Civic Intelligence

Second and B Housing Development Fund Corporation

990EZ • Fiscal year 2022 • EIN 45-3972948

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 08, 2023

Organization ProfileN/A
228 E 3rd StreetNew York, NY 10009

(212) 473-5940

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2022

Liabilities / Revenue

99th percentile

7.27x

Higher debt load relative to revenue than 99% of similar nonprofits.

2022 filings • NTEE S • <$500k nonprofits • Source year 2022

Net Margin

2nd percentile

-472%

Higher net margin than 2% of similar nonprofits.

2022 filings • NTEE S • <$500k nonprofits • Source year 2022

Top Officer Pay

97th percentile

$99,947

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 939.3% of source-year revenue.

2022 filings • NTEE S • <$500k nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2021 to 2022

Revenue Growth

99th percentile

4608%

Faster revenue growth than 99% of similar nonprofits.

2022 filings • NTEE S • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Flat

$0

Flat from 2021

Net Assets

Down

-$77,307

Down $50,214 (-185%) from 2021

Liabilities

Up

$77,307

Up $50,214 (+185%) from 2021

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin2nd percentile

Revenue

Up

$10,641

Up $10,415 (+4608%) from 2021

Expenses

Down

$60,855

Down $23,293 (-28%) from 2021

Net Income

Up

-$50,214

Up $33,708 (+40%) from 2021

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0-$50K-$100KAssets 2018: -$46,291Liabilities 2018: $0Net Assets 2018: -$46,2912018Assets 2019: $0Liabilities 2019: $28,901Net Assets 2019: -$28,9012019Assets 2020: $56,829Net Assets 2020: $56,8292020Assets 2021: $0Liabilities 2021: $27,093Net Assets 2021: -$27,0932021Assets 2022: $0Liabilities 2022: $77,307Net Assets 2022: -$77,3072022Assets 2023: $0Liabilities 2023: $4,251Net Assets 2023: -$4,2512023Assets 2024: $0Liabilities 2024: $60,942Net Assets 2024: -$60,9422024

Highlighted filing

2022

Assets$0
Liabilities$77,307
Net Assets-$77,307
Open 2022 Filing

Operations Trend

Revenue Growth99th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50K-$100KRevenue 2018: -$30,537Expenses 2018: $0Net Income 2018: -$30,5372018Revenue 2019: $17,3902019Revenue 2020: $85,7302020Revenue 2021: $226Expenses 2021: $84,148Net Income 2021: -$83,9222021Revenue 2022: $10,641Expenses 2022: $60,855Net Income 2022: -$50,2142022Revenue 2023: $73,0562023Revenue 2024: $52,738Expenses 2024: $109,429Net Income 2024: -$56,6912024

Highlighted filing

2022

Revenue$10,641
Expenses$60,855
Net Income-$50,214
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 8, 2023
Return Version
2022v5.0
Gross Receipts
$10,641
Mission and Program Overview

Mission

Provision of low and moderate income housing

Program Services

DescriptionGrantsExpenses
PROVISION OF LOW AND MODERATE INCOME HOUSING--
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RONA CLEMENTEExecutive Di-$95,235$4,712$99,947
ERIC PEREZPresident-$0--
KIL J YIVP-$0--
TERESITA ANDUJARTreasurer-$0--
BETTINA KINDERMANNSecretary-$0--
HERMAN HEWITTMember-$0--
LILLIAN NAZARIOMember-$0--
MAHBUB HASSANMember-$0--
VERONIQUE DOUMBEMember-$0--
Filing and Contact Details

Filer

Filer Name
Second and B Housing Development
EIN
45-3972948
Address
228 E 3RD STREET, NEW YORK, NY 10009

Signing Officer

Name
Rona Clemente
Title
Executive Director
Signed
2023-11-08
Discuss with paid preparer
Yes

Preparer

Firm
A Gary Aaronson CPA Pllc
Address
42 WEST 38TH STREET SUITE 1003, NEW YORK, NY 10018-0060
Preparer
A Gary Aaronson
Phone
2126845770
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses loss from partnership 60,855 total 60,855”

Form 990-ez, Part II, Line 26

“Investment in partnership 27,093 77,307”

Form 990-ez, Part IV

“Reportable compensation amount was earned with related organization”

Raw XML Appendix119 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0THE LOWER EAST SIDE PEOPLE MUTUAL
IRS990EZ/BooksInCareOfDetail/PhoneNum02124735940
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0228 E 3RD STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd010009
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-50214
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GrossReceiptsAmt010641
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartIVInd0X
IRS990EZ/InvestmentIncomeAmt010641
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-27093
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-77307
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-27093
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-77307
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt895235
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt04712
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ERIC PEREZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KIL J YI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TERESITA ANDUJAR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BETTINA KINDERMANN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4HERMAN HEWITT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LILLIAN NAZARIO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MAHBUB HASSAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7VERONIQUE DOUMBE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8RONA CLEMENTE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8EXECUTIVE DI
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt060855
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVISION OF LOW AND MODERATE INCOME HOUSING
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVISION OF LOW AND MODERATE INCOME HOUSING
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt027093
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt077307
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt060855
IRS990EZ/TotalRevenueAmt010641
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES LOSS FROM PARTNERSHIP 60,855 TOTAL 60,855
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INVESTMENT IN PARTNERSHIP 27,093 77,307
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REPORTABLE COMPENSATION AMOUNT WAS EARNED WITH RELATED ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART IV
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RONA CLEMENTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SECOND AND B HOUSING DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FUND CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0SECO
ReturnHeader/Filer/EIN0453972948
ReturnHeader/Filer/USAddress/AddressLine1Txt0228 E 3RD STREET
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010009
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0A GARY AARONSON CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt042 WEST 38TH STREET SUITE 1003
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW YORK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0100180060
ReturnHeader/PreparerPersonGrp/PhoneNum02126845770
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0A GARY AARONSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-11-13T15:44:50-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RONA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CLEMENTE
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$77,307
Net assets
-$77,307
Revenue
$10,641
Expenses
$60,855
Net income
-$50,214
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.61$0.61$0.53$1.09$0.57
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.04$0.04$0.73
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.77$0.77$0.11$0.61$0.50
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.27$0.27$0.00$0.84$0.84
2020Detailed filing. Detailed filing data is available for this year.$0.57$0.57$0.86
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.29$0.29$0.17
2018Summary only. Only limited summary data is available for this year.$0.46$0.00$0.46$0.31$0.00$0.31