BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP (EIN 22-2413596)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-28
IRS object ID
202621489349300532
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-28T10:44:21-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN160765486PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LUMSDEN & MCCORMICK LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1369 FRANKLIN STREETAddressLine1Txt
CityBUFFALOCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14202ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222413596EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BUFFALO & ERIE COUNTY INDUSTRIAL LANDBusinessNameLine1Txt
Business Name Line2DEVELOPMENT CORPORATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBUFFBusinessNameControlTxt
Phone7168566525PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line195 PERRY STREET 403AddressLine1Txt
CityBUFFALOCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14203ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN CAPPELLINOPersonNm
Person TitlePRESIDENT/CEOPersonTitleTxt
Phone7168566525PhoneNum
Signature2026-05-18SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSETH D HENNARDPreparerPersonNm
PTINP02490085PTIN
Phone7168563300PhoneNum
Preparation2026-05-18PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOHN CAPPELLINOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line195 PERRY STREET 403AddressLine1Txt
CityBUFFALOCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14203ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,000,859GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ECIDANY.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1981FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionBUFFALO AND ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORPORATION (ILDC) IS AN ISSUER OF TAX-EXEMPT BOND FINANCING FOR NOT-FOR-PROFIT ENTITIES. ADDITIONALLY, IT WAS INCORPORATED FOR THE PURPOSE OF PARTICIPATING IN THE ACQUISITION AND DEVELOPMENT OF INDUSTRIAL SITES AND TO PROVIDE FINANCIAL ASSISTANCE FOR THE ACQUISITION OR RENOVATION OF FIXED ASSETS BY INDUSTRIAL COMPANIES LOCATING OR EXPANDING IN ERIE COUNTY. THE ILDC MANAGES A REVOLVING LOAN FUND DEDICATED TO IMPROVING ECONOMIC CONDITIONS IN ERIE COUNTY.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,469,378PYContributionsGrantsAmt
CY Contributions Grants$2,404,863CYContributionsGrantsAmt
PY Program Service Revenue$357,434PYProgramServiceRevenueAmt
CY Program Service Revenue$568,773CYProgramServiceRevenueAmt
PY Investment Income$126,013PYInvestmentIncomeAmt
CY Investment Income$3,256CYInvestmentIncomeAmt
PY Other Revenue$7,084PYOtherRevenueAmt
CY Other Revenue$23,967CYOtherRevenueAmt
PY Total Revenue$1,959,909PYTotalRevenueAmt
CY Total Revenue$3,000,859CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,138,665PYOtherExpensesAmt
CY Other Expenses$3,043,819CYOtherExpensesAmt
PY Total Expenses$2,138,665PYTotalExpensesAmt
CY Total Expenses$3,043,819CYTotalExpensesAmt
PY Revenues Less Expenses-$178,756PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$42,960CYRevenuesLessExpensesAmt
Total Assets BOY$17,096,469TotalAssetsBOYAmt
Total Assets EOY$16,787,306TotalAssetsEOYAmt
Total Liabilities BOY$9,689,669TotalLiabilitiesBOYAmt
Total Liabilities EOY$9,423,466TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,406,800NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,363,840NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionBUFFALO AND ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORPORATION (ILDC) IS AN ISSUER OF TAX-EXEMPT BOND FINANCING FOR NOT-FOR-PROFIT ENTITIES. ADDITIONALLY, IT WAS INCORPORATED FOR THE PURPOSE OF PARTICIPATING IN THE ACQUISITION AND DEVELOPMENT OF INDUSTRIAL SITES AND TO PROVIDE FINANCIAL ASSISTANCE FOR THE ACQUISITION OR RENOVATION OF FIXED ASSETS BY INDUSTRIAL COMPANIES LOCATING OR EXPANDING IN ERIE COUNTY. THE ILDC MANAGES A REVOLVING LOAN FUND DEDICATED TO IMPROVING ECONOMIC CONDITIONS IN ERIE COUNTY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,972,614ExpenseAmt
Revenue$592,740RevenueAmt
DescILDC HAS A SHARED SERVICES AGREEMENT UNDER WHICH ADMINISTRATIVE AND STAFFING SERVICES ARE PROVIDED TO ILDC IN CONNECTION WITH BOND ISSUANCES IN EXCHANGE FOR THE ADMINISTRATIVE FEES RECEIVED BY ILDC RELATED TO THESE BOND TRANSACTIONS. ADDITIONALLY, ILDC HAS INCURRED EXPENSES ASSOCIATED WITH BLIGHTED LAND THAT IS IN THE PROCESS OF REMEDIATION.Desc
Total Program Service Expenses$2,972,614TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgYes (1)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MOLLIE PROFICBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7168566525PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line195 PERRY STREET SUITE 403AddressLine1Txt
CityBUFFALOCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14203ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
MARK POLONCARZ
CHAIRMAN0.501.00Yes (X)Yes (X)$0$0$0
DENISE ABBOTT
DIRECTOR (THRU 11/2025)0.501.00Yes (X)$0$0$0
GRACE BOGDANOVE
DIRECTOR (EFF 12/2025)0.501.00Yes (X)$0$0$0
DANIEL CASTLE
DIRECTOR0.500.00Yes (X)$0$0$0
ZACHARY EVANS
DIRECTOR (EFF 6/2025)0.500.00Yes (X)$0$0$0
RICHARD LIPSITZ
DIRECTOR (THRU 5/2025)0.501.00Yes (X)$0$0$0
TIMOTHY MEYERS
DIRECTOR (EFF 1/2025)0.500.00Yes (X)$0$0$0
CHRISTOPHER SCANLON
DIRECTOR0.501.00Yes (X)$0$0$0
TAISHA ST JEAN-TARD
DIRECTOR (EFF 1/2025)0.501.00Yes (X)$0$0$0
JOHN CAPPELLINO
PRESIDENT/CEO4.0033.50Yes (X)$0$209,671$45,495
ELIZABETH O'KEEFE
VICE PRESIDENT AND SECRETARY0.0037.50Yes (X)$0$130,607$25,927
MOLLIE PROFIC
TREASURER0.2528.00Yes (X)$0$126,839$42,365
GRANT LESSWING
DIRECTOR OF BUSINESS DEVELOPMENT0.0037.50$0$124,575$24,475Yes (X)
GERALD MANHARD
CHIEF LENDING OFFICER0.7536.75$0$108,417$22,898Yes (X)
ANDREW FEDERICK
DIRECTOR OF PROPERTY DEVELOPMENT28.009.50$0$104,565$23,080Yes (X)
BRIAN KRYGIER
DIRECTOR OF INFORMATION TECHNOLOGY0.0037.00$0$100,776$41,277Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$905,450TotReportableCompRltdOrgAmt
Total Other Compensation$225,517TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$2,404,863GovernmentGrantsAmt
Total Contributions$2,404,863TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADMINISTRATIVE FEES525990$550,000$550,000
INTEREST ON LOANS525990$18,773$18,773
FieldValueIRS element (for citing)
Total Program Service Revenue$568,773TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,256TotalRevenueColumnAmt
Exclusion$3,256ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$23,667RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$23,667RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,667TotalRevenueColumnAmt
Related Or Exempt Func Income$23,667RelatedOrExemptFuncIncomeAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$300TotalRevenueColumnAmt
Related Or Exempt Func Income$300RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$300OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,000,859TotalRevenueColumnAmt
Related Or Exempt Func Income$592,740RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,256ExclusionAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$62,882TotalAmt
Program Services$62,882ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,400TotalAmt
Management And General$4,400ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$18,110TotalAmt
Program Services$18,110ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,033TotalAmt
Program Services$1,033ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,028TotalAmt
Management And General$2,028ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$701,495TotalAmt
Program Services$701,495ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,534TotalAmt
Management And General$4,534ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$954TotalAmt
Management And General$954ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CONSTRUCTION$1,656,242$1,656,242
CONSULTANT$404,696$404,696
PROPERTY TAXES$80,065$80,065
MISCELLANEOUS$57,539$57,539

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$49,841TotalAmt
Program Services$48,091ProgramServicesAmt
Management And General$1,750ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,043,819TotalAmt
Program Services$2,972,614ProgramServicesAmt
Management And General$71,205ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,683,965BOYAmt
EOY$4,653,617EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,413,558BOYAmt
EOY$5,212,106EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$352,242BOYAmt
EOY$273,715EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$186EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,661,942LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$14,260LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$6,646,704BOYAmt
EOY$6,647,682EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$17,096,469BOYAmt
EOY$16,787,306EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$67,342BOYAmt
EOY$179,726EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$5,372,594BOYAmt
EOY$5,614,227EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,249,733BOYAmt
EOY$3,629,513EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,689,669BOYAmt
EOY$9,423,466EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,889,079BOYAmt
EOY$6,874,092EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$517,721BOYAmt
EOY$489,748EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,406,800BOYAmt
EOY$7,363,840EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$17,096,469BOYAmt
EOY$16,787,306EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$42,960ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,813,707CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,037,945CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,747,957CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,469,378CurrentTaxYearMinus1YearAmt
Current Tax Year$2,404,863CurrentTaxYearAmt
