<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-02T07:39:37-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>251622758</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MAHER DUESSEL CPA'S</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>503 MARTINDALE STREET SUITE 600</AddressLine1Txt>
        <CityNm>PITTSBURGH</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15212</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>251382510</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OAKLAND PLANNING AND DEVELOPMENT</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CORPORATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>OAKL</BusinessNameControlTxt>
      <PhoneNum>4126217863</PhoneNum>
      <USAddress>
        <AddressLine1Txt>294 SEMPLE STREET</AddressLine1Txt>
        <CityNm>PITTSBURGH</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15213</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ERIC MACADANGDANG</PersonNm>
      <PersonTitleTxt>PRESIDENT OF THE BOARD</PersonTitleTxt>
      <PhoneNum>4126217863</PhoneNum>
      <SignatureDt>2024-04-02</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ERIC</PersonFirstNm>
        <PersonLastNm>MACADANGDANG</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>AMY C LEWIS</PreparerPersonNm>
      <PTIN>P01360302</PTIN>
      <PhoneNum>4124715500</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>ERIC MACADANGDANG</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>294 SEMPLE STREET</AddressLine1Txt>
        <CityNm>PITTSBURGH</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15213</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>2311761</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.OPDC.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1980</FormationYr>
      <LegalDomicileStateCd>PA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>OAKLAND PLANNING AND DEVELOPMENT CORPORATION BUILDS A BETTER OAKLAND AND HELPS NEIGHBORS THRIVE. OUR VISION IS A BEAUTIFUL, WELL-DESIGNED, SOUGHT-AFTER NEIGHBORHOOD, IN WHICH A DIVERSE MIX OF RESIDENTS AND VISITORS FLOURISH.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>12</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>12</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>19</TotalEmployeeCnt>
      <TotalVolunteersCnt>340</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>561029</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>145769</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>791880</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>846068</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>1859225</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>166176</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>7927</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>217643</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>3220061</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1375656</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>6250</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>113841</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>763393</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>767658</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>41187</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>761411</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>670926</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1531054</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1552425</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>1689007</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-176769</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>9244972</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>9784016</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>5666878</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>6255922</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>3578094</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>3528094</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>OAKLAND PLANNING AND DEVELOPMENT CORPORATION BUILDS A BETTER OAKLAND AND HELPS NEIGHBORS THRIVE. OUR VISION IS A BEAUTIFUL, WELL-DESIGNED, SOUGHT-AFTER NEIGHBORHOOD, IN WHICH A DIVERSE MIX OF RESIDENTS AND VISITORS FLOURISH.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>1170949</ExpenseAmt>
      <GrantAmt>113841</GrantAmt>
      <RevenueAmt>1143439</RevenueAmt>
      <Desc>OPDC FACILITATES COMMUNITY PLANNING AND ENGAGEMENT TO ESTABLISH STRATEGIES FOR MOVING THE NEIGHBORHOOD FORWARD AND TO MAKE SURE THAT THE COMMUNITY'S VOICE IS HEARD REGARDING THE FUTURE OF THE NEIGHBORHOOD. WE DEVELOP FOR-SALE HOUSING TO PROVIDE AFFORDABLE HOMEOWNERSHIP OPPORTUNITIES AND TO MAINTAIN A STABLE BASE OF HOMEOWNERS IN THE NEIGHBORHOOD. WE OWN AND MAINTAIN 54 UNITS OF QUALITY APARTMENTS TO ENSURE THE AVAILABILITY OF AFFORDABLE RENTAL HOUSING FOR WORKING PEOPLE, THOSE WITH LOW INCOMES, SENIORS, AND PEOPLE WITH DISABILITIES. AN ADDITIONAL 49 AFFORDABLE APARTMENTS WERE CONSTRUCTED AND MADE AVAILABLE TO PERSONS WITH LOW INCOMES.</Desc>
      <TotalProgramServiceExpensesAmt>1170949</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">1</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">1</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc1043400001">0</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc1043400001">1</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>1</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd referenceDocumentId="RetDoc1043400001">1</TransactionWithControlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc1043400001">1</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>29</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>19</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>1</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>1</Form990TFiledInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>12</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>12</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>1</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>PA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>ANDREA BOYKOWYCZ</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>4126217863</PhoneNum>
        <USAddress>
