THE ORGANIZATION OWNED A 148-UNIT APARTMENT BUILDING THAT WAS SUBSIDIZED BY THE NEW JERSEY HOUSING & MORTGAGE FINANCE AGENCY AND THE UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT TO PROVIDE ELDERLY INDIVIDUALS WITH LOW AND MODERATE INCOME HOUSING AT AN AFFORDABLE RATE.THE ORGANIZATION SOLD THE BUILDING IN 2023 AND THE PROCEEDS OF THE SALE ARE BEING USED TO SUPPORT OTHER TAX-EXEMPT 501(…