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ObjectId: 202123139349301617 - Submission: 2021-11-09
TIN: 45-5203995
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
20
Open to Public Inspection
Name of the organization
HOUSING AND ECONOMIC CONCEPTS INC
Employer identification number
45-5203995
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2020
Page 2
Schedule R (Form 990) 2020
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
(1)
CENTRAL SCHOOL LP
500 E 96TH ST SUITE 300
INDIANAPOLIS
,
IN
46240
20-5847781
LOW INCOME HOUSING RENTALS
IN
N/A
N/A
No
No
0.010 %
(2)
HOOSIER PLACE LP
500 E 96TH ST SUITE 300
INDIANAPOLIS
,
IN
46240
41-2190037
LOW INCOME HOUSING RENTALS
IN
N/A
N/A
No
No
0.010 %
(3)
PILGRIM PLACE SENIOR HOUSING LP
310 E 96TH STREET SUITE 400
INDIANAPOLIS
,
IN
46240
35-2121281
LOW INCOME HOUSING RENTALS
IN
N/A
N/A
No
No
0.010 %
(4)
CENTRAL APARTMENTS LP
310 E 96TH STREET SUITE 400
INDIANAPOLIS
,
IN
46240
42-1748211
LOW INCOME HOUSING RENTALS
IN
N/A
N/A
No
No
0.010 %
(5)
PORTLAND PLACE SENIOR HOUSING LP
310 E 96TH STREET SUITE 400
INDIANAPOLIS
,
IN
46240
48-1253417
LOW INCOME HOUSING RENTALS
IN
N/A
N/A
No
No
0.010 %
(6)
STARR SENIOR HOUSING LP
310 E 96TH STREET SUITE 400
INDIANAPOLIS
,
IN
46240
35-2010422
LOW INCOME HOUSING RENTALS
IN
N/A
N/A
No
No
0.010 %
(7)
LAMMERS PIKE LP
310 E 96TH STREET SUITE 400
INDIANAPOLIS
,
IN
46240
20-5701500
LOW INCOME HOUSING RENTALS
IN
N/A
N/A
No
No
0.010 %
(8)
PROGRESSIVE CEDARWOOD LP
310 E 96TH STREET SUITE 400
INDIANAPOLIS
,
IN
46240
33-1114558
LOW INCOME HOUSING RENTALS
IN
N/A
N/A
No
No
0.010 %
(9)
RELIANCE-LASALLE ASSOCIATES LP
310 E 96TH STREET SUITE 400
INDIANAPOLIS
,
IN
46240
45-2696077
LOW INCOME HOUSING RENTALS
IN
N/A
N/A
No
No
0.010 %
(10)
TYSON SCHOOL APARTMENTS LP
310 E 96TH STREET SUITE 400
INDIANAPOLIS
,
IN
46240
02-0655631
LOW INCOME HOUSING RENTALS
IN
N/A
N/A
No
No
0.010 %
(11)
JERMAN HOUSING LP
310 E 96TH STREET SUITE 400
INDIANAPOLIS
,
IN
46240
32-0025786
LOW INCOME HOUSING RENTALS
IN
N/A
N/A
No
No
0.010 %
(12)
THE LOFTS AT ASHFORD LP
310 E 96TH STREET SUITE 400
INDIANAPOLIS
,
IN
46240
83-3571279
LOW INCOME HOUSING RENTALS
IN
N/A
N/A
No
No
0.010 %
(13)
THE RESERVE AT WHITE RIVER LP
310 E 96TH STREET SUITE 400
INDIANAPOLIS
,
IN
46240
83-1333873
LOW INCOME HOUSING RENTALS
IN
N/A
N/A
No
No
0 %
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
CENTRAL SCHOOL GP LLC
500 E 96TH ST SUITE 300
INDIANAPOLIS
,
IN
46240
46-3519441
GENERAL PARTNER OF LOW INCOME HOUSING PROJECT
IN
HOUSING AND ECONOMIC CONCEPTS INC
C
100.000 %
No
(2)
HOOSIER PLACE GP LLC
500 E 96TH ST SUITE 300
INDIANAPOLIS
,
IN
46240
46-3533552
GENERAL PARTNER OF LOW INCOME HOUSING PROJECT
IN
HOUSING AND ECONOMIC CONCEPTS INC
C
100.000 %
No
(3)
PILGRIM PLACE SENIOR HOUSING GP LLC
500 E 96TH ST SUITE 300
INDIANAPOLIS
,
IN
46240
47-3324324
GENERAL PARTNER OF LOW INCOME HOUSING PROJECT
IN
HOUSING AND ECONOMIC CONCEPTS INC
C
100.000 %
No
(4)
CENTRAL APARTMENTS GP LLC
500 E 96TH ST SUITE 300
INDIANAPOLIS
,
IN
46240
46-3508504
GENERAL PARTNER OF LOW INCOME HOUSING PROJECT
IN
HOUSING AND ECONOMIC CONCEPTS INC
C
100.000 %
No
(5)
PORTLAND PLACE SENIOR HOUSING GP LLC
500 E 96TH ST SUITE 300
INDIANAPOLIS
,
IN
46240
46-3564276
GENERAL PARTNER OF LOW INCOME HOUSING PROJECT
IN
HOUSING AND ECONOMIC CONCEPTS INC
C
100.000 %
No
(6)
STARR SENIOR HOUSING GP LLC
500 E 96TH ST SUITE 300
INDIANAPOLIS
,
IN
46240
46-3575811
GENERAL PARTNER OF LOW INCOME HOUSING PROJECT
IN
HOUSING AND ECONOMIC CONCEPTS INC
C
100.000 %
No
(7)
LAMMERS PIKE GP LLC
500 E 96TH ST SUITE 300
INDIANAPOLIS
,
IN
46240
47-3217760
GENERAL PARTNER OF LOW INCOME HOUSING PROJECT
IN
HOUSING AND ECONOMIC CONCEPTS INC
C
100.000 %
No
(8)
PROGRESSIVE CEDARWOOD HEC LLC
500 E 96TH ST SUITE 300
INDIANAPOLIS
,
IN
46240
47-4240405
GENERAL PARTNER OF LOW INCOME HOUSING PROJECT
IN
HOUSING AND ECONOMIC CONCEPTS INC
C
100.000 %
No
(9)
LASALLE GP LLC
500 E 96TH ST SUITE 300
INDIANAPOLIS
,
IN
46240
81-3297996
GENERAL PARTNER OF LOW INCOME HOUSING PROJECT
IN
HOUSING AND ECONOMIC CONCEPTS INC
C
100.000 %
No
(10)
TYSON SCHOOL GP LLC
500 E 96TH ST SUITE 300
INDIANAPOLIS
,
IN
46240
81-5381208
GENERAL PARTNER OF LOW INCOME HOUSING PROJECT
IN
HOUSING AND ECONOMIC CONCEPTS INC
C
100.000 %
No
(11)
JERMAN HOUSING GP LLC
500 E 96TH ST SUITE 300
INDIANAPOLIS
,
IN
46240
82-2787222
GENERAL PARTNER OF LOW INCOME HOUSING PROJECT
IN
HOUSING AND ECONOMIC CONCEPTS INC
C
100.000 %
No
(12)
THE LOFTS AT ASHFORD GP LLC
500 E 96TH ST SUITE 300
INDIANAPOLIS
,
IN
46240
83-3554398
GENERAL PARTNER OF LOW INCOME HOUSING PROJECT
IN
HOUSING AND ECONOMIC CONCEPTS INC
C
100.000 %
No
Schedule R (Form 990) 2020
Page 3
Schedule R (Form 990) 2020
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
Yes
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
Yes
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
No
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
Yes
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
Schedule R (Form 990) 2020
Page 4
Schedule R (Form 990) 2020
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2020
Page 5
Schedule R (Form 990) 2020
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
Schedule R (Form 990) 2020
Additional Data
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