UNITED ODD FELLOWS HOUSING DEVELOPMENT FUND COMPANY: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: UNITED ODD FELLOWS HOUSING DEVELOPMENT FUND COMPANY (EIN 13-3214760)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-17
IRS object ID: 202523219349322682
Schema version: 2024v5.2
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 J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-17T17:16:44-06:00	ReturnTs
Tax Period End	2024-12-31	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	360 MADISON AVENUE 7TH 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	2024-01-01	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	MICHAEL FELBERG	PersonNm
Person Title	COO/CFO	PersonTitleTxt
Phone	7188636200	PhoneNum
Signature	2025-11-17	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

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	2025-11-17	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MICHAEL FELBERG	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	$1,466,025	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	6	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	4	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	$1,097,152	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,424,326	CYProgramServiceRevenueAmt
PY Investment Income	$5,803	PYInvestmentIncomeAmt
CY Investment Income	$24,504	CYInvestmentIncomeAmt
PY Other Revenue	$52,929	PYOtherRevenueAmt
CY Other Revenue	$17,195	CYOtherRevenueAmt
PY Total Revenue	$1,155,884	PYTotalRevenueAmt
CY Total Revenue	$1,466,025	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	$358,235	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$381,623	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,179,310	PYOtherExpensesAmt
CY Other Expenses	$1,445,654	CYOtherExpensesAmt
PY Total Expenses	$1,537,545	PYTotalExpensesAmt
CY Total Expenses	$1,827,277	CYTotalExpensesAmt
PY Revenues Less Expenses	-$381,661	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$361,252	CYRevenuesLessExpensesAmt
Total Assets BOY	$12,758,730	TotalAssetsBOYAmt
Total Assets EOY	$12,722,635	TotalAssetsEOYAmt
Total Liabilities BOY	$17,357,747	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$17,682,904	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$4,599,017	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$4,960,269	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	$1,337,757	ExpenseAmt
Revenue	$1,424,326	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	$1,337,757	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	6	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	6	GoverningBodyVotingMembersCnt
Independent Voting Member	3	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 HAVEMEYER AVENUE	AddressLine1Txt
City	BRONX	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10462	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 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
KENNETH GELB
BOARD MEMBER	1.00	17.00	Yes (X)	$0	$438,346	$57,380
REED ELSON
BOARD MEMBER	1.00	38.00	Yes (X)	$0	$73,089	$23,599
D JOSEPH BRADLEY JR
VICE PRESIDENT ENDED 6/6/2024	1.00	4.00	Yes (X)	$0	$0	$0	Yes (X)
MARY O'CONNELL
SECRETARY	1.00	4.00	Yes (X)	$0	$0	$0	Yes (X)
ALAN KOREFF
BOARD MEMBER	1.00	4.00	Yes (X)	$0	$0	$0
CONNIE CAPALDO
BOARD MEMBER	1.00	4.00	Yes (X)	$0	$7,710	$0
MARTIN ELSON
PRESIDENT	1.00	21.00	Yes (X)	$3,500	$78,803	$0	Yes (X)
GARY ROTHMAN
BOARD MEMBER	1.00	4.00	Yes (X)	$0	$0	$0
MICHAEL FELBERG
CFO/COO	1.00	35.00		$22,389	$302,455	$76,984	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$25,889	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$900,403	TotReportableCompRltdOrgAmt
Total Other Compensation	$157,963	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	$1,424,326	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,424,326	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,424,326	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$24,504	TotalRevenueColumnAmt
Exclusion	$24,504	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$14,200	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	$14,200	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,200	TotalRevenueColumnAmt
Exclusion	$14,200	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	LAUNDRY AND VENDING RE	Desc
Business	900099	BusinessCd
Total Revenue Column	$2,995	TotalRevenueColumnAmt
Exclusion	$2,995	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,995	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,466,025	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,424,326	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$41,699	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	$35,006	TotalAmt
Management And General	$35,006	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$265,766	TotalAmt
Program Services	$51,171	ProgramServicesAmt
Management And General	$214,595	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$12,012	TotalAmt
Program Services	$2,559	ProgramServicesAmt
Management And General	$9,453	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$46,670	TotalAmt
Program Services	$9,481	ProgramServicesAmt
Management And General	$37,189	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$22,169	TotalAmt
Program Services	$3,937	ProgramServicesAmt
Management And General	$18,232	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$110,422	TotalAmt
Management And General	$110,422	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$12,477	TotalAmt
Management And General	$12,477	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$32,469	TotalAmt
Management And General	$32,469	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$317,155	TotalAmt
Program Services	$317,155	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$23,033	TotalAmt
Program Services	$3,356	ProgramServicesAmt
Management And General	$19,677	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$384,530	TotalAmt
Program Services	$384,530	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$432,659	TotalAmt
Program Services	$432,659	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$115,940	TotalAmt
Program Services	$115,940	ProgramServicesAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Total	$16,969	TotalAmt
Program Services	$16,969	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,827,277	TotalAmt
Program Services	$1,337,757	ProgramServicesAmt
Management And General	$489,520	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$383,398	BOYAmt
EOY	$351,823	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$579,154	BOYAmt
EOY	$671,074	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$68,749	BOYAmt
EOY	$390,940	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,048	BOYAmt
EOY	$1,101	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$17,197,170	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$5,929,698	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$11,688,655	BOYAmt
EOY	$11,267,472	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$37,726	BOYAmt
EOY	$40,225	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,758,730	BOYAmt
EOY	$12,722,635	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$146,134	BOYAmt
EOY	$280,504	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	$30,067	BOYAmt
EOY	$32,566	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	$306,652	BOYAmt
EOY	$494,940	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$17,357,747	BOYAmt
EOY	$17,682,904	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	-$4,599,017	BOYAmt
EOY	-$4,960,269	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$4,599,017	BOYAmt
EOY	-$4,960,269	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$12,758,730	BOYAmt
EOY	$12,722,635	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$361,252	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	$786,967	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,004,343	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,067,598	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,097,152	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,424,326	CurrentTaxYearAmt
Total	$5,380,386	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$786,967	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,004,343	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,067,598	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,097,152	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,424,326	CurrentTaxYearAmt
Total	$5,380,386	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	$5,380,386	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,104	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,981	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,732	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$13,603	CurrentTaxYearMinus1YearAmt
Current Tax Year	$38,704	CurrentTaxYearAmt
Total	$80,124	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,104	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,981	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,732	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$13,603	CurrentTaxYearMinus1YearAmt
Current Tax Year	$38,704	CurrentTaxYearAmt
Total	$80,124	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$260,170	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$28,214	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$113,265	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$45,129	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,995	CurrentTaxYearAmt
Total	$449,773	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,056,241	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,041,538	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,190,595	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,155,884	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,466,025	CurrentTaxYearAmt
Total	$5,910,283	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.91030	PublicSupportCY509Pct
Public Support PY509	0.86250	PublicSupportPY509Pct
Investment Income CY	0.01360	InvestmentIncomeCYPct
Investment Income PY	0.00920	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 - 2020 AMOUNT: $ 260,170. 2021 AMOUNT: $ 28,214. 2022 AMOUNT: $ 113,265. 2023 AMOUNT: $ 45,000. LAUNDRY AND VENDING REVENUE - 2023 AMOUNT: $ 129. 2024 AMOUNT: $ 2,995.	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	$5,809,647	DepreciationAmt
Book Value	$11,091,143	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$177,980	OtherCostOrOtherBasisAmt
Depreciation	$120,051	DepreciationAmt
Book Value	$57,929	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$11,267,472	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO RELATED PARTIES	Desc
Amt	$494,940	Amt

