2025-01-30T11:02:13-06:00 2024-08-31 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2023-09-01 222926788 DELTA DEVELOPMENT OF WNY INC DELT 7168471635 525 WASHINGTON STREET BUFFALO NY 14203 DEACON STEVE SCHUMER PRESIDENT 7168471635 2025-01-27 1 0 DAVID A URBAN CPA P00630018 7166340700 2025-01-27 2023 2025-03-06 01:10:19Z DEACON STEVE SCHUMER 525 WASHINGTON STREET BUFFALO NY 14203 631798 0 X WWW.DELTADEVELOPMENTWNY.COM X 1988 NY LOW-INCOME HOUSING DEVELOPMENT AND MANAGEMENT. 9 9 38 0 0 0 0 0 1252545 605871 1551 16777 888 9150 1254984 631798 15012 3489 0 0 361263 381482 0 0 0 233916 239021 610191 623992 644793 7806 5283984 5237538 1916820 1862568 3367164 3374970 LOW-INCOME HOUSING DEVELOPMENT AND MANAGEMENT. 0 0 529924 3489 605871 THE NOT-FOR-PROFIT CORPORATION WAS FORMED TO DEVELOP AND MANAGE HOUSING PROJECTS IN THE WESTERN NEW YORK AREA FOR FAMILIES WITH LOW OR MODERATE INCOME AND TO CREATE INNOVATIVE MODELS FOR DECENT, AFFORDABLE HOUSING AND THEREBY PROMOTE THE DEVELOPMENT, STABILIZATION, AND PRESERVATION OF NEIGHBORHOODS AND COMMUNITIES. 529924 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 3 0 1 38 1 0 0 0 0 0 0 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X JAMES LONERGAN 7168471635 525 WASHINGTON STREET BUFFALO NY 14203 DEACON STEVE SCHUMER PRESIDENT 1.00 0.00 X X 0 0 0 BRADLEY J DOSSIGNGER VICE PRESIDENT 1.00 0.00 X X 0 0 0 LISA A RESSMAN SECRETARY/TREASURER 1.00 0.00 X X 0 0 0 REV FREDERICK G BETTI SJ DIRECTOR 1.00 0.00 X 0 0 0 SUSAN E CARPENTER ESQ DIRECTOR 1.00 0.00 X 0 0 0 RYAN UNDERCOFFER DIRECTOR 1.00 0.00 X 0 0 0 ANNE MARIE JABLONICKY DIRECTOR 1.00 0.00 X 0 0 0 HEATHER ALESSI DIRECTOR 1.00 0.00 X 0 0 0 JAMES RYKOWSKI DIRECTOR 1.00 0.00 X 0 0 0 JAMES LONERGAN EXECUTIVE DIRECTOR 40.00 0.00 X 91365 0 0 MARGARET GILLIG BOARD LIASON 5.00 0.00 X 11813 0 0 103178 0 0 0 0 0 0 0 MANAGEMENT FEES 531110 425727 425727 RENTAL INCOME 531110 149337 149337 COMPUTER FEES 518210 20462 20462 RECOVERY OF BAD DEBTS 900099 10345 10345 605871 16777 16777 MISCELLANEOUS 900099 9150 9150 9150 631798 605871 0 25927 3489 3489 103178 93431 9747 201647 182597 19050 21617 19681 1936 31163 28372 2791 23877 21739 2138 7184 7184 35293 35293 9534 6372 3162 52805 51148 1657 4530 4530 4033 4033 25962 25745 217 10005 9627 378 MAINTENANCE CONTRACTS 53019 53019 TELEPHONE 9508 9070 438 PROPERTY TAX 8468 8468 MISCELLANEOUS 6809 4823 1986 11871 8310 3561 623992 529924 94068 0 648472 464317 94358 616464 1206391 878253 500000 500000 586337 560005 1336573 464763 897772 871810 1350654 1346689 5283984 5237538 112792 53734 392101 392196 1400646 1404679 11281 11959 1916820 1862568 X 3367164 3374970 3367164 3374970 5283984 5237538 7806 0 X X 0 1 X 1 1 1 X 110815 419287 385702 915804 589353 647775 730475 1197496 605871 3770970 700168 1067062 1116177 1197496 605871 4686774 0 0 0 4686774 2678 23 34 1551 16777 21063 2678 23 34 1551 16777 21063 3176 2032 3694 55937 9150 73989 706022 1069117 1119905 1254984 631798 4781826 0.98010 0.98270 0.00440 0.00320 X 1209185 337590 871595 14500 14500 0 112888 112673 215 871810 INVESTMENTS IN PARTNERSHIPS 1252143 PROPERTY HELD FOR FUTURE DEVELOPMENT 94546 1346689 TENANTS' SECURITY DEPOSITS 11959 11959 X 631798 0 631798 0 631798 623992 0 623992 0 623992 PART X, LINE 2: DELTA DEVELOPMENT AND HOLY FAMILY ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THEREFORE, NO PROVISION FOR INCOME TAXES RELATED TO THESE ENTITIES IS REFLECTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. NEOPOLIS IS A FOR-PROFIT CORPORATION AND IS LIABLE FOR FEDERAL AND NEW YORK STATE INCOME TAXES. CLAIRE COURT IS A LIMITED LIABILITY COMPANY AND ITS PROFIT AND LOSS IS REQUIRED TO BE REPORTED BY ITS SOLE MEMBER. ST. PATRICK VILLAGE LLC HAS ELECTED TO BE DISREGARDED AS A SEPARATE ENTITY FOR INCOME TAX PURPOSES. ST. PATRICK VILLAGE LLC'S ACTIVITIES ARE REPORTED ON THE INFORMATIONAL TAX RETURN OF DELTA DEVELOPMENT. THE CORPORATION DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE CORPORATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS CONSOLIDATED FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION A, LINE 2 SEVERAL BOARD MEMBERS ARE EMPLOYEES OF EITHER CATHOLIC CHARITIES OR THE DIOCESE OF BUFFALO; DELTA INTERACTS WITH CATHOLIC CHARITIES AND THE DIOCESE OF BUFFALO, NEW YORK. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO OFFICER FOR REVIEW AND SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS DISCLOSE CONFLICTS AS THEY ARISE AND RECUSE THEMSELVES FROM PARTICIPATION IF A CONFLICT IS EVIDENT. FORM 990, PART VI, SECTION B, LINE 15 BOARD MEETS IN EXECUTIVE SESSION TO REVIEW AND CONSIDER COMPENSATION AND BENEFITS TO DELTA EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED AUGUST 31, 2024. CLAIRE COURT LLC 525 WASHINGTON STREET BUFFALO NY 14203 LOW-INCOME HOUSING NY DELTA DEVELOPMENT ST PATRICK'S VILLAGE LLC 525 WASHINGTON STREET BUFFALO NY 14203 161480872 LOW-INCOME HOUSING NY DELTA DEVELOPMENT ANGELA'S HOUSE DD LLC 525 WASHINGTON STREET BUFFALO NY 14203 852165906 LOW-INCOME HOUSING NY DELTA DEVELOPMENT ST ANN'S APARTMENTS INC 525 WASHINGTON STREET BUFFALO NY 14203 161457662 LOW-INCOME HOUSING NY 501(C)(3) PRIVATE FDN. N/A 0 TRINITY PARK APARTMENTS HDFC INC 525 WASHINGTON STREET BUFFALO NY 14203 161528901 LOW-INCOME HOUSING NY 501(C)(3) LINE 11 N/A 0 CATHOLIC CHARITIES OF BUFFALO NEW YORK 741 DELAWARE AVENUE BUFFALO NY 14209 160743251 PROVIDE SUPPORT AND COMMUNITY CARE SERVICES IN WNY NY 501(C)(3) LINE 7 N/A 0 TRINITY APARTMENTS LP 525 WASHINGTON STREET BUFFALO NY 14203 161528902 HOUSING NY N/A N/A 0 0 ST ANN'S APARTMENTS LP 525 WASHINGTON STREET BUFFALO NY 14203 161438290 HOUSING NY N/A N/A 0 0 CLAIRE COURT ASSOCIATES LLC 525 WASHINGTON STREET BUFFALO NY 14203 HOUSING NY N/A N/A 0 0 HOLY FAMILY APARTMENTS LP 525 WASHINGTON STREET BUFFALO NY 14203 272270253 HOUSING NY N/A N/A 0 0 ANGELA'S HOUSE LLC 525 WASHINGTON STREET BUFFALO NY 14203 851624521 HOUSING NY N/A 0 1 0.51000 NEOPOLIS INC 525 WASHINGTON STREET BUFFALO NY 14203 161438295 REAL ESTATE NY DELTA DEVELOPMENT C 0.79000 0 ST PATRICK VILLAGE INC 525 WASHINGTON STREET BUFFALO NY 14203 161480306 LOW-INCOME HOUSING NY DELTA DEVELOPMENT C 1.00000 0 HOLY FAMILY HOUSING DEVELOPMENT FUND CO I INC 525 WASHINGTON STREET BUFFALO NY 14203 272270180 LOW-INCOME HOUSING NY DELTA DEVELOPMENT C 1.00000 0 0 1 0 1 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 ANGELA'S HOUSE LLC L 574218 FMV SCHEDULE R, PART IV - RELATED ORGANIZATIONS TAXABLE AS A CORPORATION: ELECTION UNDER IRC SEC. 168(H)(6)(F)(II) ======================================== ENTITY A: DELTA DEVELOPMENT OF WESTERN NEW YORK, INC. 525 WASHINGTON ST. BUFFALO, NY 14203 EIN: 22-2926788 ENTITY B: ANGELA'S HOUSE DD LLC 525 WASHINGTON ST. BUFFALO, NY 14203 EIN: 85-2165906 ENTITY A IS A TAX-EXEMPT ENTITY AND THE 100% SOLE MEMBER OF ENTITY B. ACCORDINGLY, ENTITY B IS A TAX-EXEMPT CONTROLLED ENTITY AS DEFINED IN IRC SEC. 168(H)(6)(F)(III). ENTITIES A & B HEREBY ELECT UNDER IRC SEC. 168(H)(6)(F)(II) FOR ENTITY B TO NOT BE TREATED AS A TAX EXEMPT CONTROLLED ENTITY UNDER THIS PARAGRAPH AND PARAGRAPH (5). FURTHER, ANY GAIN RECOGNIZED BY ENTITY A ON ANY DISPOSITION OF AN INTEREST IN ENTITY B (AND ANY DIVIDEND OR INTEREST RECEIVED OR ACCRUED BY ENTITY A FROM ENTITY B) WILL BE TREATED AS UNRELATED BUSINESS TAXABLE INCOME FOR PURPOSES OF IRC SEC. 511. ENTITY A AND B UNDERSTAND THAT THIS ELECTION IS IRREVOCABLE AND FULLY BINDING. FURTHER, FOR THE PURPOSES OF IRC SEC. 168(H)(6)(F)(II), ONLY DIVIDENDS PROPERLY ALLOCABLE TO THE INCOME OF ENTITY B WHICH ARE NOT SUBJECT TO TAX UNDER THIS SECTION WILL BE INCLUDED.