Prudential Checklist

THE NHP FOUNDATION AND ITS AFFILIATED ENTITIES

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

December 31, 2018 and 2017 __________

Assets

2018

2017

Assets: Cash and cash equivalents Investments - restricted Investments - unrestricted

$

37,293,851

$

44,889,762

148,886 77,608

467,970 373,579 734,448 880,833

Restricted cash

1,662,526 2,191,548

Notes receivable and accrued interest

Grants receivable

9,120

5,026

Investment in housing funds

2,376,774

144,240

Land, buildings, improvements and equipment, net

494,118,247 48,581,682

433,437,788 28,905,368

Mortgage escrow and utility deposits Prepaid expenses and other assets

4,046,153

7,233,886

Working capital advances Replacement reserves Tenants’ security deposits Deferred development costs Deferred other assets, net

643,776

16,381

4,617,950 1,514,694 4,949,521 1,541,886 9,746,372

5,736,419 1,376,824 4,983,859 1,135,753 7,441,577

Due from affiliates

Total assets

$

613,520,594

$

537,763,713

Liabilities and Net Assets

Liabilities: Accounts payable and accrued expenses

$

10,574,644 6,223,232 1,615,399 386,094,549

$

12,515,007 4,731,777 1,421,172 351,223,596

Other liabilities

Tenants’ security deposits

Mortgage notes payable and accrued interest, net Notes and construction loans payable and accrued interest, net

101,277,848

79,039,366

Asset management fees payable Accounts payable - affiliates

10,624

42,458

13,957,681

10,771,301

Total liabilities

519,753,977

459,744,677

Net assets: Without donor restrictions - controlling Without donor restrictions - noncontrolling

51,623,550 42,091,943

55,535,912 22,424,428

Total net assets without donor restrictions

93,715,493

77,960,340

Net assets with donor restrictions

51,124

58,696

Total net assets

93,766,617

78,019,036

Total liabilities and net assets

$

613,520,594

$

537,763,713

See notes to consolidated financial statements

5

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