Civic Intelligence

Buffalo & Erie County Industrial Land

EIN 22-2413596 • 501(c)3 • Buffalo, NY

Profile

Buffalo and erie county industrial land development corporation (ildc) is an issuer of tax-exempt bond financing for not-for-profit entities. Additionally, it was incorporated for the purpose of participating in the acquisition and development of industrial sites and to provide financial assistance for the acquisition or renovation of fixed assets by industrial companies locating or expanding in erie county. The ildc manages a number of revolving loan funds dedicated to improving economic conditions in erie county. In 2009 all activities except sba microloan and erie county business development fund were transferred to ecida. Remaining net assets are under the direct governance of erie county, ny.

95 Perry Street 403Buffalo, NY 14203

www.ecidany.com

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.57x

Higher debt load relative to assets than 73% of similar nonprofits.

NTEE S • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

4.94x

Higher debt load relative to revenue than 83% of similar nonprofits.

NTEE S • $10M-$25M nonprofits • Source year 2024

Net Margin

21st percentile

-9.1%

Higher net margin than 21% of similar nonprofits.

NTEE S • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$250,617

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

NTEE S • $10M-$25M nonprofits • Source year 2024

Asset Growth

35th percentile

-0.3%

Faster asset growth than 35% of similar nonprofits.

NTEE S • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-71%

Faster revenue growth than 4% of similar nonprofits.

NTEE S • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$17,096,469

Down $51,991 (-0.3%) from 2023

Liabilities

Up

$9,689,669

Up $126,765 (+1.3%) from 2023

Net Assets

Down

$7,406,800

Down $178,756 (-2.4%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin21st percentile

Revenue

Down

$1,959,909

Down $4,823,309 (-71%) from 2023

Expenses

Down

$2,138,665

Down $4,408,656 (-67%) from 2023

Net Income

Down

-$178,756

Down $414,653 (-176%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $307,249Liabilities 2010: $5,988Net Assets 2010: $301,2612010Assets 2011: $297,282Liabilities 2011: $9,252Net Assets 2011: $288,0302011Assets 2012: $289,502Liabilities 2012: $2,342Net Assets 2012: $287,1602012Assets 2013: $296,682Liabilities 2013: $3,017Net Assets 2013: $293,6652013Assets 2014: $277,162Liabilities 2014: $1,129Net Assets 2014: $276,0332014Assets 2015: $285,902Liabilities 2015: $27,892Net Assets 2015: $258,0102015Assets 2016: $232,657Liabilities 2016: $4,930Net Assets 2016: $227,7272016Assets 2017: $7,165,090Liabilities 2017: $432,184Net Assets 2017: $6,732,9062017Assets 2018: $8,448,735Liabilities 2018: $1,786,169Net Assets 2018: $6,662,5662018Assets 2019: $8,306,951Liabilities 2019: $2,047,033Net Assets 2019: $6,259,9182019Assets 2020: $9,396,674Liabilities 2020: $2,354,173Net Assets 2020: $7,042,5012020Assets 2021: $17,590,746Liabilities 2021: $9,727,810Net Assets 2021: $7,862,9362021Assets 2022: $18,925,535Liabilities 2022: $11,575,876Net Assets 2022: $7,349,6592022Assets 2023: $17,148,460Liabilities 2023: $9,562,904Net Assets 2023: $7,585,5562023Assets 2024: $17,096,469Liabilities 2024: $9,689,669Net Assets 2024: $7,406,8002024

Highlighted filing

2024

Assets$17,096,469
Liabilities$9,689,669
Net Assets$7,406,800
Open 2024 Filing

Operations Trend

Revenue Growth4th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $870,282Expenses 2010: $313,084Net Income 2010: $557,1982010Expenses 2011: $96,5582011Expenses 2012: $111,9612012Revenue 2013: $251,696Expenses 2013: $245,191Net Income 2013: $6,5052013Revenue 2014: $1,321Expenses 2014: $18,953Net Income 2014: -$17,6322014Revenue 2015: $1,775,747Expenses 2015: $1,793,770Net Income 2015: -$18,0232015Revenue 2016: $447,587Expenses 2016: $477,870Net Income 2016: -$30,2832016Revenue 2017: $7,006,039Expenses 2017: $526,468Net Income 2017: $6,479,5712017Revenue 2018: $3,214,456Expenses 2018: $3,284,796Net Income 2018: -$70,3402018Revenue 2019: $1,117,568Expenses 2019: $1,520,216Net Income 2019: -$402,6482019Revenue 2020: $1,552,522Expenses 2020: $769,938Net Income 2020: $782,5842020Revenue 2021: $1,680,489Expenses 2021: $860,054Net Income 2021: $820,4352021Revenue 2022: $2,060,345Expenses 2022: $2,573,622Net Income 2022: -$513,2772022Revenue 2023: $6,783,218Expenses 2023: $6,547,321Net Income 2023: $235,8972023Revenue 2024: $1,959,909Expenses 2024: $2,138,665Net Income 2024: -$178,7562024

Highlighted filing

2024

Revenue$1,959,909
Expenses$2,138,665
Net Income-$178,756
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$17,096,469
Liabilities
$9,689,669
Net assets
$7,406,800
Revenue
$1,959,909
Expenses
$2,138,665
Net income
-$178,756
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.1$9.69$7.41$1.96$2.14$0.18
2023Summary only. Only limited summary data is available for this year.$17.1$9.56$7.59$6.78$6.55$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.9$11.6$7.35$2.06$2.57$0.51
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.6$9.73$7.86$1.68$0.86$0.82
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.40$2.35$7.04$1.55$0.77$0.78
2019Summary only. Only limited summary data is available for this year.$8.31$2.05$6.26$1.12$1.52$0.40
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.45$1.79$6.66$3.21$3.28$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.17$0.43$6.73$7.01$0.53$6.48
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.00$0.23$0.45$0.48$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.03$0.26$1.78$1.79$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.00$0.02$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.29$0.25$0.25$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.00$0.29$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.01$0.29$0.10
2010Summary only. Only limited summary data is available for this year.$0.31$0.01$0.30$0.87$0.31$0.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.1
Gross Receipts
$2,384,551
Mission and Program Overview

Mission

Buffalo and erie county industrial land development corporation (ildc) is an issuer of tax-exempt bond financing for not-for-profit entities. Additionally, it was incorporated for the purpose of participating in the acquisition and development of industrial sites and to provide financial assistance for the acquisition or renovation of fixed assets by industrial companies locating or expanding in erie county. The ildc manages a number of revolving loan funds dedicated to improving economic conditions in erie county. In 2009 all activities except sba microloan and erie county business development fund were transferred to ecida. Remaining net assets are under the direct governance of erie county, ny.

Buffalo and erie county industrial land development corporation (ildc) is an issuer of tax-exempt bond financing for not-for-profit entities. Additionally, it was incorporated for the purpose of participating in the acquisition and development of industrial sites and to provide financial assistance for the acquisition or renovation of fixed assets by industrial companies locating or expanding in erie county. The ildc manages a revolving loan fund dedicated to improving economic conditions in erie county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,054,197$6,646,704▼ $407,493
Pledges and Grants Receivable$9,191,179$6,413,558▼ $2,777,621
Savings and Temporary Cash Investments$417,701$3,683,965▲ $3,266,264
Other Notes and Loans Receivable, Net$485,383$352,242▼ $133,141
Total Assets$17,148,460$17,096,469▼ $51,991
Liabilities
Deferred Revenue$4,163,198$5,372,594▲ $1,209,396
Other Liabilities$4,519,375$4,249,733▼ $269,642
Accounts Payable and Accrued Expenses$880,331$67,342▼ $812,989
Total Liabilities$9,562,904$9,689,669▲ $126,765
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,045,628$6,889,079▼ $156,549
Net Assets With Donor Restrictions$539,928$517,721▼ $22,207
Total Net Assets Fund Balance$7,585,556$7,406,800▼ $178,756
Total Liabilities and Net Assets / Fund Balance$17,148,460$17,096,469▼ $51,991

Asset Categories

AssetBook ValueDepreciationBasis
Land$6,472,145-$6,472,145
Equipment$174,559$9,726$184,285
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleOtherTotal
Grant LesswingDirector of Business Development$145,005$145,005
Gerald ManhardChief Lending Officer$123,129$123,129

Board Members and Trustees

NameTitle
Mark PoloncarzChairman
John CappellinoPresident/CEO
ELIZABETH O'KEEFEVice President and Secretary
April BaskinDirector
Christopher ScanlonDirector
Daniel CastleDirector
Denise AbbottDirector
John GilmourDirector
Richard LipsitzDirector
Mollie ProficChief Financial Officer

Highest Paid Contractors

ContractorServicesLocationCompensation
Foitalbert AssociatesEngineering295 MAIN STREET SUITE 200, Buffalo, NY 14203$104,741
Revenue and Support

Revenue Composition

Contributions and Grants
$1,469,378
Program Service Revenue
$357,434
Investment Income
$126,013
Other Revenue
$7,084
Change in Net Assets
$-178,756

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,959,909
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,959,909
Total Revenue per Form 990
$1,959,909
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,138,665
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
Payments to Affiliates$631,163--$631,163
Other Expenses$46,880--$46,880
Fees for Services Legal$38,062--$38,062
Advertising$6,979--$6,979
All Other Expenses-$6,280-$6,280
Fees for Services Accounting-$6,200-$6,200
Insurance-$4,789-$4,789
Depreciation Depletion-$4,534-$4,534
Travel-$10-$10
Total Functional Expenses$2,116,852$21,813$0$2,138,665

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,138,665
Total Expenses per Audited Statements$2,138,665
Total Expenses per Form 990$2,138,665
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Due to Affiliate$4,249,733
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Part VI, Section A, Line 2

“There are several board members who are employed by the city of buffalo and erie county, respectively.”

Form 990, Part VI, Section A, Line 6

“The sole member of the corporation (the "member") is the county of erie, acting by and through the erie county executive, ex officio.”

Form 990, Part VI, Section A, Line 7A

“Per the bylaws of the corporation, there are three "designated directors" - the current chairperson of the erie county legislature, the current chairperson of the erie county legislature's economic development committee, and the current president of the local afl-cio. The remaining four directors are appointed by the member and serve at the member's discretion.”

Form 990, Part VI, Section B, Line 11B

“The board receives a copy of the form 990 by email to review before the form is filed.”

Form 990, Part VI, Section B, Line 12C

“The board has strong oversight of the organization's conflict of interest policy.”

Form 990, Part VI, Section C, Line 19

“The financial statements and certain policies and governing documents are posted on the organization's website at www.ecidany.com”

Filing and Contact Details

Filer

Filer Name
Buffalo & Erie County Industrial Land
EIN
22-2413596
Phone
7168566525
Address
95 PERRY STREET 403, BUFFALO, NY 14203

Signing Officer

Name
John Cappellino
Title
President/CEO
Phone
7168566525
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Cappellino
Formed
1981
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Lumsden & Mccormick Llp
Address
369 FRANKLIN STREET, BUFFALO, NY 14202
Preparer
Seth D Hennard
Phone
7168563300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Raw XML AppendixShowing 400 of 594 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0880331
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt067342
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0BUFFALO AND ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORPORATION (ILDC) IS AN ISSUER OF TAX-EXEMPT BOND FINANCING FOR NOT-FOR-PROFIT ENTITIES. ADDITIONALLY, IT WAS INCORPORATED FOR THE PURPOSE OF PARTICIPATING IN THE ACQUISITION AND DEVELOPMENT OF INDUSTRIAL SITES AND TO PROVIDE FINANCIAL ASSISTANCE FOR THE ACQUISITION OR RENOVATION OF FIXED ASSETS BY INDUSTRIAL COMPANIES LOCATING OR EXPANDING IN ERIE COUNTY. THE ILDC MANAGES A REVOLVING LOAN FUND DEDICATED TO IMPROVING ECONOMIC CONDITIONS IN ERIE COUNTY.
IRS990/AdvertisingGrp/ProgramServicesAmt06979
IRS990/AdvertisingGrp/TotalAmt06979
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IRS990/AllOtherExpensesGrp/TotalAmt06280
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IRS990/BooksInCareOfDetail/PhoneNum07168566525
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt095 PERRY STREET SUITE 403
IRS990/BooksInCareOfDetail/USAddress/CityNm0BUFFALO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd014203
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0104741
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IRS990/ContractorCompensationGrp/ServicesDesc0ENGINEERING
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01469378
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0126013
IRS990/CYOtherExpensesAmt02138665
IRS990/CYOtherRevenueAmt07084
IRS990/CYProgramServiceRevenueAmt0357434
IRS990/CYRevenuesLessExpensesAmt0-178756
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt02138665
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01959909
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt04163198
IRS990/DeferredRevenueGrp/EOYAmt05372594
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt04534
IRS990/DepreciationDepletionGrp/TotalAmt04534
IRS990/Desc0ILDC HAS A SHARED SERVICES AGREEMENT UNDER WHICH ADMINISTRATIVE AND STAFFING SERVICES ARE PROVIDED TO ILDC IN CONNECTION WITH BOND ISSUANCES IN EXCHANGE FOR THE ADMINISTRATIVE FEES RECEIVED BY ILDC RELATED TO THESE BOND TRANSACTIONS. ADDITIONALLY, ILDC HAS INCURRED EXPENSES ASSOCIATED WITH BLIGHTED LAND THAT IS IN THE PROCESS OF REMEDIATION.
IRS990/DescribedInSection501c3Ind01
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IRS990/FeesForServicesAccountingGrp/TotalAmt06200
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IRS990/FeesForServicesLegalGrp/TotalAmt038062
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IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/PersonNm3DANIEL CASTLE
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN GILMOUR
IRS990/Form990PartVIISectionAGrp/PersonNm5RICHARD LIPSITZ
IRS990/Form990PartVIISectionAGrp/PersonNm6CHRISTOPHER SCANLON
IRS990/Form990PartVIISectionAGrp/PersonNm7JOHN CAPPELLINO
IRS990/Form990PartVIISectionAGrp/PersonNm8ELIZABETH O'KEEFE
IRS990/Form990PartVIISectionAGrp/PersonNm9MOLLIE PROFIC
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IRS990/Form990PartVIISectionAGrp/PersonNm11GERALD MANHARD
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IRS990/MissionDesc0BUFFALO AND ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORPORATION (ILDC) IS AN ISSUER OF TAX-EXEMPT BOND FINANCING FOR NOT-FOR-PROFIT ENTITIES. ADDITIONALLY, IT WAS INCORPORATED FOR THE PURPOSE OF PARTICIPATING IN THE ACQUISITION AND DEVELOPMENT OF INDUSTRIAL SITES AND TO PROVIDE FINANCIAL ASSISTANCE FOR THE ACQUISITION OR RENOVATION OF FIXED ASSETS BY INDUSTRIAL COMPANIES LOCATING OR EXPANDING IN ERIE COUNTY. THE ILDC MANAGES A REVOLVING LOAN FUND DEDICATED TO IMPROVING ECONOMIC CONDITIONS IN ERIE COUNTY.
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