HEART OF THE CITY NEIGHBORHOODS INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: HEART OF THE CITY NEIGHBORHOODS INC (EIN 16-1544656)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-04-02
IRS object ID: 202440939349301009
Schema version: 2023v5.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-04-02T10:22:38-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	474526160	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EFPR GROUP CPAS PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6390 MAIN STREET SUITE 200	AddressLine1Txt
City	WILLIAMSVILLE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14221	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	161544656	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HEART OF THE CITY NEIGHBORHOODS INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HEAR	BusinessNameControlTxt
Phone	7168827661	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	135 DELAWARE AVENUE 503	AddressLine1Txt
City	BUFFALO	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14202	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STEPHANIE SIMEON	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	7168827661	PhoneNum
Signature	2024-03-29	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	STEPHANIE	PersonFirstNm
Person Last	SIMEON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID A URBAN CPA	PreparerPersonNm
PTIN	P00630018	PTIN
Phone	7166340700	PhoneNum
Preparation	2024-03-29	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	STEPHANIE SIMEON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	135 DELAWARE AVENUE 503	AddressLine1Txt
City	BUFFALO	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14202	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,367,171	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.HOCN.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1995	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	HEART OF THE CITY NEIGHBORHOODS, INC. IS A NOT-FOR-PROFIT CORPORATION ORGANIZED FOR THE PURPOSE OF WORKING TOWARDS WESTERN NEW YORK NEIGHBORHOOD DEVELOPMENT AND PRESERVATION.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	13	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,486,822	PYContributionsGrantsAmt
CY Contributions Grants	$2,245,822	CYContributionsGrantsAmt
PY Program Service Revenue	$143,734	PYProgramServiceRevenueAmt
CY Program Service Revenue	$119,037	CYProgramServiceRevenueAmt
PY Investment Income	$99	PYInvestmentIncomeAmt
CY Investment Income	$1,584	CYInvestmentIncomeAmt
PY Other Revenue	$28,025	PYOtherRevenueAmt
CY Other Revenue	$728	CYOtherRevenueAmt
PY Total Revenue	$1,658,680	PYTotalRevenueAmt
CY Total Revenue	$2,367,171	CYTotalRevenueAmt
PY Grants And Similar Paid	$110,831	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$597,583	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$532,607	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,041,451	PYOtherExpensesAmt
CY Other Expenses	$1,860,810	CYOtherExpensesAmt
PY Total Expenses	$1,749,865	PYTotalExpensesAmt
CY Total Expenses	$2,393,417	CYTotalExpensesAmt
PY Revenues Less Expenses	-$91,185	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$26,246	CYRevenuesLessExpensesAmt
Total Assets BOY	$565,159	TotalAssetsBOYAmt
Total Assets EOY	$1,297,292	TotalAssetsEOYAmt
Total Liabilities BOY	$430,283	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,188,662	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$134,876	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$108,630	NetAssetsOrFundBalancesEOYAmt
Mission	HEART OF THE CITY NEIGHBORHOODS, INC. IS A NOT-FOR-PROFIT CORPORATION ORGANIZED FOR THE PURPOSE OF WORKING TOWARDS WESTERN NEW YORK NEIGHBORHOOD DEVELOPMENT AND PRESERVATION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,146,809	ExpenseAmt
Revenue	$119,037	RevenueAmt
Desc	TO CREATE, FACILITATE, AND SUPPORT HOUSING AND NEIGHBORHOOD DEVELOPMENT IN THE CITY OF BUFFALO.	Desc
Total Program Service Expenses	$2,146,809	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	36	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	13	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MICHELLE WOOTON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7168827661	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	135 DELAWARE AVENUE SUITE 503	AddressLine1Txt
City	BUFFALO	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14202	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ERIC LANDER
PRESIDENT	2.50	0.50	Yes (X)	Yes (X)	$0	$0	$0
JASON FALK
VICE PRESIDENT	2.50	0.50	Yes (X)	Yes (X)	$0	$0	$0
DANIEL BENDER
TREASURER	2.50	0.50	Yes (X)	Yes (X)	$0	$0	$0
ALEXANDER DRAINVILLE
SECRETARY	2.50	0.50	Yes (X)	Yes (X)	$0	$0	$0
LISA VAHAPOGLU
MEMBER	1.00	0.50	Yes (X)		$0	$0	$0
ADEBARE OGUNLEYE
MEMBER	1.00	0.50	Yes (X)		$0	$0	$0
SAMENDY BRICE
MEMBER	1.00	0.50	Yes (X)		$0	$0	$0
VALTON BARNES
MEMBER	1.00	0.50	Yes (X)		$0	$0	$0
STEPHANIE J SIMEON
EXECUTIVE DIRECTOR	40.00	10.00		Yes (X)	$100,835	$0	$16,274
MICHELLE WOOTEN
DIRECTOR OF FINANCE	20.00	5.00		Yes (X)	$42,268	$0	$24,889

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$143,103	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$41,163	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
M&V GENERAL CONTRACTING INC
3013 WATER STREET	FALCONER	NY	14733	GENERAL CONTRACTING	$181,655
AURORA WINDOW SYSTEMS & CONTRACTING INC
710 KENSINGTON AVENUE	BUFFALO	NY	14215	GENERAL CONTRACTING	$161,843
ALD HOME
109 HOMER AVENUE	BUFFALO	NY	14216	GENERAL CONTRACTING	$132,857
ROBINSON HOME IMPROVEMENTS LLC
24 CEDAR ROAD	CHEEKTOWAGA	NY	14215	GENERAL CONTRACTING	$118,025

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
Government Grants	$1,468,261	GovernmentGrantsAmt
All Other Contributions	$777,561	AllOtherContributionsAmt
Total Contributions	$2,245,822	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TECHNICAL ASSISTANCE	624200	$51,690	$51,690
MANAGEMENT FEES	624200	$48,109	$48,109
RENTAL INCOME	531190	$19,238	$19,238

Field	Value	IRS element (for citing)
Total Program Service Revenue	$119,037	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,584	TotalRevenueColumnAmt
Exclusion	$1,584	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	CREDIT CARD REBATE	Desc
Business	900099	BusinessCd
Total Revenue Column	$728	TotalRevenueColumnAmt
Exclusion	$728	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$728	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,367,171	TotalRevenueColumnAmt
Related Or Exempt Func Income	$119,037	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$2,312	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$143,103	TotalAmt
Program Services	$102,519	ProgramServicesAmt
Management And General	$40,584	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$255,913	TotalAmt
Program Services	$183,336	ProgramServicesAmt
Management And General	$72,577	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$7,820	TotalAmt
Program Services	$5,602	ProgramServicesAmt
Management And General	$2,218	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$91,471	TotalAmt
Program Services	$65,530	ProgramServicesAmt
Management And General	$25,941	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$34,300	TotalAmt
Program Services	$24,573	ProgramServicesAmt
Management And General	$9,727	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$44,164	TotalAmt
Program Services	$44,164	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$9,300	TotalAmt
Management And General	$9,300	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$200	TotalAmt
Program Services	$100	ProgramServicesAmt
Management And General	$100	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$27,870	TotalAmt
Program Services	$19,322	ProgramServicesAmt
Management And General	$8,548	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$73,745	TotalAmt
Program Services	$55,309	ProgramServicesAmt
Management And General	$18,436	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,225	TotalAmt
Program Services	$1,113	ProgramServicesAmt
Management And General	$1,112	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$7,426	TotalAmt
Program Services	$3,714	ProgramServicesAmt
Management And General	$3,712	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$4,553	TotalAmt
Management And General	$4,553	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$3,423	TotalAmt
Program Services	$3,423	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$12,435	TotalAmt
Program Services	$9,326	ProgramServicesAmt
Management And General	$3,109	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
RENOVATIONS/PROGRAM EXP	$1,575,703	$1,575,703
BAD DEBT	$36,912		$36,912
PROPERTY MAINTENANCE	$31,925	$31,925
REPAIRS	$9,894	$9,894

