SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2018
Open to Public Inspection
Name of the organization
VIP COLLEGE AVENUE HOUSING DEVELOPMENT
FUND CORPORATION
Employer identification number

36-4570934
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Total income


(e)
End-of-year assets


(f)
Direct controlling
entity











Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section


(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13) controlled entity?
Yes No
(1)1807 CLINTON HDFC
1910 ARTHUR AVENUE

BRONX,NY10457
13-3795086
LOW INCOME HOUSING NY 501(C)(3) LINE 10 VIP COMMUNITY SERVICES INC
 
 
No
(2)1870 CROTONA AVENUE HDFC
1910 ARTHUR AVENUE

BRONX,NY10457
13-4124410
LOW INCOME HOUSING NY 501(C)(3) LINE 10 VIP COMMUNITY SERVICES INC
 
 
No
(3)445 VIP HDFC
1910 ARTHUR AVENUE

BRONX,NY10457
13-3680210
LOW INCOME HOUSING NY 501(C)(3) LINE 10 VIP COMMUNITY SERVICES INC
 
 
No
(4)ABRAHAM APARTMENTS HDFC
1910 ARTHUR AVENUE

BRONX,NY10457
46-3742490
LOW INCOME HOUSING NY 501(C)(3) LINE 10 VIP COMMUNITY SERVICES INC
 
 
No
(5)CASA & CLINTON HDFC
1910 ARTHUR AVENUE

BRONX,NY10457
46-1606237
LOW INCOME HOUSING NY 501(C)(3) LINE 10 VIP COMMUNITY SERVICES INC
 
 
No
(6)CASA ESPERANZA HOUSING DEVELOPMENT FUND COMPANY
1910 ARTHUR AVENUE

BRONX,NY10457
13-3962366
SHELTER FOR WOMEN PREPARING FOR INDEPENDENT LIVING NY 501(C)(3) LINE 12A, I VIP COMMUNITY SERVICES INC
 
 
No
(7)VIP WEST 184TH STREET HDFC
1910 ARTHUR AVENUE

BRONX,NY10457
04-3754294
LOW INCOME HOUSING NY 501(C)(3) LINE 10 VIP COMMUNITY SERVICES INC
 
 
No
(8)VOCATIONAL INSTRUCTION PROJECT COMMUNITY SERVICES INC
1910 ARTHUR AVENUE

BRONX,NY10457
13-3224700
SOCIAL SERVICES AND LOW INCOME HOUSING NY 501(C)(3) LINE 10 VIP COMMUNITY SERVICES INC
 
 
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2018
Page 2
Schedule R (Form 990) 2018
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



(b)
Primary activity




(c)
Legal
domicile
(state or foreign
country)


(d)
Direct controlling
entity



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




(g)
Share of end-of-year
assets



(h)
Disproprtionate allocations?




(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?



(k)
Percentage
ownership


Yes No Yes No
(1) 870 FREEMAN ASSOCIATES LP

1910 ARTHUR AVENUE
BRONX,NY10457
83-0398890
LOW INCOME HOUSING NY N/A
                 
(2) VIP HUGHES AVENUE ASSOCIATES LP

1910 ARTHUR AVENUE
BRONX,NY10457
26-2771847
LOW INCOME HOUSING NY N/A
                 
(3) VIP MORRIS AVENUE ASSOCIATES LP

1910 ARTHUR AVENUE
BRONX,NY10457
13-3892226
LOW INCOME HOUSING NY N/A
                 
(4) VIP RJP ASSOCIATES LP

1910 ARTHUR AVENUE
BRONX,NY10457
42-1607988
LOW INCOME HOUSING NY N/A
                 






Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No
(1) 870 FREEMAN CORP

1910 ARTHUR AVENUE
BRONX,NY10457
83-0398888
LOW INCOME HOUSING NY N/A
C         No
(2) HUGHES AVENUE CORP

1910 ARTHUR AVENUE
BRONX,NY10457
26-2771678
LOW INCOME HOUSING NY N/A
C         No
(3) VIP MORRIS AVENUE CORPORATION

1910 ARTHUR AVENUE
BRONX,NY10457
20-4719006
LOW INCOME HOUSING NY N/A
C         No
(4) VIP RJP CORPORATION

1910 ARTHUR AVENUE
BRONX,NY10457
42-1607986
LOW INCOME HOUSING NY N/A
C         No






Schedule R (Form 990) 2018
Page 3
Schedule R (Form 990) 2018
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
Yes
 
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved





Schedule R (Form 990) 2018
Page 4
Schedule R (Form 990) 2018
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income




(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) 2018
Page 5
Schedule R (Form 990) 2018
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Schedule R (Form 990) 2018

Additional Data


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