UNITED ODD FELLOWS HOUSING DEVELOPMENT FUND COMPANY: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: UNITED ODD FELLOWS HOUSING DEVELOPMENT FUND COMPANY (EIN 13-3214760)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-15
IRS object ID: 202333199349322208
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 D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-15T15:46:09-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	113266576	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GRASSI & CO CPA'S PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	750 THIRD AVENUE 28TH FLOOR	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10017	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	133214760	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	UNITED ODD FELLOW HOUSING DEVELOPMENT	BusinessNameLine1Txt
Business Name Line2	FUND COMPANY	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	UNIT	BusinessNameControlTxt
Phone	7188636200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1070 HAVEMEYER AVENUE	AddressLine1Txt
City	BRONX	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10462	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KENNETH GELD	PersonNm
Person Title	CEO	PersonTitleTxt
Phone	7188636200	PhoneNum
Signature	2023-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	KENNETH	PersonFirstNm
Person Last	GELD	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	JAIME RAPPS	PreparerPersonNm
PTIN	P01462990	PTIN
Phone	2126616166	PhoneNum
Preparation	2023-11-15	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	0	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	KENNETH GELD	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1070 HAVEMEYER AVENUE	AddressLine1Txt
City	BRONX	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10462	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,190,595	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1965	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE LOW INCOME SENIOR HOUSING.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	3	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$1,004,343	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,067,598	CYProgramServiceRevenueAmt
PY Investment Income	$1,181	PYInvestmentIncomeAmt
CY Investment Income	$1,932	CYInvestmentIncomeAmt
PY Other Revenue	$36,014	PYOtherRevenueAmt
CY Other Revenue	$121,065	CYOtherRevenueAmt
PY Total Revenue	$1,041,538	PYTotalRevenueAmt
CY Total Revenue	$1,190,595	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	$315,107	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$340,543	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,199,270	PYOtherExpensesAmt
CY Other Expenses	$1,233,903	CYOtherExpensesAmt
PY Total Expenses	$1,514,377	PYTotalExpensesAmt
CY Total Expenses	$1,574,446	CYTotalExpensesAmt
PY Revenues Less Expenses	-$472,839	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$383,851	CYRevenuesLessExpensesAmt
Total Assets BOY	$13,691,297	TotalAssetsBOYAmt
Total Assets EOY	$13,623,123	TotalAssetsEOYAmt
Total Liabilities BOY	$17,524,802	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$17,840,479	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$3,833,505	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$4,217,356	NetAssetsOrFundBalancesEOYAmt
Mission	UNITED ODD FELLOWS HOUSING DEVELOPMENT FUND COMPANY'S MISSION IS TO PROVIDE LOW INCOME SENIOR HOUSING UNDER THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,180,917	ExpenseAmt
Revenue	$1,067,598	RevenueAmt
Desc	OPERATING A LOW INCOME SENIOR HOUSING FACILITY UNDER U.S.DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SECTION 202.	Desc
Total Program Service Expenses	$1,180,917	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	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	Yes (1)	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	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	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	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	12	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	3	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	7	GoverningBodyVotingMembersCnt
Independent Voting Member	6	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	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	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
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MICHAEL FELBERG	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7188636200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1070 MAVEMEYER AVENUE	AddressLine1Txt
City	BRONX	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10462	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
REED ELSON
BOARD MEMBER	1.00	35.00	Yes (X)	$0	$83,209	$20,691
MARTIN ELSON
PRESIDENT	1.00	20.00	Yes (X)	$0	$60,000	$0	Yes (X)
D JOSEPH BRADLEY JR
VICE PRESIDENT	1.00	3.00	Yes (X)	$0	$0	$0	Yes (X)
ANNE D FISHER
TREASURER (END 11/22)	1.00	3.00	Yes (X)	$0	$0	$0	Yes (X)
ALAN KOREFF
TREASURER (START 11/22)	1.00	3.00	Yes (X)	$0	$0	$0
MARY O'CONNELL
SECRETARY	1.00	3.00	Yes (X)	$0	$0	$0	Yes (X)
CONNIE CAPALD
BOARD MEMBER	1.00	34.00	Yes (X)	$0	$81,427	$4,795
GARY ROTHMAN
BOARD MEMBER	1.00	3.00	Yes (X)	$0	$0	$0
KENNETH GELB
CHIEF EXECUTIVE OFFICER	1.00	35.00		$0	$579,133	$68,434	Yes (X)
MICHAEL FELBERG
DIRECTOR OF FINANCE	1.00	35.00		$19,430	$226,673	$67,395	Yes (X)
JOSEPH HERNANDEZ
DIRECTOR OF FACILITIES MANAGMENT	2.00	38.00		$4,745	$152,261	$35,604		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$24,175	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$1,182,703	TotReportableCompRltdOrgAmt
Total Other Compensation	$196,919	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
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	RENTAL INCOME	Desc
Business	532000	BusinessCd
Total Revenue Column	$1,067,598	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,067,598	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,067,598	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,932	TotalRevenueColumnAmt
Exclusion	$1,932	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$7,800	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$7,800	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,800	TotalRevenueColumnAmt
Exclusion	$7,800	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	FORGIVENESS OF LIABILI	Desc
Business	900099	BusinessCd
Total Revenue Column	$113,265	TotalRevenueColumnAmt
Exclusion	$113,265	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$113,265	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,190,595	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,067,598	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$122,997	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$24,705	TotalAmt
Management And General	$24,705	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$241,144	TotalAmt
Program Services	$40,497	ProgramServicesAmt
Management And General	$200,647	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$12,057	TotalAmt
Program Services	$2,024	ProgramServicesAmt
Management And General	$10,033	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$42,705	TotalAmt
Program Services	$7,306	ProgramServicesAmt
Management And General	$35,399	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$19,932	TotalAmt
Program Services	$3,098	ProgramServicesAmt
Management And General	$16,834	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$60,344	TotalAmt
Management And General	$60,344	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$29,000	TotalAmt
Management And General	$29,000	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$303,851	TotalAmt
Program Services	$303,851	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,553	TotalAmt
Program Services	$1,986	ProgramServicesAmt
Management And General	$16,567	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$279,312	TotalAmt
Program Services	$279,312	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$430,998	TotalAmt
Program Services	$430,998	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$104,255	TotalAmt
Program Services	$104,255	ProgramServicesAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Total	$7,590	TotalAmt
Program Services	$7,590	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,574,446	TotalAmt
Program Services	$1,180,917	ProgramServicesAmt
Management And General	$393,529	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$129,948	BOYAmt
EOY	$792,602	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$675,508	BOYAmt
EOY	$564,339	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$284,892	BOYAmt
EOY	$94,283	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$31,143	BOYAmt
EOY	$27,111	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$17,167,668	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$5,064,973	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$12,527,214	BOYAmt
EOY	$12,102,695	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$42,592	BOYAmt
EOY	$42,093	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$13,691,297	BOYAmt
EOY	$13,623,123	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$231,897	BOYAmt
EOY	$294,341	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$3,450,000	BOYAmt
EOY	$3,450,000	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$29,478	BOYAmt
EOY	$28,979	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$13,424,894	BOYAmt
EOY	$13,424,894	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$388,533	BOYAmt
EOY	$642,265	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$17,524,802	BOYAmt
EOY	$17,840,479	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	-$3,833,505	BOYAmt
EOY	-$4,217,356	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$3,833,505	BOYAmt
EOY	-$4,217,356	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$13,691,297	BOYAmt
EOY	$13,623,123	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$383,851	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	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$779,616	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$809,461	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$786,967	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,004,343	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,067,598	CurrentTaxYearAmt
Total	$4,447,985	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$779,616	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$809,461	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$786,967	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,004,343	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,067,598	CurrentTaxYearAmt
Total	$4,447,985	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	$4,447,985	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,081	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,467	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,104	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,981	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,732	CurrentTaxYearAmt
Total	$46,365	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,081	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,467	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,104	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,981	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,732	CurrentTaxYearAmt
Total	$46,365	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,448	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$262,077	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$260,170	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$28,214	CurrentTaxYearMinus1YearAmt
Current Tax Year	$113,265	CurrentTaxYearAmt
Total	$667,174	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$792,145	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,081,005	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,056,241	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,041,538	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,190,595	CurrentTaxYearAmt
Total	$5,161,524	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.86180	PublicSupportCY509Pct
Public Support PY509	0.87460	PublicSupportPY509Pct
Investment Income CY	0.00900	InvestmentIncomeCYPct
Investment Income PY	0.00980	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	FORGIVENESS OF LIABILITY - 2018 AMOUNT: $ 3,448. 2019 AMOUNT: $ 262,077. 2020 AMOUNT: $ 260,170. 2021 AMOUNT: $ 28,214. 2022 AMOUNT: $ 113,265.	ExplanationTxt

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

Field	Value	IRS element (for citing)
Assets Included	$7,659	AssetsIncludedAmt

Field	Value	IRS element (for citing)
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$118,400	OtherCostOrOtherBasisAmt
Book Value	$118,400	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$16,900,790	OtherCostOrOtherBasisAmt
Depreciation	$4,964,607	DepreciationAmt
Book Value	$11,936,183	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$148,478	OtherCostOrOtherBasisAmt
Depreciation	$100,366	DepreciationAmt
Book Value	$48,112	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$12,102,695	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO/FROM RELATED PARTIES	Desc
Amt	$642,265	Amt

Field	Value	IRS element (for citing)
Total Liability	$642,265	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,190,595	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$1,190,595	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,190,595	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,574,446	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,574,446	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,574,446	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 4:	THE ART COLLECTION PROVIDES EMOTIONAL AND PSYCHOSOCIAL SUPPORT TO THE RESIDENTS AND THEIR LOVED ONES. THE BREADTH OF THE COLLECTION APPEALS TO A DIVERSE GROUP OF RESIDENTS, AND IS EASILY ACCESSIBLE TO OLDER ADULTS AND PERSONS OF ALL ABILITIES. PART IV, LINE 2B TENANT SECURITY DEPOSITS ARE HELD IN TRUST FOR THE DURATION OF THEIR STAY.
PART IV, LINE 2B:	TENANT SECURITY DEPOSITS ARE HELD IN TRUST FOR THE DURATION OF THEIR STAY.
PART X, LINE 2:	THE HDFC HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE HDFC IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE HDFC BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Independent Consultant	Yes (X)	IndependentConsultantInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	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 (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
KENNETH GELB
CHIEF EXECUTIVE OFFICER	$0	$358,986	$0	$0	$0	$220,147	$0	$28,905	$0	$39,529	$0	$647,567	$0	$0
MICHAEL FELBERG
DIRECTOR OF FINANCE	$19,430	$216,173	$0	$0	$0	$10,500	$972	$11,282	$4,304	$50,837	$24,706	$288,792	$0	$0
JOSEPH HERNANDEZ
DIRECTOR OF FACILITIES MANAGMENT	$4,745	$152,261	$0	$0	$0	$0	$237	$7,741	$0	$27,626	$4,982	$187,628	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 3

THE SERVICES OF INDEPENDENT CONSULTANTS ARE RETAINED TO REVIEW COMPENSATION PRACTICES FOR EXECUTIVE DIRECTORS IN OTHER ORGANIZATIONS OF COMPARABLE SIZE AND TYPE. THIS MARKET ANALYSIS IS THEN REVIEWED AND USED TO DETERMINE SALARY ADJUSTMENTS. IN ADDITION TRADE ASSOCIATIONS PROVIDE INFORMATION CONCERNING SALARIES, AND THE BOARD REVIEWS COMPENSATION OF SIMILAR ORGANIZATIONS VIA WWW.GUIDESTAR.COM. THIS PROCESS WAS LAST DONE IN 2019.

