TY 2021 Form 990 Schedule R

efile Public Visual Render ObjectId: 202301359349313410 - Submission: 2023-05-15 TIN: 25-1209938

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

HOUSING AND NEIGHBORHOOD
DEVELOPMENT SERVICE

Employer identification number

25-1209938

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)	(f) Direct controlling entity
(1) 7E7 LLC 7 EAST 7TH STREET ERIE,PA16505 46-1117121	DEVELOPMENT OF AFFORDABLE HOUSING COMMUNITIES	PA	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE

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?
(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	Yes	No
(1)BROOKSIDE APARTMENTS INC 7 EAST 7TH STREET ERIE,PA165011105 25-1755545	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 10	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(2)CENTER CITY APARTMENTS INC 7 EAST 7TH STREET ERIE,PA165011105 25-1608329	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 7	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(3)TRIAD HOUSING INC 7 EAST 7TH STREET ERIE,PA165011105 25-1723771	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 7	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(4)NIAGARA APARTMENTS INC 7 EAST 7TH STREET ERIE,PA165011105 25-1755544	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 7	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(5)SMITH STREET COMMONS INC 7 EAST 7TH STREET ERIE,PA165011105 23-2948397	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 10	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(6)ST JOSEPH APARTMENTS INC 7 EAST 7TH STREET ERIE,PA165011105 25-1315648	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 10	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(7)METRO APARTMENTS INC 7 EAST 7TH STREET ERIE,PA165011105 25-1696942	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 7	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(8)POUX APARTMENTS INC 7 EAST 7TH STREET ERIE,PA165011105 25-1821923	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 10	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(9)KUEHL APARTMENTS INC 7 EAST 7TH STREET ERIE,PA165011105 23-2981904	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 10	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(10)POPLAR PLACE INC 7 EAST 7TH STREET ERIE,PA165011105 41-2120750	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 10	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(11)OAK HAVEN APARTMENTS INC 7 EAST 7TH STREET ERIE,PA165011105 41-2120746	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 10	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(12)PRESIDENTIAL PLACE INC 7 EAST 7TH STREET ERIE,PA165011105 41-2120747	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 10	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(13)HIGHLAND POINTE INC 7 EAST 7TH STREET ERIE,PA165011105 20-4062662	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 7	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(14)ST FRANCIS XAVIER APARTMENTS INC 7 EAST 7TH STREET ERIE,PA165011105 20-5890929	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 7	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(15)LIBERTY PLACE APARTMENTS INC 7 EAST 7TH STREET ERIE,PA165011105 20-5890898	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 10	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(16)ROSEWOOD APARTMENTS INC 7 EAST 7TH STREET ERIE,PA165011105 20-5890842	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 7	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(17)CASCADE RUN INC 7 EAST 7TH STREET ERIE,PA165011105 20-4062655	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 7	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(18)TITUS HOUSE INC 7 EAST 7TH STREET ERIE,PA165011105 42-1562635	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 10	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(19)RIDGEBURY APARTMENTS INC 7 EAST 7TH STREET ERIE,PA165011105 27-1058153	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 7	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(20)NORTH COAST PLACE APARTMENTS INC 7 EAST 7TH STREET ERIE,PA165011105 27-1058306	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 7	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(21)FLAGSHIP CITY APARTMENTS INC 7 EAST 7TH STREET ERIE,PA165011105 27-3648170	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 7	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No
(22)WARREN ATHEMS INC 7 EAST 7TH STREET ERIE,PA165011105 06-1663637	PROVIDE AFFORDABLE HOUSING TO LOW INCOME INDIVIDUALS	PA	501(C)(3)	LINE 7	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2021

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Schedule R (Form 990) 2021

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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	(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
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership
(1) HANDS BOSTON STORE OWNER LLC 7 EAST 7TH STREET ERIE,PA165011105 32-0370894	LOW INCOME HOUSING	PA					No		Yes

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?
(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	Yes	No
(1) C&K DEVELOPMENT 7 EAST 7TH STREET ERIE,PA165011105 25-1895522	LOW INCOME HOUSING	PA	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE	C	-67	-543	100.000 %		No
(2) EDINBORO FAMILY HOMES CORP 7 EAST 7TH STREET ERIE,PA165011105 51-0596793	LOW INCOME HOUSING	PA	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE	C	-20	208	100.000 %		No
(3) CHAMBERSBURG FAMILY TOWN HOMES CORP 7 EAST 7TH STREET ERIE,PA165011105 26-1162800	LOW INCOME HOUSING	PA	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE	C			100.000 %		No
(4) FAIRVIEW FAMILY HOMES CORP 7 EAST 7TH STREET ERIE,PA165011105 26-3214226	LOW INCOME HOUSING	PA	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE	C	-6	-91	100.000 %		No
(5) MILLCREEK FAMILY TOWNHOMES CORP 7 EAST 7TH STREET ERIE,PA165011105 27-1991159	LOW INCOME HOUSING	PA	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE	C	-188	347,439	100.000 %		No
(6) GROVE CITY TOWN HOMES GP 7 EAST 7TH STREET ERIE,PA165011105 45-5393466	LOW INCOME HOUSING	PA	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE	C	-13	-74	100.000 %		No
(7) WASHINGTON TWP SENIOR HOUSING GP 7 EAST 7TH STREET ERIE,PA165011105 27-1991052	LOW INCOME HOUSING	PA	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE	C	-22	-235	100.000 %		No
(8) FREEDOM SQUARE HOUSING GP 7 EAST 7TH STREET ERIE,PA165011105 45-1857835	LOW INCOME HOUSING	PA	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICEHOUSING AND NEIGHBORHOOD DEVELO	C			100.000 %		No
(9) HANDS BOSTON STORE MEMBER LLC 7 EAST 7TH STREET ERIE,PA165011105 83-3499026	LOW INCOME HOUSING	PA	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE	C			100.000 %		No
(10) HANDS BOSTON STORE NP CORP 7 EAST 7TH STREET ERIE,PA165011105 83-4250107	LOW INCOME HOUSING	PA	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE	C			100.000 %		No
(11) MIDTOWN REVITALIZATION 7 EAST 7TH STREET ERIE,PA165011105 84-3393752	LOW INCOME HOUSING	PA	HOUSING AND NEIGHBORHOOD DEVELOPMENT SERVICE	C			100.000 %		No

Schedule R (Form 990) 2021

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Schedule R (Form 990) 2021

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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

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 .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

Yes

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

Yes

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

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
(1) 7E7 LLC	O	191,025	FMV
(2) 7E7 LLC	Q	9,738	FMV
(3) 7E7 LLC	D	236,109	FMV
(4) BROOKSIDE APARTMENTS INC	O	28,786	FMV
(5) BROOKSIDE APARTMENTS INC	Q	34,542	FMV
(6) CENTER CITY APARTMENTS INC	O	19,500	FMV
(7) CENTER CITY APARTMENTS INC	Q	27,989	FMV
(8) TRIAD HOUSING INC	O	14,032	FMV
(9) TRIAD HOUSING INC	Q	25,557	FMV
(10) NIAGARA APARTMENTS INC	O	13,470	FMV
(11) NIAGARA APARTMENTS INC	Q	16,442	FMV
(12) ST JOSEPH APARTMENTS INC	O	265,009	FMV
(13) ST JOSEPH APARTMENTS INC	Q	209,546	FMV
(14) METRO APARTMENTS INC	O	24,738	FMV
(15) METRO APARTMENTS INC	Q	24,540	FMV
(16) POUX APARTMENTS INC	O	10,982	FMV
(17) POUX APARTMENTS INC	Q	7,548	FMV
(18) KUEHL APARTMENTS INC	O	10,444	FMV
(19) KUEHL APARTMENTS INC	Q	9,081	FMV
(20) POPLAR PLACE INC	O	11,608	FMV
(21) POPLAR PLACE INC	Q	12,648	FMV
(22) OAK HAVEN APARTMENTS INC	O	19,518	FMV
(23) OAK HAVEN APARTMENTS INC	Q	24,726	FMV
(24) PRESIDENTIAL PLACE INC	O	2,016	FMV
(25) PRESIDENTIAL PLACE INC	Q	6,748	FMV
(26) HIGHLAND POINTE INC	O	7,107	FMV
(27) HIGHLAND POINTE INC	Q	5,001	FMV
(28) ST FRANCIS XAVIER APARTMENTS INC	O	22,285	FMV
(29) ST FRANCIS XAVIER APARTMENTS INC	Q	20,836	FMV
(30) LIBERTY PLACE APARTMENTS INC	O	9,249	FMV
(31) LIBERTY PLACE APARTMENTS INC	Q	8,039	FMV
(32) ROSEWOOD APARTMENTS INC	O	7,520	FMV
(33) ROSEWOOD APARTMENTS INC	Q	3,809	FMV
(34) CASCADE RUN INC	O	8,991	FMV
(35) CASCADE RUN INC	Q	8,941	FMV
(36) TITUS HOUSE INC	O	8,740	FMV
(37) TITUS HOUSE INC	Q	13,317	FMV
(38) RIDGEBURY APARTMENTS INC	O	41,342	FMV
(39) RIDGEBURY APARTMENTS INC	Q	55,142	FMV
(40) NORTH COAST PLACE APARTMENTS INC	O	10,922	FMV
(41) NORTH COAST PLACE APARTMENTS INC	Q	9,873	FMV
(42) FLAGSHIP CITY APARTMENTS INC	O	12,632	FMV
(43) FLAGSHIP CITY APARTMENTS INC	Q	8,279	FMV
(44) HANDS BOSTON STORE NP CORP	O	261,809	FMV
(45) HANDS BOSTON STORE NP CORP	Q	51,540	FMV
(46) HANDS BOSTON STORE NP CORP	D	285,368	FMV
(47) WARREN ATHEMS INC	O	2,827	FMV
(48) WARREN ATHEMS INC	Q	6,192	FMV

Schedule R (Form 990) 2021

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Schedule R (Form 990) 2021

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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)	(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
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2021

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Schedule R (Form 990) 2021

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Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) 2021

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