SCHEDULE R
(Form 990)

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

OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
PathStone Foundation
 
Employer identification number

46-4871866
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)Alloway Housing Development Fund Corporation
400 East Avenue

Rochester,NY14607
20-3574586
Affordable Housing NY 501(c)(3) Line 12a, I PathStone Development Corp
 
 
No
(2)Housing Opportunities Housing Development Fund Corporation
400 East Avenue

Rochester,NY14607
16-1386456
Affordable Housing NY 501(c)(3) Line 12a, I PathStone Development Corp
 
 
No
(3)PathStone Corporation
400 East Avenue

Rochester,NY14607
16-0984913
Education, Training, Childhood Education, etc NY 501(c)(3) Line 9 N/A
 
No
(4)PathStone Development Corporation
7 Prince Street

Rochester,NY14607
16-1265765
Affordable Housing NY 501(c)(3) Line 12a, I PathStone Corporation
 
 
No
(5)PathStone Housing Action Corporation
400 East Avenue

Rochester,NY14607
16-1183242
Affordable Housing NY 501(c)(3) Line 10 PathStone Corporation
 
 
No
(6)The Housing Council at PathStone
75 College Avenue

Rochester,NY14607
16-0991179
Home Ownership NY 501(c)(3) Line 12a, I PathStone Corporation
 
 
No
(7)Wilson Commencement Park
251 Joseph Ave

Rochester,NY14605
22-2667299
Transitional Housing NY 501(c)(3) Line 10 PathStone Corporation
 
 
No
(8)Wilson Commencement Park HDFC
400 East Avenue

Rochester,NY14607
22-3080471
Transitional Housing NY 501(c)(3) Line 10 Wilson Commencement Park
 
 
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2022
Page 2
Schedule R (Form 990) 2022
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) Ada Ridge Partners II LLC

400 East Avenue
Rochester,NY14607
26-2373989
Affordable Housing NY N/A
N/A       No     No  
(2) Ada Ridge Partners LP

400 East Avenue
Rochester,NY14607
16-1592991
Affordable Housing NY N/A
N/A       No     No  
(3) Albion Senior Living LLC

400 East Avenue
Rochester,NY14607
26-0345950
Affordable Housing NY N/A
N/A       No     No  
(4) Alturas de Castaner LP

400 East Avenue
Rochester,NY14607
20-3947099
Affordable Housing NY N/A
N/A       No     No  
(5) Andrews Terrace LLC

400 East Avenue
Rochester,NY14607
20-3199493
Affordable Housing NY N/A
N/A       No     No  
(6) Anthony Square LP

7 Prince Street
Rochester,NY14607
16-1589159
Affordable Housing NY N/A
N/A       No     No  
(7) April Meadows LP

400 East Avenue
Rochester,NY14607
16-6498924
Affordable Housing NY N/A
N/A       No     No  
(8) Beechwood Apartments LLC

400 East Avenue
Rochester,NY14607
27-3685642
Affordable Housing NY N/A
N/A       No     No  
(9) Bradmar Village LLC

400 East Avenue
Rochester,NY14607
27-2288636
Affordable Housing NY N/A
N/A       No     No  
(10) Breckenridge on Seneca LLC

7 Prince Street
Rochester,NY14607
30-0730121
Affordable Housing NY N/A
N/A       No     No  
(11) Briarwood Place LP

400 East Avenue
Rochester,NY14607
16-1544146
Affordable Housing NY N/A
N/A       No     No  
(12) Brower Road LLC

400 East Avenue
Rochester,NY14607
03-0485949
Affordable Housing NY N/A
N/A       No     No  
(13) Canal Place LP

7 Prince Street
Rochester,NY14607
75-2975899
Affordable Housing NY N/A
N/A       No     No  
(14) Canal View Senior Housing LLC

400 East Avenue
Rochester,NY14607
20-4440054
Affordable Housing NY N/A
N/A       No     No  
(15) Castle Street Associates LP

