Civic Intelligence

National Housing Associates Inc

EIN 31-1502522 • 501(c)3 • Powell, OH

Profile

Supporting and developing affordable housing in the midwest.

106 Village Pointe DrivePowell, OH 43065

www.nationalhousingassociates.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

7.61x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

2nd percentile

-181%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$110,000

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 121.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

23rd percentile

-5.2%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-83%

Faster revenue growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$2,912,535

Down $159,913 (-5.2%) from 2023

Liabilities

Down

$689,186

Down $43,060 (-5.9%) from 2023

Net Assets

Down

$2,223,349

Down $116,853 (-5.0%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin2nd percentile

Revenue

Down

$90,521

Down $437,767 (-83%) from 2023

Expenses

Down

$254,631

Down $86,596 (-25%) from 2023

Net Income

Down

-$164,110

Down $351,171 (-188%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2016: $3,388,665Liabilities 2016: $1,050,434Net Assets 2016: $2,338,2312016Assets 2017: $3,440,997Liabilities 2017: $1,126,379Net Assets 2017: $2,314,6182017Assets 2018: $3,171,931Liabilities 2018: $885,050Net Assets 2018: $2,286,8812018Assets 2019: $3,176,349Liabilities 2019: $862,250Net Assets 2019: $2,314,0992019Assets 2020: $3,205,494Liabilities 2020: $858,516Net Assets 2020: $2,346,9782020Assets 2021: $3,063,422Liabilities 2021: $676,271Net Assets 2021: $2,387,1512021Assets 2022: $2,805,738Liabilities 2022: $717,167Net Assets 2022: $2,088,5712022Assets 2023: $3,072,448Liabilities 2023: $732,246Net Assets 2023: $2,340,2022023Assets 2024: $2,912,535Liabilities 2024: $689,186Net Assets 2024: $2,223,3492024

Highlighted filing

2024

Assets$2,912,535
Liabilities$689,186
Net Assets$2,223,349
Open 2024 Filing

Operations Trend

Revenue Growth2nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2016: $715,882Expenses 2016: $276,083Net Income 2016: $439,7992016Revenue 2017: $93,951Expenses 2017: $151,637Net Income 2017: -$57,6862017Revenue 2018: $208,266Expenses 2018: $166,278Net Income 2018: $41,9882018Revenue 2019: $303,955Expenses 2019: $276,737Net Income 2019: $27,2182019Revenue 2020: $266,673Expenses 2020: $233,794Net Income 2020: $32,8792020Revenue 2021: $122,100Expenses 2021: $264,113Net Income 2021: -$142,0132021Revenue 2022: $79,125Expenses 2022: $230,362Net Income 2022: -$151,2372022Revenue 2023: $528,288Expenses 2023: $341,227Net Income 2023: $187,0612023Revenue 2024: $90,521Expenses 2024: $254,631Net Income 2024: -$164,1102024

Highlighted filing

2024

Revenue$90,521
Expenses$254,631
Net Income-$164,110
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,912,535
Liabilities
$689,186
Net assets
$2,223,349
Revenue
$90,521
Expenses
$254,631
Net income
-$164,110
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.91$0.69$2.22$0.09$0.25$0.16
2023Detailed filing. Detailed filing data is available for this year.$3.07$0.73$2.34$0.53$0.34$0.19
2022Detailed filing. Detailed filing data is available for this year.$2.81$0.72$2.09$0.08$0.23$0.15
2021Detailed filing. Detailed filing data is available for this year.$3.06$0.68$2.39$0.12$0.26$0.14
2020Detailed filing. Detailed filing data is available for this year.$3.21$0.86$2.35$0.27$0.23$0.03
2019Detailed filing. Detailed filing data is available for this year.$3.18$0.86$2.31$0.30$0.28$0.03
2018Detailed filing. Detailed filing data is available for this year.$3.17$0.89$2.29$0.21$0.17$0.04
2017Detailed filing. Detailed filing data is available for this year.$3.44$1.13$2.31$0.09$0.15$0.06
2016Detailed filing. Detailed filing data is available for this year.$3.39$1.05$2.34$0.72$0.28$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 12, 2025
Return Version
2024v5.2
Gross Receipts
$90,521
Mission and Program Overview