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$21,035	TotalAmt
Program Services	$11,256	ProgramServicesAmt
Management And General	$9,779	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,393,417	TotalAmt
Program Services	$2,146,809	ProgramServicesAmt
Management And General	$246,608	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$99,808	BOYAmt
EOY	$175,194	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$190,601	BOYAmt
EOY	$269,394	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$17,313	BOYAmt
EOY	$18,240	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$47,393	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$24,910	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$6,406	BOYAmt
EOY	$22,483	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$251,031	BOYAmt
EOY	$811,981	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$565,159	BOYAmt
EOY	$1,297,292	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$30,840	BOYAmt
EOY	$140,426	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$329,587	BOYAmt
EOY	$768,802	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$9,437	BOYAmt
EOY	$13,240	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$10,071	BOYAmt
EOY	$179,714	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$50,348	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$86,480	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$430,283	BOYAmt
EOY	$1,188,662	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$113,165	BOYAmt
EOY	$108,630	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$21,711	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$134,876	BOYAmt
EOY	$108,630	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$565,159	BOYAmt
EOY	$1,297,292	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$26,246	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$501,581	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$669,781	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,101,152	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,486,822	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,245,822	CurrentTaxYearAmt
Total	$6,005,158	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$501,581	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$669,781	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,101,152	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,486,822	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,245,822	CurrentTaxYearAmt
Total	$6,005,158	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$6,005,158	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$15	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$22	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$99	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,584	CurrentTaxYearAmt
Total	$1,720	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$245,485	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus1 Year	$28,025	CurrentTaxYearMinus1YearAmt
Current Tax Year	$728	CurrentTaxYearAmt
Total	$274,238	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$6,281,116	TotalSupportAmt
Gross Receipts Rltd Activities	$444,043	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.95610	PublicSupportCY170Pct
Public Support PY170	0.93730	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$18,315	OtherCostOrOtherBasisAmt
Depreciation	$4,753	DepreciationAmt
Book Value	$13,562	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$29,078	OtherCostOrOtherBasisAmt
Depreciation	$20,157	DepreciationAmt
Book Value	$8,921	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$22,483	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM RELATED PARTY	$97,018
RESTRICTED GRANT FUNDS	$628,483
RIGHT OF USE ASSET	$86,480

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$811,981	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OPERATING LEASE	Desc
Amt	$86,480	Amt

Field	Value	IRS element (for citing)
Total Liability	$86,480	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART IV, LINE 2B:

FUNDS HELD ON BEHALF OF OTHERS

PART X, LINE 2:

HEART OF THE CITY NEIGHBORHOODS, INC. AND ITS AFFILIATE 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. THE AGENCY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENTS ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE AGENCY HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS CONSOLIDATED FINANCIAL STATEMENTS.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED WITH A REPRESENTATIVE OF THE AUDIT FIRM BY THE BOARD OF DIRECTOR WHO THEN AUTHORIZE THE EXECUTIVE DIRECTOR AND TREASURER TO SIGN AND FILE FORM 990.
FORM 990, PART VI, SECTION B, LINE 12C	BEFORE ANNUAL PERFORMANCE REPORTS ARE DUE TO NYS HOMES AND COMMUNITY RENEWAL, CONFLICT OF INTEREST FORMS ARE SENT OUT FOR BOARD MEMBERS TO COMPLETE, DUE AUGUST OF EACH YEAR.
FORM 990, PART VI, SECTION B, LINE 15A	ALL EMPLOYEE COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	INFORMATION AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:	NO CHANGES HAVE TAKEN PLACE DURING THE YEAR ENDED DECEMBER 31, 2023.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	CYNTHIA GARDENS HDFC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	135 DELAWARE AVENUE SUITE 503	AddressLine1Txt
City	BUFFALO	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14202	ZIPCd

Field	Value	IRS element (for citing)
EIN	273976548	EIN
Primary Activities	HOUSING	PrimaryActivitiesTxt
Legal Domicile State	NY	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 10	PublicCharityStatusTxt
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (1)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd