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Nonprofiteer
← WILSON COMMENCEMENT PARK HOUSING DEVELOPMENT FUND CORPORATION

Form 990 for tax year 2024

Filed by WILSON COMMENCEMENT PARK HOUSING DEVELOPMENT FUND CORPORATION.

Totals

Total revenue
$552,319
Total expenses
$634,495
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$539,952
Investment income
$44
Other revenue
$12,323
Total assets, end of year
$962,604
Total liabilities, end of year
$826,017
Net assets or fund balances, end of year
$136,587
Program services expenses (Part IX)
$560,113
Management and general expenses
$74,382
Fundraising expenses
$0
Program service expenses (Part III)
$560,113

Program services were 88.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: Rental Income

    total $539,952 · related or exempt $539,952

  • 3 · Investment income

    total $44 · excluded $44

  • 11a · Other revenue: Other Income

    total $12,323 · related or exempt $12,323

  • 11e · Other revenue, total

    $12,323

Functional expenses

Part IX, the statement of functional expenses.

  • 11a · Fees: management

    total $39,916 · program services $39,916

  • 11g · Fees: other

    total $68,254 · program services $51,364 · management and general $16,890

  • 13 · Office expenses

    total $17,791 · program services $17,791

  • 16 · Occupancy

    total $254,480 · program services $254,480

  • 17 · Travel

    total $649 · program services $649

  • 22 · Depreciation, depletion and amortization

    total $119,716 · program services $119,716

  • 23 · Insurance

    total $67,819 · program services $67,819

  • 24a · Other expenses: Bad Debt Expense

    total $57,492 · management and general $57,492

  • 24e · All other expenses

    total $8,378 · program services $8,378

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $14,905 · end of year $33,643

  • 2 · Savings and temporary cash investments

    beginning of year $31,308 · end of year $71,746

  • 4 · Accounts receivable

    beginning of year $24,694 · end of year $3,495

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,570 · end of year $21,957

  • 10a · Land, buildings and equipment: cost or other basis

    $4,528,708

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,716,822

  • 10c · Land, buildings and equipment, net

    beginning of year $931,603 · end of year $811,886

  • 15 · Other assets

    beginning of year $26,602 · end of year $19,877

  • 17 · Accounts payable and accrued expenses

    beginning of year $37,775 · end of year $57,510

  • 19 · Deferred revenue

    beginning of year $1,136 · end of year $221

  • 21 · Escrow or custodial account liability

    beginning of year $27,748 · end of year $19,877

  • 25 · Other liabilities

    beginning of year $751,260 · end of year $748,409

  • 27 · Net assets without donor restrictions

    beginning of year $218,763 · end of year $136,587

Mission and programs · 2024

Mission

The organization provides transitional housing in Rochester, New York, and works collaboratively with an affiliated organization, Wilson Commencement Park, to provide a setting in which single-parent families can develop and enhance their economic self-reliance.

Activities or mission (Part I)

The organization was formed to provide transitional housing in Rochester, New York.

  • Provide transitional housing for single parents and their children, and provide a setting in which these families can develop economic self reliance.

    Expenses $560,113 · Revenue $552,275

As filed on the 2024 return.

Listed in Part VII

  • Alex Castro

    Chair

    Total calculated
    $301,759
    From this org
    $0
    From related orgs
    $283,714
    Other
    $18,045
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $283,714 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $8,628 related
    Nontaxable benefits
    $0 + $9,417 related
    Filer's total
    $0 + $301,759 related

  • Ruperto Montero

    Treasurer

    Total calculated
    $261,221
    From this org
    $0
    From related orgs
    $243,827
    Other
    $17,394
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $243,827 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $7,977 related
    Nontaxable benefits
    $0 + $9,417 related
    Filer's total
    $0 + $261,221 related

  • Sue Boss

    Corporate Secretary

    Total calculated
    $209,726
    From this org
    $0
    From related orgs
    $185,335
    Other
    $24,391
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $185,335 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $5,560 related
    Nontaxable benefits
    $0 + $18,831 related
    Filer's total
    $0 + $209,726 related

  • Kathryn Bryan

    Sr. Vice President Assist Management

    Total calculated
    $195,708
    From this org
    $0
    From related orgs
    $177,457
    Other
    $18,251
    Hours/week
    1 + 1 related

    Schedule J breakdown matched by us

    Base
    $0 + $177,457 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $5,745 related
    Nontaxable benefits
    $0 + $12,506 related
    Filer's total
    $0 + $195,708 related

  • Jason Sackett

    Director of Real Estate Development

    Total calculated
    $103,900
    From this org
    $0
    From related orgs
    $100,874
    Other
    $3,026
    Hours/week
    1 + 1 related

  • Cavelle Mighty

    Executive Director

    Total calculated
    $105,783
    From this org
    $0
    From related orgs
    $74,793
    Other
    $30,990
    Hours/week
    20 + 20 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 3
Wilson Commencement Park HDFC 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.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • Ada Ridge Partners II LLC

