BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP (EIN 22-2413596)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-05-10
IRS object ID: 202321309349303047
Schema version: 2022v5.0
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 J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-05-10T13:59:36-05:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	160765486	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LUMSDEN & MCCORMICK LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	369 FRANKLIN STREET	AddressLine1Txt
City	BUFFALO	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	222413596	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BUFFALO & ERIE COUNTY INDUSTRIAL LAND	BusinessNameLine1Txt
Business Name Line2	DEVELOPMENT CORPORATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	BUFF	BusinessNameControlTxt
Phone	7168566525	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	95 PERRY STREET 403	AddressLine1Txt
City	BUFFALO	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14203	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOHN CAPPELLINO	PersonNm
Person Title	PRESIDENT/CEO	PersonTitleTxt
Phone	7168566525	PhoneNum
Signature	2023-05-08	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JOHN	PersonFirstNm
Person Last	CAPPELLINO	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	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	SETH D HENNARD	PreparerPersonNm
PTIN	P02490085	PTIN
Phone	7168563300	PhoneNum
Preparation	2023-05-08	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JOHN CAPPELLINO	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	95 PERRY STREET 403	AddressLine1Txt
City	BUFFALO	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14203	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,448,919	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ECIDANY.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1981	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	BUFFALO 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 Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,813,707	PYContributionsGrantsAmt
CY Contributions Grants	$2,037,945	CYContributionsGrantsAmt
PY Program Service Revenue	$11,461	PYProgramServiceRevenueAmt
CY Program Service Revenue	$202,330	CYProgramServiceRevenueAmt
PY Investment Income	-$145,916	PYInvestmentIncomeAmt
CY Investment Income	-$180,695	CYInvestmentIncomeAmt
PY Other Revenue	$1,237	PYOtherRevenueAmt
CY Other Revenue	$765	CYOtherRevenueAmt
PY Total Revenue	$1,680,489	PYTotalRevenueAmt
CY Total Revenue	$2,060,345	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	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	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$860,054	PYOtherExpensesAmt
CY Other Expenses	$2,573,622	CYOtherExpensesAmt
PY Total Expenses	$860,054	PYTotalExpensesAmt
CY Total Expenses	$2,573,622	CYTotalExpensesAmt
PY Revenues Less Expenses	$820,435	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$513,277	CYRevenuesLessExpensesAmt
Total Assets BOY	$17,590,746	TotalAssetsBOYAmt
Total Assets EOY	$18,925,535	TotalAssetsEOYAmt
Total Liabilities BOY	$9,727,810	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$11,575,876	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$7,862,936	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$7,349,659	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	BUFFALO 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 Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,488,844	ExpenseAmt
Revenue	$21,771	RevenueAmt
Desc	ILDC 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	$2,488,844	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	0	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	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	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	Yes (1)	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	Yes (1)	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	6	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	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	0	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	MOLLIE PROFIC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7168566525	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	95 PERRY STREET SUITE 403	AddressLine1Txt
City	BUFFALO	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14203	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 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	Highest Compensated EmployeeHighestCompensatedEmployeeInd
MARK POLONCARZ
CHAIRMAN	0.50	1.00	Yes (X)	Yes (X)	$0	$0	$0
DENISE ABBOTT
DIRECTOR	0.50	1.00	Yes (X)		$0	$0	$0
APRIL BASKIN
DIRECTOR	0.50		Yes (X)		$0	$0	$0
BYRON BROWN
DIRECTOR	0.50	1.00	Yes (X)		$0	$0	$0
DANIEL CASTLE
DIRECTOR	0.50		Yes (X)		$0	$0	$0
HOWARD JOHNSON
DIRECTOR	0.50	1.00	Yes (X)		$0	$0	$0
RICHARD LIPSITZ
DIRECTOR	0.50	1.00	Yes (X)		$0	$0	$0
JOHN CAPPELLINO
PRESIDENT/CEO	6.00	31.50		Yes (X)	$0	$188,804	$40,828
MOLLIE PROFIC
TREASURER	0.25	29.00		Yes (X)	$0	$109,602	$36,645
ELIZABETH O'KEEFE
VICE PRESIDENT AND SECRETARY	0.00	37.50		Yes (X)	$0	$115,030	$21,900
GRANT LESSWING
DIRECTOR OF BUSINESS DEVELOPMENT	0.50	37.00			$0	$107,955	$28,913	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$521,391	TotReportableCompRltdOrgAmt
Total Other Compensation	$128,286	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FOIT ALBERT ASSOCIATES	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	295 MAIN STREET	AddressLine1Txt
City	BUFFALO	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14203	ZIPCd

Field	Value	IRS element (for citing)
Services	ENGINEERING	ServicesDesc
Compensation	$253,327	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$1,992,868	GovernmentGrantsAmt
All Other Contributions	$45,077	AllOtherContributionsAmt
Total Contributions	$2,037,945	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADMINISTRATIVE FEES	525990	$190,700	$190,700
INTEREST ON LOANS	525990	$11,630	$11,630

Field	Value	IRS element (for citing)
Total Program Service Revenue	$202,330	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$629	TotalRevenueColumnAmt
Exclusion	$629	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$207,250	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$388,574	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$181,324	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$181,324	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$181,324	RelatedOrExemptFuncIncomeAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$765	TotalRevenueColumnAmt
Related Or Exempt Func Income	$765	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$765	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,060,345	TotalRevenueColumnAmt
Related Or Exempt Func Income	$21,771	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$629	ExclusionAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$35,578	TotalAmt
Program Services	$17,789	ProgramServicesAmt
Management And General	$17,789	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$3,400	TotalAmt
Management And General	$3,400	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$23,760	TotalAmt
Management And General	$23,760	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$612	TotalAmt
Management And General	$612	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$442	TotalAmt
Management And General	$442	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$385,849	TotalAmt
Program Services	$385,849	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$650	TotalAmt
Management And General	$650	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$19,564	TotalAmt
Management And General	$19,564	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
CONSTRUCTION	$1,155,594	$1,155,594
PROVISION FOR UNCOLLECT	$482,505	$482,505
CONSULTANT	$379,374	$379,374
PROPERTY TAXES	$67,733	$67,733

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,561	TotalAmt
Management And General	$18,561	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,573,622	TotalAmt
Program Services	$2,488,844	ProgramServicesAmt
Management And General	$84,778	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,036,777	BOYAmt
EOY	$1,265,215	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$7,653,095	BOYAmt
EOY	$10,212,072	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$666,711	BOYAmt
EOY	$549,595	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$31,500	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,870,078	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,925	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$7,234,163	BOYAmt
EOY	$6,867,153	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$17,590,746	BOYAmt
EOY	$18,925,535	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$22,746	BOYAmt
EOY	$824,190	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$9,246,953	BOYAmt
EOY	$10,571,964	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$458,111	BOYAmt
EOY	$179,722	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,727,810	BOYAmt
EOY	$11,575,876	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	$7,210,659	BOYAmt
EOY	$6,741,537	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$652,277	BOYAmt
EOY	$608,122	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,862,936	BOYAmt
EOY	$7,349,659	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$17,590,746	BOYAmt
EOY	$18,925,535	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$513,277	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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

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)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,131,008	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,046,975	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,162,960	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,813,707	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,037,945	CurrentTaxYearAmt
Total	$9,192,595	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$83,435	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$70,579	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$389,525	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,461	CurrentTaxYearMinus1YearAmt
Current Tax Year	$202,330	CurrentTaxYearAmt
Total	$757,330	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,214,443	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,117,554	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,552,485	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,825,168	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,240,275	CurrentTaxYearAmt
Total	$9,949,925	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$9,949,925	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$13	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$14	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$37	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$206	CurrentTaxYearMinus1YearAmt
Current Tax Year	$629	CurrentTaxYearAmt
Total	$899	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$13	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$14	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$37	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$206	CurrentTaxYearMinus1YearAmt
Current Tax Year	$629	CurrentTaxYearAmt
Total	$899	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,214,456	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,117,568	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,552,522	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,825,374	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,240,904	CurrentTaxYearAmt
Total	$9,950,824	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99990	PublicSupportCY509Pct
Public Support PY509	1.00000	PublicSupportPY509Pct
Investment Income CY	0.00010	InvestmentIncomeCYPct
Investment Income PY	0.00000	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,867,153	OtherCostOrOtherBasisAmt
Book Value	$6,867,153	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,925	OtherCostOrOtherBasisAmt
Depreciation	$2,925	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$6,867,153	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO AFFILIATE	Desc
Amt	$179,722	Amt

Field	Value	IRS element (for citing)
Total Liability	$179,722	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$2,060,345	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$2,060,345	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,060,345	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,573,622	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,573,622	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,573,622	TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JOHN CAPPELLINO	PersonNm
Title	PRESIDENT/CEO	TitleTxt
Base Compensation Filing Org	$0	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$188,804	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$22,367	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$18,461	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$0	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$229,632	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	THERE ARE SEVERAL BOARD MEMBERS WHO ARE EMPLOYED BY THE CITY OF BUFFALO AND ERIE COUNTY, RESPECTIVELY.
FORM 990, PART VI, SECTION A, LINE 6	THE 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 7A	PER 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 11B	THE BOARD RECEIVES A COPY OF THE FORM 990 BY EMAIL TO REVIEW BEFORE THE FORM IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD HAS STRONG OVERSIGHT OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION C, LINE 19	THE 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/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd	Public Charity StatusPublicCharityStatusTxt
ERIE COUNTY INDUSTRIAL DEVELOPMENT AGENCY
95 PERRY STREET SUITE 403	BUFFALO	NY	14203	161090858	ECONOMIC DEVELOPMENT ASSISTANCE	NY	GOVERNMENT	N/A	0
BUFFALO & ERIE COUNTY REGIONAL DEVELOPMENT CORPORATION
95 PERRY STREET SUITE 403	BUFFALO	NY	14203	222255223	ECONOMIC DEVELOPMENT LENDING	NY	501(C)(3)	N/A	0	170(B)1(A)VI

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	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	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	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
ERIE COUNTY INDUSTRIAL DEVELOPMENT AGENCY
C	$57,238	FMV
ERIE COUNTY INDUSTRIAL DEVELOPMENT AGENCY
M	$282,224	FMV
ERIE COUNTY INDUSTRIAL DEVELOPMENT AGENCY
P	$2,498	FMV
ERIE COUNTY INDUSTRIAL DEVELOPMENT AGENCY
R	$103,625	FMV