﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2013v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2015-04-10T08:12:38-05:00</ReturnTs>
    <TaxPeriodEndDt>2014-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>650223109</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1>MICHAEL R WATSON CPA PA</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>2810 NE 52ND ST</AddressLine1>
        <City>FT LAUDERDALE</City>
        <State>FL</State>
        <ZIPCode>333083467</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>043777501</EIN>
      <BusinessName>
        <BusinessNameLine1>HOUSING &amp; ASSISTIVE TECHNOLOGY INC</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>HOUS</BusinessNameControlTxt>
      <PhoneNum>3055729005</PhoneNum>
      <USAddress>
        <AddressLine1>2000 TOWER SIDE TERRACE</AddressLine1>
        <AddressLine2>ROOM/SUITE 505</AddressLine2>
        <City>MIAMI</City>
        <State>FL</State>
        <ZIPCode>33138</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BETH KOFSKY</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>3055729005</PhoneNum>
      <SignatureDt>2015-04-08</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparationDt>2015-04-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>143409</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>107457</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>35820</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>132</InvestmentIncomeAmt>
      <TotalRevenueAmt>143409</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>80665</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>19125</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>108</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>43686</OtherExpensesTotalAmt>
      <TotalExpensesAmt>143584</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-175</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>146000</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>145825</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>113836</BOYAmt>
        <EOYAmt>121821</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>32164</BOYAmt>
        <EOYAmt>24254</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>146000</BOYAmt>
        <EOYAmt>146075</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>250</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>146000</BOYAmt>
        <EOYAmt>145825</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ASSESSMENT AND CONSULTING SERVICES TO DETERMINE THE NEEDS OF ELDERLY AND DISABLED INDIVIDUALS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ASSESSMENT AND COUNSELING SERVICES TO DETERMINE THE NEEDS OF ELDERLY AND DISABLED INDIVIDUALS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>141804</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ASSESSMENT AND COUNSELING SERVICES TO DETERMINE THE NEEDS OF ELDERLY AND</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>287</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>142091</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">BETH KOFSKY</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>71485</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">MICHAEL CESARANO ESQ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">DALE OSTROWSKI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">MARILYN CHEUNG</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">CARL LEON PRIME</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">ELLY DU PRE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">VICTOR FARRAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>BETH KOFSKY</PersonNm>
        <USAddress>
          <AddressLine1>80 NE 40TH STREET</AddressLine1>
          <City>MIAMI</City>
          <State>FL</State>
          <ZIPCode>33137</ZIPCode>
        </USAddress>
        <PhoneNum>3055729005</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>291278</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>188865</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>91348</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>83758</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>107457</CurrentTaxYearAmt>
        <TotalAmt>762706</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>291278</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>188865</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>91348</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>83758</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>107457</CurrentTaxYearAmt>
        <TotalAmt>762706</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>762706</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>63</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>63</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>63</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>132</CurrentTaxYearAmt>
        <TotalAmt>321</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>763027</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>35952</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99960</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 3,712 818 6,020 439 4,719 AUTOMOBILE EXPENSES 1,759 BANK CHARGES 225 DUES &amp; SUBSCRIPTIONS 165 EDUCATION AND TRAINING 110 LICENSES, TAXES AND PERMI 94 MEALS AND ENTERTAINMENT 188 OTHER MISCELLANEOUS EXPEN 618 REPAIRS AND MAINTENANCE 160 TELEPHONE 3,001 EQUIPMENT PURCHASED 20,971 STORAGE 400 NON-INVESTMENT DEPRECIATION 287 TOTAL 43,686</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 30,810 21,756 15,984 17,415 LESS ACCUMULATED DEPRECIATION 14,630 14,917 TOTAL 32,164 24,254</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 250</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>ASSESSMENT AND CONSULTING SERVICES TO DETERMINE THE NEEDS OF ELDERLY AND DISABLED INDIVIDUALS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>ASSESSMENT AND COUNSELING SERVICES TO DETERMINE THE NEEDS OF ELDERLY AND</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc2">
      <CompensationExplanationGrp>
        <PersonNm>BETH KOFSKY</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>MICHAEL CESARANO ESQ</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>DALE OSTROWSKI</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>MARILYN CHEUNG</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>CARL LEON PRIME</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>ELLY DU PRE</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>VICTOR FARRAN</PersonNm>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>