    N/A · Affordable Housing · NY

  • Ada Ridge Partners LP

    N/A · Affordable Housing · NY

  • Albion Senior Living LLC

    N/A · Affordable Housing · NY

  • Alturas de Castaner LP

    N/A · Affordable Housing · NY

  • Anthony Square LP

    N/A · Affordable Housing · NY

  • Beechwood Apartments LLC

    N/A · Affordable Housing · NY

  • Bradmar Village LLC

    N/A · Affordable Housing · NY

  • Breckenridge on Seneca LLC

    N/A · Affordable Housing · NY

  • Brower Road LLC

    N/A · Affordable Housing · NY

  • Canal Place LP

    N/A · Affordable Housing · NY

  • Canal View Senior Housing LLC

    N/A · Affordable Housing · NY

  • Castle Street Associates LP

    N/A · Affordable Housing · NY

  • Cedar Creek Housing LLC

    N/A · Affordable Housing · NY

  • Central Place LP

    N/A · Affordable Housing · NY

  • Clayton Heights LP

    N/A · Affordable Housing · NY

  • Clifton Commons Associates LP

    N/A · Affordable Housing · NY

  • Creekside Clearing LP

    N/A · Affordable Housing · NY

  • Crerand Commons LLC

    N/A · Affordable Housing · NY

  • Destiny at WCP LP

    N/A · General Housing · NY

  • Eastman Reserve LLC

    N/A · Affordable Housing · NY

  • Elliott's Landing LP

    N/A · Affordable Housing · NY

  • Elmgrove Place LP

    N/A · Affordable Housing · NE

  • Fullerton Lofts LP

    N/A · Affordable Housing · NY

  • Gettysburg Scattered Sites Associates

    N/A · Affordable Housing · NY

  • Hale Court LP

    N/A · Affordable Housing · NY

  • Highland Meadows Partners LLC

    N/A · Affordable Housing · NY

  • Lander Street Partners II LP

    N/A · Affordable Housing · NY

  • Lander Street Partners III LLC

    N/A · Affordable Housing · NY

  • Lander Street Partners LP

    N/A · Affordable Housing · NY

  • Lehigh Managing Member LLC

    N/A · Affordable Housing · NY

  • LivMoor Portfolio LLC

    N/A · Affordable Housing · NY

  • Long Pond Senior Apartments LLC

    N/A · Affordable Housing · NY

  • Macartovin Apartments LLC

    N/A · Affordable Housing · NY

  • Marketview Housing LP

    N/A · Affordable Housing · NY

  • Marketview Phase II LP

    N/A · Affordable Housing · NY

  • MJ Estates II LLC

    N/A · Affordable Housing · NY

  • MJ Estates LP

    N/A · Affordable Housing · NY

  • Monica Homes LLC

    N/A · Affordable Housing · NY

  • Niagara Place LP

    N/A · Affordable Housing · NY

  • Ontario Place LP

    N/A · Affordable Housing · NY

  • Oxford Crossing Apartments

    N/A · Affordable Housing · NY

  • PABH Development LLC

    N/A · Affordable Housing · NY

  • PathStone Wedgepoint LLC

    N/A · Affordable Housing · NY

  • Pinnacle Apartments LLC

    N/A · Affordable Housing · NY

  • Portal De San German LLC

    N/A · Affordable Housing · NY

  • Rexford Place LP

    N/A · Affordable Housing · NY

  • Sisson Reserve II LLC

    N/A · Affordable Housing · NY

  • Sisson Reserve LLC

    N/A · Affordable Housing · NY

  • SLM Apartments LLC

    N/A · Affordable Housing · NY

  • Stone Quarry Apartments LLC

    N/A · Affordable Housing · NY

  • Stonewood Village LLC

    N/A · Affordable Housing · NY

  • Susan B Anthony LP

    N/A · Affordable Housing · NY

  • Thompson Building Associates LP

    N/A · Affordable Housing · NY

  • Towpath III LP

    N/A · Affordable Housing · NY

  • Washington Park Associates LP

    N/A · Affordable Housing · NY

  • Woodward LP

    N/A · Affordable Housing · NY

  • Baird Road Development LLC

    N/A · Affordable Housing · NY

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • Alliance Homes II Corp

    C · General Partner in L.P. Transactions · NY

  • Crerand Commons MM Corporation

    C · General Partner in L.P. Transactions · NY

  • Destiny at Wilson Commencement Park

    C · General Partner in L.P. Transactions · NY

  • Eastman Reserve MM Corporation

    C · General Partner in L.P. Transactions · NY

  • Jamestown Managing Member LLC

    C · General Partner in L.P. Transactions · NY

  • Marketview Housing Inc

    C · General Partner in L.P. Transactions · NY

  • PathStone Breckenridge Inc

    C · General Partner in L.P. Transactions · NY

  • PathStone Long Pond Inc

    C · General Partner in L.P. Transactions · NY

  • PathStone Stone Quarry Inc

    C · General Partner in L.P. Transactions · NY

  • PathStone Wedgepoint MM Corporation

    C · General Partner in L.P. Transactions · NY

  • PathStone Whitehall Acres LLC

    C · General Partner in L.P. Transactions · NY

  • PDC Towpath Corporation

    C · General Partner in L.P. Transactions · NY

  • PHEDCO Investments Inc

    C · General Partner in L.P. Transactions · NY

  • Pinnacle Managing Member LLC

    C · General Partner in L.P. Transactions · NY

  • RHAC Development Corporation

    C · General Partner in L.P. Transactions · NY

  • RHOC Crossman Inc

    C · General Partner in L.P. Transactions · NY

  • Rural Housing Opportunities Development Corp

    C · General Partner in L.P. Transactions · NY

  • Salem Senior Housing Corp

    C · General Partner in L.P. Transactions · NY

  • Sisson Reserve MM II LLC

    C · General Partner in L.P. Transactions · NY

  • Sisson Reserve MM LLC

    C · General Partner in L.P. Transactions · NY

  • Sisson Sewage Works Corporation

    C · General Partner in L.P. Transactions · NY

  • Slater Neighborhood Inc

    C · General Partner in L.P. Transactions · NY

  • Baird Road MM LLC

    C · General Partner in L.P. Transactions · NY

Provenance

Return type
form_990
Tax year
2024
Filed
30 June 2025
IRS schema version
2024v5.2
Source object
202521889349300717

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