Prudential Checklist

THE NHP FOUNDATION AND ITS AFFILIATED ENTITIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

Years ended December 31, 2019 and 2018 _________

2019

2018

Cash flows from operating activities: (Deficit) of revenue over expenses

$

(13,102,279)

$

(12,636,092)

Adjustments to reconcile (deficit) of revenue over expenses to cash provided by operating activities: Depreciation and amortization

16,590,791 1,789,065 1,737,683

13,035,576 1,160,606 1,359,779

Bad debt expense

Amortization of debt issuance costs

Unrealized loss (gain) on swap

359,016

(366,243) (486,205) (388,834)

Gain on sale of properties

(10,313)

Other loss (gain) in housing funds

(129,633)

Increase (decrease) in operating assets: Accrued interest on notes receivable

(95,589)

(60,037)

Prepaid expenses and other assets

(3,329,247) (4,531,189)

2,027,127

Due from affiliates

(2,304,795)

Grant receivable

6,582

(4,094)

(Increase) decrease in operating liabilities: Accounts payable and accrued expenses

(8,515,508)

7,018,212 1,857,698

Other liabilities

8,058,079

Tenants’ security deposits

191,041

194,227 228,520

Accrued interest on mortgage, notes and construction loan payable

1,010,393

Net cash provided by operating activities

28,892

10,635,445

Cash flows from investing activities: Repayment (issuance) of notes receivable

705,704

(1,250,678)

Purchase of land, buildings, improvements and equipment

(185,821,196)

(104,511,948)

Purchase of other assets

(1,283,961)

(343,175) (627,395)

Net advances of working capital

(450,439)

Net deferred development costs (additions) reimbursements

(2,890,770)

34,338

Proceeds from sale of rental property

-

23,000,000

Net proceeds from (purchase of) investment in housing funds

381,732 226,494

(411,636)

Net sales of investments

615,055

Net cash used in investing activities

(189,132,436)

(83,495,439)

Cash flows from financing activities: Capital contributions received from noncontrolling interests

52,066,015

26,951,609

Net payment of advances from affiliates

153,506

3,197,004

Proceeds from mortgages, notes and construction loans payable

226,894,325 (58,427,047)

121,914,263 (63,540,961)

Principal payments on mortgages, notes and construction loans payable

Payments for debt issuance costs

(8,081,255)

(3,634,039)

Net cash provided by financing activities

212,605,544

84,887,876

Net increase in cash, restricted cash, and cash equivalents

23,502,000

12,027,882

Cash, restricted cash, and cash equivalents, beginning

93,670,703

81,642,821

Cash, restricted cash, and cash equivalents, ending

$

117,172,703

$

93,670,703

See notes to consolidated financial statements

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