2024-08-05T13:51:11-05:00 2023-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2023-01-01 043484336 THE HOUSING PARTNERSHIP FUND INC HOUS 6177201999 1 WASHINGTON MALL 12TH FLOOR BOSTON MA 02108 CATHERINE RODRIGUEZ PRESIDENT 6177201999 2024-07-25 1 1 ANDREW R PURICELLI CPA P01633436 5083669100 2024-07-25 2023 2024-08-08 14:25:15Z CATHERINE RODRIGUEZ 1 WASHINGTON MALL 12TH FLOOR BOSTON MA 02108 11149033 0 X HOUSINGPARTNERSHIP.NET X 1999 MA TO PROVIDE FINANCING FOR THE PURCHASE, REHABILITATION AND DEVELOPMENT OF AFFORDABLE HOUSING. 6 6 0 6 0 0 1136899 5678258 3542862 5389551 12589 81224 0 0 4692350 11149033 0 0 0 0 0 0 0 0 0 4349933 6901194 4349933 6901194 342417 4247839 71841462 103145457 54686699 80953949 17154763 22191508 TO PROVIDE FINANCING FOR THE PURCHASE, REHABILITATION AND DEVELOPMENT OF HOUSING. 0 0 6234800 5389551 TO PROVIDE REVOLVING LOANS FOR THE PURCHASE, REHABILITATION, AND DEVELOPMENT OF HOUSING THAT WILL BE AVAILABLE TO LOW AND MODERATE INCOME INDIVIDUALS AND FAMILIES. 6234800 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 8 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X ERIC CHATMAN 6177201999 1 WASHINGTON MALL 12TH FLOOR BOSTON MA 02109 ERIC CHATMAN TREASURER 1.00 41.00 X 0 308567 56439 CATHERINE RODRIGUEZ PRESIDENT 1.00 41.00 X 0 234071 50551 CLARK L ZIEGLER CHAIR 1.00 X X 0 0 0 MICHAEL SOLOMON BOARD MEMBER 1.00 1.00 X 0 0 0 NANCY WAGNER-HISLIP BOARD MEMBER (UNTIL 8/2023) 1.00 2.00 X 0 0 0 FRED DODSON JR BOARD MEMBER 1.00 X 0 0 0 JESSE ELTON BOARD MEMBER 1.00 X 0 0 0 ADRIAN RUIZ BOARD MEMBER 1.00 X 0 0 0 NICK MITCHELL-BENNETT BOARD MEMBER 1.00 2.00 X 0 0 0 0 542638 106990 0 0 1 0 KROKIDAS & BLUESTEIN LLP 600 ATLANTIC AVE 1900 BOSTON MA 02210 LEGAL SERVICES 243611 1 5678258 5678258 LOAN INTEREST 531190 4301736 4301736 LOAN FEES 531190 755306 755306 CONTRACTS AND OTHER 531190 213367 213367 SHARE OF INCOME OF AFF 531190 119142 119142 5389551 81224 81224 11149033 5389551 0 81224 2635423 2002921 632502 288681 288681 30050 30050 122394 122394 3662 3662 10000 10000 1781302 1781302 180 180 CREDIT LOSSES-FUNDED LO 1847851 1847851 CREDIT LOSSES-UNFUNDED 171290 171290 MISCELLANEOUS EXPENSES 10361 10361 6901194 6234800 666394 0 4688179 5979393 4503161 4579094 5000 573258 494874 636592 62150248 91377120 71841462 103145457 393696 793473 671901 362877 500000 500000 48632441 75792441 4488661 3505158 54686699 80953949 X 15017263 18185750 2137500 4005758 17154763 22191508 71841462 103145457 X 4247839 788906 X X 0 1 X 1 1 1 X 2040500 250000 4179366 1136899 5678258 13285023 2527506 4785751 3232919 3542862 5389551 19478589 4568006 5035751 7412285 4679761 11067809 32763612 0 1161490 844297 456989 1388281 659045 4510102 1161490 844297 456989 1388281 659045 4510102 28253510 59715 62178 12817 12589 81224 228523 59715 62178 12817 12589 81224 228523 4627721 5097929 7425102 4692350 11149033 32992135 0.85640 0.82770 0.00690 0.00550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 0 NOTES RECEIVABLE 89901506 C INVESTMENTS IN AFFILIATES 1475614 C 91377120 CONDITIONAL ADVANCE 2547500 DUE TO AFFILIATE 712013 CREDIT LOSS LIABILITY - UNFUNDED COMMITMENTS 245645 3505158 X PART IV, LINE 2B: PURSUANT TO CERTAIN LOAN AGREEMENTS, HPF IS REQUIRED TO HOLD BACK A PORTION OF LOAN DISTRIBUTIONS AS LOANS OR INTEREST RESERVES WHICH IS CALCULATED BASED ON THE LOAN AGREEMENTS. HPF HAS SET ASIDE THE SAME AMOUNT IN SEPARATE ESCROW ACCOUNTS. THESE AMOUNTS ARE INCLUDED IN RESTRICTED DEPOSITS IN THE FINANCIAL STATEMENTS. PART X, LINE 2: HPF ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE COMBINED FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. HPF HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS AT DECEMBER 31, 2023. HPF'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. 0 0 0 0 0 0 0 0 0 ERIC CHATMAN TREASURER 0 308567 0 0 0 0 0 24281 0 32158 0 365006 0 0 CATHERINE RODRIGUEZ PRESIDENT 0 232471 0 1600 0 0 0 18685 0 31866 0 284622 0 0 PART I, LINE 3 ALL SALARIES ARE PAID BY RELATED ORGANIZATION THE HOUSING PARTNERSHIP NETWORK, INC. THEY USE THE QUATT STUDY: THIS IS A REVIEW OF THE OVERALL COMPETITIVENESS AND STRUCTURE OF THE HOUSING PARTNERSHIP NETWORK'S EXECUTIVE COMPENSATION PROGRAM. FORM 990, PART VI, SECTION A, LINE 3 THE HOUSING PARTNERSHP NETWORK (HPN) IS THE SOLE MEMBER OF THE HOUSING PARTNERSHIP FUND (HPF). HPN PERFORMS ALL PROGRAM ADMINISTRATIVE DUTIES OF HPF UNDER MANAGEMENT CONTRACTS. FORM 990, PART VI, SECTION A, LINE 6 THE HOUSING PARTNERSHIP NETWORK IS THE SOLE CORPORATE MEMBER OF THE HOUSING PARTNERSHIP FUND. FORM 990, PART VI, SECTION A, LINE 7A THE HOUSING PARTNERSHIP NETWORK APPOINTS THE HOUSING PARTNERSHIP FUND'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE HOUSING PARTNERSHIP NETWORK'S AUDIT AND FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE HOUSING PARTNERSHIP NETWORK'S ANNUAL CONFLICT OF INTEREST DISCLOSURE IS USED AND IF ANY ISSUES ARISE THE BOARD IS NOTIFIED AND DIRECTORS RECUSE THEMSELVES. FORM 990, PART VI, SECTION C, LINE 19 BY MEANS OF THE INTERNET AND UPON REQUEST. FORM 990, PART XI, LINE 9: CUMULATIVE ADJUSTMENT FROM ADOPTION OF NEW CREDIT LOSS STANDARD 788,906. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THE HOUSING PARTNERSHIP NETWORK INC 1 WASHINGTON MALL 12TH FL BOSTON MA 02108 043172401 SUPPORT THE NETWORK'S NON-PROFIT MEMBERS IN AFFORDABLE HOUSING ADVOCACY MA 501(C)(3) LINE 7 N/A 0 THE HOUSING PARTNERSHIP VENTURES INC 1 WASHINGTON MALL 12TH FL BOSTON MA 02108 200809596 SUPPORT NETWORK MEMBERS THROUGH LENDING AND FINANCING TRANSACTIONS MA 501(C)(3) LINE 12A, I HOUSING PARTNERSHIP NETWORK INC 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0