ST THEODORES APARTMENTS HOUSING DEVELOPMENT FUND CO INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: ST THEODORES APARTMENTS HOUSING DEVELOPMENT FUND CO INC (EIN 16-1142463)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2022-11-03
IRS object ID: 202233079349301818
Schema version: 2021v4.2
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 O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-03T10:40:23-05:00	ReturnTs
Tax Period End	2022-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	161092347	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MENGEL METZGER BARR & CO LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	100 CHESTNUT STREET SUITE 1200	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14604	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	161142463	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ST THEODORE'S APARTMENTS HOUSING	BusinessNameLine1Txt
Business Name Line2	DEVELOPMENT FUND COMPANY INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	STTH	BusinessNameControlTxt
Phone	5854296840	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	200 DUNN TOWER DRIVE	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14606	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PASQUALE A DILUCIA	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5854296840	PhoneNum
Signature	2022-09-30	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	PASQUALE	PersonFirstNm
Person Last	DILUCIA	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RAYMOND J JACOBI	PreparerPersonNm
PTIN	P00160856	PTIN
Phone	5854231860	PhoneNum
Preparation	2022-10-01	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

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

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	PASQUALE A DILUCIA	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	200 DUNN TOWER DRIVE	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14606	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,007,870	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.DUNNTOWER.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1979	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE LOW RENTAL HOUSING TO THE AGED WITH LOW INCOME.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	9	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	$1,002,776	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,007,773	CYProgramServiceRevenueAmt
PY Investment Income	-$15,369	PYInvestmentIncomeAmt
CY Investment Income	-$35,213	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$987,407	PYTotalRevenueAmt
CY Total Revenue	$972,560	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	$191,470	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$231,403	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$434,881	PYOtherExpensesAmt
CY Other Expenses	$507,891	CYOtherExpensesAmt
PY Total Expenses	$626,351	PYTotalExpensesAmt
CY Total Expenses	$739,294	CYTotalExpensesAmt
PY Revenues Less Expenses	$361,056	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$233,266	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,670,401	TotalAssetsBOYAmt
Total Assets EOY	$2,598,837	TotalAssetsEOYAmt
Total Liabilities BOY	$449,368	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,144,538	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,221,033	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,454,299	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE LOW RENTAL HOUSING TO THE AGED WITH LOW INCOME	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$644,733	ExpenseAmt
Revenue	$1,007,773	RevenueAmt
Desc	THE COMPANY PROVIDES LOW COST RENTAL HOUSING TO THE ELDERLY AND HANDICAPPED. STATISTICAL INFORMATION IS AVAILABLE AT THE BUSINESS OFFICE.	Desc
Total Program Service Expenses	$644,733	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	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	0	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	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	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	PHILIPPONE REALTY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5854296840	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	200 DUNN TOWER DR	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14606	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 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
MICHELLE PALERMO
SECRETARY	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
CHRIS MANGONE
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
RHODA RIDE
VICE-PRESIDENT	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
PASQUALE A DILUCIA
PRESIDENT	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
SCOTT BIRNIE
TREASURER	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
EDWARD MAURO
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
DOUG FORD
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
JAMES P VANBREDERODE
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0
CHRIS ELKINS
DIRECTOR	1.00	1.00	Yes (X)		$0	$0	$0

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

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
OTIS ELEVATOR
2 TOWNLINE CIRCLE 1	ROCHESTER	NY	14623	ELEVATOR MAINTENANCE	$365,678
DGA BUILDERS
1170 PITTSFORD VICTOR ROAD 100	PITTSFORD	NY	14534	GENERAL CONTRACTING	$158,800

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TENANT ASSISTANCE PAYM	531110	$619,868	$619,868
RENTAL INCOME TENANTS	531110	$376,201	$376,201
LAUNDRY AND VENDING RE	531390	$10,985	$10,985
OTHER RENTAL INCOME	531390	$719	$719

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,007,773	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$97	TotalRevenueColumnAmt
Exclusion	$97	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$35,310	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$35,310	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$35,310	TotalRevenueColumnAmt
Exclusion	-$35,310	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$972,560	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,007,773	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$35,213	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$167,188	TotalAmt
Program Services	$167,188	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$44,674	TotalAmt
Program Services	$44,674	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$19,541	TotalAmt
Program Services	$19,541	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$75,426	TotalAmt
Management And General	$75,426	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,857	TotalAmt
Program Services	$3,857	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$16,680	TotalAmt
Management And General	$16,680	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,055	TotalAmt
Program Services	$1,055	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$27,859	TotalAmt
Program Services	$25,404	ProgramServicesAmt
Management And General	$2,455	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$63,826	TotalAmt
Program Services	$63,826	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$37,709	TotalAmt
Program Services	$37,709	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$94,611	TotalAmt
Program Services	$94,611	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$28,431	TotalAmt
Program Services	$28,431	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
CONTRACTS	$66,118	$66,118
JANITORIAL SUPPLIES	$59,967	$59,967
GARBAGE & SNOW REMOVAL	$25,038	$25,038
REPAIRS & MAINTENANCE	$6,742	$6,742

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$572	TotalAmt
Program Services	$572	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$739,294	TotalAmt
Program Services	$644,733	ProgramServicesAmt
Management And General	$94,561	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$16,778	BOYAmt
EOY	$32,408	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$789	BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$20,717	BOYAmt
EOY	$22,884	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,851,649	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,745,545	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,264,199	BOYAmt
EOY	$2,106,104	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$367,918	BOYAmt
EOY	$437,441	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,670,401	BOYAmt
EOY	$2,598,837	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$32,735	BOYAmt
EOY	$29,236	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$472	BOYAmt
EOY	$821	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$35,134	BOYAmt
EOY	$37,023	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$381,027	BOYAmt
EOY	$1,077,458	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$449,368	BOYAmt
EOY	$1,144,538	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	$1,221,033	BOYAmt
EOY	$1,454,299	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,221,033	BOYAmt
EOY	$1,454,299	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,670,401	BOYAmt
EOY	$2,598,837	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$233,266	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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,194	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,150	CurrentTaxYearMinus3YearsAmt
Total	$16,344	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$851,953	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$858,067	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$897,896	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,002,776	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,007,773	CurrentTaxYearAmt
Total	$4,618,465	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$867,147	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$859,217	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$897,896	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,002,776	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,007,773	CurrentTaxYearAmt
Total	$4,634,809	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	$4,634,809	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$315	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$376	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$293	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$42	CurrentTaxYearMinus1YearAmt
Current Tax Year	$97	CurrentTaxYearAmt
Total	$1,123	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$315	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$376	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$293	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$42	CurrentTaxYearMinus1YearAmt
Current Tax Year	$97	CurrentTaxYearAmt
Total	$1,123	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$867,462	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$859,593	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$898,189	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,002,818	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,007,870	CurrentTaxYearAmt
Total	$4,635,932	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99980	PublicSupportCY509Pct
Public Support PY509	0.99970	PublicSupportPY509Pct
Investment Income CY	0.00020	InvestmentIncomeCYPct
Investment Income PY	0.00030	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

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

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$106,860	OtherCostOrOtherBasisAmt
Book Value	$106,860	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,684,371	OtherCostOrOtherBasisAmt
Depreciation	$3,867,508	DepreciationAmt
Book Value	$1,816,863	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$875,169	OtherCostOrOtherBasisAmt
Depreciation	$700,217	DepreciationAmt
Book Value	$174,952	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$185,249	OtherCostOrOtherBasisAmt
Depreciation	$177,820	DepreciationAmt
Book Value	$7,429	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,106,104	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
REPLACEMENT RESERVE	$398,394
TENANT/PATIENT DEPOSITS HELD IN TRUST	$37,023
ESCROW DEPOSITS - BOARD DESIGNATED	$2,024

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$437,441	TotalBookValueOtherAssetsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,007,870	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$35,310	OtherRevenueAmt
Revenue Not Reported	$35,310	RevenueNotReportedAmt
Revenue Subtotal	$972,560	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$972,560	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$774,604	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$35,310	OtherExpensesIncludedAmt
Expenses Not Reported	$35,310	ExpensesNotReportedAmt
Expenses Subtotal	$739,294	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$739,294	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART IV, LINE 2B:	THE ORGANIZATION HAS TENANT/PATIENT DEPOSITS HELD IN TRUST WHICH REPRESENT RENTAL SECURITY DEPOSITS HELD IN ESCROW.
PART X, LINE 2:	THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND APPLICABLE STATE REGULATIONS. THE ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. THE ORGANIZATION FILES FORM 990 TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND ALSO FILES IN NEW YORK STATE. WITH FEW EXCEPTIONS, AS OF JUNE 30, 2022, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED PRIOR TO 2019. THE TAX RETURNS FOR YEARS ENDED JUNE 30, 2019 THROUGH JUNE 30, 2022 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND TAXING AUTHORITIES IN NEW YORK STATE. MANAGEMENT OF THE ORGANIZATION BELIEVES THEY HAVE NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, THEY HAVE NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	LOSS ON SALE OF ASSETS 35,310.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	LOSS ON SALE OF ASSETS 35,310.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	PHILIPPONE REALTY, INC. IS THE MANAGEMENT AGENT FOR THE OPERATIONS OF ST. THEODORE'S APARTMENTS HOUSING DEVELOPMENT FUND COMPANY, INC. PHILIPPONE REALTY, INC. IS RESPONSIBLE FOR THE PHYSICAL MAINTENANCE AND FINANCIAL ADMINISTRATION OF THE PROJECT. PHILIPPONE HIRES ALL EMPLOYEES AND LEASES THEM TO ST. THEODORE'S. ST. THEODORE'S PAYS A MANAGEMENT FEE FOR SERVICES RENDERED OF 7.8% OF MOST RESIDENTIAL AND MISCELLANEOUS INCOME COLLECTED AND REIMBURSES PHILIPPONE FOR ADDITIONAL LEASED EMPLOYEES. THERE WERE 4 PHILIPPONE EMPLOYEES THAT WERE LEASED TO ST. THEODORE'S AND SALARIES AND BENEFITS REIMBURSED TO PHILIPPONE DURING THE TAX YEAR.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PROVIDED TO THE BOARD, REVIEWED FOR ACCURACY AND FILED UPON APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD MEMBERS ARE ASKED TO COMPLETE A STATEMENT AT THE FIRST MEETING OF THE YEAR STATING WHAT, IF ANY, CONFLICTS OF INTEREST HAVE ARISEN.
FORM 990, PART VI, SECTION B, LINE 15	MANAGEMENT CONTRACTS ARE APPROVED BY HUD AND BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	UPON REQUEST DURING NORMAL BUSINESS HOURS, THE ORGANIZATION MAKES ACCESSIBLE TO THE PUBLIC DOCUMENTATION PERTAINING TO ITS MISSION, CURRENT ACTIVITIES, MOST RECENT FINANCIAL REPORTS, CURRENT YEAR BUDGET AND ITS MOST RECENT INDEPENDENT AUDIT REPORT (UNLESS EXEMPT UNDER POL 87 FROM THE REFORM ACT.)
FORM 990, PART XII, LINE 2C	THE PROCESS IS CONSISTENT WITH PRIOR YEARS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	DUNN TOWER APARTMENTS INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 DUNN TOWER DRIVE	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14606	ZIPCd

Field	Value	IRS element (for citing)
EIN	161059803	EIN
Primary Activities	TO PROVIDE LOW RENTAL HOUSING TO THE AGED WITH LOW INCOME	PrimaryActivitiesTxt
Legal Domicile State	NY	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 10	PublicCharityStatusTxt
Direct Controlling NA	N/A	DirectControllingNACd
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	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	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd