2013-08-13T13:32:10-05:00 2012-09-30 161187988 Heveron & Heveron CPAs 260 Plymouth Avenue South Rochester NY 14608 990 2011-10-01 160984913 PathStone Corporation Inc PATH 5855467180 400 East Avenue Rochester NY 14607 Kevin Ryck 5855467180 2013-08-07 1 Stephanie Annunziata P00195472 5852322956 2011 2016-02-24 21:20:13Z Kevin Ryck 400 East Avenue Rochester NY 14607 33940615 0 X www.PathStone.org X 1971 NY PathStone builds family and individual self-sufficiency by strengthening farmworker, rural and urban communities. Pathstone promotes social justice through programs and advocacy. 22 22 946 26 0 0 318859 392240 34390978 32609942 1453 14255 921760 924178 35633050 33940615 5646475 5511754 0 0 19354336 19897782 0 0 165030 8796594 8259885 33797405 33669421 1835645 271194 23586091 26119718 8239927 8062455 15346164 18057263 X PathStone Corporation creates and provides opportunities for farmworkers and other disenfranchised people to confront and overcome barriers that systematically prevent them from gaining access to economic, educational, social, and political resources. (see Sch. O)The organization provides adult training and employment opportunties; child development programs; health and safety programs; housing development; housing services; emergency and supportive services; youth and adult education; economic development programs; and advocacy and public policy initiatives. 0 0 11318107 2408356 12402439 EMPLOYMENT AND TRAINING SERVICES: There are five sub-programs offered within this main grouping which include: adult farmworker training and employment services (NFJP), farmworker vocational rehabilitation services (FAVR), senior training and employment services (SCSEP), work ready - supported work services (TANF), and youth training and employment. These services provide quality job training and job placement services leading to gainful employment at livable wages for individuals who are unemployed or underemployed at program entry. Those served include: low wage workers, farm workers, rural poor, seniors, and youth who are disadvantaged and/or disenfranchised. Over 1,000 individuals were placed in improved situations through the program. (Continued on Schedule O)The organization currently offers these services at the following locations: New Jersey, New York, Ohio, Pennsylvania, Puerto Rico, Vermont, and Virginia. 6135984 466528 6842782 CHILD AND FAMILY DEVELOPMENT: Programs under this heading provide holistic family development services for both children and parents. The Migrant/Seasonal Head Start, Head Start /Early Head Start and State Funded Pre-K programs provide quality child care, education, training, family literacy, fatherhood initiative, school readiness, and advocacy services to establish sound development for children from birth until school age eligible. Families participating in the program acquire knowledge on their growing child's development and how to advocate for their children prior to entering the school system. Head Start and Early Head Start located in Carbon County, Pennsylvania served 580 children. (Continued on Schedule O)Migrant/Seasonal Head Start specifically provides early childhood education for children of seasonal and migrant workers in rural areas of New Jersey and Pennsylvania served 512 children. Pre-K Counts, a State Funded Pennsylvania program, served 95 children in Adams and Carbon Counties. 