Mission

Supporting and developing affordable housing in the midwest.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$1,548,684$1,463,453▼ $85,231
Investments in Publicly Traded Securities$951,354$915,821▼ $35,533
Accounts Receivable$194,886$206,818▲ $11,932
Land, Buildings, and Equipment, Net$90,000$90,000→ $0
Cash and Non-Interest-Bearing Accounts$25,468$18,136▼ $7,332
Prepaid Expenses and Deferred Charges$2,400$2,400→ $0
Total Assets$3,072,448$2,912,535▼ $159,913
Other Assets Total$259,656$215,907▼ $43,749
Liabilities
Unsecured Notes Loans Payable$400,000$400,000→ $0
Other Liabilities$252,420$227,708▼ $24,712
Accounts Payable and Accrued Expenses$79,826$61,478▼ $18,348
Total Liabilities$732,246$689,186▼ $43,060
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,684,202$1,733,349▲ $49,147
Net Assets With Donor Restrictions$656,000$490,000▼ $166,000
Total Net Assets Fund Balance$2,340,202$2,223,349▼ $116,853
Total Liabilities and Net Assets / Fund Balance$3,072,448$2,912,535▼ $159,913

Asset Categories

AssetBook ValueDepreciationBasis
Land$90,000-$90,000
Other Assets Org$154,928--
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseTotal
R Wayne KoehlerPresidentFT$110,000$110,000

Board Members and Trustees

NameTitle
David LinnChairman
MARY O'DOHERTYVice President
Jessica Moorman Thru 111524Trustee
John KircherTrustee
Kara KoehlerTrustee
Kerstin PalmerTrustee
Sharon ConstansTrustee
Diane S EmmonsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$89,701
Other Revenue
$820
Change in Net Assets
$-164,110

Audited Revenue Reconciliation

Revenue per Audited Statements
$83,633
Revenue Not Reported on Financial Statements
$6,888
Revenue Not Reported on Form 990
$47,257
Total Revenue per Audited Statements
$130,890
Total Revenue per Form 990
$90,521
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$159,606
Other Expenses$95,025
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$82,500$27,500-$110,000
Other Salaries and Wages$23,025$7,675-$30,700
Occupancy$11,700$6,261-$17,961
Payroll Taxes$8,289$2,763-$11,052
Interest$8,748--$8,748
Other Employee Benefits-$7,854-$7,854
Fees for Service Investment Mgmnt Fees-$6,888-$6,888
Fees for Services Legal-$4,990-$4,990
Fees for Services Other-$4,205-$4,205
Other Expenses-$3,101-$3,101
Office Expenses-$1,454-$1,454
Travel-$690-$690
Conferences and Meetings$450--$450
Total Functional Expenses$134,712$119,919$0$254,631

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$254,631
Expenses per Audited Statements$247,743
Total Expenses per Audited Statements$247,743
Expenses Not Reported on Financial Statements$6,888
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable to Related Party$186,767
Lease Liability$28,941
Due to Affiliates$12,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Wayne koehler and kara koehler have family relationship.”

Form 990, Part VI, Section B, Line 11B

“Members of the board receive a copy of the 990 and review the form prior to filing.”

Form 990, Part VI, Section B, Line 12C

“At each quarterly meeting, the individual board members disclose any actual or potential conflicts of interest that exist and the board requires all board members to recuse themselves from participating in any decisions where they have an actual or potential conflict of interest.”

Form 990, Part VI, Section C, Line 19

“Upon request from the public the exempt organization will provide a copy of form 990 and any governing documents by mail or in person.”

Filing and Contact Details

Filer

Filer Name
National Housing Associates Inc
EIN
31-1502522
Phone
6145057108
Address
106 VILLAGE POINTE DRIVE, POWELL, OH 43065

Signing Officer

Name
R Wayne Koehler
Title
President
Phone
6145057108
Signed
2025-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
R Wayne Koehler
Formed
1997
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
7
Employees
2
Volunteers
7

Preparer

Firm
Eag Affordable Housing LLC
Address
4249 EASTON WAY STE 210, COLUMBUS, OH 43219
Preparer
Morgan E Mahaffey Jd
Phone
6145281454
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The company is exempt from federal taxes on income under section 501(c)(3) of the internal revenue code. Effective january 1, 2011, nha filed an election with the internal revenue service ("irs") to terminate its status as a private foundation and instead operate as a not-for-profit organization under 501(c)(3) of the irc. In may 2016, the irs approved nha's election to terminate its private foundation status, therefore, nha filed the 2016 tax return as a not-for-profit organization. Nhapp, svd, nham, nhag and nhahh are tax exempt controlled entities, therefore, are deemed to be tax exempt organizations. Nhapp, svd, nham, nhag and nhahh have filed elections with the internal revenue service to not be treated as a tax exempt entity and to file income tax returns as a corporation. The company accounts for uncertainty in income taxes in accordance with accounting standards codification ("asc") for income taxes. This interpretation 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. This interpretation also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The company determined that all income tax filing positions would be sustained upon examination and accordingly, has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions as of december 31, 2024 and 2023.”

