Chicago, Illinois Comprehensive Annual Financial Report ...€¦ · Central Office Cost Center..... 6-CHA . CHICAGO HOUSING AUTHORITY Chicago, Illinois Comprehensive Annual Financial

Chicago, Illinois Comprehensive Annual Financial Report

For the Years Ended December 31, 2016 and 2015

Prepared by:

Comptroller’s Office Finance Division

2016 marked the Year of the Youth at CHA and culminated with a Youth Summit in December

where hundreds of young people from across the city and members of CHA’s first-ever Youth

Council convened for a day of discussion, planning and goal setting.

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March 31, 2017

To our Board of Commissioners, Residents and Families:

I am pleased to submit the 2016 Comprehensive Annual Financial Report (CAFR) of the Chicago Housing Authority.

There were many accomplishments in 2016, all made possible by the leadership of Mayor Rahm Emanuel whose vision for strong, sustainable communities guides our work, allowing us to maintain a commitment not only to residents, families and neighborhoods, but partners, stakeholders and all Chicagoans.

The year 2016 was one of success and innovation as the agency moved forward on every front, accelerating development activity, increasing resident services and utilizing Housing Choice Vouchers (HCV) in a way that met the needs of families and communities. In the past year, more than 1,000 public housing units have been delivered, or were in the final stages of completion, bringing the total number of public housing units delivered to 23,423 since the start of the Plan for Transformation in 2000.

In 2016, CHA also ensured the availability of an additional 2,324 affordable units, and made available 47,000 vouchers, compared to 30,000 in 2000, with voucher holders living in every one of Chicago’s 77 communities.

While the number of housing units and vouchers leased has increased, as important, the lives of individual residents have improved, with 64 percent of all heads of household working, and average income levels for work-able heads of household rising to an all-time high of $20,042 per year – a testament to CHA’s Resident Services division and its not-for-profit partners.

The number of people served by the Authority as well as the neighborhood revival taking place in communities formerly in the shadow of CHA high-rises provide us with a story of which the Authority and the City of Chicago can be very proud.

This CAFR details how CHA used public resources to accomplish these goals, build communities and enhance the lives of Chicagoans everywhere. CHA will continue fostering important partnerships that help build strong, vibrant communities, ensuring even more opportunities for housing, economic prosperity and family security throughout Chicago.

Sincerely,

Eugene Jones, Jr. Chief Executive Officer

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CHICAGO HOUSING AUTHORITY Chicago, Illinois

Comprehensive Annual Financial Report for the Years Ended December 31, 2016 and 2015

Table of Contents

I. INTRODUCTORY SECTION

Letter of Transmittal……………………………………………………………………………………………….. 11

Certificate of Achievement for Excellence in Financial Reporting ................................................. 16 Organizational Chart ................................................................................................................. 17

List of Principal Officials ........................................................................................................... 18

II. FINANCIAL SECTION

Report of Independent Auditors ................................................................................................. 22 Management’s Discussion and Analysis (Required Supplementary Information).......................... 26

Basic Financial Statements

Statements of Net Position – Proprietary Fund Type ................................................................... 40

Statements of Revenues, Expenses, and Changes in Net Position – Proprietary Fund Type .......... 41

Statements of Cash Flows – Proprietary Fund Type .................................................................... 42 Statements of Plan Net Position – Fiduciary Fund Type .............................................................. 44

Statements of Changes in Plan Net Position – Fiduciary Fund Type ............................................ 45

Notes to the Basic Financial Statements .................................................................................... 47

Required Supplementary Information

Schedule of Changes in Plan’s Net Pension Liability and Related Ratios ..................................... 90

Schedule of Plan Contributions……………………………………………………………………………..91

Supplementary Information – Enterprise Fund

Combining Schedule of Program Net Position Accounts .............................................................. 94

Combining Schedule of Program Revenues, Expenses, and Changes in Net Position Accounts..... 96

Combining Schedule of Program Cash Flow Accounts ................................................................ 98

Low Rent Housing Program

Schedules of Net Position Accounts ........................................................................................... 102

Schedules of Revenues, Expenses and Changes in Net Position Accounts ................................... 103 Schedules of Cash Flow Accounts .............................................................................................. 104

Business Activities Program



Rental Assistance Demonstration Program



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Table of Contents

Housing Choice Voucher (Section 8) Programs

Schedules of Net Position Accounts .......................................................................................... 116

Schedules of Revenues, Expenses, and Changes in Net Position Accounts ................................. 117

Schedules of Cash Flow Accounts ............................................................................................. 118

Other Grant Programs

Schedules of Net Position Accounts .......................................................................................... 120 Schedules of Revenues, Expenses, and Changes in Net Position Accounts ................................. 121

Schedules of Cash Flow Accounts ............................................................................................. 122

Financial Data Schedule Combining Schedule of Programs

Asset Management Projects ....................................................................................................... 124

Mainstream Vouchers ............................................................................................................... 221

N/C S/R Section 8 Programs ..................................................................................................... Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation ............................

Revitalization of Severely Distressed Public Housing Program ..................................................... Resident Opportunity and Supportive Services ..........................................................................

HUD – Veteran Affairs Supportive Housing Program. ................................................................. 224

Moving To Work Demonstration Program .................................................................................... Public Housing Self Sufficiency Program…………………………………………………………………..……

MTW Demonstration Program for Capital Fund ..........................................................................

MTW Demonstration Program for Housing Choice Voucher Program ..........................................

MTW Demonstration Program for Low Rent ............................................................................... Development Program ...................................................................................................................... 227

ARRA-Jobs for the Future .........................................................................................................

Edward Byrne Memorial Justice Asst. Grant…………………………………………………………………

ARRA- Energy Efficient Appliance Rebate Program.....................................................................

FY 2009 Energy Efficiency Conservation Block Grant ................................................................

ARRA-Broadband Technology Opportunities Program……………………………………………………… Juvenile Re-Entry Assistance Program……………………………………………………………………….

Emergency Safety and Security Grant………………………………………………………………………… 230

Business Activities………………………………………………………………………………………………….

Component Unit…………………………………………………………………………………………………….

State/Local……………………………………………………………………………………………………………

Fiduciary Pension Trust ............................................................................................................

Central Office Cost Center.........................................................................................................

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Table of Contents

III. STATISTICAL SECTION (Unaudited)

Net Position by Component ....................................................................................................... 236

Change in Net Position by Program ............................................................................................ 237 Revenues, Expenses, and Changes in Net Position ..................................................................... 238

Significant Own-source Revenue ............................................................................................... 239

Long-term Debt ......................................................................................................................... 240 Pledged Revenue Coverage ........................................................................................................ 241

City of Chicago – Demographic and Economic Statistics ............................................................ 242

Employee Demographics – All Programs .................................................................................... 243

Number of Employees by Department – All Programs ................................................................. 244 Resident Household Information – Low Rent and City/State Housing Programs .......................... 245 Resident Household Information – Housing Choice Voucher (Section 8) Programs ....................... 246

Resident Income Information – Housing Choice Voucher (Section 8) Programs ............................ 247 Resident Head of Household Information – Housing Choice Voucher (Section 8) Programs .......... 248

Principal Employers .................................................................................................................. 249

Capital Asset Statistic by Volume .............................................................................................. 250

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I. INTRODUCTORY SECTION

March 31, 2017

The Board of Commissioners

Chicago Housing Authority

Chicago, Illinois

The U. S. Department of Housing and Urban Development’s (HUD) Real Estate

Assessment Center (REAC) requires public housing authorities to annually

publish a complete set of financial statements presented in conformity with

generally accepted accounting principles (GAAP) and audited in accordance

with generally accepted auditing standards by a firm of licensed certified

public accountants. Pursuant to that requirement, we hereby issue the

Comprehensive Annual Financial Report (CAFR) of the Chicago Housing

Authority (the Authority) for the year ended December 31, 2016 audited by

Ernst & Young, LLP.

This report consists of management’s representations concerning the finances

of the Authority. Management assumes full responsibility for the

completeness and reliability of all the information presented in this report. To

provide for a reasonable basis for making these representations, management

of the Authority has established a comprehensive internal control framework

that is designed to protect its assets from loss, theft, or misuse, and to compile

sufficient reliable information for the preparation of the Authority’s financial

statements in conformity with GAAP. Because the cost of internal controls

should not outweigh their benefits, the Authority’s comprehensive framework

of internal controls has been designed to provide reasonable rather than

absolute assurance that the financial statements will be free from material

misstatement. As management, we assert that to the best of our knowledge

and belief, this financial report is complete and reliable in all material

respects.

The Authority’s 2016 financial statements have been audited by Ernst &

Young LLP, a firm of licensed certified public accountants. The purpose of the

independent audit is to provide reasonable assurance that the financial

statements of the Authority for the fiscal year ended December 31, 2016, are

free of any material misstatements. The independent audit involved

examining, on a test basis, evidence supporting the amounts and disclosures

in the financial statements, assessing the accounting principles used and

significant estimates made by management, and evaluating the overall

financial statement presentation.

The independent auditors issued an unqualified opinion on the Authority’s

financial statements for the fiscal year ended December 31, 2016. The

independent auditors’ report is presented as the first component of the

financial section of this report.

The independent audit of the financial statements of the Authority is a

component of a federally mandated “Single Audit,” which is designed to meet

the special needs of federal grantor agencies. The standards governing Single

Audit engagements require an independent auditor to report on the fair

presentation of the financial statements. In addition, special emphasis is

placed on internal controls, legal requirements, and compliance associated

with the administration of federal awards. The Authority’s Single Audit Report

is available under separate cover.

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The CAFR includes the HUD-required Financial Data Schedule (FDS) created to standardize

financial information reported by Public Housing Authorities (PHAs). HUD REAC requires that

Public Housing Authority accounting information be reported in accordance with GAAP, using

either governmental or enterprise fund accounting. REAC analyzes the FDS to assess the

financial condition, viability, and effectiveness of overall resource management of PHAs

compared to industry peers. The FDS discloses federal, state, and locally funded activities

reported to HUD. These activities are the basis of the Authority’s enterprise fund program

schedules, which are combined in the basic financial statements.

The Government Accounting Standards Board (GASB) requires that management provide a

narrative introduction, overview, and analysis to accompany the basic financial statements in

the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal should

be read in conjunction with the MD&A. The Authority’s MD&A can be found immediately

following the report of the independent auditors.

Profile of the Authority

The City of Chicago (the City) established the Authority in 1937 as a municipal corporation.

The Authority was created and organized under the laws of the State of Illinois for purposes of

engaging in the development, acquisition, leasing, operation, and administration of a Low Rent

Housing Program and other federally assisted programs. The Authority’s housing portfolio

assets and its residents are situated throughout the City. The governing body of the Authority

is composed of a Chairperson and a Board of Commissioners appointed by the Mayor of the

City of Chicago. The Authority is not considered a component unit of the City.

The Authority is one of 39 public housing authorities participating in HUD’s Moving to Work

(MTW) Program. The MTW Program provides participating public housing agencies the

“opportunity to design and test innovative housing and self-sufficiency strategies for low-

income families” by giving the agencies flexibility to use HUD assistance to create

demonstration programs outside the restrictions of the United States Housing Act of 1937. In

fiscal year 2000, under the auspices of the MTW Program, HUD made a ten-year funding

commitment to support the Authority’s $1.6 billion Plan for Transformation (the Plan) to

rehabilitate or redevelop approximately 25,000 public housing units. Last May, HUD extended

the Authority’s MTW status for another 10 years through 2028.

In 2016, the Authority ramped up development activity, increased Housing Choice Voucher

(HCV) utilization and enhanced resident services programming.

The Authority and its partners oversaw the development of 1,037 new apartments for the

Authority’s residents that were either completed or in the final stages of construction. The

number of vouchers leased also increased by approximately 1,100 over the course of 2016,

bringing the total to 47,000 vouchers, with voucher holders living in every one of the Chicago’s

77 community areas.

Further, the lives of individual residents have improved, with 64 percent of all heads-of-

household working, and average income levels for work able heads-of-household rising to an

all-time high of $20,042 per year.

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The Authority is now providing the city with more affordable housing than was available when the historic Plan for Transformation began in 2000, with the total number of public housing units to date at 23,423. Further, in 2000, there were 30,000 Housing Choice Vouchers available for rental in the private market. Today, the Authority has leased almost 47,000 vouchers. Among the completed housing units in 2016 were 65th Infantry veterans housing in the Humboldt Park community, 218 fully-rehabbed units at Altgeld Gardens, Casa Queretaro, the Authority’s first housing in the Pilsen community, City Garden, Crestwood Apartments, Jade Garden, Milwaukee Ave. Apartments, Terrance 459 at Parkside of Old Town and Rosenwald Courts. Among the developments under construction or near completion are: Access Housing, Carling Hotel, Clybourn 1200, St. Edmund’s Oasis, Sterling Park and Xavier.

The Authority will continue this accelerated pace of development in 2017, with the focus of three core objectives of the MTW agreement.

To increase housing choices; To promote self-sufficiency; and To achieve cost-effectiveness By the end of FY2017, the Authority is expected to meet its unit delivery goal of 25,000 public housing units, as outlined in the Plan for Transformation. The Authority projects it will deliver the remaining 1,596 units through a combination of real estate acquisitions, project-based vouchers and rehabbed and new construction public housing units. In addition to the public housing unit portfolio, the Authority’s 2017 Annual Plan anticipates 54,615 utilized MTW vouchers including Rental Assistance Demonstration Program. Further, we anticipate that 2,527 households will be served under the Moderate Rehabilitation, Mainstream Five-year, and Veterans Affairs Supportive Housing voucher programs. The work of the Authority could not have been accomplished without key partnerships, including foundations and civic organizations, businesses, financial institutions, community organizations and government agencies including HUD. The Authority will continue to foster these productive relationships as we move forward building, vibrant communities throughout Chicago. The Authority is grateful to the strong leadership of the City of Chicago and its mayor, whose support and guidance are essential in creating sustainable, healthy communities. The Authority’s priority is to provide safe and supportive housing to residents. However, the

agency’s outreach and vision are larger. CEO Eugene Jones, Jr. and CHA Board Chairman

John T. Hooker recognize that stronger communities and stable futures come from

comprehensive local strategies, and thanks to HUD’s recognition of successes and its

confidence in the Authority, the agency can continue to be a central part of meeting Chicago’s

housing and community development needs.

Relevant Financial Policies The Authority’s basic financial statements include a single enterprise fund combining the financial position, changes in net assets, and cash flows of the Authority. Supplemental enterprise information includes combining program schedules of financial position, changes in net assets, and cash flows for the following programs: Low Rent Housing Program Housing Choice Voucher (Section 8) Programs Rental Assistance Demonstration Program Other Grant Programs Business Activities

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The Authority has implemented project-based accounting, which provides the basic framework for compliance in reporting in connection with the HUD asset management model. Project-based accounting also provides the Authority with the ability to track key financial and operational performance indicators at the project level. The Authority is required by HUD to adopt annual, appropriated operating budgets for its Enterprise Fund programs which receive federal funding. The Authority’s Office of Budget and Management prepares an annual operating budget, including capital spending, that is reviewed by executive management and approved by the Authority’s Board of Commissioners. All operating annual appropriations lapse at fiscal year-end. Spending plans related to multi-year capital improvement appropriations are also created for accounting and monitoring purposes. As required under our MTW Agreement provisions, an Annual Plan is submitted to HUD after citizen participation through public hearings and approval by of Board of Commissioners.

For a description of the Authority’s programs, refer to Note 1 of the basic financial statements. For further analysis, we have presented financial schedules for the programs individually,

which can be found following the Notes to the Basic Financial Statements. In addition to the enterprise fund financial statements, separate statements are presented for the Pension Trust Fund, the Authority’s defined benefit pension plan.

Economic Condition The Congressional Budget Office (CBO) economic outlook for 2017 to 2027, estimates the economy will grow modestly in the next decade. The nation’s gross domestic product will grow at an average of 1.9% annually. The projected economic growth stems from consumer spending and from faster growth in business, particularly investment in structures and equipment. from consumer spending and from faster growth in business particularly investment in structures and equipment. These increases in demand for goods and services are expected to reduce the quantity of underused labor and capital, thereby encouraging greater participation in the labor force by reducing the unemployment rate and pushing up compensation. The Bureau of Labor statistics shows unemployment in the Chicago metropolitan area improved to 5.4% at December 31, 2016, compared to 5.5% as of December 31, 2015. However, the Chicago unemployment rate was modestly higher compared to the national unemployment rates of 4.8 % and 5.3% for the same periods, respectively. Though economic growth and unemployment show signs of continued improvement, the current and projected need for public housing and related services is significant. Today, as the second largest public housing authority in the country, the Authority serves more than 64,000 households under the public housing and Housing Choice Voucher programs. Current public housing and voucher waitlist counts show the continuing need for public housing. This need was reflected in the results of the Authority’s 2014 waitlist opening where more than 282,000

households registered for affordable housing – the largest registration in the history of the Authority.

Long Term Financial Planning The Authority’s Public Housing and Housing Choice Voucher Program revenues depend largely

on congressional housing legislation and federal government appropriations. While government spending on public housing is impacted by the Bipartisan Budget Act of 2013, the Authority saw funding levels increase to pre-sequestration levels in 2016. As we look toward 2017 and beyond, the policies of the new administration and new congress will ultimately dictate the outcomes over the next several years in the Federal Budget decision-making process. While the direction of discretionary domestic-spending is uncertain, indicators appear to be generally negative that current appropriation levels will remain, including public housing funding.

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Given the uncertainty of federal appropriations and the capital needs facing the Authority, we continue to explore creative avenues to finance our redevelopment and operating activities. The Authority’s goal is to continue to provide safe, decent housing by a combination of cost reduction efforts, alternative financing plans, and re-positioning resources to offset the potential funding downturns. In FY2017, the Authority will continue to utilize the single fund budget provided through MTW participation for expanded and flexible resources for overall administration of housing assistance, capital and redevelopment activities, and service programs for residents. Further, HUD programs such as the Rental Administration Demonstration (RAD) program are being pursued by the Authority to maximize available funding.

Awards and Acknowledgements

The Government Finance Officers Association of the United States and Canada (GFOA)

awarded a Certificate of Achievement for Excellence in Financial Reporting to the Authority for its CAFR for the year ended December 31, 2015. This is the nineteenth consecutive year the Authority has received this award. In order to be awarded a certificate of Achievement, a government must publish an easily readable and efficiently organized

comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements.

A Certificate of Achievement is valid for a period of one year only. We believe that our current CAFR continues to meet the Certificate of Achievement Program’s requirements and we are submitting to the GFOA to determine its eligibility for another certificate.

The Authority also received its sixteenth consecutive GFOA Distinguished Budget Presentation Award for its 2016 budget. Both the Certificate of Achievement and the Distinguished Budget awards are prestigious national recognition of conformance with the highest standards for preparation of state and local government financial reports

The preparation of the CAFR was accomplished through the dedication service of the entire staff of the Finance Division with contributions by other departments within the Authority. Each contributor has our sincere appreciation for his or her work in the preparation of this document.

Respectfully submitted,

David E. Burns, CPA Chief Financial Officer

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CHICAGO HOUSING AUTHORITY

LIST OF PRINCIPAL OFFICIALS

NAME TITLE

BOARD OF COMMISSIONERS

John T. Hooker Chairman

Matthew Brewer Board Member

Craig Chico Vice Chairman

Mark Cozzi Board Member

Dr. Mildred Harris Board Member

Meghan Harte Board Member

John G. Markowski Board Member

Cristina Matos Board Member

Francine Washington Board Member

SENIOR MANAGEMENT

Eugene Jones, Jr. Chief Executive Officer

Jose Alvarez Chief of Staff

James Bebley Chief Legal Officer

David Burns Chief Financial Officer

Michael Gurgone Chief Investment Officer

Mary Howard Chief Resident Services Officer

Diana Liu Chief Construction & Development Officer

Katie Ludwig Chief Housing Choice Voucher Officer

Derek Messier Chief Property Officer

Patricia Rios Chief Administrative Officer

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II. FINANCIAL SECTION

Eugene Jones, Jr., Chief Executive Officer

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Report of Independent Auditors

The Board of Commissioners of the Chicago Housing Authority

Report on the Financial Statements

We have audited the accompanying financial statements of the Proprietary Fund Type and Fiduciary Fund Type

activities of the Chicago Housing Authority, as of and for the years ended December 31, 2016 and 2015, and the

related notes to the financial statements, which collectively comprise the Chicago Housing Authority’s basic financial

statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in conformity with

U.S. generally accepted accounting principles; this includes the design, implementation, and maintenance of internal

control relevant to the preparation and fair presentation of financial statements that are free of material misstatement,

whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audits. We did not audit the

financial statements of the Chicago Housing Authority Employee’s Retirement Plan (the “Plan”), which is shown as the

Fiduciary Fund Type - Pension Trust Fund as of and for the years ended December 31, 2016 and 2015. Those

statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates

to the amounts included for the Plan, is based on the report of the other auditors. We also did not audit the financial

statements of the Britton Budd, Kenmore and Pomeroy Limited Liability Partnerships, which are described in Note 10

as blended component units as of and for the years ended December 31, 2016 and 2015, and which statements reflect

total assets constituting 3.9% and 4.0% of the total assets reflected on the statements of net position as of December

31, 2016 and 2015, respectively. Those statements were audited by other auditors whose report has been furnished to

us, and our opinion, insofar as it relates to the amounts included the identified blended component units, is based on

the reports of the other auditors. We conducted our audits in accordance with auditing standards generally accepted

in the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance

about whether the financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial

statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of

material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments,

the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial

statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of

expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An

audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant

accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit

opinions.

Ernst & Young LLP 155 North Wacker Drive Chicago, IL 60606-1787

Tel: +1 312 879 2000 Fax: +1 312 879 4000 ey.com

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Opinions

In our opinion, based on our audits and the reports of the other auditors, the financial statements referred to above

present fairly, in all material respects, the respective financial position of the Proprietary Fund Type activities and the

Fiduciary Fund Type activities of the Chicago Housing Authority as of December 31, 2016 and 2015, and the respective

changes in financial position and, where applicable, cash flows thereof for the years then ended in conformity with U.S.

generally accepted accounting principles.

Required Supplementary Information

U.S. generally accepted accounting principles require that Management’s Discussion and Analysis, Schedule of

Changes in Plan’s Net Pension Liability and Related Ratios, and Schedule of Plan Contributions on pages 26 through

37 and page 90 through 91 be presented to supplement the basic financial statements. Such information, although not

a part of the basic financial statements, is required by the Governmental Accounting Standards Board which considers

it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational,

economic or historical context. We have applied certain limited procedures to the required supplementary information

in accordance with auditing standards generally accepted in the United States, which consisted of inquiries of

management about the methods of preparing the information and comparing the information for consistency with

management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our

audit of the basic financial statements. We do not express an opinion or provide any assurance on the information

because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any

assurance.

Supplementary and Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the

Chicago Housing Authority’s basic financial statements. The accompanying combining schedule of programs on pages

94 through 99, individual program schedules on pages 102 through 122 and Financial Data Schedules on pages 124

through 250, are presented for purposes of additional analysis and are not a required part of the basic financial

statements. Such information is the responsibility of management and was derived from and relates directly to the

underlying accounting and other records used to prepare the basic financial statements. Such information has been

subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional

procedures, including comparing and reconciling such information directly to the underlying accounting and other

records used to prepare the basic financial statements or to the basic financial statements themselves, and other

additional procedures in accordance with auditing standards generally accepted in the United States. In our opinion,

the information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

The accompanying Introductory Section and the Statistical Section have not been subjected to the auditing procedures

applied in the audit of the basic financial statements, and, accordingly, we do not express an opinion or provide any

assurance on it.

June 8, 2017

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Management’s Discussion and

Analysis

(Required Supplementary Information)

Terrace 459 at Parkside of Old Town opened in May 2016 and is the latest development in the

revitalization of Cabrini-Green, expanding mixed-income housing options in the neighborhood.

CHICAGO HOUSING AUTHORITY MANAGEMENT’S DISCUSSION AND ANALYSIS DECEMBER 31, 2016

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MANAGEMENT’S DISCUSSION AND ANALYSIS Management’s Discussion and Analysis of the Authority’s performance for the years ended December 31, 2016 and 2015, is prepared as a supplement to the accompanying year-end financial statements. We respectfully request readers consider the information presented here in conjunction with additional information furnished in our transmittal letter. (Pages 11-15) FINANCIAL HIGHLIGHTS 2016

The assets and deferred outflows of the Authority exceeded its liabilities and deferred inflows by $1.9 billion (net position). Of this amount, $779.1 million (unrestricted net position) is available to meet ongoing obligations to residents and creditors; $7.2 million is restricted for specific purposes (restricted net position) and $1.1 billion is net investment in capital assets.

Total net position of the Authority decreased $23.8 million. The decrease is comprised of a $117.2 million loss from operating and non-operating revenues and expenses offset by capital contributions of $93.4 million. The decrease primarily relates to reduced Capital and Block Grant revenues as the Authority continues to spend reserve funds combined with an increase in Housing Choice Voucher utilization.

Capital asset additions and transfers to construction in progress of $295.9 million included rehabilitated and revitalized units in the Authority’s Family, Senior, Scattered Sites, and Mixed Income / Finance housing portfolios. Current year construction in progress additions of $136.9 million, primarily due to rehabilitation work at Altgeld Gardens and various senior housing buildings, increased $19.6 million from the prior year.

Notes and mortgages receivable increased $40.0 million consisting primarily of additions to 2016 new construction loan activity related to the development of mixed income housing projects and rental assistance demonstration loans.

The Authority caused to be formed The Chicago Housing Administration, LLC (“CHA, LLC”) for the purpose of administering properties under HUD’s Rental Assistance Demonstration (“RAD”) Program. Properties with net position balances totaling $182.2 million transitioned to the RAD program during the year.

2015 Total assets were $1.9 billion greater than total liabilities (net position). Net investment in capital assets was $1.1 billion. Restricted net assets of $5.5 million increased $0.1 million. Unrestricted net position decreased $14.7 million to $790.5 million. The decrease in Net Position of $40.0 million is mainly due to net operating and non-operating loss of $93.7 million offset by capital contributions of $53.7 million.

CHICAGO HOUSING AUTHORITY MANAGEMENT’S DISCUSSION AND ANALYSIS (CONTINUED) DECEMBER 31, 2016

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OVERVIEW OF THE BASIC FINANCIAL STATEMENTS The Authority’s basic financial statements consist of the following: (1) Fund Financial Statements, and (2) Notes to the Basic Financial Statements. This report also contains Required Supplementary Information (Schedule of Changes in Plan’s Net Pension Liability and Related Ratios and Schedule of Plan Contributions), Supplementary Information, (Enterprise Fund, Specific Programs, Financial Data Schedule), and Statistical Information. Fund Financial Statements are groupings of accounts used to maintain control over resources segregated for specific activities or objectives. The Authority, like other state, local, or quasi-governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The Authority’s funds include a Proprietary Fund Type and a Fiduciary Fund Type. The Authority’s Proprietary Fund Type is comprised of a single enterprise fund with “business-type” activities intended to recover all or a portion of their costs through fees and charges for services. Since the Authority maintains its activities as a single enterprise fund, its Proprietary Fund financial statements provide information about the activities of the Authority as a whole. The Statements of Net Position present information on the Authority’s assets and deferred outflows of resources and liabilities and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as useful indicators as to whether the Authority’s financial health is improving or deteriorating. The Statements of Revenues, Expenses, and Changes in Net Position present information showing how the Authority’s net position changed during the fiscal year. The Authority reports all changes in net position as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. The Statements of Cash Flows report how the Authority’s cash and cash equivalents were used in and provided by its operating, non-capital financing, capital and related financing, and investing activities during the periods reported. Added to beginning-year cash balances, the net of these activities reconcile to the cash and cash equivalent balances at December 31, 2016 and 2015. These statements are prepared on a cash basis and present cash receipt and disbursement information. The Authority uses the direct method of presenting cash flows, which includes a reconciliation of net cash used by operating activities to operating loss. Fiduciary Fund Type. The Authority’s Fiduciary Fund Type is comprised of a pension trust fund that accounts for resources held for the benefit of employees and retirees of the Authority. The Statements of Fiduciary Net Position and Statements of Changes in Fiduciary Net Position present financial information about pension trust activities for which the Authority acts solely as an agent for the benefit of its employees and retirees. Fiduciary activities do not include Authority-wide measures of operational accountability, because fiduciary resources do not support the Authority’s enterprise fund programs.


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Notes to the Basic Financial Statements. These financial statement disclosures are an integral part of the financial statements. Such disclosures are essential to a full understanding of the information provided in the fund financial statements. The notes are located on pages 47 through 88. Other Information. In addition to the fund financial statements and the notes, this report presents certain Required Supplementary Information concerning the changes in the Authority’s net pension plan liability and contributions to the plan. The required supplementary information is on pages 90 and 91 of this report. Supplementary Information. This report includes supplementary combining and individual “program” schedules that present the Authority’s enterprise fund financial statements in more detail by providing information on its housing and client-service program activities. In addition, a combining HUD-developed and required Financial Data Schedule (FDS) is included. The FDS is a reporting format used to disclose to HUD all of the Authority’s activities at the property and program level. The FDS begins on page 124. Statistical Information. A statistical section provides information on the Authority’s financial trends, revenue capacity, debt capacity, demographic and economic information and operating information. The statistical information begins on pages 235 through 250.


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FINANCIAL ANALYSIS Net Position The Authority’s overall financial position declined slightly during the fiscal year. Total net position decreased $23.8 million (1.2%). Net position is summarized and segregated by type in the following table:

2016 2015 2014

Current and Other Assets 1,000,655,737$ 988,434,229$ 986,860,656$

Capital Assets, Net of

Accumulated Depreciation 1,293,174,685 1,276,576,636 1,299,441,153

Total Assets 2,293,830,422 2,265,010,865 2,286,301,809

Deferred Outflows of Resources 10,844,676 16,224,988 4,448,137

Current Liabilities 183,164,977 141,967,665 126,137,322

Noncurrent Liabilities 223,741,369 217,091,585 207,648,106

Total Liabilities 406,906,346 359,059,250 333,785,428

Deferred Inflows of Resources 6,059,581 6,636,338 1,403,958

Net Position 1,891,709,171$ 1,915,540,265$ 1,955,560,560$

2016 2015 2014

Net Investment in

Capital Assets 1,105,592,443$ 1,119,603,817$ 1,144,886,744$

Restricted 7,161,692 5,472,087 5,442,176

Unrestricted 778,955,036 790,464,361 805,231,640

Net Position 1,891,709,171$ 1,915,540,265$ 1,955,560,560$

Net Position

Net Position by Type

2016

58.4% of the Authority’s net position is in “net investment in capital assets.” The Authority’s capital assets are mainly comprised of housing portfolio assets operated and maintained to provide housing to low income residents.

0.4% of the Authority’s net position is subject to external restrictions on their use, stipulated by the resource providers.


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The remaining balance, unrestricted net position (41.2%), represents the residual component of net position that is available to support Authority obligations. Unrestricted net position does not represent a “reserve” balance available to the Authority.

Unrestricted net position includes illiquid amounts of $463.7 million of long-term notes receivable (typically payable to the Authority in 40 years).

2015 Net investment in capital assets (58.4%) decreased $25.3 million (2.2 %) from prior year due to a decrease in construction activity and loans to private developers for mixed-income communities that include low-income units for Authority residents. Restricted net position (0.3%) increased $0.1 million (0.5%). Unrestricted net position (41.3%) decreased $14.8 million (1.8%). The Authority implemented GASB Statement No. 68 (“GASB 68”), Accounting and Financial Reporting for Pensions - an amendment of GASB Statement No. 27 as of January 1, 2014. The financial impact of implementing GASB 68 was an adjustment of $54.3 million to net position, beginning of year, comprised of a restricted net pension asset of $49.9 million combined with a deferred inflow of resources of $4.4 million as of January 1, 2014. Change in Net Position Operating revenues and expenses summarized:

2016 2015 2014

Operating Revenues:

Tenant Rent, Net of Allowance 51,198,078$ 50,262,310$ 49,354,653$

Administrative Fees 44,640,833 38,295,128 32,745,308

Other Revenue 9,153,596 4,126,220 1,739,608

Total Operating Revenues 104,992,507 92,683,658 83,839,569

Operating Expenses:

Administrative 111,582,251 105,582,206 106,694,478

Tenant Services 40,909,355 34,597,908 43,057,220

Utilities 23,437,195 24,443,996 27,900,585

Maintenance 54,938,683 63,710,710 73,734,005

Protective Services 33,181,359 30,621,162 27,090,894

General 18,881,432 12,006,568 9,780,850

Depreciation 132,507,865 146,147,778 156,214,116

Total Operating Expenses 415,438,140 417,110,328 444,472,148

Operating Loss (310,445,633)$ (324,426,670)$ (360,632,579)$

Operating Loss


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The Authority’s net nonoperating revenues summarized:

2016 2015 2014

Nonoperating Revenues:

Intergovernmental Revenue (HUD) 664,174,029$ 660,566,851$ 668,672,775$

Intergovernmental Revenue (Other) (41,873) 26,250 421,431

Investment Income (Loss) 4,229,832 3,277,292 6,789,406

Other 4,298,316 8,222,206 3,519,044

Total Nonoperating Revenues 672,660,304 672,092,599 679,402,656

Nonoperating Expenses:

Housing Assistance Payments 454,383,708 430,597,718 381,548,403

Interest Expense 11,357,846 10,771,369 10,801,508

Other 13,724,184 - -

Total Nonoperating Expenses 479,465,738 441,369,087 392,349,911

Net Nonoperating Revenues 193,194,566$ 230,723,512$ 287,052,745$

2016

Operating revenues increased $12.3 million (13.3%) from the prior year mainly due to administration fees earned on increased leased Housing Choice Vouchers, insurance claim recoveries and vending equipment fees.

Operating expenses decreased $1.7 million (0.4%) from the prior year. Principal contributors to the total net decrease relate to maintenance expense for mixed income housing projects, utilities for water usage and depreciation of capital assets.

Total nonoperating revenues increased $0.6 million (0.1%) from the prior year. The increase is driven by the use of operating reserves for capital soft cost activity combined with current year investment income mainly for changes in fair value of investments offset by non-intergovernmental revenue and other nonoperating revenues.

Total nonoperating expenses increased $38.1 million (8.6%) from the prior year. The increase is mainly due to an increase in HCV voucher utilization for 2016 and a $13.7 million loss on disposition of the Henry Horner property.

2015 Operating revenues increased $8.8 million (10.5%) from the prior year. Operating losses decreased $36.2 million compared to the prior year, as total operating expenses also decreased $27.4 million (6.2%). Total net nonoperating revenues decreased $56.3 million (19.6%). Nonoperating revenue decreased $7.3 million, while nonoperating expenses increased $49.0 million.


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2016 2015 2014 (As Restated)

(Loss) Before Capital Contributions (117,251,067)$ (93,703,158)$ (73,579,834)$

Capital Contributions 93,419,973 53,682,863 43,379,948

Change in Net Position (23,831,094)$ (40,020,295)$ (30,199,886)$

(Loss) Income Before Capital Contributions

2016 The change in net position of $23.8 million is due to an increase in loss from operating and nonoperating revenues and expenses, primarily from a reduction in block grant revenues and an increase in housing assistance payments from increased voucher utilization of approximately 2,000 vouchers. The capital contribution revenues from Capital Fund grants were higher than 2015 primarily for capital construction at the Altgeld, Park Douglas and Fannie Emanuel properties. 2015 The change in net position of $40.0 million is due to an increase in loss from operating and nonoperating revenues and expenses, primarily from a reduction in block grant revenues and an increase in housing assistance payments from increased voucher utilization of approximately 6,000 vouchers. The capital contribution revenues from Capital Fund grants though higher than 2014, were historically lower, as the Authority continued to use excess reserves to fund capital projects and certain operating expenses. Program Activities The following table shows Enterprise Fund program revenues and expenses on a gross basis. Operating and nonoperating revenues are included in total revenues, and operating and nonoperating expenses are included in total expenses.


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Program revenues and expenses:

2016 2015 2014

Program Revenues:

Rent and Operating Revenues 60,351,674$ 54,388,530$ 51,094,261$

HCV Administrative Fees 44,640,833 38,295,128 32,745,308

Operating Subsidy and Grants 189,552,130 153,813,049 163,050,006

HCV Subsidy 475,740,026 506,753,802 505,622,769

Capital Contributions 93,419,973 53,682,863 43,379,948

Investment and Other 7,368,148 11,525,748 10,729,881

Total Program Revenues 871,072,784 818,459,120 806,622,173

Program Expenses:

Low Rent Housing 331,953,543 350,273,665 363,836,713

Rental Assistance Demonstration 2,963,293 - -

Business Activities 666,512 13,315 13,315

HCV Administrative 72,917,860 64,025,475 78,356,928

Other Grant Programs 6,936,932 2,797,873 2,265,192

Housing Assistance

Payments 454,383,708 430,597,718 381,261,749

Interest and Other 25,082,030 10,771,369 11,088,162

Total Program Expenses 894,903,878 858,479,415 836,822,059

Change in Net Position (23,831,094) (40,020,295) (30,199,886)

Net Position, January 1 1,915,540,265 1,955,560,560 2,040,082,903

Cumulative Effect of Adopting GASB 68 - - (54,322,457)

Net Position, December 31 1,891,709,171$ 1,915,540,265$ 1,955,560,560$

Enterprise Fund Activities

Program Revenues 2016 Program revenues increased $52.6 million (6.4%). Rent and operating revenues, capital contribution, HCV administrative fees and operating subsidy and grants increased $87.7 million. These increases are mainly due to capital project construction activity and increased funding in operating subsidy and grants. A decrease in investment and other and HCV subsidy aggregating $35.1 million primarily due to a change in the methodology of funding in the HAP program offset these amounts.

2015 Program revenues increased $11.8 million (1.5%). Rent and operating revenues, capital contribution, HCV administrative fees, HCV subsidy and investment and other increased $21.1 million. These increases are mainly due to capital project construction activity and increased funding in HCV administrative fees. A decrease in operating subsidy and grants aggregating $9.2 million primarily for Block grant revenues offset these amounts.


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Program Expenses 2016 Program expenses increased $36.4 million (4.2%); which is primarily due to increases in HAP payments, interest and other, Other Grants and HCV Administrative costs totaling $54.7 million coupled with decreases in Low Rent Housing aggregating $18.3 million.

Other Grants, HAP payments, HCV administrative, Business Activities and interest and other change of $54.7 million relates to cumulative increases in tenant services contractual cost, a loss on disposition of Henry Horner property, HAP payment increases and RAD expenses.

Low Rent Housing decreased $18.3 million over prior year. This decrease is attributable to tenant services relating to contractual cost, utilities, maintenance and depreciation expenses.

2015 Program expenses increased $21.7 million (2.6%) due to increases in HAP payments and Other Grants totaling $49.9 million offset by decreases in Low Rent Housing, HCV administrative cost, interest and other aggregating $28.2 million. Liquidity The Authority’s “working capital” is the difference between its current assets and current liabilities and represents the “amount of net current resources” available for use in the course of ongoing business activities. The “current ratio” reflects the “relationship” of these classifications and is a measure of the Authority’s ability to pay short-term obligations. Working capital decreased $141.9 million from the prior year due principally to decreases in current assets of $100.7 million combined with an increase in current liabilities of $41.2 million.

The decrease in current assets were primarily due to net decreases in current cash and investments of $109.2 million and interest and miscellaneous receivables $0.7 million, offset by an increase in HUD intergovernmental $9.2 million due to budgeted capital reserves spending.

The increase in current liabilities of $41.2 million was principally due to advanced HUD subsidy for HCV Section 8 program and an increase in current maturities, long term debt for the purchase of Presbyterian Homes offset by contract retention payments.

Current ratio of 2.29:1 decreased 1.38:1 from 3.67:1 in the prior year. The ratio decrease is related to a reduction in current assets primarily in investments combined with an increase in current liabilities primarily related to HCV Section 8 subsidy and current maturities, long


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term debt. The Authority continues to maintain its strong short-term financial standing in its ability to satisfy current vendors and creditors.

2016 2015 2014

Current Assets 420,291,145$ 521,003,398$ 555,921,075$

Less: Current Liabilities (183,164,977) (141,967,665) (126,137,322)

Working Capital 237,126,168$ 379,035,733$ 429,783,753$

Current Assets 420,291,145$ 521,003,398$ 555,921,075$

Divided by: Current Liabilities (183,164,977)$ (141,967,665)$ (126,137,322)$

Current Ratio 2.29:1 3.67:1 4.41:1

Working Capital and Current Ratio

2015 Working capital decreased $50.7 million from the prior year due to the combination of decreases in current assets combined with increases in current liabilities. Current ratio of 3.67:1 decreased 0.74:1 from 4.41:1 in the prior year. The decrease in current ratio does not impact the Authority’s ability to pay short-term obligations. CAPITAL ASSETS 2016 Capital assets include land, structures, capital leases, equipment, and construction-in-progress. At December 31, 2016, capital assets, net of depreciation totaled $1.3 billion. The Authority’s net capital assets increased $16.6 million or 1.3% compared to prior year as current year capital asset additions exceeded depreciation expense. Mixed-income capital lease units constructed through mixed-financing arrangements with private developers continues to grow. In 2016, the Authority acquired 136 additional mixed-income capital lease units. The Authority uses these developer-managed units to house its residents. Current-year additions, excluding transfers from construction in progress, of $153.4 million were primarily comprised of construction-in-progress assets of $136.9 million, capital leases of $15.9 million, and equipment of $0.6 million. Refer to Note 4 of the basic financial statements for more detailed information regarding capital assets.


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The Authority’s capital assets summarized:

2016 2015 2014

Land 257,744,913$ 257,622,153$ 259,448,598$

Structures 2,601,942,774 2,490,877,469 2,397,847,746

Capital Leases 224,841,831 210,203,329 203,510,078

Equipment 25,557,320 26,243,748 31,655,703

Construction in Progress 108,628,985 104,014,279 78,243,027

Total Capital Assets 3,218,715,823 3,088,960,978 2,970,705,152

Less Accumulated

Depreciation (1,925,541,138) (1,812,384,342) (1,671,263,999)

Net Capital Assets 1,293,174,685$ 1,276,576,636$ 1,299,441,153$

Capital Assets

2015 The Authority’s net capital assets decreased $22.9 million or 1.8% compared to the prior year. Current-year additions, excluding transfers from construction in progress, of $124.4 million were comprised of construction-in-progress assets of $117.3 million, capital leases of $6.7 million and equipment of $0.4 million. DEBT ADMINISTRATION 2016 At December 31, 2016, the Authority’s total outstanding debt was $39.5 million. The balance increased $21.1 million from prior year due primarily to BMO line of credit for the purchase of Presbyterian Homes and FHLB line of credit for the purchase of Jackson Square and XS Tennis Court. Refer to Note 8 of the basic financial statements for more detailed information. The Authority’s outstanding debt summarized:

2016 2015 2014

BMO Line of Credit 19,000,000$ -$ -$

FHLB Line of Credit 3,350,000 - -

CHA Taxable Revenue Build

America Bonds 16,680,000 17,930,000 19,145,000

Notes Payable (LLP) 500,000 500,000 500,000

Total Outstanding Debt 39,530,000$ 18,430,000$ 19,645,000$

Outstanding Debt


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2015 The Authority’s total debt was $18.4 million. The decrease in debt service totaling $1.2 million was due to normal debt service payments on bonds. PENSION TRUST FUND The Authority’s financial statement presentation includes a fiduciary component unit Chicago Housing Authority Employees’ Retirement Plan and Trust (“Trust”). Please refer to Note 1 of the basic financial statements for information on how to obtain the separately issued financial statements of this fiduciary component unit. REQUESTS FOR ADDITIONAL INFORMATION The Authority designed the financial report to provide the reader with a general overview of its finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Office of the Chief Financial Officer at 60 E. Van Buren, 11th Floor, Chicago, Illinois 60605.

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Basic Financial Statements

A new Mariano’s grocery store opened in the Bronzeville community in the fall of 2016, adding

fresh, healthy food options and creating 400 jobs, including approximately 100 jobs that are

held by CHA residents. The Authority’s support for projects like this helps not only CHA

residents, but residents of the broader community who benefit from this public-private

investment that leads to a stronger community.

CHICAGO HOUSING AUTHORITYSTATEMENTS OF NET POSITIONPROPRIETARY FUND TYPE - ENTERPRISE FUNDDECEMBER 31, 2016 AND 2015

2016 2015ASSETS:Current Assets:Cash and Cash Equivalents, Unrestricted 116,557,327$ 90,174,955$ Cash and Cash Equivalents, Restricted 28,275,560 19,647,136

Investments at Fair Value, Unrestricted 226,031,460 370,284,321 Tenant Accounts Receivable, Net of Allowance 2,729,005 1,602,858 Intergovernmental Receivable (HUD and Other) 38,070,164 29,979,311 Miscellaneous Receivable 3,773,174 4,293,136 Interest Receivable, Current Portion 523,611 703,096 Prepaid Expenses 4,291,844 4,279,585 Advances to Resident and Private Managers 39,000 39,000

Total Current Assets 420,291,145 521,003,398

Noncurrent Assets:Cash and Cash Equivalents, Restricted 30,877,949 27,119,815 Investments at Fair Value, Restricted 73,119,004 5,954,184 Notes and Mortgages Receivable 463,714,433 423,672,146 Interest Receivable 155,248 55,027 Other Noncurrent Assets 12,497,958 10,629,659 Capital Assets, not Depreciated:

Land 257,744,913 257,622,153 Construction in Progress 108,628,985 104,014,279

Capital Assets, Net of Accumulated Depreciation:

Structures and Capital Leases 921,115,987 910,640,695 Equipment 5,684,800 4,299,509 Total Noncurrent Assets 1,873,539,277 1,744,007,467

Total Assets 2,293,830,422 2,265,010,865

DEFERRED OUTFLOWS OF RESOURCES:

Deferred Amount on Pension 10,844,676 16,224,988

LIABILITIES:Current Liabilities:Accounts Payable 29,614,712 45,996,525 Intergovernmental Payable (HUD) 322,137 272,407 Accrued Wages & Payroll Taxes 860,466 986,336 Accrued Compensated Absences 1,537,456 1,252,040 Accrued Liabilities 51,729,904 54,169,817 Tenant Security Deposits 2,708,614 2,495,446 Unearned Revenue 48,608,968 10,915,282 Insurance Reserves, Current Portion 2,092,796 2,443,160

Capital Lease Obligations, Current Portion 1,970,242 1,804,059 Current Maturities, Long-Term Debt and Current Portion of

Net Unamortized Bond Premium 23,635,000 1,250,000 Other Current Liabilities 20,084,682 20,382,593

Total Current Liabilities 183,164,977 141,967,665

Noncurrent Liabilities:Family Self-Sufficiency Liability 1,031,807 1,682,739 Insurance Reserves, Net of Current Portion 14,209,913 6,325,354 Net Pension Liability 3,083,695 6,465,956 Capital Lease Obligations, Net of Current Portion 146,082,000 136,738,760 Long-Term Debt, Net of Current Maturities and Current Portion of Net Unamortized Bond Premium 15,895,000 17,180,000 Other Noncurrent Liabilities 43,438,954 48,698,776

Total Noncurrent Liabilities 223,741,369 217,091,585

Total Liabilities 406,906,346 359,059,250

DEFERRED INFLOWS OF RESOURCES:


NET POSITION:Net Investment in Capital Assets 1,105,592,443 1,119,603,817 Restricted for:

Demolition Grants 7,161,692 5,472,087 Unrestricted 778,955,036 790,464,361

Total Net Position 1,891,709,171$ 1,915,540,265$

The notes to the basic financial statements are an integral part of these statements.

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CHICAGO HOUSING AUTHORITYSTATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN NET POSITIONPROPRIETARY FUND TYPE - ENTERPRISE FUNDYEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015

OPERATING REVENUES:Tenant Rent, Net of Allowance 51,198,078$ 50,262,310$ Other Tenant Revenue 231,277 472,101

Administrative Fees 44,640,833 38,295,128 Other Revenue 8,922,319 3,654,119

Total Operating Revenues 104,992,507 92,683,658

OPERATING EXPENSES:Administrative 111,582,251 105,582,206 Tenant Services 40,909,355 34,597,908 Utilities 23,437,195 24,443,996 Maintenance 54,938,683 63,710,710 Protective Services 33,181,359 30,621,162 General 18,881,432 12,006,568 Depreciation 132,507,865 146,147,778

Total Operating Expenses 415,438,140 417,110,328

OPERATING LOSS (310,445,633) (324,426,670)

NONOPERATING REVENUES (EXPENSES):

Intergovernmental Revenue (HUD) 664,174,029 660,566,851 Intergovernmental Revenue (Other) (41,873) 26,250 Nonintergovernmental Revenue 1,160,000 909,005 Investment Income 4,229,832 3,277,292 Interest Expense (11,357,846) (10,771,369) Housing Assistance Payments (454,383,708) (430,597,718) (Loss) Gain on Disposition of Assets (13,724,184) 5,487,763 Other Nonoperating Revenue 3,138,316 1,825,438

Net Nonoperating Revenues 193,194,566 230,723,512

LOSS BEFORE CAPITAL CONTRIBUTIONS (117,251,067) (93,703,158) Intergovernmental Capital Contributions (HUD and Other) 93,419,973 53,682,863

CHANGE IN NET POSITION (23,831,094) (40,020,295)

TOTAL NET POSITION, JANUARY 1 1,915,540,265 1,955,560,560

TOTAL NET POSITION, DECEMBER 31 1,891,709,171$ 1,915,540,265$


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CHICAGO HOUSING AUTHORITYSTATEMENTS OF CASH FLOWS PROPRIETARY FUND TYPE - ENTERPRISE FUNDYEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015

CASH FLOWS FROM OPERATING ACTIVITIES:

Receipts from HUD 40,193,424$ 42,293,137$

Receipts from Tenants and Others 57,443,824 52,094,011

Payments to CHA Employees (57,203,321) (52,944,636)

Payments to Vendors and Suppliers (234,220,160) (216,299,366)

Other Non-operating Cash Receipts 1,621,405 2,025,930

Net Cash Used by Operating Activities (192,164,828) (172,830,924)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Intergovernmental Operating Subsidy and Grants (HUD) 188,289,012 153,631,155

Intergovernmental Housing Assistance Subsidy (HUD) 515,954,116 506,733,519

Intergovernmental Operating Grants (Other) (230,558) 787,556

Nonintergovernmental Operating Grants 1,160,000 909,005

Housing Assistance Payments (454,383,708) (430,597,718)

Net Cash Provided by Noncapital Financing Activities 250,788,862 231,463,517

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES:

Proceeds From Issuance of Capital Debt 22,350,000 -

Interest Paid on Capital Debt (11,320,320) (10,771,369)

Principal Paid on Capital Debt (1,250,000) (1,215,000)

Intergovernmental Capital Contributions (HUD) 90,154,364 57,895,677

Acquisition and Construction of Capital Assets (159,046,666) (107,554,560)

Net Cash Used by Capital and Related Financing Activities (59,112,622) (61,645,252)

CASH FLOWS FROM INVESTING ACTIVITIES:

Gross Maturities of Investments 718,997,791 660,400,494

Gross Purchases of Investments (642,194,596) (605,401,945)

Investment in Forward Communities Development (1,865,770) -

Investment Income 4,362,380 3,080,796

Loan Disbursements (47,375,265) (38,673,437)

Loan Repayments from Developers 7,332,978 12,433,802

Net Cash Provided by Investing Activities 39,257,518 31,839,710

NET INCREASE IN CASH AND CASH EQUIVALENTS 38,768,930 28,827,051

CASH AND CASH EQUIVALENTS, JANUARY 1 136,941,906 108,114,855

CASH AND CASH EQUIVALENTS, DECEMBER 31 175,710,836$ 136,941,906$

DECEMBER 31, CASH AND CASH EQUIVALENTS:

Unrestricted, Current 116,557,327$ 90,174,955$

Restricted, Current 28,275,560 19,647,136

Restricted, Noncurrent 30,877,949 27,119,815 TOTAL UNRESTRICTED AND RESTRICTED, DECEMBER 31 175,710,836$ 136,941,906$


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STATEMENTS OF CASH FLOWS (CONTINUED)

PROPRIETARY FUND TYPE - ENTERPRISE FUND

YEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015

Reconciliation of Operating Loss to Net Cash

Used by Operating Activities:

Operating Loss (310,445,633)$ (324,426,670)$

Adjustments to Reconcile:

Depreciation 132,507,865 146,147,778

Other 2,103,900 1,859,103

Changes in Assets and Deferred Outflows:

Receivables (4,344,277) 2,255,182

Prepaid Expenses & Other Noncurrent Assets (14,809) (9,315,433)

Net Pension Asset, Net of Cumulative Effect - (2,728,472)

Deferred Outflow on Pensions, Net of Cumulative Effect 5,380,312 (7,068,030)

Changes in Liabilities and Deferred Inflows:

Accounts Payable (10,658,931) 7,021,914

Accrued Wages & Payroll Taxes (125,870) (1,231,362)

Accrued Compensated Absences 285,415 79,661

Accrued Liabilities (4,437,329) 2,395,927

Tenant Security Deposits 213,169 (111,346)

Unearned Revenue (2,784,396) -

Other Liabilities (2,768,489) 677,472

Insurance Reserves 7,534,195 235,448

Family Self Sufficiency Liability (650,932) (320,432)

Net Pension Liability, Net of Cumulative Effect (3,382,261) 6,465,956

Deferred Inflow on Pension (576,757) 5,232,380

Total Adjustments 118,280,805 151,595,746

Net Cash Used by Operating Activities (192,164,828)$ (172,830,924)$

SUPPLEMENTAL DISCLOSURES OF NONCASH ACTIVITIES:

(Loss) Gain on Disposition of Assets (13,724,184)$ 5,487,763$

Increase in Capital Lease Obligations 9,496,948 3,621,702


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CHICAGO HOUSING AUTHORITYSTATEMENTS OF PLAN NET POSITION FIDUCIARY FUND TYPE - PENSION TRUST FUND DECEMBER 31, 2016 AND 2015

2016 2015ASSETS:Cash and Cash Equivalents, Restricted 2,368,924$ 1,725,027$

Total Cash and Cash Equivalents, Restricted 2,368,924 1,725,027

Investments at Fair Value:Fixed Income Collective Trust/Securities Account 13,929,450 4,474,577 Mutual Funds 73,983,542 81,802,325 Common Stock 5,039,918 3,617,748

Total Investments 92,952,910 89,894,650

Total Cash, Cash Equivalents and Investments at Fair Value 95,321,834 91,619,677

Interest and Dividends Receivable 87,864 302,692 Due From Brokers - 9,143

Total Assets 95,409,698 91,931,512

LIABILITIES:Accrued Liabilities 126,614 101,417 Due to broker 169,151 595,984

Total Liabilities 295,765 697,401

NET POSITION HELD IN TRUST FOR PENSION BENEFITS 95,113,933$ 91,234,111$


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CHICAGO HOUSING AUTHORITYSTATEMENTS OF CHANGES IN PLAN NET POSITION FIDUCIARY FUND TYPE - PENSION TRUST FUND YEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015ADDITIONS TO NET POSITION:Investment Income:Net Appreciation/(Depreciation) in Fair Value of Investments 5,573,416$ (9,279,841)$ Interest and Dividends, Less Investment Expense 1,995,539 3,666,564 Investment Management Fee (25,060) (31,324)

Net Investment Income/(Loss) 7,543,895 (5,644,601)

Other Income 4,727 5,624 Total Income/(Loss) 7,548,622 (5,638,977)

Employer Contributions 2,438,495 2,162,554 Total Additions 9,987,117 (3,476,423)

DEDUCTIONS FROM NET POSITION:Benefits Paid Directly to Participants

or Beneficiaries, Including Direct Rollovers 5,649,497 5,623,049 Administrative Expenses 457,798 386,906

Total Deductions 6,107,295 6,009,955

CHANGE IN NET POSITION 3,879,822 (9,486,378)

NET POSITION, JANUARY 1 91,234,111 100,720,489

NET POSITION, DECEMBER 31 95,113,933$ 91,234,111$


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CHICAGO HOUSING AUTHORITY NOTES TO THE BASIC FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2016 AND 2015

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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Organization and Program Descriptions The Chicago Housing Authority (Authority) is a municipal corporation, established by the City of Chicago (“the City”) in 1937. The Authority engages in the development, acquisition, leasing, operation, and administration of a HUD funded Low Rent Housing Program and other federally assisted programs. The governing body of the Authority consists of a Chairperson and a Board of Commissioners, appointed by the Mayor of the City of Chicago. The Authority is not considered a component unit of the City. Housing Portfolio. The Authority is the owner of housing units located throughout the City. Private Management firms are responsible for property level management of the Authority’s entire portfolio. The Authority’s assets, liabilities, net position, and changes in net position are included in its enterprise fund and are segregated by program activity as follows: Low Rent Housing Program. The Low Rent Housing Program is the Authority’s primary source of operating funds. The program is designed to provide subsidized housing to low-income residents. Under the Low Rent Housing Program, the Authority owns public housing units located throughout the city for which the Authority receives dwelling rental income from tenants as well as an operating subsidy provided by HUD. Total operating revenues generated from this program amounted to $54.5 million and $54.0 million for the years ended December 31, 2016 and 2015, respectively. Capital grants, funded by HUD, are used for demolition, new construction, rehabilitation of existing structures, and management and operation of existing public housing. Rental Assistance Demonstration Program. The Rental Assistance Demonstration Program (“RAD”) provides the Authority with the opportunity to utilize project based vouchers (PBV) for properties that were previously subsidized under Low Rent Housing. The goal of RAD is to use long term contracts (normally 40 years) to leverage private capital, maintain affordability and preserve low income housing. Under the RAD program, the properties will receive contract rents under Housing Assistance Payment (HAP) contracts. In 2016, the Authority entered into several RAD conversion commitments and executed HAP contracts with HUD. The Authority through several instrumentalities owns and operates several properties. Total operating revenues generated from this program amounted to $0.5 million for the year ended December 31, 2016. Business Activities Program. Comprised of Authority owned and operated properties that are not part of Low Rent Housing or RAD for low income residents and the City/State program, which was part of HUD’s rental assistance program where the properties have been demolished and are awaiting a plan for

CHICAGO HOUSING AUTHORITY NOTES TO THE BASIC FINANCIAL STATEMENTS (CONTINUED) YEARS ENDED DECEMBER 31, 2016 AND 2015

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redevelopment. Total operating revenues generated from this program amounted to $0.3 million for the year ended December 31, 2016. Housing Choice Voucher (Section 8) Programs. The Authority administers the leasing of privately owned units throughout the city through these programs. These voucher based programs establish partnerships between the Authority and private housing providers across the city. Through contractual agreements, private firms manage the Section 8 programs for the Authority. Annual contribution contracts with HUD provide authorization to fund the Housing Choice Voucher and Moderate Rehabilitation programs. Each contract is represented by a separate “fund,” or accounting entity, to account for assets, liabilities, revenues, and expenses. The Authority earns administrative fees (revenue) from HUD for facilitating and managing the public/private housing partnership. Total operating revenues generated from this program amounted to $44.9 million and $38.7 million for the years ended December 31, 2016 and 2015, respectively. The financial schedules in this CAFR for the Housing Choice Voucher (Section 8) programs combine the financial position, results of operations, and cash flows of the Housing Choice Voucher and Moderate Rehabilitation Programs. Other Grant Programs. These are ancillary grants that primarily provide funding for programs and services to residents. These programs principally include: The ROSS service grants provided by HUD, section 3 income, rooftop rental fees and other non-HUD government grant revenues. Total operating revenues generated from other grant programs amounted to $8.5 million and $3.9 million for the years ended December 2016 and 2015, respectively.

B. Reporting Entity The reporting entity for the Authority includes its Enterprise and Pension Trust Funds. The Authority’s financial statement presentation includes the Chicago Housing Authority Employees’ Retirement Plan and Trust (Trust). The Trust is a legally separate fiduciary fund. It is fiscally dependent on the Authority and performs services exclusively for Authority employees. A seven-member board appointed by the Authority governs the Trust. The Trust’s administrator prepares separate financial statements that are available at the Trust’s administrative offices at 60 East Van Buren 11th Floor, Chicago Illinois, 60605. Blended Component Units. During 2016, the Authority caused to be formed The Chicago Housing Administration, LLC (“CHA, LLC”) for the purpose of administering properties under HUD’s RAD program. The Authority is the sole member, and as such, bears all of the rights and obligations of CHA, LLC. The Authority also holds a 0.009% General Partner membership interest in Limited Liability Partnerships formed to acquire, rehabilitate and manage certain mixed finance affordable housing senior developments (Britton Budd, Kenmore, Pomeroy, and Fannie Emanuel). As the General Partner of the Limited Liability Partnerships, the Authority has certain responsibilities and obligations under the partnership, regulatory and operating agreements to (1) manage the operations of the property by selection of property managers (2) serve as developer for the rehabilitation work of


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the developments (3) provide operating and capital subsidies and (4) provide operating deficit and completion guarantees. The Authority includes these entities as blended component units in its Basic Financial Statements as (1) the Authority and its component units have financial benefit and burden relationships (2) the Authority has operational responsibility for activities of the component unit and (3) the component units provide service entirely for the benefit of the Authority. Refer to Note 10 for further information including the impact of blending these component units in the Authority’s basic financial statements. The Central Advisory Council (CAC) was organized to serve as the duly elected Resident Advisory Council to the Authority on all matters vital to the interests of the Authority’s residents. The CAC is deemed a blended component unit because it is fiscally dependent on the Authority and provides services almost exclusively for the benefit of the Authority. Therefore, the CAC’s operating activities are included in the Authority’s basic financial statements. The CAC is financed through a funding agreement with the Authority. In 2016 and 2015, the Authority provided $1.3 million and $0.4 million of funding, respectively, to CAC. Forward Communities Development LLC (FCD) is a related, legally separate, not-for-profit 501(c)(4) organization. FCD was organized for the acquisition and management of affordable and market rate real estate. In 2016, an acquisition was funded thru Authority loan proceeds. In 2015, there were no organizational activities or financial transactions resulting in a change in net position. Related Organizations. The Chicago Metropolitan Housing Development Corporation (CMHDC) is a related, though legally separate, not-for-profit Corporation. CMHDC does not meet the board appointment and fiscal dependency criteria of the related GASB pronouncements and is not considered part of the Authority’s reporting entity. In 2003, the Authority advanced $1.5 million to CMHDC to finance 16 units in conjunction with the Domain Lofts mixed-income finance development. During 2016, the Authority acquired these units and forgave the loan. CMHDC issues separate audited financial statements which may be obtained at CMHDC’s offices at 200 W. Adams Street Suite 1710, Chicago, IL 60606. Windows of Opportunity Inc. (Windows) is also a related, legally separate, not-for-profit organization. Windows creates partnerships to link all of the City’s public and assisted housing residents to resources that will improve the quality of their lives. Windows provides individuals and families expanded opportunities and the tools they need to become self-sufficient. In 2015, the Authority provided $0.4 million of funding to the organization. Windows is not considered part of the Authority’s reporting entity, as the board appointment and fiscal dependency criteria of the related GASB pronouncements are not met. Springboard to Success (S2S) is also a related, legally separate, not-for-profit organization. S2S was organized to fund and support programs and initiatives within the community with a focus on those that assist younger Authority residents on a pathway to academic success, economic stability, and independence. The S2S is


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financed through a funding agreement with the Authority. In 2016 and 2015, the Authority provided $15,000 and $44,000 of funding, respectively, to the organization. Chicago Housing Consulting Services (CHCS), is a related, legally separate, not-for-profit 501(c)(4) organization. CHCS was organized to undertake consultative, financing, development, resident services, and other revenue generating activities in a fee for service arrangement. In 2016, there were no organizational activities or financial transactions resulting in a change in net position. C. Fund Accounting

The accounts of the Authority are organized utilizing the Fund Accounting model. A fund is an independent fiscal accounting entity with a self-balancing set of accounts. The Authority maintains the following fund types:

Proprietary Fund. The Authority’s operations are accounted for in a single Enterprise Fund. Enterprise Funds account for those operations financed and operated in a manner similar to private business or where the Authority has decided that determination of revenues earned, costs incurred, and net income is necessary for management accountability.

Fiduciary Fund. The Authority’s Pension Trust Fund is used to account for the assets and liabilities of the Authority’s retirement plan. The Trust is accounted for using the accrual basis of accounting. The Trust recognizes employer contributions in the period contributions are made. Benefits and refunds of the Trust are recognized when due and payable in accordance with the terms of the plan.

D. Basis of Accounting and Measurement Focus

The basis of accounting for the funds used by the Authority is determined by measurement focus. The flow of economic resources measurement focus and the accrual basis of accounting are used to account for the Authority’s Enterprise and Pension Trust Funds. Under this method, revenues are recorded when earned and expenses are recorded when incurred. Assets and liabilities associated with the operation of these funds are included in the statements of net position.

Recently Adopted Accounting Standards.

As of January 1 2016, the Authority adopted the following GASB Statements:

GASB Statement No. 72, (“GASB 72”) Fair Value Measurement and Application, was issued in February 2015. This Statement addresses accounting and financial reporting issues related to fair value measurements. The definition of fair value is the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date. This Statement provides guidance for determining a fair value measurement for financial reporting purposes. The Statement also establishes a hierarchy of inputs to valuation techniques used to


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measure fair value as detailed in Note 2. The adoption of GASB 72 resulted in additional disclosures in The Authority’s notes to the basic financial statements.

GASB Statement No. 73, (“GASB 73”) Accounting and Financial Reporting for Pensions and Related Assets That are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68, was issued in June 2015. The objective of this Statement is to improve the usefulness of information about pensions included in the general purpose external financial reports of state and local governments for making decisions and assessing accountability. The Statement also amends certain provisions of Statement 67, Financial Reporting for Pension Plans, and Statement 68, Accounting and Financial Reporting for Pensions. The applicable provisions of this Statement are effective for fiscal periods beginning after June 15, 2015. The Authority’s adoption of this statement, effective January 1, 2016, is reflected in the required supplementary information following the notes to the basic financial statements.

GASB Statement No. 76, (“GASB 76”) The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments, was issued in June 2015. The objective of this Statement is to identify-in the context of the current governmental financial reporting environment-the hierarchy of generally accepted accounting principles (GAAP). The “GAAP Hierarchy” consists of the sources of accounting principles used to prepare financial statements of state and local governments in conformity with GAAP and the framework for selecting those principles. The Statement reduces the GAAP hierarchy to two categories of authoritative GAAP and addresses the use of authoritative and non-authoritative literature in the event that the accounting treatment for a transaction or other event is not specified within a source of authoritative GAAP. The requirements of this Statement are effective for fiscal periods beginning after June 15, 2015. The adoption of GASB 76 had no impact on the Authority’s financial Statements.

Accounting Standards Issued But Not Yet Adopted

GASB Statement No. 80, (“GASB 80”) Blending Requirements for Certain Component Units – an amendment of GASB Statement No. 14, was issued in January 2016. The objective of this Statement is to improve financial reporting by identifying the financial statement presentation requirements for certain component units. This Statement amends the blending requirements established in paragraph 53 of Statement 14, The Financial Reporting Entity, as amended.

This Statement amends the blending requirement for the financial statement presentation of component units of all state and local governments. The additional criterion requires blending of a component unit incorporated as a not-for-profit in which the primary government is the sole corporate member. The provisions of this Statement are effective for fiscal periods beginning after June 15, 2016. The Authority has not completed the process of evaluating the impact that may result from adopting GASB 80.


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GASB Statement No. 82, (“GASB 82”) Presentation of Payroll-Related Measures in Supplementary Information, was issued in March 2016. This Statement addresses issues regarding (1) the presentation of payroll-related measures in required supplementary information, (2) the selection of assumptions and the treatment of deviations from the guidance in an Actuarial Standard of Practice for financial reporting purposes, and (3) the classification of payments made by employers to satisfy employee (plan member) contribution requirements. The requirements of this Statement are effective for reporting periods beginning after June 15, 2016. The Authority has not completed the process of evaluating the impact that may result from adopting GASB 82. GASB Statement No. 84, (“GASB 84”) Fiduciary Activities, was issued January 2017. The objective of this Statement is to improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. This Statement establishes criteria for identifying fiduciary activities of all state and local governments. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities. The requirements of this Statement are effective for reporting periods beginning after December 15, 2018. The Authority has not completed the process of evaluating the impact that may result from adopting GASB 84. GASB Statement No. 85, (“GASB 85”) Omnibus 2017, was issued in March 2017. The objective of this Statement is to address practice issues that have been identified during implementation and application of certain GASB Statements. This Statement addresses a variety of topics including issues related to blending component units, goodwill, fair value measurement and application, and postemployment benefits (pensions and other postemployment benefits). The provisions of this Statement are effective for fiscal periods beginning after June 15, 2017. The Authority has not completed the process of evaluating the impact that may result from adopting GASB 85. Cash, Cash Equivalents and Investments The Authority considers all securities, including certificates of deposit, money market and short-term investments, with original maturities of three months or less to be cash equivalents. Portions of the Authority’s cash, cash equivalents, and investments are restricted by “use” limitations externally imposed by creditors, funding source agreements, or legislation. Restricted cash includes HUD Family Self-Sufficiency (FSS) escrow amounts for residents in the self-sufficiency program. Restricted cash and investments also include HUD demolition grants, tenant security deposits and amounts set aside for debt service in accordance with debt covenants. The Authority’s investments are reported at fair value as determined in accordance with GASB 72, with changes in fair values reported as a component of non-operating revenues (expenses). Fair market value of investments is determined based on quoted market prices.


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E. Transaction Flow Assumption

For expenses that are eligible for payment from either restricted or unrestricted resources, the Authority utilizes a combination of resources depending upon certain criteria at the time of each disbursement. The criteria include disbursement amount, expiration date of available resources, and the liquidity of each source as determined by the Authority’s cash management and investment strategy.

F. Tenant, Intergovernmental, and Other Receivables

Intergovernmental amounts are due from HUD and other federal agencies for current-year program operating and housing assistance subsidies earned but not received at year-end. These receivable amounts also contain unreimbursed capital costs. Other receivables represent amounts due from parties other than HUD or other federal agencies. All account, note, and mortgage receivable balances are reviewed periodically to determine whether they are collectible. Allowance account estimates are established for receivable amounts when collection is doubtful. As of December 31, 2016 and 2015, allowances for tenant accounts receivable were $2.4 million and $2.0 million, respectively. In 2016 and 2015, a net increase in the allowance of $0.4 million and $0.2 million, respectively, was included as an offset to tenant revenue on the statement of changes in net position. The Authority does not record allowances for the HUD Section 8 voucher program, as such balances are either settled annually or are the result of timing differences. The Authority determined that no allowance for Intergovernmental Receivables (HUD) was required as of December 31, 2016 and 2015.

G. Prepaid Expenses and Other Noncurrent Assets

Prepaid expenses represent amounts paid in advance of the period in which it benefits. Prepaid expenses consist primarily of the current portion of insurance premiums and utilities. Other noncurrent assets consist primarily of $7.6 million payment, in 2015 to Quad Community Center, a real estate acquisition on behalf of Forward Communities, and the long-term portion of insurance premiums.

H. Advances to Resident and Private Managers

Advances to resident and private managers represent advances provided to the Resident Advisory Council and Private Managers as “advance reimbursements” for operating costs. The balance of advances to resident and private managers at December 31, 2016, represents the remaining amounts held by the Senior Housing Advisory Council.

I. Capital Assets

Buildings and related improvements are leased or held for leasing to residents. The Authority capitalizes assets with a cost of more than $5,000 and an estimated useful life greater than one year. Land, structures, and equipment are recorded in the Enterprise Fund program that acquires such assets, and any associated long-term liabilities are recorded in the corresponding fund that reimburses such activities.


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Capital assets are recorded at cost or at fair value at time of acquisition or donation, respectively. Charges for maintenance and repairs are expensed when incurred. Capital improvements that extend the useful life of assets are capitalized. Interest incurred during the construction phase is also included as part of the capitalized amount of construction in progress. However, no interest was capitalized in 2016 and 2015 for construction related activities. Depreciation of capital assets is computed using the straight-line method assuming the following useful lives:

Category Useful Life (in Years)

Buildings 40 Site Improvements 20 Furniture 8 Equipment 5&8 Vehicles 5 Building Improvements and Site Modernization 10

The Authority reviews depreciable lives of capital assets on a periodic basis and makes adjustments on a prospective basis to reflect a shorter useful life or a change in intent with respect to the asset. Upon retirement or other disposition of capital assets, the cost and related accumulated depreciation are removed from the program’s accounts and any gain or loss, representing the difference between the sale proceeds and net carrying value are included in the program’s current-year operations. In 2016, the Authority recorded a loss on disposition of assets of approximately $13.7 million which represents the net carrying value of the related assets. In 2015, the Authority recorded a gain on disposition of assets of approximately $5.5 million which represents the cash proceeds from the sale of land in excess of the net carrying value of the related assets.

The Authority classifies properties under grant specific development or rehabilitation as construction in progress until the related project is “substantially complete”. The Authority deems a grant “substantially complete” when total grant expenditures equals ninety percent (90%) or more of the total grant award or when the assets are ready for their intended use. Rehabilitation costs funded by Section 8 (MTW) programs or reserve funds are classified as construction in progress until the project is ready for its intended use.

Demolition. In accordance with its Plan for Transformation, the Authority incurs substantial costs to demolish existing buildings and ready the demolition sites for development to attract investors to build mixed financing-mixed income communities in which the Authority participates. All such costs are necessary to convey the land to private developers for redevelopment under ninety-nine year leases. The Authority capitalizes demolition costs that result in construction from which it receives a future economic benefit.

Capital Asset Impairment. The Authority performs semiannual procedures to assess the condition of its capital assets and identify potential indicators of asset impairments. If an indicator of impairment is identified and the decline in service


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utility was unexpected and significant, an impairment loss is calculated in consideration of whether the capital asset will continue to be used by the Authority. An impairment loss is generally measured by identifying the historical cost of the service utility of the capital asset that cannot be used due to the impairment event or circumstance. In accordance with GASB requirements, impaired capital assets that will no longer be used by the Authority are reported at the lower of carrying value or fair value, or written off entirely. The Authority did not identify any asset impairments in 2016 and 2015.

J. Accrued Liabilities, Unearned Revenue, and Other Current Liabilities

Accrued Liabilities. Accrued liabilities consist of amounts payable for utilities, protective services, construction contracts, and services or goods provided by vendors and suppliers.

Unearned Revenue. Unearned revenue balances represent the receipt of HUD and other intergovernmental program funding applicable to future periods.

Other Current Liabilities. Other current liabilities consist primarily of contract retention amounts withheld from contractors’ billings pending acceptance of work and accrued payment in lieu of taxes.

K. Accrued Compensated Absences

Vested or accumulated vacation leave is recorded as an expense of applicable enterprise fund programs as the benefits accrue.

L. Long-Term Debt and Net Unamortized Bond Premium

The Authority records revenue bond discounts and premiums, and amortizes such amounts over the lives of the bond issues using the effective interest rate method. The cost of debt issuance is expensed.

M. Other Noncurrent Liabilities

The Authority’s other noncurrent liabilities consist primarily of unearned revenue on mixed finance proceeds, deferred credits and pollution remediation obligations.

N. Deferred Compensation Plan

Employees are eligible to defer a portion of their salaries until future years under the Authority’s Internal Revenue Code Section 457 Deferred Compensation Plan. The deferred compensation is not available to employees until separation, retirement, death, or unforeseeable emergency. Third-party administrators provide administrative services and maintain the investment portfolio of the plan. The plan’s assets are in trust accounts with plan administrators for the exclusive benefit of participants and are not considered assets of the Authority. Accordingly, such assets and the corresponding liabilities to employees are not included in the Authority’s financial statements.


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O. Pensions

For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Authority’s Employees Retirement Plan (Plan) and additions to or deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by the Plan. For this purpose, benefit payments including refunds of employee contributions are recognized and due and payable in accordance with the benefit terms.

P. Net Position

Net position is comprised of three categories: (1) net investment in capital assets (2) restricted net position, and (3) unrestricted net position. Each component of net position is reported separately on the statements of net position.

Net investment in capital assets represents the balance of capital assets less accumulated depreciation, net of outstanding related debt and capital lease obligations.

Restricted net position is subject to constraints externally imposed by funding agencies or legislation. The amount of restricted net position is calculated by reducing the carrying value of restricted assets by their related liabilities. Restricted net position includes cash received from the State of Illinois as capital improvement grants and receipts from HUD as demolition grants. These items are restricted by agreements that detail specific purpose and use.

The unrestricted component of net position represents the portion remaining after the “net investment in capital assets” and “restricted” amounts have been determined. The Authority’s positive value of unrestricted net position may be used to meet ongoing obligations. Q. Revenues, Expenses and Capital Contributions

Operating revenues and expenses. The Authority’s operating revenues are derived from charges to residents and others for services provided. Operating expenses are costs incurred during the operation of its primary housing activities. Such revenues and expenses are reported as earned or incurred, respectively. Nonoperating revenues and expenses. The Authority’s nonoperating revenues primarily include non-exchange revenue from subsidies and grants; which are recognized when funds are measurable or at the time of compliance with program expenditure requirements, in accordance with GASB Statement No. 33 “Accounting and Financial Reporting for Non-exchange Transactions.” Nonoperating expenses are expenditures derived from transactions other than those associated with the Authority’s primary housing operations and are reported as incurred. Capital Contributions. The Authority’s capital contributions relate primarily to federal capital grants. For reporting purposes, revenue is recognized when


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expenditures are incurred. Advance receipts are initially recorded as unearned revenue. R. Interfund Transactions and Elimination

Unrestricted cash and investment balances are consolidated in the Low Rent Housing Program to derive financial leverage. Interfund receipt and spending activity between fund entities is reported in self-balancing “Due To/Due From” memorandum accounts. For reporting purposes these balances are eliminated in supplementary combining schedules of net assets and not shown in the basic financial statements. However, Interfund balances are included in the presentation of the supplementary information’s Financial Data Schedule. S. Pollution Remediation

In accordance with GASB standards, the Authority is required to estimate expected outlays for pollution remediation when any one of the following obligating events occur:

A government is compelled to action because of imminent danger to public health, welfare or the environment.

A government has violated a pollution prevention-related permit or license.

A regulator has identified (or evidence indicates it will identify) a government as responsible (or potentially responsible) for cleaning up pollution, or for paying all or some of the cost of the clean-up.

A government is named (or evidence indicates that it will be named) in a lawsuit to compel it to address the pollution.

A government commences or legally obligates itself to begin cleanup or post-cleanup activities.

T. Reclassifications

Certain amounts presented in the prior year data have been reclassified in order to be consistent with the current year’s presentation. The reclassification was made to reflect HCV administrative costs as administrative expense which were previously classified as tenant services expense.

2. DEPOSITS AND INVESTMENTS

Cash and Investments Cash and investments for the Enterprise and Pension Trust Funds as of December 31, 2016 and 2015, are classified in the accompanying financial statements as follows:


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Statements of Net Position: 2016 2015

Enterprise Fund:

Cash and Investments 474,861,300$ 513,180,411$

Total Enterprise Fund 474,861,300$ 513,180,411$

Pension Trust Fund:

Cash and Investments 95,321,834$ 91,619,677$

Total Pension Trust Fund 95,321,834$ 91,619,677$

Enterprise Fund cash and investments consist of the following

2016 2015

Deposits With Financial Institutions 144,006,630$ 102,108,710$

Investments 330,854,670 411,071,701

Total Enterprise Fund 474,861,300$ 513,180,411$

Investments shown in the table above include $18.5 million of Government Money Market Mutual Funds and $33 million of short term investments at December 31, 2016. At December 31, 2015 investments include $13.1 million of Government Money Market Mutual Funds and $37.4 of short term investments. These amounts are presented as Cash and Cash Equivalents on the Statements of Net Position. Investments shown in the table above exclude $19.8 million and $15.8 million of Certificates of Deposit with Financial Institutions at December 31, 2016 and 2015 respectively, which are presented in Investments on the Statements of Net Position. The Authority categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The three levels of the fair value hierarchy under the guidance are described as follows:

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets.

Level 2 inputs are inputs—other than quoted prices—included within Level 1 that are observable for the asset, either directly or indirectly.

Level 3 inputs are unobservable inputs. The Authority doesn’t hold any level 3 investments.

Short term investments: consist primarily funds in government money market account. The fair value of the shares held is based on an observable unadjusted quoted market price in an inactive market, therefore, this investment has been categorized as Level 2. Fixed income securities: include assets held in U.S. Treasury bonds, U.S government-backed securities, and corporate bonds. These securities are valued based on evaluated prices that reflect observable market information, such as actual trade information of similar securities, adjusted for observable differences. They are categorized as Level 2.


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Common stock: stock investments are primarily traded on exchanges that contain actively traded securities. Common stocks are valued daily based on quoted market prices in active markets and are categorized as Level 1. Mutual funds: mutual funds are valued at the daily closing price as reported by the fund. The mutual funds held by the Pension Trust Fund are primarily open-end mutual funds that are registered with the SEC. These funds are required to publish their daily net assets value (NAV) and to transact at that price. The mutual funds held by the Pension Trust Fund are deemed to be actively traded and have been categorized as Level 1.

The Authority has determined the following recurring fair value measurements as of December 31, 2016 and 2015:

ENTERPRISE FUND INVESTMENTS

Level 1 Level 2 12/31/2016

Investments by fair value level

Deposits With Financial Institutions 144,006,630$ -$ 144,006,630$

U.S. Govt. Agy. & Instr. Debt - 190,874,813 190,874,813

Fed. Natl. Mort. Assn. Sec. - 39,450,813 39,450,813

Govt. Money Mkt. Mutl. Funds - 18,469,507 18,469,507

Hsng. Urban Dev. Project Notes - 3,842,095 3,842,095

U.S. Treasury Obligations - 53,358,802 53,358,802

Municipal Bonds - 20,793,532 20,793,532

Small Bus. Admin. Loan Pool - 4,065,108 4,065,108

Total investments by fair value level 144,006,630$ 330,854,670$ 474,861,300$

ENTERPRISE FUND INVESTMENTS

Level 1 Level 2 12/31/2015


Deposits With Financial Institutions 102,108,710$ -$ 102,108,710$

U.S. Govt. Agy. & Instr. Debt - 245,879,486 245,879,486

Fed. Natl. Mort. Assn. Sec. - 56,176,583 56,176,583

Govt. Money Mkt. Mutl. Funds - 13,135,919 13,135,919

Hsng. Urban Dev. Project Notes - 2,658,991 2,658,991

U.S. Treasury Obligations - 58,705,869 58,705,869

Municipal Bonds - 29,969,976 29,969,976

Small Bus. Admin. Loan Pool - 4,544,877 4,544,877



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Fair value measurement of cash and investments for the Pension Trust Fund are classified in the accompanying financial statements as follows:

PENSION TRUST FUND

Level 1 Level 2 12/31/2016


Restricted Cash and Short Term 99,907$ 2,269,017$ 2,368,924$

Investments

Equity Mutual Funds 61,673,735 - 61,673,735

Fixed Income Mutual Funds 12,309,808 - 12,309,808

Common stock 5,039,918 - 5,039,918

Fixed Income Corporate Bonds - 1,556,786 1,556,786

Fixed Income US Government Obligations - 8,450,218 8,450,218

Fixed Income US Government Agencies - 3,922,446 3,922,446


PENSION TRUST FUND

Level 1 Level 2 12/31/2015


Restricted Cash and Short Term -$ 1,725,027$ 1,725,027$

Investments

Equity Mutual Funds 58,398,758 - 58,398,758

Fixed Income Mutual Funds 23,403,567 - 23,403,567

Common stock 3,617,748 - 3,617,748

Fixed Income Corporate Bonds - 376,527 376,527

Fixed Income US Government Obligations - 2,437,097 2,437,097

Fixed Income US Government Agencies - 1,660,953 1,660,953


Disclosures Relating to Interest Rate Risk Enterprise Fund. The Authority’s Board-approved investment policy contains a provision requiring at least 50% of the liquidity portfolio, equal to total investments less insurance reserves, MTW reserves, and debt service reserves to mature within 1 year in order to mitigate risk in the market interest rates that may adversely affect the fair value of its investments. The Authority manages its exposure to interest rate risk by purchasing a combination of shorter-term and longer-term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or


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coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. The following tables show the distribution of the Authority’s investments at December 31, 2016 and 2015 by maturity.

Investment Duration

Enterprise Fund Investments as of December 31, 2016

0 - 12 Mos. 1 - 4 Yrs. 5 - 9 Yrs. Over 10 Yrs. Total

U.S. Govt. Agy. & Instr. Debt 101,043,789$ 68,167,500$ 5,916,293$ 15,747,231$ 190,874,813$

Fed. Natl. Mort. Assn. Sec. 7,015,614 28,235,357 2,466,039 1,733,803 39,450,813

Govt. Money Mkt. Mutl. Funds 18,469,507 - - - 18,469,507

Hsng. Urban Dev. Project Notes 1,516,860 2,325,235 - - 3,842,095

U.S. Treasury Obligations 28,041,532 25,317,270 - - 53,358,802

Municipal Bonds 11,094,367 7,294,895 2,404,270 - 20,793,532

Small Bus. Admin. Loan Pool - - 2,772,643 1,292,465 4,065,108

Total Enterprise Fund Investments 167,181,669$ 131,340,257$ 13,559,245$ 18,773,499$ 330,854,670$

Investment Duration


0 - 12 Mos. 1 - 4 Yrs. 5 - 9 Yrs. Over 10 Yrs. Total

U.S. Govt. Agy. & Instr. Debt 100,039,216$ 111,095,521$ 15,214,672$ 19,530,077$ 245,879,486$

Fed. Natl. Mort. Assn. Sec. 1,888,263 42,235,161 9,058,359 2,994,800 56,176,583

Govt. Money Mkt. Mutl. Funds 13,135,919 - - - 13,135,919

Hsng. Urban Dev. Project Notes 923,872 1,735,119 - - 2,658,991

U.S. Treasury Obligations 25,912,887 30,828,301 1,964,681 - 58,705,869

Municipal Bonds 14,532,214 14,163,587 1,274,175 - 29,969,976

Small Bus. Admin. Loan Pool - - 3,084,200 1,460,677 4,544,877

Total Enterprise Fund Investments 156,432,371$ 200,057,689$ 30,596,087$ 23,985,554$ 411,071,701$

Pension Trust Fund. The Pension Trust Fund does not have a Board-approved policy for interest rate risk. The Pension Trust Fund’s Board approved investment policy does not limit investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. Pension Trust Fund investments are invested according to the targeted investment mix in the Investment Policy of the Plan. The short-term and long-term targets seek to achieve the Plan’s assumed rate of return in conjunction with the overall asset/liability structure of the Plan. As of December 31, 2016, the weighted average duration of the long-term fixed income portfolio was 5.76 years. Realized and Unrealized Gains and Losses on Investments. The calculation of realized gains and losses of Trust investments sold is independent of the calculation


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of the net change in fair value (unrealized gains and losses). Realized gains and losses on investments that have been held in more than one year and were sold in the current year were included as a change in the fair value in the prior year(s) and the current year. The net appreciation and depreciation in fair market value of Trust investments is as follows:

2016 2015

Realized Gain (Loss) on Trust Investments 719,886$ (387,646)$

Unrealized Gain (Loss) on Trust Investments 4,853,530 (8,892,195)

Net Appreciation (Depreciation) in Fair Value of Investments 5,573,416$ (9,279,841)$

Investments with Fair Values Highly Sensitive to Interest Rate Fluctuations Enterprise Fund. The Authority’s investments (including investments held by bond trustees) include the following investments that are highly sensitive to interest rate fluctuations (to a greater degree than already indicated in the information provided above). The board approved policy indicates that these types of securities will be limited to 5% or less of the aggregate portfolio. In addition, highly sensitive securities will be subject to the passing of Federal Financial Institutions Examination Council (FFIEC) testing at time of purchase.

Highly Sensitive Investments at December 31, 2016 Fair Value of

Investments

Federal National Mortgage Pass-through Mortgages $ 4,006,052

Federal Home Loan Mortgage Corporation Pass-through Mortgages 3,701,948

U.S. Govt. Agy. & Instr. Collateralized Mortgage Obligations 719,703

Total Highly Sensitive Investments $ 8,427,703

Highly Sensitive Investments at December 31, 2015 Fair Value of

Investments

Federal National Mortgage Pass-through Mortgages $ 6,012,108

Federal Home Loan Mortgage Corporation Pass through Mortgages 4,089,481

U.S. Govt. Agy. & Instr. Collateralized Mortgage Obligations 2,171,661

Total Highly Sensitive Investments $ 12,273,250

Disclosures Relating to Credit Risk Enterprise Fund. Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by assignment of ratings by a nationally recognized rating organization. The Enterprise Fund Board-approved investment policy contains a provision that investments in approved securities are allowable when those securities are rated in the highest categories (AA


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or equivalent at the time of purchase) by at least one of the following three national rating agencies (Standard & Poor’s, Moody’s and Fitch). As of December 31, 2016 and 2015, all securities held by the Chicago Housing Authority in the Enterprise Fund meet this credit threshold as shown in the following tables:


AAAm AA+ AA A Total

U.S. Government Agencies - 185,910,589$ - - 185,910,589$

U.S. Government Obligations - 97,253,338 - - 97,253,338

U.S. Government

Money Market Funds 18,469,507 - - - 18,469,507

Mortgage Backed Securities - 8,427,704 - - 8,427,704

Municipal Bonds 3,225,482 13,679,770 - 3,888,280 20,793,532

Total 21,694,989$ 305,271,401$ -$ 3,888,280$ 330,854,670$


AAAm AA+ AA A Total

U.S. Government Agencies - 240,855,494$ - - 240,855,494$

U.S. Government Obligations - 114,837,062 - - 114,837,062

U.S. Government

Money Market Funds 13,135,919 - - - 13,135,919

Mortgage Backed Securities - 12,273,250 - - 12,273,250

Municipal Bonds 1,931,333 - 25,787,508 2,251,135 29,969,976

Total 15,067,252$ 367,965,806$ 25,787,508$ 2,251,135$ 411,071,701$

Pension Trust Fund. The Pension Trust Fund has not adopted a Board-approved credit risk policy. Investment advisors are to purchase only bonds issued by the federal government and its agencies, mortgage-backed securities, and corporate bonds rated by Standard & Poor’s and Moody’s “BB/Ba Grade,” respectively, or better by a nationally recognized credit rating agency. The fixed income portfolio as a whole must have an average quality of at least “AA/Aa.” The fixed income portfolio as a whole is subject to active management in the interest of achieving maximum total return within appropriate quality constraints. Investment in short-term securities is limited to 5% of Plan assets. Short-term investments may include but are not limited to U.S. Treasury securities, certificates of deposit, and commercial paper. Funds available for short-term investments may include proceeds from the sale of bonds or equities, interest and dividend income, and plan contributions. Concentration of Credit Risk Enterprise Fund. The Board-approved investment policy of the Authority contains a limitation on the total amount that can be invested in any one issuer as a


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percentage of the portfolio of investments, excluding cash & cash equivalents and money market funds. Approved HUD investments in any one issuer (other than explicitly backed U.S. Treasury securities, mutual funds, and external investment pools) that represent 5.00% or more of total Authority investments at December 31, 2016 and 2015, are as follows:

Enterprise Fund Investments Concentration at December 31, 2016 *

Amount % of Total

Federal Home Loan Bank 58,057,077$ 18.59%

Federal Home Loan Mortgage Corporation 66,378,754 21.25%

Federal National Mortgage Association 39,450,813 12.63%

Federal Agricultural Mortgage Corporation 37,300,017 11.94%

U.S. Treasury Obligations 53,358,799 17.08%

Federal farm Credit Bank 18,080,883 5.79%

Municipal Bonds 20,793,532 6.66%

293,419,875$ 93.94%

Enterprise Fund Investments Concentration at December 31, 2015 *

Amount % of Total

Federal Home Loan Bank 80,884,419$ 20.33%

Federal Home Loan Mortgage Corporation 85,656,088 21.53%

Federal National Mortgage Association 56,176,583 14.12%

Federal Agricultural Mortgage Corporation 36,462,405 9.16%

U.S. Treasury Obligations 58,705,869 14.75%

Federal farm Credit Bank 27,971,876 7.03%

Municipal Bonds 29,969,976 7.53%

375,827,216$ 94.45%

* Denominator represents total investments less Government Money Market Mutual Funds. Custodial Credit Risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, the Authority or the Pension Trust will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker/dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the position of another party. Enterprise Fund. State of Illinois’ investment guidelines or policy for government agencies operating in the state do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments. As of December 31, 2016, the Authority has $144 million in deposits with financial institutions. In accordance with the Authority board approved Investment Policy,


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$141.9 million of these deposits are held by regularly organized state or national banks insured by the FDIC which are required to hold government security collateral in the Authority’s name for any amount in excess of federal depository insurance limits. The remaining $2.1 million in deposits is neither insured nor collateralized. This amount represents funds in construction payments escrow established in 2014.

3. NOTES AND MORTGAGES RECEIVABLE Notes and Mortgages Receivable are comprised of the following types of loans: Building Loans. In exchange for notes receivable, title to the buildings is transferred to a third-party developer or a cooperative. As part of the title transfer, the developer or cooperative association agrees to maintain the property for public or affordable housing over the life of the loan. Building loans are secured by a mortgage lien on the subject real property. Construction Loans. The Authority advances loans to third-party developers in conjunction with multi-lender mixed income financing arrangements for new construction and rental assistance demonstration loans. The developer agrees to designate a specific number of units for public housing, for which the Authority generally maintains 40-year lease rights. A lump-sum payment of principal and interest, if applicable, is due at maturity, which is generally 40 years. Mixed financing construction loans are secured by a mortgage lien on the subject real property. Pre-development Loans. The Authority advances loans to third-party developers in conjunction with multi-lender mixed financing arrangements for pre-development and master-planning activities. Payment of the loan and interest, if applicable, is fully due at final closing. Pre-development loans are evidenced by promissory notes and assignments of contract documents. Allowances. At December 31, 2016 and 2015, Notes and Mortgages Receivable totaled $463.7 million and $423.7 million, respectively. The balance includes amounts for Building Loans, Construction Loans, and Pre-Development Loans as described above. No allowance for uncollectible amounts is deemed necessary against these receivables at December 31, 2016 and 2015. All notes are non-recourse loans supported by loan agreements and are collateralized by the respective properties. These loans are due upon maturity in 40 years and no facts are currently known that would lead the Authority to believe that default on these loans is probable. The debt may be satisfied through repayment in full or by transfer of the low-income designated units to the Authority. An allowance for a loss contingency has not been recorded as both of the following criteria have not been met: (1.) Information available prior to issuance of the financial statements indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements. It is implicit in this condition that it must be probable that one or more future events will occur confirming the fact of the loss. (2.) The amount of the loss can be reasonably estimated. In addressing collectability, the Authority also considers the viability and going concern of respective developers. In


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addition, the Authority considers the continuing service utility of the collateral real estate and improvements. Notes and mortgages receivable summarized as of December 31, 2016:

Balance at Balance at

December 31, 2015 Increases Decreases December 31, 2016

Pre-development Loans 5,412,710$ $2,667,366 (2,498,495)$ 5,581,581$

Building Loans 20,985,000 - - 20,985,000

Construction Loans 397,274,436 44,707,899 (4,834,483) 437,147,852

Total Notes and Mortgages Receivable 423,672,146$ $47,375,265 (7,332,978)$ 463,714,433$

Notes and mortgages receivable summarized as of December 31, 2015:


December 31, 2014 Increases Decreases December 31, 2015

Pre-development Loans 4,921,387$ 1,847,690$ (1,356,367)$ 5,412,710$

Building Loans 20,985,000 - - 20,985,000

Construction Loans 371,526,124 36,825,747 (11,077,435) 397,274,436

Total Notes and Mortgages Receivable 397,432,511$ 38,673,437$ (12,433,802)$ 423,672,146$

Interest Income. Due to uncertainty created by the length of time preceding the required payment of interest and due to provisions of certain notes that interest payment is contingent upon the existence of surplus cash, interest earned on notes and mortgages receivable has been deferred and not recognized in the Statements of Revenues, Expenses and Changes in Net Position. No net receivable has been reflected on the Statements of Net Position. To the extent that interest is currently due pursuant to the terms of the loan and has been received, interest income is recognized. Interest receivable accrued to date under terms of the notes but not given accounting recognition in these financial statements summarized as of December 31, 2016:


December 31, 2015 Additions Decreases December 31, 2016

Interest Receivable 70,385,357$ 10,451,857$ -$ 80,837,214$

Interest receivable accrued to date under terms of the notes but not given accounting recognition in these financial statements summarized as of December 31, 2015:


December 31, 2014 Additions Decreases December 31, 2015

Interest Receivable 61,446,448$ 9,770,957$ (832,048)$ 70,385,357$


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4. CAPITAL ASSETS

Changes in capital assets for 2016 consisted of:

January 1, Additions and Retirements, Transfers December 31,

2016 Transfers In Out and Other 2016

Non-Depreciable Assets:

Land 257,622,153$ 122,760$ -$ 257,744,913$

Construction in Progress 104,014,279 136,902,056 (132,287,350) 108,628,985

Depreciable Assets:

Structures 2,490,877,469 142,359,899 (31,294,594) 2,601,942,774

Capital Leases 210,203,329 15,869,052 (1,230,550) 224,841,831

Equipment 26,243,748 633,285 (1,319,713) 25,557,320

Total 3,088,960,978 295,887,052 (166,132,207) 3,218,715,823

Less Accumulated

Depreciation for:

Structures (1,750,813,468) (124,879,888) 18,942,157 (1,856,751,199)

Capital Leases (39,626,635) (9,659,949) 369,165 (48,917,419)

Equipment (21,944,239) (842,249) 2,913,968 (19,872,520)

Net Capital Assets 1,276,576,636$ 160,504,966$ (143,906,917)$ 1,293,174,685$

Changes in capital assets for 2015 consisted of:

January 1, Additions and Retirements, Transfers December 31,

2015 Transfers In Out and Other 2015

Non-Depreciable Assets:

Land 259,448,598$ 4,833$ (1,831,278)$ 257,622,153$

Construction in Progress 78,243,027 117,271,654 (91,500,402) 104,014,279

Depreciable Assets:

Structures 2,397,847,746 93,204,834 (175,111) 2,490,877,469

Capital Leases 203,510,078 6,693,251 - 210,203,329

Equipment 31,655,703 401,473 (5,813,428) 26,243,748

Total 2,970,705,152 217,576,045 (99,320,219) 3,088,960,978

Less Accumulated

Depreciation for:

Structures (1,610,675,713) (140,162,014) 24,259 (1,750,813,468)

Capital Leases (34,395,315) (5,231,320) - (39,626,635)

Equipment (26,192,971) (1,564,696) 5,813,428 (21,944,239)

Net Capital Assets 1,299,441,153$ 70,618,015$ (93,482,532)$ 1,276,576,636$


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5. COMMITMENTS AND CONTINGENCIES

Commitments Lease Commitments. The Authority has entered into certain legal operating agreements for mixed-income properties. These agreements qualify as capital leases reflecting the Authority’s contractual rights to use a portion of these properties. At inception of the agreements, an associated capital asset reflecting the right to use the asset is recorded as a component of capital assets and depreciated. The future minimum lease payments and the net present value of the minimum lease payments (including interest) are as follows:

Minimum annual lease payments 10,344,224$

Total minimum lease payments 325,767,910$

Less amount representing interest (177,715,668)

Present value of minimum lease payments 148,052,242$

Loan Commitments. The Authority has entered into financing agreements with private developers to construct new mixed-income properties. The agreements require the Authority to provide loans from certain funds made available from HUD to private developers to assist in the construction of new dwelling units, of which a specified number will be designated as public housing. The total loan commitments outstanding as of December 31, 2016 and 2015, were $14.7 million and $37.5 million, respectively.

Construction Commitments. The Authority is involved in various modernization and other construction programs. At December 31, 2016 and 2015, outstanding construction commitments totaled $52.1 million and $44.8 million, respectively.

Operating Lease Commitments. The Authority is the lessee in various operating leases consisting of a building and satellite offices. Total costs in 2016 and 2015 for such leases were $4.5 million and $4.4 million, respectively. As of December 31, 2016, the Authority held three (3) operating leases for office space through 2021. The future minimum lease payments due are as follows:

Year Ending

December 31 Amount

2017 4,391,961$

2018 4,095,000

2019 4,173,750

2020 4,252,500

2021 4,331,250

Total 21,244,461$


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Contingencies Intergovernmental Funding. The Authority receives financial assistance from federal, state, and local governmental agencies in the form of grants and operating subsidies. Disbursements of funds received under these programs require compliance with terms and conditions specified in the agreements and are subject to audit by the granting agencies. Any disallowed claims resulting from such audits could become a liability of the Authority. In the opinion of management, any such disallowed claims would not have a material effect on the overall financial position of the Authority as of December 31, 2016. Pending Litigation. The Authority is a defendant in various pending and threatened litigation relating to claims arising from contracts, personal injury, property damage, police conduct, discrimination, civil rights actions, and other matters for which known, probable, and estimable amounts have been accrued (see Note 6). The Authority’s management believes the ultimate resolution of such matters will not have a material adverse effect on the financial position of the Authority as of December 31, 2016. Property Rental Assistance Payments. The Authority has entered into Property Rental Assistance contracts with property owners to pay housing assistance payments for residential units leased to eligible families for period ranging from twelve months to thirty years. The payments under the agreements are contingent on HUD funding of such contracts and the amounts are based on tenant’s income and number of units leased.

6. RISK MANAGEMENT Insurance Reserves. The Authority is exposed to various hazards and risks of loss, including natural disasters, damage to Property, Crime, General Liability, Auto Liability, Errors and Omissions, Pollution Legal Liability, Employment Practices Liability, Public Officials, Fiduciary and Workers’ Compensation. The Authority participates in a variety of insurance policies and self-insured programs, including an Owner Controlled Insurance Program commonly referred to as the Private Managers Insurance Program (“PMIP”). Implemented in April 1999, the PMIP ensures that Private Management Companies and Resident Management Corporations have the insurance coverage to adequately protect the Authority’s property management operations. The insurance coverage for the Authority, as of December 31, 2016, is as follows: General Liability exposures for the Authority are insured $22 million for each occurrence with a self-insured retention (“SIR”) of $100,000. Note that any liabilities arising from the PMIP program are excluded under this program. The Authority’s Workers’ Compensation exposures are fully self-insured. General Liability claims for the PMIP are insured for an aggregate of $22 million for each occurrence with an SIR of $250,000. Worker’s Compensation for site staff is excluded from coverage under the PMIP, as coverage was canceled as of November 1, 2009. Private Property Managers used by the Authority to assist in property


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management transactions are responsible for insuring their own Workers’ Compensation risks, as required by contract/management agreement. Insurance reserves for General Liability and Workers’ Compensation claims are determined based upon a combination of actuarial estimates and case reserves, and includes provisions for incurred but not reported claims. The estimate of the claims liability does not include amounts for claim adjustment expenses. General Liability reserve balances, including claims for all matters other than Workers’ Compensation, were $14.82 million and $6.93 million at December 31, 2016 and 2015, respectively. Reserve balances for Workers’ Compensation were $1.48 million and $1.84 million, respectively, at December 31, 2016 and 2015. Changes in the reported liability for insurance reserves are summarized as follows:

2016 2015 2014

Beginning Balance, January 1 8,768,514$ 8,533,066$ 9,857,082$

Claim Reserve change 9,321,485 2,210,185 1,277,484

Less payments made (1,787,290) (1,974,737) (2,601,500)

Total Insurance Reserves, December 31 16,302,709$ 8,768,514$ 8,533,066$

The above insurance reserve balances are comprised of the current and long-term portions shown in the statements of net assets. The aggregate amount of claim liabilities has not exceeded the insurance coverage purchased; accordingly, no additional liability is recorded for these reported claims above the SIR. Non-covered liability claims are reserved at $7,005,454 and $50,000 at December 31, 2016 and 2015, respectively. The increase reflects exposure for litigation not covered by insurance.

7. CAPITAL LEASES The Authority has entered into long-term (40-year) agreements for lease of privately developed, owned, and managed residential units as public housing. The Authority has also classified equipment related operating leases that meet GASB Statement 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements, para. 211-271, criteria for capital leases. These agreements qualify as “capital” leases for accounting purposes and have been recorded at an amount equal to the present value of their future minimum lease payments as of the inception date. Capital lease assets are depreciated in a manner consistent with that used for buildings and equipment as described in Note 1.


