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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
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      <Form990PartVIISectionAGrp>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MARK ENGEL</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JEFF MANOCHERIAN</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>RUBIN PIKUS</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL BRENSILBER</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JASON MARTIN</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREW PAP</PersonNm>
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        <FormAndLineReferenceDesc>FORM 990, SCHEDULE C, PART III-B, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPLANATION: THE ORGANIZATION DID NOT INCUR ANY LOBBYING OR POLITICAL EXPENDITURES DURING 2022.</ExplanationTxt>
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        <TotalCompensationRltdOrgsAmt>329414</TotalCompensationRltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, SCHEDULE J, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMUNITY HOUSING IMPROVEMENT PROGRAM INC. (EIN: 13-2617766), A RELATED ORGANIZATION OF ASSOC BUILDERS AND OWNERS OF GREATER NY, THE FILING ORGANIZATION, USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL. COMPENSATION COMMITTEE; COMPENSATION SURVEY OR STUDY; AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE</ExplanationTxt>
      </SupplementalInformationDetail>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPLANATION: CERTAIN DIRECTORS HAVE FAMILY RELATIONSHIP WITH OTHER DIRECTORS OF THE ORGANIZATION. THE FOLLOWING DIRECTORS HAVE FAMILY RELATIONSHIPS - MICHAEL KERR (FATHER) AND ZACHARY KERR (SON), MARK ENGEL (FATHER) AND MATT ENGEL (SON), RUBIN PIKUS (FATHER-IN-LAW) AND JEFF KATZ (SON-IN-LAW).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPLANATION: ASSOCIATED BUILDERS AND OWNERS OF GREATER NY ("ABO") AND COMMUNITY HOUSING IMPROVEMENT PROGRAM, INC. ("CHIP")(EIN: 13-2617766) HAVE ENTERED INTO A MANAGEMENT SERVICES AGREEMENT. ABO HAS ENGAGED CHIP TO PROVIDE MANAGEMENT AND FINANCIAL SERVICES SUCH AS HIRING, FIRING AND SUPERVISING PERSONNEL AND PLANNING OR EXECUTING BUDGETS OR FINANCIAL OPERATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPLANATION: THE ORGANIZATION HAS MEMBERS AS IT IS A SECTION 501(C)(6) ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPLANATION: THE ORGANIZATION HAS MEMBERS, STOCKHOLDERS, OR OTHER PERSONS WHO HAVE THE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPLANATION: THE ORGANIZATION'S GOVERNING BODY REVIEWS FORM 990. THE TAX RETURN IS MADE AVAILABLE TO THE FULL BOARD FOR SEVEN DAYS BEFORE IT IS FINALIZED AND FILED WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINES 15A &amp; 15B:</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPLANATION: THERE IS NO PROCESS FOR DETERMINING COMPENSATION BECAUSE NO COMPENSATION IS PAID TO ANYONE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPLANATION: GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT FEES 57,000.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>NATIONAL ASSOCIATED BUILDERS AND OWNERS</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>5 HANOVER SQUARE SUITE 1605</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10004</ZIPCd>
        </USAddress>
        <EIN>271162625</EIN>
        <PrimaryActivitiesTxt>EDUCATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(6)</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>COMMUNITY HOUSING IMPROVEMENT PROGRAM</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>5 HANOVER SQUARE</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10004</ZIPCd>
        </USAddress>
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        <PrimaryActivitiesTxt>EDUCATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
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        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>1</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