Total$14,473,850TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,461CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$202,330CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,225CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$488,776CurrentTaxYearMinus1YearAmt
Current Tax Year$568,773CurrentTaxYearAmt
Total$1,302,565TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,825,168CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,240,275CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,779,182CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,958,154CurrentTaxYearMinus1YearAmt
Current Tax Year$2,973,636CurrentTaxYearAmt
Total$15,776,415TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$15,776,415PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$206CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$629CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,695CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,755CurrentTaxYearMinus1YearAmt
Current Tax Year$3,256CurrentTaxYearAmt
Total$9,541TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$206CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$629CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,695CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,755CurrentTaxYearMinus1YearAmt
Current Tax Year$3,256CurrentTaxYearAmt
Total$9,541TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year$23,967CurrentTaxYearAmt
Total$23,967TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,825,374CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,240,904CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,782,877CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,959,909CurrentTaxYearMinus1YearAmt
Current Tax Year$3,000,859CurrentTaxYearAmt
Total$15,809,923TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99790PublicSupportCY509Pct
Public Support PY5090.99960PublicSupportPY509Pct
Investment Income CY0.00060InvestmentIncomeCYPct
Investment Income PY0.00040InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,477,657OtherCostOrOtherBasisAmt
Book Value$6,477,657BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$184,285OtherCostOrOtherBasisAmt
Depreciation$14,260DepreciationAmt
Book Value$170,025BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,647,682TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO AFFILIATEDesc
Amt$3,629,513Amt
FieldValueIRS element (for citing)
Total Liability$3,629,513TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$3,000,859TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$3,000,859RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,000,859TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,043,819TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,043,819ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,043,819TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JOHN CAPPELLINO
PRESIDENT/CEO$0$209,671$0$0$0$0$0$25,215$0$20,280$0$255,166$0$0
MOLLIE PROFIC
TREASURER$0$122,030$0$4,809$0$0$0$15,568$0$26,797$0$169,204$0$0
ELIZABETH O'KEEFE
VICE PRESIDENT AND SECRETARY$0$125,615$0$4,992$0$0$0$15,949$0$9,978$0$156,534$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2THERE ARE SEVERAL BOARD MEMBERS WHO ARE EMPLOYED BY THE CITY OF BUFFALO AND ERIE COUNTY, RESPECTIVELY.
FORM 990, PART VI, SECTION A, LINE 6THE SOLE MEMBER OF THE CORPORATION (THE "MEMBER") IS THE COUNTY OF ERIE, ACTING BY AND THROUGH THE ERIE COUNTY EXECUTIVE, EX OFFICIO.
FORM 990, PART VI, SECTION A, LINE 7APER THE BYLAWS OF THE CORPORATION, THERE ARE THREE "DESIGNATED DIRECTORS" - THE CURRENT CHAIRPERSON OF THE ERIE COUNTY LEGISLATURE, THE CURRENT CHAIRPERSON OF THE ERIE COUNTY LEGISLATURE'S ECONOMIC DEVELOPMENT COMMITTEE, AND THE CURRENT PRESIDENT OF THE LOCAL AFL-CIO. THE REMAINING FOUR DIRECTORS ARE APPOINTED BY THE MEMBER AND SERVE AT THE MEMBER'S DISCRETION.
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD RECEIVES A COPY OF THE FORM 990 BY EMAIL TO REVIEW BEFORE THE FORM IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD HAS STRONG OVERSIGHT OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION C, LINE 19THE FINANCIAL STATEMENTS AND CERTAIN POLICIES AND GOVERNING DOCUMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE AT WWW.ECIDANY.COM
FORM 990, PART XII, LINE 2C:THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxt
ERIE COUNTY INDUSTRIAL DEVELOPMENT AGENCY
95 PERRY STREET SUITE 403BUFFALONY14203161090858ECONOMIC DEVELOPMENT ASSISTANCENYGOVERNMENTN/A0
BUFFALO & ERIE COUNTY REGIONAL DEVELOPMENT CORPORATION
95 PERRY STREET SUITE 403BUFFALONY14203222255223ECONOMIC DEVELOPMENT LENDINGNY501(C)(3)N/A0170(B)1(A)VI
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
ERIE COUNTY INDUSTRIAL DEVELOPMENT AGENCY
P$15,497FMV
ERIE COUNTY INDUSTRIAL DEVELOPMENT AGENCY
C$100,167FMV
ERIE COUNTY INDUSTRIAL DEVELOPMENT AGENCY
M$151,495FMV
ERIE COUNTY INDUSTRIAL DEVELOPMENT AGENCY
E$3,607,598FMV

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