Prudential Checklist

THE NHP FOUNDATION AND ITS AFFILIATED ENTITIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED YEARS ENDED DECEMBER 31, 2018 and 2017

NOTE 6 - INVESTMENTS IN OPERATING ENTITIES As of December 31, 2018, and 2017, NHPF and its affiliates have investments in operating entities that it accounts for under the cost or equity method. These investments are summarized in the table below:

Date of Initial Investment

Accounting Method

Operating Entity

12/31/2018

12/31/2017

Housing Partnership Equity Trust, LLC

Various

Cost Cost Cost

$

184,030

$

184,052

NHPF-Shore Hill Investor, LLC NHPF-Shore Hill Manager, LLC

2018 2018

1,515,320

- -

2,530

1,701,880

184,052

Total cost method investments

CHA LLC

2016 2011 2015 2016 2017 2017

Equity Equity Equity Equity Equity Equity

(36)

-

Cherry Estates Eagles Landing NHPF/UA, LLC NHPF/UA II, LLC NHPF/WFH, LLC

1,821

1,820

44,339

44,342

627,685

-

33,585

(85,974)

(32,500) 674,894

-

Total equity method investments

(39,812)

$

2,376,774

$

144,240

Total cost and equity method investments

The combined equity investments as of and for the years ended December 31, 2018 and 2017 are summarized below:

Investments in operating entities at January 1, 2017

$

737,280

Capital contributions paid

44,342

Distributions received

(821,757)

Equity in income of Operating Entities

323

Investments in operating entities at December 31, 2017

$

(39,812)

Capital contributions paid

381,550

Distributions received

(55,678)

Equity in losses of operating entities

388,834

Investments in operating entities at December 31, 2018

$

674,894

The combined summary financial information of the equity investments as of December 31, 2018 and 2017 and for the years then ended, are as follows:

- 25 -

Powered by