2024-05-09T08:39:23-05:00 2023-12-31 271895149 Heveron & Company CPAs PLLC 260 Plymouth Avenue South Rochester NY 14608 990 2023-01-01 222667299 Wilson Commencement Park WILS 5853403300 400 East Avenue Rochester NY 14607 Alex Castro Chair 5853403300 2024-05-06 1 Alex Castro XXX-XX-XXXX 1 Stephanie Annunziata P00195472 5852322956 2024-05-06 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z Alex Castro 400 East Avenue Rochester NY 14607 447380 0 X www.wcpark.org X 1984 NY To help low-income, single-parent families transition to financial independence and personal self sufficiency. 5 0 0 20 0 0 286826 273296 0 0 62 0 176484 174084 463372 447380 0 0 0 0 0 0 0 0 0 531283 550059 531283 550059 -67911 -102679 1203173 1061681 500041 470423 703132 591258 X Wilson Commencement Park's mission is to assist low-income, single-parent families transition to financial independence and personal self-sufficiency. 0 0 266105 Wilson Commencement Park has 50 two- and three-bedroom townhouse units for low-income, single-parent families that offer program based affordable housing in a gated community. Destiny, a secure apartment structure located on the Wilson Commencement Park campus with 18 apartment units is available for women who have experienced domestic violence and/or have mental health diagnoses or disabilities. Communiversity workshops are available to assist families striving to achieve economic and social stability, increase their independent earning power, and break the cycle of poverty and public benefits dependence. (Continued on Schedule O)Support services include on-site case management, crisis intervention, and life-skills coaching. Ongoing youth development programs are offered for school-aged children and youth, including summer camp. 220 adult and youth residents received supportive services in 2023. The program is also supported by a NYSSHP grant which amounted to $217,460 in 2023. 266105 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X The Organization 5853403300 400 East Avenue Rochester NY 14607 Alex Castro Chair 1.00 1.00 X X 0 256751 16125 Ruperto Montero Treasurer & Vice President 1.00 1.00 X X 0 251816 14297 Sue Boss Director & President 1.00 1.00 X X 0 180574 11362 Kathryn Bryan Director & Vice President 1.00 1.00 X X 0 182307 12446 Jason Sackett Director 1.00 1.00 X 0 87124 2614 Cavelle Mighty Executive Director 20.00 20.00 X 0 72740 16572 Leslie W Kernan Jr Secretary 1.00 1.00 X 0 204581 6136 0 1235893 79552 0 0 1 0 0 217460 55836 273296 174084 0 174084 174084 174084 447380 0 0 174084 X 289261 246856 42405 32728 14630 18098 88061 88061 142 142 71543 71543 6912 6912 Admin Costs Charged By 51306 51306 10106 4477 5629 550059 266105 283954 0 195008 144975 69774 59790 1587 1596 2307077 1814528 564092 492549 99049 89108 273663 273663 1203173 1061681 3726 16373 496315 454050 500041 470423 X 680132 583258 23000 8000 703132 591258 1203173 1061681 X -102679 4101 -13296 X 0 1 X 1 0 X 441801 268958 293357 286826 273296 1564238 441801 268958 293357 286826 273296 1564238 0 0 0 1564238 166052 166158 176708 176546 174084 859548 166052 166158 176708 176546 174084 859548 842 14832 1244 16918 608695 449948 471309 463372 447380 2440704 0.64090 0.68060 0.35220 0.31180 X Schedule A, Part III, Line 12, Explanation of Other Income: Other Program Service Revenue RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 61052 61052 1847506 1492802 354704 130343 88469 41874 268176 233257 34919 492549 Investments 89108 F 89108 Related Party Receivable 273663 273663 Related Party Payable 454050 454050 0 0 0 0 0 0 0 0 0 Alex Castro Chair 0 256751 0 0 0 0 0 7703 0 8422 0 272876 0 0 Ruperto Montero Treasurer & Vice President 0 251816 0 0 0 0 0 7554 0 6743 0 266113 0 0 Leslie W Kernan Jr Secretary 0 204581 0 0 0 0 0 0 0 6136 0 210717 0 0 Kathryn Bryan Director & Vice President 0 182307 0 0 0 0 0 5469 0 6977 0 194753 0 0 Sue Boss Director & President 0 180574 0 0 0 0 0 5417 0 5945 0 191936 0 0 Part I, Line 3 Wilson Commencement Park does not have any direct compensation expense since all employees are officially employed by the parent company, PathStone Corporation. The wages and benefits of all top management employees are determined by the personnel committee of the Parent company, PathStone Corporation, as part of its ongoing wage comparative studies and benefit budgeting process. The process includes independent review, comparability data, and deliberation by a compensation committee. Form 990, Part VI, Section B, line 11b A draft of the form 990 is circulated to all board members for review and comment prior to the filing. Form 990, Part VI, Section B, line 12c Prior to initial hire or election and annually thereafter, all officers, directors, and key employees shall complete, sign, and submit to the Secretary, a written statement identifying, to the best of their knowledge, any conflicts as defined in the policy. Conflict of interest statements are maintained by the Secretary of the board and a copy of each is provided to the Chairperson of the Audit Committee for review at least annually. The Board of Directors is notified of all identified conflicts. Form 990, Part VI, Section B, line 15 Wilson Commencement Park does not have any direct compensation expense since all employees are officially employed by the parent company, PathStone Corporation. The wages and benefits of all top management employees are determined by the personnel committee of the parent company, PathStone Corporation, as part of its ongoing wage comparative studies and benefit budgeting process. The process includes independent review, comparability data, and deliberation by a compensation committee. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy and financial statements are made available upon request. Form 990, Part IX, line 11g Other Professional Fees: Program service expenses 0. Management and general expenses 17,430. Fundraising expenses 0. Total expenses 17,430. Salaries Paid by a Related Organization: Program service expenses 246,856. Management and general expenses 24,975. Fundraising expenses 0. Total expenses 271,831. Form 990, Part XI, line 9: Change in Perpetual Trust -13,296. Alloway Housing Development Fund Corporation 400 East Avenue Rochester NY 14607 203574586 Affordable Housing NY 501(c)(3) Line 12a, I PathStone Development Corp 0 Housing Opportunities Housing Development Fund Corporation 400 East Avenue Rochester NY 14607 161386456 Affordable Housing NY 501(c)(3) Line 12a, I PathStone Development Corp 0 PathStone Corporation 400 East Avenue Rochester NY 14607 160984913 Education, Training, Childhood Education, etc NY 501(c)(3) Line 9 N/A 0 PathStone Development Corporation 7 Prince Street Rochester NY 14607 161265765 Affordable Housing NY 501(c)(3) Line 12a, I PathStone Corporation 0 PathStone Housing Action Corporation 400 East Avenue Rochester NY 14607 161183242 Affordable Housing NY 501(c)(3) Line 10 PathStone Corporation 0 The Housing Council at PathStone 75 College Avenue Rochester NY 14607 160991179 Home Ownership NY 501(c)(3) Line 12a, I PathStone Corporation 0 Wilson Commencement Park HDFC 400 East Avenue Rochester NY 14607 223080471 Transitional Housing NY 501(c)(3) Line 10 Wilson Commencement Park 0 Ada Ridge Partners II LLC 400 East Avenue Rochester NY 14607 262373989 Affordable Housing NY N/A N/A 0 0 Ada Ridge Partners LP 400 East Avenue Rochester NY 14607 161592991 Affordable Housing NY N/A N/A 0 0 Albion Senior Living LLC 400 East Avenue Rochester NY 14607 260345950 Affordable Housing NY N/A N/A 0 0 Alturas de Castaner LP 400 East Avenue Rochester NY 14607 203947099 Affordable Housing NY N/A N/A 0 0 Andrews Terrace LLC 400 East Avenue Rochester NY 14607 203199493 Affordable Housing NY N/A N/A 0 0 Anthony Square LP 7 Prince Street Rochester NY 14607 161589159 Affordable Housing NY N/A N/A 0 0 April Meadows LP 400 East Avenue Rochester NY 14607 166498924 Affordable Housing NY N/A N/A 0 0 Beechwood Apartments LLC 400 East Avenue Rochester NY 14607 273685642 Affordable Housing NY N/A N/A 0 0 Bradmar Village LLC 400 East Avenue Rochester NY 14607 272288636 Affordable Housing NY N/A N/A 0 0 Breckenridge on Seneca LLC 7 Prince Street Rochester NY 14607 300730121 Affordable Housing NY N/A N/A 0 0 Briarwood Place LP 400 East Avenue Rochester NY 14607 161544146 Affordable Housing NY N/A N/A 0 0 Brower