Civic Intelligence

Fredonia Commons Affordable Housing Inc.

EIN 01-0808835 • 501(c)3 • Dunkirk, NY

Pub. 78 EligibleNTEE L20

Profile

Fredonia commons is a 37-unit affordable housing development in the village of fredonia, new york. It is a housing project for persons of low income where no adequate housing exists for such persons.

17 West Courtney StreetDunkirk, NY 14048
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.81x

Higher debt load relative to assets than 62% of similar nonprofits.

NTEE L20 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

6.02x

Higher debt load relative to revenue than 66% of similar nonprofits.

NTEE L20 • $1M-$5M nonprofits • Source year 2025

Net Margin

25th percentile

-41%

Higher net margin than 25% of similar nonprofits.

NTEE L20 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE L20 • $1M-$5M nonprofits • Source year 2025

Asset Growth

27th percentile

-3.8%

Faster asset growth than 27% of similar nonprofits.

NTEE L20 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

87th percentile

50%

Faster revenue growth than 87% of similar nonprofits.

NTEE L20 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$1,986,619

Down $77,519 (-3.8%) from 2024

Liabilities

Up

$1,606,165

Up $31,887 (+2.0%) from 2024

Net Assets

Down

$380,454

Down $109,406 (-22%) from 2024

Operations
Liabilities / Revenue66th percentileNet Margin25th percentile

Revenue

Up

$266,639

Up $89,348 (+50%) from 2024

Expenses

Up

$376,045

Up $110,720 (+42%) from 2024

Net Income

Down

-$109,406

Down $21,372 (-24%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2024: $2,064,138Liabilities 2024: $1,574,278Net Assets 2024: $489,8602024Assets 2025: $1,986,619Liabilities 2025: $1,606,165Net Assets 2025: $380,4542025

Highlighted filing

2025

Assets$1,986,619
Liabilities$1,606,165
Net Assets$380,454
Open 2025 Filing

Operations Trend

Revenue Growth87th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2024: $177,291Expenses 2024: $265,325Net Income 2024: -$88,0342024Revenue 2025: $266,639Expenses 2025: $376,045Net Income 2025: -$109,4062025

Highlighted filing

2025

Revenue$266,639
Expenses$376,045
Net Income-$109,406
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,986,619
Liabilities
$1,606,165
Net assets
$380,454
Revenue
$266,639
Expenses
$376,045
Net income
-$109,406
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.99$1.61$0.38$0.27$0.38$0.11
2024Detailed filing. Detailed filing data is available for this year.$2.06$1.57$0.49$0.18$0.27$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 6, 2026
Return Version
2025v4.0
Gross Receipts
$266,639
Mission and Program Overview

Mission

Fredonia commons is a 37-unit affordable housing development in the village of fredonia, new york. It is a housing project for persons of low income where no adequate housing exists for such persons.

Fredonia commons is a 37-unit affordable housing development located in the village of fredonia, new york. It is a housing project for persons of low income where no adequate housing exists for such persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,885,897$1,813,651▼ $72,246
Cash and Non-Interest-Bearing Accounts$4,495$8,934▲ $4,439
Prepaid Expenses and Deferred Charges$7,682$6,664▼ $1,018
Accounts Receivable$8,425$2,015▼ $6,410
Total Assets$2,064,138$1,986,619▼ $77,519
Other Assets Total$157,639$155,355▼ $2,284
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,350,000$1,350,000→ $0
Accounts Payable and Accrued Expenses$252,190$280,371▲ $28,181
Deferred Revenue$2,390$1,393▼ $997
Other Liabilities$-30,302$-25,599▲ $4,703
Total Liabilities$1,574,278$1,606,165▲ $31,887
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$489,860$380,454▼ $109,406
Total Net Assets Fund Balance$489,860$380,454▼ $109,406
Total Liabilities and Net Assets / Fund Balance$2,064,138$1,986,619▼ $77,519

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,608,750$1,725,504$3,334,254
Other Land Buildings$76,250$273,550$349,800
Equipment$23,845$239,002$262,847
Land$104,806-$104,806
Other Assets Org$14,465--
Compensation and Service Providers
Top Officer Pay47th percentile

Board Members and Trustees

NameTitle
Marie CarrubbaPresident
Diane Hewitt-johnsonCEO
KEVIN O'CONNELLSecretary
Robert MooreTreasurer at
Patricia MooreTreasurer Ti
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$266,639
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-109,406

Audited Revenue Reconciliation

Revenue per Audited Statements
$266,639
Total Revenue per Audited Statements
$266,639
Total Revenue per Form 990
$266,639
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$376,045
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$119,792--$119,792
Insurance$33,763--$33,763
Fees for Services Management-$21,729-$21,729
All Other Expenses$4,471$14,819-$19,290
Interest$13,500--$13,500
Other Expenses$8,008--$8,008
Fees for Services Accounting-$6,500-$6,500
Fees for Services Legal-$1,707-$1,707
Total Functional Expenses$331,290$44,755$0$376,045

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$376,045
Total Expenses per Audited Statements$376,045
Total Expenses per Form 990$376,045
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Deposits$18,833
Debt Issurance Costs$-44,432
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990, prepared by an independent cpa firm, is reviewed by the ceo and senior accounting manager. It is made available to all officers and directors for review prior to approval and filing.”

Form 990, Page 6, Part VI, Line 12C

“Board members sign a conflict of interest disclosure statement on an annual basis.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, exempt organization returns, and annual audited financial statements are available upon request at the organization's business office.”

Filing and Contact Details

Filer

Filer Name
Fredonia Commons Affordable Housing
EIN
01-0808835
Phone
7163663333
Address
17 WEST COURTNEY STREET, DUNKIRK, NY 14048

Signing Officer

Name
Diane Hewitt-johnson
Title
CEO
Phone
7163663333
Signed
2026-04-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Hewitt-johnson
Formed
2003
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Saxton Kocur and Associates Llp
Address
301 E 2ND ST SUITE 303, JAMESTOWN, NY 14701-5409
Preparer
Lucinda M Saxton CPA
Phone
7164836109
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Individuals serving on the board of directors.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Income tax status - effective april 22, 2024, the organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and from new york state income taxes under article 7-a of the executive law. Therefore, no provision has been made for federal or new york state income taxes in the accompanying financial statements. The organization has been classified as an organization other than a private foundation under section 509(a)(2). Penalties and interest, if any, associated with uncertain tax positions are accrued as part of any income tax provision. For the year ended december 31, 2025,there were no penalties and interest recognized related to uncertain tax positions. The organization's tax returns for 2022, 2023, and 2025 and short-periods january 1, 2024 through april 21, 2024 and april 22, 2024 through december 31, 2024 are still open to review by both federal and new york state taxing jurisdictions.”