400 East Avenue
Rochester,NY14607
16-1311570
Affordable Housing NY N/A
N/A       No     No  
(16) Cedar Creek Housing LLC

400 East Avenue
Rochester,NY14607
90-0347268
Affordable Housing NY N/A
N/A       No     No  
(17) Central Place LP

7 Prince Street
Rochester,NY14607
16-1520376
Affordable Housing NY N/A
N/A       No     No  
(18) Clarkson-Seldon Square Partners LP

400 East Avenue
Rochester,NY14607
22-3607775
Affordable Housing NY N/A
N/A       No     No  
(19) Clayton Heights LP

7 Prince Street
Rochester,NY14607
41-2124095
Affordable Housing NY N/A
N/A       No     No  
(20) Clifton Commons Associates LP

400 East Avenue
Rochester,NY14607
16-1386724
Affordable Housing NY N/A
N/A       No     No  
(21) Creekside Clearing LP

7 Prince Street
Rochester,NY14607
05-0607089
Affordable Housing NY N/A
N/A       No     No  
(22) Crerand Commons LLC

400 East Avenue
Rochester,NY14607
81-1064094
Affordable Housing NY N/A
N/A       No     No  
(23) Destiny at WCP LP

400 East Avenue
Rochester,NY14607
56-2623875
General Housing NY N/A
N/A       No     No  
(24) Eastman Reserve LLC

400 East Avenue
Rochester,NY14607
82-4590505
Affordable Housing NY N/A
N/A       No     No  
(25) Elliott's Landing LP

7 Prince Street
Rochester,NY14607
20-4754791
Affordable Housing NY N/A
N/A       No     No  
(26) Elmgrove Place LP

7 Prince Street
Rochester,NY14607
06-1716252
Affordable Housing NE N/A
N/A       No     No  
(27) Fullerton Lofts LP

400 East Avenue
Rochester,NY14607
47-5278308
Affordable Housing NY N/A
N/A       No     No  
(28) Gettysburg Scattered Sites Associates

400 East Avenue
Rochester,NY14607
25-1645782
Affordable Housing NY N/A
N/A       No     No  
(29) Hale Court LP

7 Prince Street
Rochester,NY14607
20-4754992
Affordable Housing NY N/A
N/A       No     No  
(30) Heritage Meadows Partners LP

400 East Avenue
Rochester,NY14607
16-1537986
Affordable Housing NY N/A
N/A       No     No  
(31) Highland Meadows Partners LLC

400 East Avenue
Rochester,NY14607
13-4220309
Affordable Housing NY N/A
N/A       No     No  
(32) Lander Street Partners II LP

400 East Avenue
Rochester,NY14607
06-1473326
Affordable Housing NY N/A
N/A       No     No  
(33) Lander Street Partners III LLC

400 East Avenue
Rochester,NY14607
56-2523429
Affordable Housing NY N/A
N/A       No     No  
(34) Lander Street Partners LP

400 East Avenue
Rochester,NY14607
06-1445495
Affordable Housing NY N/A
N/A       No     No  
(35) Lehigh Managing Member LLC

400 East Avenue
Rochester,NY14607
27-0212774
Affordable Housing NY N/A
N/A       No     No  
(36) LivMoor Portfolio LLC

400 East Avenue
Rochester,NY14607
86-3274133
Affordable Housing NY N/A
N/A       No     No  
(37) Long Pond Senior Apartments LLC

400 East Avenue
Rochester,NY14607
47-1416559
Affordable Housing NY N/A
N/A       No     No  
(38) Macartovin Apartments LLC