7165813 2000355 7893463 HOUSING SERVICES: A many faceted program, housing services includes home ownership services, housing choice services, housing rehabilitation and energy services, and the manufactured home cooperative project. Main program accomplishments include educating and counseling individuals and families about the home buying process, wealth and asset building, assist families in moving toward self-sufficiency, rental assistance programs, improving housing conditions, lead based paint remediation, acquisition, rehab and resale program, revolving loan fund, weatherization assistance program, and technical assistance and training to manufactured home communities. Areas served include Indiana, New York, Ohio, Pennsylvania, and Puerto Rico. 5129333 636515 6100632 OTHER SERVICES INCLUDING: Health and safety education, prevention and intervention services; economic development services to provide guidance to low- to moderation-income individuals wishing to start or expand their businesses and provide credit to businesses that provide jobs to low- to moderate-income individuals; emergency and support services assisting disadvantaged families, including farmworkers and those with limited English skills to overcome basic need barriers and enable them to pursue self-sufficiency; youth and adult education which enables youth to recognize the educational and career opportunities as they pursue lifelong goals; and real estate development which develops and manages affordable housing for low- and moderate-income people and provides supportive services for residents thereof. Areas served include Indiana, New Jersey, New York, Ohio, Pennsylvania, Puerto Rico, and Vermont. 5129333 636515 6100632 29749237 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 41 0 1 946 1 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NY NJ PA X X The Organization 5855467180 400 East Avenue Rochester NY 14607 Sheila Banks 2.30 X X 0 0 0 Andres Ramos 2.30 X X 0 0 0 Mark St John 2.30 X X 0 0 0 Keith Talbot Esq 2.30 X 0 0 0 Bill Kilgore 2.30 X X 0 0 0 Evan Martinez 2.30 X 0 0 0 Arlene Wilson 2.30 X 0 0 0 April Colson 2.30 X 0 0 0 Eileen Torres 2.30 X 0 0 0 Lisa Marcello 1.50 X 0 0 0 Joy Pacheco 1.50 X 0 0 0 Carlos Rosa 1.50 X 0 0 0 BK Gaur 1.50 X 0 0 0 Paul Baker 1.50 X 0 0 0 Patricia Mogan 1.50 X 0 0 0 Heather Abbott 1.50 X 0 0 0 Margaret Keller 1.50 X 0 0 0 Michael Green 1.50 X 0 0 0 Darinel Tapia 1.50 X 0 0 0 Joel Sanchez Colon 1.50 X 0 0 0 Jose Garcia Degro 1.50 X 0 0 0 Jannel Thompson 1.50 X 0 0 0 Stuart Mitchell 40.00 X 163823 0 11191 Kevin Ryck 40.00 X 140407 0 10020 Jeffrey Lewis 40.00 X 124965 0 9248 Susan Ottenweller 40.00 X 119780 0 8989 Willard Beaulac 40.00 X 113087 0 8654 Kay Washington 40.00 X 114492 0 8725 Velma Hullum 40.00 X 116620 0 8831 893174 0 65658 8 0 1 0 Penguin Life Safety Corp C/O the Organization Rochester NY 14607 Weatherization Contractor 458395 Zargar Mechanical Service Inc C/O the Organization Rochester NY 14607 Weatherization Contractor 265466 Zerodraft C/O the Organization Rochester NY 14607 Weatherization Contractor 237350 Marsh Insulation & Air Seal C/O the Organization Rochester NY 14607 Weatherization Contractor 209271 Express Services Inc C/O the Organization Rochester NY 14607 Temporary Employment Services 139603 6 116855 275385 11261 392240 Adult Training and Emp 561300 12402439 12402439 Housing Services Reven 531390 7614721 7614721 Child Development Serv 624200 6791015 6791015 Housing Development 531390 2296740 2296740 Health and Safety 624100 1576061 1576061 1928966 1928966 32609942 14255 14255 294804 0 294804 294804 294804 Other Income 900099 629374 629374 629374 33940615 33239316 0 309059 5511754 5511754 334946 316916 18030 12826952 11473419 1329830 23703 766516 673622 91243 1651 4603022 3969339 619278 14405 1366346 1176712 185275 4359 139172 3788 135341 43 24101 24101 769238 583580 149177 36481 2215803 1931370 244314 40119 52776 52776 2749096 2603938 138268 6890 1174681 1115833 58798 50 177516 82738 79837 14941 7698 7698 165561 15400 150161 263965 142332 121633 Construction Related Ex 381616 381616 Supportive Services 43485 39127 4358 Delegate Agencies 20483 20483 Bad Debt Expenses 11145 11145 63549 63313 236 33669421 29749237 3755154 165030 302080 428097 2784520 2575342 3325674 3479143 179282 64659 9449895 12665055 33973 26496 5430983 1909925 4139573 3521058 3250619 3250619 71224 67487 49251 41762 23586091 26119718 4887260 4925847 2425999 1537092 926668 1599516 8239927 8062455 X 3918324 7171548 11427840 10885715 15346164 18057263 23586091 26119718 X 271194 2439905 X 0 1 1 X 1 1 X 300173 563787 462082 318859 392240 2037141 25300055 27060132 29186308 34390978 32609942 148547415 25600228 27623919 29648390 34709837 33002182 150584556 85000 120000 182000 110000 80000 577000 0 85000 120000 182000 110000 80000 577000 150007556 320278 377821 334730 316699 309059 1658587 320278 377821 334730 316699 309059 1658587 741368 606514 629374 1977256 25920506 28001740 30724488 35633050 33940615 154220399 0.97270 0.97430 0.01080 0.01190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1957087 250 -76204 115536 1765597 1617503 55600 363984 80000 1957087 1427816 29015 245672 85000 1617503 1979240 2550 -433974 120000 1427816 0.06960 0.88450 0.04590 0 1 1 8150 8150 1947465 927143 1020322 153996 153996 0 949398 828786 120612 2371974 2371974 3521058 Investment in Subsidiary 3250619 C 3250619 Description of Intended Use of Endowment Funds: Part V, Line 4: A percentage of the Fund's market value as determined by the board of directors of a related organization of PathStone Corporation each year shall be distributed for the use by the related organization in support of its programs for women. Description of Uncertain Tax Positions Under FIN 48: Part X: Accounting standards require entities to disclose in their financial statements the nature of any uncertainties in their tax position. Tax years including 2009 and later are subject to examination by tax authorities. Areas that IRS and state tax authorities consider when examining tax returns of a charity include, but may not be limited to, tax-exempt status and the existence and amount of unrelated business income. Areas with respect to pass-through entities' income tax returns include, but may not be limited to, the deductibility of expenses, classification of income, status as a pass-through entity, Nexus with other states, and entity liability for owner income taxes. The Organization does not believe that it has any uncertain tax positions with respect to these or other matters, and has not recorded any unrecognized tax benefits or liability for penalties or interest. The Organization is not aware of any circumstances or events that make it reasonably possible that tax benefits may increase or decrease within 12 months of the date of these financial statements. 1 Training 2122 2735486 FMV Skills and job training leading to unsubsidized placement in the labor market.Training includes Work Experience Training, ESL and GED training, classroom training, Occupational Skills training, On-the-job training, Occupational Safety training, Health and Safety training, Pesticide awareness training. Supportive Services 6331 1006721 FMV Supportive services include emergency food, lodging, health, and relocation assistance.These supportive services are also provided to individuals enrolled in training activities who need assistance while completing their training plan. Training Related supportive services includes such services as transportation, work boots, tools, work clothes, rental assistance, and other support that assists the individual achieve a positive job placement and job retention. Weatherization 969 1769547 FMV Weatherization services includes assessment, repairs and upgrades to residences of program eligible clients.This is in the form of testing, caulking and sealing, door and window replacement, roofing repairs, attic and wall insulation, installation of efficient furnaces, hot water tanks and appliances. Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: Program eligibility is determined and entered into the MIS system. Enrollment into a specific program is required and eligibility testing identifies what programs the individual or family is eligible for. A development plan is completed for every client, and training is provided based upon the identified needs. All services provided to individuals and families are recorded in the family's MIS records. Case management reviews are conducted with senior staff and ongoing assessment of supportive services and additional training plans are developed for the clients. Internal audits are conducted by the corporation to assess success of programs and to gauge effectiveness of staff and utilization of resources. X X X X X 0 0 0 0 0 0 0 0 0 Stuart Mitchell 163823 0 0 0 0 0 8191 0 3000 0 175014 0 0 0 Kevin Ryck 140407 0 0 0 0 0 7020 0 3000 0 150427 0 0 0 Form 990, Part VI, Section B, line 11 A draft copy of the return is distributed to the members of the board for comments before filing. Form 990, Part VI, Section B, line 12c During the new board member orientation, the policy is fully explained by the President and attorney. The board member understands that it is important to follow the policy at all times during his or her term on the board. It is made clear that if any conflict arises, that the policy is in effect and should be followed. This is also re-emphasized annually when the policy is signed on a yearly basis. In addition to the Conflict of Interest Policy, the organization has a questionnaire that all employees must fill out annually to determine whether they have a real or potential conflict of interest. If any potential conflicts are learned about through this or any other method, they are reviewed by the Executive Staff member for that division, and ultimately by the President/CEO. The CEO has the ultimate responsibility for determining whether or not a conflict exists and he or she, in conjunction with the Senior Vice President for Human Resources of PathStone and the Executive Staff member for that employee's division, will determine the course of action necessary. PathStone Corporation also has an Asset Management Committee which must review any purchases or contracts that are more than $5,000. Any potential conflicts are taken into consideration before approving these purchases and contracts. Form 990, Part VI, Section B, line 15 The wages and benefits of all top management employees are determined by the personnel committee of PathStone Corporation, as part of its ongoing wage comparative studies and benefit budgeting process. The process includes independent review, comparability data, and deliberation by a compensation committee. PathStone utilizes a salary scale to determine the salary of each employee. Job descriptions are evaluated based on a 17 point rating system. The number of points corresponding to each job description determines which of 11 salary groups the job falls into. Within each salary group, there is a base salary and then a range is available to accommodate employees who have more experience, education, skills, etc. than are required for that position. Before hiring an employee, the hiring manager sends a request for offer letter to Human Resources. With this request, a salary range justification form is sent if the salary is to be above the base. The Executive Staff member for that Division reviews and approves the request, then forwards it to Human Resources for final approval. Human Resources reviews the request for offer and the salary range request to determine if the steps are warranted, and sends out an offer letter if the request is approved. Periodically, the salary scale is reviewed. There have been times when the entire scale has been revised, and other times when salaries for specific positions have been adjusted by resolution from the Board of Directors. Most recently, a review of the salary scale was conducted as follows: a) PathStone engaged the services of an independent company, Astron Solutions, to conduct a wage comparability study. b) Astron Solutions used data from non-profit companies of similar size and industry, and adjusted for location where necessary. c) The current salary scale for PathStone was reviewed by Astron Solutions in late 2008 and into 2009 to determine market comparability. Reports were made to PathStone Executive Staff and Board of Directors. Recommendations were made for making revisions to the salary system, however existing salaries were found to be within range of the market. The recommendations are being phased in during 2010 and 2011. d) PathStone provided Astron Solutions with job descriptions representing various salary levels and positions throughout the organization. 8 data sources were used for the comparison. Salary survey data for non-profit organizations in the benchmark position's specific location, with a similar size to PathStone, were selected as a first priority for use. Additionally, real estate industry data were included for those benchmark positions with a specific real estate focus. Matches to the salary surveys were based on job duties and experience requirements as described in PathStone's job descriptions, not job titles. If local pay data was not available, national salary survey data for the selected data cuts were utilized and factored for the job specific location. Once the market rates were determined for each of the benchmark positions, an analysis of all PathStone employees was performed to determine whether actual salaries fell within an acceptable range of the market rate. Form 990, Part VI, Section C, line 19 Pathstone Corporation makes its governing documents (Bylaws and Certificate of Incorporation) readily available to the public on its website, www.pathstone.org. PathStone bylaws, policies and other governing documents are available on the PathStone Electronic Library, which may be accessed by employees. The company may grant access to the Electronic Library to non-employees as well, when there is a need for others to access information, for example auditors and funders. PathStone prints an annual report which is made public each year. Copies are mailed to stakeholders and it is readily available to the public. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Transfers from Affiliate 2,217,443. Unrealized Interest 222,462. Total to Form 990, Part XI, Line 5: 2,439,905. PathStone Development Corporation 7 Prince Street Rochester NY 14607 161265765 Affordable Housing NY 501(c)(3) Line 11a, I PathStone Corporation 0 Alloway Housing Development Fund Corporation 7 Prince Street Rochester NY 14607 203574586 Affordable Housing NY 501(c)(3) Line 11a, I PathStone Development Corporation 0 Housing Opportunities Housing Development Fund Corporation 7 Prince Street Rochester NY 14607 161386456 Affordable Housing NY 501(c)(3) Line 11a, I PathStone Development Corporation 0 Pinnacle Housing Development Fund Corporation 7 Prince Street Rochester NY 14607 460839248 Affordable Housing NY 501(c)(3) Line 11a, I PathStone Development Corporation 0 Towpath Housing Development Fund Corporation 7 Prince Street Rochester NY 14607 453779513 Affordable Housing NY 501(c)(3) Line 11a, I PathStone Development Corporation 0 Soujourner House at PathStone Inc 30 Millbank Street Rochester NY 14607 161170113 Provide temporary housing for women and children NY 501(c)(3) Line 7 PathStone Corporation 0 Sojourner Development Corporation 30 Millbank Street Rochester NY 14619 161370403 Provide permanent housing for women and children NY 501(c)(3) Line 9 Sojourner House at PathStone Inc 0 PathStone Housing Action Corporation 400 East Avenue Rochester NY 14607 161183242 Affordable Housing NY 501(c)(3) Line 9 PathStone Corporation 0 Anthony Square LP 7 Prince Street Rochester NY 14607 161589159 Affordable Housing NY N/A N/A 0 0 April Meadows LP 7 Prince Street Rochester NY 14607 166498924 Affordable Housing NY N/A N/A 0 0 Briarwood Place LP 7 Prince Street Rochester NY 14607 161544146 Affordable Housing NY N/A N/A 0 0 Canal Place LP 7 Prince Street Rochester NY 14607 752975899 Affordable Housing NY N/A N/A 0 0 Cedar Creek Housing LLC 7 Prince Street Rochester NY 14607 900347268 Affordable Housing NY N/A N/A 0 0 Central Place LP 7 Prince Street Rochester NY 14607 161520376 Affordable Housing NY N/A N/A 0 0 Clayton Heights LP 7 Prince Street Rochester NY 14607 412124095 Affordable Housing NY N/A N/A 0 0 Creekside Clearing LP 7 Prince Street Rochester NY 14607 050607089 Affordable Housing NY N/A N/A 0 0 Elliott's Landing LP 7 Prince Street Rochester NY 14607 204754791 Affordable Housing NY N/A N/A 0 0 Elmgrove Place LP 7 Prince Street Rochester NY 14607 061716252 Affordable Housing NY N/A N/A 0 0 Hale Court LP 7 Prince Street Rochester NY 14607 204754992 Affordable Housing NY N/A N/A 0 0 Marketview Housing LP 7 Prince Street Rochester NY 14607 161435368 Affordable Housing NY N/A N/A 0 0 Marketview Phase II LP 7 Prince Street Rochester NY 14607 161458119 Affordable Housing NY N/A N/A 0 0 MJ Estates II LLC 7 Prince Street Rochester NY 14607 271006415 Affordable Housing NY N/A N/A 0 0 MJ Estates LP 7 Prince Street Rochester NY 14607 208685429 Affordable Housing NY N/A N/A 0 0 Monica Homes LLC 7 Prince Street Rochester NY 14607 611592249 Affordable Housing NY N/A N/A 0 0 Niagara Place LP 7 Prince Street Rochester NY 14607 161478044 Affordable Housing NY N/A N/A 0 0 Ontario Place LP 7 Prince Street Rochester NY 14607 752975886 Affordable Housing NY N/A N/A 0 0 Pinnacle Apartments LLC 7 Prince Street Rochester NY 14607 455425869 Affordable Housing NY N/A N/A 0 0 Rexford Place LP 7 Prince Street Rochester NY 14607 202201905 Affordable Housing NY N/A N/A 0 0 Susan B Anthony LP 7 Prince Street Rochester NY 14607 043812069 Affordable Housing NY N/A N/A 0 0 Towpath III LP 7 Prince Street Rochester NY 14607 453566045 Affordable Housing NY N/A N/A 0 0 Westminister Place LP 7 Prince Street Rochester NY 14607 161476222 Affordable Housing NY N/A N/A 0 0 Woodward LP 7 Prince Street Rochester NY 14607 161489242 Affordable Housing NY N/A N/A 0 0 Ada Ridge Partners II LLC 400 East Avenue Rochester NY 14607 262373989 Affordable Housing NY N/A N/A 0 0 Ada Ridge Partners LP 400 East Avenue Rochester NY 14607 161592991 Affordable Housing NY N/A N/A 0 0 Albion Senior Living LLC 400 East Avenue Rochester NY 14607 260345950 Affordable Housing NY N/A N/A 0 0 Alliance Homes II LLC 400 East Avenue Rochester NY 14607 562397229 Affordable Housing NY N/A N/A 0 0 Alturas de Castaner LP 400 East Avenue Rochester NY 14607 203947099 Affordable Housing NY N/A N/A 0 0 Andrews Terrace LLC 400 East Avenue Rochester NY 14607 203199493 Affordable Housing NY N/A N/A 0 0 Beechwood Apartments LLC 400 East Avenue Rochester NY 14607 273685642 Affordable Housing NY N/A N/A 0 0 Bradmar Village LLC 400 East Avenue Rochester NY 14607 272288636 Affordable Housing NY N/A N/A 0 0 Brower Road LLC 400 East Avenue Rochester NY 14607 030485949 Affordable Housing NY N/A N/A 0 0 Canal View Senior Housing LLC 400 East Avenue Rochester NY 14607 204440054 Affordable Housing NY N/A N/A 0 0 Clarkson-Seldon Square Partners LP 400 East Avenue Rochester NY 14607 223607775 Affordable Housing NY N/A N/A 0 0 Gettysburg Scattered Sites Associates 400 East Avenue Rochester NY 14607 251645782 Affordable Housing NY N/A N/A 0 0 Heritage Meadows Partners LP 400 East Avenue Rochester NY 14607 161537986 Affordable Housing NY N/A N/A 0 0 Highland Meadows Partners LLC 400 East Avenue Rochester NY 14607 134220309 Affordable Housing NY N/A N/A 0 0 Lander Street Partners II LP 400 East Avenue Rochester NY 14607 061473326 Affordable Housing NY N/A N/A 0 0 Lander Street Partners III LLC 400 East Avenue Rochester NY 14607 562523429 Affordable Housing NY N/A N/A 0 0 Lander Street Partners LP 400 East Avenue Rochester NY 14607 061445495 Affordable Housing NY N/A N/A 0 0 New Home Alliance LP 400 East Avenue Rochester NY 14607 061527135 Affordable Housing NY N/A N/A 0 0 Olde Theatre Apartments LP 400 East Avenue Rochester NY 14607 341844633 Affordable Housing NY N/A N/A 0 0 Salem Senior Housing LLC 400 East Avenue Rochester NY 14607 383711378 Affordable Housing NY N/A N/A 0 0 Sandy Creek Associates LP 400 East Avenue Rochester NY 14607 161351950 Affordable Housing NY N/A N/A 0 0 Seldon Square II LLC 400 East Avenue Rochester NY 14607 352182907 Affordable Housing NY N/A N/A 0 0 Stonewood Village LLC 400 East Avenue Rochester NY 14607 264557007 Affordable Housing NY N/A N/A 0 0 Thompson Building Associates LP 400 East Avenue Rochester NY 14607 161421270 Affordable Housing NY N/A N/A 0 0 Apple Meadow Ltd LP 400 East Avenue Rochester NY 14607 310970627 Affordable Housing NY N/A N/A 0 0 Castle Street Associates LP 400 East Avenue Rochester NY 14607 161311570 Affordable Housing NY N/A N/A 0 0 Clifton Commons Associates LP 400 East Avenue Rochester NY 14607 161386724 Affordable Housing NY N/A N/A 0 0 Crosman LLC 400 East Avenue Rochester NY 14607 100007244 Affordable Housing NY N/A N/A 0 0 Crossman LP 400 East Avenue Rochester NY 14607 100007242 Affordable Housing NY N/A N/A 0 0 Foster Block Associates LP 400 East Avenue Rochester NY 14607 161351625 Affordable Housing NY N/A N/A 0 0 Stanton Meadows Townhomes LP 400 East Avenue Rochester NY 14607 161551902 Affordable Housing NY N/A N/A 0 0 Washington Park Associates LP 400 East Avenue Rochester NY 14607 161299635 Affordable Housing NY N/A N/A 0 0 Marketview Housing Inc 7 Prince Street Rochester NY 14607 161435367 General Partner in L.P. Transactions NY N/A C PathStone Breckenridge Inc 7 Prince Street Rochester NY 14607 454541829 General Partner in L.P. Transactions NY N/A C PDC Towpath Corporation 7 Prince Street Rochester NY 14607 453667522 General Partner in L.P. Transactions NY N/A C Slater Neighborhood Inc 7 Prince Street Rochester NY 14607 271006036 General Partner in L.P. Transactions NY N/A C Pinnacle Managing Member LLC 7 Prince Street Rochester NE 14607 455430014 General Partner in L.P. Transactions NY N/A C Alliance Homes II Corp 400 East Avenue Rochester NY 14607 562397228 General Partner in L.P. Transactions OH N/A C PHEDCO Investments Inc 400 East Avenue Rochester NY 14607 251663084 General Partner in L.P. Transactions NY N/A C RHAC Development Corporation 400 East Avenue Rochester NY 14607 161262619 General Partner in L.P. Transactions NY N/A C RHOC Crossman Inc 400 East Avenue Rochester NY 14607 270017600 General Partner in L.P. Transactions NY N/A C Rural Housing Opportunities Development Corp 400 East Avenue Rochester NY 14607 050575748 General Partner in L.P. Transactions NY N/A C Salem Senior Housing Corp 400 East Avenue Rochester NY 14607 300308905 General Partner in L.P. Transactions OH N/A C Stanton Meadows Corporation 400 East Avenue Rochester NY 14607 161556454 General Partner in L.P. Transactions NY N/A C Beechwood Managing Member LLC 400 East Avenue Rochester NY 14607 274656938 General Partner in L.P. Transactions NY N/A C Jamestown Managing Member LLC 400 East Avenue Rochester NY 14607 272288510 General Partner in L.P. Transactions NY N/A C Lehigh Managing Member LLC 400 East Avenue Rochester NY 14607 270212774 General Partner in L.P. Transactions NY N/A C San German Managing Member LLC 400 East Avenue Rochester NY 14607 453773695 General Partner in L.P. Transactions NY N/A C Sisson Reserve MM LLC 400 East Avenue Rochester NY 14607 364717781 General Partner in L.P. Transactions NY N/A C West Broadway Villas LLC 400 East Avenue Rochester NY 14607 300743446 General Partner in L.P. Transactions NY N/A C Monica Homes LTD 30 Millbank Street Rochester NY 14619 800360791 Co-managing member NY N/A C 0 0 1 1 0 0 0 0 1 0 0 0 1 1 1 1 1 1 Schedule R, Part II Pathstone Corporation is also related to other tax-exempt organizations included in a group return.