Raw XML Appendix384 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0252190
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0280371
IRS990/AccountsReceivableGrp/BOYAmt08425
IRS990/AccountsReceivableGrp/EOYAmt02015
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0FREDONIA COMMONS IS A 37-UNIT AFFORDABLE HOUSING DEVELOPMENT LOCATED IN THE VILLAGE OF FREDONIA, NEW YORK. IT IS A HOUSING PROJECT FOR PERSONS OF LOW INCOME WHERE NO ADEQUATE HOUSING EXISTS FOR SUCH PERSONS.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt014819
IRS990/AllOtherExpensesGrp/ProgramServicesAmt04471
IRS990/AllOtherExpensesGrp/TotalAmt019290
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0MICHAEL MICHALSKI
IRS990/BooksInCareOfDetail/PhoneNum07163663333
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt017 WEST COURTNEY STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0DUNKIRK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd014048
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt04495
IRS990/CashNonInterestBearingGrp/EOYAmt08934
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0376045
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0266639
IRS990/CYRevenuesLessExpensesAmt0-109406
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0376045
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0266639
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt02390
IRS990/DeferredRevenueGrp/EOYAmt01393
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0119792
IRS990/DepreciationDepletionGrp/TotalAmt0119792
IRS990/Desc0FREDONIA COMMONS IS A 37-UNIT AFFORDABLE HOUSING DEVELOPMENT LOCATED IN THE VILLAGE OF FREDONIA, NEW YORK. IT IS A HOUSING PROJECT FOR PERSONS OF LOW INCOME WHERE NO ADEQUATE HOUSING EXISTS FOR SUCH PERSONS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0331290
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06500
IRS990/FeesForServicesAccountingGrp/TotalAmt06500
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01707
IRS990/FeesForServicesLegalGrp/TotalAmt01707
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt021729
IRS990/FeesForServicesManagementGrp/TotalAmt021729
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0MARIE CARRUBBA
IRS990/Form990PartVIISectionAGrp/PersonNm1PATRICIA MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm3KEVIN O'CONNELL
IRS990/Form990PartVIISectionAGrp/PersonNm4DIANE HEWITT-JOHNSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER TI
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER AT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4CEO
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0266639
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt033763
IRS990/InsuranceGrp/TotalAmt033763
IRS990/InterestGrp/ProgramServicesAmt013500
IRS990/InterestGrp/TotalAmt013500
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02238056
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01885897
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01813651
IRS990/LandBldgEquipCostOrOtherBssAmt04051707
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FREDONIA COMMONS IS A 37-UNIT AFFORDABLE HOUSING DEVELOPMENT IN THE VILLAGE OF FREDONIA, NEW YORK. IT IS A HOUSING PROJECT FOR PERSONS OF LOW INCOME WHERE NO ADEQUATE HOUSING EXISTS FOR SUCH PERSONS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01350000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01350000
IRS990/NetAssetsOrFundBalancesBOYAmt0489860
IRS990/NetAssetsOrFundBalancesEOYAmt0380454
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0489860
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0380454
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0157639
IRS990/OtherAssetsTotalGrp/EOYAmt0155355
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1ELECTRICITY & GAS
IRS990/OtherExpensesGrp/Desc2WATER & SEWER
IRS990/OtherExpensesGrp/Desc3MAINTENANCE SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0109038
IRS990/OtherExpensesGrp/ProgramServicesAmt121670
IRS990/OtherExpensesGrp/ProgramServicesAmt221048
IRS990/OtherExpensesGrp/ProgramServicesAmt38008
IRS990/OtherExpensesGrp/TotalAmt0109038
IRS990/OtherExpensesGrp/TotalAmt121670
IRS990/OtherExpensesGrp/TotalAmt221048
IRS990/OtherExpensesGrp/TotalAmt38008
IRS990/OtherLiabilitiesGrp/BOYAmt0-30302
IRS990/OtherLiabilitiesGrp/EOYAmt0-25599
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07682
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06664
IRS990/PrincipalOfficerNm0DIANE HEWITT-JOHNSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0263835
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12804
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0263835
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12804
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0265325
IRS990/PYProgramServiceRevenueAmt0177291
IRS990/PYRevenuesLessExpensesAmt0-88034
IRS990/PYTotalExpensesAmt0265325
IRS990/PYTotalRevenueAmt0177291
IRS990/ReconcilationRevenueExpnssAmt0-109406
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0266639
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0266639
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0177291
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0443930
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0443930
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0266639
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0177291
IRS990ScheduleA/Total509Grp/TotalAmt0443930
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0266639
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0177291
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0443930
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01608750
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01725504