          <AddressLine1Txt>294 SEMPLE STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15213</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>ERIC MACADANGDANG</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEREMY CARTER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JODI LINCOLN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TARA SHERRY-TORRES</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BEATRICE CHARLES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KATHRYN WAKEFIELD</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JONATHAN KLINE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JANICE MARKOWITZ</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAWN SECKLER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUSAN HOLIDAY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RANDY SARGENT</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TEIREIK WILLIAMS</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WANDA WILSON</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR THROUGH 11/2022</TitleTxt>
        <AverageHoursPerWeekRt>39.50</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.50</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>94863</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>11125</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREA BOYKOWYCZ</PersonNm>
        <TitleTxt>INTERIM DIRECTOR 11/2022</TitleTxt>
        <AverageHoursPerWeekRt>39.50</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.50</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>69490</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>4861</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>164353</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>15986</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>SHAPE DEVELOPMENT GROUP</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>5150 PENN AVE</AddressLine1Txt>
            <CityNm>PITTSBURGH</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15224</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>RENOVATION EXPENSES</ServicesDesc>
        <CompensationAmt>1253965</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>1</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>3650</FundraisingAmt>
      <GovernmentGrantsAmt>86192</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>55927</AllOtherContributionsAmt>
      <TotalContributionsAmt>145769</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TENANT RENTALS</Desc>
        <BusinessCd>532000</BusinessCd>
        <TotalRevenueColumnAmt>567557</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>567557</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MANAGEMENT &amp; MARKETING</Desc>
        <BusinessCd>541610</BusinessCd>
        <TotalRevenueColumnAmt>150116</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>150116</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SERVICE FEES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>123422</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>123422</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>REIMBURSED EXPENSES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>4973</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4973</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>846068</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>113690</TotalRevenueColumnAmt>
        <ExclusionAmt>113690</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>253103</SecuritiesAmt>
        <OtherAmt>734986</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>279843</SecuritiesAmt>
        <OtherAmt>655760</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>-26740</SecuritiesAmt>
        <OtherAmt>79226</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>52486</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>79226</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>-26740</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>3650</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>502</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-502</TotalRevenueColumnAmt>
        <ExclusionAmt>-502</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>INSURANCE PROCEEDS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>186535</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>186535</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>31610</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>31610</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>218145</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1375656</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1143439</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>86448</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>113841</TotalAmt>
        <ProgramServicesAmt>113841</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>140528</TotalAmt>
        <ProgramServicesAmt>39347</ProgramServicesAmt>
        <ManagementAndGeneralAmt>81507</ManagementAndGeneralAmt>
        <FundraisingAmt>19674</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>517085</TotalAmt>
        <ProgramServicesAmt>444726</ProgramServicesAmt>
        <ManagementAndGeneralAmt>57325</ManagementAndGeneralAmt>
        <FundraisingAmt>15034</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>54732</TotalAmt>
        <ProgramServicesAmt>36256</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14781</ManagementAndGeneralAmt>
        <FundraisingAmt>3695</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>55313</TotalAmt>
        <ProgramServicesAmt>41394</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11135</ManagementAndGeneralAmt>
        <FundraisingAmt>2784</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>71769</TotalAmt>
        <ProgramServicesAmt>39709</ProgramServicesAmt>
        <ManagementAndGeneralAmt>32060</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>5305</TotalAmt>
        <ProgramServicesAmt>535</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4770</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>47462</TotalAmt>
        <ManagementAndGeneralAmt>47462</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>8117</TotalAmt>
        <ManagementAndGeneralAmt>8117</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>256</TotalAmt>
        <ProgramServicesAmt>256</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>6623</TotalAmt>
        <ProgramServicesAmt>765</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5858</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>17996</TotalAmt>
        <ProgramServicesAmt>6484</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11512</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>32240</TotalAmt>
        <ProgramServicesAmt>3964</ProgramServicesAmt>
        <ManagementAndGeneralAmt>28276</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>18275</TotalAmt>
        <ManagementAndGeneralAmt>18275</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>138</TotalAmt>
        <ProgramServicesAmt>138</ProgramServicesAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>104572</TotalAmt>
        <ProgramServicesAmt>97883</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6689</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>27630</TotalAmt>
        <ProgramServicesAmt>21634</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5996</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>MAINTENANCE AND REPAIRS</Desc>
        <TotalAmt>265272</TotalAmt>
        <ProgramServicesAmt>262467</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2805</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OTHER PROGRAM EXPENSES</Desc>
        <TotalAmt>60791</TotalAmt>
        <ProgramServicesAmt>60791</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>4480</TotalAmt>
        <ProgramServicesAmt>759</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3721</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1552425</TotalAmt>
        <ProgramServicesAmt>1170949</ProgramServicesAmt>
        <ManagementAndGeneralAmt>340289</ManagementAndGeneralAmt>
        <FundraisingAmt>41187</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>1360190</BOYAmt>
        <EOYAmt>978634</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>5753</BOYAmt>
        <EOYAmt>531984</EOYAmt>
      </AccountsReceivableGrp>
      <OthNotesLoansReceivableNetGrp>
        <BOYAmt>1415876</BOYAmt>
        <EOYAmt>1479390</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>7723</BOYAmt>
        <EOYAmt>7277</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>3047476</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>2306332</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>832479</BOYAmt>
        <EOYAmt>741144</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>1524544</BOYAmt>
        <EOYAmt>1661697</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <InvestmentsProgramRelatedGrp>
        <BOYAmt>296039</BOYAmt>
        <EOYAmt>446525</EOYAmt>
      </InvestmentsProgramRelatedGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>3802368</BOYAmt>
        <EOYAmt>3937365</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>9244972</BOYAmt>
        <EOYAmt>9784016</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>206472</BOYAmt>
        <EOYAmt>261552</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>4696032</BOYAmt>
        <EOYAmt>5036610</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>764374</BOYAmt>
        <EOYAmt>957760</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>5666878</BOYAmt>
        <EOYAmt>6255922</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>3170359</BOYAmt>
        <EOYAmt>3341843</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>407735</BOYAmt>
        <EOYAmt>186251</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>3578094</BOYAmt>
        <EOYAmt>3528094</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>9244972</BOYAmt>
        <EOYAmt>9784016</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-176769</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>126769</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>1258589</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1174811</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>667367</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>561029</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>145769</CurrentTaxYearAmt>
        <TotalAmt>3807565</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>1258589</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1174811</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>667367</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>561029</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>145769</CurrentTaxYearAmt>
        <TotalAmt>3807565</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>322676</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>3484889</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>63590</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60321</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3488</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>72922</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>113690</CurrentTaxYearAmt>
        <TotalAmt>314011</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus4YearsAmt>7700</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7700</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2400</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>17800</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>442</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>200</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2841</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7927</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>218145</CurrentTaxYearAmt>
        <TotalAmt>229555</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>4368931</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>9848875</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.79770</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.87360</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME - 2018 AMOUNT: $ 442. 2019 AMOUNT: $ 200. 2020 AMOUNT: $ 2,841. 2021 AMOUNT: $ 7,927. 2022 AMOUNT: $ 218,145.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>97683</OtherCostOrOtherBasisAmt>
        <BookValueAmt>97683</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>2389342</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1786917</DepreciationAmt>
        <BookValueAmt>602425</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>378266</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>339181</DepreciationAmt>
        <BookValueAmt>39085</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>177039</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>175088</DepreciationAmt>
        <BookValueAmt>1951</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>5146</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>5146</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>741144</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>PROJECT DEVELOPMENT COSTS</Desc>
        <BookValueAmt>3937365</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>3937365</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>TENANT SECURITY DEPOSIT LIABILITY</Desc>
        <Amt>25641</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>LINE OF CREDIT</Desc>
        <Amt>932119</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>957760</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1494810</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>126769</NetUnrealizedGainsInvstAmt>
      <OtherRevenueAmt>502</OtherRevenueAmt>
      <RevenueNotReportedAmt>127271</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1367539</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>8117</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>8117</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>1375656</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1549433</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>5125</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>5125</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>1544308</ExpensesSubtotalAmt>
      <OtherExpensesNotIncludedAmt>8117</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>8117</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>1552425</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>OAKLAND DEVELOPMENT FUND (CONSOLIDATED ENTITY) REVENUE CONSOLIDATION ELIMINATION ENTRY INVESTMENT FEES SPECIAL EVENT EXPENSE 502.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>OAKLAND DEVELOPMENT FUND (CONSOLIDATED ENTITY) EXPENSES 4,635. CONSOLIDATION ENTRY -12. SPECIAL EVENT EXPENSE 502.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 4B - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>INVESTMENT EXPENSES 8,117.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D AND PART XII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCIAL STATEMENTS OF OPDC ARE CONSOLIDATED WITH A RELATED ENTITY, OAKLAND DEVELOPMENT FUND (ODF). OPDC'S 990 REPRESENTS ONLY THE ACTIVITY OF OPDC. THE AMOUNTS REPORTED ON THESE LINES REFLECT ODF'S ACTIVITY. ODF MEETS THE REQUIREMENTS TO FILE A SEPARATE FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>PHARE GRANT</GrantTypeTxt>
        <RecipientCnt>4</RecipientCnt>
        <CashGrantAmt>113841</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>OPDC REVIEWS ALL RECEIPTS RELATED TO GRANT EXPENSES AND PERFORMS A VISUAL INSPECTION OF WORK.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RETURN IS APPROVED AT A BOARD MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE DIRECTOR OR BOARD MUST APPROVE ANY ISSUES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS APPROVED BY THE BOARD AND IS BASED ON COMPARABILITY DATA OF OTHER SIMILAR SIZE 501(C)(3) ORGANIZATIONS IN THE AREA, WHILE ALL OTHERS ARE ON THE EXECUTIVE DIRECTOR'S RECOMMENDATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990. PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>OAKLAND DEVELOPMENT FUND</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>294 SEMPLE STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15213</ZIPCd>
        </USAddress>
        <EIN>251525916</EIN>
        <PrimaryActivitiesTxt>TO SUPPORT OPDC IN ITS EXEMPT PURPOSE.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>509(A)(3)</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>OAKLAND PLANNING AND DEVELOPMENT CORPORATION</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>QUIPPA GP</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>294 SEMPLE STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15213</ZIPCd>
        </USAddress>
        <EIN>814488550</EIN>
        <PrimaryActivitiesTxt>PROVIDING HOUSING TO LOW INCOME AND DISABLED FAMILIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>509(A)(3)</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>OAKLAND PLANNING AND DEVELOPMENT CORPORATION</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblPartnershipGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>QUIPPA LP</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>294 SEMPLE STREET</AddressLine1Txt>
          <CityNm>PITTSBURGH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15213</ZIPCd>
        </USAddress>
        <EIN>611808565</EIN>
        <PrimaryActivitiesTxt>PROVIDE HOUSING TO LOW INCOME AND DISABLED FAMILIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>QUIPPA GP</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <PredominantIncomeTypeTxt>RELATED</PredominantIncomeTypeTxt>
        <DisproportionateAllocationsInd>0</DisproportionateAllocationsInd>
        <GeneralOrManagingPartnerInd>1</GeneralOrManagingPartnerInd>
        <OwnershipPct>0.01000</OwnershipPct>
      </IdRelatedOrgTxblPartnershipGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>1</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>1</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>1</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>OAKLAND DEVELOPMENT FUND</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>D</TransactionTypeTxt>
        <InvolvedAmt>50000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ACTUAL CASH LOANED</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>OAKLAND DEVELOPMENT FUND</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>E</TransactionTypeTxt>
        <InvolvedAmt>1238199</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ACTUAL CASH LOANED</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>QUIPPA LP</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>D</TransactionTypeTxt>
        <InvolvedAmt>1429390</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ACTUAL CASH LOANED &amp; ACCRUED INTE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>QUIPPA LP</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>L</TransactionTypeTxt>
        <InvolvedAmt>143664</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FEE FOR SERVICES PERFORMED</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>QUIPPA LP</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>4973</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>REIMBURSEMENTS RECEIVED</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>QUIPPA LP</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>L</TransactionTypeTxt>
        <InvolvedAmt>129724</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>DEVELOPMENT FEES</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
