Civic Intelligence

Abby Lane Housing Corporation

EIN 26-4307457 • 501(c)3 • Syracuse, NY

Profile

Hold title to property on behalf of its sole member, esf college foundation, inc. Collect entire amount of income on property and distribute income less expenses to esf college foundation, inc.

PO Box 6486Syracuse, NY 13217-6486

n/A

Siviq Scores

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

Liabilities / Assets

75th percentile

0.85x

Higher debt load relative to assets than 75% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

4.38x

Higher debt load relative to revenue than 82% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Source year 2025

Net Margin

76th percentile

25%

Higher net margin than 76% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

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

NTEE B • $25M-$50M nonprofits • Source year 2025

Asset Growth

37th percentile

0.5%

Faster asset growth than 37% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

6.2%

Faster revenue growth than 47% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$31,786,996

Up $151,917 (+0.5%) from 2024

Liabilities

Down

$27,164,302

Down $1,272,008 (-4.5%) from 2024

Net Assets

Up

$4,622,694

Up $1,423,925 (+45%) from 2024

Operations
Liabilities / Revenue82nd percentileNet Margin76th percentile

Revenue

Up

$6,198,791

Up $359,602 (+6.2%) from 2024

Expenses

Down

$4,631,053

Down $21,168 (-0.5%) from 2024

Net Income

Up

$1,567,738

Up $380,770 (+32%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$40M$20M$0-$20MAssets 2010: $8,504,430Liabilities 2010: $10,022,840Net Assets 2010: -$1,518,4102010Assets 2012: $31,181,367Liabilities 2012: $35,342,683Net Assets 2012: -$4,161,3162012Assets 2013: $30,951,974Liabilities 2013: $33,800,289Net Assets 2013: -$2,848,3152013Assets 2014: $36,058,813Liabilities 2014: $39,045,837Net Assets 2014: -$2,987,0242014Assets 2015: $36,761,426Liabilities 2015: $39,580,279Net Assets 2015: -$2,818,8532015Assets 2016: $35,960,693Liabilities 2016: $39,111,389Net Assets 2016: -$3,150,6962016Assets 2017: $33,852,595Liabilities 2017: $35,982,259Net Assets 2017: -$2,129,6642017Assets 2018: $33,648,351Liabilities 2018: $35,044,210Net Assets 2018: -$1,395,8592018Assets 2019: $33,855,536Liabilities 2019: $34,418,030Net Assets 2019: -$562,4942019Assets 2020: $32,677,999Liabilities 2020: $33,135,013Net Assets 2020: -$457,0142020Assets 2021: $32,914,674Liabilities 2021: $32,929,679Net Assets 2021: -$15,0052021Assets 2022: $31,694,418Liabilities 2022: $30,873,805Net Assets 2022: $820,6132022Assets 2023: $31,431,496Liabilities 2023: $29,599,119Net Assets 2023: $1,832,3772023Assets 2024: $31,635,079Liabilities 2024: $28,436,310Net Assets 2024: $3,198,7692024Assets 2025: $31,786,996Liabilities 2025: $27,164,302Net Assets 2025: $4,622,6942025

Highlighted filing

2025

Assets$31,786,996
Liabilities$27,164,302
Net Assets$4,622,694
Open 2025 Filing

Operations Trend

Revenue Growth47th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $502010Expenses 2012: $3,056,4152012Expenses 2013: $3,674,2412013Revenue 2014: $3,678,972Expenses 2014: $3,855,519Net Income 2014: -$176,5472014Revenue 2015: $4,533,359Expenses 2015: $4,494,532Net Income 2015: $38,8272015Revenue 2016: $4,569,817Expenses 2016: $4,548,177Net Income 2016: $21,6402016Revenue 2017: $4,730,450Expenses 2017: $6,666,611Net Income 2017: -$1,936,1612017Revenue 2018: $4,799,351Expenses 2018: $4,031,609Net Income 2018: $767,7422018Revenue 2019: $4,738,577Expenses 2019: $4,033,025Net Income 2019: $705,5522019Revenue 2020: $5,034,356Expenses 2020: $5,017,909Net Income 2020: $16,4472020Revenue 2021: $4,301,942Expenses 2021: $4,275,998Net Income 2021: $25,9442021Revenue 2022: $5,600,891Expenses 2022: $4,187,406Net Income 2022: $1,413,4852022Revenue 2023: $5,732,355Expenses 2023: $4,763,254Net Income 2023: $969,1012023Revenue 2024: $5,839,189Expenses 2024: $4,652,221Net Income 2024: $1,186,9682024Revenue 2025: $6,198,791Expenses 2025: $4,631,053Net Income 2025: $1,567,7382025

Highlighted filing

2025

Revenue$6,198,791
Expenses$4,631,053
Net Income$1,567,738
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$31,786,996
Liabilities
$27,164,302
Net assets
$4,622,694
Revenue
$6,198,791
Expenses
$4,631,053
Net income
$1,567,738
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$31.8$27.2$4.62$6.20$4.63$1.57
2024Detailed filing. Detailed filing data is available for this year.$31.6$28.4$3.20$5.84$4.65$1.19
2023Detailed filing. Detailed filing data is available for this year.$31.4$29.6$1.83$5.73$4.76$0.97
2022Detailed filing. Detailed filing data is available for this year.$31.7$30.9$0.82$5.60$4.19$1.41
2021Detailed filing. Detailed filing data is available for this year.$32.9$32.9$0.02$4.30$4.28$0.03
2020Detailed filing. Detailed filing data is available for this year.$32.7$33.1$0.46$5.03$5.02$0.02
2019Detailed filing. Detailed filing data is available for this year.$33.9$34.4$0.56$4.74$4.03$0.71
2018Detailed filing. Detailed filing data is available for this year.$33.6$35.0$1.40$4.80$4.03$0.77
2017Detailed filing. Detailed filing data is available for this year.$33.9$36.0$2.13$4.73$6.67$1.94
2016Detailed filing. Detailed filing data is available for this year.$36.0$39.1$3.15$4.57$4.55$0.02
2015Detailed filing. Detailed filing data is available for this year.$36.8$39.6$2.82$4.53$4.49$0.04
2014Detailed filing. Detailed filing data is available for this year.$36.1$39.0$2.99$3.68$3.86$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.0$33.8$2.85$3.67
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.2$35.3$4.16$3.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.50$10.0$1.52$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$6,949,444
Mission and Program Overview

Mission

Hold title to property on behalf of its sole member, esf college foundation, inc. Collect entire amount of income on property and distribute income less expenses to esf college foundation, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$25,779,464$25,276,842▼ $502,622
Investments Other Securities$3,814,624$4,270,509▲ $455,885
Cash and Non-Interest-Bearing Accounts$1,031,685$1,148,961▲ $117,276
Accounts Receivable$211,546$263,100▲ $51,554
Prepaid Expenses and Deferred Charges$232,995$239,367▲ $6,372
Total Assets$31,635,079$31,786,996▲ $151,917
Other Assets Total$564,765$588,217▲ $23,452
Liabilities
Tax Exempt Bond Liabilities$28,267,120$27,009,872▼ $1,257,248
Accounts Payable and Accrued Expenses$91,711$101,208▲ $9,497
Deferred Revenue$77,479$53,222▼ $24,257
Total Liabilities$28,436,310$27,164,302▼ $1,272,008
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,198,769$4,622,694▲ $1,423,925
Total Net Assets Fund Balance$3,198,769$4,622,694▲ $1,423,925
Total Liabilities and Net Assets / Fund Balance$31,635,079$31,786,996▲ $151,917

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,169,307$9,960,772$29,130,079
Land$5,374,841-$5,374,841
Equipment$210,520$675,328$885,848
Other Land Buildings$522,174-$522,174
Other Securities$4,270,509--
Compensation and Service Providers
Top Officer Pay19th percentile

Board Members and Trustees

NameTitle
Michael AntonacciEsf College Foundation President
Virginia RobbinsPresident
Craig BuckhoutDirector
J Andrew BreuerDirector
Larry LeathermanDirector
Wendy MarshDirector
Brenda T GreenfieldExecutive Director
Danette DesimoneChief Financial Officer
Thomas FiscoeEsf College Foundation Aud
Scott ReinhardtEsf College Foundation Treasurer
Paul TremontSecretary
Steve BreenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,718,859
Investment Income
$277,861
Other Revenue
$202,071
Change in Net Assets
$1,567,738
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,473,553
Salaries, Compensation, and Employee Benefits$132,500
Grants and Similar Amounts Paid$25,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$1,317,480--$1,317,480
Depreciation Depletion$737,600--$737,600
Fees for Services Other$730,775--$730,775
Occupancy$725,570--$725,570
Fees for Services Management-$561,683-$561,683
Insurance$260,323--$260,323
Other Salaries and Wages$132,500--$132,500
Office Expenses$82,810--$82,810
Grants to Domestic Orgs$25,000--$25,000
Advertising$22,591--$22,591
Fees for Services Accounting$15,600--$15,600
Other Expenses$9,234--$9,234
Travel$5,388--$5,388
Fees for Service Investment Mgmnt Fees$4,348--$4,348
Fees for Services Legal$151--$151
Total Functional Expenses$4,069,370$561,683$0$4,631,053
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
State University of New York College of Environmental Science and ForestrySyracuse, NY501 (c) (3)Contribution to State University of New York College of Environmental Science and Forestry$25,000
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

Bond Issues

BondIssuerIssuedIssue PricePurpose
ATrust for Cultural Resources of the County of Onondaga2017-02-08$36,964,099Refinancing of revenue bonds previously issued by onondaga civic dev. Corp.

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$36,964,099-$36,134,980$433,133

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The sole member of abby lane housing corporation is the esf college foundation, who is responsible for decisions outlined in the bylaws of abby lane housing corporation.”

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

“The sole member of abby lane housing corporation is the esf college foundation, who is responsible for decisions outlined in the bylaws of abby lane housing corporation.”

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

“Form 990 is distributed electronically to the governing body for review and approval.”

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

“A conflict of interest policy statement is signed by the board members annually.”

Form 990, Part VI, Section B, Line 15

“The executive director of the esf college foundation and the director of finance for the esf college foundation and subsidiaries are both employees of the state university of new york. As such, their salaries are set within ranges approved by the state of new york system administration, monitored by the esf office of human resources, and reviewed and approved by the esf president and executive cabinet.”

Form 990, Part VI, Section C, Line 19

“Financial statements are currently made available to the public upon request and through the new york state charities bureau website. Currently governing documents and conflict of interest policies are not made available to the public.”

Filing and Contact Details

Filer

Filer Name
Abby Lane Housing Corporation
EIN
26-4307457
Phone
3154706683
Address
PO BOX 6486, SYRACUSE, NY 13217-6486

Signing Officer

Name
Brenda Greenfield
Title
Executive Director
Phone
3154706626
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brenda Greenfield
Formed
2008
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
10
Employees
0
Volunteers
12

Preparer

Firm
Fustcharles Llp
Address
220 S WARREN STREET, SYRACUSE, NY 13202
Preparer
Michael W Hartwell
Phone
3154463600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Management company service fees: program service expenses 730,775. Management and general expenses 0. Fundraising expenses 0. Total expenses 730,775.”

FORM 990, PART XI, LINE 9:

“Equity transfer -350,000.”

Form 990, Part XII, Line 2C

“Esf college foundation, inc. Is the sole member of abby lane housing corporation which has an audit committee that meets annually to review drafts of audited financial statements before presentation to the board of directors. Abby lane housing corporation's activity is included in the esf college foundation's consolidated financial statement. The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The foundation and ahc (abby lane housing corporation) are not-for-profit corporations as described in section 501(c)(3) of the internal revenue code (code) and are exempt from federal income taxes on related income pursuant to section 501(a) of the code. Abby lane, llc is a sole member new york limited liability company. Accordingly, it is treated as a pass-through entity for tax purposes and its taxable income is attributable to the foundation. The standards for accounting for uncertainty in income taxes establish a recognition threshold and measurement for income tax positions recognized in the consolidated financial statements. These standards had no impact on the accompanying consolidated financial statements. As of june 30, 2025, the foundation, abby lane, llc and ahc did not have any unrecognized tax benefits or any related accrued interest or penalties. The tax years open to examination by federal and state taxing authorities are june 30, 2022 through june 30, 2025 for the foundation, abby lane, llc and ahc.”

Raw XML AppendixShowing 400 of 561 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2ESF COLLEGE FOUNDATION AUD
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION AND AHC (ABBY LANE HOUSING CORPORATION) ARE NOT-FOR-PROFIT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. ABBY LANE, LLC IS A SOLE MEMBER NEW YORK LIMITED LIABILITY COMPANY. ACCORDINGLY, IT IS TREATED AS A PASS-THROUGH ENTITY FOR TAX PURPOSES AND ITS TAXABLE INCOME IS ATTRIBUTABLE TO THE FOUNDATION. THE STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ESTABLISH A RECOGNITION THRESHOLD AND MEASUREMENT FOR INCOME TAX POSITIONS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THESE STANDARDS HAD NO IMPACT ON THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. AS OF JUNE 30, 2025, THE FOUNDATION, ABBY LANE, LLC AND AHC DID NOT HAVE ANY UNRECOGNIZED TAX BENEFITS OR ANY RELATED ACCRUED INTEREST OR PENALTIES. THE TAX YEARS OPEN TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES ARE JUNE 30, 2022 THROUGH JUNE 30, 2025 FOR THE FOUNDATION, ABBY LANE, LLC AND AHC.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0TRUST FOR CULTURAL RESOURCES OF THE COUNTY OF ONONDAGA
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