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        <ExplanationTxt>THE ORGANIZATION IS EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE AND IS GENERALLY NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, THE FOUNDATION IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS TAKEN AS A WHOLE. GAAP PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT REQUIRES THAT AN ORGANIZATION RECOGNIZE IN THE FINANCIAL STATEMENTS THE IMPACT OF THE TAX POSITION IF THAT POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, THE ORGANIZATION HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS OR TAX PENALTIES OR INTEREST. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS FOR THE YEARS 2020 THROUGH 2024 ARE SUBJECT TO EXAMINATION BY REGULATORY AGENCIES. TAX RETURNS ARE SUBJECT TO EXAMINATION GENERALLY FOR THREE AND FOUR YEARS AFTER THEY WERE FILED FOR FEDERAL AND STATE, RESPECTIVELY.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION'S PRESIDENT IS COMPENSATED BY A RELATED ORGANIZATION, AIDS HEALTHCARE FOUNDATION (AHF), WHERE HE SERVES AS THE PRESIDENT/CEO. AHF'S BOARD HAS A PROCESS FOR REVIEWING AND APPROVING THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES ON A REGULAR BASIS TO DETERMINE IT IS FAIR AND REASONABLE WITH THE GOAL OF RETAINING EMPLOYEES AT COMPENSATION LEVELS WITHIN APPROPRIATE MARKET RANGE. THE PROCESS FOR DETERMINING THE COMPENSATION PAID TO MR. WEINSTEIN INCLUDES THE APPROVAL OF THE COMPENSATION ARRANGEMENT IN ADVANCE, BY THE BOARD OF DIRECTORS, WITH ALL PERSONS WITH A CONFLICT OF INTEREST ABSTAINING FROM THE BOARD'S DELIBERATION AND DISCUSSION. THE DOCUMENTATION OF THE BOARD INCLUDES THE TERMS OF THE TRANSACTION AND THE DATE OF ITS APPROVAL, THE MEMBERS WHO WERE PRESENT DURING THE DEBATE AND VOTE ON THE TRANSACTION, A DESCRIPTION OF THE COMPARABLE DATA AND HOW IT WAS OBTAINED, AND DOCUMENTATION OF THE BASIS FOR THE DETERMINATION.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION HAS SHIFTED ITS PRIMARY FOCUS FROM PROVIDING HIV/AIDS HEALTHCARE, PREVENTION, AND EDUCATION SERVICES TO OFFERING AFFORDABLE HOUSING OPPORTUNITIES FOR LOW-INCOME INDIVIDUALS AND FAMILIES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING THE TAX YEAR, THE ORGANIZATION ADOPTED NEW BYLAWS THAT RESULTED IN SEVERAL SIGNIFICANT GOVERNANCE CHANGES. THE ORGANIZATION CHANGED ITS LEGAL NAME FROM AHF HEALTCARE CENTERS TO HOUSING4HUMANITY AND REVISED THE STRUCTURE OF ITS GOVERNING BODY. THE BYLAWS NOW ESTABLISH A BOARD CONSISTING OF 3 TO 7 DIRECTORS, MODIFIED THE DIRECTOR SELECTION, ADDED A DIVERSITY STATEMENT FOR BOARD COMPOSITION, AND IMPLEMENTED A 49% LIMITATION ON "INTERESTED PERSONS." THE ORGANIZATION ALSO REVISED THE DUTIES AND TITLES OF ITS OFFICERS, INCLUDING DESIGNATING THE PRESIDENT AS THE CHIEF EXECUTIVE OFFICER AND CLARIFYING THE ROLES OF THE CHAIR, VICE CHAIR, SECRETARY, AND TREASURER. THE NEW BYLAWS CONFIRM THAT THE CORPORATION HAS NO VOTING MEMBERS AND REVISED THE PROCEDURES FOR MEETINGS, QUORUM, REMOTE PARTICIPATION, AND WRITTEN CONSENTS. IN ADDITION, THE BYLAWS UPDATED THE CONFLICT-OF-INTEREST PROVISIONS, ESTABLISHED ANNUAL FINANCIAL REPORTING AND RELATED-PARTY DISCLOSURE REQUIREMENTS, AND CREATED NEW RULES FOR DIRECTOR COMPENSATION AND INDEMNIFICATION. THESE CHANGES REPRESENT A SUBSTANTIAL REVISION OF THE ORGANIZATION'S GOVERNANCE STRUCTURE AND INTERNAL OPERATING PROCEDURES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>AHFHC'S OUTSIDE CPA FIRM AND THE PARENT ORGANIZATION'S (AHF'S) FINANCE PERSONNEL PREPARE THE FORM 990. THE FORM IS THEN REVIEWED AND APPROVED BY AHF'S CONTROLLER AND CHIEF FINANCIAL OFFICER.