Civic Intelligence

Center Housing Development Fund Corporation III

EIN 34-1976962 • 501(c)3 • Albany, NY

Profile

To provide housing for the disabled and low income families.

314 South Manning BlvdAlbany, NY 12208
Siviq Scores

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

Liabilities / Assets

87th percentile

0.38x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

1.78x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

22nd percentile

-22%

Higher net margin than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

52nd percentile

-0.2%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

62nd percentile

8.3%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$292,406

Down $1,167 (-0.4%) from 2022

Liabilities

Up

$110,702

Up $38,746 (+54%) from 2022

Net Assets

Down

$181,704

Down $39,913 (-18%) from 2022

Operations
Liabilities / Revenue96th percentileNet Margin22nd percentile

Revenue

Up

$62,323

Up $9,203 (+17%) from 2022

Expenses

Up

$76,083

Up $13,419 (+21%) from 2022

Net Income

Down

-$13,760

Down $4,216 (-44%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$300K$200K$100K$0-$100KAssets 2020: $62,436Liabilities 2020: $65,648Net Assets 2020: -$3,2122020Assets 2021: $30,575Liabilities 2021: $75,023Net Assets 2021: -$44,4482021Assets 2022: $293,573Liabilities 2022: $71,956Net Assets 2022: $221,6172022Assets 2024: $292,406Liabilities 2024: $110,702Net Assets 2024: $181,7042024

Highlighted filing

2024

Assets$292,406
Liabilities$110,702
Net Assets$181,704
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

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

$100K$50K$0-$50KRevenue 2020: $53,541Expenses 2020: $42,023Net Income 2020: $11,5182020Revenue 2021: $22,413Expenses 2021: $63,649Net Income 2021: -$41,2362021Revenue 2022: $53,120Expenses 2022: $62,664Net Income 2022: -$9,5442022Revenue 2024: $62,323Expenses 2024: $76,083Net Income 2024: -$13,7602024

Highlighted filing

2024

Revenue$62,323
Expenses$76,083
Net Income-$13,760
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
$292,406
Liabilities
$110,702
Net assets
$181,704
Revenue
$62,323
Expenses
$76,083
Net income
-$13,760
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$1.11$1.82$0.62$0.76$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.94$0.72$2.22$0.53$0.63$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.75$0.44$0.22$0.64$0.41
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.66$0.03$0.54$0.42$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$62,323
Mission and Program Overview

Mission

To provide housing for the disabled and low income families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$250,192$262,010▲ $11,818
Cash and Non-Interest-Bearing Accounts$3,196$3,017▼ $179
Accounts Receivable$452$2,808▲ $2,356
Total Assets$281,086$292,406▲ $11,320
Other Assets Total$27,246$24,571▼ $2,675
Liabilities
Other Liabilities$81,940$106,707▲ $24,767
Accounts Payable and Accrued Expenses$3,682$3,995▲ $313
Total Liabilities$85,622$110,702▲ $25,080
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$195,464$181,704▼ $13,760
Total Net Assets Fund Balance$195,464$181,704▼ $13,760
Total Liabilities and Net Assets / Fund Balance$281,086$292,406▲ $11,320

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$250,635$281,925$532,560
Other Land Buildings$11,375$64$11,439
Other Assets Org$2,354--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseOtherTotal
Gregory J SorrentinoPres/CEO/tre$189$509,085$509,274
Gregory J SorrentinoPres/CEO/treas$178$17$195
Marc AntonucciSecretary$95$5$100
Brian T CreginCOO$8$21,783$8

Board Members and Trustees

NameTitle
James P ColemanChairperson
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$62,321
Investment Income
$2
Other Revenue
$0
Change in Net Assets
$-13,760
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$59,903
Salaries, Compensation, and Employee Benefits$16,180
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$14,134--$14,134
Fees for Services Other$13,691--$13,691
Other Salaries and Wages$13,037--$13,037
Occupancy$12,605--$12,605
Insurance$4,089--$4,089
Fees for Services Accounting$1,640--$1,640
Payroll Taxes$1,362--$1,362
Information Technology$989--$989
Other Employee Benefits$977--$977
Conferences and Meetings$889--$889
Other Expenses$722$4,177-$722
Pension Plan Contributions$508--$508
Interest$432--$432
Current Officers, Directors, Trustees, and Key Employees-$288-$288
All Other Expenses$99--$99
Travel$24--$24
Comp Disqual Persons-$8-$8
Office Expenses$1--$1
Total Functional Expenses$71,610$4,473$0$76,083
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 Related Entities$106,707
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
Yes
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 7A

“The center for disability services holding corporation, the sole member, elects the board of directors of the center housing development fund corporation iii.”

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

“Copies of the draft form 990 were made available to all members of the governing body for their review and comments prior to finalization of the return.”

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

“All officers and key employees file an annual report of compliance with the conflict of interest policy disclosing any conflicts that may exist. Individuals with any existence or appearance of conflict recuse themselves from the deliberative and decision-making processes in respect of matters affected.”

Form 990, Page 6, Part VI, Line 15A

“Compensation and benefits for the ceo are determined by the exclusive vote of the independent members of the governing body, which takes into account comparability data from similar organizations in the region. Deliberations of the governing body on these issues are contemporaneously documented.”

Form 990, Page 6, Part VI, Line 19

“Audited financial statements of the organization are filed with the nys charities bureau and are available to the public at the bureau's website.”

Filing and Contact Details

Filer

Filer Name
Center Housing Development Fund
EIN
34-1976962
Phone
5189442100
Address
314 SOUTH MANNING BLVD, ALBANY, NY 12208

Signing Officer

Name
Gregory J Sorrentino
Title
Pres/CEO/treas
Phone
5189442100
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory J Sorrentino
Formed
2003
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
1
Employees
0

Preparer

Firm
Center for Disabilty Services
Address
314 S MANNING BLVD, ALBANY, NY 12208
Preparer
Center for Disability Services
Phone
5184375891
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Purchase services/consultants 13,691 0 0”

Form 990, Page 12, Part XII, Line 2C

“Audit committee procedures with respect to review and oversight of the annual audit of financial statements and the appointment of the independent accountant have not changed from prior years.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Part x,line 2: the center and related entities follow guidance issued by fasb regarding accounting for uncertainty in income taxes. This guidance clarifies the accounting for income taxes by prescribing the minimum recognition threshold an income tax position is required to meet before being recognized in the financial statements and applies to all income tax positions. Each income tax position is assessed using a two-step process. A determination is first made as to whether it is more likely than not that the income tax position will be sustained, based upon technical merits, upon examination by the taxing authorities. If the income tax position is expected to meet the more likely than not criteria, the benefit recorded in the financial statements equals the largest amount that is greater than 50% likely to be realized upon its ultimate settlement. The income tax position taken by the not-for-profit entities of the center is that these entities continue to be exempt from income taxes by virtue of their tax exempt status. Management believes this tax position meets the more likely than not threshold and, accordingly, the tax benefit of this income tax position (no income tax expense or liability) has been recognized for the years ended on or before december 31, 2024. None of the center's and its related entities federal or state income tax returns is currently under examination by the internal revenue service ("irs") or state authorities. However, fiscal year 2021 and later remain subject to examination by irs and respective state authorities.”

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED ENTITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X,LINE 2: THE CENTER AND RELATED ENTITIES FOLLOW GUIDANCE ISSUED BY FASB REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING THE MINIMUM RECOGNITION THRESHOLD AN INCOME TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS AND APPLIES TO ALL INCOME TAX POSITIONS. EACH INCOME TAX POSITION IS ASSESSED USING A TWO-STEP PROCESS. A DETERMINATION IS FIRST MADE AS TO WHETHER IT IS MORE LIKELY THAN NOT THAT THE INCOME TAX POSITION WILL BE SUSTAINED, BASED UPON TECHNICAL MERITS, UPON EXAMINATION BY THE TAXING AUTHORITIES. IF THE INCOME TAX POSITION IS EXPECTED TO MEET THE MORE LIKELY THAN NOT CRITERIA, THE BENEFIT RECORDED IN THE FINANCIAL STATEMENTS EQUALS THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY TO BE REALIZED UPON ITS ULTIMATE SETTLEMENT. THE INCOME TAX POSITION TAKEN BY THE NOT-FOR-PROFIT ENTITIES OF THE CENTER IS THAT THESE ENTITIES CONTINUE TO BE EXEMPT FROM INCOME TAXES BY VIRTUE OF THEIR TAX EXEMPT STATUS. MANAGEMENT BELIEVES THIS TAX POSITION MEETS THE MORE LIKELY THAN NOT THRESHOLD AND, ACCORDINGLY, THE TAX BENEFIT OF THIS INCOME TAX POSITION (NO INCOME TAX EXPENSE OR LIABILITY) HAS BEEN RECOGNIZED FOR THE YEARS ENDED ON OR BEFORE DECEMBER 31, 2024. NONE OF THE CENTER'S AND ITS RELATED ENTITIES FEDERAL OR STATE INCOME TAX RETURNS IS CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") OR STATE AUTHORITIES. HOWEVER, FISCAL YEAR 2021 AND LATER REMAIN SUBJECT TO EXAMINATION BY IRS AND RESPECTIVE STATE AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt024571
IRS990ScheduleD/TotalLiabilityAmt0106707
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CENTER FOR DISABILITY SERVICES HOLDING CORPORATION, THE SOLE MEMBER, ELECTS THE BOARD OF DIRECTORS OF THE CENTER HOUSING DEVELOPMENT FUND CORPORATION III.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE DRAFT FORM 990 WERE MADE AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY FOR THEIR REVIEW AND COMMENTS PRIOR TO FINALIZATION OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL OFFICERS AND KEY EMPLOYEES FILE AN ANNUAL REPORT OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY DISCLOSING ANY CONFLICTS THAT MAY EXIST. INDIVIDUALS WITH ANY EXISTENCE OR APPEARANCE OF CONFLICT RECUSE THEMSELVES FROM THE DELIBERATIVE AND DECISION-MAKING PROCESSES IN RESPECT OF MATTERS AFFECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION AND BENEFITS FOR THE CEO ARE DETERMINED BY THE EXCLUSIVE VOTE OF THE INDEPENDENT MEMBERS OF THE GOVERNING BODY, WHICH TAKES INTO ACCOUNT COMPARABILITY DATA FROM SIMILAR ORGANIZATIONS IN THE REGION. DELIBERATIONS OF THE GOVERNING BODY ON THESE ISSUES ARE CONTEMPORANEOUSLY DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AUDITED FINANCIAL STATEMENTS OF THE ORGANIZATION ARE FILED WITH THE NYS CHARITIES BUREAU AND ARE AVAILABLE TO THE PUBLIC AT THE BUREAU'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PURCHASE SERVICES/CONSULTANTS 13,691 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AUDIT COMMITTEE PROCEDURES WITH RESPECT TO REVIEW AND OVERSIGHT OF THE ANNUAL AUDIT OF FINANCIAL STATEMENTS AND THE APPOINTMENT OF THE INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 12, PART XII, LINE 2C
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1NY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0PRT/RELSUP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1TRANSPORT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CENTER COMMERCIAL SERVICES CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1CENTER TRANSPORTATION SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0314 SOUTH MANNING BLVD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt1314 SOUTH MANNINB BLVD
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0CFDS HOLD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1CFDS HOLD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2CFDS HOLD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3CFDS HOLD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt4CFDS HOLD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt5CFDS HOLD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt6CFDS HOLD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt7CFDS HOLD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CENTER FOR DISABILITY SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CENTER HOUSING DEVELOPMENT CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2CENTER HOUSING DEVELOPMENT CORP II
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3CENTER FOR DIS SERV FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4CENTER FOR DIS SERV ENDOWMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5CENTER FOR DISABILITY SERVICES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6UNITED CEREBRAL PALSY ASSOCIATION O
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7FOUNDATION FOR THE ADVANCEMENT OF
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5NY

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