Road LLC 400 East Avenue Rochester NY 14607 030485949 Affordable Housing NY N/A N/A 0 0 Canal Place LP 7 Prince Street Rochester NY 14607 752975899 Affordable Housing NY N/A N/A 0 0 Canal View Senior Housing LLC 400 East Avenue Rochester NY 14607 204440054 Affordable Housing NY N/A N/A 0 0 Castle Street Associates LP 400 East Avenue Rochester NY 14607 161311570 Affordable Housing NY N/A N/A 0 0 Cedar Creek Housing LLC 400 East Avenue Rochester NY 14607 900347268 Affordable Housing NY N/A N/A 0 0 Central Place LP 7 Prince Street Rochester NY 14607 161520376 Affordable Housing NY N/A N/A 0 0 Clarkson-Seldon Square Partners LP 400 East Avenue Rochester NY 14607 223607775 Affordable Housing NY N/A N/A 0 0 Clayton Heights LP 7 Prince Street Rochester NY 14607 412124095 Affordable Housing NY N/A N/A 0 0 Clifton Commons Associates LP 400 East Avenue Rochester NY 14607 161386724 Affordable Housing NY N/A N/A 0 0 Creekside Clearing LP 7 Prince Street Rochester NY 14607 050607089 Affordable Housing NY N/A N/A 0 0 Crerand Commons LLC 400 East Avenue Rochester NY 14607 811064094 Affordable Housing NY N/A N/A 0 0 Destiny at WCP LP 400 East Avenue Rochester NY 14607 562623875 General Housing NY N/A N/A 0 0 Eastman Reserve LLC 400 East Avenue Rochester NY 14607 824590505 Affordable Housing NY N/A N/A 0 0 Elliott's Landing LP 7 Prince Street Rochester NY 14607 204754791 Affordable Housing NY N/A N/A 0 0 Elmgrove Place LP 7 Prince Street Rochester NY 14607 061716252 Affordable Housing NE N/A N/A 0 0 Fullerton Lofts LP 400 East Avenue Rochester NY 14607 475278308 Affordable Housing NY N/A N/A 0 0 Gettysburg Scattered Sites Associates 400 East Avenue Rochester NY 14607 251645782 Affordable Housing NY N/A N/A 0 0 Hale Court LP 7 Prince Street Rochester NY 14607 204754992 Affordable Housing NY N/A N/A 0 0 Heritage Meadows Partners LP 400 East Avenue Rochester NY 14607 161537986 Affordable Housing NY N/A N/A 0 0 Highland Meadows Partners LLC 400 East Avenue Rochester NY 14607 134220309 Affordable Housing NY N/A N/A 0 0 Lander Street Partners II LP 400 East Avenue Rochester NY 14607 061473326 Affordable Housing NY N/A N/A 0 0 Lander Street Partners III LLC 400 East Avenue Rochester NY 14607 562523429 Affordable Housing NY N/A N/A 0 0 Lander Street Partners LP 400 East Avenue Rochester NY 14607 061445495 Affordable Housing NY N/A N/A 0 0 Lehigh Managing Member LLC 400 East Avenue Rochester NY 14607 270212774 Affordable Housing NY N/A N/A 0 0 LivMoor Portfolio LLC 400 East Avenue Rochester NY 14607 863274133 Affordable Housing NY N/A N/A 0 0 Long Pond Senior Apartments LLC 400 East Avenue Rochester NY 14607 471416559 Affordable Housing NY N/A N/A 0 0 Macartovin Apartments LLC 400 East Avenue Rochester NY 14607 823579645 Affordable Housing NY N/A N/A 0 0 Marketview Housing LP 7 Prince Street Rochester NY 14607 161435368 Affordable Housing NY N/A N/A 0 0 Marketview Phase II LP 7 Prince Street Rochester NY 14607 161458119 Affordable Housing NY N/A N/A 0 0 MJ Estates II LLC 7 Prince Street Rochester NY 14607 271006415 Affordable Housing NY N/A N/A 0 0 MJ Estates LP 7 Prince Street Rochester NY 14607 208685429 Affordable Housing NY N/A N/A 0 0 Monica Homes LLC 7 Prince Street Rochester NY 14607 611592249 Affordable Housing NY N/A N/A 0 0 Niagara Place LP 7 Prince Street Rochester NY 14607 161478044 Affordable Housing NY N/A N/A 0 0 Ontario Place LP 7 Prince Street Rochester NY 14607 752975886 Affordable Housing NY N/A N/A 0 0 Oxford Crossing Apartments 400 East Avenue Rochester NY 14607 464704700 Affordable Housing NY N/A N/A 0 0 PABH Development LLC 400 East Avenue Rochester NY 14607 463601271 Affordable Housing NY N/A N/A 0 0 PathStone Wedgepoint LLC 400 East Avenue Rochester NY 14607 472752876 Affordable Housing NY N/A N/A 0 0 Pinnacle Apartments LLC 7 Prince Street Rochester NY 14607 455425869 Affordable Housing NY N/A N/A 0 0 Portal De San German LLC 400 East Avenue Rochester NY 14607 270380502 Affordable Housing NY N/A N/A 0 0 Rexford Place LP 7 Prince Street Rochester NY 14607 202201905 Affordable Housing NY N/A N/A 0 0 Sandy Creek Associates LP 400 East Avenue Rochester NY 14607 161351950 Affordable Housing NY N/A N/A 0 0 Seldon Square II LLC 400 East Avenue Rochester NY 14607 352182907 Affordable Housing NY N/A N/A 0 0 Sisson Reserve II LLC 400 East Avenue Rochester NY 14607 383911384 Affordable Housing NY N/A N/A 0 0 Sisson Reserve LLC 400 East Avenue Rochester NY 14607 352430293 Affordable Housing NY N/A N/A 0 0 SLM Apartments LLC 7 Prince Street Rochester NY 14607 844394993 Affordable Housing NY N/A N/A 0 0 Stone Quarry Apartments LLC 7 Prince Street Rochester NY 14607 471372693 Affordable Housing NY N/A N/A 0 0 Stonewood Village LLC 400 East Avenue Rochester NY 14607 264557007 Affordable Housing NY N/A N/A 0 0 Susan B Anthony LP 7 Prince Street Rochester NY 14607 043812069 Affordable Housing NY N/A N/A 0 0 Thompson Building Associates LP 400 East Avenue Rochester NY 14607 161421270 Affordable Housing NY N/A N/A 0 0 Towpath III LP 400 East Avenue Rochester NY 14607 453566045 Affordable Housing NY N/A N/A 0 0 Washington Park Associates LP 400 East Avenue Rochester NY 14607 161299635 Affordable Housing NY N/A N/A 0 0 Westminister Place LP 7 Prince Street Rochester NY 14607 161476222 Affordable Housing NY N/A N/A 0 0 Woodward LP 7 Prince Street Rochester NY 14607 161489242 Affordable Housing NY N/A N/A 0 0 Baird Road Development LLC 7 Prince Street Rochester NY 14607 884130964 Affordable Housing NY N/A N/A 0 0 Alliance Homes II Corp 400 East Avenue Rochester NY 14607 562397228 General Partner in L.P. Transactions NY N/A C 0 Crerand Commons MM Corporation 400 East Avenue Rochester NY 14607 811075426 General Partner in L.P. Transactions NY N/A C 0 Destiny at Wilson Commencement Park 400 East Avenue Rochester NY 14607 421716011 General Partner in L.P. Transactions NY Wilson Commencement Park C 85755 1.00000 0 Eastman Reserve MM Corporation 400 East Avenue Rochester NY 14607 824633121 General Partner in L.P. Transactions NY N/A C 0 Jamestown Managing Member LLC 400 East Avenue Rochester NY 14607 272288510 General Partner in L.P. Transactions NY N/A C 0 Marketview Housing Inc 400 East Avenue Rochester NY 14607 161435367 General Partner in L.P. Transactions NY N/A C 0 PathStone Breckenridge Inc 400 East Avenue Rochester NY 14607 454541829 General Partner in L.P. Transactions NY N/A C 0 PathStone Long Pond Inc 400 East Avenue Rochester NY 14607 471383101 General Partner in L.P. Transactions NY N/A C 0 PathStone Stone Quarry Inc 400 East Avenue Rochester NY 14607 471215361 General Partner in L.P. Transactions NY N/A C 0 PathStone Wedgepoint MM Corporation 400 East Avenue Rochester NY 14607 472778399 General Partner in L.P. Transactions NY N/A C 0 PathStone Whitehall Acres LLC 400 East Avenue Rochester NY 14607 471684629 General Partner in L.P. Transactions NY N/A C 0 PDC Towpath Corporation 400 East Avenue Rochester NY 14607 453667522 General Partner in L.P. Transactions NY N/A C 0 PHEDCO Investments Inc 400 East Avenue Rochester NY 14607 251663084 General Partner in L.P. Transactions NY N/A C 0 Pinnacle Managing Member LLC 400 East Avenue Rochester NY 14607 455430014 General Partner in L.P. Transactions NY N/A C 0 RHAC Development Corporation 400 East Avenue Rochester NY 14607 161262619 General Partner in L.P. Transactions NY N/A C 0 RHOC Crossman Inc 400 East Avenue Rochester NY 14607 270017600 General Partner in L.P. Transactions NY N/A C 0 Rural Housing Opportunities Development Corp 400 East Avenue Rochester NY 14607 050575748 General Partner in L.P. Transactions NY N/A C 0 Salem Senior Housing Corp 400 East Avenue Rochester NY 14607 383711377 General Partner in L.P. Transactions NY N/A C 0 Sisson Reserve MM II LLC 400 East Avenue Rochester NY 14607 463135735 General Partner in L.P. Transactions NY N/A C 0 Sisson Reserve MM LLC 400 East Avenue Rochester NY 14607 364717781 General Partner in L.P. Transactions NY N/A C 0 Sisson Sewage Works Corporation 400 East Avenue Rochester NY 14607 472245715 General Partner in L.P. Transactions NY N/A C 0 Slater Neighborhood Inc 400 East Avenue Rochester NY 14607 271006036 General Partner in L.P. Transactions NY N/A C 0 Baird Road MM LLC 7 Prince Street Rochester NY 14607 920603632 General Partner in L.P. Transactions NY N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0