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03334254
IRS990ScheduleD/EquipmentGrp/BookValueAmt023845
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0239002
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0262847
IRS990ScheduleD/ExpensesSubtotalAmt0376045
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0104806
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0104806
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0121756
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt119134
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt214465
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1TENANT DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2REPLACEMENT RESERVE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt076250
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0273550
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0349800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018833
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1-44432
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEBT ISSURANCE COSTS
IRS990ScheduleD/RevenueSubtotalAmt0266639
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAX STATUS - EFFECTIVE APRIL 22, 2024, THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM NEW YORK STATE INCOME TAXES UNDER ARTICLE 7-A OF THE EXECUTIVE LAW. THEREFORE, NO PROVISION HAS BEEN MADE FOR FEDERAL OR NEW YORK STATE INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). PENALTIES AND INTEREST, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS ARE ACCRUED AS PART OF ANY INCOME TAX PROVISION. FOR THE YEAR ENDED DECEMBER 31, 2025,THERE WERE NO PENALTIES AND INTEREST RECOGNIZED RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION'S TAX RETURNS FOR 2022, 2023, AND 2025 AND SHORT-PERIODS JANUARY 1, 2024 THROUGH APRIL 21, 2024 AND APRIL 22, 2024 THROUGH DECEMBER 31, 2024 ARE STILL OPEN TO REVIEW BY BOTH FEDERAL AND NEW YORK STATE TAXING JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01813651
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0155355
IRS990ScheduleD/TotalExpensesPerForm990Amt0376045
IRS990ScheduleD/TotalLiabilityAmt0-25599
IRS990ScheduleD/TotalRevenuePerForm990Amt0266639
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0266639
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0376045
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INDIVIDUALS SERVING ON THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PREPARED BY AN INDEPENDENT CPA FIRM, IS REVIEWED BY THE CEO AND SENIOR ACCOUNTING MANAGER. IT IS MADE AVAILABLE TO ALL OFFICERS AND DIRECTORS FOR REVIEW PRIOR TO APPROVAL AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, EXEMPT ORGANIZATION RETURNS, AND ANNUAL AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CHAUTAUQUA OPPORTUNITIES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0POVERTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt017 W COURTNEY ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DUNKIRK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd014048
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt028191
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1111962
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL FEES CHARGED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1PAYABLE BALANCE DUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CHAUTAUQUA OPPORTUNITIES INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1CHAUTAUQUA OPPORTUNITIES INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1E
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02064138
IRS990/TotalAssetsEOYAmt01986619
IRS990/TotalAssetsGrp/BOYAmt02064138
IRS990/TotalAssetsGrp/EOYAmt01986619
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt044755
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0331290
IRS990/TotalFunctionalExpensesGrp/TotalAmt0376045
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01574278
IRS990/TotalLiabilitiesEOYAmt01606165
IRS990/TotalLiabilitiesGrp/BOYAmt01574278
IRS990/TotalLiabilitiesGrp/EOYAmt01606165
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0489860
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0380454
IRS990/TotalProgramServiceExpensesAmt0331290
IRS990/TotalProgramServiceRevenueAmt0266639
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0266639
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0266639
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02064138
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01986619
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt017 WEST COURTNEY STREET
IRS990/USAddress/CityNm0DUNKIRK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014048
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANE HEWITT-JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum07163663333
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREDONIA COMMONS AFFORDABLE HOUSING
ReturnHeader/Filer/BusinessNameControlTxt0FRED
ReturnHeader/Filer/EIN0010808835
ReturnHeader/Filer/PhoneNum07163663333
ReturnHeader/Filer/USAddress/AddressLine1Txt017 WEST COURTNEY STREET
ReturnHeader/Filer/USAddress/CityNm0DUNKIRK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014048
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SAXTON KOCUR AND ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0301 E 2ND ST SUITE 303
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JAMESTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0147015409
ReturnHeader/PreparerPersonGrp/PhoneNum07164836109
ReturnHeader/PreparerPersonGrp/PreparationDt02026-04-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LUCINDA M SAXTON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-04-10T08:34:57-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. NTEE L20 • $1M-$5M nonprofits