Raw XML AppendixShowing 400 of 614 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt079826
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt061478
IRS990/AccountsReceivableGrp/BOYAmt0194886
IRS990/AccountsReceivableGrp/EOYAmt0206818
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SUPPORTING AND DEVELOPING AFFORDABLE HOUSING IN THE MIDWEST.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0R WAYNE KOEHLER
IRS990/BooksInCareOfDetail/PhoneNum06144032242
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0106 VILLAGE POINTE DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0POWELL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043065
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt025468
IRS990/CashNonInterestBearingGrp/EOYAmt018136
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt027500
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt082500
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0110000
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0450
IRS990/ConferencesMeetingsGrp/TotalAmt0450
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt089701
IRS990/CYOtherExpensesAmt095025
IRS990/CYOtherRevenueAmt0820
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-164110
IRS990/CYSalariesCompEmpBnftPaidAmt0159606
IRS990/CYTotalExpensesAmt0254631
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt090521
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0NATIONAL HOUSING ASSOCIATES, INC. FACILITATES, DEVELOPS, OWNS AND OPERATES LOW-INCOME AND MODERATE INCOME AFFORDABLE HOUSING PROJECTS AND FACILITIES AND SERVICES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0656000
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0490000
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0134712
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt04990
IRS990/FeesForServicesLegalGrp/TotalAmt04990
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt04205
IRS990/FeesForServicesOtherGrp/TotalAmt04205
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt06888
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt06888
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0R WAYNE KOEHLER
IRS990/Form990PartVIISectionAGrp/PersonNm1MARY O'DOHERTY
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID LINN
IRS990/Form990PartVIISectionAGrp/PersonNm3DIANE S EMMONS
IRS990/Form990PartVIISectionAGrp/PersonNm4SHARON CONSTANS
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN KIRCHER
IRS990/Form990PartVIISectionAGrp/PersonNm6KARA KOEHLER
IRS990/Form990PartVIISectionAGrp/PersonNm7JESSICA MOORMAN THRU 111524
IRS990/Form990PartVIISectionAGrp/PersonNm8KERSTIN PALMER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0110000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt02288
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02288
IRS990/GrossReceiptsAmt090521
IRS990/GrossRentsGrp/RealAmt0-4353
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InterestGrp/ProgramServicesAmt08748
IRS990/InterestGrp/TotalAmt08748
IRS990/InvestmentIncomeGrp/ExclusionAmt087413
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt087413
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0951354
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0915821
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt090000
IRS990/LandBldgEquipBasisNetGrp/EOYAmt090000
IRS990/LandBldgEquipCostOrOtherBssAmt090000
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SUPPORTING AND DEVELOPING AFFORDABLE HOUSING IN THE MIDWEST.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02340202
IRS990/NetAssetsOrFundBalancesEOYAmt02223349
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt02288
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02288
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-4353
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-4353
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt047257
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01684202
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01733349
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06261
IRS990/OccupancyGrp/ProgramServicesAmt011700
IRS990/OccupancyGrp/TotalAmt017961
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01454
IRS990/OfficeExpensesGrp/TotalAmt01454
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0259656
IRS990/OtherAssetsTotalGrp/EOYAmt0215907
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07854
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07854
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE EXPENSES
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt046538
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13101
IRS990/OtherExpensesGrp/TotalAmt046538
IRS990/OtherExpensesGrp/TotalAmt13101
IRS990/OtherLiabilitiesGrp/BOYAmt0252420
IRS990/OtherLiabilitiesGrp/EOYAmt0227708
IRS990/OtherRevenueMiscGrp/BusinessCd0531390
IRS990/OtherRevenueMiscGrp/BusinessCd1531390
IRS990/OtherRevenueMiscGrp/Desc0GROUND LEASE INCOME
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1173
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1173
IRS990/OtherRevenueTotalAmt05173
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07675
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt023025
IRS990/OtherSalariesAndWagesGrp/TotalAmt030700
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01548684
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt01463453
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02763
IRS990/PayrollTaxesGrp/ProgramServicesAmt08289
IRS990/PayrollTaxesGrp/TotalAmt011052
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02400
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02400
IRS990/PrincipalOfficerNm0R WAYNE KOEHLER
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0448088
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt078111
IRS990/PYOtherExpensesAmt0180060
IRS990/PYOtherRevenueAmt02089
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0187061
IRS990/PYSalariesCompEmpBnftPaidAmt0161167
IRS990/PYTotalExpensesAmt0341227
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0528288
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-164110
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt0-4353
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0820
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0448088
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0448088
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt087413
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt082994
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt081361
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0107480
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0188162
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0547410
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0102034
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.45010
IRS990ScheduleA/PublicSupportPY170Pct00.44850
IRS990ScheduleA/PublicSupportTotal170Amt0448088
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0448088
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0448088
IRS990ScheduleA/TotalSupportAmt0995498
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt06888
IRS990ScheduleD/ExpensesSubtotalAmt0247743
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt06888
IRS990ScheduleD/InvestmentExpensesNotIncldAmt06888
IRS990ScheduleD/LandGrp/BookValueAmt090000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt090000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt047257
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt032723
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt128256
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2154928
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INVESTMENT IN REAL ESTATE PARTNERSHIPS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEVELOPER FEE NOTE RECEIVABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0186767
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt112000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt228941
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE TO RELATED PARTY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt047257
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt06888
IRS990ScheduleD/RevenueSubtotalAmt083633
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMPANY IS EXEMPT FROM FEDERAL TAXES ON INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. EFFECTIVE JANUARY 1, 2011, NHA FILED AN ELECTION WITH THE INTERNAL REVENUE SERVICE ("IRS") TO TERMINATE ITS STATUS AS A PRIVATE FOUNDATION AND INSTEAD OPERATE AS A NOT-FOR-PROFIT ORGANIZATION UNDER 501(C)(3) OF THE IRC. IN MAY 2016, THE IRS APPROVED NHA'S ELECTION TO TERMINATE ITS PRIVATE FOUNDATION STATUS, THEREFORE, NHA FILED THE 2016 TAX RETURN AS A NOT-FOR-PROFIT ORGANIZATION. NHAPP, SVD, NHAM, NHAG AND NHAHH ARE TAX EXEMPT CONTROLLED ENTITIES, THEREFORE, ARE DEEMED TO BE TAX EXEMPT ORGANIZATIONS. NHAPP, SVD, NHAM, NHAG AND NHAHH HAVE FILED ELECTIONS WITH THE INTERNAL REVENUE SERVICE TO NOT BE TREATED AS A TAX EXEMPT ENTITY AND TO FILE INCOME TAX RETURNS AS A CORPORATION. THE COMPANY ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") FOR INCOME TAXES. THIS INTERPRETATION 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. THIS INTERPRETATION ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE COMPANY DETERMINED THAT ALL INCOME TAX FILING POSITIONS WOULD BE SUSTAINED UPON EXAMINATION AND ACCORDINGLY, HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt090000
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0215907
IRS990ScheduleD/TotalExpensesPerForm990Amt0254631
IRS990ScheduleD/TotalLiabilityAmt0227708
IRS990ScheduleD/TotalRevenuePerForm990Amt090521
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0130890
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0247743
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WAYNE KOEHLER AND KARA KOEHLER HAVE FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE BOARD RECEIVE A COPY OF THE 990 AND REVIEW THE FORM PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT EACH QUARTERLY MEETING, THE INDIVIDUAL BOARD MEMBERS DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST THAT EXIST AND THE BOARD REQUIRES ALL BOARD MEMBERS TO RECUSE THEMSELVES FROM PARTICIPATING IN ANY DECISIONS WHERE THEY HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST FROM THE PUBLIC THE EXEMPT ORGANIZATION WILL PROVIDE A COPY OF FORM 990 AND ANY GOVERNING DOCUMENTS BY MAIL OR IN PERSON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0NATIONAL HOUSING ASSOCIATES INC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0NHA OTTAWA RIDGE LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0311502522
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt0183570
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0RENTAL REAL ESTATE
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt0-3950
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0106 VILLAGE POINTE DRIVE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0POWELL
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd043065
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd11
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd21
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd31
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd41
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0NATIONAL HOUSING ASSOCIATES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt1NATIONAL HOUSING ASSOCIATES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt2NATIONAL HOUSING ASSOCIATES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt3NATIONAL HOUSING ASSOCIATES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt4NATIONAL HOUSING ASSOCIATES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0464734142
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN1814898265
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN2454866907
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN3273043795
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN4454740220
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt2C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt3C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt4C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd2OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd3OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd4KY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct11.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct21.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct31.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct41.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0REAL ESTATE INVESTMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1REAL ESTATE INVESTMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2REAL ESTATE INVESTMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt3REAL ESTATE INVESTMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt4REAL ESTATE INVESTMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0NHA GOODALL GP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1NHA HOMES HAZARD GP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2NHA MENEMSHA INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3NHA PARIS PIKE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4SALEM VILLAGE DEVELOPMENT 2012 LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt0250370
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt138354
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt2130004

Document Assets

No mirrored PDF or thumbnail assets are attached yet.