENUES FROM DEVELOPING AFFORDABLE HOUSING CAN SOMETIMES BE CYCLICAL IN NATURE, DEPENDING ON THE PROJECTS IN PROGRESS. THE ORGANIZATION IS CURRENTY WORKING ON NEW PROJECTS THAT SHOULD ALLEVIATE THE ISSUE WITH THE PUBLIC SUPPORT TEST IN FUTURE YEARS AS NEW PROJECTS ATTRACT MORE DONORS FROM NONPROFITS WITHIN THE INDUSTRY. IN ADDITION, THE ORGANIZATION BELIEVES IT WOULD PASS THE IRC SEC 509(A)(2) SUPPORT TEST, IN THE EVENT THE ORGANIZATION'S PUBLIC SUPPORT IS CHALLENGED.THE ORGANIZATION'S GOVERNING BODY CONSISTS OF INDEPENDENT LEADERS WITH AN ESTABLISHED HISORY OF REPRESENTING AND IMPROVING THE COMMUNITIES THEY SERVE. THE GOVERNING BODY'S COMMITMENT TO REPRESENTING THE BOARD INTEREST OF THE GENERAL PUBLIC HAS BEEN PROVEN BY THEIR YEARS OF SERVICE TO THE NON-PROFIT AFFORDABLE HOUSING SECTOR AS WELL AS THEIR BACKGROUND OF SERVING A DIVERSE RANGE OF OTHER CHARITABLE ORGANIZATIONS.THE ORGANIZATION DEVELOPS FACILITIES THAT ARE AVAILABLE TO LOW-INCOME FAMILIES OF THE PUBLIC. THEIR PRESERVATION AND CONSTRUCTION OF FEDERALLY ASSISTED AFFORDABLE HOUSING HAS BEEN PROVIDED BY THE ORGANIZATION ON A CONTINUOUS BASIS AND GREATLY BENEFITS THESE COMMUNITIES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90000 90000 90000 INVESTMENT IN REAL ESTATE PARTNERSHIPS 37076 RIGHT OF USE ASSET 42652 DEVELOPER FEE NOTE RECEIVABLE 179928 259656 NOTE PAYABLE TO RELATED PARTY 194683 DUE TO AFFILIATES 14400 LEASE LIABILITY 43337 252420 X 586163 64570 64570 521593 6695 6695 528288 334532 0 334532 6695 6695 341227 PART X, LINE 2: THE COMPANY IS EXEMPT FROM FEDERAL TAXES ON INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. EFFECTIVE JANUARY 1, 2011, NHA FILED AN ELECTION WITH THE INTERNAL REVENUE SERVICE ("IRS") TO TERMINATE ITS STATUS AS A PRIVATE FOUNDATION AND INSTEAD OPERATE AS A NOT-FOR-PROFIT ORGANIZATION UNDER 501(C)(3) OF THE IRC. IN MAY 2016, THE IRS APPROVED NHA'S ELECTION TO TERMINATE ITS PRIVATE FOUNDATION STATUS, THEREFORE, NHA FILED THE 2016 TAX RETURN AS A NOT-FOR-PROFIT ORGANIZATION. NHAPP, SVD, NHAM, NHAG AND NHAHH ARE TAX EXEMPT CONTROLLED ENTITIES, THEREFORE, ARE DEEMED TO BE TAX EXEMPT ORGANIZATIONS. NHAPP, SVD, NHAM, NHAG AND NHAHH HAVE FILED ELECTIONS WITH THE INTERNAL REVENUE SERVICE TO NOT BE TREATED AS A TAX EXEMPT ENTITY AND TO FILE INCOME TAX RETURNS AS A CORPORATION. THE COMPANY ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") FOR INCOME TAXES. THIS INTERPRETATION PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS INTERPRETATION ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE COMPANY DETERMINED THAT ALL INCOME TAX FILING POSITIONS WOULD BE SUSTAINED UPON EXAMINATION AND ACCORDINGLY, HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022. FORM 990, PART VI, SECTION B, LINE 11B MEMBERS OF THE BOARD RECEIVE A COPY OF THE 990 AND REVIEW THE FORM PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AT EACH QUARTERLY MEETING, THE INDIVIDUAL BOARD MEMBERS DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST THAT EXIST AND THE BOARD REQUIRES ALL BOARD MEMBERS TO RECUSE THEMSELVES FROM PARTICIPATING IN ANY DECISIONS WHERE THEY HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FROM THE PUBLIC THE EXEMPT ORGANIZATION WILL PROVIDE A COPY OF FORM 990 AND ANY GOVERNING DOCUMENTS BY MAIL OR IN PERSON. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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