2024-05-14T16:31:12-05:00 2023-06-30 310800053 CLARK SCHAEFER HACKETT & CO 14 EAST MAIN STREET SUITE 500 SPRINGFIELD OH 45502 990 2022-07-01 273127414 AHEPA 53-IV INC AHEP 6788606833 11120 TESSON FERRY ROAD ST LOUIS MO 63123 JOSHUA HAMMOND PRESIDENT 6788606833 2024-05-10 1 JOSHUA HAMMOND 999009999 0 BRIDGET A BUSH P00234609 9373992000 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOSHUA HAMMOND 11120 TESSON FERRY ROAD ST LOUIS MO 63123 240662 0 X N/A X 2010 MO THE CORPORATION WAS ORGANIZED TO CONSTRUCT, OWN, AND OPERATE AN AFFORDABLE HOUSING APARTMENT COMMUNITY. X 6 6 0 6 0 0 0 0 338129 189930 90 -4266577 752 270 338971 -4076377 0 0 0 0 0 0 0 0 0 416523 214779 416523 214779 -77552 -4291156 4550296 106578 152619 58 4397677 106520 THE CORPORATION WAS ORGANIZED TO CONSTRUCT, OWN, AND OPERATE AN AFFORDABLE HOUSING APARTMENT COMMUNITY. 0 0 197507 189930 PROVIDE HOUSING TO LOW INCOME INDIVIDUALS. 197507 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 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 1 0 1 0 0 0 1 5 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 0 1 0 0 0 X SILVER TREE RESIDENTIAL LLC 6788606833 795 RIDGE LAKE BLVD STE 300 MEMPHIS TN 38120 X X JOSHUA HAMMOND PRESIDENT 1.00 X X 0 0 0 ELEANOR WHITE VICE PRESIDENT 1.00 X X 0 0 0 ROBERT COOK DIRECTOR 1.00 X 0 0 0 LAWSON STRINGER DIRECTOR 1.00 X 0 0 0 TIMOTHY BALLARD DIRECTOR 1.00 X 0 0 0 PATRICK SHEA DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 TENANT ASSISTANCE HUD 531110 123873 123873 RENTAL INCOME 531110 66057 66057 189930 462 462 50000 4317039 -4267039 -4267039 -4267039 OTHER INCOME 531110 270 270 270 -4076377 189930 0 -4266307 9720 9720 2472 2472 7552 7552 7 7 6453 6453 2785 2785 14899 14899 1649 1649 64548 64548 -11275 -11275 CONTRACT SERVICES 67662 67662 MANAGEMENT EXPENSE STAF 34263 34263 SUPPLIES 3635 3635 SNOW REMOVAL 3252 3252 7157 7157 214779 197507 17272 0 25724 59501 490 469 8531 0 0 4177565 337986 46608 4550296 106578 17206 58 83 120686 14644 0 152619 58 X -597923 106520 4995600 0 4397677 106520 4550296 106578 -4291156 0 X X 0 1 X 1 1 1 X 271012 304345 311122 338129 189929 1414537 271012 304345 311122 338129 189929 1414537 0 0 0 1414537 683 833 71 90 462 2139 683 833 71 90 462 2139 641 9813 402 752 270 11878 272336 314991 311595 338971 190661 1428554 0.99020 0.99100 0.00150 0.00110 X PART III, LINE 12 MISCELLANEOUS INCOME CONSISTS OF TENANT CHARGES, LAUNDRY AND VENDING CHARGES AND OTHER INCOME ITEMS FOR SERVICES PROVIDED FOR THE CONVENIENCE OF THE TENANTS. SCH A - PART III, LINE 12: SALE OF CAPITAL ASSET EXCLUSION THE APARTMENT PROPERTY WAS SOLD ON DECEMBER 30, 2022 FOR $50,000 AT A LOSS OF (4,267,039.00) . 0 RESERVES 93 TENANT SECURITY DEPOSIT 2959 ESCROW DEPOSIT 43556 46608 X 919223 4995600 4995600 -4076377 0 -4076377 214779 0 214779 0 214779 PART X, LINE 2: NO PROVISION OR BENEFIT FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS SINCE THE ORGANIZATION WAS ORGANIZED AS A NOTFORPROFIT CORPORATION AND HAS SECURED TAX EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE ORGANIZATION HAS DETERMINED THAT ALL INCOME TAX FILING POSITIONS WOULD BE SUSTAINED UPON EXAMINATION AND ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS PURSUANT TO ASC 740 INCOME TAXES AS OF JUNE 30, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOAN FORGIVENESS FROM U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SCHEDULE D, LINE 4B LOAN FORGIVENESS FROM U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SALE OF BUILDINGS- AHEPA 53-IV (36 UNITS)- 1762 LEMAY FERRY ROAD ST. LOUIS, MO,63125 2022-12-30 50000 FAIR MARKET VALUE 863945128 CORINTHIAN IV LP 795 RIDGE LAKE BLVD SUITE 30 MEMPHIS TN 38120 PARTNERSHIP 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS DELEGATED CONTROL OVER MANAGEMENT DUTIES TO SILVER TREE RESIDENTIAL, LLC. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS OF THE CORPORATION SHALL, AT ALL TIMES BE, LIMITED TO INDIVIDUALS WHO ARE EITHER MEMBERS OF THE BOARD OF DIRECTORS OF AHEPA NATIONAL HOUSING CORPORATION, THE SPONSORING ORGANIZATION, OR NONMEMBERS WHO HAVE THE APPROVAL OF THE SAID SPONSORING ORGANIZATION. IN THE EVENT THAT A DIRECTOR CEASES TO BE A MEMBER OF AHEPA NATIONAL HOUSING CORPORATION, OR IF THE AFORESAID APPROVAL IS WITHDRAWN, THEN IN EITHER EVENT, SUCH SHALL CONSTITUTE AUTOMATIC RESIGNATION AS A MEMBER AND DIRECTOR OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990 IS INITIALLY REVIEWED BY THE MANAGEMENT COMPANY AND THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND FINAL APPROVAL BEFORE FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C REVIEW THE POLICY ON AN ANNUAL BASIS WITH THE BOARD OF DIRECTORS TO MAKE SURE THAT EVERYONE IS COMPLYING. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 AND ALL RELATED FINANCIAL AND POLICY INFORMATION ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART VII, SECTION A, LINE 1A, COLUMN B: ALL OF THE OFFICERS, DIRECTORS, AND EMPLOYEES LISTED IN PART VII, SECTION A PERFORM SIMILAR DUTIES AND HAVE SIMILAR RESPONSIBILITIES FOR RELATED ORGANIZATIONS AS THEY DO FOR THIS ORGANIZATION. THEIR TOTAL HOURS WORKED PER WEEK FOR THIS ORGANIZATION ARE SIMILAR TO THEIR HOURS WORKED FOR RELATED ORGANIZATIONS BOTH IN TERMS OF NUMBER OF HOURS AND TYPE OF WORK PERFORMED. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. AHEPA 53-III INC 1762 LEMAY FERRY ROAD ST LOUIS MO 63125 261531552 AFFORDABLE LOW-INCOME HOUSING MO 501(C)(3) LINE 10 0 AMERICAN GI FORUM CASA DE AMISTAD INC 795 RIDGE LAKE BLVD SUITE 300 MEMPHIS TN 38120 742766000 AFFORDABLE LOW-INCOME HOUSING TX 501(C)(3) LINE 10 0 AMERICAN GI FORUM CASA DE ESPERANZA INC 795 RIDGE LAKE BLVD SUITE 300 MEMPHIS TN 38120 742804894 AFFORDABLE LOW-INCOME HOUSING TX 501(C)(3) LINE 10 0 DISCIPLES CENTER II INC DBA OAK GROVE SENIOR APARTMENTS II 4375 OAK GROVE BLVD SAN ANGELO TX 76904 752691957 AFFORDABLE LOW-INCOME HOUSING TX 501(C)(3) LINE 10 0 DISCIPLES CENTER INC DBA OAK GROVE SENIOR APARTMENTS I 4375 OAK GROVE BLVD SAN ANGELO TX 76904 752480790 AFFORDABLE LOW-INCOME HOUSING TX 501(C)(3) LINE 10 0 AMHERST GLEN SENIOR APARTMENTS INC 795 RIDGE LAKE BLVD SUITE 300 MEMPHIS TN 38120 264693544 AFFORDABLE LOW-INCOME HOUSING NY 501(C)(3) LINE 10 0 AMHERST RIDGE SENIOR APARTMENTS INC 795 RIDGE LAKE BLVD SUITE 300 MEMPHIS TN 38120 455573092 AFFORDABLE LOW-INCOME HOUSING NY 501(C)(3) LINE 10 0 AMHERST TOWNE SENIOR APARTMENTS INC 795 RIDGE LAKE BLVD SUITE 300 MEMPHIS TN 38120 510501768 AFFORDABLE LOW-INCOME HOUSING NY 501(C)(3) LINE 10 0 BATON ROUGE VILLAGE INC (FNA FARMDALE ADULT CITIZENS TOWER II) 795 RIDGE LAKE BLVD SUITE 300 MEMPHIS TN 38120 611384494 AFFORDABLE LOW-INCOME HOUSING KY 501(C)(3) LINE 10 0 CALAIS BATON ROUGE INC (FNA GLADES PIONEERS INC) 795 RIDGE LAKE BLVD SUITE 300 MEMPHIS TN 38120 650532561 AFFORDABLE LOW-INCOME HOUSING TN 501(C)(3) LINE 10 0 CHATEAU BATON ROUGE INC (FNA COLLEGE PARK TOWER II INC) 795 RIDGE LAKE BLVD SUITE 300 MEMPHIS TN 38120 592305463 AFFORDABLE LOW-INCOME HOUSING FL 501(C)(3) LINE 10 0 FIRST BAPTIST HOUSING OF BRIDGEPORT 795 RIDGE LAKE BLVD SUITE 300 MEMPHIS TN 38120 237357926 AFFORDABLE LOW-INCOME HOUSING TN 501(C)(3) LINE 10 0 GALLATIN SENIOR HOUSING INC 138 E FRANKLIN ST GALLATIN TN 37066 621556960 AFFORDABLE LOW-INCOME HOUSING TN 501(C)(3) LINE 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0