PART I, LINE 4B

KENNETH GELB AND MICHAEL FELBERG PARTICIPATE IN THE 457(F) PLAN THROUGH A RELATED ENTITY. EMPLOYEE CONTRIBUTIONS OF $220,147 AND $10,500, RESPECTIVELY, ARE INCLUDED IN PART II, COLUMN BIII.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	MARTIN ELSON AND REED ELSON HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 8B	NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY EXIST.
FORM 990, PART VI, SECTION B, LINE 11B	A FINAL COPY OF THE FORM 990 IS REVIEWED BY THE CEO, DIRECTOR OF FINANCE AND ASSISTANT CONTROLLER PRIOR TO BEING FILED. QUESTIONS AND COMMENTS WILL BE DISCUSSED WITH THE PREPARER FOR ANY CHANGES THAT MAY NEED TO BE ADDRESSED. THE 990 IS MADE AVAILABLE TO THE FULL BOARD PRIOR TO BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12C	UNITED ODD FELLOWS HOUSING DEVELOPMENT FUND COMPANY HAS A CONFLICT OF INTEREST POLICY WHICH APPLIES TO DIRECTORS AND OFFICERS AS WELL AS ALL EMPLOYEES. ON AN ANNUAL BASIS EVERY DIRECTOR AND OFFICER IS REQUIRED TO SUBMIT A LIST OF ALL POTENTIAL CONFLICTS OF INTEREST. THESE POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE CHIEF EXECUTIVE OFFICER AS WELL AS THE BOARD OF DIRECTORS TO DETERMINE WHETHER A CONFLICT OF INTEREST ACTUALLY EXISTS. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST DOES EXIST, APPROPRIATE RESTRICTIONS ARE PLACED UPON THE PERSON IN CONFLICT TO ENSURE THAT ANY DELIBERATIONS AND DECISIONS DO NOT INCLUDE THE PERSON IN CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15	REBEKAH REHAB PARTICIPATED IN A COMPENSATION SURVEY CONDUCTED BY LEADINGAGE NY. THIS MARKET ANALYSIS WAS THEN REVIEWED AND USED TO DETERMINE SALARY ADJUSTMENTS. IN ADDITION, TRADE ASSOCIATIONS PROVIDE INFORMATION CONCERNING SALARIES, AND THE BOARD REVIEWS COMPENSATION OF SIMILAR ORGANIZATIONS VIA WWW.GUIDESTAR.COM. THIS PROCESS WAS LAST DONE IN 2019.
FORM 990, PART VI, SECTION C, LINE 19	THE CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	SECURITY CONTRACT: PROGRAM SERVICE EXPENSES 211,992. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 211,992. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 91,859. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 91,859.
FORM 990 PART XI, LINE 2C	THE PROCRESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd
UNITED ODD FELLOW AND REBEKAH HOME
1070 HAVEMEYER AVE	BRONX	NY	10462	131740053	SEE PART VII	NY	501(C)(3)	LINE 10	N/A	0
UNIONPORT FOUNDATION INC
1070 HAVEMEYER AVE	BRONX	NY	10462	237084191	SEE PART VII	NY	501(C)(3)	LINE 12B, II	N/A	0
REBEKAH REHAB ASSISTED LIVING
1070 HAVEMEYER AVE	BRONX	NY	10462	815381708	SEE PART VII	NY	501(C)(3)	LINE 10	N/A	0
REB REH LICENSED HOME CARE SVCS AGENCY
1070 HAVEMEYER AVE	BRONX	NY	10462	815398464	SEE PART VII	NY	501(C)(3)	LINE 10	N/A	0

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	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	Yes (1)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	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	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART II IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS	FormAndLineReferenceDesc
Explanation	UNITED ODD FELLOW AND REBEKAH HOME D/B/A REBEKAH REHAB AND EXTENDED CARE CENTER PRIMARY ACTIVITY: NURSING HOME UNIONPORT FOUNDATION, INC. PRIMARY ACTIVITY: HEALTHCARE, CHARITABLE, SCIENTIFIC, LITERARY AND EDUCATIONAL ACTIVITIES REBEKAH REHAB ASSISTED LIVING PRIMARY ACTIVITY: TO ESTABLISH AND OPERATE AN ASSISTED LIVING PROGRAM REBEKAH REHAB LICENSED HOME CARE SERVICES AGENCY PRIMARY ACTIVITY: TO ESTABLISH AND OPERATE A LICENSED HOMECARE SERVICES AGENCY AND TO RECEIVE AND ADMINISTER FUNDS FOR CHARITABLE PURPOSES	ExplanationTxt