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The Authority’s lease agreements provide opportunity for annual index-based increases in operating subsidy, generally not to exceed a maximum of 2%. Such escalations are subject to Authority approval in owner-prepared expenditure budgets for the operation of the units or other reconciliation procedures based on actual operating results. These future increases are excluded from capital lease net present value presentations, as their amount is not certain and becomes effective only in connection with Authority approval of related operating budgets or the completion of reconciliations in lieu of automatic escalation. The Authority recognizes lease payment increases as period costs when they occur. Capital assets classified as capital leases consisted of:


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Assets Amount

Hearts United I 1,701,182$

Hearts United II 3,243,036

Mohawk Properties 2,989,420

North Town Village I 3,025,618

North Town Village II 3,096,047

Old Town Square 2,857,830

Renaissance North 1,505,718

Domain Lofts 2,399,772

Hilliard 9,640,920

Lake Park Crescent 7,701,252

Henry Horner 8,543,292

Oakwood Shores 4,411,848

Rockwell 2,483,567

Mahalia Place 3,336,885

Stateway 1,668,443

Roosevelt Square 14,393,970

Horner/Westhaven 2,583,515

Oakwood Shores- 1B 4,456,657

Hilliard II 9,941,157

Rockwell- 1B 5,054,602

St. Edmunds Meadow 829,129

Jazz on the Blvd 3,816,578

Keystone 3,142,222

Hansberry Square 7,385,247

Copier (Equipment) Lease 14,749

Lake Park Crescent II 4,193,684

Westhaven IIB 5,450,306

Fountainview 872,847

Roosevelt Square II 10,654,572

Coleman Place 3,407,448

Oakwood Shores IIA 5,254,275

Park Boulevard IB 4,110,769

Parkside Rental 2,472,962

Parkside Condo 5,675,241

Westhaven Park IIC 3,878,898

Oakwood Shores IIB 2,222,678

Cabrini 18,504,303

Savoy Square 3,607,301

West End II 5,067,718

Park Boulevard IIA 3,512,690

Park Douglas 5,844,644

Parkside IIA 3,296,211

Oakwood Shores IIC 1,593,446

Oakwood Shores IID 1,694,148

Lakefront PH II Rentals 3,131,717

Shop & Lofts at 47th 2,150,559

Dorchester 953,176

Park Blvd 2B 3,069,885

Legends South C3 2,367,076

Parkside 2B 3,125,609

Casa Queretaro 1,174,153

Rosenwald Courts 4,970,394

City Gardens 2,260,563

Auto Leases 101,903

Total before depreciation (Note 4) 224,841,831

Less accumulated depreciation (44,841,647)

Total 180,000,184$


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The future minimum lease obligations and the net present value of the minimum lease payments as of December 31, 2016, are as follows:

Year Ending

December 31 Amount

2017 10,344,224$

2018 10,344,224

2019 10,344,224

2020 10,344,224

2021 10,344,224

2022-2026 51,721,121

2027-2031 51,721,121

2032-2036 51,721,121

2037-2041 51,169,117

2042-2046 43,581,996

2047-2051 18,737,936

2052-2056 5,394,378

Total minimum lease payments 325,767,910

Less amount representing interest (177,715,668)

Present value of minimum lease payments 148,052,242$

The present value of minimum lease payments shown above is comprised of current and long-term amounts shown in the statements of net assets.

8. LONG-TERM DEBT AND CHANGES IN LONG-TERM LIABILITIES

Refunded Capital Program Revenue Bonds. In 2006, the Authority executed an in-substance defeasance of its 2001 bonds (fully retired) in an advance refunding for new debt with a face value of $269 million at 5% interest and a net premium of $9.5 million. Bond proceeds were used to modernize portfolio assets in accordance with the Authority’s HUD approved Plan for Transformation, for which the Authority pledged future HUD Capital Fund Program grant revenue and HUD provided sufficient amounts of capital contributions to cover the scheduled principal and interest requirements of the debt. In 2012, the Authority created an irrevocable trust fund with $147.2 million cash and securities, to defease $126.9 million in bond principal and related interest. The Authority recorded the defeasance as an extinguishment of debt and the difference between the amount paid to extinguish the bonds and carrying value of the bonds of $16.7 million was recognized as a loss and shown as a component of interest expense. The bonds were paid in full on July 1, 2016. The CHA Taxable Revenue 2010 Build America Bonds. In 2010, the Authority issued Taxable Revenue Bonds Series 2010 Build America Bonds of $25 million comprised of Serial Bonds with face value $21.8 million at 5.36% interest and Term Bonds with face value of $3.2 million at 6.39% interest. The Bonds are an unsecured


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general obligation of the Authority. A portion of the interest due on the bonds is subsidized by the U.S. Government. Subsidy interest payments received under the bonds are reflected in Other Income. At December 31, 2016, the total outstanding principal and interest amounts of the 2010 bonds were $16.7 million and $6.8 million, respectively. At December 31, 2015, the total outstanding principal and interest amounts of the 2010 bonds were $17.9 million and $7.8 million, respectively. Revenue bond debt service requirement of the 2010 Build America Bonds to maturity is as follows:

Arbitrage. The Authority is subject to federal arbitrage regulations. Arbitrage occurs when a government issues bonds at one rate of interest, and invests the proceeds at a higher rate of interest. The resulting gain is referred to as arbitrage earnings. Arbitrage earnings that exceed limits imposed by federal regulations must be refunded to the federal government. There is no liability for arbitrage as of December 31, 2016 or 2015. Lines of Credit. In 2013, the Authority obtained a $20 million line of credit from Federal Home Loan Bank of Chicago at an interest rate not to exceed 2.5% for a period not to exceed 36 months from the time of lending. The line of credit is collateralized by cash and investments held by the Authority. Proceeds from the line of credit are designated for the Authority’s unit acquisition program. In 2016 the Board approved a resolution to expand the use of funds borrowed under this line. There was an outstanding balance of $3.35 million at December 31, 2016. There were no borrowings in 2015. In 2016, the Authority obtained an unsecured, $20 million line of credit, from BMO Harris Bank N.A. at an interest rate not to exceed 2.0% over the Prime Rate for a period of 12 months. Proceeds from the line of credit are designated for the Authority’s acquisition of the former Presbyterian Homes senior housing units. There was an outstanding balance of $19.0 million at December 31, 2016.

Year Ending

December 31, Principal Interest

2017 1,285,000$ 960,991$

2018 1,325,000 899,183

2019 1,365,000 832,800

2020 1,215,000 761,684

2021 1,255,000 696,560

2022-2026 7,020,000 2,345,458

2027-2029 3,215,000 310,235

16,680,000$ 6,806,909$


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Changes in Long-Term Liabilities. Long-term liability activity including current portion for the year ended December 31, 2016 consisted of:

Balance Balance AmountsJanuary 1, December 31, Due Within

2016 Increases Decreases 2016 One Year

BMO Line of Credit - 19,000,000$ - 19,000,000$ 19,000,000$

FHLB Line of Credit - 3,350,000 - 3,350,000 3,350,000

CHA Taxable Rev. Bonds Build

America Bonds 17,930,000 - (1,250,000) 16,680,000 1,285,000

Notes Payable-LLP 500,000 - - 500,000 -

Total Outstanding Debt 18,430,000 22,350,000 (1,250,000) 39,530,000 - 23,635,000

Insurance Reserves 8,768,514 17,764,623 (10,230,428) 16,302,709 2,092,796

Capital Lease Obligations 138,542,819 13,583,153 (4,073,730) 148,052,242 1,970,243

Family Self-Sufficiency Liability 1,682,739 1,167,593 (1,818,525) 1,031,807 -

Net Pension Liability 6,465,956 - (3,382,261) 3,083,695 -

Other Noncurrent Liabilities 48,698,776 37,887,022 (43,146,845) 43,438,953 -

Totals 222,588,804$ 92,752,391$ (63,901,789)$ 251,439,406$ 27,698,039$

Changes in Long-Term Liabilities. Long-term liability activity including current portion for the year ended December 31, 2015 consisted of:

Balance Balance AmountsJanuary 1, December 31, Due Within

2015 Increases Decreases 2015 One Year

CHA Taxable Rev. Bonds Build

America Bonds 19,145,000$ - (1,215,000)$ 17,930,000$ 1,250,000$

Notes Payable-LLP 500,000 - - 500,000 -

Total Outstanding Debt 19,645,000 - (1,215,000) 18,430,000 1,250,000

Insurance Reserves 8,533,066 6,301,277 (6,065,829) 8,768,514 2,443,160

Capital Lease Obligations 134,909,409 5,563,270 (1,929,860) 138,542,819 1,804,059

Family Self-Sufficiency Liability 2,003,171 1,276,529 (1,596,961) 1,682,739 -

Net Pension Liability - 6,465,956 - 6,465,956 -

Other Noncurrent Liabilities 48,180,580 24,228,384 (23,710,188) 48,698,776 -

Totals 213,271,226$ 43,835,416$ (34,517,838)$ 222,588,804$ 5,497,219$

9. NO COMMITMENT/CONDUIT DEBT

HUD. To provide for the construction of various public housing developments throughout the City, the Authority issued, and HUD guaranteed, 32 series of General Obligation Bonds and 16 series of Federal Financing Bank Notes. The Authority is not obligated in any manner for repayment of the notes and bonds. Accordingly, the debt is not reported in the accompanying financial statements. As of December 31, 2015, the HUD Guaranteed Debt 8 series of Federal Financing Bank Notes were paid in full.


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Private Developers. The Authority has entered into mixed financing arrangements with third-party developers for the development of public housing units in mixed income communities. As part of this arrangement, the Authority has issued revenue bonds or tax exempt notes; the proceeds of which were loaned to developers for construction costs. To secure timely payment of principal, interest and the performance of bond and loan covenants, the Authority entered into Trust Agreements with borrowers (developers) and assigned and granted to banks, as Trustees, security interest in all rights, title and interest the Authority had in the bond indenture including the right to collect all amounts payable from the borrower and to enforce all provisions of the Agreement. The Agreement specifies that the developer is responsible for all principal and interest payments. The bonds are not general obligations of the Authority and the faith and credit of the Authority are not pledged to payment of the bonds. Therefore, the debt is not reported in the accompanying financial statements. The following Revenue Note was outstanding as of December 31, 2016:

Property Debt Instrument Outstanding

Fannie Emmanuel Revenue Note 7,999,870

Total 7,999,870$

10. BLENDED COMPONENT UNITS

The Authority has entered into four mixed finance transactions where it sold 556 housing units to Limited Liability Partnerships formed to acquire, rehab and manage certain mixed finance affordable housing developments (Britton Budd, Kenmore, Pomeroy and Fannie Emanuel). These developments consist of 100% affordable housing units and are fully subsidized by the Authority’s Low Rent Housing and RAD Programs. The Authority reports these Limited Liability Partnerships in its Proprietary basic financial statements as blended component units as defined in Note 1. The CHA LLC owns properties converted under the RAD Program in which units move to a Section 8 funding source from Low Rent. As part of the conversion, the Authority has provided the CHA LLC with capital improvement and replacement reserve funds in exchange for various notes receivable. These transactions between the Authority and the CHA LLC have been eliminated in consolidation. In 2016, senior properties converted to RAD, and transferred to CHA LLC, included Daniel Burnham, Judge Slater, Caroline Hedger, Minnie Riperton and Lincoln Perry. The Authority reports the CHA LLC in its Proprietary basic financial statements as blended component units as defined in Note 1. The impact of blending these component units in the basic financial statements of the Authority is outlined in the following tables:


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CHA CHA LLC LLPS Eliminations Total

ASSETS

Current Assets 407,551,926$ 15,537,777$ 2,430,617$ (5,229,175)$ 420,291,145$

Notes and Mortgages Receivable, net current 596,984,780 - - (133,270,347) 463,714,433

Capital Assets, net 1,104,273,348 126,690,652 107,796,692 (45,586,007) 1,293,174,685

Other Noncurrent Assets 56,211,480 57,802,353 2,636,326 - 116,650,159

TOTAL ASSETS 2,165,021,534 200,030,782 112,863,635 (184,085,529) 2,293,830,422

DEFERRED OUTFLOWS RESOURCES 10,844,676 - - 10,844,676

LIABILITIES

Current Liabilities 167,672,306 19,008,852 4,983,351 (8,499,532) 183,164,977

170,516,713 - - (24,434,713) 146,082,000

15,395,000 48,671,596 85,098,751 (133,270,347) 15,895,000

56,862,940 833 6,446,349 (1,545,753) 61,764,369

TOTAL LIABILITIES 410,446,959 67,681,281 96,528,451 (167,750,345) 406,906,346

DEFERRED INFLOWS RESOURCES 6,059,581 - - - 6,059,581

NET POSITION

Net Investment in Capital Assets 917,191,106 126,690,652 22,697,941 39,102,744 1,105,682,443

Restricted for Demolition Grants 7,161,692 - - - 7,161,692

Unrestricted 835,006,872 5,658,849 (6,362,757) (55,437,928) 778,865,036

TOTAL NET POSITION 1,759,359,670$ 132,349,501$ 16,335,184$ (16,335,184)$ 1,891,709,171$

Capital Lease Obligations, net current

Long Term Debt

Other Non Current Liabilities

Limited Liability Partnership capital assets, net of accumulated depreciation above consists of $30.8 million for Britton Budd, $25.2 million for Kenmore, $28.2 million for Pomeroy and $23.6 million for Fannie Emanuel. Limited Liability Partnership long term debt above consists of $22.6 million for Britton Budd, $20.6 million for Kenmore, $21.5 million for Pomeroy and $20.4 million for Fannie Emanuel.


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Operating Revenues 105,575,499$ 541,367$ 2,600,946$ (3,725,305)$ 104,992,507$

Other Operating Expenses 279,934,577 1,550,875 3,066,228 (1,621,405) 282,930,275

Depreciation 130,530,675 1,412,418 2,668,672 (2,103,900) 132,507,865

Operating Loss (304,889,753) (2,421,926) (3,133,954) - (310,445,633)

Net Nonoperating Revenues 187,202,776 2,857,836 (995,060) 4,129,014 193,194,566

(Loss) Income Before Capital Contributions and Transfers (117,686,977) 435,910 (4,129,014) 4,129,014 (117,251,067)

Intergovernmental Capital Contributions 93,419,973 - - - 93,419,973

Transfers (131,913,591) 131,913,591 - - -

Change In Net Position (156,180,595) 132,349,501 (4,129,014) 4,129,014 (23,831,094)

Total Net Position, January 1 1,915,540,265 - 20,464,198 (20,464,198) 1,915,540,265

Total Net Position, December 31 1,759,359,670$ 132,349,501$ 16,335,184$ (16,335,184)$ 1,891,709,171$

Condensed Statement of Revenues, Expenses and Changes in Net Position

Year Ended December 31, 2016


Net Cash Provided (Used) By

Operating Activities (197,518,443)$ 4,613,521 740,094$ -$ (192,164,828)$

Noncapital Financial Activities 240,207,045 10,581,817 - - 250,788,862

Capital and Related Financial Activities (58,519,081) 50,630,414 (593,541) (50,630,414) (59,112,622)

Investing Activities 41,147,707 (52,520,603) - 50,630,414 39,257,518

Net Increase in Cash and Cash Equivalents 25,317,228 13,305,149 146,553 - 38,768,930

Cash and Cash Equivalents, January 1 135,561,860 - 1,380,046 - 136,941,906

Cash and Cash Equivalents, December 31 160,879,088$ 13,305,149$ 1,526,599$ -$ 175,710,836$

Condensed Statement of Cash Flows



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CHA LLPS Eliminations Total

ASSETS

Current Assets 522,068,759$ 2,204,996$ (3,270,357)$ 521,003,398$

Notes and Mortgages Receivable, net current 496,733,886 - (73,061,740) 423,672,146

Capital Assets, net 1,223,864,076 99,367,603 (46,655,043) 1,276,576,636

Other Noncurrent Assets 41,544,921 2,213,764 - 43,758,685

TOTAL ASSETS 2,284,211,642 103,786,363 (122,987,140) 2,265,010,865

DEFERRED OUTFLOWS RESOURCES 16,224,988 - - 16,224,988

LIABILITIES

Current Liabilities 144,197,618 4,310,761 (6,540,714) 141,967,665

159,574,563 - (24,639,862) 134,934,701

16,680,000 73,561,740 (73,061,740) 17,180,000

57,807,846 5,449,664 1,719,374 64,976,884

TOTAL LIABILITIES 378,260,027 83,322,165 (102,522,942) 359,059,250

DEFERRED INFLOWS RESOURCES 6,636,338 - - 6,636,338

NET POSITION

Net Investment in Capital Assets 1,067,391,257 25,805,863 26,406,697 1,119,603,817

Restricted for Demolition Grants 5,472,087 - - 5,472,087

Unrestricted 842,676,921 (5,341,665) (46,870,895) 790,464,361

TOTAL NET POSITION 1,915,540,265$ 20,464,198$ (20,464,198)$ 1,915,540,265$

Condensed Statement of Net Position

December 31, 2015

Capital Lease Obligations, net current

Long Term Debt

Other Non Current Liabilities

Limited Liability partnership capital assets, net of accumulated depreciation above consist of $32.2 million for Britton Budd, $26.0 million for Kenmore, $29.1 million for Pomeroy and $23.6 million for Fannie Emanuel. Limited Liability partnership long term debt above consist of $22.6 million for Britton Budd, $20.6 million for Kenmore, $21.5 million for Pomeroy and $8.9 million for Fannie Emanuel.


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Operating Revenues 93,254,665$ 3,314,026$ (3,885,033)$ 92,683,658$

Other Operating Expenses 270,519,935 2,468,545 (2,025,930) 270,962,550

Depreciation 145,335,962 2,670,919 (1,859,103) 146,147,778

Operating Loss (322,601,232) (1,825,438) - (324,426,670)

Net Nonoperating Revenues 228,898,074 (950,094) 2,775,532 230,723,512

(Loss) Income Before Capital Contributions (93,703,158) (2,775,532) 2,775,532 (93,703,158)

Intergovernmental Capital Contributions 53,682,863 - - 53,682,863

Change In Net Position (40,020,295) (2,775,532) 2,775,532 (40,020,295)

Total Net Position, January 1 1,955,560,560 23,239,730 (23,239,730) 1,955,560,560

Total Net Position, December 31 1,915,540,265$ 20,464,198$ (20,464,198)$ 1,915,540,265$

Condensed Statement of Revenues, Expenses and Changes in Net Position



Net Cash Provided (Used) By

Operating Activities (173,792,179)$ 961,255$ -$ (172,830,924)$

Noncapital Financial Activities 231,463,517 - - 231,463,517

Capital and Related Financial Activities (61,196,682) (448,569) - (61,645,251)

Investing Activities 31,839,709 - - 31,839,709

Net Increase in Cash and Cash Equivalents 28,314,365 512,686 - 28,827,051

Cash and Cash Equivalents, January 1 107,247,495 867,360 - 108,114,855

Cash and Cash Equivalents, December 31 135,561,860$ 1,380,046$ -$ 136,941,906$

Condensed Statement of Cash Flows



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11. ACCRUED LIABILITIES, OTHER CURRENT LIABILITIES AND OTHER NON-CURRENT LIABILITIES

Accrued Liabilities, Other Current Liabilities and Other Non-Current Liabilities at December 31, 2016

and 2015, consist of:

2016 2015

Utilities payable 3,885,220$ 4,283,912$

Property Related 6,509,462 10,794,629

Accrued payable - capital invoices 20,589,438 22,081,220

Accrued payable to vendors and suppliers 16,406,556 14,889,255

Pollution remediation obligation 4,339,228 2,120,801

Total 51,729,904$ 54,169,817$

2016 2015

Contract retentions 17,049,975$ 17,831,807$

Payment in lieu of taxes 2,916,191 2,435,421

Other 118,516 115,365

Total 20,084,682$ 20,382,593$

Accrued Liabilities

Other Current Liabilities

2016 2015

Mixed Finance Project Liabilities 17,930,640$ 20,420,010$

Unclaimed Property and Section 3 Deductions 9,389,018 8,221,663

Pollution remediation obligation 16,119,295 20,057,103

Total 43,438,953$ 48,698,776$

Other Non-Current Liabilities


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12. EMPLOYEES’ RETIREMENT PLAN & TRUST

Trust Description. The Authority established the original retirement plan in 1951. A trust fund for the plan was established in 1994, and in 1997 the plan and trust were combined into the Chicago Housing Authority Employees’ Retirement Plan and Trust (the “Trust”). The Trust is a single-employer, defined benefit pension plan which covers all regular, permanent, full-time, and certain union-represented employees. The financial statements of the Trust have been prepared on the accrual basis of accounting in accordance with generally accepted accounting principles promulgated by the Governmental Accounting Standards Board. Eligible employees begin participation on the first day of the month following or coincident with their completion of one year of continuous service. The Authority’s 2016 payroll covered under the Trust was $26,240,068. Trust participants at January 1, 2016, the valuation date, were as follows:

Trust provisions are established through an agreement between the Authority and the Board of Trustees and may be amended by the Authority with the Board’s consent. The Trustees perform administrative responsibilities for the Trust. Participants’ benefits are vested after five years of credited service. Participants who retire and are at least age 65, or who are at least age 60 with completion of at least 25 years of continuous service, with at least five years of credited service, are entitled to a normal retirement benefit. Participants may retire earlier, between age 55 and age 65, with at least five years of credited service. A normal retirement benefit is the sum of the prior plan past-service benefit (fully purchased benefit under past service insurance contracts), plus prior plan future-service benefit (benefit provided from reserve accumulated as of December 31, 1960), plus the present plan future-service benefit. The present plan future-service benefit represents the sum of: (i) 55% of the participant’s contributions each year after December 31, 1960 and prior to January 1, 1980; and (ii) 1.75% of the first $4,200 in annual compensation, plus 2.5% in annual compensation in excess of $4,200 for each plan year after December 31, 1979. The Trust’s assets are placed in four custodial trust accounts, all reported at fair value. The Trust’s investments are stated at fair value. If available, quoted market prices are used to value investments. Any investments with the Trust’s custodian which have no quoted market price are valued by the Plan’s custodian at estimated fair value. Several factors are considered in arriving at fair value. In general, however, corporate bonds are valued based on yields currently available on comparable securities of issuers with similar credit ratings. If a market price quote for common stock is not available, common stocks are valued at a multiple of current earnings of the issuer less an appropriate discount. The multiple chosen is consistent with multiples of similar companies based on current market prices.

Active participants . . . . . . . . . . . . . . . . . . . . . . . . . . 376

Inactive participants . . . . . . . . . . . . . . . . . . . . . . . . . 168

Terminated, vested participants:

in payment status . . . . . . . . . . . . . . . . . . . . . . . . 489

Total Participants 1,033


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Investments in the collective trust are stated at the redemption value of the units held by the Plan as determined by the investment manager, based on the current market values of the underlying assets of the fund. Investments in mutual funds are stated at fair value based on quoted market prices.

Funding Policy. Contributions to the Trust are made solely by the Authority. The amount of the bi-weekly contributions is based on eligible compensation. The calculation and funding is as follows: 2% of compensation, plus 5% (3.5% of first $4,200) of employee compensation, paid by the employer, plus 5% (3.5% of first $4,200), of employer match of employee compensation, plus any funding to reconcile to the annual actuarial recommended contribution. The Authority’s Board of Commissioners is responsible for establishing and amending the funding policy for the Trust. Each plan year the actuary determines the recommended employer contribution amount for the Authority which is sufficient to support the current year service liability, any unfunded liability and interest. The Authority’s contributions to the Trust for each of the past two years are as follows and were at least 100% of the actuarially determined contributions:

December 31, Amount

2016 2,438,495$

2015 2,162,554

Actuarial Assumptions Significant actuarial assumptions used in the January 1, 2016 and 2015 actuarial valuation are the same as those used to compute the actuarial accrued liability; these assumptions are as follows:

Actuarial cost method Entry Age Normal.

Long-term return on assets 7.25% per annum (investment return). Salary increases 3.00% per annum. Inflation rate None Expenditures Investment return is assumed to be net of

expenses. Mortality For active and inactive members, mortality rates

were based on the RP-2014 Pre-Retirement Employers Mortality Table Projected generationally from 2014 using Social Security Administration Mortality Improvement Scale, with male rates set forward two years. For members in payment status, mortality rates were based on the RP_2014 Annuitants Mortality Table projected generationally from 2014 using Social


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Security Administration Mortality Improvement Scale, with male rates set forward two years.

Disability Age-Based rates that range from 0.08% at age 20 to 1.09% at age 60.

Marital status Wives assumed to be three years younger than spouses; 80% of male and 70% of female participants are assumed to be married.

Active retirement basis Age-based rates that range from 1% at age 55 to 100% at age 70. In addition, participants with 25 or more years of service are assumed to retire with 20% probability between ages 60 and 64.

Amortization method Level Percentage of Payroll. Amortization period 20 years, closed. Post-retirement benefit increases Not applicable. Long-Term Expected Investment Rate of Return Assumption The long-term expected investment rate of return assumption at December 31, 2016 was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of the real rates of return for each major asset class included in the Plan’s target asset allocation are summarized in the following table:

Long -Term

Target Expected Real

Asset Class Allocation Rate of Return

TIPS 2.00% 2.10%

US Bond 16.00% 2.50%

Foreign Developed Bond 3.00% 1.70%

High Yield Bond 4.00% 5.80%

Large Cap US Equity 22.00% 6.20%

Mid Cap US Equity 5.00% 6.70%

Small Cap US Equity 4.00% 6.80%

International Developed Equity 19.00% 7.90%

Emerging Markets Equity 11.50% 11.50%

Real Estate 4.50% 5.50%

Energy Infrastructure MLP 5.00% 11.40%

Commodities Futures 4.00% 2.50%

Total 100%


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Best estimates of the real rates of return for each major asset class included in the Plan’s target asset allocation for December 31, 2015 are summarized in the following table:

Long -Term

Target Expected Real

Asset Class Allocation Rate of Return

TIPS 3.50% 2.00%

US Bond 4.50% 2.20%

Foreign Developed Bond 9.50% 1.80%

High Yield Bond 7.50% 5.50%

Large Cap US Equity 21.00% 6.40%

Mid Cap US Equity 3.75% 6.90%

Small Cap US Equity 4.25% 7.10%

International Developed Equity 21.00% 8.10%

Emerging Markets Equity 8.00% 9.80%

Real Estate 6.50% 5.40%

Energy Infrastructure MLP 5.00% 8.80%

Commodities Futures 5.50% 2.70%

Total 100%

Net Pension Liability The actuarial valuation described above is based on data as of December 31, 2016, in accordance with the entry age normal actuarial cost method. The total pension liability calculated for purposes of the adoption of GASB 67 by the Pension Trust Fund as of January 1, 2016, was adjusted using the roll-forward techniques to approximate the total pension liability as of December 31, 2016, the measurement date for the Pension Trust Fund. The calculation as of the measurement date of December 31, 2016 takes into account the significant events occurring between the valuation of date of January 1, 2016 and the measurement date. The components of the net pension liability estimated at December 31, 2016, were as follows:

Total pension liability 98,197,628$

Plan fiduciary net position 95,113,933

Net pension liability 3,083,695$

Plan fiduciary net position as a percentage of the total liability 96.9%

Sensitivity of the net pension liability to changes in the discount rate. The following presents the net pension liability as of December 31, 2016, calculated using the discount rate of 7.25%, as well as what the net pension liability would be if it were


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calculated using a discount rate that is 1-percentage-point lower (6.25%) or 1-percentage-point higher (8.25%) than the current rate:

Current

1% Decrease Discount Rate 1% Increase

(6.25%) (7.25%) (8.25%)

Net pension liability, December 31, 2016 14,621,892$ 3,083,695$ (6,593,406)$

Discount Rate The discount rate used to measure the total pension liability was 7.25% as of December 31, 2016. The projection of cash flows used to determine the discount rate assumes that employer contributions will be made at amounts equal to the actuarially determined contributions. Based on these assumptions, the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments for current plan members as of December 31, 2016. Therefore, the long-term expected return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability as of December 31, 2016. REQUESTS FOR ADDITIONAL INFORMATION Requests for a separate, audited, GAAP basis financial report or other additional information regarding the Authority’s Employees’ Retirement Plan and Trust may be obtained from the Pension Plan Administration Office located at 60 E. Van Buren St., 11th Floor, Chicago, IL 60605-1240. Contact Michael Gurgone, Plan Administrator @312.986.4096 or email at [email protected]. An electronic version of the basic financial report may be obtained at http://www.thecha.org/about/cha-pension-plan-information/.

13. EMPLOYER NET POSITION LIABILITY (IMPLEMENTATION OF GASB 68)

The following represents the changes in the Authority’s net pension liability, components thereof, deferred outflows and inflows of resources. The information is presented as part of the required disclosures under GASB 68, Accounting and Financial Reporting for Pensions. Detailed information relating to the plan description, funding policy, actuarial methods and assumptions, expected rate of return on investment rate of return on investments and discount rate are reported as part of Note 12. The January 1, 2016 actuarial valuation was used to determine the Net Pension Liability at December 31, 2016. Update procedures were used to roll-forward the Net Pension Liability to the measurement date of December 31, 2016.

mailto:[email protected]

http://www.thecha.org/about/cha-pension-plan-information/

http://www.thecha.org/about/cha-pension-plan-information/


CHA-87

Total Pension Plan Fiduciary Net Pension

Liability Net Position Liability

Balances at beginning of year 97,700,067$ 91,234,111$ 6,465,956$

Changes for the year

Service cost 1,932,916 - 1,932,916

Interest 7,018,597 - 7,018,597

Difference between expected and actual experience (2,804,455) - (2,804,455)

Contribution - employer - 2,438,495 (2,438,495)

Net investment income - 7,548,622 (7,548,622)

Benefit payments, including refunds (5,649,497) (5,649,497) -

Administrative expense - (457,798) 457,798

Net changes 497,561 3,879,822 (3,382,261)

Balances at end of year 98,197,628$ 95,113,933$ 3,083,695$

For the Year Ended December 31, 2016

The January 1, 2015 actuarial valuation was used to determine the Net Pension Liability at December 31, 2015. Update procedures were used to roll-forward the Net Pension Liability to the measurement date of December 31, 2015.

Total Pension Plan Fiduciary Net Pension

Liability Net Position Liability

Balances at beginning of year 98,740,140$ 100,720,489$ (1,980,349)$

Changes for the year

Service cost 1,901,097 - 1,901,097

Interest 7,092,654 - 7,092,654

Difference between expected and actual experience 3,501,705 - 3,501,705

Contribution - employer - 2,162,554 (2,162,554)

Net investment income - (5,638,977) 5,638,977

Benefit payments, including refunds (5,623,049) (5,623,049) -

Administrative expense - (386,906) 386,906

Changes of assumptions (7,912,480) - (7,912,480)

Net changes (1,040,073) (9,486,378) 8,446,305

Balances at end of year 97,700,067$ 91,234,111$ 6,465,956$

For the Year Ended December 31, 2015


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At December 31, 2016, the deferred outflows and inflows of resources related to pensions are summarized as follows:

Deferred Outflows Deferred Inflows

of Resources of Resources

Difference between expected and actual experience 1,750,853$ 2,103,341$

Changes of assumptions 500,390 3,956,240

Net differences between projected and actual -

earnings on pension plan investments 8,593,433

Total 10,844,676$ 6,059,581$

Deferred outflows of resources and deferred inflows of resource related to pensions will be recognized as a component of

pension expense, as follows:

Year ended December 31:

2017 1,633,936$

2018 1,718,780

2019 1,645,806

2020 (213,427)

4,785,095$

14. POLLUTION REMEDIATION OBLIGATION The Authority has not been compelled to action by any governmental authority nor

is named in lawsuits compelling remediation of pollution. However, in connection with its execution of its capital plan and the modernization/rehabilitation of its housing assets, the Authority has identified remediation activities relating primarily to lead based paint or asbestos removal and cleanup. The Authority reports a liability upon the occurrence of any of the aforementioned obligating events, as discussed in Note 1. These obligations were estimated in consultation with the third party contractors performing the work. The pollution remediation obligation at December 31, 2016 and 2015 equals $20.5 million and $22.2 million, respectively, and is reflected as a component of accrued liabilities and other noncurrent liabilities. Expense for the year ended December 31, 2016 and 2015 recognized were $3.2 million and $3.9 million, respectively, and is reflected as a component of maintenance expense.

Required Supplementary

Information

CHA staff mark the CHA’s Day of Service honoring seniors. The day-long event was held at

every CHA senior building and provided seniors and staff a chance to play games, eat lunch

together and enjoy each other’s company.


REQUIRED SUPPLEMENTARY INFORMATIONSCHEDULE OF CHANGES IN PLAN'S NET PENSION LIABILITY AND RELATED RATIOS

Year Ended Year Ended Year Ended Year Ended

December 31, 2016 December 31, 2015 December 31, 2014 December 31, 2013

Total pension liability

Service cost $ 1,932,916 $ 1,901,097 $ 2,100,583 $ 2,215,056

Interest 7,018,597 7,092,654 6,945,535 6,907,696

Differences between expected and actual experience (2,804,455) 3,501,705 - (2,807,918)

Changes of assumptions - (7,912,480) 2,001,559 -

Benefit payments (5,649,497) (5,623,049) (5,628,154) (5,763,551)

Net change in total pension liability 497,561 (1,040,073) 5,419,523 551,283

Total pension liability – beginning 97,700,067 98,740,140 93,320,617 92,769,334

Total pension liability – ending (a)98,197,628 97,700,067 98,740,140 93,320,617

Plan fiduciary net position

Contributions – employer 2,438,495 2,162,554 2,400,000 2,480,000

Net investment and other income 7,548,622 (5,638,977) 1,685,262 10,012,566

Benefit payments (5,649,497) (5,623,049) (5,628,154) (5,763,551)

Administrative expense (457,798) (386,906) (397,527) (390,089)

Net change in plan fiduciary net position 3,879,822 (9,486,378) (1,940,419) 6,338,926

Plan fiduciary net position – beginning 91,234,111 100,720,489 102,660,908 96,321,982

Plan fiduciary net position – ending (b)95,113,933 91,234,111 100,720,489 102,660,908

Net pension liability – ending (a) – (b)

Plan fiduciary net position as a percentage of the total pension

liability 96.9% 93.4% 102.0% 110.0%

Actual covered employee payroll

Plan net pension liability as percentage of covered employee

payroll

* Information not available

-32.3%11.8% 25.1%

$ 3,083,695 $ 6,465,956

$26,240,068 $25,767,820

$ (9,340,291)

$28,933,076

$ (1,980,349)

$27,597,607

-7.2%

CHA-90


REQUIRED SUPPLEMENTARY INFORMATION (CONTINUED)

SCHEDULE OF EMPLOYER PLAN CONTRIBUTIONSLAST TEN YEARS ENDED DECEMBER 31, 2016

2016 2015 2014 2013 2012 2011 2010 2009 2008 2007

Actuarially determined contribution $2,353,192 $2,162,554 $2,258,127 $2,381,185 $2,320,698 $3,914,643 $5,257,682 $5,512,634 $4,361,881 $3,986,194

Contributions in relation to the

actuarially determined contribution 2,438,495 2,162,554 2,400,000 2,480,000 2,814,633 30,014,643 28,411,236 6,265,818 4,361,881 3,986,196

Contribution (excess) deficiency (141,873) (98,815) (493,935) (26,100,000) (23,153,554) (753,184) - (2)

Covered actual employee payroll $28,933,076 * * * * * *

Contribution as a percentage

of covered employee payroll 9.3% 8.4% 8.7% 8.6% * * * * * *

Actuarial Assumptions

Valuation date:

Significant actuarial assumptions used in this January 1, 2016 actuarial valuation are the same as those used to compute the actuarial accrued liability; these assumptions are as follows:

Actuarial cost method Entry Age Normal.

Long-term return on assets 7.25% per annum (investment return).

Salary increases 3.00% per annum.

Inflation rate 2.75% per annum.

Expenditures Investment return is assumed to be net of expenses.

Mortality For active and inactive members, mortality rates were based on the RP-2014 Pre-Retirement Employers Mortality Table Projected generationally from 2014

using Social Security Administration Mortality Improvement Scale, with male rates set forward two years.

For member in payment status, mortality rates were based on RP_2014 Annuitants Mortality Table projected generationally from 2014

using Social Security Administration Morality Improvement Scale, with male rates set forward two years.

Disability Age-Based rates that range from 0.08% at age 20 to 1.09% at age 60.

Marital status Wives assumed to be three years younger than spouses; 80% of male and 70% of female participants are assumed to be married.

Active retirement basis Age-based rates that range from 1% at age 55 to 100% at age 70. In addition, participants with 25 or more years of service

are assumed to retire with 20% probability between ages 60 and 64.

Amortization method Level Percentage of Payroll.

Amortization period 20 years, closed.

Post-retirement benefit increases Not applicable.

Other Information

The following changes to the actuarial asumption used to determine the actuarial contributions in the table above are as follows:

In 2015, the dicount rate was changed to 7.25%, the salary rate increase changed to 3.00%, the payroll growth rate changed to -0- and

the RP-2014 Mortality Tables fully genrational from 2014 were used.

* Information not available

(85,303) -

$26,240,068 $25,767,820 $27,597,607

CHA-91

92-CHA


Supplementary Information

Enterprise Fund

CHA joined Hispanic Housing Development Corporation and a group of veterans from the new

65th Infantry Regiment “Boriqueneers” in August to celebrate the opening of the 65th Infantry

Regiment Veterans Housing development in the West Town community. The building has 48 affordable apartments for formerly homeless veterans and their families and offers supportive

services. CHA provided support for the project with 48 Project-Based Vouchers.

CHICAGO HOUSING AUTHORITYCOMBINING SCHEDULE OF PROGRAM NET POSITION ACCOUNTS PROPRIETARY FUND TYPE - ENTERPRISE FUND DECEMBER 31, 2016, WITH COMPARATIVE TOTALS FOR 2015

Rental Housing Choice

Low Rent Assistance Business Voucher Other

Housing Demonstration Activities (Section 8) Grant

Program Program Program Programs Programs Eliminations 2016 2015

ASSETS:

Current Assets:

Cash and Cash Equivalents, Unrestricted 59,209,171$ 1,485,348$ 84,123$ 41,839,988$ 13,938,697$ -$ 116,557,327$ 90,174,955$

Cash and Cash Equivalents, Restricted 11,711,293 11,819,801 - - 4,744,466 - 28,275,560 19,647,136

Investments at Fair Value, Unrestricted 214,669,107 - - - 11,362,353 - 226,031,460 370,284,321

Tenant Accounts Receivable, Net of Allowance 2,376,911 352,094 - - - - 2,729,005 1,602,858

Intergovernmental Receivable (HUD and Other) 15,225,736 1,812,436 144,004 22,256,429 443,007 (1,811,448) 38,070,164 29,979,311

Miscellaneous Receivable 3,466,483 - 18,238 (16,173) 304,626 - 3,773,174 4,293,136

Interest Receivable, Current Portion 433,004 68,098 356,272 102 22,407 (356,272) 523,611 703,096

Notes and Mortgages Receivable, Current Portion - - 1,602,546 - - (1,602,546) - -

Prepaid Expenses 4,018,512 - 6,667 - 266,665 - 4,291,844 4,279,585

Advances to Resident and Private Managers 39,000 - - - - - 39,000 39,000

Due From Other Programs - - - - 27,720,924 (27,720,924) - -

Total Current Assets 311,149,217 15,537,777 2,211,850 64,080,346 58,803,145 (31,491,190) 420,291,145 521,003,398

Noncurrent Assets:

Cash and Cash Equivalents, Restricted 30,285,785 - - 592,164 - - 30,877,949 27,119,815

Investments at Fair Value, Restricted 15,385,347 57,733,657 - - - - 73,119,004 5,954,184

Notes and Mortgages Receivable 444,695,680 - 67,690,349 - - (48,671,596) 463,714,433 423,672,146

Interest Receivable 86,552 68,696 - - - - 155,248 55,027

Other Noncurrent Assets 3,032,195 - 1,865,763 - 7,600,000 - 12,497,958 10,629,659

Capital Assets, not Depreciated:

Land 247,946,584 668,275 2,228,180 - 6,901,874 - 257,744,913 257,622,153

Construction in Progress 52,236,252 56,106,688 2,200 - 283,845 - 108,628,985 104,014,279


Structures and Capital Leases 831,224,513 69,901,538 18,684,470 - 236,430 1,069,036 921,115,987 910,640,695

Equipment 5,670,649 14,151 - - - - 5,684,800 4,299,509

Total Noncurrent Assets 1,630,563,557 184,493,005 90,470,962 592,164 15,022,149 (47,602,560) 1,873,539,277 1,744,007,467

Total Assets 1,941,712,774 200,030,782 92,682,812 64,672,510 73,825,294 (79,093,750) 2,293,830,422 2,265,010,865


Deferred Amount on Pension 8,287,980 - 2,556,696 10,844,676 16,224,988

Totals

CHA-94

CHICAGO HOUSING AUTHORITYCOMBINING SCHEDULE OF PROGRAM NET POSITION ACCOUNTS (CONTINUED)PROPRIETARY FUND TYPE - ENTERPRISE FUND

DECEMBER 31, 2016, WITH COMPARATIVE TOTALS FOR 2015





LIABILITIES:

Current Liabilities:

Accounts Payable 19,595,237$ 6,136,280$ 4,868$ 3,863,017$ 15,310$ -$ 29,614,712$ 45,996,525$

Intergovernmental Payable (HUD) - - - 322,137 - - 322,137 272,407

Accrued Wages & Payroll Taxes 860,466 - - - - - 860,466 986,336

Accrued Compensated Absences 1,215,954 - - 321,502 - - 1,537,456 1,252,040

Accrued Interest Payable - 356,272 - - - (356,272) - -

Accrued Liabilities 36,802,065 4,773,754 78,728 9,861,443 213,914 - 51,729,904 54,169,817

Tenant Security Deposits 2,486,177 222,437 - - - - 2,708,614 2,495,446

Unearned Revenue 4,071,454 2,897 - 40,164,360 4,370,257 - 48,608,968 10,915,282

Insurance Reserves, Current Portion 2,092,796 - - - - - 2,092,796 2,443,160

Capital Lease Obligations, Current Portion 1,970,242 - - - - - 1,970,242 1,804,059

Current Maturities, Long-Term Debt and Current Portion

of Net Unamortized Bond Premium 1,285,000 1,602,546 20,850,000 - 1,500,000 (1,602,546) 23,635,000 1,250,000

Other Current Liabilities 21,786,604 38,368 48,302 22,856 - (1,811,448) 20,084,682 20,382,593

Due to Other Programs 7,424,181 5,876,298 6,777,546 7,642,899 - (27,720,924) - -

Total Current Liabilities 99,590,176 19,008,852 27,759,444 62,198,214 6,099,481 (31,491,190) 183,164,977 141,967,665

Noncurrent Liabilities:

Family Self-Sufficiency Liability 468,571 - - 563,236 - - 1,031,807 1,682,739

Insurance Reserves, Net of Current Portion 14,209,913 - - - - - 14,209,913 6,325,354

Net Pension Liability 1,851,271 - - 1,232,424 - - 3,083,695 6,465,956

Capital Lease Obligations, Net of Current Portion 145,876,851 - - - - 205,149 146,082,000 136,738,760

Long-Term Debt, Net of Current Maturities and Current

Portion of Net Unamortized Bond Premium 15,895,000 48,671,596 - - - (48,671,596) 15,895,000 17,180,000

Other Noncurrent Liabilities 45,535,043 833 352,154 815,951 100 (3,265,127) 43,438,954 48,698,776

Total Noncurrent Liabilities 223,836,649 48,672,429 352,154 2,611,611 100 (51,731,574) 223,741,369 217,091,585

Total Liabilities 323,426,825 67,681,281 28,111,598 64,809,825 6,099,581 (83,222,764) 406,906,346 359,059,250


Deferred Amount on Pension 4,198,185 - 1,861,396 6,059,581 6,636,338

NET POSITION:

Net Investment in Capital Assets 972,914,792 126,690,652 64,850 - 5,922,149 - 1,105,592,443 1,119,603,817

Restricted for:

Demolition Grants 7,161,692 - - - - - 7,161,692 5,472,087

Unrestricted 642,299,260 5,658,849 64,506,364 557,985 61,803,564 4,129,014 778,955,036 790,464,361

Total Net Position 1,622,375,744$ 132,349,501$ 64,571,214$ 557,985$ 67,725,713$ 4,129,014$ 1,891,709,171$ 1,915,540,265$

Totals

CHA-95

CHICAGO HOUSING AUTHORITYCOMBINING SCHEDULE OF PROGRAM REVENUES, EXPENSES, AND CHANGES IN NET POSITION ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUND YEAR ENDED DECEMBER 31, 2016, WITH COMPARATIVE TOTALS FOR 2015





OPERATING REVENUES:

Tenant Rent, Net of Allowance 51,984,039$ 545,523$ 289,921$ -$ -$ (1,621,405)$ 51,198,078$ 50,262,310$

Other Tenant Revenue 46,173 (4,156) - - 189,260 - 231,277 472,101

Administrative Fees - - - 44,640,833 - - 44,640,833 38,295,128

Other Revenue 2,427,742 - - 275,150 8,323,327 (2,103,900) 8,922,319 3,654,119

Total Operating Revenues 54,457,954 541,367 289,921 44,915,983 8,512,587 (3,725,305) 104,992,507 92,683,658

OPERATING EXPENSES:

Administrative 54,322,052 521,106 70,595 56,264,266 404,232 - 111,582,251 105,582,206

Tenant Services 19,526,168 137,742 - 14,969,637 6,275,808 - 40,909,355 34,597,908

Utilities 23,299,195 47,372 90,628 - - - 23,437,195 24,443,996

Maintenance 56,091,569 333,913 95,845 38,761 - (1,621,405) 54,938,683 63,710,710

Protective Services 32,617,014 392,466 - 171,879 - - 33,181,359 30,621,162

General 17,041,767 118,276 - 1,473,317 248,072 - 18,881,432 12,006,568

Depreciation 132,781,083 1,412,418 409,444 - 8,820 (2,103,900) 132,507,865 146,147,778

Total Operating Expenses 335,678,848 2,963,293 666,512 72,917,860 6,936,932 (3,725,305) 415,438,140 417,110,328

OPERATING (LOSS) INCOME (281,220,894) (2,421,926) (376,591) (28,001,877) 1,575,655 - (310,445,633) (324,426,670)


Intergovernmental Revenue (HUD) 186,645,251 3,384,287 159,884 475,740,026 1,680,089 (3,435,508) 664,174,029 660,566,851

Intergovernmental Revenue (Other) - - - - (41,873) - (41,873) 26,250

Nonintergovernmental Revenue - - - - 1,160,000 - 1,160,000 909,005

Investment Income 3,010,149 (170,179) 356,280 1,010,353 379,501 (356,272) 4,229,832 3,277,292

Interest Expense (11,991,846) (356,272) (355,392) - (1,306) 1,346,970 (11,357,846) (10,771,369)

Housing Assistance Payments (4,203,625) - - (453,615,591) - 3,435,508 (454,383,708) (430,597,718)

Loss on Disposition of Assets (13,724,184) - - - - - (13,724,184) 5,487,763

Other Nonoperating Revenue (Expense) - - - - - 3,138,316 3,138,316 1,825,438

Net Nonoperating Revenue (Expense) 159,735,745 2,857,836 160,772 23,134,788 3,176,411 4,129,014 193,194,566 230,723,512

(LOSS) INCOME BEFORE CAPITAL CONTRIBUTIONS

AND TRANSFERS (121,485,149) 435,910 (215,819) (4,867,089) 4,752,066 4,129,014 (117,251,067) (93,703,158)

Intergovernmental Capital Contributions

(HUD and Other) 93,419,973 - - - - - 93,419,973 53,682,863

Transfers In (130,075,519) 131,913,591 50,274,142 - (5,770) - 52,106,444 128,510,833

Transfers Out - - - (52,106,444) - - (52,106,444) (128,510,833)

CHANGE IN NET POSITION (158,140,695) 132,349,501 50,058,323 (56,973,533) 4,746,296 4,129,014 (23,831,094) (40,020,295)

TOTAL NET POSITION, JANUARY 1 1,780,516,439 - 14,512,891 57,531,518 62,979,417 - 1,915,540,265 1,955,560,560

TOTAL NET POSITION, DECEMBER 31 1,622,375,744$ 132,349,501$ 64,571,214$ 557,985$ 67,725,713$ 4,129,014$ 1,891,709,171$ 1,915,540,265$

Totals

CHA-96

CHA-97


CHICAGO HOUSING AUTHORITYCOMBINING SCHEDULE OF PROGRAM CASH FLOW ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUNDYEAR ENDED DECEMBER 31, 2016, WITH COMPARATIVE TOTALS FOR 2015

Rental Housing Choice Total




CASH FLOWS FROM OPERATING ACTIVITIES:

Receipts from HUD -$ -$ -$ 40,193,424$ -$ -$ 40,193,424$ 42,293,137$

Receipts from Tenants and Others 50,044,008 414,607 293,656 254,237 6,437,316 - 57,443,824 52,094,011

Payments to CHA Employees (31,684,908) (396,842) - (24,752,815) (368,756) - (57,203,321) (52,944,636)

Payments to Vendors and Suppliers (180,483,505) 4,595,756 111,033 (50,452,690) (6,369,349) (1,621,405) (234,220,160) (216,299,366)

Other Nonoperating Cash Receipts - - - - - 1,621,405 1,621,405 2,025,930

Net Cash (Used) Provided by Operating Activities (162,124,405) 4,613,521 404,689 (34,757,844) (300,789) - (192,164,828) (172,830,924)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Intergovernmental Operating Subsidy and Grants (HUD) 186,645,251 (52,208) 15,880 - 1,680,089 - 188,289,012 153,631,155

Intergovernmental Housing Assistance Subsidy (HUD) - - - 515,954,116 - - 515,954,116 506,733,519

Intergovernmental Operating Grants (Other) - - - - (230,558) - (230,558) 787,556

Nonintergovernmental Operating Grants - - - - 1,160,000 - 1,160,000 909,005

Housing Assistance Payments (768,117) - - (453,615,591) - - (454,383,708) (430,597,718)

Transfers In (Out) (17,724,557) 10,634,025 50,274,142 (43,177,840) (5,770) - - -

Net Cash Provided by Noncapital

Financing Activities 168,152,577 10,581,817 50,290,022 19,160,685 2,603,761 - 250,788,862 231,463,517



Proceeds From Issuance of Capital Debt - 50,274,142 20,850,000 - 1,500,000 (50,274,142) 22,350,000 -

Interest Paid on Capital Debt (11,001,148) - (319,172) - - - (11,320,320) (10,771,369)

Principal Paid on Capital Debt (1,250,000) - - - - - (1,250,000) (1,215,000)

Intergovernmental Capital Contributions (HUD) 90,154,364 - - - - - 90,154,364 57,895,677

Acquisition and Construction of Capital Assets (139,750,038) - (19,001,512) - (295,116) - (159,046,666) (107,554,560)

Net Cash (Used) Provided by Capital and Related

Financing Activities (61,846,822) 50,274,142 1,529,316 - 1,204,884 (50,274,142) (59,112,622) (61,645,252)

575,050,135 - - 133,557,565 10,390,091 - 718,997,791 660,400,494

(489,889,644) (51,857,358) - (95,379,042) (5,068,552) - (642,194,596) (605,401,945)

- - (1,865,770) - - - (1,865,770) -

3,044,148 (306,973) 8 1,238,924 386,273 - 4,362,380 3,080,796

(47,375,265) - (50,274,142) - - 50,274,142 (47,375,265) (38,673,437)

CASH FLOWS FROM INVESTING ACTIVITIES: Gross Maturities of Investments

Gross Purchases of Investments

Investment in Forward Communities Development Investment Income

Loan Disbursements

Loans Repayments from Developers 7,332,978 - - - - - 7,332,978 12,433,802

Net Cash Provided (Used) by Investing Activities 48,162,352 (52,164,331) (52,139,904) 39,417,447 5,707,812 50,274,142 39,257,518 31,839,710

NET INCREASE (DECREASE) IN CASH AND CASH

EQUIVALENTS (7,656,298) 13,305,149 84,123 23,820,288 9,215,668 - 38,768,930 28,827,051

CASH AND CASH EQUIVALENTS, JANUARY 1 108,862,547 - - 18,611,864 9,467,495 - 136,941,906 108,114,855

CASH AND CASH EQUIVALENTS, DECEMBER 31 101,206,249$ 13,305,149$ 84,123$ 42,432,152$ 18,683,163$ -$ 175,710,836$ 136,941,906$


Unrestricted, Current 59,209,171$ 1,485,348$ 84,123$ 41,839,988$ 13,938,697$ -$ 116,557,327$ 90,174,955$

Restricted, Current 11,711,293 11,819,801 - - 4,744,466 - 28,275,560 19,647,136

Restricted, Noncurrent 30,285,785 - - 592,164 - - 30,877,949 27,119,815

TOTAL UNRESTRICTED AND RESTRICTED, DECEMBER 31 101,206,249$ 13,305,149$ 84,123$ 42,432,152$ 18,683,163$ -$ 175,710,836$ 136,941,906$

CHA-98

CHICAGO HOUSING AUTHORITYCOMBINING SCHEDULE OF PROGRAM CASH FLOW ACCOUNTS (CONTINUED)PROPRIETARY FUND TYPE - ENTERPRISE FUNDYEAR ENDED DECEMBER 31, 2016 WITH COMPARATIVE TOTALS FOR 2015

Rental Housing Choice Totals




Reconciliation of Operating (Loss) Income to Net Cash

(Used) Provided by Operating Activities:

Operating (Loss) Income (281,220,894)$ (2,421,926)$ (376,591)$ (28,001,877)$ 1,575,655$ -$ (310,445,633)$ (324,426,670)$

Adjustments to Reconcile:

Depreciation 132,781,083 1,412,418 409,444 - 8,820 (2,103,900) 132,507,865 146,147,778

Other - - - - - 2,103,900 2,103,900 1,859,103

Changes in Assets and Deferred Outflows:

Receivables (343,787) (352,094) (140,269) (4,468,321) 960,194 - (4,344,277) 2,255,182

Prepaid Expenses & Other Noncurrent Assets (270,901) - 1,268 121,491 133,333 - (14,809) (9,315,433)

Net Pension Asset, Net of Cumulative Effect - - - - - - - (2,728,472)

Deferred Outflow on Pensions, Net of Cumulative Effect 3,228,187 - - 2,152,125 - - 5,380,312 (7,068,030)

Changes in Liabilities and Deferred Inflows:

Accounts Payable (10,395,116) 945,419 282,293 (1,426,268) (65,259) - (10,658,931) 7,021,914

Accrued Wages & Payroll Taxes (125,870) - - - - - (125,870) (1,231,362)

Accrued Compensated Absences 255,225 - - 30,190 - - 285,415 79,661

Accrued Liabilities (8,054,716) 4,768,066 180,242 (1,452,854) 121,933 - (4,437,329) 2,395,927

Tenant Security Deposits (9,268) 222,437 - - - - 213,169 (111,346)

Unearned Revenue 251,069 - - - (3,035,465) - (2,784,396) -

Other Liabilities (2,816,500) 39,201 48,302 (39,492) - - (2,768,489) 677,472

Insurance Reserves 7,534,195 - - - - - 7,534,195 235,448

Family Self-Sufficiency Liability (561,701) - - (89,231) - - (650,932) (320,432)

Net Pension Liability, Net of Cumulative Effect (2,029,357) - - (1,352,904) - - (3,382,261) 6,465,956

Deferred Inflow on Pension (346,054) - - (230,703) - - (576,757) 5,232,380

Total Adjustments 119,096,489 7,035,447 781,280 (6,755,967) (1,876,444) - 118,280,805 151,595,746

Net Cash (Used) Provided by Operating Activities (162,124,405)$ 4,613,521$ 404,689$ (34,757,844)$ (300,789)$ -$ (192,164,828)$ (172,830,924)$

SUPPLEMENTAL DISCLOSURES OF NONCASH

ACTIVITIES:

(Loss) Gain on Disposition of Assets (13,724,184)$ -$ -$ -$ -$ -$ (13,724,184)$ 5,487,763$

Increase in Capital Lease Obligations 9,496,948 - - - - - 9,496,948 3,621,702

Asset Transfers (122,903,625) 122,903,625 - - - - - -

CHA-99


100-CHA

Low Rent Housing Program

A rendering of the new Lathrop Homes development shows the proposed restoration of the

iconic “Great Lawn” at Lathrop and a revived waterfront with the addition of a landscaped

public walkway and park space bordering the Chicago River. The redeveloped Lathrop Homes will include the historic preservation of 21 existing buildings along with the development of

1,116 housing units – including 400 apartments reserved for CHA residents and another 222

designated for families qualifying for affordable housing – that will feature identical floor plans

and finishes, regardless of income.

CHICAGO HOUSING AUTHORITYSCHEDULES OF NET POSITION ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUNDLOW RENT HOUSING PROGRAMDECEMBER 31, 2016 AND 2015

2016 2015ASSETS:Current Assets:Cash and Cash Equivalents, Unrestricted 59,209,171$ 63,062,997$ Cash and Cash Equivalents, Restricted 11,711,293 18,906,865 Investments at Fair Value, Unrestricted 214,669,107 241,123,455 Tenant Accounts Receivable, Net of Allowance 2,376,911 1,602,858 Intergovernmental Receivable (HUD and Other) 15,225,736 11,960,126 Miscellaneous Receivable 3,466,483 6,313,783 Interest Receivable, Current Portion 433,004 463,070 Prepaid Expenses 4,018,512 4,152,449 Advances to Resident and Private Managers 39,000 39,000 Due From Other Programs - 59,253,595


Noncurrent Assets:Cash and Cash Equivalents, Restricted 30,285,785 26,892,685 Investments at Fair Value, Restricted 15,385,347 3,103,659 Notes and Mortgages Receivable 444,695,680 413,481,806 Interest Receivable 86,552 37,200 Other Noncurrent Assets 3,032,195 2,627,369 Capital Assets not Depreciated:

Land 247,946,584 248,499,710 Construction in Progress 52,236,252 107,131,982

Capital Assets Net of Accumulated Depreciation:Structures and Capital Leases 831,224,513 911,518,396 Equipment 5,670,649 4,299,509 Total Noncurrent Assets 1,630,563,557 1,717,592,316

Total Assets 1,941,712,774 2,124,470,514

DEFERRED OUTFLOWS OF RESOURCES:Deferred Amount on Pension 8,287,980 11,516,167

LIABILITIES:Current Liabilities:Accounts Payable 19,595,237 42,451,070 Accrued Wages & Payroll Taxes 860,466 986,336 Accrued Compensated Absences 1,215,954 960,729 Accrued Liabilities 36,802,065 45,545,290 Tenant Security Deposits 2,486,177 2,495,446 Unearned Revenue 4,071,454 6,824,074 Insurance Reserves, Current Portion 2,092,796 2,443,160 Capital Lease Obligations, Current Portion 1,970,242 1,804,059 Current Maturities, Long-Term Debt and Current Portion of Net Unamortized Bond Premium 1,285,000 4,520,357 Other Current Liabilities 21,786,604 20,359,737 Due to Other Programs 7,424,181 -


Noncurrent Liabilities:Family Self-Sufficiency Liability 468,571 1,030,272 Insurance Reserves, Net of Current Portion 14,209,913 6,325,354 Net Pension Liability 1,851,271 3,880,628 Capital Lease Obligations, Net of Current Portion 145,876,851 136,546,086 Long-Term Debt, Net of Current Maturities and Current Portion of Net Unamortized Bond Premium 15,895,000 26,008,413 Other Noncurrent Liabilities 45,535,043 51,520,524





NET POSITION:Net Investment in Capital Assets 972,914,792 1,110,145,183 Restricted for:

Demolition Grants 7,161,692 5,472,087 Unrestricted 642,299,260 662,123,637

Total Net Position 1,622,375,744$ 1,777,740,907$

102-CHA

CHICAGO HOUSING AUTHORITYSCHEDULES OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUNDLOW RENT HOUSING PROGRAMYEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015

OPERATING REVENUES:

Tenant Rent, Net of Allowance 51,984,039$ 52,288,240$

Other Tenant Revenue 46,173 290,529

Other Revenue 2,427,742 1,403,482


OPERATING EXPENSES:

Administrative 54,322,052 50,525,880

Tenant Services 19,526,168 24,932,731

Utilities 23,299,195 24,443,996

Maintenance 56,091,569 65,727,758

Protective Services 32,617,014 30,494,391

General 17,041,767 10,049,196

Depreciation 132,781,083 147,984,746


OPERATING LOSS (281,220,894) (300,176,447)


Intergovernmental Revenue (HUD) 186,645,251 152,855,841

Investment Income 3,010,149 2,189,068

Interest Expense (11,991,846) (11,721,463)

Housing Assistance Payments (4,203,625) (810,315)

(Loss) Gain on Disposition of Assets (13,724,184) 5,487,763

Total Net Nonoperating Revenues 159,735,745 148,000,894

LOSS BEFORE CAPITAL CONTRIBUTIONS AND TRANSFERS (121,485,149) (152,175,553)

Intergovernmental Capital Contributions (HUD) 93,419,973 53,682,863

Transfers Out (130,075,519) 128,510,833

CHANGE IN NET POSITION (158,140,695) 30,018,143

TOTAL NET POSITION, JANUARY 1 1,780,516,439 1,747,722,764

TOTAL NET POSITION, DECEMBER 31 1,622,375,744$ 1,777,740,907$

CHA-103

CHICAGO HOUSING AUTHORITYSCHEDULES OF CASH FLOW ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUND LOW RENT HOUSING PROGRAM YEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015CASH FLOWS FROM OPERATING ACTIVITIES:Receipts From Tenants and Others 50,044,008$ 48,912,369$ Payments to CHA Employees (31,684,908) (29,243,478) Payments to Vendors and Suppliers (180,483,505) (158,578,539)


CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:Intergovernmental Operating Subsidy and Grants (HUD) 186,645,251 152,673,948 Housing Assistance Payments (768,117) (810,315) Transfers From Housing Choice Voucher (Section 8) Programs (17,724,557) 128,510,833


CASH FLOWS FROM CAPITAL AND RELATEDFINANCING ACTIVITIES:Interest Paid on Capital Debt (11,001,148) (10,771,369) Principal Paid on Capital Debt (1,250,000) (1,215,000) Intergovernmental Capital Contributions (HUD) 90,154,364 57,895,677 Acquisition and Construction of Capital Assets (139,750,038) (107,916,497)

Net Cash Used by Capital and Related Financing Activities (61,846,822) (62,007,189)

CASH FLOWS FROM INVESTING ACTIVITIES:Gross Maturities of Investments 575,050,135 417,725,662 Gross Purchases of Investments (489,889,644) (447,184,086) Investment Income 3,044,148 1,942,349 Loan Disbursements (47,375,265) (38,673,437) Loan Repayements from Developers 7,332,978 12,433,802

Net Cash Provided (Used) by Investing Activities 48,162,352 (53,755,710)

NET CHANGE IN CASH AND CASH EQUIVALENTS (7,656,298) 25,701,919



DECEMBER 31, CASH AND CASH EQUIVALENTS:Unrestricted, Current 59,209,171$ 63,062,997$ Restricted, Current 11,711,293 18,906,865 Restricted, Noncurrent 30,285,785 26,892,685

TOTAL UNRESTRICTED AND RESTRICTED, DECEMBER 31 101,206,249$ 108,862,547$

104-CHA

CHICAGO HOUSING AUTHORITYSCHEDULES OF CASH FLOW ACCOUNTS (CONTINUED)PROPRIETARY FUND TYPE - ENTERPRISE FUNDLOW RENT HOUSING PROGRAM YEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015

Reconciliation of Operating Loss to Net CashUsed by Operating Activities:

Operating Loss (281,220,894)$ (300,176,447)$ Adjustments to Reconcile:

Depreciation 132,781,083 147,984,746 Changes in Assets and Deferred Outflows:

Receivables (343,787) (612,225) Prepaid Expenses & Other Noncurrent Assets (270,901) (1,191,504) Net Pension Asset, Net of Cumulative Effect - 1,980,349 Deferred Outflow on Pension, Net of Cumulative Effect 3,228,187 (7,068,030)

Changes in Liabilities and Deferred Inflows:Accounts Payable (10,395,116) 6,301,093 Accrued Wages & Payroll Taxes (125,870) (1,231,362) Accrued Compensated Absences 255,225 54,144 Accrued Liabilities (8,054,716) 7,115,525 Tenant Security Deposits (9,268) (111,346) Unearned Revenue 251,069 - Other Liabilities (2,816,500) 708,629 Insurance Reserves 7,534,195 235,448 Family Self Sufficiency Liability (561,701) 80,423 Net Pension Liability, Net of Cumulative Effect (2,029,357) 3,880,628

Deferred Inflow on Pension (346,054) 3,140,281 Total Adjustments 119,096,489 161,266,799


SUPPLEMENTAL DISCLOSURES OF NONCASH ACTIVITIES:(Loss) Gain on Disposition of Assets (13,724,184)$ 5,487,763$ Asset Transfers (122,903,625) - Increase in Capital Lease Obligations 9,496,948 3,621,702

CHA-105

106-CHA


Business Activities Program

Construction was well underway in 2016 on XS Tennis, on the former Robert Taylor property,

which will bring a 150,000 square foot state of the art tennis and educational facility to the

Washington Park community. The facility will include 12 indoor tennis courts, 15 outdoor

tennis courts, a fitness center, running track, training space and classrooms for after school

and other educational programming.

CHICAGO HOUSING AUTHORITYSCHEDULES OF NET POSITION ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUND BUSINESS ACTIVITIES PROGRAMDECEMBER 31, 2016 AND 2015

2016 2015

ASSETS:

Current Assets:

Cash and Cash Equivalents, Unrestricted 84,123$ -$

Intergovernmental Receivable (HUD and Other) 144,004 -

Miscellaneous Receivable 18,238 21,975

Interest Receivable, Current Portion 356,272

Notes and Mortgages Receivable, Current Portion 1,602,546

Prepaid Expenses 6,667 7,935

Total Current Assets 2,211,850 29,910

Noncurrent Assets:

Notes and Mortgages Receivable 67,690,349 19,018,753

Other Noncurrent Assets 1,865,763 -


Land 2,228,180 2,228,180

Construction in Progress 2,200 -


Structures and Capital Leases 18,684,470 59,841

Total Noncurrent Assets 90,470,962 21,306,774

Total Assets 92,682,812 21,336,684

LIABILITIES:


Accounts Payable 4,868 7,428

Accrued Liabilities 78,728 6,266

Current Maturities, Long-Term Debt and Current Portion of

Net Unamortized Bond Premium 20,850,000 -

Other Current Liabilities 48,302 -

Due to Other Programs 6,777,546 6,457,945



Other Noncurrent Liabilities 352,154 352,154

Total Noncurrent Liabilities 352,154 352,154


NET POSITION:

Net Investment in Capital Assets 64,850 2,288,021

Unrestricted 64,506,364 12,224,870

Total Net Position 64,571,214$ 14,512,891$

108-CHA

CHICAGO HOUSING AUTHORITYSCHEDULES OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUNDBUSINESS ACTIVITIES PROGRAM YEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015

OPERATING REVENUES:

Tenant Rent, Net of Allowance 289,921$ -$

Total Operating Revenues 289,921 -

OPERATING EXPENSES:

Administrative 70,595 -

Utilities 90,628 -

Maintenance 95,845 -

Depreciation 409,444 13,315

Total Operating Expenses 666,512 13,315

OPERATING LOSS (376,591) (13,315)


Intergovernmental Revenue (HUD) 159,884 -

Investment Income 356,280 -

Interest Expense (355,392) -

Net Nonoperating Expenses 160,772 -

LOSS BEFORE CAPITAL CONTRIBUTIONS AND TRANSFERS (215,819) (13,315)

Transfers In 50,274,142

CHANGE IN NET POSITION 50,058,323 (13,315)

TOTAL NET POSITION, JANUARY 1 14,512,891 14,526,206

TOTAL NET POSITION, DECEMBER 31 64,571,214$ 14,512,891$

CHA-109

CHICAGO HOUSING AUTHORITYSCHEDULES OF CASH FLOW ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUNDBUSINESS ACTIVITIES PROGRAMYEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015

CASH FLOWS FROM OPERATING ACTIVITIES:Receipts From Tenants and Others 293,656$ -$ Payments to Vendors and Suppliers 111,033 -

Net Cash Provided by Operating Activities 404,689 -

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:Intergovernmental Operating Subsidy and Grants (HUD) 15,880 - Transfers In 50,274,142

Net Cash Provided by Noncapital Financing Activities 50,290,022 -

CASH FLOWS FROM CAPITAL AND RELATEDFINANCING ACTIVITIES:Proceeds from Issuance of Capital Debt 20,850,000 - Interest Paid on Capital Debt (319,172) - Acquisition and Construction of Capital Assets (19,001,512) -

Net Cash Provided by Capital and Related Financing Activities 1,529,316 -

CASH FLOWS FROM INVESTING ACTIVITIES:Investment in Forward Communities Development (1,865,770) Investment Income 8 - Loan Disbursements (50,274,142) -

Net Cash Used by Investing Activities (52,139,904) -

NET CHANGE IN CASH AND CASH EQUIVALENTS 84,123 -

CASH AND CASH EQUIVALENTS, JANUARY 1 - -

CASH AND CASH EQUIVALENTS, DECEMBER 31 84,123$ -$

DECEMBER 31, CASH AND CASH EQUIVALENTS:Unrestricted, Current 84,123$ -$ TOTAL UNRESTRICTED AND RESTRICTED, DECEMBER 31 84,123$ -$


Operating Loss (376,591)$ (13,315)$ Adjustments to Reconcile:

Depreciation 409,444 13,315 Changes in Assets and Deferred Outflows:

Receivables (140,269) (20,931) Prepaid Expenses and Other Assets 1,268 (7,935)

Changes in Liabilities and Deferred Inflows:Accounts Payable 282,293 Accrued Liabilities 180,242 28,866 Other Liabilities 48,302

Total Adjustments 781,280 13,315

Net Cash Used by Operating Activities 404,689$ -$

110-CHA

Rental Assistance Demonstration

Program

CHA joined its partners to dedicate the new Arts and Recreation Center at Ellis Park. It is an

example of how CHA investments in community assets like this are critical components of

building strong, vibrant communities.

CHICAGO HOUSING AUTHORITYSCHEDULES OF NET POSITION ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUND RENTAL ASSISTANCE DEMONSTRATION PROGRAMDECEMBER 31, 2016 AND 2015

2016 2015

ASSETS:

Current Assets:

Cash and Cash Equivalents, Unrestricted 1,485,348$ -$

Cash and Cash Equivalents, Restricted 11,819,801 -

Tenant Accounts Receivable, Net of Allowance 352,094 -

Intergovernmental Receivable (HUD and Other) 1,812,436 -

Interest Receivable, Current Portion 68,098 -

Total Current Assets 15,537,777 -

Noncurrent Assets:

Investments at Fair Value, Restricted 57,733,657 -

Interest Receivable 68,696 -


Land 668,275 -

Construction in Progress 56,106,688 -


Structures and Capital Leases 69,901,538 -

Equipment 14,151 -

Total Noncurrent Assets 184,493,005 -

Total Assets 200,030,782 -

LIABILITIES:


Accounts Payable 6,136,280 -

Accrued Interest Payable 356,272

Accrued Liabilities 4,773,754 -

Tenant Security Deposits 222,437 -

Unearned Revenue 2,897 -

Current Maturities, Long-Term Debt and Current Portion of

Net Unamortized Bond Premium 1,602,546

Other Current Liabilities 38,368 -

Due to Other Programs 5,876,298 -

Total Current Liabilities 19,008,852 -


Long-Term Debt, Net of Current Maturities and Current

Portion of Net Unamortized Bond Premium 48,671,596

Other Noncurrent Liabilities 833 -

Total Noncurrent Liabilities 48,672,429 -

Total Liabilities 67,681,281 -

NET POSITION:

Net Investment in Capital Assets 126,690,652 -

Unrestricted 5,658,849 -

Total Net Position 132,349,501$ -$

112-CHA

CHICAGO HOUSING AUTHORITYSCHEDULES OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUNDRENTAL ASSISTANCE DEMONSTRATION PROGRAM YEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015

Tenant Rent, Net of Allowance 545,523$ -$

Other Tenant Revenue (4,156) -

Total Operating Revenues 541,367 -

OPERATING EXPENSES:

Administrative 521,106 -

Tenant Services 137,742 -

Utilities 47,372 -

Maintenance 333,913 -

Protective Services 392,466 -

General 118,276 -

Depreciation 1,412,418 -

Total Operating Expenses 2,963,293 -

OPERATING LOSS (2,421,926) -


Intergovernmental Revenue (HUD) 3,384,287 -

Investment Income (170,179) -

Interest Expense (356,272)

Net Nonoperating Expenses 2,857,836 -

INCOME BEFORE CAPITAL CONTRIBUTIONS AND TRANSFERS 435,910 -

Transfers In 131,913,591 -

131,913,591 -

CHANGE IN NET POSITION 132,349,501 -

TOTAL NET POSITION, JANUARY 1 - -

TOTAL NET POSITION, DECEMBER 31 132,349,501$ -$

CHA-113

CHICAGO HOUSING AUTHORITYSCHEDULES OF CASH FLOW ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUNDRENTAL ASSISTANCE DEMONSTRATION PROGRAMYEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015CASH FLOWS FROM OPERATING ACTIVITIES:Receipts From Tenants and Others 414,607$ -$ Payments to CHA and Private Manager Employees (396,842) - Payments to Vendors and Suppliers 4,595,756 -

Net Cash Provided by Operating Activities 4,613,521 -

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:Intergovernmental Operating Subsidy and Grants (HUD) (52,208) - Transfers from Other Programs 10,634,025 -

Net Cash Provided by Noncapital Financing Activities 10,581,817 -



Proceeds Received from Capital Debt 50,274,142Net Cash Provided by Capital and Related Financing Activities 50,274,142 -

CASH FLOWS FROM INVESTING ACTIVITIES:Gross Purchases of Investments (51,857,358) - Investment Income (306,973) -

Net Cash Used by Investing Activities (52,164,331) -

NET CHANGE IN CASH AND CASH EQUIVALENTS 13,305,149 -

CASH AND CASH EQUIVALENTS, JANUARY 1 - -

CASH AND CASH EQUIVALENTS, DECEMBER 31 13,305,149$ -$

DECEMBER 31, CASH AND CASH EQUIVALENTS:Unrestricted, Current 1,485,348$ -$ Restricted, Current 11,819,801 - TOTAL UNRESTRICTED AND RESTRICTED, DECEMBER 31 13,305,149$ -$


Operating Loss (2,421,926)$ -$ Adjustments to Reconcile:

Depreciation 1,412,418 - Changes in Assets and Deferred Outflows:

Receivables (352,094) - Prepaid Expenses -

Changes in Liabilities and Deferred Inflows:Accounts Payable 945,419 Accrued Liabilities 4,768,066 - Tenant Security Deposits 222,437 - Other Liabilities 39,201 - Due to Other Programs -

Total Adjustments 7,035,447 -

Net Cash Provided by Operating Activities 4,613,521$ -$

SUPPLEMENTAL DISCLOSURES OF NONCASH ACTIVITIES:

Asset Transfers 122,903,625

114-CHA

Housing Choice Voucher (Section 8) Programs

CHA residents and staff celebrate at the annual Bud Billiken Parade in August. The parade –

one of the largest in the country – has a back to school theme every year and features an array

of floats and entries.

CHICAGO HOUSING AUTHORITYSCHEDULES OF NET POSITION ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUNDHOUSING CHOICE VOUCHER (SECTION 8) PROGRAMS DECEMBER 31, 2016 AND 2015

2016 2015

ASSETS:

Current Assets:

Cash and Cash Equivalents, Unrestricted 41,839,988$ 18,384,734$

Investments at Fair Value, Unrestricted - 112,475,740

Intergovernmental Receivable (HUD and Other) 22,256,429 17,809,020

Miscellaneous Receivable (16,173) (37,085)

Interest Receivable, Current Portion 102 210,847

Prepaid Expenses - 119,201


Noncurrent Assets:

Cash and Cash Equivalents, Restricted 592,164 227,130

Investments at Fair Value, Restricted - 350,700

Interest Receivable - 17,827

Other Noncurrent Assets - 2,290

Total Noncurrent Assets 592,164 597,947

Total Assets 64,672,510 149,560,404



LIABILITIES:


Accounts Payable 3,863,017 3,457,458

Intergovernmental Payable (HUD) 322,137 272,407

Accrued Compensated Absences 321,502 291,311

Accrued Liabilities 9,861,443 8,527,585

Unearned Revenue 40,164,360 -

Other Current Liabilities 22,856 22,856

Due to Other Programs 7,642,899 77,980,754



Family Self-Sufficiency Liability 563,236 652,467

Net Pension Liability 1,232,424 2,585,328

Other Noncurrent Liabilities 815,951 855,442





NET POSITION:

Unrestricted 557,985 57,531,518

Total Net Position 557,985$ 57,531,518$

116-CHA

CHICAGO HOUSING AUTHORITYSCHEDULES OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUNDHOUSING CHOICE VOUCHER (SECTION 8) PROGRAMS YEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015

OPERATING REVENUES:

Administrative Fees 44,640,833$ 38,295,128$

Other Revenue 275,150 420,821


OPERATING EXPENSES:

Administrative 56,264,266 54,692,825

Tenant Services 14,969,637 7,002,148

Maintenance 38,761 8,882

Protective Services 171,879 126,771

General 1,473,317 2,194,849


OPERATING LOSS (28,001,877) (25,309,526)


Intergovernmental Revenue (HUD) 475,740,026 506,753,802

Investment Income 1,010,353 942,517

Housing Assistance Payments (453,615,591) (429,787,403)


(LOSS) INCOME BEFORE TRANSFERS (4,867,089) 52,599,390

Transfers Out (52,106,444) (128,510,833)

CHANGE IN NET POSITION (56,973,533) (75,911,443)


TOTAL NET POSITION, DECEMBER 31 557,985$ 57,531,518$

CHA-117

CHICAGO HOUSING AUTHORITYSCHEDULES OF CASH FLOW ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUND HOUSING CHOICE VOUCHER (SECTION 8) PROGRAMSYEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015CASH FLOWS FROM OPERATING ACTIVITIES:Receipts from HUD 40,193,424$ 42,293,137$ Receipts from Tenants and Others 254,237 423,289 Payments to CHA Employees (24,752,815) (23,358,855) Payments to Vendors and Suppliers (50,452,690) (45,263,552)


CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:Intergovernmental Housing Assistance Subsidy (HUD) 515,954,116 506,733,519 Housing Assistance Payments (453,615,591) (429,787,403) Transfers to Various Grant Programs (43,177,840) (128,510,833)

Net Cash Provided (Used) by Noncapital Financing Activities 19,160,685 (51,564,717)

CASH FLOWS FROM INVESTING ACTIVITIES:Gross Maturities of Investments 133,557,565 239,030,082 Gross Purchases of Investments (95,379,042) (156,097,768) Investment Income 1,238,924 1,000,225


NET INCREASE IN CASH AND CASH EQUIVALENTS 23,820,288 6,461,841



DECEMBER 31, CASH AND CASH EQUIVALENTS:Unrestricted, Current 41,839,988$ 18,384,734$ Restricted, Noncurrent 592,164 227,130 TOTAL UNRESTRICTED AND RESTRICTED, DECEMBER 31 42,432,152$ 18,611,864$

Reconciliation of Operating (Loss) to Net CashUsed by Operating Activities:

Operating Loss (28,001,877)$ (25,309,526)$

Changes in Assets and Deferred Outflows:Receivables (4,468,321) 4,000,476 Prepaid Expenses & Other Noncurrent Assets 121,491 (115,994) Deferred Outflow on Pension, Net of Cumulative Effect 2,152,125 (4,708,821)

Changes in Liabilities and Deferred Inflows:Accounts Payable (1,426,268) 654,626 Accrued Compensated Absences 30,190 25,517 Accrued Liabilities (1,452,854) (4,697,674) Other Liabilities (39,492) (31,157) Family Self Sufficiency Liability (89,231) (400,855) Net Pension Liability, Net of Cumulative Effect (1,352,904) 2,585,328 Deferred Inflow on Pension (230,703) 2,092,099

Total Adjustments (6,755,967) (596,455)


118-CHA

Other Grant Programs

The annual “Take Flight College Send-Off” event in August bid farewell to about 150 public

housing and Housing Choice Voucher (HCV) students and gave them all of the supplies they

need for starting college dorm life. The 2016 class was the second-largest since CHA started the

event in 2010 and was made possible thanks to a generous grant from CNA to CHA’s non-profit

affiliate, Springboard to Success.

CHICAGO HOUSING AUTHORITYSCHEDULES OF NET POSITION ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUND OTHER GRANT PROGRAMSDECEMBER 31, 2016 AND 2015

2016 2015

ASSETS:

Current Assets:

Cash and Cash Equivalents, Unrestricted 13,938,697$ 8,727,224$

Cash and Cash Equivalents, Restricted 4,744,466 740,271

Investments at Fair Value, Unrestricted 11,362,353 16,685,126

Intergovernmental Receivable (HUD and Other) 443,007 210,165

Miscellaneous Receivable 304,626 1,264,820

Interest Receivable, Current Portion 22,407 29,179

Prepaid Expenses 266,665 -

Due From Other Programs 27,720,924 25,185,104


Noncurrent Assets:

Investments at Fair Value, Restricted - 2,499,825

Other Noncurrent Assets 7,600,000 8,000,000


Land 6,901,874 6,894,263

Construction in Progress 283,845 152,654


Structures and Capital Leases 236,430 123,696

Total Noncurrent Assets 15,022,149 17,670,438

Total Assets 73,825,294 70,512,327

LIABILITIES:


Accounts Payable 15,310 80,569

Accrued Liabilities 213,914 90,676

Unearned Revenue 4,370,257 7,361,565 Current Maturities, Long-Term Debt and Current Portion of Net Unamortized Bond Premium 1,500,000 -



Other Noncurrent Liabilities 100 100

Total Noncurrent Liabilities 100 100


NET POSITION:

Net Investment in Capital Assets 5,922,149 7,170,613

Unrestricted 61,803,564 55,808,804

Total Net Position 67,725,713$ 62,979,417$

120-CHA

CHICAGO HOUSING AUTHORITYSCHEDULES OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUNDOTHER GRANT PROGRAMS YEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015

OPERATING REVENUES:

Other Tenant Revenue 189,260$ 181,572$

Other Revenue 8,323,327 3,688,919


OPERATING EXPENSES:

Administrative 404,232 363,502

Tenant Services 6,275,808 2,663,028

General 248,072 (237,477)

Depreciation 8,820 8,820


OPERATING INCOME 1,575,655 1,072,618


Intergovernmental Revenue (HUD) 1,680,089 957,208

Intergovernmental Revenue (Other) (41,873) 26,250

Nonintergovernmental Revenue 1,160,000 909,005 Investment Income 379,501 145,707 Interest Expense (1,306) -


INCOME BEFORE TRANSFERS 4,752,066 3,110,788

Transfers out (5,770) -

CHANGE IN NET POSITION 4,746,296 3,110,788


TOTAL NET POSITION, DECEMBER 31 67,725,713$ 62,979,417$

CHA-121

CHICAGO HOUSING AUTHORITYSCHEDULES OF CASH FLOW ACCOUNTSPROPRIETARY FUND TYPE - ENTERPRISE FUND OTHER GRANT PROGRAMS YEARS ENDED DECEMBER 31, 2016 AND 2015

2016 2015CASH FLOWS FROM OPERATING ACTIVITIES:Receipts from Tenants and Others 6,437,316$ 2,758,353$ Payments to CHA Employees (368,756) (342,303) Payments to Vendors and Suppliers (6,369,349) (10,431,345)

Net Cash Used by Operating Activities (300,789) (8,015,295)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:Intergovernmental Operating Subsidy and Grants (HUD) 1,680,089 957,207 Intergovernmental Operating Grants (Other) (230,558) 787,556 Nonintergovernmental Operating Grants 1,160,000 909,005 Transfer Out (5,770) -


CASH FLOWS FROM CAPITAL AND RELATEDFINANCING ACTIVITIES:Proceeds from Issuance of Capital Debt 1,500,000 - Acquisition and Construction of Capital Assets (295,116) 361,937

Net Cash Provided by Capital and Related Financing Activities 1,204,884 361,937

CASH FLOWS FROM INVESTING ACTIVITIES: Gross Maturities of Investments 10,390,091 3,644,750 Gross Purchases of Investments (5,068,552) (2,120,091) Investment Income 386,273 138,222


NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 9,215,668 (3,336,709)




Unrestricted, Current 13,938,697$ 8,727,224$

Restricted, Current 4,744,466 740,271

TOTAL UNRESTRICTED AND RESTRICTED, DECEMBER 31 18,683,163$ 9,467,495$

Reconciliation of Operating Income to Net CashProvided by Operating Activities:

Operating Income 1,575,655$ 1,072,618$ Adjustments to Reconcile:

Depreciation 8,820 8,820 Changes in Assets and Deferred Outflows:

Prepaid Expenses 133,333 (8,000,000) Receivables 960,194 (1,112,138)

Changes in Liabilities and Deferred Inflows:Accounts Payable (65,259) 66,195 Accrued Compensated Absences - - Accrued Liabilities 121,933 (50,790) Unearned Revenue (3,035,465) - Due to Other Programs

Total Adjustments (1,876,444) (9,087,913)

Net Cash Provided (Used) by Operating Activities (300,789)$ (8,015,295)$

122-CHA

Financial Data Schedule

Combining Schedule of Programs

Expanding affordable housing options across the city is one of CHA’s primary missions and the

construction of St. Edmund’s Oasis will bring 39 affordable and 19 CHA apartments to the

Washington Park community when completed in 2017.


FINANCIAL DATA SCHEDULE (CONTINUED)

COMBINING SCHEDULE OF PROGRAMS AS OF

DECEMBER 31, 2016 AND FOR THE YEAR THEN ENDED

Total Projects IL002001000 IL002002000 IL002003000 IL002004000 IL002013000 IL002016000

ASSETS

FDS Line CURRENT ASSETS:

111 Cash-unrestricted 40,675,867$ 814,635 2,971,448 497,140 6 1,156,255 31

113 Cash-other restricted 33,238,665 12,085 934,954 33,071 13,759

114 Cash-tenant security deposits 2,215,311 32,596 262,304 8,018 128,867

100 Total Cash 76,129,843 859,316 4,168,706 538,229 6 1,298,881 31

121 Accounts receivable - PHA projects 8,130,625 285,509 15,541

125 Account receivable - miscellaneous 2,473,925 18,200 3,074

126 Accounts receivable - tenants 4,177,538 102,850 616,416 9,739 109,334

126 Allowance for doubtful accounts - tenants (2,301,959) (40,992) (401,009) (5,977) (49,209)

129 Accrued interest receivable 107,628 2,060 10,229 716 3,169

120 Total receivables, net of allowance for doubtful accounts 12,587,757 63,918 511,145 20,019 18,200 66,368

131 Investments - unrestricted 92,997,252 1,786,856 9,512,556 622,007 3,248,086

132 Investments - restricted 11,053,398

142 Prepaid expenses and other assets 3,746,110 77,288 148,846 1,915 117,545

144 Inter program - due from 431,698,485 8,966,293 31,197,765 3,919,044 1,377,569

150 Total Current Assets 628,212,845 11,753,671 45,539,018 5,101,214 1,395,775 4,730,880 31

161 Land 178,885,053 6,735,022 3,773,322 1,191,342 254,081 2,329,237 7,593,490

162 Buildings 2,343,849,978 42,895,332 380,815,956 22,653,104 216,775 169,748,581 14,078,726

164 Furniture, equipment and machinery - administration 4,670,763 52,299 207,676 637,112

165 Leasehold improvements 224,725,176

166 Accumulated depreciation (1,745,236,968) (36,086,043) (249,016,308) (19,190,269) (57,712) (118,430,045) (13,922,405)

167 Construction in progress 49,536,123 855,164 2,855,985 205,246 161,839 1,440,348 450,656

160 Total capital assets, net of accumulated depreciation 1,056,430,125 14,451,774 138,636,631 4,859,423 574,983 55,725,233 8,200,467

171 Notes, Loans, & mortgages receivable – Non-current 216,921,189

174 Other assets 10,533,375 393 2,094 137 721 85,303

180 Total Non-current Assets 1,283,884,689 14,452,167 138,638,725 4,859,560 574,983 55,725,954 8,285,770

190 Total Assets 1,912,097,534$ 26,205,838$ 184,177,743$ 9,960,774$ 1,970,758$ 60,456,834$ 8,285,801$

200 Deferred Outflow of Resources 8,287,980 160,551 852,982 55,832 289,094

LIABILITIES AND EQUITY/NET ASSETS:

CURRENT LIABILITIES

312 Accounts payable <= 90 days 19,247,804 2,599,397 3,351,581 24,937 320,746

322 Accrued compensated absences - current portion 238,881 10,697 523 982 4,601 5,367

325 Accrued interest payable 239

341 Tenant security deposits 2,317,795 31,491 273,082 8,093 129,991

342 Deferred revenue 2,592,872 5,543 32,783 100,459 159,091

343 Current portion of long-term debt - capital projects/mortgage revenue bonds 3,019,269

345 Other current liabilities 14,529,931 300,551 3,581,756 107,027 33,498 249,278

346 Accrued liabilities - other 33,646,597 662,120 3,823,189 239,780 128,978 1,697,947 1,380,893

347 Inter program - due to 304,819,671 28,517,112 1,880,908

310 Total Current Liabilities 380,413,059 3,599,102 11,073,088 480,819 163,458 31,078,766 3,267,168

351 Long-term - Capital Projects/ Mortgage Revenue 161,629,187

353 Long-term debt, net of current - operating borrowings 49,302,687 290,646 1,438,231 121,134 8,950 717,198

357 Accrued Pension Liability 1,851,264 35,897 190,729 12,486 64,644

350 Total Non-Current Liabilities 212,783,138 326,543 1,628,960 133,620 8,950 781,842 -

300 Total Liabilities 593,196,197 3,925,645 12,702,048 614,439 172,408 31,860,608 3,267,168

400 Deferred Inflows of Resources 4,198,170 81,263 431,741 28,260 146,326

508.1 Net investment in capital assets 891,781,669 14,451,774 138,636,631 4,859,423 574,983 55,725,233 8,200,467

511.1 Restricted Net Position 33,238,665 12,085 934,954 33,071 13,759

512.1 Unrestricted Net Position 397,970,813 7,895,622 32,325,351 4,481,413 1,223,367 (26,999,998) (3,181,834)

513 Total Equity/Net Position 1,322,991,147 22,359,481 171,896,936 9,373,907 1,798,350 28,738,994 5,018,633

600 Total Liabilities and Equity/Net Position 1,916,187,344$ 26,285,126$ 184,598,984$ 9,988,346$ 1,970,758$ 60,599,602$ 8,285,801$

CHA-124



COMBINING SCHEDULE OF PROGRAMS AS OFDECEMBER 31, 2016 AND FOR THE YEAR THEN ENDED

ASSETS


111 Cash-unrestricted

113 Cash-other restricted

114 Cash-tenant security deposits

100 Total Cash

121 Accounts receivable - PHA projects

125 Account receivable - miscellaneous

126 Accounts receivable - tenants

126 Allowance for doubtful accounts - tenants

129 Accrued interest receivable

120 Total receivables, net of allowance for doubtful accounts

131 Investments - unrestricted

132 Investments - restricted

142 Prepaid expenses and other assets

144 Inter program - due from

150 Total Current Assets

161 Land

162 Buildings

164 Furniture, equipment and machinery - administration

165 Leasehold improvements

166 Accumulated depreciation

167 Construction in progress

160 Total capital assets, net of accumulated depreciation

171 Notes, Loans, & mortgages receivable – Non-current

174 Other assets

180 Total Non-current Assets

190 Total Assets

200 Deferred Outflow of Resources


CURRENT LIABILITIES

312 Accounts payable <= 90 days

322 Accrued compensated absences - current portion

325 Accrued interest payable

341 Tenant security deposits

342 Deferred revenue

343 Current portion of long-term debt - capital projects/mortgage revenue bonds

345 Other current liabilities

346 Accrued liabilities - other

347 Inter program - due to

310 Total Current Liabilities

351 Long-term - Capital Projects/ Mortgage Revenue

353 Long-term debt, net of current - operating borrowings

357 Accrued Pension Liability

350 Total Non-Current Liabilities

300 Total Liabilities

400 Deferred Inflows of Resources

508.1 Net investment in capital assets

511.1 Restricted Net Position

512.1 Unrestricted Net Position

513 Total Equity/Net Position

600 Total Liabilities and Equity/Net Position

IL002017000 IL002018100 IL002019000 IL002020000 IL002021000 IL002022000 IL002024000

125 715,721 112,043 34,772 37,347 1,853,008 13

18,191 779,340 862,848 728,491 4,388

98,771 9,664

125 832,683 891,383 897,620 765,838 1,867,060 13

12,327

3,400 11,527 29,684 32,787 200

56,096 65,545 24,862 4,162 18,712

(22,459) (28,674) (13,720) (7,089)

1,611 483 150 161 4,388

3,400 46,775 37,354 40,976 37,110 28,538

1,399,067 419,018 130,039 139,672 4,455,097

1,377 32,514 956 297 318 35,792 1,893

8,287,121 13,156,489 2,510,579

8,292,023 2,311,039 1,348,711 1,068,932 942,938 19,542,976 2,512,485

12,240,392 512,961 1 524,788 699,379

1,692,768 48,705,127 16,344,661

7,350

6,604,263 3,243,036 1,701,182

(716,017) (36,945,093) (1,926,243) (1,162,088) (689,863) (10,977,447)

3,672,001 580,134 61,461

16,889,144 12,272,995 4,678,021 2,080,948 1,011,319 6,479,486 760,840

2,577,002 4,448,922

308 92 28 30 980

16,889,144 12,273,303 4,678,113 2,080,976 3,588,351 10,929,388 760,840

25,181,167$ 14,584,342$ 6,026,824$ 3,149,908$ 4,531,289$ 30,472,364$ 3,273,325$

125,496 37,645 11,685 12,549 400,314

273 57,050 284,572 2,475 2,803 170,117

1,246 4,421 1,382 1,344

98,368 10,667

24,320 11,209 5,465 299 159,652

31,680 92,309 63,188

79,073 11,812 37 40 530,102

222,762 393,322 74,384 9,429 7,732 1,170,159 53,780

67,560 3,479,805 2,044,978 25,310

254,715 813,248 3,866,203 2,063,766 100,716 2,040,697 53,780

379,547 1,105,907 3,121,787

308,353 216,813 38,823 14,795 194,642 1,380,331 19,748

28,059 8,416 2,613 2,806 89,513

687,900 1,350,779 47,239 17,408 3,319,235 1,469,844 19,748

942,615 2,164,027 3,913,442 2,081,174 3,419,951 3,510,541 73,528

63,521 19,055 5,913 6,351 202,620

16,477,917 11,074,779 4,678,021 2,080,948 (2,173,656) 6,479,486 760,840

18,191 779,340 862,848 728,491 4,388

7,760,635 1,389,320 (3,325,389) (1,869,290) 2,562,701 20,675,643 2,438,957

24,238,552 12,482,290 2,131,972 1,074,506 1,117,536 27,159,517 3,199,797

25,181,167$ 14,646,317$ 6,045,414$ 3,155,680$ 4,537,487$ 30,670,058$ 3,273,325$

CHA-125




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002025000 IL002027000 IL002028000 IL002031000 IL002031002 IL002032000 IL002033000

410,624 20,607 73,463 677,660 296,147 2,119,802 1,368,741

380 181,724 504,835 20,103 52,125

9,030 166,736 45,974

420,034 202,331 578,298 677,660 296,147 2,306,641 1,466,840

803 71

33,793 118,745

24,638 18,496 223,195 32,835

(13,982) (11,132) (111,531) (24,856)

705 89 217 2,530 1,960 4,233 2,912

11,361 33,882 126,326 3,333 2,031 115,897 10,891

611,904 77,062 187,837 3,806,780 2,580,309 2,277,473 2,570,535

566 176 428 31,169 3,639 61,991 13,545

4,246,682

1,043,865 313,451 5,139,571 4,518,942 2,882,126 4,762,002 4,061,811

81,130 12,184,929 10,280,460 9,518,031 5,406,679

27,085,538 107,958,605 62,611,696 61,366,475 73,621,790

1,418,340 37,510

8,432,612 3,025,618

(25,263,437) (2,526,074) (1,183,970) (64,161,433) (41,405,261) (41,251,476) (45,237,259)

80,994 1,966,631 518,470 441,929 604,967

3,402,565 5,906,538 1,841,648 57,948,732 32,005,365 30,112,469 34,396,177

134 17 41 776 521 576 582

3,402,699 5,906,555 1,841,689 57,949,508 32,005,886 30,113,045 34,396,759

4,446,564$ 6,220,006$ 6,981,260$ 62,468,450$ 34,888,012$ 34,875,047$ 38,458,570$

54,956 6,923 16,880 151,036 83,952 437,528 224,170

49,948 66,178 3,622 907,883 28,692 435,708 794,960

510 819 1,996 5,298 537 4,389

8,880 22 169,774 45,827

4,019 1,991 4,135 20,263 20,420

40,730

172,399 2,172 5,295 775,907 194 332,695 257,951

300,231 4,352 12,047 1,092,526 126,112 968,100 731,842

1,406,248 3,521,382 29,763,870 17,749,192 14,128,402 20,504,902

1,942,235 3,596,916 67,825 32,545,484 17,904,727 16,059,331 22,355,902

2,161,505

46,692 10,366 23,682 1,157,272 179,942 694,080 328,239

12,287 1,547 3,774 33,773 18,771 97,832 50,123

58,979 11,913 2,188,961 1,191,045 198,713 791,912 378,362

2,001,214 3,608,829 2,256,786 33,736,529 18,103,440 16,851,243 22,734,264

27,817 3,504 8,544 76,448 42,493 221,458 113,464

3,402,565 5,906,538 (360,587) 57,948,732 32,005,365 30,112,469 34,396,177

380 181,724 504,835 20,103 52,125

(930,456) (3,473,666) 4,588,562 (29,142,223) (15,179,334) (11,892,698) (18,613,290)

2,472,489 2,614,596 4,732,810 28,806,509 16,826,031 18,239,874 15,835,012

4,473,703$ 6,223,425$ 6,989,596$ 62,543,038$ 34,929,471$ 35,091,117$ 38,569,276$

CHA-126




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002034000 IL002035000 IL002037000 IL002038000 IL002039000 IL002040000 IL002041000

705,961 1,905,027 766,584 605,781 754,108 585,584

136,675 49,660 92,766 15,312 4,842

51,266 39,986 81,619 30,535 29,052 42,290

893,902 1,994,673 940,969 651,628 788,002 627,874

211,470

3,342 10,721

152,264 237,155 128,202 57,769 82,645 19,323

(93,189) (138,665) (51,684) (35,731) (48,425) (9,512)

1,268 1,709 2,582 1,400 1,905 1,566

60,343 100,199 79,100 23,438 39,467 233,568

1,050,396 902,807 2,244,022 1,213,713 1,652,229 1,358,201

3,287 16,457 3,529 125,172 3,214 75,623 19,685

4,329,727 8,353,772

2,007,928 3,014,136 3,529 7,718,990 1,891,993 2,555,321 10,593,100

6,495,428 3,074,000 1,333,719 335,960 4,378,132 863,138 804,677

33,264,688 32,806,716 1,395,629 86,758,394 52,689,621 70,618,736 29,989,905

65,550 82,065 6,071 86,478 34,541

(24,195,498) (26,367,546) (1,134,271) (74,275,398) (40,228,442) (61,484,135) (25,652,136)

617,477 635,328 11,805 435,118 3,202 718,008 290,128

16,247,645 10,230,563 1,606,882 13,260,145 16,928,991 10,750,288 5,432,574

271 229 495 267 364 299

16,247,916 10,230,792 1,606,882 13,260,640 16,929,258 10,750,652 5,432,873

18,255,844$ 13,244,928$ 1,610,411$ 20,979,630$ 18,821,251$ 13,305,973$ 16,025,973$

105,162 177,861 201,230 109,061 148,435 122,041

414,423 120,362 667 121,516 50,833 427,253 276,457

2,347 3,093 612 461

50,337 35,706 81,022 30,535 24,866 42,215

12,036 14,659 20,338 14,361 5,885 10,065

5,095 350,055 32,625

105,799 66,495 62,672 33,976 46,243 508,648

624,967 600,667 18,902 710,750 582,875 401,508 313,432

10,368,424 14,788,148 970,017 5,762,914 14,128,870

11,578,333 15,629,130 994,681 1,346,353 6,476,106 15,034,625 1,183,903

61,046 4,193,851 390,868

290,583 1,952,660 367,031 1,750,662 278,935 193,130

23,514 39,768 44,994 24,387 33,189 27,289

314,097 1,992,428 61,046 4,605,876 1,775,049 312,124 611,287

11,892,430 17,621,558 1,055,727 5,952,229 8,251,155 15,346,749 1,795,190

53,228 90,025 101,854 55,200 75,130 61,772

16,247,645 10,230,563 1,540,741 8,716,239 16,928,991 10,750,288 5,009,081

136,675 49,660 92,766 15,312 4,842

(9,968,972) (14,569,017) (986,057) 6,317,772 (6,320,346) (12,722,601) 9,281,971

6,415,348 (4,288,794) 554,684 15,126,777 10,623,957 (1,967,471) 14,291,052

18,307,778$ 13,332,764$ 1,610,411$ 21,079,006$ 18,875,112$ 13,379,278$ 16,086,242$

CHA-127




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002042000 IL002043000 IL002044000 IL002046000 IL002048000 IL002049000 IL002050000

353,196 822,128 554,381 698,425 296,355 558,673 301,503

4,866 83,786

24,874 55,181 45,713 55,705 28,176 51,251 23,759

378,070 882,175 683,880 754,130 324,531 609,924 325,262

2,399 76,326 203,306 134,641 28,409 544,705 2,399

2,629 818

5,016 7,676 10,821 18,331 4,800 18,101 19,076

(1,992) (3,513) (3,980) (4,343) (196) (6,143) (8,947)

716 2,099 1,400 2,177 817 1,493 828

6,139 82,588 214,176 150,806 33,830 558,156 14,174

621,307 1,820,569 1,213,713 1,887,998 707,997 1,295,592 717,633

23,802 53,875 39,742 34,522 34,392 20,149 37,442

5,721,909 13,931,009 17,303,832 12,925,835 3,338,203 7,094,397 2,796,111

6,751,227 16,770,216 19,455,343 15,753,291 4,438,953 9,578,218 3,890,622

304,753 729,800 1,011,450 756,787 227,065 931,111 133,567

17,374,308 53,486,163 36,309,708 55,706,344 13,885,326 23,534,830 14,071,475

80,613

(15,180,393) (36,003,918) (30,164,248) (38,547,395) (12,060,688) (20,675,611) (12,361,004)

162,583 37,223 408,039 1,260,783 565,306 591,919 16,165

2,661,251 18,329,881 7,564,949 19,176,519 2,617,009 4,382,249 1,860,203

136 401 267 416 156 285 158

2,661,387 18,330,282 7,565,216 19,176,935 2,617,165 4,382,534 1,860,361

9,412,614$ 35,100,498$ 27,020,559$ 34,930,226$ 7,056,118$ 13,960,752$ 5,750,983$

55,832 163,585 109,061 169,644 63,619 116,415 64,482

182,659 90,721 108,573 175,342 55,262 102,911

4,679 4,991 640 4,446

23,827 56,233 46,103 54,760 27,510 51,178 26,482

5,979 10,781 7,982 13,515 742 2,998 4,043

84,790 39,479

225,696 63,428 77,656 147,884 47,390 60,906 174,574

841,795 413,917 259,064 588,173 162,566 550,880 11,261

1,279,956 639,759 589,159 980,314 238,208 765,149 319,271

1,015,829 472,979

86,142 258,023 169,990 258,513 99,106 177,111 97,408

12,486 36,578 24,387 37,932 14,225 26,031 14,418

98,628 294,601 1,210,206 296,445 113,331 676,121 111,826

1,378,584 934,360 1,799,365 1,276,759 351,539 1,441,270 431,097

28,260 82,799 55,200 85,866 32,201 58,924 32,638

2,661,251 18,329,881 6,464,330 19,176,519 2,617,009 3,869,791 1,860,203

4,866 83,786

5,400,351 15,912,177 18,726,939 14,560,726 4,118,988 8,707,182 3,491,527

8,061,602 34,246,924 25,275,055 33,737,245 6,735,997 12,576,973 5,351,730

9,440,186$ 35,181,284$ 27,074,420$ 35,014,004$ 7,087,536$ 14,018,243$ 5,782,827$

CHA-128




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002052100 IL002053000 IL002055000 IL002057000 IL002059000 IL002060000 IL002061000

670,109 372,872 283,752 816,227 652,172

584,293

61,752 30,978 28,026 67,962 59,181

731,861 988,143 311,778 884,189 711,353

643,390 201,409 24,574 15,661

9,738 10,600

6,994 18,601 2,646 7,974 42,918

(2,458) (3,649) (997) (2,768) (17,975)

1,982 1,105 966 2,422 1,944

- 659,646 217,466 2,615 42,802 42,548

1,719,426 958,680 838,040 2,099,915 1,685,713

753,575 34,049 29,353 23,379 44,505 85,896

308,569 12,270,777 6,076,060 6,822,650 17,262,539 5,591,284

1,062,144 15,415,759 8,269,702 7,998,462 20,333,950 8,116,794

320,912 370,128 316,782 635,956 328,530

36,292,994 26,206,928 15,406,701 43,051,229 29,910,060

5,460

(30,607,869) (20,130,000) (13,724,869) (34,511,437) (26,460,275)

1 1,780 403,664 11,742,978 16,252 290,836 170,901

1 1,780 6,409,701 18,190,034 2,014,866 9,472,044 3,949,216

378 211 184 462 371

1 1,780 6,410,079 18,190,245 2,015,050 9,472,506 3,949,587

1,062,145$ 1,780$ 21,825,838$ 26,459,947$ 10,013,512$ 29,806,456$ 12,066,381$

154,493 86,123 75,302 188,683 151,469

607 1,187,751 50,180 390,054

582 4,589 2,154 3,011

61,298 26,730 28,232 68,607 56,121

107,378 660 753 2,530 5,934

113,421 62,507

1,025,638 418,033 932,420 135,215 446,056 256,219

445,960 1,318,490 115,667 237,642 245,019

627,271

1,025,638 627,271 1,033,858 3,470,640 332,201 1,261,321 625,800

1,358,843 748,869

389,332 144,931 269,362 290,720 229,276

34,543 19,259 16,838 42,188 33,869

- - 423,875 164,190 286,200 1,691,751 1,012,014

1,025,638 627,271 1,457,733 3,634,830 618,401 2,953,072 1,637,814

78,197 43,591 38,115 95,503 76,666

1 1,780 6,409,701 18,190,034 2,014,866 7,999,780 3,137,840

584,293

36,506 (627,271) 14,034,700 4,093,322 7,417,432 18,946,784 7,365,530

36,507 (625,491) 20,444,401 22,867,649 9,432,298 26,946,564 10,503,370

1,062,145$ 1,780$ 21,902,134$ 26,502,479$ 10,050,699$ 29,899,636$ 12,141,184$

CHA-129




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002062000 IL002063000 IL002064000 IL002065000 IL002066000 IL002067000 IL002068000

382,604 447,829 405,335 213,892 990,685 448,434

9,718

28,432 36,566 25,223 14,979 88,110 34,372

411,036 494,113 430,558 228,871 1,078,795 482,806

2,399 161,137 183,521 21,302 23,183 69,673

593 777

12,321 7,897 15,548 176 79,240 8,173

(3,557) (3,569) (9,970) (132) (40,085) (3,625)

838 1,177 939 644 2,677 1,249

12,001 167,235 190,815 21,990 65,015 75,470

727,265 1,021,062 813,959 558,694 2,321,464 1,083,670

37,288 15,826 3,751 22,277 66,876 30,600

5,939,844 10,083,456 5,355,685 3,591,412 14,812,342 5,504,447

7,127,434 11,781,692 6,794,768 4,423,244 18,344,492 7,176,993

48,964 184,562 165,597 189,173 866,693 472,369

17,153,640 19,649,634 14,418,609 16,496,410 65,087,608 24,619,722

123,769

(14,986,584) (17,079,398) (13,033,394) (9,822,744) (43,792,398) (22,704,559)

5,565 270,448 186,686 174,889 478,822 220,100

2,221,585 3,025,246 1,737,498 7,037,728 22,764,494 2,607,632

160 224 179 123 511 238

2,221,745 3,025,470 1,737,677 7,037,851 22,765,005 2,607,870

9,349,179$ 14,807,162$ 8,532,445$ -$ 11,461,095$ 41,109,497$ 9,784,863$

65,346 91,750 73,143 50,206 208,598 97,377

46,468 119,355 18,978 17,666 466,847 15,683

345 325 942 4,326

23,661 34,878 30,761 14,747 88,084 35,138

2,965 6,385 2,803 375 23,889 2,108

59,125 28,929 78,731

20,358 233,149 22,785 31,301 99,193 42,801

177,754 154,129 356,719 129,957 488,821 109,512

330,331 577,170 432,371 - 194,988 1,249,891 205,242

708,346 346,584 943,237

101,490 158,753 111,544 (1) 76,843 320,048 155,396

14,611 20,517 16,357 11,228 46,644 21,774

824,447 525,854 127,901 (1) 88,071 1,309,929 177,170

1,154,778 1,103,024 560,272 (1) 283,059 2,559,820 382,412

33,075 46,438 37,022 25,412 105,583 49,287

1,454,114 2,649,733 1,737,498 7,037,728 21,742,526 2,607,632

9,718

6,772,558 11,089,999 6,270,796 4,165,102 16,910,166 6,842,909

8,226,672 13,749,450 8,008,294 - 11,202,830 38,652,692 9,450,541

9,381,450$ 14,852,474$ 8,568,566$ (1)$ 11,485,889$ 41,212,512$ 9,832,953$

CHA-130




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002070000 IL002072000 IL002074000 IL002075000 IL002076000 IL002078000 IL002079000

181,917 594,650 817,588 425,613

19,718 56,324 68,771 40,602

201,635 650,974 886,359 466,215

2,399 100,792 154,620 66,952

8,926 10,148 20,429 19,317

(4,341) (4,321) (10,776) (9,130)

644 1,964 2,188 1,477

7,628 108,583 166,461 78,616

558,694 1,615,071 1,897,629 1,281,144

27,689 29,835 41,617 22,896

3,273,331 10,488,933 14,748,716 11,279,438

4,068,977 12,893,396 17,740,782 13,128,309

171,220 1,107,797 636,817 333,252

13,216,997 34,940,043 42,054,063 27,273,983

31,225

(10,457,312) (30,881,613) (37,786,680) (23,120,524)

110,614 315,701 415,596 683,472

3,041,519 5,481,928 5,351,021 5,170,183

123 470 418 282

3,041,642 5,482,398 5,351,439 5,170,465

7,110,619$ 18,375,794$ 23,092,221$ -$ -$ -$ 18,298,774$

50,206 137,181 170,507 115,119

107,014 430,683 14,948 480,559

21,193 56,406 67,375 42,566

20,532 10,302 6,852 35,174

68,119

312,840 89,070 80,640 252,545

199,659 212,898 244,035 265,610

661,238 799,359 413,850 - - - 1,144,573

816,098

77,221 211,668 263,199 185,707

11,228 30,672 38,125 25,743

88,449 242,340 301,324 - - - 1,027,548

749,687 1,041,699 715,174 - - - 2,172,121

25,412 69,434 86,304 58,268

3,041,519 5,481,928 5,351,021 4,285,966

3,344,207 11,919,914 17,110,229 11,897,538

6,385,726 17,401,842 22,461,250 - - - 16,183,504

7,135,413$ 18,443,541$ 23,176,424$ -$ -$ -$ 18,355,625$

CHA-131




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002080000 IL002081000 IL002082000 IL002083000 IL002084000 IL002086000 IL002088000

441,808 166,733 273,515 387,766 626,231 20,607

45,899 1,413,973 55,693

39,453 25,169 35,940 57,667 22,155

527,160 191,902 309,455 445,433 2,062,359 76,300

38,462 51,509 37,562 162,336 76,338

113 1,578 70,591

12,161 4,297 2,044 20,059 14,505 2,656

(5,831) (1,976) (903) (7,585) (9,168) (740)

1,244 695 916 1,544 1,072 89

46,149 54,525 39,619 177,932 82,747 72,596

1,078,854 602,038 794,691 1,338,937 929,550 77,062

6,090,588

19,407 19,810 15,025 34,823 20,134 176

8,266,258 3,686,731 7,732,869 8,496,478 3,098,464 332,561

9,937,828 4,555,006 8,891,659 10,493,603 12,283,842 558,695

145,092 106,287 341,610 1,188,625 425,544

18,387,347 11,604,157 16,150,617 34,735,782 26,532,922

66,955 6,387

2,857,830

(15,451,780) (9,985,671) (14,158,425) (29,052,250) (19,154,638) (1,018,102)

395,902 396,473 294,829 809,098 3,920,970

3,476,561 2,121,246 2,695,586 7,681,255 11,731,185 1,839,728

237 132 175 294 205 17

3,476,798 2,121,378 2,695,761 7,681,549 11,731,390 1,839,745

13,414,626$ 6,676,384$ 11,587,420$ 18,175,152$ -$ 24,015,232$ 2,398,440$

96,944 54,092 71,404 120,315 83,520 6,923

44,549 265,490 52,625 84,875 424,360 1,834

747 2,467 819

36,440 20,763 37,388 58,964 22,155

10,800 1,465 5,857 19,785 25,257 710

45,716 37,438 95,640 59,342 18,030

70,876 64,416 51,152 291,301 656,165 2,172

131,563 79,685 116,544 175,523 1,512,616 4,736

339,944 431,819 301,751 726,088 - 2,702,362 28,301

547,699 448,523 1,145,818 710,954 1,047,985

151,834 85,976 120,002 192,138 130,392 177,427

21,679 12,094 15,965 26,904 18,674 1,547

721,212 98,070 584,490 1,364,860 - 860,020 1,226,959

1,061,156 529,889 886,241 2,090,948 - 3,562,382 1,255,260

49,070 27,378 36,143 60,897 42,273 3,504

2,883,146 2,121,246 2,209,625 6,439,797 10,960,889 773,713

45,899 1,413,973 55,693

9,472,299 4,051,963 8,526,815 9,703,825 8,119,235 317,193

12,401,344 6,173,209 10,736,440 16,143,622 - 20,494,097 1,146,599

13,462,500$ 6,703,098$ 11,622,681$ 18,234,570$ -$ 24,056,479$ 2,401,859$

CHA-132




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002089000 IL002090000 IL002091000 IL002092000 IL002093000 IL002095000 IL002098000

172 1,028,126 1,283,696 33 888,717 307,005 23,181

13,732 8,199 4,517 75,532 48,070

8,054 13,478 19,119 7,637

172 1,049,912 1,305,373 33 912,353 390,174 71,251

985 6,388

9,851 19,511 129,020 12,254 66,060

(1,739) (9,148) (75,261) (5,344) (45,167)

525 3,243 2,661 672 99

985 8,637 13,606 62,808 7,582 20,992

370,115 2,812,965 3,025,969 584,406 86,694

846 30,026 29,038 2,162 198

947,870 398,478

1,157 2,377,380 4,161,970 33 4,030,168 984,324 577,613

4,076,645 871 3,117,234 2,005,728 8,021,531 1,441,756

1,259,525 1,242,828 44,985,090 7,992,241 49,387,378 24,596,630

109,885 41,315 53,127

10,676,688 1,939,028 1,505,718

(1,180,407) (2,083,447) (37,485,600) (7,719,441) (26,755,433) (19,301,495) (517,591)

193,595 9,404 603,722

4,349,358 9,836,940 10,726,609 2,329,247 33,249,353 6,736,891 988,127

100,548

30,784 619 627 129 19

4,380,142 9,836,940 10,727,228 2,329,247 33,350,528 6,737,020 988,146

4,381,299$ 12,214,320$ 14,889,198$ 2,329,280$ 37,380,696$ 7,721,344$ 1,565,759$

33,327 252,734 151,902 52,365 7,787

112,806 48,389 103,311 64,018 87,487

953 4,081 982 2,860 921

8,054 14,135 17,571 7,633

2,395 3,584 24,683 11,624 2,821

22,809 24,000 18,347

10,343 78,731 8,079 241,161 66,504 2,444

170,661 202,065 439,234 178,302 904,418 217,311 5,000

2,992,549 7,782,073 2,670,228 16,627,333 850,324

3,276,969 298,136 8,421,068 2,857,591 17,842,026 1,217,414 117,020

926,506 1,876,823 1,030,942

52,974 136,923 37,720 166,311 77,672 25,262

7,453 56,510 33,965 11,709 1,740

- 986,933 193,433 37,720 2,077,099 89,381 1,057,944

3,276,969 1,285,069 8,614,501 2,895,311 19,919,125 1,306,795 1,174,964

16,868 127,923 76,886 26,504 3,942

4,349,358 8,887,625 10,726,609 2,329,247 31,348,530 6,736,891 (61,162)

13,732 8,199 4,517 75,532 48,070

(3,245,028) 2,044,353 (4,335,300) (2,895,278) (13,816,460) (372,013) 407,732

1,104,330 10,945,710 6,399,508 (566,031) 17,536,587 6,440,410 394,640

4,381,299$ 12,230,779$ 15,014,009$ 2,329,280$ 37,455,712$ 7,747,205$ 1,569,604$

CHA-133




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002099000 IL002100000 IL002101000 IL002104000 IL002105000 IL002106000 IL002107000

8 56,224 84,999 77,272 13,205 18,029

81,901 60,422 264,323 2,116,274 1,738,075 231,355

76

81,909 60,422 320,547 2,201,273 1,815,347 13,281 249,384

1 84

1,655,956

3,223 6,232 35,054 624 1,102

(1,160) (18,247) (149)

89 366 333 11 78

1 3,312 1,661,394 17,140 486 1,264

77,062 317,875 288,979 9,633 67,430

176 725 659 22 154

198,661

81,909 60,423 401,097 4,181,267 2,320,786 23,422 318,232

213,468 213,468 3,469,431

80 2,607 1,242,828 220,007

3,717,740 4,970,579 2,399,772 7,827,615 10,895,091 2,483,567

(1,161,874) (1,255,607) (78,556) (1,614,537) (2,688,500) (49,960) (535,881)

2,769,414 3,931,047 2,321,216 7,455,906 8,206,591 170,047 5,417,117

8,675,847 15,061,291

17 70 64 2 15

11,445,261 18,992,338 2,321,233 7,455,976 8,206,655 170,049 5,417,132

11,527,170$ 19,052,761$ 2,722,330$ 11,637,243$ 10,527,441$ 193,471$ 5,735,364$

6,923 28,565 25,960 863 6,058

879 15,091 6,870 32,552 1,654 36,700

819 3,342 15,971 102 795

75

811 256 3,512 8,100

47,332

2,172 8,965 8,145 272 1,901

510 10,267 19,784 59,734 544 4,591

13,232,467 15,711,055 1,938,261 1,304,413 7,870 430,324

13,233,788 15,711,934 1,966,866 1,346,886 171,834 10,517 474,311

3,265,254

1,173 1,126 2,211,941 39,515 1,248 7,671

1,547 6,387 5,803 193 1,354

1,173 - 2,673 2,218,328 3,310,572 1,441 9,025

13,234,961 15,711,934 1,969,539 3,565,214 3,482,406 11,958 483,336

3,504 14,458 13,140 438 3,065

2,769,414 3,931,047 2,321,216 7,455,906 4,894,005 170,047 5,417,117

81,901 60,422 264,323 2,116,274 1,738,075 231,355

(4,559,106) (650,642) (1,829,329) (1,486,044) 425,775 11,891 (393,451)

(1,707,791) 3,340,827 756,210 8,086,136 7,057,855 181,938 5,255,021

11,527,170$ 19,052,761$ 2,725,749$ 11,651,350$ 10,540,261$ 193,896$ 5,738,357$

CHA-134




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002108000 IL002109000 IL002111111 IL002113000 IL002114000 IL002115000

18,028 51,515 22 110,531 34,772

62,365 319,627 1,209,312 118,712 419,807

80,393 371,142 22 1,319,843 118,712 454,579

74,449

130,000 400

19,446 48,980 86,865 9,019 6,965

(11,717) (33,941) (53,475) (4,184)

78 222 348 46 150

7,807 145,261 400 33,738 83,514 2,931

67,430 192,653 302,619 129,692

154 440 82,521 496 297

198,264

155,784 709,496 422 1,738,721 400,986 587,499

19,265,156

4,564,757

829,129 3,096,047 4,411,848 1,694,148 1,668,443

(200,373) (1,105,458) (2,345,075) (1,174,923) (123,033) (469,250)

2,335

628,756 1,990,589 21,484,838 3,236,925 1,573,450 1,199,193

1,371,282 640,191 6,500,000 2,978,100

15 42 2,332,199 28

2,000,053 1,990,631 22,125,029 5,569,124 8,073,450 4,177,321

2,155,837$ 2,700,127$ 22,125,451$ 7,307,845$ 8,474,436$ 4,764,820$

6,058 17,310 27,268 9,526 11,685

31,098 3,786 8,115 43,492 27,916

716 2,047 3,205 1,382

1,294 2,111 10,103 4,786

8,668 38,971 10,826 47,046 10,272 20,365

1,901 5,430 8,553 2,956 3,665

11,854 15,178 461,836 18,177 9,928 7,419

954,207 2,257,364 26,386,716 677,387 2,037,836

1,009,738 2,324,887 26,859,378 772,586 66,648 2,103,369

759,492 2,265,187 765,649 3,474,186 1,434,186 1,485,458

7,565 25,992 1,494,208 35,005 11,377 14,795

1,354 3,871 6,098 2,131 2,613

768,411 2,295,050 2,259,857 3,515,289 1,447,694 1,502,866

1,778,149 4,619,937 29,119,235 4,287,875 1,514,342 3,606,235

3,065 8,762 13,801 4,821 5,913

(139,404) (313,569) 20,708,363 (284,307) 128,992 (306,630)

62,365 319,627 1,209,312 118,712 419,807

457,720 (1,917,320) (27,702,147) 2,108,432 6,717,095 1,051,180

380,681 (1,911,262) (6,993,784) 3,033,437 6,964,799 1,164,357

2,158,830$ 2,708,675$ 22,125,451$ 7,321,312$ 8,479,141$ 4,770,592$

CHA-135




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002116000 IL002117000 IL002119000 IL002120000 IL002121000 IL002122000

160,981 206,249 114,786 43,787 48,939

1,523,892 383,788 579,811 491,933 120,179 635,448

1,684,873 590,037 694,597 491,933 163,966 684,387

1,272

98,127 16,458 66,183 28,826 3,878 135,356

(65,893) (5,890) (33,906) (19,182) (582) (93,416)

695 299 161 321 189 211

34,201 10,867 32,438 9,965 3,485 42,151

600,433 259,389 144,107 273,798 163,320 182,533

1,373 593 330 626 373 417

5,039,250 2,842,089 766,101 3,245,977 4,616,678 1,362,152

7,360,130 3,702,975 1,637,573 4,022,299 4,947,822 2,271,640

1,519,983 610,239 423,363 250,339

14,393,970 3,336,885 5,388,703 3,482,477 2,583,515 3,142,222

(3,253,025) (917,644) (1,055,051) (856,108) (630,469) (701,713)

65,981 1

12,726,909 2,419,241 4,943,891 3,049,733 2,203,385 2,440,509

132 57 36 56 36 40

12,727,041 2,419,298 4,943,927 3,049,789 2,203,421 2,440,549

20,087,171$ 6,122,273$ 6,581,500$ 7,072,088$ 7,151,243$ 4,712,189$

54,092 23,370 12,981 24,664 14,719 16,447

11,760 5,903 63,067 169,752 3,687 4,483

6,397 2,763 1,535 2,917 1,697 1,896

11,726 3,050 2,072 2,982 2,768 14,103

97,943 40,124 18,257 38,269 77,962 25,795

16,973 148,394 4,074 7,739 4,616 5,159

41,022 24,201 7,803 117,869 9,157 10,188

185,821 224,435 96,808 339,528 99,887 61,624

7,050,904 2,981,326 1,599,643 3,169,408 4,993,737 2,191,252

69,685 35,300 16,210 30,798 18,370 20,534

12,094 5,225 2,901 5,514 3,294 3,678

7,132,683 3,021,851 1,618,754 3,205,720 5,015,401 2,215,464

7,318,504 3,246,286 1,715,562 3,545,248 5,115,288 2,277,088

27,378 11,829 6,570 12,486 7,451 8,324

5,578,062 (602,209) 3,325,991 (157,944) (2,868,314) 223,462

1,523,892 383,788 579,811 491,933 120,179 635,448

5,693,427 3,105,949 966,547 3,205,029 4,791,358 1,584,314

12,795,381 2,887,528 4,872,349 3,539,018 2,043,223 2,443,224

20,113,885$ 6,133,814$ 6,587,911$ 7,084,266$ 7,158,511$ 4,720,312$

CHA-136




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002124000 IL002125000 IL002126000 IL002127000 IL002128000 IL002130000

18,028 69,535 92,719 106,887 60,095 81,133

97,557 874,924 121,057 837,055 455,892 643,104

115,585 944,459 213,776 943,942 515,987 724,237

422

58,584 25,615 105,080 47,562 13,713 64,652

(39,350) (10,702) (70,865) (14,446) (4,084) (39,149)

78 299 400 461 95 350

19,734 15,212 34,615 33,577 9,724 25,853

67,250 249,027 323,939 398,689 302,618

154 593 791 912 1,028 61,342

39,503,331 1,571,903 10,947,319

202,723 40,712,622 2,145,024 12,324,439 526,739 1,114,050

5,596,877 1,264

3,372,577

872,847 4,563,434 5,675,241 1,942,054 4,131,562 4,456,656

(190,935) (2,038,728) (988,204) (339,590) (270,704) (1,104,389)

1 3,667,577

681,913 15,161,737 4,687,037 1,603,728 3,860,858 3,352,267

2,146,966 9,173,743 7,678,170

15 62 76 88 1,728,587

2,828,894 24,335,542 4,687,113 1,603,816 11,539,028 5,080,854

3,031,617$ 65,048,164$ 6,832,137$ 13,928,255$ 12,065,767$ 6,194,904$

6,058 23,370 31,157 35,918 20,334 27,268

37,912 55,357 275,804 46,408 89,799 5,685

716 4,318 3,749 4,115 3,224

9,233 9,694 8,467 369 11,898

9,315 27,715 36,733 60,437 21,175 45,943

1,901 7,316 9,763 11,266 6,316 8,550

8,628 133,234 17,983 23,932 12,506 31,109

589,976 837,942 270,240

648,448 237,173 353,726 154,625 968,107 376,649

801,066 2,846,724 3,833,375 4,960,928 2,985,658 3,546,753

7,565 125,284 58,101 49,705 24,503 9,738

1,354 5,225 6,965 8,031 4,545 6,098

809,985 2,977,233 3,898,441 5,018,664 3,014,706 3,562,589

1,458,433 3,214,406 4,252,167 5,173,289 3,982,813 3,939,238

3,065 11,829 15,770 18,180 10,293 13,801

(128,468) 12,287,298 816,929 (3,417,637) 854,025 (240,429)

97,557 874,924 121,057 837,055 455,892 643,104

1,607,088 48,683,077 1,657,371 11,353,286 6,783,078 1,866,458

1,576,177 61,845,299 2,595,357 8,772,704 8,092,995 2,269,133

3,034,610$ 65,059,705$ 6,847,524$ 13,945,993$ 12,075,808$ 6,208,371$

CHA-137




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002131000 IL002132000 IL002133000 IL002134000 IL002135000 IL002137000

45,071 90,146 154,532 195,740 197,030 104,309

358,676 194,481 1,457,037 2,146,087 2,490,590 1,469,897

403,747 284,627 1,611,569 2,341,827 2,687,620 1,574,206

38,811 33,535 82,927 35,465 31,209 106,367

(17,450) (13,156) (61,742) (18,896) (13,021) (62,482)

194 389 666 844 849 450

21,555 20,768 21,851 17,413 19,037 44,335

155,754 336,245 572,981 696,908 714,081 366,815

385 769 1,318 1,670 1,681 78,868

600,537 4,708,484 261,679

581,441 1,242,946 6,916,203 3,319,497 3,422,419 2,064,224

7,116,062 213,468

498,127 780

2,020,296 5,450,306 10,654,572 4,970,579 5,923,180 4,735,460

(391,432) (1,274,259) (2,081,105) (1,253,000) (1,851,449) (897,764)

14,456

1,628,864 4,674,174 15,703,985 3,717,579 4,285,979 3,837,696

3,500,000 1,719,586 9,293,138 13,874,153

37 75 128 161 162 2,222,469

5,128,901 6,393,835 15,704,113 13,010,878 18,160,294 6,060,165

5,710,342$ 7,636,781$ 22,620,316$ 16,330,375$ 21,582,713$ 8,124,389$

15,152 30,291 51,933 65,778 66,209 35,054

86,398 167,086 10,751 139,301 223,734 7,257

1,747 3,471 5,112 7,586 7,636 4,042

8,880 5,833 5,857 8,382 47,284 13,361

17,805 49,884 89,550 122,247 135,941 40,346

4,758 9,496 16,306 15,953 25,489 10,997

2,421 32,704 34,189 157,844 49,117 22,099

4,362,342 9,090,457 2,665,725

4,484,351 268,474 161,765 451,313 9,579,658 2,763,827

1,898,578 4,224,912 7,508,813 8,888,498 8,303,191 4,457,889

19,333 54,950 52,673 79,930 82,451 49,390

3,390 6,773 11,612 14,707 14,804 7,838

1,921,301 4,286,635 7,573,098 8,983,135 8,400,446 4,515,117

6,405,652 4,555,109 7,734,863 9,434,448 17,980,104 7,278,944

7,670 15,333 26,287 33,295 33,512 17,742

(287,519) 399,378 8,105,622 (5,293,166) (4,153,153) (660,539)

358,676 194,481 1,457,037 2,146,087 2,490,590 1,469,897

(758,985) 2,502,771 5,348,440 10,075,489 5,297,869 53,399

(687,828) 3,096,630 14,911,099 6,928,410 3,635,306 862,757

5,717,824$ 7,651,739$ 22,645,962$ 16,362,858$ 21,615,410$ 8,141,701$

CHA-138




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002139000 IL002140000 IL002141000 IL002144000 IL002145000 IL002146000 IL002147000

66,963 371,873 59,238 1,411,349 37,346 77,269 50,224

481,620 456 179,230 707,435 234,299 582,636 482,146

4,200

548,583 376,529 238,468 2,118,784 271,645 659,905 532,370

32,836

4,269 107 42,537 6,216 56,704 32,884 90,631

(3) (20,987) (34,778) (16,898) (53,357)

192 155 255 961 161 333 217

4,461 259 21,805 40,013 22,087 16,319 37,491

237,044 142,198 218,453 769,861 139,672 288,979 187,837

571 286 505 98,618 28,236 659 428

1,417,020 260,659 4,106,493

790,659 519,272 479,231 4,444,296 722,299 965,862 4,864,619

1,176 205,612 6,148,586 3,936,263

964,800 37,275,841 2,323,069 261,516

284,789

3,407,448 3,878,898 2,741,494 3,607,301 3,296,211

(674,391) (285,420) (625,900) (11,001,310) (456,464) (904,571) (437,047)

69,802 6,842

2,733,057 680,556 3,252,998 26,834,734 8,433,616 5,032,641 7,056,943

2,319,963 7,500,000 2,118,986 1,643,220

146 30 49 1,885,176 795,698 64 41

5,053,166 680,586 10,753,047 28,719,910 11,348,300 5,032,705 8,700,204

5,843,825$ 1,199,858$ 11,232,278$ 33,164,206$ 12,070,599$ 5,998,567$ 13,564,823$

22,505 11,253 19,903 74,870 12,549 25,960 16,880

4,659 3,395 4,121 874,808 2,598 5,376 3,494

2,595 1,491 2,510 9,082 2,283 337 1,732

4,200 52,492

3,525 4,887 31,827 784,384 4,824 4,066 5,711

34,219 22,098 13,434 25,641 27,517

7,060 3,530 6,250 23,325 3,914 8,098 5,264

27,295 5,442 5,318 316,574 21,791 2,847 13,643

2,144,814 288,805 2,956,967 65,374

2,224,167 311,750 3,029,091 2,060,665 48,844 111,739 57,361

3,160,076 2,658,078 1,616,281 3,456,971 2,856,965

27,255 13,871 23,779 12,630,714 18,907 50,750 1,175,593

5,033 2,517 4,449 16,742 2,806 5,803 3,774

3,192,364 16,388 2,686,306 12,647,456 1,637,994 3,513,524 4,036,332

5,416,531 328,138 5,715,397 14,708,121 1,686,838 3,625,263 4,093,693

11,391 5,696 10,074 37,895 6,351 13,140 8,544

(461,238) 680,556 572,822 26,834,734 6,803,901 1,550,029 4,172,461

481,620 456 179,230 707,435 234,299 582,636 482,146

418,026 196,265 4,774,658 (9,049,109) 3,351,759 253,459 4,824,859

438,408 877,277 5,526,710 18,493,060 10,389,959 2,386,124 9,479,466

5,854,939$ 1,205,415$ 11,242,107$ 33,201,181$ 12,076,797$ 6,011,387$ 13,573,159$

CHA-139




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002148000 IL002149000 IL002151000 IL002152000 IL002153000 IL002156000 IL002157000

83,708 77,269 331,542 270,489 24,467 30,951

561,198 561,211 153,633

644,906 638,480 331,542 270,489 178,100 30,951

126,884 156,294

18,604 18,114 1,067 26,052

(7,931) (6,364) (14,621)

361 333 556 583 105 130

11,034 12,083 127,440 157,944 11,536 130

313,060 288,979 479,875 503,940 87,079 108,260

714 659 47,167 706,486 18,500 264

40,793 2,241,721 5,197,314 7,795,620 50,601

1,010,507 3,181,922 6,183,338 9,434,479 295,215 190,206

503,524 448,234 727,518

213,160 25,408,006 26,400,804 7,233,547

376,582 822,389

5,067,718 5,844,643 1,593,446

(654,580) (654,507) (7,105,236) (7,649,514) (132,381) (2,622,688)

16,092 780

4,413,138 5,419,388 19,183,656 20,021,913 1,461,065 5,338,377

7,337,783 29,705,758 1 1,874,984

69 64 836,015 65,538 521,319 150 22

11,750,990 35,125,210 20,019,671 20,087,452 3,857,368 150 5,338,399

12,761,497$ 38,307,132$ 26,203,009$ 29,521,931$ 4,152,583$ 150$ 5,528,605$

28,131 25,960 43,272 45,442 8,218 10,389

- -

156,411 5,376 301,337 270,606 1,702 2,608

3,241 3,106 9,594 9,032 947 1,022

24,607 29,551

1,109 521,103 783

48,552 35,463 11,381

8,834 8,154 38,072 20,059 2,583 12

22,011 12,371 78,279 47,773 1,040 1,157 54,414

597,785 45,515

240,158 585,573 451,889 377,021 616,221 46,672 58,056

4,798,543 3,949,103 1 1,326,444

33,764 31,016 3,686,922 4,777,413 9,821 15,773

6,291 5,803 9,674 10,162 1,836 2,324

4,838,598 3,985,922 3,696,596 4,787,576 1,338,101 - 18,097

5,078,756 4,571,495 4,148,485 5,164,597 1,954,322 46,672 76,153

14,239 13,140 21,903 23,001 4,160 5,257

(433,957) 1,434,822 19,183,656 20,021,912 123,240 5,338,377

561,198 561,211 153,633

7,569,392 31,752,424 2,892,238 4,357,863 1,925,446 (46,522) 119,207

7,696,633 33,748,457 22,075,894 24,379,775 2,202,319 (46,522) 5,457,584

12,775,389$ 38,319,952$ 26,224,379$ 29,544,372$ 4,156,641$ 150$ 5,533,737$

CHA-140




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002158000 IL002159000 IL002160000 IL002161000 IL002162000 IL002163000 IL002164000

34,298 59,241 47,732 35,800 15,344 38,359 46,029

339,840 194,771 238,323 57,552 68,806 69,867

34,298 399,081 242,503 274,123 72,896 107,165 115,896

105,107 629 93

7,956 2,004 9,614 14,503 12,952 639

(3,809) (886) (6,738) (6,506) (4,271) (83)

53 255 77 57

53 4,402 1,195 2,933 113,104 9,310 649

19,273 210,822 316,022 6,131 15,918

154 505 4,340 326 132 330 502

189,400 1,456,893 194,476

53,778 804,210 2,020,953 471,858 192,263 132,723 117,047

146,631

925,089 33,135

3,512,690 3,069,885 2,150,559 953,175 2,367,076 3,125,609

(507,307) (373,769) (116,551) (133,985) (49,645) (73,971) (71,629)

2,154,004 533,089 2,600

2,718,417 3,138,921 2,953,334 2,049,709 903,530 2,826,194 3,056,580

11,450,000 8,374,409 3,550,000 4,694,827 12,442,319

5 44 62 3 8 4

2,718,422 3,138,965 14,403,396 10,424,118 4,453,533 7,521,029 15,498,903

2,772,200$ 3,943,175$ 16,424,349$ 10,895,976$ 4,645,796$ 7,653,752$ 15,615,950$

6,058 12,005 16,015 12,116 5,194 12,981 4,382

-

2,653 4,287 3,315 53,753 1,075 2,688 47,381

14 2,393 2,535 26 82

26 84 92

7,553 1,800 11,424 2,215

32,223 20,721 14,270 7,966 18,957 25,619

11 6,253 5,043 3,763 1,613 4,032

1,977 3,527 3,072 2,472 161,840 119

3,292,397 951,110 160,334 1,252,451

3,297,052 56,236 33,414 86,282 966,503 348,017 1,325,662

3,286,314 2,710,799 1,918,837 928,626 2,318,195 3,077,627

7,237 23,779 19,125 14,480 6,201 15,270 16,317

1,354 (516) 3,582 2,709 1,161 2,901 1,476

8,591 3,309,577 2,733,506 1,936,026 935,988 2,336,366 3,095,420

3,305,643 3,365,813 2,766,920 2,022,308 1,902,491 2,684,383 4,421,082

3,065 9,226 8,106 6,134 2,629 6,570 1,729

2,718,417 (179,616) 221,814 116,602 (33,062) 489,042 (46,666)

339,840 194,771 238,323 57,552 68,806 69,867

(3,248,867) 419,917 13,248,753 8,524,725 2,721,380 4,417,932 11,174,320

(530,450) 580,141 13,665,338 8,879,650 2,745,870 4,975,780 11,197,521

2,775,193$ 3,945,954$ 16,432,258$ 10,901,958$ 4,648,361$ 7,660,163$ 15,618,603$

CHA-141




ASSETS





100 Total Cash












161 Land

162 Buildings







174 Other assets


190 Total Assets



CURRENT LIABILITIES






















IL002165000 IL999999999 IL002222222

19,176 14,065

28,234

47,410 14,065

4,394,715

1,042

(477)

3,623

565 3,623 4,394,715

10,407

4,962,810

1,226 134,432

9,772 17,049,769

58,973 5,125,337 21,444,484

6,149,885

2,267,724 16,301,409

33,275

1,174,153 7,230,957

(26,908) (88,182) (16,249,354)

1,241,356

1,147,245 10,651,855 6,235,215

4,450,000 29,720,000

10,150

5,597,245 40,382,005 6,235,215

5,656,218$ 45,507,342$ 27,679,699$

3,368 681

-

18,420 986

44 30

27 10

1,001

75

9,294 60,888

12,274

421,443 3,066,392

9,651,717

27,860 10,148,349 3,066,392

1,156,757 7,156,957

6,681 1,598,338 2,934,194

1,450 230

1,164,888 8,755,525 2,934,194

1,192,748 18,903,874 6,000,586

2,299 269

(18,806) 3,434,010 6,235,215

28,234

4,455,111 23,169,870 15,443,898

4,464,539 26,603,880 21,679,113

5,657,287$ 45,507,754$ 27,679,699$

CHA-142





Combined-Total Projects IL002001000

Operating Fund

Program IL002002000

Operating Fund

Program

Capital Fund

Program IL002003000

Operating Fund

Program

FDS LINE REVENUE:

70300 Net tenant rental revenue 50,362,631$ 1,045,216$ 1,045,216 3,529,964$ 3,529,964 334,743$ 334,743

70400 Tenant revenue - other 90,505 327 327 14,337 14,337 114 114

70500 Total Tenant Revenue 50,453,136 1,045,543 1,045,543 3,544,301 3,544,301 - 334,857 334,857

71100 Investment income - unrestricted 2,987,389 52,578 52,578 279,292 279,292 18,281 18,281

71500 Other revenue 9,878,458 9,623 9,623 2,210,894 2,210,894 13,790 13,790

71600 Gain or loss on sale of capital assets (13,691,834) (2,042,289) (2,042,289)

70000 Total Revenue 49,627,149 1,107,744 1,107,744 3,992,198 3,992,198 - 366,928 366,928

EXPENSES:

Administrative:

91100 Administrative salaries 13,371,520 154,564 154,564 1,302,271 1,302,271 56,270 56,270

91200 Auditing fees 467,275 7,834 7,834 41,615 41,615 2,724 2,724

91500 Employee benefit contributions - administrative 4,731,973 75,005 75,005 415,160 415,160 33,854 33,854

91600 Office Expenses 10,765,278 244,602 244,602 875,155 875,155 71,090 71,090

91700 Legal Expense 55,144 155 155 7,970 7,970 91 91

91800 Travel 65,055 (3) (3) 5,451 5,451 (1) (1)

91810 Allocated Overhead 28,838,583 514,033 514,033 2,730,888 2,730,888 178,734 178,734

91000 Total Operating-Administrative 58,294,828 996,190 996,190 5,378,510 5,378,510 - 342,762 342,762

Tenant Services

92100 Tenant services - salaries 526,377 164,360 164,360

92300 Employee benefit contributions - tenant services 108,916 47,505 47,505

92400 Tenant services - other 17,824,779 291,051 291,051 1,515,581 1,515,581 99,569 99,569

92500 Total Tenant Services 18,460,072 291,051 291,051 1,727,446 1,727,446 - 99,569 99,569

Utilities:

93100 Water 7,555,680 5,934 5,934 1,064,759 1,064,759 76,775 76,775

93200 Electricity 5,728,179 84,715 84,715 1,223,270 1,223,270 92,560 92,560

93300 Gas 6,826,039 352,666 352,666 960,377 960,377 22,218 22,218

93500 Labor 2,359,112 36,620 36,620 293,170 293,170

93700 Employee benefit contributions - utilities 733,713 9,040 9,040 85,776 85,776

93000 Total Utilities 23,202,723 488,975 488,975 3,627,352 3,627,352 - 191,553 191,553

Maintenance:

94100 Ordinary maintenance and operations - labor 13,796,225 355,442 355,442 816,091 816,091 105,285 105,285

94200 Ordinary maintenance and operations - materials and other (8,473,781) 99,265 99,265 418,029 418,029 18,079 18,079

94300 Ordinary Maintenance and Operations Contracts 38,179,335 (2,294,115) (2,294,115) 3,079,307 2,079,307 1,000,000 163,177 163,177

94500 Employee benefit contribution - ordinary maintenance 4,175,754 61,447 61,447 282,404 282,404 29,394 29,394

94000 Total Maintenance 47,677,533 (1,777,961) (1,777,961) 4,595,831 3,595,831 1,000,000 315,935 315,935

Protective Services:

95200 Protective services - other contract costs 32,460,140 1,692,299 1,692,299 5,037,141 5,037,141 404,710 404,710

95300 Protective services - other 16,076 6,960 6,960

95000 Total Protective Services 32,476,216 1,692,299 1,692,299 5,044,101 5,044,101 - 404,710 404,710

CHA-143





Combined-Total Projects IL002001000

Operating Fund

Program IL002002000

Operating Fund

Program

Capital Fund

Program IL002003000

Operating Fund

Program

Insurance: 96110 Property Insurance 789,805 14,023 14,023 74,502 74,502 4,876 4,876

96120 Liability Insurance 10,302,872 187,405 187,405 922,419 922,419 61,150 61,150

96130 Workmen's Compensation (852)

96140 All other Insurance 391,415 2,511 2,511 13,341 13,341 873 873

96100 Total Insurance Premiums 11,483,240 203,939 203,939 1,010,262 1,010,262 - 66,899 66,899

General:

96200 Other general expenses 137,969 (13) (13) (5) (5) (1) (1)

96300 Payments in Lieu of Taxes 2,841,618 50,697 50,697 268,868 268,868 17,628 17,628

96400 Bad Debt - Tenant Rents 1,127,689 23,979 23,979 165,306 165,306 5,390 5,390

96500 Bad Debt - Mortgages 997,700

96000 Total Other General Expenses 5,104,976 74,663 74,663 434,169 434,169 - 23,017 23,017

Interest and Amortization:

96710 Interest of Mortgage (or Bonds) Payable (990,698)

96720 Interest on Notes Payable (Short and Long Term) 11,986,687

96700 Total Interest Expense and Amortization Cost 10,995,989 - - - -

96900 Total Operating Expenses 207,695,577 1,969,156 1,969,156 21,817,671 20,817,671 1,000,000 1,444,445 1,444,445

97000 Excess Revenue Over Operating Expenses (158,068,428) (861,412) (861,412) (17,825,473) (16,825,473) (1,000,000) (1,077,517) (1,077,517)

NONOPERATING EXPENSES

97100 Extraordinary maintenance 4,711,124 583,737 583,737 742,798 742,798 39,029 39,029

97300 Housing assistance payments 4,203,624 9,760 9,760 67,434 67,434 11,328 11,328

97400 Depreciation expense 129,832,137 783,255 783,255 30,261,987 30,261,987 1,312,793 1,312,793

90000 Total Expenses 346,442,462 3,345,908 3,345,908 52,889,890 51,889,890 1,000,000 2,807,595 2,807,595

OTHER FINANCIAL SOURCES (USES):

10010 Operating transfer in 377,756,595 3,110,110 3,110,110 51,987,192 20,908,599 31,078,593 1,329,594 1,269,459

10020 Operating transfer out (31,470,067)

10080 Special Items (Net Gain/Loss) (176,581,661)

10100 Total other financing sources (uses) 169,704,867 3,110,110 3,110,110 51,987,192 20,908,599 31,078,593 1,329,594 1,269,459

10000 Excess (Deficiency) of Revenue Over (Under) Expenses (127,110,446)$ 871,946$ 871,946$ 3,089,500$ (26,989,093)$ 30,078,593$ (1,111,073)$ (1,171,208)$

Memo Account Information (Unaudited)

11020 Required Annual Debt Principal Payments 1,250,000$

11030 Beginning equity 1,452,067,719 21,487,535$ 168,807,436$ 10,484,980$

11040 Prior period adjustments, equity transfers, and correction (1,966,126)

11190 Unit Months Available 220,140 3,959 17,880 1,548

11210 Unit Months Leased 195,809 3,742 14,992 1,410

CHA-144





FDS LINE REVENUE:

70300 Net tenant rental revenue

70400 Tenant revenue - other

70500 Total Tenant Revenue

71100 Investment income - unrestricted

71500 Other revenue

71600 Gain or loss on sale of capital assets

70000 Total Revenue

EXPENSES:

Administrative:

91100 Administrative salaries

91200 Auditing fees

91500 Employee benefit contributions - administrative

91600 Office Expenses

91700 Legal Expense

91800 Travel

91810 Allocated Overhead

91000 Total Operating-Administrative

Tenant Services

92100 Tenant services - salaries

92300 Employee benefit contributions - tenant services

92400 Tenant services - other

92500 Total Tenant Services

Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor

93700 Employee benefit contributions - utilities

93000 Total Utilities

Maintenance:

94100 Ordinary maintenance and operations - labor

94200 Ordinary maintenance and operations - materials and other

94300 Ordinary Maintenance and Operations Contracts

94500 Employee benefit contribution - ordinary maintenance

94000 Total Maintenance


95200 Protective services - other contract costs

95300 Protective services - other

95000 Total Protective Services

Capital Fund

Program IL002004000

Operating

Fund Program

Capital Fund

Program IL002013000

Operating Fund

Program IL002016000

Operating Fund

Program

47,170$ 47,170 1,981,559$ 1,981,559 -$

589 589

- 47,170 47,170 - 1,982,148 1,982,148 -

94,660 94,660

263,375 263,375

- 47,170 47,170 - 2,340,183 2,340,183 -

321,381 321,381

14,104 14,104

157,652 157,652

526,512 526,512

(6) (6)

925,537 925,537

- - - 1,945,180 1,945,180 -

63,884 63,884

18,815 18,815

523,027 523,027

- - - 605,726 605,726 -

364,484 364,484

494,785 494,785

486,467 486,467

218,055 218,055

64,466 64,466

- - - 1,628,257 1,628,257 -

912,530 912,530

232,082 232,082

1,399,570 1,399,570 24,043 24,043

231,481 231,481

- - - 2,775,663 2,775,663 24,043 24,043

3,589,829 3,589,829

859 859

- - - 3,590,688 3,590,688 -

CHA-145





Insurance: 96110 Property Insurance

96120 Liability Insurance

96130 Workmen's Compensation

96140 All other Insurance

96100 Total Insurance Premiums

General:

96200 Other general expenses

96300 Payments in Lieu of Taxes

96400 Bad Debt - Tenant Rents

96500 Bad Debt - Mortgages

96000 Total Other General Expenses


96710 Interest of Mortgage (or Bonds) Payable

96720 Interest on Notes Payable (Short and Long Term)

96700 Total Interest Expense and Amortization Cost

96900 Total Operating Expenses

97000 Excess Revenue Over Operating Expenses


97100 Extraordinary maintenance

97300 Housing assistance payments

97400 Depreciation expense

90000 Total Expenses


10010 Operating transfer in

10020 Operating transfer out

10080 Special Items (Net Gain/Loss)

10100 Total other financing sources (uses)

10000 Excess (Deficiency) of Revenue Over (Under) Expenses


11020 Required Annual Debt Principal Payments

11030 Beginning equity

11040 Prior period adjustments, equity transfers, and correction

11190 Unit Months Available

11210 Unit Months Leased

Capital Fund

Program IL002004000

Operating

Fund Program

Capital Fund

Program IL002013000

Operating Fund

Program IL002016000

Operating Fund

Program

25,250 25,250

627,965 627,965

4,521 4,521

- - - 657,736 657,736 -

1 1 (5,002) (5,002) (1) (1)

91,283 91,283

165,388 165,388

- 1 1 - 251,669 251,669 (1) (1)

- - - - -

1 1 11,454,919 11,454,919 24,042 24,042

47,169 47,169 (9,114,736) (9,114,736) (24,042) (24,042)

153,993 153,993

7,071 7,071

20,024 20,024 14,852,089 14,852,089 9,684 9,684

- 20,025 20,025 - 26,468,072 26,468,072 33,726 33,726

60,135 5,890,771 5,890,771

(143,746) (143,746)

60,135 - - - 5,747,025 5,747,025 - -

60,135$ 27,145$ 27,145$ -$ (18,380,864)$ (18,380,864)$ (33,726)$ (33,726)$

1,771,205$ 47,119,858$ 5,052,359$

8,016

7,348

CHA-146





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002017000

Operating Fund

Program IL002018100

Operating Fund

Program IL002019000

Operating Fund

Program IL002020000

Operating Fund

Program

1,200$ 1,200 1,290,228$ 1,290,228 258,458$ 258,458 78,925$ 78,925

256 256 77 77 24 24

1,200 1,200 1,290,484 1,290,484 258,535 258,535 78,949 78,949

41,085 41,085 12,330 12,330 3,885 3,885

1,818 1,818 224,815 224,815 14,775 14,775 274 274

3,018 3,018 1,556,384 1,556,384 285,640 285,640 83,108 83,108

179,005 179,005 3,174 3,174 986 986

6,123 6,123 1,837 1,837 570 570

87,861 87,861 9,253 9,253 2,871 2,871

174,435 174,435 231 231 72 72

(3) (3) (1) (1)

401,805 401,805 120,541 120,541 37,409 37,409

- 849,226 849,226 135,035 135,035 41,908 41,908

231,481 231,481 66,744 66,744 20,713 20,713

- 231,481 231,481 66,744 66,744 20,713 20,713

685 685 172,976 172,976 16 16 5 5

29,633 29,633 75,871 75,871 (601) (601) 3,272 3,272

8,064 8,064 165,362 165,362 700 700 217 217

31,362 31,362

11,598 11,598

38,382 38,382 457,169 457,169 115 115 3,494 3,494

266,548 266,548

103,832 103,832 92 92 29 29

(71,483) (71,483) 307,651 307,651 765,344 765,344 199,966 199,966

73,831 73,831 (4,417) (4,417) (1,371) (1,371)

(71,483) (71,483) 751,862 751,862 761,019 761,019 198,624 198,624

15,173 15,173 1,254,489 1,254,489 173,756 173,756 175 175

15,173 15,173 1,254,489 1,254,489 173,756 173,756 175 175

CHA-147










General:





























IL002017000

Operating Fund

Program IL002018100

Operating Fund

Program IL002019000

Operating Fund

Program IL002020000

Operating Fund

Program

10,962 10,962 3,289 3,289 1,021 1,021

176,566 176,566 41,232 41,232 12,796 12,796

(657) (657)

1,963 1,963 589 589 183 183

(657) (657) 189,491 189,491 45,110 45,110 14,000 14,000

(2) (2) (7,346) (7,346) (2) (2) (2) (2)

39,629 39,629 11,889 11,889

1,808 1,808 26,197 26,197

1,806 1,806 58,480 58,480 11,887 11,887 (2) (2)

23,453 23,453 68,336 68,336

23,453 23,453 68,336 68,336 - -

6,674 6,674 3,860,534 3,860,534 1,193,666 1,193,666 278,912 278,912

(3,656) (3,656) (2,304,150) (2,304,150) (908,026) (908,026) (195,804) (195,804)

42,070 42,070

14,514 14,514 9,803 9,803

169,277 169,277 2,129,724 2,129,724 165,107 165,107 81,076 81,076

175,951 175,951 6,046,842 6,046,842 1,368,576 1,368,576 359,988 359,988

375,105 375,105 2,506,014 2,506,014 726,242 726,242 225,385 225,385

(21,650) (21,650)

375,105 375,105 2,484,364 2,484,364 726,242 726,242 225,385 225,385

202,172$ 202,172$ (2,006,094)$ (2,006,094)$ (356,694)$ (356,694)$ (51,495)$ (51,495)$

27,255 79,415

24,036,380$ 14,488,384$ 2,488,666$ 1,126,001$

3,480 1,048 325

3,100 1,016 309

CHA-148





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002021000

Operating Fund

Program IL002022000

Operating Fund

Program

Capital Fund

Program IL002024000

Operating Fund

Program IL002025000

59,886$ 59,886 494,017$ 494,017 -$ -$ 189,904$

26 26 815 815 112

59,912 59,912 494,832 494,832 - - 190,016

4,181 4,181 131,097 131,097 17,999

510 510 10,265 10,265 140 140 66,344

64,603 64,603 636,194 636,194 - 140 140 274,359

1,058 1,058 977,548 977,548 54,654

612 612 19,530 19,530 2,681

3,084 3,084 131,565 131,565 28,203

76 76 171,872 171,872 104,782

1,980 1,980

1,046 1,046 169

40,180 40,180 1,281,619 1,281,619 175,963

45,010 45,010 2,585,160 2,585,160 - - 366,452

40,258

11,691

22,248 22,248 735,611 735,611 98,431

22,248 22,248 735,611 735,611 - - 150,380

4,761 4,761 46,960 46,960 125,120

4 4 122,359 122,359 (72) (72) 24,857

233 233 420,419 420,419 16,880

542,562 542,562 15,558

170,055 170,055 4,691

4,998 4,998 1,302,355 1,302,355 - (72) (72) 187,106

310,692 310,692 171,863

(238,409) (238,409) 84,823 84,823 23,142

167,660 167,660 637,254 637,254 258,288

(1,472) (1,472) 288,247 288,247 43,525

(72,221) (72,221) 1,321,016 1,321,016 - - 496,818

189 189 360,443 360,443 219,405

189 189 360,443 360,443 - - 219,405

CHA-149










General:





























IL002021000

Operating Fund

Program IL002022000

Operating Fund

Program

Capital Fund

Program IL002024000

Operating Fund

Program IL002025000

1,096 1,096 34,964 34,964 4,800

13,744 13,744 509,606 509,606 75,149

196 196 6,261 6,261 860

15,036 15,036 550,831 550,831 - - 80,809

(1) (1) (6) (6) 1 1 7

126,403 126,403 17,355

2,542 2,542 14

(1) (1) 128,939 128,939 - 1 1 17,376

178,634 178,634

178,634 178,634 - - - -

193,893 193,893 6,984,355 6,984,355 (71) (71) 1,518,346

(129,290) (129,290) (6,348,161) (6,348,161) 211 211 (1,243,987)

131,045 131,045 212,353

7,274

43,342 43,342 653,209 653,209 1,846,527

237,235 237,235 7,768,609 7,768,609 - (71) (71) 3,584,500

242,080 242,080 8,054,774 7,901,709 153,065 1,221,840

242,080 242,080 8,054,774 7,901,709 153,065 - - 1,221,840

69,448$ 69,448$ 922,359$ 769,294$ 153,065$ 211$ 211$ (2,088,301)$

1,048,088$ 26,237,158$ 3,199,586$ 4,560,790$

348 7,342 1,524

332 1,634 1,477

CHA-150





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program IL002027000

Operating Fund

Program IL002028000

Operating Fund

Program IL002031000

Operating Fund

Program IL002031002

189,904 60,782$ 60,782 137,437$ 137,437 1,400,347$ 1,400,347 593$

112 14 14 34 34 3,427 3,427 171

190,016 60,796 60,796 137,471 137,471 1,403,774 1,403,774 764

17,999 2,351 2,351 5,529 5,529 49,451 49,451 27,497

66,344 167 167 396 396 105,409 105,409 1,965

274,359 63,314 63,314 143,396 143,396 1,558,634 1,558,634 30,226

54,654 584 584 1,423 1,423 321,735 321,735 7,078

2,681 338 338 823 823 7,369 7,369 4,096

28,203 1,702 1,702 4,147 4,147 84,038 84,038 20,634

104,782 42 42 105 105 361,217 361,217 513

6,491 6,491 (1,831)

169 5,707 5,707 (2)

175,963 22,169 22,169 54,036 54,036 483,552 483,552 268,794

366,452 24,835 24,835 60,534 60,534 1,270,109 1,270,109 299,282

40,258

11,691

98,431 12,274 12,274 29,921 29,921 269,038 269,038 148,831

150,380 12,274 12,274 29,921 29,921 269,038 269,038 148,831

125,120 3 3 7 7 555,664 555,664 279,644

24,857 (52) (52) (249) (249) 115,885 115,885 36,265

16,880 129 129 314 314 148,701 148,701 8,007

15,558

4,691

187,106 80 80 72 72 820,250 820,250 323,916

171,863 504,816 504,816

23,142 17 17 (171,715) (171,715) 123,672 123,672 205

258,288 159,612 159,612 99,198 99,198 457,218 457,218 (2,649)

43,525 (812) (812) (1,980) (1,980) 117,631 117,631 (9,850)

496,818 158,817 158,817 (74,497) (74,497) 1,203,337 1,203,337 (12,294)

219,405 104 104 253 253 445,637 445,637 1,259

219,405 104 104 253 253 445,637 445,637 1,259

CHA-151










General:





























Operating Fund

Program IL002027000

Operating Fund

Program IL002028000

Operating Fund

Program IL002031000

Operating Fund

Program IL002031002

4,800 605 605 1,474 1,474 13,192 13,192 7,333

75,149 7,583 7,583 18,484 18,484 229,483 229,483 91,944

860 108 108 264 264 2,362 2,362 1,313

80,809 8,296 8,296 20,222 20,222 245,037 245,037 100,590

7 (4) (4) 1 1 (2) (2) (4)

17,355 2,186 2,186 5,329 5,329 104,455 104,455 909

14 49,083 49,083 57,161

17,376 2,182 2,182 5,330 5,330 153,536 153,536 58,066

133,392 133,392

- 133,392 133,392 - -

1,518,346 206,588 206,588 175,227 175,227 4,406,944 4,406,944 919,650

(1,243,987) (143,274) (143,274) (31,831) (31,831) (2,848,310) (2,848,310) (889,424)

212,353 140,868 140,868

7,274 2,310 2,310 21,213 21,213

1,846,527 215,070 215,070 75,640 75,640 4,286,604 4,286,604 1,488,418

3,584,500 421,658 421,658 253,177 253,177 8,855,629 8,855,629 2,408,068

1,221,840 133,562 133,562 325,557 325,557 4,022,050 4,022,050 2,242,950

(156,954) (156,954)

1,221,840 133,562 133,562 325,557 325,557 3,865,096 3,865,096 2,242,950

(2,088,301)$ (224,782)$ (224,782)$ 215,776$ 215,776$ (3,431,899)$ (3,431,899)$ (134,892)$

2,839,378$ 4,517,034$ 32,238,408$ 16,960,923$

192 468 6,685

180 460 6,124

CHA-152





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program IL002032000

Operating Fund

Program

Capital Fund

Program IL002033000

Operating Fund

Program

Capital Fund

Program IL002034000

593 2,440,039$ 2,440,039 -$ 667,255$ 667,255 -$ 536,499$

171 3,935 3,935 1,986 1,986 214

764 2,443,974 2,443,974 - 669,241 669,241 - 536,713

27,497 143,275 143,275 73,411 73,411 34,437

1,965 98,503 98,503 20,801 20,801 57,116

30,226 2,685,752 2,685,752 - 763,453 763,453 - 628,266

7,078 892,251 892,251 354,423 354,423 204,418

4,096 21,346 21,346 10,937 10,937 5,131

20,634 283,721 283,721 116,908 116,908 62,340

513 703,099 703,099 267,587 267,587 201,006

(1,831) 13,057 13,057 3,742

(2) 3,740 3,740 286 286 42,858

268,794 1,400,775 1,400,775 717,707 717,707 336,685

299,282 3,317,989 3,317,989 - 1,467,848 1,467,848 - 856,180

148,831 777,062 777,062 397,391 397,391 186,421

148,831 777,062 777,062 - 397,391 397,391 186,421

279,644 552,512 552,512 525,772 525,772 224,142

36,265 139,691 139,691 50,612 50,612 18,826

8,007 272,478 272,478 73,849 73,849 43,230

94,107 94,107 31,408

27,784 27,784 8,695

323,916 1,086,572 1,086,572 - 650,233 650,233 - 326,301

1,211,831 1,211,831 423,303 423,303 448,124

205 333,955 333,955 58,108 58,108 55,059

(2,649) 1,631,560 1,631,560 705,987 705,987 627,801

(9,850) 388,216 388,216 154,582 154,582 124,476

(12,294) 3,565,562 3,565,562 - 1,341,980 1,341,980 - 1,255,460

1,259 2,302,264 2,302,264 1,128,793 1,128,793 28,497

1,000

1,259 2,302,264 2,302,264 - 1,128,793 1,128,793 - 29,497

CHA-153










General:





























Operating Fund

Program IL002032000

Operating Fund

Program

Capital Fund

Program IL002033000

Operating Fund

Program

Capital Fund

Program IL002034000

7,333 38,215 38,215 19,580 19,580 9,185

91,944 533,887 533,887 245,374 245,374 133,934

1,313 6,843 6,843 3,506 3,506 1,645

100,590 578,945 578,945 - 268,460 268,460 - 144,764

(4) 7 7 (5) (5) (4)

909 124,888 124,888 46,484 46,484 33,960

57,161 90,276 90,276 19,060 19,060 2,315

58,066 215,171 215,171 - 65,539 65,539 - 36,271

- - - - -

919,650 11,843,565 11,843,565 5,320,244 5,320,244 2,834,894

(889,424) (9,157,813) (9,157,813) (4,556,791) (4,556,791) (2,206,628)

548,018 548,018 102,912 102,912 66,631

41,279 41,279 7,482 7,482 76,584

1,488,418 1,870,981 1,870,981 3,431,881 3,431,881 1,029,284

2,408,068 14,303,843 14,303,843 - 8,862,519 8,862,519 - 4,007,393

2,242,950 8,287,158 8,287,158 4,645,808 4,645,808 2,604,469

2,242,950 8,287,158 8,287,158 - 4,645,808 4,645,808 - 2,604,469

(134,892)$ (3,330,933)$ (3,330,933)$ -$ (3,453,258)$ (3,453,258)$ -$ (774,658)$

21,570,807$ 19,288,270$ 7,190,006$

12,291 3,960 3,372

11,247 3,635 2,907

CHA-154





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program IL002035000

Operating Fund

Program IL002037000

Operating

Fund Program IL002038000

Operating Fund

Program IL002039000

536,499 987,937$ 987,937 -$ 1,146,699$ 1,146,699 418,419$

214 452 452 5,839 5,839 222

536,713 988,389 988,389 - 1,152,538 1,152,538 418,641

34,437 58,243 58,243 65,857 65,857 35,711

57,116 210,954 210,954 156,554 156,554 39,097

(1,663,462) (1,663,462)

628,266 (405,876) (405,876) - 1,374,949 1,374,949 493,449

204,418 347,689 347,689 192,469 192,469 410,752

5,131 8,678 8,678 9,818 9,818 5,321

62,340 93,377 93,377 106,597 106,597 81,415

201,006 245,078 245,078 305,787 305,787 159,687

3,742 4,513 4,513

42,858 227 227 29 29 285

336,685 569,455 569,455 644,274 644,274 349,155

856,180 1,269,017 1,269,017 - 1,258,974 1,258,974 1,006,615

14,573 14,573 32,228 32,228

3,608 3,608 10,564 10,564

186,421 315,304 315,304 357,946 357,946 198,707

186,421 333,485 333,485 - 400,738 400,738 198,707

224,142 218,731 218,731 396,411 396,411 247,055

18,826 36,109 36,109 23,728 23,728 276,468 276,468 114,603

43,230 48,726 48,726 18,983 18,983 330,712 330,712 33,599

31,408 102,361 102,361 192,603 192,603

8,695 21,736 21,736 62,965 62,965

326,301 427,663 427,663 42,711 42,711 1,259,159 1,259,159 395,257

448,124 331,611 331,611 419,195 419,195 364,887

55,059 46,160 46,160 113,877 113,877 44,689

627,801 630,399 630,399 503,405 503,405 478,396

124,476 80,126 80,126 112,821 112,821 168,247

1,255,460 1,088,296 1,088,296 - 1,149,298 1,149,298 1,056,219

28,497 688,591 688,591 652,962 652,962 1,294,350

1,000

29,497 688,591 688,591 - 652,962 652,962 1,294,350

CHA-155










General:





























Operating Fund

Program IL002035000

Operating Fund

Program IL002037000

Operating

Fund Program IL002038000

Operating Fund

Program IL002039000

9,185 15,535 15,535 17,577 17,577 9,525

133,934 245,570 245,570 257,192 257,192 72,383

1,645 2,782 2,782 3,147 3,147 1,706

144,764 263,887 263,887 - 277,916 277,916 83,614

(4) 2 2 1 1 (6)

33,960 66,950 66,950 63,542 63,542 34,436

2,315 33,547 33,547 50,389 50,389 14,967

36,271 100,497 100,497 2 2 113,932 113,932 49,397

3,772 3,772 259,147 259,147

- 3,772 3,772 259,147 259,147 -

2,834,894 4,171,436 4,171,436 46,485 46,485 5,372,126 5,372,126 4,084,159

(2,206,628) (4,577,312) (4,577,312) (46,485) (46,485) (3,997,177) (3,997,177) (3,590,710)

66,631 505,956 505,956 111,763 111,763 315,184

76,584 22,847 22,847 42,310 42,310 10,767

1,029,284 1,494,881 1,494,881 63,903 63,903 5,920,431 5,920,431 4,124,206

4,007,393 6,195,120 6,195,120 110,388 110,388 11,446,630 11,446,630 8,534,316

2,604,469 3,287,385 3,287,385 25,090 25,090 4,340,263 4,340,263 2,205,519

(39,431)

2,604,469 3,287,385 3,287,385 25,090 25,090 4,340,263 4,340,263 2,166,088

(774,658)$ (3,313,611)$ (3,313,611)$ (85,298)$ (85,298)$ (5,731,418)$ (5,731,418)$ (5,874,779)$

4,384 301,160

(911,902)$ 639,982$ 20,858,195$ 16,498,736$

(63,281)

5,962 5,566 3,024

5,235 5,058 2,728

CHA-156





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program IL002040000

Operating Fund

Program IL002041000

Operating Fund

Program

Capital Fund

Program IL002042000

Operating Fund

Program

418,419 849,367$ 849,367 767,800$ 767,800 401,591$ 401,591

222 302 302 1,958 1,958 114 114

418,641 849,669 849,669 769,758 769,758 - 401,705 401,705

35,711 48,610 48,610 39,962 39,962 18,279 18,279

39,097 152,227 152,227 107,900 107,900 44,804 44,804

493,449 1,050,506 1,050,506 917,620 917,620 - 464,788 464,788

410,752 167,879 167,879 202,445 202,445 78,763 78,763

5,321 7,242 7,242 5,954 5,954 2,724 2,724

81,415 88,778 88,778 77,860 77,860 39,912 39,912

159,687 227,993 227,993 166,835 166,835 107,150 107,150

200 200 350 350

285 (3) (3) 193 193 113 113

349,155 475,238 475,238 390,721 390,721 178,734 178,734

1,006,615 967,127 967,127 844,208 844,208 - 407,746 407,746

11,945 11,945

(1,977) (1,977)

198,707 270,890 270,890 292,299 292,299 143,015 143,015

198,707 270,890 270,890 292,299 292,299 - 152,983 152,983

247,055 213,080 213,080 152,947 152,947 22,504 22,504

114,603 316,877 316,877 69,865 69,865 30,747 30,747

33,599 257,618 257,618 105,483 105,483 45,777 45,777

133,116 133,116 52,864 52,864 1,225 1,225

44,896 44,896 21,205 21,205 146 146

395,257 965,587 965,587 402,364 402,364 - 100,399 100,399

364,887 322,622 322,622 211,227 211,227 104,708 104,708

44,689 97,477 97,477 28,750 28,750 33,487 33,487

478,396 478,001 478,001 185,492 185,492 132,168 132,168

168,247 89,964 89,964 91,196 91,196 35,472 35,472

1,056,219 988,064 988,064 516,665 516,665 - 305,835 305,835

1,294,350 979,701 979,701 181,570 181,570 191,665 191,665

2,264 2,264

1,294,350 981,965 981,965 181,570 181,570 - 191,665 191,665

CHA-157










General:





























Operating Fund

Program IL002040000

Operating Fund

Program IL002041000

Operating Fund

Program

Capital Fund

Program IL002042000

Operating Fund

Program

9,525 12,965 12,965 10,659 10,659 4,876 4,876

72,383 223,752 223,752 133,749 133,749 35,423 35,423

1,706 2,322 2,322 1,909 1,909 873 873

83,614 239,039 239,039 146,317 146,317 - 41,172 41,172

(6) (13) (13) 1 1 1 1

34,436 46,871 46,871 38,536 38,536 17,628 17,628

14,967 24,259 24,259 13,606 13,606 6,462 6,462

49,397 71,117 71,117 52,143 52,143 - 24,091 24,091

24,153 24,153

- 24,153 24,153 - -

4,084,159 4,483,789 4,483,789 2,459,719 2,459,719 1,223,891 1,223,891

(3,590,710) (3,433,283) (3,433,283) (1,542,099) (1,542,099) (759,103) (759,103)

315,184 44,794 44,794 102,030 102,030 17,815 17,815

10,767 3,242 3,242

4,124,206 5,652,432 5,652,432 694,528 694,528 371,273 371,273

8,534,316 10,184,257 10,184,257 3,256,277 3,256,277 - 1,612,979 1,612,979

2,205,519 2,863,532 2,863,532 3,854,993 3,226,388 628,605 1,933,593 1,928,029

(39,431)

2,166,088 2,863,532 2,863,532 3,854,993 3,226,388 628,605 1,933,593 1,928,029

(5,874,779)$ (6,270,219)$ (6,270,219)$ 1,516,336$ 887,731$ 628,605$ 785,402$ 779,838$

28,068

4,302,748$ 12,774,716$ 7,276,200$

4,112 3,384 1,548

3,779 3,119 1,450

CHA-158





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Capital Fund

Program IL002043000

Operating Fund

Program

Capital Fund

Program IL002044000

Operating Fund

Program

Capital Fund

Program IL002046000

-$ 1,010,911$ 1,010,911 749,160$ 749,160 -$ 899,433$

801 801 538 538 702

- 1,011,712 1,011,712 - 749,698 749,698 - 900,135

53,567 53,567 35,709 35,709 55,550

97,112 97,112 119,732 119,732 93,393

- 1,162,391 1,162,391 - 905,139 905,139 - 1,049,078

242,412 242,412 506,337 506,337 283,667

7,981 7,981 5,321 5,321 8,277

86,489 86,489 171,952 171,952 83,037

265,668 265,668 180,229 180,229 222,014

166

618 618 164 164 217

523,732 523,732 349,155 349,155 543,129

- 1,126,900 1,126,900 - 1,213,158 1,213,158 - 1,140,507

41,865

(1,512) (1,512) 10,206

360,913 360,913 242,580 242,580 300,756

- 360,913 360,913 - 241,068 241,068 - 352,827

96,203 96,203 35,402 35,402 156,757

55,849 55,849 28,916 28,916 64,025

122,761 122,761 94,963 94,963 183,116

48,390 48,390 58,959

16,902 16,902 14,612

- 340,105 340,105 - 159,281 159,281 - 477,469

214,375 214,375 211,384 211,384 289,890

41,976 41,976 36,518 36,518 50,295

229,557 229,557 374,592 374,592 324,487

85,875 85,875 48,384 48,384 76,031

- 571,783 571,783 - 670,878 670,878 - 740,703

423,763 423,763 (3,722) (3,722) 711,536

- 423,763 423,763 - (3,722) (3,722) - 711,536

CHA-159










General:





























Capital Fund

Program IL002043000

Operating Fund

Program

Capital Fund

Program IL002044000

Operating Fund

Program

Capital Fund

Program IL002046000

14,288 14,288 9,525 9,525 14,817

179,148 179,148 120,936 120,936 187,513

2,559 2,559 1,706 1,706 2,653

- 195,995 195,995 - 132,167 132,167 - 204,983

(11) (11) 9,132 9,132 (4)

51,654 51,654 34,436 34,436 53,567

2,367 2,367 5,290 5,290 3,170

- 54,010 54,010 - 48,858 48,858 - 56,733

62,770 62,770

- - - 62,770 62,770 - -

3,073,469 3,073,469 2,524,458 2,524,458 3,684,758

(1,911,078) (1,911,078) (1,619,319) (1,619,319) (2,635,680)

173,930

1,936,942 1,936,942 2,282,068 2,282,068 2,454,255

- 5,010,411 5,010,411 - 4,806,526 4,806,526 - 6,312,943

5,564 4,450,107 4,349,291 100,816 3,078,156 2,621,179 456,977 6,200,840

5,564 4,450,107 4,349,291 100,816 3,078,156 2,621,179 456,977 6,200,840

5,564$ 602,087$ 501,271$ 100,816$ (823,231)$ (1,280,208)$ 456,977$ 936,975$

72,947

33,644,837$ 26,098,286$ 32,800,270$

4,524 3,012 4,692

4,425 2,874 4,434

CHA-160





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program

Capital Fund

Program IL002048000

Operating Fund

Program

Capital Fund

Program IL002049000

Operating Fund

Program

Capital Fund

Program

899,433 438,031$ 438,031 -$ 812,559$ 812,559 -$

702 341 341 222 222

900,135 - 438,372 438,372 - 812,781 812,781 -

55,550 20,830 20,830 38,119 38,119

93,393 49,247 49,247 123,543 123,543

1,049,078 - 508,449 508,449 - 974,443 974,443 -

283,667 75,887 75,887 313,357 313,357

8,277 3,104 3,104 5,680 5,680

83,037 44,287 44,287 96,712 96,712

222,014 102,651 102,651 164,440 164,440

166 3,370 3,370

217 62 62 305 305

543,129 203,674 203,674 372,709 372,709

1,140,507 - 429,665 429,665 - 956,573 956,573 -

41,865 (404) (404)

10,206 (2,037) (2,037)

300,756 166,808 166,808 255,038 255,038

352,827 - 166,808 166,808 - 252,597 252,597 -

156,757 14,699 14,699 85,224 85,224

64,025 22,372 22,372 45,195 45,195

183,116 47,516 47,516 69,420 69,420

58,959 408 408

14,612 61 61 119 119

477,469 - 84,648 84,648 - 200,366 200,366 -

289,890 108,298 108,298 198,317 198,317

50,295 21,557 21,557 50,677 50,677

324,487 85,738 85,738 221,585 221,585

76,031 36,088 36,088 62,436 62,436

740,703 - 251,681 251,681 - 533,015 533,015 -

711,536 212,377 212,377 264,956 264,956

711,536 - 212,377 212,377 - 264,956 264,956 -

CHA-161










General:





























Operating Fund

Program

Capital Fund

Program IL002048000

Operating Fund

Program

Capital Fund

Program IL002049000

Operating Fund

Program

Capital Fund

Program

14,817 5,556 5,556 10,168 10,168

187,513 69,693 69,693 127,489 127,489

2,653 995 995 1,821 1,821

204,983 - 76,244 76,244 - 139,478 139,478 -

(4) (2) (2) 7,649 7,649

53,567 20,088 20,088 36,759 36,759

3,170 1,228 1,228 6,035 6,035

56,733 - 21,314 21,314 - 50,443 50,443 -

29,226 29,226

- - - 29,226 29,226 -

3,684,758 1,242,737 1,242,737 2,426,654 2,426,654

(2,635,680) (734,288) (734,288) (1,452,211) (1,452,211)

173,930

2,454,255 320,890 320,890 508,106 508,106

6,312,943 - 1,563,627 1,563,627 - 2,934,760 2,934,760 -

5,130,458 1,070,382 2,133,011 1,844,847 288,164 3,077,168 2,529,298 547,870

5,130,458 1,070,382 2,133,011 1,844,847 288,164 3,077,168 2,529,298 547,870

(133,407)$ 1,070,382$ 1,077,833$ 789,669$ 288,164$ 1,116,851$ 568,981$ 547,870$

33,965

5,658,164$ 11,460,122$

1,743 3,221

1,670 2,994

CHA-162





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002050000

Operating Fund

Program

Capital Fund

Program IL002052100

Operating Fund

Program

Capital Fund

Program IL002053000

Operating Fund

Program

377,197$ 377,197 -$ 1,175,605$ 1,175,605 -$ -$

131 131 2,624 2,624

377,328 377,328 - 1,178,229 1,178,229 - -

21,114 21,114 69,268 69,268

78,748 78,748 181,612 181,612

477,190 477,190 - 1,429,109 1,429,109 - -

80,166 80,166 158,093 158,093

3,146 3,146 9,412 9,412

40,573 40,573 81,771 81,771

104,711 104,711 281,595 281,595

92 92 (4) (4)

206,445 206,445 533,372 533,372

435,133 435,133 - 1,064,239 1,064,239 - -

2,098 2,098

(3,650) (3,650)

137,897 137,897 359,817 359,817

136,345 136,345 - 359,817 359,817 - -

42,568 42,568 (9,208) (9,208)

36,706 36,706 128,966 128,966

66,665 66,665 112,332 112,332

1,188 1,188 41,148 41,148

136 136 14,915 14,915

147,263 147,263 - 288,153 288,153 - -

126,138 126,138 250,249 250,249

26,898 26,898 26,326 26,326

123,217 123,217 281,040 280,881 159

34,690 34,690 75,446 75,446

310,943 310,943 - 633,061 632,902 159 -

144,749 144,749 393,511 393,511

144,749 144,749 - 393,511 393,511 - -

CHA-163










General:





























IL002050000

Operating Fund

Program

Capital Fund

Program IL002052100

Operating Fund

Program

Capital Fund

Program IL002053000

Operating Fund

Program

5,632 5,632 15,262 15,262

70,616 70,616 (101,219) (101,219)

1,009 1,009 935 935

77,257 77,257 - (85,022) (85,022) - -

(7) (7)

20,361 20,361 56,305 56,305

13,991 13,991 21,334 21,334

34,352 34,352 - 77,632 77,632 - -

- - - - -

1,286,042 1,286,042 2,731,391 2,731,232 159

(808,852) (808,852) (1,302,282) (1,302,123) (159)

98,652 98,652 24,500 24,500

283,792 283,792

277,083 277,083 1,316,016 1,316,016

1,661,777 1,661,777 - 4,355,699 4,355,540 159 - -

1,658,814 1,653,250 5,564 14,475,050 9,277,866 5,197,184

(40,025,749) (40,025,749)

1,658,814 1,653,250 5,564 (25,550,699) (30,747,883) 5,197,184 - -

474,227$ 468,663$ 5,564$ (28,477,289)$ (33,674,314)$ 5,197,025$ -$ -$

4,877,503$ 28,485,537$ (625,491)$

28,259

1,788 450

1,708 348

CHA-164





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002055000

Operating Fund

Program

Capital Fund

Program IL002057000

Operating Fund

Program

Capital Fund

Program IL002059000

Operating Fund

Program

Capital Fund

Program

1,022,217$ 1,022,217 362,594$ 362,594 -$ 466,472$ 466,472

6,096 6,096 1,548 1,548 865 865

1,028,313 1,028,313 - 364,142 364,142 - 467,337 467,337 -

50,590 50,590 28,203 28,203 24,657 24,657

236,179 236,179 53,735 53,735 213,220 213,220

1,315,082 1,315,082 - 446,080 446,080 - 705,214 705,214 -

270,936 270,936 258,248 258,248 140,682 140,682

7,538 7,538 4,202 4,202 3,674 3,674

100,694 100,694 96,177 96,177 50,549 50,549

243,444 243,444 103,941 103,941 120,483 120,483

197 197 281 281 220 220

494,636 494,636 275,721 275,721 241,083 241,083

1,117,445 1,117,445 - 738,570 738,570 - 556,691 556,691 -

334,048 334,048 212,668 212,668 186,980 186,980

334,048 334,048 - 212,668 212,668 - 186,980 186,980 -

130,635 130,635 7,691 7,691 44,894 44,894

88,438 88,438 61,031 61,031 36,646 36,646

133,749 133,749 51,817 51,817 53,655 53,655

21,554 21,554 15,289 15,289 14,932 14,932

8,287 8,287 5,684 5,684 5,351 5,351

382,663 382,663 - 141,512 141,512 - 155,478 155,478 -

215,691 215,691 122,750 122,750 114,071 114,071

40,216 40,216 18,043 18,043 36,466 36,466

247,501 247,501 217,854 217,854 144,352 144,352

89,968 89,968 50,200 50,200 45,027 45,027

593,376 593,376 - 408,847 408,847 - 339,916 339,916 -

555,063 555,063 (23,461) (23,461) 190,873 190,873

840 840

555,903 555,903 - (23,461) (23,461) - 190,873 190,873 -

CHA-165










General:





























IL002055000

Operating Fund

Program

Capital Fund

Program IL002057000

Operating Fund

Program

Capital Fund

Program IL002059000

Operating Fund

Program

Capital Fund

Program

13,494 13,494 7,522 7,522 6,577 6,577

309,423 309,423 117,668 117,668 232,465 232,465

2,416 2,416 1,347 1,347 1,178 1,178

325,333 325,333 - 126,537 126,537 - 240,220 240,220 -

3 3 (3) (3) (5) (5)

48,784 48,784 27,193 27,193 23,777 23,777

8,357 8,357 226 226 2,404 2,404

57,144 57,144 - 27,416 27,416 - 26,176 26,176 -

- - - - - -

3,365,912 3,365,912 1,632,089 1,632,089 1,696,334 1,696,334

(2,050,830) (2,050,830) (1,186,009) (1,186,009) (991,120) (991,120)

(5,212) (5,212) 3,850 3,850 113,113 113,113

932,935 932,935 825,253 825,253 392,359 392,359

4,293,635 4,293,635 - 2,461,192 2,461,192 - 2,201,806 2,201,806 -

3,890,894 3,157,882 733,012 3,848,895 3,187,579 661,316 3,005,618 2,993,160 12,458

3,890,894 3,157,882 733,012 3,848,895 3,187,579 661,316 3,005,618 2,993,160 12,458

912,341$ 179,329$ 733,012$ 1,833,783$ 1,172,467$ 661,316$ 1,509,026$ 1,496,568$ 12,458$

19,532,060$ 21,033,866$ 7,923,272$

4,269 1,576 2,088

4,141 1,540 2,000

CHA-166





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002060000

Operating Fund

Program IL002061000

Operating Fund

Program

Capital Fund

Program IL002062000

Operating Fund

Program

Capital Fund

Program

1,242,795$ 1,242,795 864,420$ 864,420 -$ 414,705$ 414,705

969 969 504 504 183 183

1,243,764 1,243,764 864,924 864,924 - 414,888 414,888 -

61,785 61,785 49,597 49,597 21,399 21,399

99,607 99,607 84,820 84,820 41,306 41,306

1,405,156 1,405,156 999,341 999,341 - 477,593 477,593 -

454,338 454,338 204,359 204,359 95,510 95,510

9,205 9,205 7,390 7,390 3,188 3,188

179,630 179,630 80,513 80,513 41,725 41,725

287,320 287,320 178,817 178,817 101,380 101,380

91 91

(4) (4) (3) (3) 92 92

604,093 604,093 484,937 484,937 209,216 209,216

1,534,582 1,534,582 956,104 956,104 - 451,111 451,111 -

2,129 2,129

(4,843) (4,843)

401,373 401,373 272,492 272,492 148,010 148,010

401,373 401,373 272,492 272,492 - 145,296 145,296 -

112,918 112,918 141,822 141,822 32,216 32,216

84,922 84,922 71,285 71,285 34,442 34,442

143,259 143,259 87,576 87,576 50,940 50,940

43,081 43,081 15,540 15,540 9,068 9,068

13,087 13,087 3,198 3,198 2,046 2,046

397,267 397,267 319,421 319,421 - 128,712 128,712 -

254,847 254,847 236,566 236,566 136,149 136,149

50,745 50,745 27,553 27,553 26,845 26,845

311,035 311,035 302,609 302,609 94,521 94,521

54,808 54,808 30,911 30,911 36,755 36,755

671,435 671,435 597,639 597,639 - 294,270 294,270 -

(7,954) (7,954) 190,087 190,087 150,481 150,481

901 901

(7,053) (7,053) 190,087 190,087 - 150,481 150,481 -

CHA-167










General:





























IL002060000

Operating Fund

Program IL002061000

Operating Fund

Program

Capital Fund

Program IL002062000

Operating Fund

Program

Capital Fund

Program

16,480 16,480 13,230 13,230 5,708 5,708

201,624 201,624 165,370 165,370 71,565 71,565

2,951 2,951 2,369 2,369 1,022 1,022

221,055 221,055 180,969 180,969 - 78,295 78,295 -

2 2 (1) (1) (2) (2)

59,580 59,580 47,827 47,827 20,634 20,634

4,311 4,311 30,731 30,731 22,382 22,382

63,893 63,893 78,557 78,557 - 43,014 43,014 -

83,966 83,966 46,274 46,274 43,770 43,770

83,966 83,966 46,274 46,274 - 43,770 43,770 -

3,366,518 3,366,518 2,641,543 2,641,543 1,334,949 1,334,949

(1,961,362) (1,961,362) (1,642,202) (1,642,202) (857,356) (857,356)

55,082 55,082 18,441 18,441

1,407,142 1,407,142 536,659 536,659 467,447 467,447

4,828,742 4,828,742 3,178,202 3,178,202 - 1,820,837 1,820,837 -

5,628,523 5,628,523 3,294,043 3,123,144 170,899 1,929,990 1,924,426 5,564

(43,286) (43,286)

5,585,237 5,585,237 3,294,043 3,123,144 170,899 1,929,990 1,924,426 5,564

2,161,651$ 2,161,651$ 1,115,182$ 944,283$ 170,899$ 586,746$ 581,182$ 5,564$

97,579 53,776 50,866

24,784,913$ 9,388,188$ 7,639,926$

5,196 4,176 1,812

5,021 3,742 1,713

CHA-168





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002063000

Operating Fund

Program

Capital Fund

Program IL002064000

Operating Fund

Program

Capital Fund

Program IL002065000

Operating Fund

Program

Capital Fund

Program

575,241$ 575,241 -$ 534,524$ 534,524 -$ (14,854)$ (14,854) -$

760 760 743 743

576,001 576,001 - 535,267 535,267 - (14,854) (14,854) -

30,041 30,041 23,949 23,949

98,078 98,078 85,792 85,792 76,394 76,394

704,120 704,120 - 645,008 645,008 - 61,540 61,540 -

115,954 115,954 121,569 121,569

4,476 4,476 3,568 3,568

36,389 36,389 40,345 40,345

122,313 122,313 106,528 106,528

491 491

117 117 186 186

293,733 293,733 234,155 234,155

573,473 573,473 - 506,351 506,351 - - -

32,292 32,292 12,184 12,184

8,811 8,811 (4,434) (4,434)

164,629 164,629 158,420 158,420

205,732 205,732 - 166,170 166,170 - - -

53,272 53,272 57,056 57,056 (45,973) (45,973)

44,090 44,090 43,106 43,106 7,214 7,214

61,591 61,591 47,082 47,082

7,003 7,003 1,188 1,188

1,766 1,766 138 138

167,722 167,722 - 148,570 148,570 - (38,759) (38,759) -

144,470 144,470 128,199 128,199

37,278 37,278 7,880 7,880

167,123 167,123 64,216 64,216 (205,938) (210,810) 4,872

41,447 41,447 45,565 45,565

390,318 390,318 - 245,860 245,860 - (205,938) (210,810) 4,872

156,976 156,976 208,026 208,026 40,681 40,681

156,976 156,976 - 208,026 208,026 - 40,681 40,681 -

CHA-169










General:





























IL002063000

Operating Fund

Program

Capital Fund

Program IL002064000

Operating Fund

Program

Capital Fund

Program IL002065000

Operating Fund

Program

Capital Fund

Program

8,013 8,013 6,388 6,388

100,486 100,486 80,096 80,096 248,500 248,500

1,435 1,435 1,144 1,144

109,934 109,934 - 87,628 87,628 - 248,500 248,500 -

(363) (363) 4,841 4,841 (3) (3)

28,970 28,970 23,094 23,094 410 410

1,421 1,421 4,254 4,254

30,028 30,028 - 32,189 32,189 - 407 407 -

21,416 21,416

21,416 21,416 - - - - -

1,655,599 1,655,599 1,394,794 1,394,794 44,891 40,019 4,872

(951,479) (951,479) (749,786) (749,786) 16,649 21,521 (4,872)

2,655 2,655

7,978 7,978 1,811,448 1,811,448

657,326 657,326 316,485 316,485

2,323,558 2,323,558 - 1,711,279 1,711,279 - 1,856,339 1,851,467 4,872

2,535,903 2,321,264 214,639 1,793,565 1,606,879 186,686 20,777,888 20,777,888

(5,521,190) (5,521,190)

(15,695,926) (15,695,926)

2,535,903 2,321,264 214,639 1,793,565 1,606,879 186,686 (439,228) (21,217,116) 20,777,888

916,465$ 701,826$ 214,639$ 727,294$ 540,608$ 186,686$ (2,234,027)$ (23,007,043)$ 20,773,016$

24,888 41,706

12,832,985$ 7,281,000$ 11,453,803$

(9,219,776)

2,544 2,026

2,390 1,936

CHA-170





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002066000

Operating Fund

Program

Capital Fund

Program IL002067000

Operating Fund

Program

Capital Fund

Program IL002068000

Operating Fund

Program

Capital Fund

Program

271,621$ 271,621 -$ 1,245,963$ 1,245,963 -$ 608,316$ 608,316 -$

592 592 750 750 1,777 1,777

272,213 272,213 1,246,713 1,246,713 - 610,093 610,093 -

16,439 16,439 68,303 68,303 31,884 31,884

18,731 18,731 110,586 110,586 64,172 64,172

307,383 307,383 - 1,425,602 1,425,602 - 706,149 706,149 -

93,109 93,109 158,987 158,987 86,329 86,329

2,449 2,449 10,177 10,177 4,751 4,751

39,223 39,223 94,738 94,738 49,697 49,697

84,999 84,999 283,089 283,089 155,949 155,949

91 91 700 700

(1) (1) 89 89 73 73

160,722 160,722 667,828 667,828 311,745 311,745

380,592 380,592 - 1,215,608 1,215,608 - 608,544 608,544 -

18,758 18,758 12,084 12,084

5,759 5,759 (6,883) (6,883)

91,916 91,916 421,010 421,010 225,343 225,343

116,433 116,433 - 426,211 426,211 - 225,343 225,343 -

18,019 18,019 103,632 103,632 41,945 41,945

25,550 25,550 84,342 84,342 55,384 55,384

45,802 45,802 127,877 127,877 97,885 97,885

7,290 7,290 21,909 21,909

1,376 1,376 7,382 7,382

89,371 89,371 - 324,517 324,517 - 224,505 224,505 -

81,737 81,737 371,106 371,106 200,077 200,077

16,205 16,205 41,949 41,949 69,588 69,588

95,546 95,546 289,467 289,467 (101,724) (101,724)

17,130 17,130 104,102 104,102 53,727 53,727

210,618 210,618 - 806,624 806,624 - 221,668 221,668 -

180,730 180,730 314,149 314,149 290,078 290,078

180,730 180,730 - 314,149 314,149 - 290,078 290,078 -

CHA-171










General:





























IL002066000

Operating Fund

Program

Capital Fund

Program IL002067000

Operating Fund

Program

Capital Fund

Program IL002068000

Operating Fund

Program

Capital Fund

Program

4,385 4,385 18,219 18,219 8,505 8,505

54,977 54,977 228,939 228,939 106,636 106,636

785 785 3,263 3,263 1,523 1,523

60,147 60,147 - 250,421 250,421 - 116,664 116,664 -

4 4 (43,870) (43,870) 10 10

15,851 15,851 65,866 65,866 30,747 30,747

19,110 19,110 3,761 3,761

15,855 15,855 - 41,106 41,106 - 34,518 34,518 -

58,285 58,285

- - 58,285 58,285 - - -

1,053,746 1,053,746 3,436,921 3,436,921 1,721,320 1,721,320

(746,363) (746,363) (2,011,319) (2,011,319) (1,015,171) (1,015,171)

826,671 826,671 3,623,886 3,623,886 501,367 501,367

1,880,417 1,880,417 - 7,060,807 7,060,807 - 2,222,687 2,222,687 -

2,022,925 1,855,102 167,823 4,925,746 4,682,808 242,938 2,703,534 2,562,220 141,314

2,022,925 1,855,102 167,823 4,925,746 4,682,808 242,938 2,703,534 2,562,220 141,314

449,891$ 282,068$ 167,823$ (709,459)$ (952,397)$ 242,938$ 1,186,996$ 1,045,682$ 141,314$

67,734

10,752,939$ 39,362,151$ 8,263,545$

1,392 5,783 2,700

1,351 5,480 2,556

CHA-172





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002070000

Operating Fund

Program

Capital Fund

Program IL002072000

Operating Fund

Program

Capital Fund

Program IL002074000

Operating Fund

Program

337,275$ 337,275 -$ 902,884$ 902,884 -$ 1,118,376$ 1,118,376

102 102 279 279 1,304 1,304

337,377 337,377 - 903,163 903,163 - 1,119,680 1,119,680

16,439 16,439 44,921 44,921 55,834 55,834

68,011 68,011 107,087 107,087 210,401 210,401

421,827 421,827 - 1,055,171 1,055,171 - 1,385,915 1,385,915

61,881 61,881 169,800 169,800 164,170 164,170

2,449 2,449 6,693 6,693 8,319 8,319

30,282 30,282 83,821 83,821 91,317 91,317

98,037 98,037 236,264 236,264 265,680 265,680

165 165 2,720 2,720

92 92 240 240 (4) (4)

160,722 160,722 439,214 439,214 545,901 545,901

353,463 353,463 - 936,197 936,197 - 1,078,103 1,078,103

10,265 10,265

3,224 3,224

114,533 114,533 412,560 412,560 357,281 357,281

128,022 128,022 - 412,560 412,560 - 357,281 357,281

(14,944) (14,944) (29,917) (29,917) 111,412 111,412

24,603 24,603 71,969 71,969 67,518 67,518

64,044 64,044 115,978 115,978 130,315 130,315

7,290 7,290 35,736 35,736 22,285 22,285

1,233 1,233 11,456 11,456 7,215 7,215

82,226 82,226 - 205,222 205,222 - 338,745 338,745

124,445 124,445 248,237 248,237 220,489 220,489

26,693 26,693 76,597 76,597 38,929 38,929

99,875 99,875 229,995 229,995 161,282 161,282

30,505 30,505 62,625 62,625 50,331 50,331

281,518 281,518 - 617,454 617,454 - 471,031 471,031

152,114 152,114 518,304 518,304 370,099 370,099

152,114 152,114 - 518,304 518,304 - 370,099 370,099

CHA-173










General:





























IL002070000

Operating Fund

Program

Capital Fund

Program IL002072000

Operating Fund

Program

Capital Fund

Program IL002074000

Operating Fund

Program

4,385 4,385 11,982 11,982 14,893 14,893

54,977 54,977 150,238 150,238 186,743 186,743

785 785 2,146 2,146 2,667 2,667

60,147 60,147 - 164,366 164,366 - 204,303 204,303

(2) (2) (10) (10) 2 2

15,851 15,851 43,319 43,319 53,840 53,840

3,756 3,756 6,216 6,216 10,089 10,089

19,605 19,605 - 49,525 49,525 - 63,931 63,931

- - - - -

1,077,095 1,077,095 2,903,628 2,903,628 2,883,493 2,883,493

(655,268) (655,268) (1,848,457) (1,848,457) (1,497,578) (1,497,578)

17,626 17,626 14,847 14,847 (76,950) (76,950)

399,633 399,633 1,262,883 1,262,883 1,006,008 1,006,008

1,494,354 1,494,354 - 4,181,358 4,181,358 - 3,812,551 3,812,551

1,432,673 1,427,109 5,564 5,785,280 5,362,216 423,064 4,309,544 3,943,342

1,432,673 1,427,109 5,564 5,785,280 5,362,216 423,064 4,309,544 3,943,342

360,146$ 354,582$ 5,564$ 2,659,093$ 2,236,029$ 423,064$ 1,882,908$ 1,516,706$

6,025,580$ 14,742,749$ 20,578,342$

1,388 3,803 4,707

1,285 3,640 4,488

CHA-174





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Capital Fund

Program IL002075000

Operating Fund

Program

Capital Fund

Program IL002076000

Operating Fund

Program

Capital Fund

Program IL002078000

-$ 410,848$ 410,848 -$ 673,246$ 673,246 785,117$

230 230 397 397 299

- 411,078 411,078 - 673,643 673,643 - 785,416

25,625 25,625 59,585 59,585 44,888

53,590 53,590 101,598 101,598 177,792

- 490,293 490,293 - 834,826 834,826 - 1,008,096

105,447 105,447 371,153 371,153 195,202

3,786 3,786 9,412 9,412 7,091

35,000 35,000 104,753 104,753 56,588

96,888 96,888 188,870 188,870 181,906

294 294 287 287 130

193,770 193,770 533,372 533,372 401,807

- 435,185 435,185 - 1,207,847 1,207,847 - 842,724

165,127 165,127 357,310 357,310 262,083

- 165,127 165,127 - 357,310 357,310 - 262,083

23,485 23,485 93,480 93,480 61

67,881 67,881 60,004 60,004 37,310

57,348 57,348 78,399 78,399 110,241

8,286 8,286 16,086 16,086 33,631

3,122 3,122 4,989 4,989 11,683

- 160,122 160,122 - 252,958 252,958 - 192,926

85,181 85,181 243,995 243,995 221,429

13,078 13,078 26,837 26,837 77,387

85,968 85,968 3,541,453 3,541,453 252,095

33,908 33,908 81,237 81,237 77,911

- 218,135 218,135 - 3,893,522 3,893,522 - 628,822

140,342 140,342 (22,319) (22,319) 145,357

568 568 29 29

- 140,910 140,910 - (22,290) (22,290) - 145,357

CHA-175










General:





























Capital Fund

Program IL002075000

Operating Fund

Program

Capital Fund

Program IL002076000

Operating Fund

Program

Capital Fund

Program IL002078000

5,484 5,484 15,262 15,262 11,497

(36,412) (36,412) 40,607 40,607 9,753

133 133 935 935 704

- (30,795) (30,795) - 56,804 56,804 - 21,954

210 210 (7) (7) 5

19,135 19,135 51,116 51,116 38,507

40 40 9,300 9,300 38,220

- 19,385 19,385 - 60,409 60,409 - 76,732

23,854

- - - - - 23,854

1,108,069 1,108,069 5,806,560 5,806,560 2,194,452

(617,776) (617,776) (4,971,734) (4,971,734) (1,186,356)

11,475

279,864 279,864 223,320 223,320 207,227

884,263 884,263 1,232,978 1,232,978 481,357

- 2,272,196 2,272,196 - 7,262,858 7,262,858 - 2,894,511

366,202 4,376,267 1,376,267 3,000,000 25,007,967 18,267,801 6,740,166 9,454,362

(1,411,241) (1,411,241) (17,343,926) (17,343,926) (1,730,931)

(13,008,770) (13,008,770) (49,851,812) (49,851,812) (21,901,897)

366,202 (10,043,744) (13,043,744) 3,000,000 (42,187,771) (48,927,937) 6,740,166 (14,178,466)

366,202$ (11,825,647)$ (14,825,647)$ 3,000,000$ (48,615,803)$ (55,355,969)$ 6,740,166$ (16,064,881)$

37,820

13,113,811$ 42,600,948$ 16,386,207$

(1,288,164) 6,014,855 (321,326)

181 450 338

171 277 256

CHA-176





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program

Capital Fund

Program IL002079000

Operating Fund

Program

Capital Fund

Program IL002080000

Operating Fund

Program

Capital Fund

Program IL002081000

785,117 -$ 784,936$ 784,936 -$ 566,714$ 566,714 -$ 375,778$

299 517 517 197 197 3,493

785,416 - 785,453 785,453 - 566,911 566,911 - 379,271

44,888 37,697 37,697 31,741 31,741 17,714

177,792 140,867 140,867 85,175 85,175 38,689

1,008,096 - 964,017 964,017 - 683,827 683,827 - 435,674

195,202 132,983 132,983 85,085 85,085 74,248

7,091 5,616 5,616 4,729 4,729 2,639

56,588 63,542 63,542 50,381 50,381 38,311

181,906 184,214 184,214 136,509 136,509 117,150

130 (2) (2) (2) (2) (1)

401,807 368,552 368,552 310,360 310,360 173,192

842,724 - 754,905 754,905 - 587,062 587,062 - 405,539

262,083 275,763 275,763 215,664 215,664 133,015

262,083 - 275,763 275,763 - 215,664 215,664 - 133,015

61 49,842 49,842 40,167 40,167 (9,463)

37,310 59,867 59,867 50,502 50,502 32,202

110,241 98,851 98,851 41,980 41,980 38,966

33,631 37,274 37,274 20,191 20,191 12,788

11,683 14,079 14,079 7,608 7,608 4,155

192,926 - 259,913 259,913 - 160,448 160,448 - 78,648

221,429 249,089 249,089 121,196 121,196 78,897

77,387 86,378 86,378 39,707 39,707 30,919

(395,618) 647,713 289,489 289,489 199,529 199,529 148,137

77,911 71,611 71,611 35,135 35,135 22,175

(18,891) 647,713 696,567 696,567 - 395,567 395,567 - 280,128

145,357 438,516 438,516 164,033 164,033 164,061

1,108 1,108

145,357 - 439,624 439,624 - 164,033 164,033 - 164,061

CHA-177










General:





























Operating Fund

Program

Capital Fund

Program IL002079000

Operating Fund

Program

Capital Fund

Program IL002080000

Operating Fund

Program

Capital Fund

Program IL002081000

11,497 10,055 10,055 8,467 8,467 4,725

9,753 124,852 124,852 112,533 112,533 59,241

704 1,800 1,800 1,516 1,516 846

21,954 - 136,707 136,707 - 122,516 122,516 - 64,812

5 1 1 (7) (7) 1

38,507 36,349 36,349 30,610 30,610 17,081

38,220 13,490 13,490 16,193 16,193 617

76,732 - 49,840 49,840 - 46,796 46,796 - 17,699

23,854 50,428 50,428 33,844 33,844

23,854 - 50,428 50,428 - 33,844 33,844 - -

1,546,739 647,713 2,663,747 2,663,747 1,725,930 1,725,930 1,143,902

(538,643) (647,713) (1,699,730) (1,699,730) (1,042,103) (1,042,103) (708,228)

11,475 30,557 30,557 39,445 39,445

207,227

481,357 1,214,000 1,214,000 503,100 503,100 507,190

2,246,798 647,713 3,908,304 3,908,304 - 2,268,475 2,268,475 - 1,651,092

3,474,614 5,979,748 5,228,999 4,533,910 695,089 2,990,261 2,594,359 395,902 2,045,041

(1,730,931)

(21,901,897)

(20,158,214) 5,979,748 5,228,999 4,533,910 695,089 2,990,261 2,594,359 395,902 2,045,041

(21,396,916)$ 5,332,035$ 2,284,712$ 1,589,623$ 695,089$ 1,405,613$ 1,009,711$ 395,902$ 829,623$

58,604 39,330

13,898,792$ 10,995,731$ 5,343,586$

3,192 2,689 1,500

3,051 2,494 1,411

CHA-178





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program

Capital Fund

Program IL002082000

Operating Fund

Program

Capital Fund

Program IL002083000

Operating Fund

Program

Capital Fund

Program IL002084000

375,778 438,543$ 438,543 -$ 833,328$ 833,328 -$ 1,066,836$

3,493 2,044 2,044 548 548 359

379,271 - 440,587 440,587 - 833,876 833,876 - 1,067,195

17,714 23,379 23,379 39,397 39,397 57,624

38,689 58,840 58,840 108,645 108,645 86,044

435,674 - 522,806 522,806 - 981,918 981,918 - 1,210,863

74,248 92,645 92,645 208,402 208,402 217,740

2,639 3,484 3,484 5,870 5,870 8,513

38,311 37,263 37,263 71,064 71,064 70,062

117,150 119,505 119,505 219,801 219,801 210,170

(1,083) (1,083)

(1) (1) (1) 154 154 126

173,192 228,613 228,613 385,179 385,179 435,714

405,539 - 480,426 480,426 - 890,470 890,470 - 942,325

133,015 158,579 158,579 281,232 281,232 312,779

133,015 - 158,579 158,579 - 281,232 281,232 - 312,779

(9,463) (11,183) (11,183) 11,144 11,144 67,868

32,202 34,187 34,187 79,951 79,951 62,487

38,966 48,156 48,156 113,545 113,545 109,368

12,788 19,206 19,206 27,174 27,174 36,513

4,155 6,814 6,814 9,285 9,285 13,310

78,648 - 97,180 97,180 - 241,099 241,099 - 289,546

78,897 105,720 105,720 216,855 216,855 231,633

30,919 44,290 44,290 79,047 79,047 34,158

148,137 166,317 166,317 482,505 482,505 326,752

22,175 29,970 29,970 82,018 82,018 89,401

280,128 - 346,297 346,297 - 860,425 860,425 - 681,944

164,061 163,862 163,862 353,510 353,510 559,864

164,061 - 163,862 163,862 - 353,510 353,510 - 559,864

CHA-179










General:





























Operating Fund

Program

Capital Fund

Program IL002082000

Operating Fund

Program

Capital Fund

Program IL002083000

Operating Fund

Program

Capital Fund

Program IL002084000

4,725 6,237 6,237 10,508 10,508 12,331

59,241 99,589 99,589 143,266 143,266 16,803

846 1,117 1,117 1,882 1,882 298

64,812 - 106,943 106,943 - 155,656 155,656 - 29,432

1 (5) (5) 4 4 5

17,081 22,547 22,547 37,989 37,989 46,232

617 3,906 3,906 9,173 9,173 26,120

17,699 - 26,448 26,448 - 47,166 47,166 - 72,357

27,715 27,715 70,803 70,803 40,972

- 27,715 27,715 - 70,803 70,803 - 40,972

1,143,902 1,407,450 1,407,450 2,900,361 2,900,361 2,929,219

(708,228) (884,644) (884,644) (1,918,443) (1,918,443) (1,718,356)

21,318 21,318 82,178

629,857

507,190 389,387 389,387 990,765 990,765 2,568,463

1,651,092 - 1,796,837 1,796,837 - 3,912,444 3,912,444 - 6,209,717

1,672,589 372,452 1,737,527 1,460,961 276,566 6,099,335 5,330,881 768,454 12,489,824

(4,711,554)

(36,097,507)

1,672,589 372,452 1,737,527 1,460,961 276,566 6,099,335 5,330,881 768,454 (28,319,237)

457,171$ 372,452$ 463,496$ 186,930$ 276,566$ 3,168,809$ 2,400,355$ 768,454$ (33,318,091)$

32,208 82,281 64,961

10,272,944$ 12,974,813$ 33,033,453$

284,638

1,982 3,338 3,436

1,867 3,112 3,146

CHA-180





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program

Capital Fund

Program IL002086000

Operating Fund

Program

Capital Fund

Program IL002088000

Operating Fund

Program IL002089000

1,066,836 -$ 356,510$ 356,510 -$ 58,946$ 58,946 3,950$

359 4,196 4,196 748 748

1,067,195 - 360,706 360,706 - 59,694 59,694 3,950

57,624 11,123 11,123 2,341 2,341

86,044 169,914 169,914 3,730 3,730

1,210,863 - 541,743 541,743 - 65,765 65,765 3,950

217,740 148,235 148,235 584 584

8,513 4,075 4,075 338 338

70,062 54,834 54,834 1,702 1,702

210,170 94,727 94,727 42 42

126 107 107

435,714 267,408 267,408 22,169 22,169

942,325 - 569,386 569,386 - 24,835 24,835 -

312,779 188,663 188,663 12,274 12,274

312,779 - 188,663 188,663 - 12,274 12,274 -

67,868 15,281 15,281 3 3 (5,175)

62,487 56,420 56,420 (14) (14) 4,537

109,368 64,387 64,387 129 129 399

36,513 20,608 20,608

13,310 8,092 8,092

289,546 - 164,788 164,788 - 118 118 (239)

231,633 113,835 113,835

34,158 17,047 17,047 (81,483) (81,483)

326,752 180,905 180,905 23,321 23,321 5,381

89,401 48,415 48,415 (812) (812)

681,944 - 360,202 360,202 - (58,974) (58,974) 5,381

559,864 160,321 160,321 104 104

855 855

559,864 - 161,176 161,176 - 104 104 -

CHA-181










General:





























Operating Fund

Program

Capital Fund

Program IL002086000

Operating Fund

Program

Capital Fund

Program IL002088000

Operating Fund

Program IL002089000

12,331 7,295 7,295 605 605

16,803 91,470 91,470 7,583 7,583

298 1,306 1,306 108 108

29,432 - 100,071 100,071 - 8,296 8,296 -

5 (1) (1) (3) (3) 1

46,232 26,374 26,374 2,186 2,186

26,120 2,892 2,892

72,357 - 29,265 29,265 - 2,183 2,183 1

40,972 43,931 43,931 64,518 64,518

40,972 - 43,931 43,931 - 64,518 64,518 -

2,929,219 1,617,482 1,617,482 53,354 53,354 5,143

(1,718,356) (1,075,739) (1,075,739) 12,411 12,411 (1,193)

82,178

629,857 1,179 1,179

2,568,463 714,726 714,726 71,446 71,446 25,706

6,209,717 - 2,332,208 2,332,208 - 125,979 125,979 30,849

5,611,981 6,877,843 7,271,409 6,585,701 685,708 133,562 133,562 168,223

(4,711,554)

(36,097,507)

(35,197,080) 6,877,843 7,271,409 6,585,701 685,708 133,562 133,562 168,223

(40,195,934)$ 6,877,843$ 5,480,944$ 4,795,236$ 685,708$ 73,348$ 73,348$ 141,324$

51,053

15,013,153$ 1,073,251$ 963,006$

1,524 192

1,367 192

CHA-182





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program IL002090000

Operating Fund

Program IL002091000

Operating Fund

Program IL002092000

Operating Fund

Program IL002093000

3,950 257,652$ 257,652 334,243$ 334,243 -$ 624,384$

318 318 1,155 1,155 674

3,950 257,970 257,970 335,398 335,398 - 625,058

10,913 10,913 82,768 82,768 49,744

17,751 17,751 18,766 18,766 56,410

(9,986,083)

3,950 286,634 286,634 436,932 436,932 - (9,254,871)

38,459 38,459 130,120 130,120 165,493

1,626 1,626 12,330 12,330 7,411

32,083 32,083 86,679 86,679 72,947

39,436 39,436 153,334 153,334 174,764

550 550 5,519

(1) (1) 49 49 90

106,686 106,686 809,152 809,152 486,323

218,289 218,289 1,192,214 1,192,214 - 912,547

67,858 67,858

14,656 14,656 (587)

59,072 59,072 453,560 453,560 270,229

59,072 59,072 536,074 536,074 - 269,642

(5,175) 88,681 88,681 100,881 100,881 452,777

4,537 9,504 9,504 64,167 64,167 84,054

399 1,022 1,022 10,427 10,427 76,401

(1,098) (1,098) 11,184

(775) (775) 3,334

(239) 99,207 99,207 173,602 173,602 - 627,750

46,701 46,701 220,852 220,852 347,774

(71,805) (71,805) 34,743 34,743 (53,111)

5,381 293,922 293,922 269,057 269,057 396,339

(3,492) (3,492) 18,179 18,179 52,667

5,381 265,326 265,326 542,831 542,831 - 743,669

500 500 1,765,332 1,765,332 1,214,366

692 692

500 500 1,766,024 1,766,024 - 1,214,366

CHA-183










General:





























Operating Fund

Program IL002090000

Operating Fund

Program IL002091000

Operating Fund

Program IL002092000

Operating Fund

Program IL002093000

2,911 2,911 22,075 22,075 13,267

36,493 36,493 277,657 277,657 166,799

521 521 3,953 3,953 2,376

39,925 39,925 303,685 303,685 - 182,442

1 (2) (2) (5) (5) 1 1 (1)

10,522 10,522 79,804 79,804 46,641

5,042 5,042 29,391

1 15,562 15,562 79,799 79,799 1 1 76,031

55,262 55,262 116,130

55,262 55,262 - - 116,130

5,143 753,143 753,143 4,594,229 4,594,229 1 1 4,142,577

(1,193) (466,509) (466,509) (4,157,297) (4,157,297) (1) (1) (13,397,448)

53,342 53,342 63,125

22,623 22,623 4,942 4,942

25,706 297,988 297,988 3,376,253 3,376,253 78,529 78,529 2,071,814

30,849 1,073,754 1,073,754 8,028,766 8,028,766 78,530 78,530 6,277,516

168,223 642,767 642,767 4,875,007 4,875,007 3,661,734

(500)

168,223 642,767 642,767 4,875,007 4,875,007 - - 3,661,234

141,324$ (144,353)$ (144,353)$ (2,716,827)$ (2,716,827)$ (78,530)$ (78,530)$ (11,871,153)$

11,090,063$ 9,116,335$ (487,501)$ 29,520,850$

(113,110)

924 4,825 3,878

917 1,637 3,236

CHA-184





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program IL002095000

Operating Fund

Program IL002098000

Operating Fund

Program IL002099000

Operating Fund

Program IL002100000

624,384 308,889$ 308,889 46,113$ 46,113 230,680$ 230,680 243,969$

674 1,280 1,280 16 16

625,058 310,169 310,169 46,129 46,129 230,680 230,680 243,969

49,744 17,147 17,147 2,553 2,553

56,410 80,469 80,469 211 211 17,350 17,350

(9,986,083)

(9,254,871) 407,785 407,785 48,893 48,893 248,030 248,030 243,969

165,493 79,976 79,976 656 656

7,411 2,555 2,555 380 380

72,947 30,255 30,255 1,914 1,914

174,764 60,787 60,787 48 48

5,519 91 91

90 (1) (1)

486,323 167,650 167,650 24,940 24,940

912,547 341,313 341,313 27,938 27,938 - -

(587)

270,229 95,278 95,278 13,809 13,809

269,642 95,278 95,278 13,809 13,809 - -

452,777 61,428 61,428 3 3

84,054 86,495 86,495 (77) (77)

76,401 5,468 5,468 145 145

11,184

3,334

627,750 153,391 153,391 71 71 - -

347,774 167,733 167,733

(53,111) 25,393 25,393 (75,581) (75,581)

396,339 224,244 224,244 (107,768) (107,768)

52,667 27,550 27,550 (914) (914)

743,669 444,920 444,920 (184,263) (184,263) - -

1,214,366 211,658 211,658 117 117

1,214,366 211,658 211,658 117 117 - -

CHA-185










General:





























Operating Fund

Program IL002095000

Operating Fund

Program IL002098000

Operating Fund

Program IL002099000

Operating Fund

Program IL002100000

13,267 4,574 4,574 680 680

166,799 57,346 57,346 8,531 8,531

2,376 819 819 122 122

182,442 62,739 62,739 9,333 9,333 - -

(1) 5 5 3 3 3 3 1

46,641 16,535 16,535 2,460 2,460

29,391 16,309 16,309

76,031 32,849 32,849 2,463 2,463 3 3 1

116,130 58,233 58,233

116,130 - 58,233 58,233 - -

4,142,577 1,342,148 1,342,148 (72,299) (72,299) 3 3 1

(13,397,448) (934,363) (934,363) 121,192 121,192 248,027 248,027 243,968

63,125 24,854 24,854

14,958 14,958 6,137 6,137

2,071,814 2,017,837 2,017,837 37,643 37,643 92,944 92,944 124,394

6,277,516 3,399,797 3,399,797 (28,519) (28,519) 92,947 92,947 124,395

3,661,734 1,018,251 1,018,251 150,257 150,257

(500) (8,190) (8,190)

3,661,234 1,010,061 1,010,061 150,257 150,257 - - -

(11,871,153)$ (1,981,951)$ (1,981,951)$ 227,669$ 227,669$ 155,083$ 155,083$ 119,574$

8,422,361$ 166,971$ (1,862,874)$ 3,221,253$

1,452 216 708 1,128

1,362 200 671 1,112

CHA-186





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program IL002101000

Operating Fund

Program

243,969 51,278$ 51,278

4,145 4,145

243,969 55,423 55,423

2,268 2,268

167 167

243,969 57,858 57,858

3,526 3,526

338 338

2,145 2,145

4,277 4,277

22,169 22,169

32,455 32,455

12,274 12,274

12,274 12,274

3 3

16 16

129 129

148 148

5,461 5,461

(13,103) (13,103)

77,725 77,725

(4) (4)

70,079 70,079

104 104

104 104

CHA-187










General:





























Operating Fund

Program IL002101000

Operating Fund

Program

605 605

7,583 7,583

108 108

8,296 8,296

1 (3) (3)

2,186 2,186

1 2,183 2,183

4,369 4,369

4,369 4,369

1 129,908 129,908

243,968 (72,050) (72,050)

124,394 81,121 81,121

124,395 211,029 211,029

133,562 133,562

- 133,562 133,562

119,574$ (19,609)$ (19,609)$

775,819$

192

184

CHA-188





IL002104000 Operating Fund Program Capital Fund Program IL002105000

Operating Fund

Program IL002106000

Operating Fund

Program

FDS LINE REVENUE:

70300 Net tenant rental revenue 241,865$ 241,865 251,421$ 251,421 1,941$ 1,941

70400 Tenant revenue - other 1,040 1,040 53 53 2 2

70500 Total Tenant Revenue 242,905 242,905 251,474 251,474 1,943 1,943

71100 Investment income - unrestricted 9,863 9,863 8,503 8,503 283 283

71500 Other revenue 668 668 4,290 4,290 21 21


70000 Total Revenue 253,436 253,436 264,267 264,267 2,247 2,247

EXPENSES:

Administrative:

91100 Administrative salaries 2,408 2,408 2,190 2,190 72 72

91200 Auditing fees 1,393 1,393 1,267 1,267 42 42

91500 Employee benefit contributions - administrative 7,018 7,018 6,380 6,380 213 213

91600 Office Expenses 175 175 159 159 723 723

91700 Legal Expense

91800 Travel (1) (1) (1) (1)

91810 Allocated Overhead 91,445 91,445 83,132 83,132 2,771 2,771

91000 Total Operating-Administrative 102,438 102,438 93,127 93,127 3,821 3,821

Tenant Services:



92400 Tenant services - other 50,632 50,632 46,031 46,031 1,534 1,534

92500 Total Tenant Services 50,632 50,632 46,031 46,031 1,534 1,534

Utilities:

93100 Water 12 12 11 11

93200 Electricity 39 39 61 61 2 2

93300 Gas 531 531 482 482 16 16

93500 Labor


93000 Total Utilities 582 582 554 554 18 18

Maintenance:

94100 Ordinary maintenance and operations - labor 86 86

94200 Ordinary maintenance and operations - materials and other 70 70 (244,737) (244,737) 2 2

94300 Ordinary Maintenance and Operations Contracts 344,378 344,378 174,344 174,344 28,941 28,941

94500 Employee benefit contribution - ordinary maintenance (3,351) (3,351) (3,046) (3,046) (102) (102)

94000 Total Maintenance 341,097 341,097 (73,439) (73,439) 28,927 28,927


95200 Protective services - other contract costs 429 429 390 390 13 13


95000 Total Protective Services 429 429 390 390 13 13

CHA-189





IL002104000 Operating Fund Program Capital Fund Program IL002105000

Operating Fund

Program IL002106000

Operating Fund

Program

Insurance:

96110 Property Insurance 2,495 2,495 2,268 2,268 76 76

96120 Liability Insurance 31,279 31,279 29,389 29,389 948 948


96140 All other Insurance 447 447 406 406 14 14

96100 Total Insurance Premiums 34,221 34,221 32,063 32,063 1,038 1,038

General:

96200 Other general expenses 5 5 (2) (2) (5) (5)

96300 Payments in Lieu of Taxes 9,019 9,019 8,199 8,199 273 273



96000 Total Other General Expenses 9,024 9,024 8,197 8,197 268 268

Interest and Amortization


96720 Interest on Notes Payable (Short and Long Term) 200,217 200,217

96700 Total Interest Expense and Amortization Cost 200,217 200,217

96900 Total Operating Expenses 538,423 538,423 307,140 307,140 35,619 35,619

97000 Excess Revenue Over Operating Expenses (284,987) (284,987) (42,873) (42,873) (33,372) (33,372)



97300 Housing assistance payments 264 264 1,157 1,157 75 75

97400 Depreciation expense 226,761 226,761 285,117 285,117 5,500 5,500

90000 Total Expenses 765,448 765,448 593,414 593,414 41,194 41,194


10010 Operating transfer in 550,943 550,943 500,856 500,856 16,695 16,695



10100 Total other financing sources (uses) 550,943 550,943 500,856 500,856 16,695 16,695

10000 Excess (Deficiency) of Revenue Over (Under) Expenses 38,931$ 38,931$ -$ 171,709$ 171,709$ (22,252)$ (22,252)$


11030 Beginning equity 8,047,205$ 6,886,146$ 204,190$

11040 Prior period adjustments, equity transfers, and corrections

11190 Unit Months Available 792 720 24

11210 Unit Months Leased 771 695 24

CHA-190





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002107000

Operating Fund

Program IL002108000

Operating Fund

Program IL002109000

Operating Fund

Program IL002111111

39,193$ 39,193 40,290$ 40,290 258,550$ 258,550 -$

12 12 12 12 35 35

39,205 39,205 40,302 40,302 258,585 258,585

1,984 1,984 1,984 1,984 5,669 5,669

142 142 142 142 408 408

41,331 41,331 42,428 42,428 264,662 264,662

510 510 510 510 1,460 1,460

296 296 296 296 845 845

1,489 1,489 1,489 1,489 4,254 4,254

38 38 38 38 106 106

19,397 19,397 19,397 19,397 55,421 55,421

21,730 21,730 21,730 21,730 62,086 62,086

10,740 10,740 10,740 10,740 30,687 30,687

10,740 10,740 10,740 10,740 30,687 30,687

3 3 30,258 30,258 7 7 1,545

(154) (154) 14 14 (379) (379) 98

113 113 113 113 322 322 10,755

(38) (38) 30,385 30,385 (50) (50) 12,398

15 15 (57,105) (57,105) (176,118) (176,118) (57,120)

92,969 92,969 52,029 52,029 245,340 245,340 (1,683,562)

(711) (711) (711) (711) (2,031) (2,031)

92,273 92,273 (5,787) (5,787) 67,191 67,191 (1,740,682)

27,961 27,961 91 91 260 260

27,961 27,961 91 91 260 260

CHA-191





Insurance:

96110 Property Insurance





General:


























11190 Unit Months Available11210 Unit Months Leased

IL002107000

Operating Fund

Program IL002108000

Operating Fund

Program IL002109000

Operating Fund

Program IL002111111

529 529 529 529 1,512 1,512

6,635 6,635 6,635 6,635 18,958 18,958

95 95 95 95 271 271

7,259 7,259 7,259 7,259 20,741 20,741

(1) (1) 2 2 1 1 (1)

1,913 1,913 1,913 1,913 5,466 5,466

1,912 1,912 1,915 1,915 5,467 5,467 (1)

48,983 48,983 139,453 139,453 46,923

48,983 48,983 139,453 139,453 46,923

161,837 161,837 115,316 115,316 325,835 325,835 (1,681,362)

(120,506) (120,506) (72,888) (72,888) (61,173) (61,173) 1,681,362

2,936 2,936

66,714 66,714 20,728 20,728 77,295 77,295 127,967

228,551 228,551 136,044 136,044 406,066 406,066 (1,553,395)

116,866 116,866 116,866 116,866 333,905 333,905 59,810

116,866 116,866 116,866 116,866 333,905 333,905 59,810

(70,354)$ (70,354)$ 23,250$ 23,250$ 192,501$ 192,501$ 1,613,205$

5,325,375$ 357,431$ (2,103,763)$ (8,606,989)$

168 168 480

154 164 470

CHA-192





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program IL002113000

Operating Fund

Program IL002114000

Operating Fund

Program IL002115000

Operating Fund

Program

193,772$ 193,772 41,570$ 41,570 56,654$ 56,654

131 131 44 44 24 24

193,903 193,903 41,614 41,614 56,678 56,678

9,308 9,308 2,790 2,790 3,826 3,826

638 638 222 222 274 274

203,849 203,849 44,626 44,626 60,778 60,778

2,298 2,298 802 802 986 986

1,330 1,330 464 464 570 570

6,700 6,700 2,339 2,339 2,871 2,871

168 168 59 59 72 72

(1) (1)

87,289 87,289 30,482 30,482 37,409 37,409

97,784 97,784 34,146 34,146 41,908 41,908

78,656 78,656 27,468 27,468 20,713 20,713

78,656 78,656 27,468 27,468 20,713 20,713

1,545 11 11 4 4 5 5

98 64 64 22 22 12 12

10,755 507 507 177 177 217 217

12,398 582 582 203 203 234 234

(57,120) (256,973) (256,973) (100,957) (100,957) (110,131) (110,131)

(1,683,562) 184,742 184,742 143,508 143,508 15,291 15,291

(3,199) (3,199) (1,117) (1,117) (1,371) (1,371)

(1,740,682) (75,430) (75,430) 41,434 41,434 (96,211) (96,211)

125,822 125,822 143 143 175 175

125,822 125,822 143 143 175 175

CHA-193





Insurance:






General:



























Operating Fund

Program IL002113000

Operating Fund

Program IL002114000

Operating Fund

Program IL002115000

Operating Fund

Program

2,381 2,381 832 832 1,021 1,021

29,858 29,858 10,427 10,427 12,796 12,796

426 426 149 149 183 183

32,665 32,665 11,408 11,408 14,000 14,000

(1) 2 2 (6) (6) (2) (2)

8,610 8,610 3,006 3,006 3,689 3,689

(1) 8,612 8,612 3,000 3,000 3,687 3,687

46,923 212,727 212,727 91,333 91,333 90,978 90,978

46,923 212,727 212,727 91,333 91,333 90,978 90,978

(1,681,362) 481,418 481,418 209,135 209,135 75,484 75,484

1,681,362 (277,569) (277,569) (164,509) (164,509) (14,706) (14,706)

127,967 111,940 111,940 42,058 42,058 41,711 41,711

(1,553,395) 593,358 593,358 251,193 251,193 117,195 117,195

59,810 525,901 525,901 183,647 183,647 225,385 225,385

59,810 525,901 525,901 183,647 183,647 225,385 225,385

1,613,205$ 136,392$ 136,392$ (22,920)$ (22,920)$ 168,968$ 168,968$

2,897,045$ 6,987,719$ 995,389$

- - -

757 264 324

736 260 313

CHA-194





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002116000

Operating Fund

Program IL002117000

Operating Fund

Program IL002119000

Operating Fund

Program IL002120000

389,970$ 389,970 127,318$ 127,318 98,556$ 98,556 163,062$

110 110 48 48 26 26 1,494

390,080 390,080 127,366 127,366 98,582 98,582 164,556

17,717 17,717 7,656 7,656 5,099 5,099 7,230

8,632 8,632 549 549 1,031 1,031 577

416,429 416,429 135,571 135,571 104,712 104,712 172,363

4,561 4,561 1,970 1,970 1,094 1,094 2,080

2,639 2,639 1,140 1,140 633 633 1,203

13,294 13,294 5,743 5,743 3,191 3,191 6,063

331 331 143 143 78 78 150

(1) (1) (1)

173,192 173,192 74,819 74,819 41,566 41,566 78,975

194,016 194,016 83,815 83,815 46,562 46,562 88,470

95,896 95,896 41,427 41,427 23,014 23,014 43,729

95,896 95,896 41,427 41,427 23,014 23,014 43,729

3,241 3,241 10 10 5 5 10

127 127 (75) (75) 30 30 58

1,005 1,005 434 434 241 241 458

4,373 4,373 369 369 276 276 526

(509,868) (509,868) (220,263) (220,263) (122,368) (122,368) (232,500)

903,422 903,422 415,393 415,393 78,036 78,036 585,994

(6,347) (6,347) (2,742) (2,742) (1,523) (1,523) (2,894)

387,207 387,207 192,388 192,388 (45,855) (45,855) 350,600

812 812 351 351 194 194 370

812 812 351 351 194 194 370

CHA-195





Insurance:






General:



























IL002116000

Operating Fund

Program IL002117000

Operating Fund

Program IL002119000

Operating Fund

Program IL002120000

4,725 4,725 2,041 2,041 1,134 1,134 2,155

59,241 59,241 25,593 25,593 14,218 14,218 27,014

846 846 366 366 203 203 386

64,812 64,812 28,000 28,000 15,555 15,555 29,555

1 1 5 5 4

17,081 17,081 7,379 7,379 4,067 4,067 7,789

17,081 17,081 7,380 7,380 4,072 4,072 7,793

417,563 417,563 182,527 182,527 105,284 105,284 196,547

417,563 417,563 182,527 182,527 105,284 105,284 196,547

1,181,760 1,181,760 536,257 536,257 149,102 149,102 717,590

(765,331) (765,331) (400,686) (400,686) (44,390) (44,390) (545,227)

7,693 7,693 5,700 5,700

380,344 380,344 83,422 83,422 143,124 143,124 87,062

1,569,797 1,569,797 625,379 625,379 292,226 292,226 804,652

1,043,452 1,043,452 450,771 450,771 250,429 250,429 475,814

1,043,452 1,043,452 450,771 450,771 250,429 250,429 475,814

(109,916)$ (109,916)$ (39,037)$ (39,037)$ 62,915$ 62,915$ (156,475)$

12,905,297$ 2,926,565$ 4,809,434$ 3,695,493$

- -

1,493 649 360 684

1,441 631 360 646

CHA-196





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program IL002121000

Operating Fund

Program IL002122000

Operating Fund

Program IL002124000

Operating Fund

Program

163,062 73,824$ 73,824 98,240$ 98,240 19,354$ 19,354

1,494 30 30 33 33 12 12

164,556 73,854 73,854 98,273 98,273 19,366 19,366

7,230 4,819 4,819 5,386 5,386 1,984 1,984

577 344 344 531 531 19,929 19,929

172,363 79,017 79,017 104,190 104,190 41,279 41,279

2,080 1,240 1,240 1,386 1,386 510 510

1,203 718 718 802 802 296 296

6,063 3,617 3,617 4,041 4,041 1,489 1,489

150 91 91 102 102 38 38

(1)

78,975 47,108 47,108 52,650 52,650 19,397 19,397

88,470 52,774 52,774 58,981 58,981 21,730 21,730

43,729 26,084 26,084 29,152 29,152 10,740 10,740

43,729 26,084 26,084 29,152 29,152 10,740 10,740

10 6 6 7 7 3 3

58 35 35 39 39 14 14

458 273 273 306 306 113 113

526 314 314 352 352 130 130

(232,500) (354,924) (354,924) (161,384) (161,384) (57,105) (57,105)

585,994 125,376 125,376 279,931 279,931 55 55

(2,894) (1,726) (1,726) (1,929) (1,929) (711) (711)

350,600 (231,274) (231,274) 116,618 116,618 (57,761) (57,761)

370 221 221 247 247 91 91

370 221 221 247 247 91 91

CHA-197





Insurance:






General:



























Operating Fund

Program IL002121000

Operating Fund

Program IL002122000

Operating Fund

Program IL002124000

Operating Fund

Program

2,155 1,285 1,285 1,436 1,436 529 529

27,014 16,113 16,113 18,010 18,010 6,635 6,635

386 230 230 257 257 95 95

29,555 17,628 17,628 19,703 19,703 7,259 7,259

4 (2) (2)

7,789 4,646 4,646 5,192 5,192 1,913 1,913

7,793 4,644 4,644 5,192 5,192 1,913 1,913

196,547 281,161 281,161 137,164 137,164 48,340 48,340

196,547 281,161 281,161 137,164 137,164 48,340 48,340

717,590 151,552 151,552 367,409 367,409 32,442 32,442

(545,227) (72,535) (72,535) (263,219) (263,219) 8,837 8,837

87,062 66,001 66,001 80,017 80,017 21,821 21,821

804,652 217,553 217,553 447,426 447,426 54,263 54,263

475,814 283,818 283,818 317,209 317,209 116,866 116,866

475,814 283,818 283,818 317,209 317,209 116,866 116,866

(156,475)$ 145,282$ 145,282$ (26,027)$ (26,027)$ 103,882$ 103,882$

1,897,941$ 2,469,251$ 1,472,295$

- -

411 456 168

395 449 153

CHA-198





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002125000

Operating Fund

Program IL002126000

Operating Fund

Program IL002127000

Operating Fund

Program IL002128000

182,510$ 182,510 294,349$ 294,349 225,201$ 225,201 167,959$

48 48 69 69 73 73 41

182,558 182,558 294,418 294,418 225,274 225,274 168,000

7,656 7,656 10,204 10,204 11,763 11,763 6,663

44,655 44,655 30,136 30,136 842 842 495

234,869 234,869 334,758 334,758 237,879 237,879 175,158

1,970 1,970 67,878 67,878 3,028 3,028 1,714

1,140 1,140 1,520 1,520 1,752 1,752 992

5,743 5,743 7,657 7,657 8,827 8,827 4,998

143 143 1,095 1,095 220 220 125

81 81 (1) (1)

74,819 74,819 99,758 99,758 114,999 114,999 65,120

83,815 83,815 177,989 177,989 128,825 128,825 72,949

41,427 41,427 56,395 56,395 63,674 63,674 36,055

41,427 41,427 56,395 56,395 63,674 63,674 36,055

10 10 13 13 421 421 9

55 55 73 73 45 45 48

434 434 579 579 667 667 378

499 499 665 665 1,133 1,133 435

(220,263) (220,263) (293,684) (293,684) (352,496) (352,496) (211,450)

(1,991,466) (1,991,466) 655,257 655,257 621,359 621,359 440,600

(2,742) (2,742) 14,875 14,875 (4,214) (4,214) (2,386)

(2,214,471) (2,214,471) 376,448 376,448 264,649 264,649 226,764

351 351 468 468 539 539 305

351 351 468 468 539 539 305

CHA-199





Insurance:






General:



























IL002125000

Operating Fund

Program IL002126000

Operating Fund

Program IL002127000

Operating Fund

Program IL002128000

2,041 2,041 2,722 2,722 3,137 3,137 1,777

25,593 25,593 34,123 34,123 39,337 39,337 22,276

366 366 487 487 562 562 318

28,000 28,000 37,332 37,332 43,036 43,036 24,371

5 5 (7) (7) 1 1 (2)

7,379 7,379 9,839 9,839 11,033 11,033 6,733

(2,575) (2,575)

7,384 7,384 7,257 7,257 11,034 11,034 6,731

194,404 194,404 259,391 259,391 295,573 295,573 191,624

194,404 194,404 259,391 259,391 295,573 295,573 191,624

(1,858,591) (1,858,591) 915,945 915,945 808,463 808,463 559,234

2,093,460 2,093,460 (581,187) (581,187) (570,584) (570,584) (384,076)

245 245 7,213 7,213 4,249 4,249

275,454 275,454 143,481 143,481 51,972 51,972 102,671

(1,582,892) (1,582,892) 1,066,639 1,066,639 864,684 864,684 661,905

450,771 450,771 601,028 601,028 692,852 692,852 392,338

450,771 450,771 601,028 601,028 692,852 692,852 392,338

2,268,532$ 2,268,532$ (130,853)$ (130,853)$ 66,047$ 66,047$ (94,409)$

59,576,767$ 2,726,210$ 8,706,657$ 8,187,404$

- -

648 866 997 564

640 854 983 562

CHA-200





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program IL002130000

Operating Fund

Program IL002131000

Operating Fund

Program IL002132000

Operating Fund

Program

167,959 103,254$ 103,254 157,070$ 157,070 144,583$ 144,583

41 56 56 31 31 62 62

168,000 103,310 103,310 157,101 157,101 144,645 144,645

6,663 8,930 8,930 4,961 4,961 9,920 9,920

495 49,401 49,401 442 442 12,169 12,169

175,158 161,641 161,641 162,504 162,504 166,734 166,734

1,714 2,298 2,298 1,277 1,277 2,554 2,554

992 1,330 1,330 739 739 1,478 1,478

4,998 6,700 6,700 3,723 3,723 7,446 7,446

125 168 168 93 93 186 186

(1) (1) (1) (1)

65,120 87,289 87,289 48,494 48,494 96,987 96,987

72,949 97,784 97,784 54,326 54,326 108,650 108,650

36,055 78,656 78,656 26,851 26,851 53,702 53,702

36,055 78,656 78,656 26,851 26,851 53,702 53,702

9 11 11 6 6 13 13

48 64 64 36 36 54 54

378 507 507 281 281 563 563

435 582 582 323 323 630 630

(211,450) (256,973) (256,973) (142,763) (142,763) (297,286) (297,286)

440,600 356,926 356,926 254,806 254,806 533,631 533,631

(2,386) (3,199) (3,199) (1,777) (1,777) (3,554) (3,554)

226,764 96,754 96,754 110,266 110,266 232,791 232,791

305 125,822 125,822 228 228 139,803 139,803

305 125,822 125,822 228 228 139,803 139,803

CHA-201





Insurance:






General:



























Operating Fund

Program IL002130000

Operating Fund

Program IL002131000

Operating Fund

Program IL002132000

Operating Fund

Program

1,777 2,381 2,381 1,323 1,323 2,646 2,646

22,276 29,858 29,858 16,587 16,587 33,176 33,176

318 426 426 237 237 474 474

24,371 32,665 32,665 18,147 18,147 36,296 36,296

(2) 1 1

6,733 8,610 8,610 4,783 4,783 9,565 9,565

6,731 8,610 8,610 4,784 4,784 9,565 9,565

191,624 213,727 213,727 126,121 126,121 250,290 250,290

191,624 213,727 213,727 126,121 126,121 250,290 250,290

559,234 654,600 654,600 341,046 341,046 831,727 831,727

(384,076) (492,959) (492,959) (178,542) (178,542) (664,993) (664,993)

1,239 1,239 11,386 11,386

102,671 112,925 112,925 50,507 50,507 187,130 187,130

661,905 767,525 767,525 392,792 392,792 1,030,243 1,030,243

392,338 525,901 525,901 292,167 292,167 584,334 584,334

392,338 525,901 525,901 292,167 292,167 584,334 584,334

(94,409)$ (79,983)$ (79,983)$ 61,879$ 61,879$ (279,175)$ (279,175)$

2,349,116$ (749,707)$ 3,375,805$

- - -

756 418 844

732 415 804

CHA-202





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002133000

Operating Fund

Program IL002134000

Operating Fund

Program IL002135000 Operating Fund Program IL002137000

258,210$ 258,210 314,252$ 314,252 117,010$ 117,010 288,398$

106 106 134 134 135 135 71

258,316 258,316 314,386 314,386 117,145 117,145 288,469

17,007 17,007 21,543 21,543 21,685 21,685 11,480

38,112 38,112 1,559 1,559 1,550 1,550 1,369

313,435 313,435 337,488 337,488 140,380 140,380 301,318

113,130 113,130 5,546 5,546 5,582 5,582 2,956

2,534 2,534 3,209 3,209 3,230 3,230 1,710

12,762 12,762 16,166 16,166 16,273 16,273 8,615

1,826 1,826 403 403 406 406 215

136 136 (1) (1) (1) (1) (1)

166,264 166,264 210,601 210,601 211,987 211,987 112,228

296,652 296,652 235,924 235,924 237,477 237,477 125,723

93,991 93,991 116,609 116,609 117,376 117,376 101,129

93,991 93,991 116,609 116,609 117,376 117,376 101,129

22 22 28 28 28 28 15

122 122 154 154 155 155 82

965 965 1,222 1,222 1,230 1,230 651

1,109 1,109 1,404 1,404 1,413 1,413 748

(509,633) (509,633) (619,999) (619,999) (596,538) (596,538) (344,002)

793,122 793,122 1,465,510 1,465,510 1,142,403 1,142,403 240,066

24,792 24,792 (7,718) (7,718) (7,768) (7,768) (4,113)

308,281 308,281 837,793 837,793 538,097 538,097 (108,049)

780 780 987 987 994 994 161,773

780 780 987 987 994 994 161,773

CHA-203





Insurance:






General:



























IL002133000

Operating Fund

Program IL002134000

Operating Fund

Program IL002135000 Operating Fund Program IL002137000

4,536 4,536 5,745 5,745 5,783 5,783 3,062

56,873 56,873 72,038 72,038 72,512 72,512 38,389

812 812 1,029 1,029 1,036 1,036 548

62,221 62,221 78,812 78,812 79,331 79,331 41,999

1 1 (1) (1) 1 1 (1)

16,398 16,398 15,988 15,988 25,690 25,690 11,069

16,399 16,399 15,987 15,987 25,691 25,691 11,068

425,042 425,042 504,510 504,510 468,018 468,018 306,380

425,042 425,042 504,510 504,510 468,018 468,018 306,380

1,204,475 1,204,475 1,792,026 1,792,026 1,468,397 1,468,397 640,771

(891,040) (891,040) (1,454,538) (1,454,538) (1,328,017) (1,328,017) (339,453)

6,154 6,154 (3,602)

269,571 269,571 124,264 124,264 148,157 148,157 118,387

1,480,200 1,480,200 1,916,290 1,916,290 1,616,554 1,616,554 755,556

1,001,714 1,001,714 1,268,837 1,268,837 1,277,185 1,277,185 676,157

1,001,714 1,001,714 1,268,837 1,268,837 1,277,185 1,277,185 676,157

(165,051)$ (165,051)$ (309,965)$ (309,965)$ (198,989)$ (198,989)$ 221,919$

15,076,150$ 7,238,375$ 3,834,295$ 640,838$

- - - -

1,432 696 1,128 972

1,396 679 1,091 958

CHA-204





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program IL002139000

Operating Fund

Program IL002140000

Operating Fund

Program IL002141000

Operating Fund

Program

288,398 106,402$ 106,402 112,833$ 112,833 123,208$ 123,208

71 46 46 23 23 41 41

288,469 106,448 106,448 112,856 112,856 123,249 123,249

11,480 7,371 7,371 3,684 3,684 6,521 6,521

1,369 528 528 1,394 1,394 467 467

301,318 114,347 114,347 117,934 117,934 130,237 130,237

2,956 1,898 1,898 10,948 10,948 1,678 1,678

1,710 1,098 1,098 549 549 971 971

8,615 5,531 5,531 2,766 2,766 4,893 4,893

215 136 136 10,651 10,651 121 121

(1)

112,228 72,048 72,048 36,024 36,024 63,735 63,735

125,723 80,711 80,711 60,938 60,938 71,398 71,398

101,129 39,892 39,892 19,946 19,946 35,289 35,289

101,129 39,892 39,892 19,946 19,946 35,289 35,289

15 9 9 3,983 3,983 8 8

82 53 53 26 26 47 47

651 418 418 209 209 370 370

748 480 480 4,218 4,218 425 425

21,118 21,118

(344,002) (225,209) (225,209) 2,386 2,386 (203,087) (203,087)

240,066 395,467 395,467 99,082 99,082 463,819 463,819

(4,113) (2,640) (2,640) (1,320) (1,320) (2,336) (2,336)

(108,049) 167,618 167,618 121,266 121,266 258,396 258,396

161,773 338 338 169 169 91,871 91,871

161,773 338 338 169 169 91,871 91,871

CHA-205





Insurance:






General:



























Operating Fund

Program IL002139000

Operating Fund

Program IL002140000

Operating Fund

Program IL002141000

Operating Fund

Program

3,062 1,966 1,966 983 983 1,739 1,739

38,389 24,644 24,644 12,323 12,323 21,801 21,801

548 352 352 176 176 311 311

41,999 26,962 26,962 13,482 13,482 23,851 23,851

(1) 6 6 (5,229) (5,229) 1 1

11,069 7,092 7,092 3,553 3,553 6,286 6,286

624 624

11,068 7,098 7,098 (1,052) (1,052) 6,287 6,287

306,380 193,036 193,036 182,482 182,482

306,380 193,036 193,036 182,482 182,482

640,771 516,135 516,135 218,967 218,967 669,999 669,999

(339,453) (401,788) (401,788) (101,033) (101,033) (539,762) (539,762)

(3,602) 659 659 1,204 1,204

118,387 85,186 85,186 24,120 24,120 97,590 97,590

755,556 601,321 601,321 243,746 243,746 768,793 768,793

676,157 434,076 434,076 221,134 221,134 383,990 383,990

676,157 434,076 434,076 221,134 221,134 383,990 383,990

221,919$ (52,898)$ (52,898)$ 95,322$ 95,322$ (254,566)$ (254,566)$

491,306$ 781,955$ 5,781,276$

- - -

625 312 556

621 308 509

CHA-206





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002144000

Operating Fund

Program IL002145000

Operating Fund

Program IL002146000

Operating Fund

Program IL002147000

283,864$ 283,864 94,937$ 94,937 193,369$ 193,369 180,153$

152 152 26 26 1,921 1,921 34

284,016 284,016 94,963 94,963 195,290 195,290 180,187

24,519 24,519 4,442 4,442 8,503 8,503 5,529

974,290 974,290 293 293 24,049 24,049 2,969

1,282,825 1,282,825 99,698 99,698 227,842 227,842 188,685

97,692 97,692 27,340 27,340 56,565 56,565 1,423

13,503 13,503 612 612 1,267 1,267 823

18,400 18,400 3,084 3,084 6,380 6,380 4,147

(683) (683) 440 440 910 910 105

4,355 4,355

(2) (2) 33 33 68 68

239,697 239,697 40,180 40,180 83,132 83,132 54,036

372,962 372,962 71,689 71,689 148,322 148,322 60,534

132,720 132,720 36,674 36,674 46,996 46,996 29,921

132,720 132,720 36,674 36,674 46,996 46,996 29,921

36,204 36,204 5 5 11 11 7

191,203 191,203 29 29 61 61 40

75,216 75,216 233 233 482 482 314

302,623 302,623 267 267 554 554 361

(5,611) (5,611)

(773,817) (773,817) (123,161) (123,161) (269,937) (269,937) (187,159)

299,914 299,914 117,868 117,868 464,640 464,640 19,370

(8,784) (8,784) 5,991 5,991 12,396 12,396 (1,980)

(488,298) (488,298) 698 698 207,099 207,099 (169,769)

1,123 1,123 57,919 57,919 390 390 253

1,123 1,123 57,919 57,919 390 390 253

CHA-207





Insurance:






General:



























IL002144000

Operating Fund

Program IL002145000

Operating Fund

Program IL002146000

Operating Fund

Program IL002147000

6,539 6,539 1,096 1,096 2,268 2,268 1,474

81,992 81,992 13,744 13,744 28,436 28,436 18,484

(195) (195)

141,786 141,786 196 196 406 406 264

230,122 230,122 15,036 15,036 31,110 31,110 20,222

49,375 49,375 (5) (5) 3 3 4

23,641 23,641 3,963 3,963 8,199 8,199 5,329

35,610 35,610

997,700

108,626 108,626 3,958 3,958 8,202 8,202 1,003,033

(404,637) (404,637)

1,094,541 1,094,541 110,633 110,633 246,097 246,097 161,168

689,904 689,904 110,633 110,633 246,097 246,097 161,168

1,349,782 1,349,782 296,874 296,874 688,770 688,770 1,105,723

(66,957) (66,957) (197,176) (197,176) (460,928) (460,928) (917,038)

11,166 11,166 18,472

899,993 899,993 68,865 68,865 148,572 148,572 101,597

2,249,775 2,249,775 365,739 365,739 848,508 848,508 1,225,792

1,451,041 1,451,041 242,080 242,080 500,856 500,856 325,557

1,451,041 1,451,041 242,080 242,080 500,856 500,856 325,557

484,091$ 484,091$ (23,961)$ (23,961)$ (119,810)$ (119,810)$ (711,550)$

18,008,969$ 10,413,920$ 7,314,391$ 21,413,340$

- - (4,808,457) (11,222,324)

2,064 348 723 465

2,014 343 712 452

CHA-208





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program IL002148000

Operating Fund

Program IL002149000

Operating Fund

Program

Capital Fund

Program IL002151000

Operating Fund

Program

180,153 203,509$ 203,509 189,672$ 189,672 -$ 225,682$ 225,682

34 2,502 2,502 1,693 1,693 88 88

180,187 206,011 206,011 191,365 191,365 225,770 225,770

5,529 9,212 9,212 8,503 8,503 14,174 14,174

2,969 1,362 1,362 607 607

188,685 216,585 216,585 200,475 200,475 239,944 239,944

1,423 2,372 2,372 56,565 56,565 136,060 136,060

823 1,372 1,372 1,267 1,267 11,961 11,961

4,147 6,913 6,913 6,380 6,380 10,636 10,636

105 173 173 910 910 35,102 35,102

1,200 1,200

(1) (1) 68 68 (1) (1)

54,036 90,060 90,060 83,132 83,132 138,553 138,553

60,534 100,889 100,889 148,322 148,322 333,511 333,511

29,921 49,866 49,866 46,996 46,996 76,716 76,716

29,921 49,866 49,866 46,996 46,996 76,716 76,716

7 12 12 11 11 20,227 20,227

40 66 66 61 61 83,150 83,150

314 523 523 482 482 56,169 56,169

361 601 601 554 554 159,546 159,546

(136,352) (136,352)

(187,159) (311,931) (311,931) (269,937) (269,937) (481,034) (481,034)

19,370 523,604 523,604 174,601 174,601 401,384 401,384

(1,980) (3,300) (3,300) 12,396 12,396 (5,077) (5,077)

(169,769) 208,373 208,373 (82,940) (82,940) (221,079) (221,079)

253 422 422 390 390 (2,993) (2,993)

253 422 422 390 390 (2,993) (2,993)

CHA-209





Insurance:






General:



























Operating Fund

Program IL002148000

Operating Fund

Program IL002149000

Operating Fund

Program

Capital Fund

Program IL002151000

Operating Fund

Program

1,474 2,457 2,457 2,268 2,268 3,780 3,780

18,484 30,805 30,805 28,436 28,436 48,394 48,394

264 440 440 406 406 78,131 78,131

20,222 33,702 33,702 31,110 31,110 130,305 130,305

4 (3) (3) 4 4 59,036 59,036

5,329 8,883 8,883 8,199 8,199 13,665 13,665

(203) (203)

997,700

1,003,033 8,880 8,880 8,203 8,203 72,498 72,498

(279,640) (279,640)

161,168 266,022 266,022 236,568 236,568 715,820 715,820

161,168 266,022 266,022 236,568 236,568 436,180 436,180

1,105,723 668,755 668,755 389,203 389,203 984,684 984,684

(917,038) (452,170) (452,170) (188,728) (188,728) (744,740) (744,740)

18,472 4,212 4,212

101,597 126,693 126,693 160,922 160,922 51,855 51,855

1,225,792 799,660 799,660 550,125 550,125 1,036,539 1,036,539

325,557 542,594 542,594 14,734,694 1,018,915 13,715,779 841,111 841,111

325,557 542,594 542,594 14,734,694 1,018,915 13,715,779 841,111 841,111

(711,550)$ (40,481)$ (40,481)$ 14,385,044$ 669,265$ 13,715,779$ 44,516$ 44,516$

7,737,114$ 19,363,413$ 22,031,378$

- - -

780 720 1,188

757 679 1,182

CHA-210





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002152000

Operating Fund

Program IL002153000

Operating Fund

Program IL002156000

Operating Fund

Program IL002157000

Operating Fund

Program

488,556$ 488,556 75,104$ 75,104 238,437$ 238,437 1,105$ 1,105

93 93 17 17 177 177 21 21

488,649 488,649 75,121 75,121 238,614 238,614 1,126 1,126

14,882 14,882 2,693 2,693 27,226 27,226 3,401 3,401

57,517 57,517 193 193 21,389 21,389 24,312 24,312

561,048 561,048 78,007 78,007 287,229 287,229 28,839 28,839

152,507 152,507 694 694 141,321 141,321 876 876

2,217 2,217 401 401 4,178 4,178 507 507

11,168 11,168 2,020 2,020 19,032 19,032 2,552 2,552

38,682 38,682 49 49 62,434 62,434 63 63

(1) (1) 224 224

145,481 145,481 26,325 26,325 135,377 135,377 33,253 33,253

350,054 350,054 29,489 29,489 362,566 362,566 37,251 37,251

80,552 80,552 23,723 23,723 89,576 89,576 18,413 18,413

80,552 80,552 23,723 23,723 89,576 89,576 18,413 18,413

22,665 22,665 3 3 14 14 5,048 5,048

75,946 75,946 19 19 24,236 24,236 24 24

53,377 53,377 153 153 27,615 27,615 193 193

151,988 151,988 175 175 51,865 51,865 5,265 5,265

106,066 106,066 76,285 76,285 300 300

(505,329) (505,329) (87,190) (87,190) 15,583 15,583 25 25

296,475 296,475 247,157 247,157 28,980 28,980 254 254

(5,331) (5,331) (965) (965) 40,617 40,617 (1,219) (1,219)

(108,119) (108,119) 159,002 159,002 161,465 161,465 (640) (640)

(2,961) (2,961) 123 123 185,527 185,527 156 156

(2,961) (2,961) 123 123 185,527 185,527 156 156

CHA-211





Insurance:






General:



























IL002152000

Operating Fund

Program IL002153000

Operating Fund

Program IL002156000

Operating Fund

Program IL002157000

Operating Fund

Program

3,969 3,969 718 718 4,184 4,184 907 907

49,763 49,763 9,005 9,005 4,926 4,926 23,212 23,212

(7,657) (7,657) 129 129 (52) (52) 162 162

46,075 46,075 9,852 9,852 9,058 9,058 24,281 24,281

62,105 62,105 1 1 (3) (3) (3) (3)

14,348 14,348 2,597 2,597 17,796 17,796 52 52

503 503 855 855

76,956 76,956 2,598 2,598 18,648 18,648 49 49

(306,421) (306,421)

740,130 740,130 76,457 76,457

433,709 433,709 76,457 76,457

1,028,254 1,028,254 301,419 301,419 878,705 878,705 84,775 84,775

(467,206) (467,206) (223,412) (223,412) (591,476) (591,476) (55,936) (55,936)

83,300 83,300

274,431 274,431 135 135

259,787 259,787 39,566 39,566 632,008 632,008

1,288,041 1,288,041 340,985 340,985 1,236,436 1,236,436 716,918 716,918

877,560 877,560 158,605 158,605 1,203,837 1,203,837 189,412 186,093

877,560 877,560 158,605 158,605 1,203,837 1,203,837 189,412 186,093

150,567$ 150,567$ (104,373)$ (104,373)$ 254,630$ 254,630$ (498,667)$ (501,986)$

24,229,208$ 2,306,692$ 1,381,784$ -$

- - (1,682,936) 5,956,251

1,247 228 161

1,244 218 139

CHA-212





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Capital Fund

Program IL002158000

Operating Fund

Program IL002159000

Operating Fund

Program IL002160000

Operating Fund

Program IL002161000

-$ 283$ 283 86,795$ 86,795 92,264$ 92,264 98,543$

12 12 41 41 1,807 1,807 25

295 295 86,836 86,836 94,071 94,071 98,568

1,984 1,984 6,521 6,521 5,244 5,244 3,969

142 142 467 467 1,040,446 1,040,446 283

2,421 2,421 93,824 93,824 1,139,761 1,139,761 102,820

510 510 43,366 43,366 34,881 34,881 1,022

296 296 971 971 781 781 591

1,489 1,489 6,978 6,978 3,935 3,935 2,979

38 38 698 698 561 561 75

52 52 42 42

19,397 19,397 63,735 63,735 51,590 51,590 39,373

21,730 21,730 115,800 115,800 91,790 91,790 44,040

10,740 10,740 36,030 36,030 28,981 28,981 21,479

10,740 10,740 36,030 36,030 28,981 28,981 21,479

15,168 15,168 8 8 7 7 5

14 14 47 47 38 38 28

113 113 370 370 298 298 225

15,295 15,295 425 425 343 343 258

(278) (278)

15 15 (206,951) (206,951) (173,121) (173,121) (128,490)

148 148 256,141 256,141 (381,459) (381,459) 144,136

(711) (711) 9,504 9,504 7,644 7,644 (1,422)

(826) (826) 58,694 58,694 (546,936) (546,936) 14,224

91 91 299 299 240 240 182

91 91 299 299 240 240 182

CHA-213





Insurance:






General:



























Capital Fund

Program IL002158000

Operating Fund

Program IL002159000

Operating Fund

Program IL002160000

Operating Fund

Program IL002161000

529 529 1,739 1,739 1,399 1,399 1,058

6,635 6,635 21,801 21,801 17,535 17,535 13,270

95 95 311 311 250 250 190

7,259 7,259 23,851 23,851 19,184 19,184 14,518

(3) (3) (3) (3) (4) (4) 4

78 78 6,286 6,286 7,744 7,744 4,011

75 75 6,283 6,283 7,740 7,740 4,015

176,434 176,434 153,565 153,565 115,069

176,434 176,434 153,565 153,565 115,069

54,364 54,364 417,816 417,816 (245,093) (245,093) 213,785

(51,943) (51,943) (323,992) (323,992) 1,384,854 1,384,854 (110,965)

93 93

85,732 85,732 87,163 87,163 76,230 76,230 56,698

140,189 140,189 504,979 504,979 (168,863) (168,863) 270,483

3,319 116,866 116,866 383,990 383,990 308,862 308,862 272,759

(3,319) (3,319)

3,319 113,547 113,547 383,990 383,990 308,862 308,862 272,759

3,319$ (24,221)$ (24,221)$ (27,165)$ (27,165)$ 1,617,486$ 1,617,486$ 105,096$

-$ 607,306$ 12,047,852$ 8,774,554$

(506,229) - - -

552 444 336

534 442 336

CHA-214





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program

Capital Fund

Program IL002162000 Operating Fund Program Capital Fund Program IL002163000 Operating Fund Program

98,543 -$ 39,868$ 39,868 -$ 82,535$ 82,535

25 11 11 19 19

98,568 39,879 39,879 82,554 82,554

3,969 1,701 1,701 3,711 3,711

283 122 122 164,716 164,716

102,820 41,702 41,702 250,981 250,981

1,022 438 438 930 930

591 253 253 542 542

2,979 1,277 1,277 3,028 3,028

75 30 30 69 69

39,373 15,723 15,723 38,722 38,722

44,040 17,721 17,721 43,291 43,291

21,479 9,205 9,205 21,411 21,411

21,479 9,205 9,205 21,411 21,411

5 2 2 5 5

28 12 12 32 32

225 97 97 239 239

258 111 111 276 276

(128,490) (57,587) (57,587) (143,968) (143,968)

144,136 98,271 98,271 190,543 190,543

(1,422) (609) (609) (1,416) (1,416)

14,224 40,075 40,075 45,159 45,159

182 78 78 177 177

182 78 78 177 177

CHA-215





Insurance:






General:



























Operating Fund

Program

Capital Fund

Program IL002162000 Operating Fund Program Capital Fund Program IL002163000 Operating Fund Program

1,058 454 454 1,053 1,053

13,270 5,687 5,687 14,117 14,117

190 81 81 203 203

14,518 6,222 6,222 15,373 15,373

4 2 2 (4) (4)

4,011 1,719 1,719 5,822 5,822

4,015 1,721 1,721 5,818 5,818

115,069 50,046 50,046 126,032 126,032

115,069 50,046 50,046 126,032 126,032

213,785 125,179 125,179 257,537 257,537

(110,965) (83,477) (83,477) (6,556) (6,556)

56,698 23,829 23,829 59,177 59,177

270,483 149,008 149,008 316,714 316,714

233,734 39,025 434,320 434,320 233,056 233,056

(334,149) (334,149)

233,734 39,025 100,171 (334,149) 434,320 233,056 233,056

66,071$ 39,025$ (7,135)$ (441,455)$ 434,320$ 167,323$ 167,323$

2,753,005$

- 4,808,457

144 360

144 355

CHA-216





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










IL002164000 Operating Fund Program IL002165000

Operating Fund

Program IL999999999

Operating Fund

Program

Capital Fund

Program IL002222222

70,611$ 70,611 28,770$ 28,770 4,315$ 4,315 -$ -$

19 19 13 13

70,630 70,630 28,783 28,783 4,315 4,315

18,737 18,737 2,126 2,126 (15,883) (15,883)

337 337 153 153 62 62 3,202

89,704 89,704 31,062 31,062 (11,506) (11,506) 3,202

31,183 31,183 548 548 128 128

608 608 317 317 22 22

1,959 1,959 1,595 1,595 349 349

411 411 41 41 5 5

24 24

45,140 45,140 20,783 20,783 9,109 9,109

79,325 79,325 23,284 23,284 9,613 9,613

25,505 25,505 11,507 11,507 4,195 4,195

25,505 25,505 11,507 11,507 4,195 4,195

6 6 3 3 2 2

39 39 15 15 8 8

286 286 121 121 83 83

331 331 139 139 93 93

(168,262) (168,262) (64,417) (64,417) (92,490) (92,490)

206,492 206,492 80,076 80,076 217,420 217,420 6,000,000

6,541 6,541 (762) (762) (312) (312)

44,771 44,771 14,897 14,897 124,618 124,618 6,000,000

204 204 98 98 25 25

204 204 98 98 25 25

CHA-217





Insurance:






General:



























IL002164000 Operating Fund Program IL002165000

Operating Fund

Program IL999999999

Operating Fund

Program

Capital Fund

Program IL002222222

1,227 1,227 567 567 219 219

16,893 16,893 7,109 7,109 4,982 4,982

244 244 102 102 77 77 48,717

18,364 18,364 7,778 7,778 5,278 5,278 48,717

2 2 2 2 7,512 7,512 1

2 2 2 2 7,512 7,512 1

145,937 145,937 56,330 56,330 79,387 79,387

145,937 145,937 56,330 56,330 79,387 79,387

314,439 314,439 114,035 114,035 230,721 230,721 6,048,718

(224,735) (224,735) (82,973) (82,973) (242,227) (242,227) (6,045,516)

71,629 71,629 26,908 26,908 88,182 88,182 46,790

386,068 386,068 140,943 140,943 318,903 318,903 6,095,508

271,561 271,561 125,221 125,221 8,368,028 268,028 8,100,000 24,919,310

271,561 271,561 125,221 125,221 8,368,028 268,028 8,100,000 24,919,310

(24,803)$ (24,803)$ 15,340$ 15,340$ 8,037,619$ (62,381)$ 8,100,000$ 18,827,004$

-$ 28,465,482$ (1,542,606)$

11,222,324 4,449,199 (9,899,221) 4,394,715

429 150

234 129

CHA-218





FDS LINE REVENUE:





71500 Other revenue


70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:





Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:










Operating Fund

Program

3,202

3,202

6,000,000

6,000,000

CHA-219





Insurance:






General:



























Operating Fund

Program

48,717

48,717

1

1

6,048,718

(6,045,516)

46,790

6,095,508

24,919,310

24,919,310

18,827,004$

CHA-220





14.879 14.182 14.856 14.866 14.877

Total Programs

Mainstream

Vouchers

N/C S/R Section 8

Programs

Lower Income Housing Assistance

Program_Section 8 Moderate

Rehabilitation

Revitalization of Severely

Distressed Public Housing

Resident Opportunity and

Supportive Services

ASSETS

FDS LINE CURRENT ASSETS:

111 Cash-unrestricted 78,254,392$

113 Cash-other restricted 23,328,953 1,009,459

114 Cash-tenant security deposits 370,582

100 Total Cash 101,953,927 - - - 1,009,459 -

121 Accounts receivable - PHA projects 29,971,844 282,755 33,734

124 Account receivable - other government 44,178

125 Account receivable - miscellaneous 1,419,527 18,238

126 Accounts receivable - tenants 851,139

127 Notes, Loans, & mortgages receivable - Current -

129 Accrued interest receivable 504,083 1,127

120 Total receivables, net of allowance for doubtful accounts 32,790,771 - 18,238 282,755 34,861 -

131 Investments - unrestricted 226,184,941

132 Investments - restricted 62,065,606 348,209

142 Prepaid expenses and other assets 1,944,533 6,665

144 Inter program - due from 5,943,397 302,954 8,273,305 20,815,230 15,630

150 Total Current Assets 430,883,175 302,954 24,903 8,556,060 22,207,759 15,630

161 Land 78,859,871 2,228,180 64,334,975

162 Buildings 256,407,330 135,314 1,467,000

164 Furniture, equipment and machinery - administration 20,910,649 2,234,265

165 Leasehold improvements 116,652

166 Accumulated depreciation (180,306,629) (68,924) (942,606)

167 Construction in progress 60,862,950 2,747,636

160 Total capital assets, net of accumulated depreciation 236,850,823 - 2,294,570 - 69,841,270 -

171 Notes, Loans, & mortgages receivable – Non-current 246,793,244 19,018,753 173,046,729

174 Other assets 2,386,112 1 0

180 Total Non-current Assets 486,030,179 - 21,313,324 - 242,887,999 -

190 Total Assets 916,913,354$ 302,954$ 21,338,227$ 8,556,060$ 265,095,758$ 15,630$

200 Deferred Outflow of Resources 2,556,699

LIABILITIES

CURRENT LIABILITIES

311 Bank overdraft -

312 Accounts payable <= 90 days 11,760,825 1,430 111,360

321 Accrued wage/payroll taxes payable 860,467

322 Accrued compensated absences - current portion 1,317,651

325 Accrued interest payable 37,525

331 Accounts payable - HUD PHA Programs 322,137 26,787 295,350

341 Tenant security deposits 390,841

342 Deferred revenue 46,212,854 36,742 638,968 1,582,430 15,565

343 Current portion of long-term debt - capital projects/mortgage revenue bonds 22,367,539

345 Other current liabilities 5,560,053

346 Accrued liabilities - other 20,681,614 16,840 29,485

347 Inter program - due to 132,822,211 6,468,212

310 Total Current Liabilities 242,333,717 63,529 6,486,482 934,318 1,723,275 15,565

351 Long-term - Capital Projects/ Mortgage Revenue 66,247

353 Non-current liabilities - other 10,144,267 352,154 16,305

357 Accrued Pension Liability 1,232,424

350 Total Non-current liabilities 11,442,938 - 352,154 - 16,305 -

300 Total Liabilities 253,776,655 63,529 6,838,636 934,318 1,739,580 15,565

400 Deferred Inflows of Resources 1,861,398

508.1 Net investment in capital assets 214,417,038 2,294,570 69,841,270

511.1 Restricted Net Position 23,328,953 1,009,459

512.1 Unrestricted Net Position 426,086,009 239,425 12,205,021 7,621,742 192,505,449 65

513 Total Equity/Net Position 663,832,000 239,425 14,499,591 7,621,742 263,356,178 65

600 Total Liabilities and Equity/Net Position 917,608,655$ 302,954$ 21,338,227$ 8,556,060$ 265,095,758$ 15,630$

CHA-221





14.879 14.182 14.856 14.866 14.877

Total Programs

Mainstream

Vouchers

N/C S/R Section 8

Programs



Rehabilitation




Supportive Services

FDS LINE REVENUE:

70300 Net tenant rental revenue 835,445$

70400 Tenant revenue - other 140,774

70500 Total Tenant Revenue 976,219 - - - - -

70600 HUD PHA operating grants 708,814,862 464,217 8,830,488 394,616 796,565

70610 Capital grants 93,419,973 3,109,850

70800 Other government grants -

71100 Investment income - unrestricted 1,254,945 8

71500 Other revenue 5,801,301 9,983

71600 Gain or loss on sale of capital assets (32,349)

72000 Investment income - restricted 7,543,895

70000 Total Revenue 817,778,846 464,217 8 8,830,488 3,514,449 796,565

EXPENSES:

Administrative:

91100 Administrative salaries 8,397,352

91200 Auditing fees 473,525 25,200

91500 Employee benefit contributions - administrative 3,314,253

91600 Office Expenses 30,720,098 25,939 720,093

91700 Legal Expense 370,197

91800 Travel 37,062

91810 Allocated Overhead 14,742,641

91000 Total Operating-Administrative 58,055,128 25,939 - 745,293 - -

Tenant Services:

92100 Tenant services - salaries -

92400 Tenant services - other 21,777,803 394,616 796,565

92500 Total Tenant Services 21,777,803 - - - 394,616 796,565

Utilities:

93100 Water 25,682

93200 Electricity 77,633

93300 Gas 17,217

93500 Labor 15,153

93700 Employee benefit contributions - utilities 2,313

93000 Total Utilities 137,998 - - - - -

Maintenance:

94100 Ordinary maintenance and operations - labor 145,439

94200 Ordinary maintenance and operations - materials and other 22,329

94300 Ordinary Maintenance and Operations Contracts 273,382

94500 Employee benefit contribution - ordinary maintenance 27,368

94000 Total Maintenance 468,518 - - - - -

CHA-222





14.879 14.182 14.856 14.866 14.877

Total Programs

Mainstream

Vouchers

N/C S/R Section 8

Programs



Rehabilitation




Supportive Services

95100 Protective services - labor -


95200 Protective services - other contract costs 564,345

95000 Total Protective Services 564,345 - - - - -

Insurance:

96110 Property Insurance -

96120 Liability Insurance -

96130 Workmen's Compensation -

96140 All Other Insurance 9,831

96100 Total Insurance Premiums 9,831 - - - - -

General:

96200 Other general expenses 1,782,491 1 (1) 12,492

96300 Payments in Lieu of Taxes 38,369

96400 Bad debt - tenant rents 63,346

96600 Bad debt - other -

96720 Interest on Notes Payable (Short and Long Term) 356,697

96800 Severance expense 5,649,497

96000 Total Other General Expenses 7,890,400 1 - (1) 12,492 -

96900 Total Operating Expenses 88,904,023 25,940 - 745,292 407,108 796,565

97000 Excess Revenue Over Operating Expenses 728,874,823 438,277 8 8,085,196 3,107,341 -


97100 Extraordinary maintenance -

97300 Housing assistance payments 450,179,788 430,242 7,451,022

97350 Hap Portability - In 294

97400 Depreciation expense 1,830,680 13,315

90000 Total Expenses 540,914,785 456,182 13,315 8,196,314 407,108 796,565


10010 Operating transfer in 829,331,812

10020 Operating transfer out (1,175,618,340)

10080 Special items, net gain/loss 176,581,661

10100 Total other financing sources (uses) (169,704,867) - - - - -

10000 Excess (Deficiency) of Revenue Over (Under) Expenses 107,159,194$ 8,035$ (13,307)$ 634,174$ 3,107,341$ -$


11030 Beginning equity 554,706,680$ 231,390 14,512,898 6,987,568 260,248,837 65

11040 Prior period adjustments, equity transfers, and corrections 1,966,126

11190 Unit Months Available 580,317 600 15,324

11210 Unit Months Leased 568,744 578 14,469

CHA-223





ASSETS





100 Total Cash


124 Account receivable - other government



127 Notes, Loans, & mortgages receivable - Current








161 Land

162 Buildings







174 Other assets


190 Total Assets


LIABILITIES

CURRENT LIABILITIES

311 Bank overdraft


321 Accrued wage/payroll taxes payable



331 Accounts payable - HUD PHA Programs









353 Non-current liabilities - other


350 Total Non-current liabilities








14.871 14.881 14.895 14.CFP 14.HCV 14.OPS

HUD - Veteran Affairs

Supportive Housing Program

Moving To Work

Demonstration Program Jobs- Plus Pilot Initiative

MTW Demonstration Program

for Capital Fund

MTW Demonstration Program for

Housing Choice Vouicher Program

MTW Demonstration

Program for Low Rent

41,839,988

592,164

- 42,432,152 - - - -

21,973,674 377,891

102

- 21,973,776 377,891 - - -

377,784

377,784 64,405,928 377,891 - - -

- - - - - -

- - - - - -

377,784$ 64,405,928$ 377,891$ -$ -$ -$

2,556,698

3,863,017 15,310

321,500

705,978 38,798,845

22,856

9,861,443 204,470

16,596,940 158,111

705,978 69,464,601 377,891 - - -

1,379,186

1,232,424

- 2,611,610 - - - -

705,978 72,076,211 377,891 - - -

1,861,397

592,164

(328,194) (7,567,146)

(328,194) (6,974,982) - - - -

377,784$ 65,101,229$ 377,891$ -$ -$ -$

CHA-224





ASSETSFDS LINE REVENUE:




70600 HUD PHA operating grants

70610 Capital grants

70800 Other government grants


71500 Other revenue


72000 Investment income - restricted

70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:




Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:






14.871 14.881 14.895 14.CFP 14.HCV 14.OPS



Moving To Work



for Capital Fund



MTW Demonstration


- - - - - -

8,589,242 590,494 21,059,864 502,496,912 165,190,771

90,310,123

1,010,355

275,149

8,589,242 1,285,504 590,494 111,369,987 502,496,912 165,190,771

7,618,312

391,450

3,296,409

29,407,812 250

311,326

30,926 5,975

14,436,801

- 55,493,036 6,225 - - -

14,969,637 584,269

- 14,969,637 584,269 - - -

- - - - - -

1,500

37,261

- 38,761 - - - -

CHA-225





ASSETS95100 Protective services - labor




Insurance:




96140 All Other Insurance


General:



96400 Bad debt - tenant rents

96600 Bad debt - other


96800 Severance expense







97350 Hap Portability - In






10080 Special items, net gain/loss








14.871 14.881 14.895 14.CFP 14.HCV 14.OPS



Moving To Work



for Capital Fund



MTW Demonstration


171,879

- 171,879

- - - - - -

1,465,337

7,978

- 1,473,315 - - - -

- 72,146,628 590,494 - - -

8,589,242 (70,861,124) - 111,369,987 502,496,912 165,190,771

8,581,555 437,152,477

294

8,581,555 509,299,399 590,494 - - -

779,057,670

(319,738,598) (111,369,987) (502,496,912) (165,190,771)

- 459,319,072 - (111,369,987) (502,496,912) (165,190,771)

7,687$ (48,694,823)$ -$ -$ -$ -$

(335,881) 41,719,841

13,758 550,635

11,520 542,177

CHA-226





ASSETS





100 Total Cash













161 Land

162 Buildings







174 Other assets


190 Total Assets


LIABILITIES

CURRENT LIABILITIES

311 Bank overdraft
























14.850b 17.275 16.738 81.127 81.128 11.557 14.897

Development Program

ARRA Jobs for the

Future

Edward Byrne Memorial

Justice Asst. Grant

ARRA-Energy Efficient

Appliance Rebate

Program

FY 2009 Energy

Efficiency

Conservation Block

Grant

ARRA Broadband

Technology

Opportunties Program

Juvenile Re-Entry

Assistance

Program

- - - - - - -

20,935

22,447 6,118 15,613

- - 22,447 6,118 - 15,613 20,935

8,189,155 811 (22,447) 1,210,434 514,690 (15,613) (20,935)

8,189,155 811 - 1,216,552 514,690 - -

970,680

(509,577)

- - - - 461,103 - -

44,479,262

44,479,262 - - - 461,103 - -

52,668,417$ 811$ -$ 1,216,552$ 975,793$ -$ -$

106,219

813 889,376 29,318

106,219 813 - 889,376 29,318 - -

- - - - - - -

106,219 813 - 889,376 29,318 - -

461,104

52,562,198 (2) 327,176 485,371

52,562,198 (2) - 327,176 946,475 - -

52,668,417$ 811$ -$ 1,216,552$ 975,793$ -$ -$

CHA-227













71500 Other revenue



70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:




Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:






14.850b 17.275 16.738 81.127 81.128 11.557 14.897

Development Program

ARRA Jobs for the

Future


Justice Asst. Grant


Appliance Rebate

Program

FY 2009 Energy

Efficiency

Conservation Block

Grant

ARRA Broadband

Technology


Juvenile Re-Entry

Assistance

Program

- - - - - - -

44,185

- - - - - - 44,185

- - - - - - -

44,185

- - - - - - 44,185

- - - - - - -

- - - - - - -

CHA-228









Insurance:






General:



























14.850b 17.275 16.738 81.127 81.128 11.557 14.897

Development Program

ARRA Jobs for the

Future


Justice Asst. Grant


Appliance Rebate

Program

FY 2009 Energy

Efficiency

Conservation Block

Grant

ARRA Broadband

Technology


Juvenile Re-Entry

Assistance

Program

- - - - - -

- - - - - - -

2

- 2 - - - - -

- 2 - - - - 44,185

- (2) - - - - -

- 2 - - - - 44,185

- - - - - - -

-$ (2)$ -$ -$ -$ -$ -$

52,562,198 327,176 946,475

CHA-229





ASSETS





100 Total Cash













161 Land

162 Buildings







174 Other assets


190 Total Assets


LIABILITIES

CURRENT LIABILITIES

311 Bank overdraft
























14.872

Emergency Safety and

Security Grant Business Activities Component Unit State/Local Fiduciary Pension Central Office Cost Center Eliminations

84,123 1,485,347 13,938,697 2,368,924 18,537,313

11,608,890 4,744,466 5,373,974

210,912 159,670

- 84,123 13,305,149 18,683,163 2,368,924 24,070,957 -

144,004 988 7,137,863

364,849 1,036,440

352,094 499,045

1,602,546 (1,602,546)

356,272 68,097 22,407 87,864 324,486 (356,272)

- 2,102,822 421,179 387,256 87,864 8,997,834 (1,958,818)

11,362,354 92,952,910 121,869,677

57,733,657 3,983,740

1,937,868

(309,334) (8,950,179) 12,329,913 (36,768,001)

- 1,877,611 62,509,806 42,762,686 95,409,698 124,092,075 (1,958,818)

668,275 6,901,875 4,726,566

19,014,210 232,191,464 282,666 2,345,996

14,151 18,662,233

116,652

(396,129) (162,289,930) (187,654) (15,911,809)

248,845 2,200 56,106,689 1,757,580

248,845 18,620,281 126,690,649 6,996,887 - 11,697,218 -

48,671,596 10,248,500 (48,671,596)

1,865,770 68,697 451,644

248,845 69,157,647 126,759,346 6,996,887 - 22,397,362 (48,671,596)

248,845$ 71,035,258$ 189,269,152$ 49,759,573$ 95,409,698$ 146,489,437$ (50,630,414)$

1$

3,438 6,136,281 295,765 1,228,005

860,467

996,151

36,219 356,272 1,306 (356,272)

222,436 168,405

2,898 3,464,502 47,419

20,850,000 1,602,546 1,500,000 17,539 (1,602,546)

48,302 38,369 5,450,526

25,668 4,773,755 8,137 5,761,816

109,598,948

- 20,963,627 13,132,557 4,973,945 295,765 124,129,276 (1,958,818)

66,247

48,672,429 100 8,395,689 (48,671,596)

- - 48,672,429 100 - 8,461,936 (48,671,596)

- 20,963,627 61,804,986 4,974,045 295,765 132,591,212 (50,630,414)

1

248,845 (2,229,719) 126,690,649 5,496,887 11,613,432

11,608,890 4,744,466 5,373,974

52,301,350 (10,835,373) 34,544,175 95,113,933 (3,089,181)

248,845 50,071,631 127,464,166 44,785,528 95,113,933 13,898,225 -

248,845$ 71,035,258$ 189,269,152$ 49,759,573$ 95,409,698$ 146,489,437$ (50,630,414)$

CHA-230













71500 Other revenue



70000 Total Revenue

EXPENSES:

Administrative:


91200 Auditing fees



91700 Legal Expense

91800 Travel



Tenant Services:




Utilities:

93100 Water

93200 Electricity

93300 Gas

93500 Labor



Maintenance:






14.872



289,921 545,524

(4,156) 189,260 (44,330)

- 289,921 541,368 189,260 - (44,330) -

248,845 159,884 3,384,287 (3,435,508)

356,272 (170,181) 379,501 35,262 (356,272)

3,019,820 2,443,222 53,127

(32,349)

7,543,895

248,845 806,077 3,755,474 3,588,581 9,987,117 11,710 (3,791,780)

73,160 368,756 337,124

56,875

17,844

55,594 124,105 29,252 357,053

15,000 43,871

161

305,840

- 70,594 521,110 398,008 457,799 337,124 -

137,743 4,850,788

- - 137,743 4,850,788 - - -

15,015 10,667

58,395 19,238

17,217

15,153

2,313

- 90,627 47,371 - - - -

145,439

2,081 18,748

93,763 142,358

27,368

- 95,844 333,913 - - - -

CHA-231









Insurance:






General:



























14.872



392,466

- - 392,466 - - -

9,831

- - 9,831 - - - -

3 14,714 289,942 1

38,369

55,368

355,391 356,272 1,306 (356,272)

5,649,497

- 355,394 464,723 291,248 5,649,497 1 (356,272)

- 612,459 1,907,157 5,540,044 6,107,296 337,125 (356,272)

248,845 193,618 1,848,317 (1,951,463) 3,879,821 (325,415) (3,435,508)

(3,435,508)

396,129 1,412,416 8,820

- 1,008,588 3,319,573 5,548,864 6,107,296 337,125 (3,791,780)

50,274,142

(50,274,142) (26,547,930)

176,581,661

- 50,274,142 126,307,519 - - (26,547,930) -

248,845$ 50,071,631$ 126,743,420$ (1,960,283)$ 3,879,821$ (26,873,345)$ -$

46,745,811 91,234,112 39,526,190

720,746 1,245,380

CHA-232

III. STATISTICAL SECTION

(Unaudited)


STATISTICAL SECTION NARRATIVE YEAR ENDED DECEMBER 31, 2016

CHA-235

This part of the Chicago Housing Authority’s (the Authority) comprehensive annual financial

report presents detailed information as a context for understanding what the information in the

financial statements, note disclosures, and required supplementary information says about the

Authority’s overall financial health.

Contents:

Financial Trends These schedules contain trend information to help the reader understand how the

Authority’s financial performance and well-being have changed over time. These schedules can be viewed on pages 236-238.

Revenue Capacity These schedules contain information to help the reader assess the factors affecting

the Authority’s ability to generate its own source revenue. This schedule can be viewed

on page 239.

Debt Capacity These schedules present information to help the reader assess the affordability of

the Authority’s current levels of outstanding debt and the Authority’s ability to issue

additional debt in the future. These schedules can be viewed on pages 240-241.

Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader

understand the environment within which the Authority’s financial activities take place and to help make comparisons over time and with other governments. These

schedules can be viewed on pages 242-243.

Operating Information

These schedules contain information about the Authority’s operations and resources

to help the reader understand how the Authority’s financial information relates to the

services the Authority provides and the activities it performs. This schedule can be

viewed on page 244-250.

Source: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year. The Authority implemented GASB Statement 34 in 2001; schedules presenting government-wide information include information beginning in that year, unless otherwise noted.


NET POSITION BY COMPONENT - UNAUDITED

LAST TEN YEARS ENDED DECEMBER 31, 2016

Fiscal

Year Net Investment in Capital Assets Restricted Unrestricted Total Net Position

2016 1,105,438,328$ 7,161,692$ 779,109,151$ 1,891,709,171$

2015 1,119,603,817 5,472,087 790,464,361 1,915,540,265

2014 (2) 1,144,886,744 5,442,176 805,231,640 1,955,560,560

2013 1,186,054,913 5,646,860 848,381,130 2,040,082,903

2012 1,228,338,702 9,338,356 805,988,499 2,043,665,557

2011 1,288,871,840 9,548,599 702,603,791 2,001,024,230

2010 1,349,735,358 5,075,153 554,711,629 1,909,522,140

2009 1,334,539,457 6,144,815 413,743,404 1,754,427,676

2008 1,252,221,044 7,130,148 361,901,199 1,621,252,391

2007 (1) 1,163,465,152 3,695,864 283,070,960 1,450,231,976

(1) Fiscal year 2007 amounts as restated in 2008.


CHA-236

CHICAGO HOUSING AUTHORITYCHANGE IN NET POSITION BY PROGRAMENTERPRISE FUND - ALL PROGRAMS - UNAUDITEDLAST TEN YEARS ENDED DECEMBER 31, 2016

Operating and Operating and Operating and Operating and Operating and Operating and

Fiscal Non-operating Non-operating Change in Non-operating Non-operating Change in Non-operating Non-operating Change in

Year Revenues Expenses Net Position Revenues Expenses Net Position Revenues Expenses Net Position

(1) (2) (1) (2) (1) (2)

2016 337,533,327$ 495,674,022$ (158,140,695)$ 186,113,387$ 3,133,472$ 182,979,915$ 449,813$ 1,021,904$ (572,091)$

2015 396,708,619 366,690,476 30,018,143 - - - - 13,315 (13,315)

2014 (5) 429,981,846 378,782,758 51,199,088 - - - - 13,315 (13,315)

2013 400,034,462 370,947,826 29,086,636 - - - 54,034 7,155 46,879

2012 570,218,243 387,376,508 182,841,735 - - - 4,796 29,296 (24,500)

2011 412,000,997 384,265,737 27,735,260 - - - 75,279 103,322 (28,043)

2010 473,373,924 375,768,537 97,605,387 - - - 2,002 1,398,116 (1,396,114)

2009 462,614,119 383,598,309 79,015,810 - - - 1,414,200 689,221 724,979

2008 453,420,290 341,661,298 111,758,992 - - - 1,531,584 1,099,202 432,382

2007 (4) 438,635,579 357,014,464 81,621,115 - - - 1,606,120 1,407,085 199,035

Average 437,452,141$ 384,177,994$ 53,274,147$ 18,611,339$ 313,347$ 18,297,992$ 513,783$ 578,193$ (64,410)$

Operating and Operating and Operating and Operating and

Fiscal Non-operating Non-operating Change in Non-operating Non-operating Change in

Year Revenues Expenses Net Position Revenues Expenses Net Position

(1) (2) (1) (2)

2016 521,666,362$ 578,639,895$ (56,973,533)$ 11,690,304$ 6,944,008$ 4,746,296$

2015 546,412,268 622,323,711 (75,911,443) 5,908,661 2,797,873 3,110,788

2014 541,572,123 628,526,328 (86,954,205) (5) 4,758,215 2,294,457 2,463,758

2013 498,840,186 537,227,056 (38,386,870) 11,656,463 3,316,759 8,339,704

2012 539,119,510 685,431,499 (146,311,989) 13,337,923 4,080,186 9,257,737

2011 547,271,068 473,862,972 73,408,096 16,621,847 5,345,170 11,276,677

2010 514,667,374 460,571,053 54,096,321 12,806,034 8,017,164 4,788,870

2009 513,296,999 468,282,487 45,014,512 13,273,756 4,853,772 8,419,984

2008 494,152,643 436,190,444 57,962,199 2,840,212 1,973,370 866,842

2007 514,722,187 451,164,522 63,557,665 6,897,319 3,547,661 3,349,658

Average 523,172,072$ 534,221,997$ (11,049,925)$ 9,979,073$ 4,317,042$ 5,662,031$

(1) Revenue includes Intergovernmental Revenue and transfers in.

(2) Total expenses include Housing Assistance payments for the Housing Choice Voucher (Section 8) and transfers out.

(3) Housing Choice Voucher (Section 8) includes Section 8 11b.


(5) Fiscal year 2014 (Low Rent) amounts as restated in 2015.

Business ActivitiesLow Rent

Housing Choice Voucher (Section 8) (3)

Rental Assistance Demonstration

Other Grants

CHA-237


REVENUES, EXPENSES, AND CHANGES IN NET POSITION - UNAUDITED


2016 2015 2014 2013 2012 2011 2010 2009 2008 2007

(3) (2)

OPERATING REVENUES:

Tenant Rent 51,198,078$ 50,262,310$ 49,354,653$ 47,674,682$ 45,107,090$ 43,266,280$ 40,811,505$ 40,438,472$ 38,363,613$ 35,842,974$

Intergovernmental Rental Assistance (HUD) - - - - - - - 1,094,147 1,113,785 895,991

Other Tenant Revenue 231,277 472,101 274,139 336,166 51,851 242,821 898,577 215,160 517,224 622,007

Administrative Fees 44,640,833 38,295,128 32,745,308 26,548,848 32,421,841 31,662,358 30,961,591 29,898,525 28,789,404 27,888,522

Other Revenue 8,922,319 3,654,119 1,465,469 7,348,647 6,442,364 7,783,024 5,786,721 1,461,991 2,079,732 2,301,047

Total Operating Revenues 104,992,507 92,683,658 83,839,569 81,908,343 84,023,146 82,954,483 78,458,394 73,108,295 70,863,758 67,550,541

OPERATING EXPENSES:

Administrative 111,582,251 78,039,792 82,129,041 79,238,909 78,465,112 84,198,234 88,531,224 85,059,221 85,086,814 85,064,679

Tenant Services 40,909,355 62,140,313 67,286,616 71,520,115 68,095,485 66,882,279 65,709,385 56,128,369 52,657,720 53,155,696

Utilities 23,437,195 24,443,996 27,900,585 24,300,816 21,123,866 24,292,633 24,730,923 27,343,892 32,966,567 38,619,125

Maintenance 54,938,684 63,710,710 73,734,005 70,802,931 63,492,347 67,609,493 71,650,210 74,540,010 74,379,033 77,267,217

Protective Services 33,181,359 30,621,162 27,090,894 22,874,532 21,465,336 23,193,512 23,394,718 18,015,410 15,606,471 27,620,916

General 18,881,431 12,006,577 9,780,850 10,511,108 10,209,433 9,947,223 8,204,812 24,798,674 6,403,175 10,697,311

Depreciation 132,507,865 146,147,778 156,214,116 158,195,071 160,973,265 168,396,522 152,748,406 139,819,854 115,603,635 102,661,126

Total Operating Expenses 415,438,140 417,110,328 444,136,107 437,443,482 423,824,844 444,519,896 434,969,678 425,705,430 382,703,415 395,086,070

NON-OPERATING REVENUES:

Intergovernmental Revenue (HUD) 664,174,029 660,566,851 668,672,775 639,880,565 697,014,955 725,444,694 699,146,209 700,200,067 648,690,652 677,053,029

Intergovernmental Revenue (Other) (41,873) 26,250 421,431 865,238 4,942,934 5,929,313 5,923,363 1,080,240 34,909 1,802,478

Non-Intergovernmental Revenue 1,160,000 909,005 1,005,475 2,026,286 2,525,319 473,848 71,848 635,650 130,843 63,183

Investment (Loss) Income 4,229,832 3,277,292 6,789,406 (2,381,394) 4,328,476 9,196,149 4,141,104 4,745,632 12,184,507 16,407,659

Other Non-operating Revenue 3,138,316 1,825,438 2,500,292 826,236 2,113,661 2,811,973 - 370,303 - 157,302

Gain on Disposition of Assets - 5,487,763 13,277 - 8,695,149 - - - - 3,213,050

Total Non-Operating Revenues 672,660,304 672,092,599 679,402,656 641,216,931 719,620,494 743,855,977 709,282,524 707,031,892 661,040,911 698,696,701

NON-OPERATING EXPENSES:

Interest Expense 11,357,846 10,771,369 10,801,508 8,717,804 39,112,667 16,755,068 17,948,071 17,266,832 16,815,093 17,090,382

Housing Assistance Payments 454,383,708 430,597,718 381,548,403 365,572,003 364,208,393 360,367,808 352,293,400 339,923,256 319,635,569 307,082,779

Other Non-operating Expense - - - - - - 261,345 - 145,660 -

Loss on Disposition of Assets 13,724,184 - - 1,438,919 - 1,444,020 1,843,511 5,396,532 1,284,341 -

Total Non-operating Expenses 479,465,738 441,369,087 392,349,911 375,728,726 403,321,060 378,566,896 372,346,327 362,586,620 337,880,663 324,173,161

Intergovernmental Capital Contributions (1) 93,419,973 53,682,863 43,379,948 86,464,280 66,143,591 87,778,422 174,669,551 141,327,148 159,699,824 101,739,462

CHANGE IN NET POSITION (23,831,094)$ (40,020,295)$ (29,863,845)$ (3,582,654)$ 42,641,327$ 91,502,090$ 155,094,464$ 133,175,285$ 171,020,415$ 148,727,473$

(1) Intergovernmental capital contributions from HUD & other sources.



CHA-238


SIGNIFICANT OWN-SOURCE REVENUE - UNAUDITED


Tenant

Fiscal Rental % Total

Year Revenue Annual Revenues

2016 51,198,078$ 5.9%

2015 50,262,310 6.1%

2014 49,354,653 6.1%

2013 47,674,682 5.9%

2012 45,107,090 5.2%

2011 43,266,280 4.7%

2010 40,811,505 4.2%

2009 40,438,472 4.4%

2008 38,363,613 4.3%

2007 35,842,974 4.1%

Average 44,231,966$ 5.1%

Revenue Base Housing Portfolio

Rates 30% of Resident Income

Principal Payers Low-income Residents

CHA-239

CHICAGO HOUSING AUTHORITYLONG-TERM DEBT - UNAUDITEDLAST TEN YEARS ENDED DECEMBER 31, 2016

Total

% Outstanding

% of Personal Debt Per

Fiscal Capital Debt To Income Population Capita

Year Bank Notes Mortgages HUD Loan Revenue Bonds Bond Premium Leases Other Total Equity (1) (2) (2)

2016 -$ -$ -$ 16,680,000$ -$ 148,052,242$ -$ 164,732,242$ 8.7% 0.03% 2,720,546 60.55$

2015 - - - 17,930,000 - 138,542,819 - 156,472,819 8.2% 0.03% 2,722,389 57.48

2014 - - - 19,145,000 - 134,909,409 - 154,054,409 7.9% 0.03% 2,718,782 56.66

2013 - - - 29,645,000 73,262 133,369,469 (14,097) 163,073,634 8.0% 0.04% 2,714,856 60.07

2012 - - - 39,665,000 141,800 128,726,011 (34,824) 168,497,987 8.2% 0.04% 2,707,120 62.24

2011 - - - 206,145,000 4,294,704 119,322,756 (453,259) 329,309,201 16.5% 0.08% 2,695,831 122.15

2010 3,663,610 - - 216,510,000 4,944,704 129,052,443 (590,229) 353,580,528 18.5% 0.08% 2,695,598 131.17

2009 6,416,967 - - 199,130,000 5,643,007 119,085,661 (747,052) 329,528,583 18.8% 0.08% 2,814,629 117.08

2008 9,067,656 - - 223,645,000 6,476,920 91,780,802 (1,082,483) 329,887,895 20.3% 0.08% 2,814,629 117.20

2007 11,631,642 - 25,780,301 246,960,000 7,528,518 78,864,337 (1,597,787) 369,167,011 25.5% 0.09% 2,896,016 127.47

Source: Chicago Housing Authority's financial statements

(1) Source: Bureau of Economic Analysis - U.S. Department of Commerce.

(2) Source: U.S. Department of Labor, Bureau of Labor Statistics and U.S. Census Bureau.

(3) Debt excludes component units.

CHA-240


PLEDGED REVENUE COVERAGE - UNAUDITED

CAPITAL FUND PROGRAM CAPITAL CONTRIBUTIONS


Fiscal

Year Revenue Principal Interest Coverage

2016 93,419,973$ -$ -$ -

2015 53,682,863 - - -

2014 43,379,948 9,310,000 232,750 4.5

2013 86,464,280 8,855,000 461,881 * 9.3

2012 66,143,591 165,335,000 8,881,647 0.4

2011 87,778,422 8,010,000 9,375,254 5.0

2010 174,669,551 7,620,000 9,770,998 10

2009 141,327,148 24,515,000 10,585,370 4.0

2008 159,699,824 23,315,000 11,765,125 4.6

2007 101,739,462 22,180,000 13,793,425 2.8

*Excludes loss on extinguishment

Source: Chicago Housing Authority's financial statements

CAPITAL FUND PROGRAM CAPITAL CONTRIBUTIONS

CHA-241


CITY OF CHICAGO

DEMOGRAPHIC AND ECONOMIC STATISTICS - UNAUDITED


Income(amount in thousands)

PercentMedian Number of Per Capita Percent of Percent of Unemployment Personal

Year Population Age Households Income Number Population Number Population Rate Income(1) (1) (1) (1) (2) (2) (2) (2) (3)

2016 2,720,546 33.5 1,085,436 29,486$ 4,916 51.4 4,657 48.8 5.3 514,662,122$

2015 2,722,389 33.5 1,194,337 28,623 4,895 51.3 4,611 48.9 5.1 484,322,292

2014 2,718,782 32.9 1,028,746 28,436 4,126 51.6 3,878 48.5 5.6 468,001,322

2013 2,714,856 32.9 1,030,076 28,202 4,102 51.3 3,760 47.0 8.3 459,981,371

2012 2,707,120 32.9 1,030,746 27,940 4,129 51.6 3,774 47.2 8.6 436,998,041

2011 2,695,598 32.8 1,045,560 25,650 4,844 50.6 4,394 45.9 9.3 435,413,000

2010 2,695,598 34.8 1,045,666 24,664 4,848 50.6 4,425 46.2 8.7 418,929,453

2009 2,814,629 34.5 1,037,069 23,303 1,339 47.6 1,243 44.2 10.6 406,898,110

2008 2,814,629 34.1 1,032,746 23,529 1,339 47.6 1,243 44.2 7.2 433,733,910

2007 2,896,016 33.7 1,033,328 23,243 1,328 45.9 1,253 43.3 5.6 416,357,093

(1) Source: U.S. Census Bureau

(2) Source: U.S. Department of Labor, Bureau of Labor Statistics.

(3) Source: Bureau of Economic Analysis - U.S. Department of Commerce.

(3) Represents The Chicago Advanced Metropolitan Area.

Note: In 2010, the U.S. Department of Labor began to report labor and employment statistics for Chicago, including its surrounding vicinity

POPULATION AND NUMBER OF HOUSEHOLDS - CITY OF CHICAGOTEN YEARS

LABOR AND EMPLOYMENT STATISTICS - CITY OF CHICAGO AND VICINITY

TEN YEARS

Civilian Labor Force(amounts in thousands)

Employment(amounts in thousands)

CHA-242

CHICAGO HOUSING AUTHORITYEMPLOYEE DEMOGRAPHICS - ALL PROGRAMS - UNAUDITEDDECEMBER 31, 2016

Racial Composition

Categories Number Percent Categories Number Percent Categories Number Percent Categories Number Percent

Less than 3 years 222 41% Asian 28 5% 18 to 29 years 53 10% Female 338 63%

3 to 5 years 52 10% Black 361 67% 30 to 39 years 102 19% Male 200 37%

6 to 9 years 81 15% Hispanic 59 11% 40 to 49 years 144 27%

10 to 19 years 101 19% Other 6 1% 50 to 59 years 161 30%

20 to 29 years 53 10% White 84 16% 60 years and over 78 14%

30 years and over 29 5%

Grand total 538 100% Grand total 538 100% Grand total 538 100% Grand total 538 100%

Source: Chicago Housing Authority's Payroll Department

GenderAge CompositionSeniority of Employees

CHA-243


NUMBER OF EMPLOYEES BY DEPARTMENT - ALL PROGRAMS - UNAUDITED


NUMBER OF EMPLOYEES

DEPARTMENT NAME 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007

ADMINISTRATIVE SERVICES 9 10 10 9 10 8 10

ASSET MGMT. ADMINISTRATION 52 1 1 3 4 32 28

ASSET MGMT. COMMERCIAL PORT 7 6

ASSET MGMT. FAMILY PORTFOLIO 39 41 28 31

ASSET MGMT. MIXED INC PORTFOLIO 51 52 19 21 16 14

ASSET MGMT. PBV 3 3 5 4 5

BOARD OF COMMISSIONERS 3 3 3 3 3 3 5 6 6 7

BUDGET & MANAGEMENT 7 8 8 8 9 9 11 11 10 5

BUDGET & MANAGEMENT-CAP 4

CAPITAL CONSTRUCTION-CAP 19 17 15 16 17 17 16 15 22

CAPITAL CONSTRUCTION DIVISION 50

CAPITAL CONSTRUCTION-STIMULUS 1 1 2 2 2

CASE MGMT & WORKFORCE DEV 17 3 14 9 11 8

CENTRAL ADVISORY COUNCIL 18 18 18 18

CHA MONITORS 34 34

CHIEF FINANCIAL OFFICER 2 2 3 2 3 3 3 3 8 9

CHIEF FINANCIAL OFFICER-HCV 11

COMMUNICATION $ MARKETING 4 4 4 4

COMMUNITY DEV & SUPPORT 35 13

COMMUNITY DEV & SUPPORT-SENIOR 6

COMPTROLLER'S OFFICE 26 28 29 31 31 33 31 35 30 27

COMPTROLLER'S OFFICE-CAP 1

CONTRACT MGMT & REPORTING 12 13 17

COMPTROLLER'S OFFICE-HCV ACCT. 11 12 12 12 12 12 12 11

DEVELOPMENT MANAGEMENT-CAP 17 19 17 20 17 18 18 19 19 23

DIVERSIT POLICY 4 3 3

EMERGENCY SERVICES 12 11 11 11 11 10

FACILITIES MANAGEMENT

FAMILY INVESTMENT CENTER 6 8 6 5 7 7 6 6 6 5

GENERAL COUNSEL 30 33 35 33 38 39 39 - 39 42

GENERAL COUNSEL-CAP 1 12 39 1

GENERAL COUNSEL-HCV 1 1 1

GENERAL SERVICES 10 9 10

GOVERNMENT & CMNTY AFFAIRS 1 1 5 5 7

GRANT ADMINISTRATION 6 7 6 7 8 7 8 6 6

HOUSING & COMMUNITY OUTREACH 46 52 34 36

HOUSING & COMMUNITY OUTREACH - FAMILY 13

HOUSING CHOICE VOUCHER PORTFOLIO 24 26 25 20 19 19 22 14

HUMAN RESOURCES 8 7 9 8 8 8 10 13 20 23

INFORMATION TECH SERVICES 34 30 35 39 41 37 38 32 32 36

INFORMATION TECH SERVICES-HCV 3

INTERGOVERNMENTAL AFFAIRS 7

INTERNAL AUDIT 2 1 1 1 1 1 1 1 1

INTERNAL/EXTERNAL COMMUNICATION

MANAGEMENT. ANALYS. & PLANNING 6

MTW POLICY & REPORTING 3 3 4

OCCUPANCY CONTROL 11 19

OFFICE OF CHIEF ADMINISTRATOR 2 1

OFFICE OF CHIEF CONSTR & DEV OFFICER 1

OFFICE OF CHIEF EXEC OFFICER 6 4 6 4 7 7 13 12 23 6

OFFICE OF CHIEF HOUSING OFFICER 4 3 1

OFFICE OF COMMUNICATIONS 1 6

OFFICE OF INSPECTOR GENERAL 8 7 7 6

OFFICE OF INTERNAL SUPPORT 5 8 10 4

OFFICE OF OPERATIONS MANAGEMNT 8 15

OFFICE OF RESIDENT SERVICES 63 68 67 73 24 22 21 17 33 7

OPERATIONS CENTER 8 9 10

ORGANIZATIONAL LEARN & EFFECT 19 17

PARTNERSHIP FOR NEW CMNTYS 1

PENSION PLAN ADMINISTRATION 2 2 2 2 2

PLANNING & REPORTING 5 4 4 8 8 8

PROCUREMENT & CONTRACTS 35 26 25 24 22 24 23 21 19 17

PROCUREMENT & CONTRACTS-CAP

PROJECT MANAGEMENT 7

PROPERTY DIVISION 55

QUALITY CONTROL 14 16

RELOCATION & SUP SVC-HOPE-VI 1

RELOCATION & SUP SVC-ROSS 1 1 1

RELOCATION & SUP SVS 28

RELOCATION & SUP SVS SECTION 8 1 1

RELOCATION & SUP SVS-MDRT 1

RESEARCH, REPORTING & COMMUNICATION 11 10

REVENUE & PARTNERSHIP 9

SECTION 3 FIELD OFFICE 15

SECTION 8 HOUSING PROGRAM 11 12 22

SECURITY COORDINATOR 8

SENIOR PORTFOLIO 1 13 16

STRATEGIC, PLAN & PUB AFFAIRS 1 6 6

TRAINING DEPARTMENT 6 7 7 8 22 25

TREASURY DEPARTMENT 7 6 6 6 6 5 5 5 4 4

TOTAL NUMBER OF EMPLOYEES: 538 466 439 454 462 498 466 467 430 441

CHA-244


RESIDENT HOUSEHOLD INFORMATION - UNAUDITED

LOW RENT HOUSING PROGRAM

DECEMBER 31, 2016

Total resident population 30,043

CHA occupied units 15,969

Main source of income SSI, SS, and Other Wages

Average income $13,085

Average monthly rent $270

Black households 74.2%

White households 8.3%

Asian/Pacific Islander households 6.2%

Hispanic household 10.8%

Other households 0.5%

Female - Head of household 69%

Married - Head of household 4.5%

Employed - Non-disabled, age 18-54 Head of Household 61%

Households with disabled members 43%

No. ofHousing type Units Percent Residents Percent

Family housing 8,912 55.8% 22,255 74.1%

Senior housing 7,057 44.2% 7,788 25.9%

Total 15,969 100% 30,043 100%

Source: Chicago Housing Authority's Statistics

Resident PopulationNumber of Occupied Housing Units

RESIDENT STATISTICS

CHA-245

CHICAGO HOUSING AUTHORITYRESIDENT HOUSEHOLD INFORMATION - UNAUDITED HOUSING CHOICE VOUCHER (SECTION 8) PROGRAMSDECEMBER 31, 2016

Categories Households Percent Categories Households Percent

1 Member 20,175 43.1% Efficiency 2,525 5.4%

2 Members 10,301 22.0% 1 Bedroom 7,978 17.0%

3 Members 6,637 14.2% 2 Bedroom 15,434 33.0%

4 Members 5,072 10.8% 3 Bedroom 15,314 32.7%

5 Members 2,388 5.0% 4 Bedroom 4,182 8.9%

6 Members 1,242 2.7% 5 Bedroom 1,147 2.5%

7 Members 591 1.3% 6 Bedroom 243 0.5%

8 Members 223 0.5%

9+ Members 194 0.4%

Total 46,823 100.0% Total 46,823 100.0%


Resident Members Per Household Number Bedrooms Per Household

246-CHA

CHICAGO HOUSING AUTHORITYRESIDENT INCOME INFORMATION - UNAUDITED HOUSING CHOICE VOUCHER (SECTION 8) PROGRAMSDECEMBER 31, 2016

Annual No. of AgeIncome Ranges Households Percent Categories Number Percent Number Percent

$0.00 - .99 2,967 6.4% Total members under 18 40,851 66.6%

$1.00 - 3,999 5,586 11.9% Total members 18 and over 20,507 33.4% 46,823 100.0%

$4,000 - 7,999 4,346 9.3% Total 61,358 100.0% 46,823 100.0%

$8,000 - 15,999 20,118 43.0%

$16,000 - 27,999 9,617 20.5%

$28,000 - 35,999 2,581 5.5%

$36,000 + 1,608 3.4%

Grand Total 46,823 100.0% Grand Total 108,181 100.0%


Head of Household

Household Ages

Income Ranges (All Sources)

Head of HouseholdFamily Members Excluding

CHA-247

CHICAGO HOUSING AUTHORITYHEAD OF HOUSEHOLD INFORMATION - UNAUDITEDHOUSING CHOICE VOUCHER (SECTION 8) PROGRAMS

DECEMBER 31, 2016

Categories By Unit Percent Categories By Unit Percent

Asian/Pacific Islander 291 0.6% Number of Female 37,863 80.9%

Black 40,784 87.1% Number of Male 8,960 19.1%

Hispanic 4,090 8.8%

White 1,596 3.4%

Unknown 62 0.1%

Grand Total 46,823 100.0% Grand Total 46,823 100%


By GenderRacial Composition

CHA-248


PRINCIPAL EMPLOYERS - UNAUDITED LAST TEN YEARS ENDED DECEMBER 31, 2016

Percentage Percentage Percentage Percentage Percentage Percentage Percentage Percentage Percentage

of Total of Total of Total of Total of Total of Total of Total of Total of Total

Employer 2016 Employment 2015 Employment 2014 Employment 2013 Employment 2012 Employment 2011 Employment 2010 Employment 2009 Employment 2008 Employment

U.S. Government 42,663 3.2% 42,887 3.2% 45,673 3.5% 49,860 3.8% 49,573 3.7% 55,183 4.2% 49,573 3.70% 77,000 5.8% 78,000 5.8%

Chicago Public Schools 35,862 2.7% 37,406 2.8% 38,933 2.9% 39,094 3.0% 40,883 3.1% 39,667 3.0% 40,883 3.05% 43,740 3.3% 43,910 3.3%

City of Chicago 30,754 2.3% 30,276 2.3% 30,345 2.3% 30,340 2.3% 35,237 2.7% 31,307 2.4% 35,237 2.63% 36,242 2.7% 35,570 2.7%

Cook County 20,715 1.6% 21,795 1.6% 21,682 1.6% 21,482 1.6% 23,083 1.7% 21,785 1.6% 23,083 1.72% 23,416 1.7% 22,142 1.7%

Advocate Health Care 18,930 1.4% 18,308 1.4% 18,556 1.4% 18,512 1.4% 14,873 1.1% 18,485 1.4% 14,873 1.11% 14,784 1.1% 15,660 1.2%

JP Morgan Chase 14,158 1.1% 14,158 1.1% 16,045 1.2% 16,045 1.2% 13,639 1.0% 14,223 1.1% 13,639 1.02% 13,142 1.0%

University of Chicago 16,197 1.2% 16,197 1.2% 15,452 1.2% 15,452 1.2% 14,584 1.1% 14,287 1.1%

State of Illinois 15,136 1.1% 15,136 1.1% 14,731 1.1% 14,731 1.1% 25,700 1.9% 15,800 1.2% 25,700 1.92% 26,000 1.9% 18,124 1.4%

Northwestern Memorial Healthcare 15,317 1.2% 15,317 1.2%

United Continental Holdings 14,000 1.1% 14,000 1.1% 14,000 1.1% 14,000 1.1%

AT&T Inc. 14,000 1.1% 14,000 1.1% 15,000 1.1% 14,000 1.0%

Walgreen Co. 13,122 1.0% 14,688 1.1% 13,122 0.98% 13,281 1.0% 14,254 1.1%

Abbott Laboratories 13,000 1.0% 13,000 0.97% 13,000 1.0%

Wal-Mart Stores, Inc. 21,329 1.6% 21,329 1.59% 19,990 1.5% 23,453 1.8%

UAL Corp. 14,000 1.0%

Source: For 2012, The Examiner

All other years, Crain's Chicago Business. 2007 information not available.

The Authority will continue to accumulate ten years of data when available.

CHA-249


CAPITAL ASSET STATISTIC BY VOLUME

LAST TEN YEARS ENDED DECEMBER 31, 2016 (UNAUDITED)

2016 2015 2014 2013 2012 2011 2010 2009 2008 2007

Land

Net book value, in dollars 256,416,358$ 257,330,079$ 258,788,318$ 255,613,960$ 253,751,142$ 249,601,618$ 249,983,085$ 213,810,284$ 194,529,983$ $102,624,379

Structures

Number of buildings (address count) 3,146 3,202 3,187 3,175 3,138 3,123 3,071 3,010 2,442 2,365

Equipment

Number of vehicles 41 43 40 45 27 27 59 96 102 98

Number of machinery 27 28 42 53 43 43 45 50 56 57

Number of other equipment 443 381 403 403 377 359 355 317 321 145

Capital Lease

Number of units 2,804 2,668 2,601 2,561 2,473 2,367 2,109 1,935 1,469 1,255


Beginning with fiscal year 2006, the Chicago Housing Authority will accumulate ten years of data.

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251-CHA


252 CHA

Documents

Chicago, Illinois Comprehensive Annual Financial Report ...€¦ · Central Office Cost Center..... 6-CHA . CHICAGO HOUSING AUTHORITY Chicago, Illinois Comprehensive Annual Financial