400 East Avenue
Rochester,NY14607
82-3579645
Affordable Housing NY N/A
N/A       No     No  
(39) Marketview Housing LP

7 Prince Street
Rochester,NY14607
16-1435368
Affordable Housing NY N/A
N/A       No     No  
(40) Marketview Phase II LP

7 Prince Street
Rochester,NY14607
16-1458119
Affordable Housing NY N/A
N/A       No     No  
(41) MJ Estates II LLC

7 Prince Street
Rochester,NY14607
27-1006415
Affordable Housing NY N/A
N/A       No     No  
(42) MJ Estates LP

7 Prince Street
Rochester,NY14607
20-8685429
Affordable Housing NY N/A
N/A       No     No  
(43) Monica Homes LLC

7 Prince Street
Rochester,NY14607
61-1592249
Affordable Housing NY N/A
N/A       No     No  
(44) Niagara Place LP

7 Prince Street
Rochester,NY14607
16-1478044
Affordable Housing NY N/A
N/A       No     No  
(45) Ontario Place LP

7 Prince Street
Rochester,NY14607
75-2975886
Affordable Housing NY N/A
N/A       No     No  
(46) Oxford Crossing Apartments

400 East Avenue
Rochester,NY14607
46-4704700
Affordable Housing NY N/A
N/A       No     No  
(47) PABH Development LLC

400 East Avenue
Rochester,NY14607
46-3601271
Affordable Housing NY N/A
N/A       No     No  
(48) PathStone Wedgepoint LLC

400 East Avenue
Rochester,NY14607
47-2752876
Affordable Housing NY N/A
N/A       No     No  
(49) Pinnacle Apartments LLC

7 Prince Street
Rochester,NY14607
45-5425869
Affordable Housing NY N/A
N/A       No     No  
(50) Portal De San German LLC

400 East Avenue
Rochester,NY14607
27-0380502
Affordable Housing NY N/A
N/A       No     No  
(51) Rexford Place LP

7 Prince Street
Rochester,NY14607
20-2201905
Affordable Housing NY N/A
N/A       No     No  
(52) Sandy Creek Associates LP

400 East Avenue
Rochester,NY14607
16-1351950
Affordable Housing NY N/A
N/A       No     No  
(53) Seldon Square II LLC

400 East Avenue
Rochester,NY14607
35-2182907
Affordable Housing NY N/A
N/A       No     No  
(54) Sisson Reserve II LLC

400 East Avenue
Rochester,NY14607
38-3911384
Affordable Housing NY N/A
N/A       No     No  
(55) Sisson Reserve LLC

400 East Avenue
Rochester,NY14607
35-2430293
Affordable Housing NY N/A
N/A       No     No  
(56) SLM Apartments LLC

7 Prince Street
Rochester,NY14607
84-4394993
Affordable Housing NY N/A
N/A       No     No  
(57) Stone Quarry Apartments LLC

7 Prince Street
Rochester,NY14607
47-1372693
Affordable Housing NY N/A
N/A       No     No  
(58) Stonewood Village LLC

400 East Avenue
Rochester,NY14607
26-4557007
Affordable Housing NY N/A
N/A       No     No  
(59) Susan B Anthony LP

7 Prince Street
Rochester,NY14607
04-3812069
Affordable Housing NY N/A
N/A       No     No  
(60) Thompson Building Associates LP

400 East Avenue
Rochester,NY14607
16-1421270
Affordable Housing NY N/A
N/A       No     No  
(61) Towpath III LP

400 East Avenue
Rochester,NY14607
45-3566045
Affordable Housing NY N/A
N/A       No     No  
(62) Washington Park Associates LP

400 East Avenue
Rochester,NY14607
16-1299635
Affordable Housing NY N/A
N/A       No     No  
(63) Westminister Place LP

7 Prince Street
Rochester,NY14607
16-1476222
Affordable Housing NY N/A
N/A       No     No  
(64) Woodward LP

7 Prince Street
Rochester,NY14607
16-1489242
Affordable Housing NY N/A
N/A       No     No  
(65) Baird Road Development LLC

7 Prince Street
Rochester,NY14607
88-4130964
Affordable Housing NY N/A
N/A       No     No  
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) Alliance Homes II Corp

400 East Avenue
Rochester,NY14607
56-2397228
General Partner in L.P. Transactions NY N/A
C         No
(2) Crerand Commons MM Corporation

400 East Avenue
Rochester,NY14607
81-1075426
General Partner in L.P. Transactions NY N/A
C         No
(3) Destiny at Wilson Commencement Park

400 East Avenue
Rochester,NY14607
42-1716001
General Partner in L.P. Transactions NY N/A
C         No
(4) Eastman Reserve MM Corporation

400 East Avenue
Rochester,NY14607
82-4633121
General Partner in L.P. Transactions NY N/A
C         No
(5) Jamestown Managing Member LLC

400 East Avenue
Rochester,NY14607
27-2288510
General Partner in L.P. Transactions NY N/A
C         No
(6) Marketview Housing Inc

400 East Avenue
Rochester,NY14607
16-1435367
General Partner in L.P. Transactions NY N/A
C         No
(7) PathStone Breckenridge Inc

400 East Avenue
Rochester,NY14607
45-4541829
General Partner in L.P. Transactions NY N/A
C         No
(8) PathStone Long Pond Inc

400 East Avenue
Rochester,NY14607
47-1383101
General Partner in L.P. Transactions NY N/A
C         No
(9) PathStone Stone Quarry Inc

400 East Avenue
Rochester,NY14607
47-1215361
General Partner in L.P. Transactions NY N/A
C         No
(10) PathStone Wedgepoint MM Corporation

400 East Avenue
Rochester,NY14607
47-2778399
General Partner in L.P. Transactions NY N/A
C         No
(11) PathStone Whitehall Acres LLC

400 East Avenue
Rochester,NY14607
47-1684629
General Partner in L.P. Transactions NY N/A
C         No
(12) PDC Towpath Corporation

400 East Avenue
Rochester,NY14607
45-3667522
General Partner in L.P. Transactions NY N/A
C         No
(13) PHEDCO Investments Inc

400 East Avenue
Rochester,NY14607
25-1663084
General Partner in L.P. Transactions NY N/A
C         No
(14) Pinnacle Managing Member LLC

400 East Avenue
Rochester,NY14607
45-5430014
General Partner in L.P. Transactions NY N/A
C         No
(15) RHAC Development Corporation

400 East Avenue
Rochester,NY14607
16-1262619
General Partner in L.P. Transactions NY N/A
C         No
(16) RHOC Crossman Inc

400 East Avenue
Rochester,NY14607
27-0017600
General Partner in L.P. Transactions NY N/A
C         No
(17) Rural Housing Opportunities Development Corp

400 East Avenue
Rochester,NY14607
05-0575748
General Partner in L.P. Transactions NY N/A
C         No
(18) Salem Senior Housing Corp

400 East Avenue
Rochester,NY14607
38-3711377
General Partner in L.P. Transactions NY N/A
C         No
(19) Sisson Reserve MM II LLC

400 East Avenue
Rochester,NY14607
46-3135735
General Partner in L.P. Transactions NY N/A
C         No
(20) Sisson Reserve MM LLC

400 East Avenue
Rochester,NY14607
36-4717781
General Partner in L.P. Transactions NY N/A
C         No
(21) Sisson Sewage Works Corporation

400 East Avenue
Rochester,NY14607
47-2245715
General Partner in L.P. Transactions NY N/A
C         No
(22) Slater Neighborhood Inc

400 East Avenue
Rochester,NY14607
27-1006036
General Partner in L.P. Transactions NY N/A
C         No
(23) Baird Road MM LLC

7 Prince Street
Rochester,NY14607
92-0603632
General Partner in L.P. Transactions NY N/A
C         No
Schedule R (Form 990) 2022
Page 3
Schedule R (Form 990) 2022
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
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
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
Yes
 
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
Yes
 
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) 2022
Page 4
Schedule R (Form 990) 2022
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) 2022
Page 5
Schedule R (Form 990) 2022
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) 2022

Additional Data


Software ID:  
Software Version: