NHP Annual Report 2023: Dynamic Growth: Past is Prologue

NHPF Fiscal Year 2023 Annual Report Dynamic Growth: Past is Prologue

Note from the Chair of the Board of Trustees

AS WE REFLECT ON THE PAST YEAR, I am proud to present The NHP Foundation (NHPF) Annual Report and to note that it will be the last report I present as I transition from the role of Board Chair to Trustee. This report highlights our achievements, challenges, and the significant strides we have made in our mission to provide affordable housing to those in need. Our work is a testament to the dedication and commitment of each member of our organization, including the vital role played by NHPF’s Board of Trustees. The responsibilities of Trustees are multi-faceted and essential to our organization’s success. Among these, fundraising stands out as a cornerstone of our efforts. The financial health and sustainability of our organization rely heavily on the active participation and support of our Trustees. Their engagement in identifying, cultivating, and securing donations, grants, and other sustained revenue streams/sources is instrumental in enabling NHPF to pursue the Foundation’s goals illuminated by our mission statement—“Being dedicated to preserving and creating sustainable, service- enriched multifamily housing that is both affordable to low and moderate income families and seniors, and beneficial to their communities.” Fundraising is not merely about financial contributions; it is about fostering relationships, advocating for our cause, engaging influencers, promoting thought leadership, and galvanizing all meaningful forms of community support, material and otherwise. Each Trustee’s unique network and influence play a critical role in our ability to raise awareness and generate the resources necessary for our projects. The organization is deeply grateful for the time and effort Trustees invest in these endeavors, particularly on behalf of NHPF’s unique annual gathering, the Symposium. Beyond fundraising, the Board of Trustees is tasked with governance, strategic planning, and risk oversight. Your guidance ensures that we remain true to our mission while navigating the complexities of the affordable housing sector. Through your expertise and vision, we have been able to implement effective policies, maintain fiscal responsibility, and uphold the highest standards of transparency and accountability. As I reflect back on my 13 years as Chair of the NHPF Board of Trustees, I know continued success will depend on the unwavering support and active involvement of all stakeholders. I encourage each of you to remain engaged, bring forth innovative ideas, and leverage your networks to further our mission. Together, we can create more opportunities for those in need of affordable housing and continue to make a meaningful impact in our communities. Thank you for your dedication and service and for this most meaningful chapter of my professional life. I look forward to supporting Glynna Christian and Cherie Santos- Wuest, the new Chair and Vice Chair respectively, while also remaining a part of this organization’s continuing achievements in the coming years. Ralph F. Boyd, Jr., Chair

RALPH F. BOYD, JR., CHAIR

2023 Trustees Ralph F. Boyd, Jr. Chair Glynna K. Christian Vice Chair Robert H. Abrams Richard F. Burns Sarah E. Feinberg Cherie Santos-Wuest Sheldon L. Schreiberg

Charu Singh Grace Torres Adam Weers

2 THE NHP FOUNDATION | FISCAL YEAR 2023 ANNUAL REPORT

Letter from the CEO

ONE OF NHPF’S PROUDEST ACCOMPLISHMENTS IN 2023 was earning Standard & Poor’s (S&P) AA– “stable” rating, the highest rating to be obtained by not-for-profit “social housing” providers, potentially offering NHPF access to increased sources of funding to fulfill our mission, helping to ensure a future with abundant affordable housing options. This recognition led to the receipt of a $75 million social bond issuance, underwritten by Morgan Stanley, to fund affordable housing projects that fulfill the organization’s goals of providing safe, clean affordable housing with a robust array of resident services, while reducing the carbon footprint of our residential buildings. Yet, as welcome as this news was, challenges abound in the affordable housing industry, from restrictive zoning policies, to shortages in skilled labor and higher construction costs, to higher interest rates, and dramatic increases in insurance costs. In 2023, at our 7th annual NHPF Symposium, we enlisted a gathering of intergenerational experts to see what initiatives will need to be implemented to ensure a robust and reliable future for affordable housing in the U.S. Our research has revealed a shared desire for change across generations. From Gen Z to Baby Boomers, there is a recognition of the need for affordable housing and a willingness ato act. Their collective willpower, combined with strategic initiatives, can pave the way for a stronger base of support for change. Additionally, we must safeguard and expand the Low Income Housing Tax Credit (LIHTC), a proven tool for financing affordable homes. Bipartisan support for initiatives like the Affordable Housing Credit Improvement Act underscores the widespread recognition of LIHTC’s importance. By expanding funding for LIHTC, we can address the growing demand for affordable housing, revitalizing communities across the country. But our efforts cannot stop there. We must embrace innovative approaches to construction to expedite the building process and reduce costs. By leveraging technology and automation, we can further streamline development and meet the evolving needs for future cost containment. We must expand skills-based training programs. We must also create pathways to homeownership and economic stability for all Americans. As we embark on this journey, let us remember that the future of affordable housing depends on our collective action. By co-creating solutions that prioritize inclusivity, sustainability, and innovation, we can build and preserve more, much needed, affordable housing. 2023 provided an excellent blueprint, where NHPF laid the groundwork for myriad types of affordable housing, and with your support, we look forward to increasing our output in 2024 and beyond. Our 8th annual Symposium will examine “Adapting Affordable Housing to the New Realities.” Richard F. Burns, Chief Executive Officer

RICHARD F. BURNS, CEO

THE NHP FOUNDATION | FISCAL YEAR 2023 ANNUAL REPORT 3

Dynamic Growth: Past is Prologue

AS NHPF MARKS ITS 35TH ANNIVERSARY, I continue to be energized by the organization’s unwavering commitment to providing affordable housing in communities across the nation. With costs rising and interest rates remaining elevated, never has the need to build, rehabilitate, and preserve affordable housing been greater. NHPF continued to expand its portfolio in 2023 with seven transformative projects either breaking ground or opening their doors, adding a total of 546 units to cities including Baltimore, Chicago, Hagerstown, Houston, and Washington, DC. Now serving communities across 16 states, NHPF remains dedicated to expanding our reach and ensuring that individuals and families have access to abundant, affordable housing options. One notable endeavor is RoseMary’s Place, a 149-unit development in Houston designed to provide housing for individuals who have experienced homelessness. With financing sourced from various partners, including governmental departments and other not-for-profits, this development represents a continuing effort towards addressing housing insecurity in the region. In addition to new construction ventures, NHPF also continues to undertake successful acquisition and rehabilitation initiatives. The Covent Apartments in Chicago, a historic SRO (Single Room Occupancy) building was revitalized into permanent supportive housing, further underscoring our commitment to repurpose existing structures to meet the evolving needs of our communities. Navigating through a challenging development landscape, NHPF has demonstrated resilience and innovation in securing resources and cementing even more key partnerships. Our utilization of corporate social bonds and strategic collaborations with public and private entities have enabled us to creatively fill financing gaps and ensure that we do our part to add to our housing supply and advance our mission effectively, even when the industry has faced headwinds in moving projects forward. NHPF also continued to serve as a thought leader for the industry, raising awareness of the importance of affordable housing, through its 7th Annual Symposium, “The Future of Affordable Housing.” By incorporating learnings from across the generational divide, NHPF offered solutions for how we can all do our part to ensure that residents live in safe, sustainable housing that won’t require heart-wrenching choices to make monthly rent whether they are just starting out on their own, building a family, or focused on aging in place. NHPF remains poised for continued growth and impact. With ongoing projects such as the Park Heights Senior Apartments in Baltimore, MD; Curtis Cofield ll Estates in New Haven, CT; and Seabrook Square in Austin, TX, we continue to expand our footprint. We are pleased to have forged further west in 2023 laying the groundwork for affordable housing for workers in the resort towns of Colorado who have been priced out of their own communities. As we look ahead, I want to extend my heartfelt gratitude to our partners, stakeholders, and dedicated team members who have contributed to NHPF’s success. Together, we will continue to strive towards our vision of a future where everyone has access to affordable and sustainable housing. Eric W. Price, President

ERIC W. PRICE, PRESIDENT

4 THE NHP FOUNDATION | FISCAL YEAR 2023 ANNUAL REPORT

ROSEMARY’S PLACE, HOUSTON, TX

Consolidated Statement of Financial Position For the Years Ended December 31, 2023 and 2022

ASSETS

2023

2022

CHANGE

Cash & Cash Equivalents

$94,904,309

$34,935,258

$59,969,051

Restricted Cash

5,077,563

4,537,254 655,364 171,846 49,000 1,614,616

540,309 (655,364)

Notes Receivable & Accrued Interest

Management Fee Receivable

180,220

8,374

Grants Receivable

(49,000) (84,707)

Investments In Housing Funds

1,529,909

Land, Buildings, Improvements & Equipment, Net

1,044,092,794

981,320,063 128,352,606 3,962,311 4,013,463 2,506,473 11,361,608 2,529,488 26,476,099

62,772,731 (1,205,254)

Mortgage & Other Escrows

127,147,352 4,448,911 4,382,001 2,604,941 11,955,714 8,376,977 20,328,416

Prepaid Expenses & Other Assets

486,600 368,538 98,468 594,106

Accounts Receivable

Tenants’ Security Deposits Deferred Development Costs Deferred Other Assets, Net

5,847,489 (6,147,683)

Due From Affiliates

Total Assets

$1,325,029,107

$1,202,485,448

$122,543,659

LIABILTIES

Accounts Payable & Accrued Expenses

$30,535,648

$38,335,375

$(7,799,727) 22,278,393

Other Liabilities

29,123,812 2,537,142

6,845,419 2,398,746

Tenants’ Security Deposits

138,397

Mortgage / Notes & Construction Loans Payable

1,060,206,455

981,968,228

78,238,227

& Accrued Interest Asset Management Fees Payable Investments In Operating Entities Accounts Payable / Affiliates

1,093,915 2,885,071 25,319,101

945,965 5,010,290 28,901,273

147,950

(2,125,219) (3,582,172)

Total Liabilities

$1,151,701,144

$1,064,405,295

$87,295,849

NET ASSETS

Without Donor Restrictions / Controlling Without Donor Restrictions / Non-Controlling

$74,825,311 98,056,514 172,881,825

$56,608,230 80,983,776 137,592,006

$18,217,081 17,072,738 35,289,819

Total Unrestricted Net Assets

Net Assets With Donor Restrictions

446,138

488,147

(42,009)

Total Net Assets

$173,327,963

$138,080,153

$35,247,810

Total Liabilities & Net Assets

$1,325,029,107

$1,202,485,448

$122,543,659

THE NHP FOUNDATION | FISCAL YEAR 2023 ANNUAL REPORT 5

Consolidated Statement of Revenues & Expenses For the Year Ended December 31, 2023

PROPERTY OPERATIONS

RESIDENT SERVICES

& MANAGEMENT

CORPORATE

ELIMINATIONS

TOTAL

REVENUES & GAINS

Rental Income

$104,027,968

— —

$(66,667) (825,924) (2,776,948)

$103,961,301

Developer Fee Income Resident Services Fee

9,827,338

9,001,414

953,279

1,166,320

937,459

280,110

Gain On Sale of Properties Contribution Income /Grants

1,467,086 1,888,636 15,345,462 2,189,949

756,482

23,894,647 4,357,087 16,074,584 1,292,296

(12,354,975) (6,245,723) (12,400,136)

13,763,240

Financial Revenue Other Revenue Interest Income

— — —

19,019,910 3,482,245

Total Revenues & Gains

$125,872,380

$1,922,802

$56,383,411

$(34,670,373)

$149,508,220

EXPENSES & LOSSES

Salaries & Benefits

$15,123,078 16,840,994 44,236,043 3,920,830 10,235,835 8,566,598 5,126,563 2,882,376 3,618,858 3,892,656 9,087,212 30,611,743 1,710,393 8,657,247

$915,086

$12,559,708

— —

$28,597,872 16,840,994 41,009,136 5,435,165 10,235,835 8,768,360 5,126,563 4,345,915

Maintenance

— —

Interest Expense

1,879,045 1,149,528

$(5,105,952)

Management & Administration

431,474

(66,667)

Utilities

— — — —

Insurance

12,566

189,196

Real Estate Taxes Professional Fees

117,484

1,346,055

Property & Asset Management Fees

— — — — — —

(1,138,477)

2,480,381 7,440,420

Bad Debt Expense Contribution Expense

3,437,307 430,946

110,457

(9,401,179) (803,468)

116,979

Depreciation & Amortization Other Financial Expenses

16,305

29,824,580

1,710,393 377,384

Other Losses (Income) In Investment

2,387,066

(10,666,929)

In Housing Funds Discontinued Operations Resident Services Fees

— —

— —

— —

952,544 2,452,154

(952,544)

Excess of Expenses Over Revenues

3,630,501

963,729

7,046,384

Total Expenses & Losses

$168,140,927

$2,440,339

$26,799,854

$(28,024,759)

$169,356,361

Excess (Deficiency) of Revenues

$(42,268,547)

$(517,537)

$29,583,557

$(6,645,614)

$(19,848,141)

Over Expenses

6 THE NHP FOUNDATION | FISCAL YEAR 2023 ANNUAL REPORT

Mission The NHP Foundation is a not-for-profit real estate organization dedicated to preserving and creating sustainable, service-enriched multifamily housing that is both affordable to low and moderate income families and seniors, and beneficial to their communities. Vision A future where communities flourish because attractive, sustainable housing options and life- enhancing services are ensured for income-challenged Americans. Values NHPF seeks to promote greater diversity, inclusion, racial equity, and social justice in addition to its long- established mission of providing sustainable, service-enriched affordable housing. NHPF is committed to increasing access to opportunities for historically underrepresented individuals and businesses in the development and operation of affordable housing communities.

PARK HEIGHTS SENIOR APARTMENTS, BALTIMORE, MD (PAGES 6 & 7)

Rental Income Other Revenue

70% 13%

REVENUES & GAINS

Contribution Income/Non-affiliate

9% 6% 2% 0%

Developer Fee Income

Interest Income

Resident Services Fee

Interest Expense

24% 18% 17% 10%

Depreciation & Amortization

Salaries & Benefits

Maintenance

Utilities

6% 5% 4% 4% 3% 3%

Insurance

EXPENSES & LOSSES

Excess of Expenses Over Revenues

Bad Debt Expense

Management & Administration

Real Estate Taxes Professional Fees

3% Property & Asset Management Fees 1% Other Financial Expenses 1% Discontinued Operations 0% Other losses (Income) in Investment in Housing Funds 0%

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