2025-09-09T17:35:56-05:00 2024-12-31 991781118 EAG AFFORDABLE HOUSING LLC 4249 EASTON WAY STE 210 COLUMBUS OH 43219 990 2024-01-01 311502522 NATIONAL HOUSING ASSOCIATES INC NATI 6145057108 106 VILLAGE POINTE DRIVE POWELL OH 43065 R WAYNE KOEHLER PRESIDENT 6145057108 2025-08-12 1 0 MORGAN E MAHAFFEY JD P01375259 6145281454 2025-08-06 2024 2025-03-06 01:10:19Z R WAYNE KOEHLER 106 VILLAGE POINTE DRIVE POWELL OH 43065 90521 0 X WWW.NATIONALHOUSINGASSOCIATES.ORG X 1997 OH SUPPORTING AND DEVELOPING AFFORDABLE HOUSING IN THE MIDWEST. 8 7 2 7 0 0 448088 0 0 0 78111 89701 2089 820 528288 90521 0 0 0 0 161167 159606 0 0 0 180060 95025 341227 254631 187061 -164110 3072448 2912535 732246 689186 2340202 2223349 SUPPORTING AND DEVELOPING AFFORDABLE HOUSING IN THE MIDWEST. 0 0 134712 820 NATIONAL HOUSING ASSOCIATES, INC. FACILITATES, DEVELOPS, OWNS AND OPERATES LOW-INCOME AND MODERATE INCOME AFFORDABLE HOUSING PROJECTS AND FACILITIES AND SERVICES. 134712 1 0 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 7 1 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 DAVID LINN CHAIRMAN 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 THRU 111524 TRUSTEE 0.50 X 0 0 0 KERSTIN PALMER TRUSTEE 0.50 X 0 0 0 110000 0 0 1 0 0 0 0 87413 87413 -4353 0 -4353 -4353 -4353 2288 0 2288 2288 2288 GROUND LEASE INCOME 531390 5000 5000 MISCELLANEOUS INCOME 531390 173 173 5173 90521 820 0 89701 110000 82500 27500 30700 23025 7675 7854 7854 11052 8289 2763 4990 4990 6888 6888 4205 4205 1454 1454 17961 11700 6261 690 690 450 450 8748 8748 ADMINISTRATIVE EXPENSES 46538 46538 DUES AND SUBSCRIPTIONS 3101 3101 254631 134712 119919 0 25468 18136 194886 206818 1548684 1463453 2400 2400 90000 90000 90000 951354 915821 259656 215907 3072448 2912535 79826 61478 400000 400000 252420 227708 732246 689186 X 1684202 1733349 656000 490000 2340202 2223349 3072448 2912535 -164110 47257 0 X X 0 1 X 1 0 X 448088 448088 448088 448088 448088 188162 107480 81361 82994 87413 547410 995498 102034 0.45010 0.44850 X 90000 90000 90000 INVESTMENT IN REAL ESTATE PARTNERSHIPS 32723 RIGHT OF USE ASSET 28256 DEVELOPER FEE NOTE RECEIVABLE 154928 215907 NOTE PAYABLE TO RELATED PARTY 186767 DUE TO AFFILIATES 12000 LEASE LIABILITY 28941 227708 X 130890 47257 47257 83633 6888 6888 90521 247743 0 247743 6888 6888 254631 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, 2024 AND 2023. FORM 990, PART VI, SECTION A, LINE 2 WAYNE KOEHLER AND KARA KOEHLER HAVE FAMILY RELATIONSHIP. 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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