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MOTHER OF DIVINE GRACE HOUSING DEVELOPMENT FUND COMPANY INC

EIN 16-1363895 LACKAWANNA, NY

Largest nonprofits in New York

Revenue 2025
$105,502
Expenses 2025
$78,372

Program services were 100.0% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
03
NTEE code
X20
Classification
1700
Street
790 RIDGE RD

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

3 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2025

Primary exempt purpose

MOTHER OF DIVINE GRACE HOUSING DEVELOPMENT FUND COMPANY, INC. WAS DEVELOPED AND OPERATES WITH FEDERAL HOUSING FINANCING. THE PROPERTY UTILIZES THE FEDERAL HOUSING PROGRAM 202 SECTION 8 TO MAKE RENT AFFORDABLE TO LOWER INCOME TENANTS. THE PROPERTY WAS DEVELOPED WITH FUNDING THROUGH THE HUD 202 SECTION 8 PROGRAM, WHICH PROVIDES FUNDING FOR ADULTS WHO ARE DISABLED OR 62 OR OLDER. MOTHER OF GRACE IS AN AFFORDABLE APARTMENT COMMUNITY LOCATED AT 289 CROSBY BLVD., AMHERST, NEW YORK, 14226, WHICH IS IN ERIE COUNTY. THE PROPERTY CONSISTS OF 10 ASSISTED RENTAL UNITS.

  • MOTHER OF DIVINE GRACE HOUSING DEVELOPMENT FUND COMPANY, INC. PROVIDES RENTAL SUBSIDIES TO RENTERS. THE TYPE OF SUBSIDY PROVIDED TO APARTMENT RENTERS BY THIS PROPERTY IS HUD 202 SECTION 8 RENTAL ASSISTANCE. THE SUBSIDY ALLOWS THE RENTER TO PAY 30% OF THEIR INCOME FOR RENT WHILE THE SUBSIDY PAYS THE DIFFERENCE. TO QUALIFY, A RENTER MUST EARN 50% OR LESS THAN AREA MEDIAN INCOME, AND BE DISABLED OR 62 YEARS OF AGE OR OLDER.

    Expenses $78,373

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Father David Lipuma

    PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5
  • Father Peter J Karalus

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5
  • R Halladay Swanson

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5
  • Emily Miller

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5
  • Michael Quinn

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Melissa Potzler

    MEMBER

    Total calculated
    $0
    Hours/week
    0.5

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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $105,502
    Expenses
    $78,372
    Contributions
    not reported
    Grants paid
    not reported
  • 2024
    Revenue
    $111,743
    Expenses
    $86,163
    Contributions
    not reported
    Grants paid
    not reported
  • 2023
    Revenue
    $106,510
    Expenses
    $78,855
    Contributions
    not reported
    Grants paid
    not reported
  • 2022
    Revenue
    $101,505
    Expenses
    $89,719
    Contributions
    not reported
    Grants paid
    not reported

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990-EZ

    Revenue
    $98,480
    Expenses
    $79,541
    Assets (EOY)
    $193,221
  • 2020 · 990-EZ

    Revenue
    $97,069
    Expenses
    $66,207
    Assets (EOY)
    $177,678
  • 2019 · 990-EZ

    Revenue
    $96,253
    Expenses
    $71,350
    Assets (EOY)
    $178,383
  • 2018 · 990-EZ

    Revenue
    $92,148
    Expenses
    $74,845
    Assets (EOY)
    $146,736
  • 2017 · 990-EZ

    Revenue
    $93,114
    Expenses
    $72,503
    Assets (EOY)
    $134,702
  • 2016 · 990-EZ

    Revenue
    $92,539
    Expenses
    $79,163
    Assets (EOY)
    $147,058
  • 2015 · 990-EZ

    Revenue
    $81,070
    Expenses
    $82,033
    Assets (EOY)
    $141,003

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared as related by

Other IRS files

Auto-Revocation List

  • Exemption revoked 15 May 2010.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.