Field	Value	IRS element (for citing)
Total Liability	$494,940	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,466,025	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$1,466,025	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,466,025	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,827,277	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,827,277	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,827,277	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 2021.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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 (2 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
BOARD MEMBER	$0	$438,346	$0	$0	$0	$0	$0	$15,695	$0	$41,685	$0	$495,726	$0	$0
MICHAEL FELBERG
CFO/COO	$22,389	$294,943	$0	$0	$0	$7,512	$1,148	$15,127	$6,721	$53,988	$30,258	$371,570	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 3

THE SERVICES OF INDEPENDENT CONSULTANTS ARE RETAINED THROUGH A RELATED PARTY 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 PERFORMED IN 2024.

PART I, LINE 4B

MICHAEL FELBERG PARTICIPATES IN THE 457(F) PLAN THROUGH A RELATED ENTITY. EMPLOYEE CONTRIBUTIONS OF $7,512 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 COO/CFO AND DIRECTOR OF FINANCE 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 PERFORMED IN 2024.
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 317,155. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 317,155.
FORM 990 PART XI, LINE 2C	THE PROCESS 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: ASSISTED LIVING PROGRAM REBEKAH REHAB LICENSED HOME CARE SERVICES AGENCY PRIMARY ACTIVITY: LICENSED HOMECARE SERVICES AGENCY	ExplanationTxt