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REQUIRES ALL DIRECTORS AND OFFICERS TO ANNUALLY SIGN A STATEMENT AFFIRMING (A) RECEIPT OF THE CONFLICT OF INTEREST POLICY, (B) UNDERSTANDING OF THE POLICY, AND (C) AGREEMENT WITH THE POLICY. THE CONFLICT OF INTEREST POLICY DESCRIBES HOW THE ORGANIZATION WILL RESOLVE POSSIBLE CONFLICTS OF INTEREST- BY, FOR EXAMPLE, HAVING THE INTERESTED BOARD MEMBER LEAVE DURING DISCUSSION AND VOTING ON MATTERS THAT INVOLVE THE INTERESTED PERSON.</ExplanationTxt>
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        <ExplanationTxt>EXPLANATION OF RELATIONSHIP TERMINATION: HOUSING4HUMANITY REPORTS AHF MCO OF GEORGIA INC. ON SCHEDULE R BECAUSE THE ENTITY MET THE DEFINITION OF A RELATED ORGANIZATION AT THE BEGINNING OF THE TAX YEAR. THE RELATIONSHIP CEASED ON OCTOBER 3, 2024 WHEN THE ENTITY WAS DISSOLVED. ACCORDINGLY, AHF MCO OF GEORGIA INC. IS INCLUDED ON SCHEDULE R TO REFLECT ITS STATUS AS A RELATED ORGANIZATION DURING A PORTION OF THE REPORTING YEAR.</ExplanationTxt>
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        <ExplanationTxt>EXPLANATION OF RELATIONSHIP TERMINATION: HOUSING4HUMANITY REPORTS COALITION TO PRESERVE LA INC. ON SCHEDULE R BECAUSE THE ENTITY MET THE DEFINITION OF A RELATED ORGANIZATION AT THE BEGINNING OF THE TAX YEAR. THE RELATIONSHIP CEASED ON JANUARY 17, 2024 WHEN THE ENTITY WAS DISSOLVED. ACCORDINGLY, COALITION TO PRESERVE LA INC. IS INCLUDED ON SCHEDULE R TO REFLECT ITS STATUS AS A RELATED ORGANIZATION DURING A PORTION OF THE REPORTING YEAR.</ExplanationTxt>
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        <ExplanationTxt>AT THE END OF THE YEAR, HOUSING4HUMANITY WAS NO LONGER AFFILIATED WITH AIDS HEALTHCARE FOUNDATION (AHF). THUS, IS NO LONGER AN IRC SECTION 512(B)(13) CONTROLLED ENTITY AS OF DECEMBER 12, 2024. THE FOLLOWING SUMMARIZES THE ACTIONS OF AHF'S BOARD OF DIRECTORS DURING THE YEAR: AHF HEALTHCARE CENTERS CHANGED ITS NAME TO HEALTHY HOUSING FOUNDATION ON APRIL 2, 2024. A RESOLUTION OF THE EXECUTIVE COMMITTEE OF THE AIDS HEALTHCARE FOUNDATION BOARD OF DIRECTORS WAS EXECUTED ON DECEMBER 12, 2024, WHEREIN THE COMMITTEE APPROVED AND AUTHORIZED THE RESIGNATION OF AHF AS THE SOLE MEMBER OF HEALTHY HOUSING FOUNDATION. THE HEALTHY HOUSING FOUNDATION'S BOARD OF DIRECTORS PASSED A RESOLUTION ON DECEMBER 16, 2024, ACCEPTING THE NOTICE OF RESIGNATION OF AHF, APPROVING AMENDED ARTICLES OF INCORPORATION AND BYLAWS, AND ELECTING TO REPLACE THE BOARD IN ITS ENTIRETY, ELECTING THREE NEW BOARD MEMBERS. ON DECEMBER 23, 2024, THE AMENDED AND RESTATED ARTICLES OF INCORPORATION OF HEALTHY HOUSING FOUNDATION WERE APPROVED BY THE CALIFORNIA SECRETARY OF STATE. THE NAME OF THE ORGANIZATION WAS FORMALLY CHANGED TO HOUSING4HUMANITY.</ExplanationTxt>
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</Return>