2024-09-13T07:34:14-05:00 2023-12-31 161506673 JOHN S TRUSSALO CPA PC 315 N MAIN ST 200 JAMESTOWN NY 14701 990 2023-01-01 222360739 SOUTHERN TIER ENVIRONMENTS FOR LIVING INC SOUT 7163667792 715 CENTRAL AVENUE DUNKIRK NY 14048 THOMAS J WHITNEY EXECUTIVE DIRECTOR 7163667792 2024-09-06 1 1 JOHN TRUSSALO CPA P00335558 7164872910 2024-09-06 2023 2024-08-08 14:25:15Z THOMAS J WHITNEY 715 CENTRAL AVE DUNKIRK NY 14048 12043457 0 X WWW.STEL.ORG X 1980 NY CARE FOR THE MENTALLY DISABLED AND DEVELOPMENT OF LOW INCOME HOUSING. 7 7 182 0 0 0 12144 10928 12580282 12530245 328 254 -319655 -497970 12273099 12043457 0 0 0 0 7624087 7877422 0 0 0 3922734 3818684 11546821 11696106 726278 347351 12068759 12728989 4316844 4764478 7751915 7964511 X THE ORGANIZATION PROVIDES RESIDENTIAL AND REHABILITATION SERVICES FOR MENTALLY ILL ADULTS IN FOUR WESTERN NEW YORK COUNTIES INCLUDING ALLEGANY, ERIE, CATTARAUGUS AND CHAUTAUQUA. THE RESIDENTIAL PROGRAM OPERATES THREE LEVELS OF CARE 1) 24 HOUR SUPERVISED RESIDENCES, 2) SUPPORTIVE APARTMENTS WHICH ARE TRANSITION IN NATURE, AND 3) SUPPORTED APARTMENTS, WHICH ARE PERMANENT HOUSING. THE OPERATION OF A VOCATIONAL PROGRAM ASSISTING INDIVIDUALS SEEKING COMPETITIVE EMPLOYMENT IN CHAUTAUQUA COUNTY. THE COMPEER CHAUTAUQUA PROGRAM THAT MATCHES COMMUNITY VOLUNTEERS IN A FRIENDSHIP RELATIONSHIP WITH INDIVIDUALS WHO ARE RECOVERING FROM A MENTAL ILLNESS. DEVELOP AND MANAGE HOUSING FOR LOW-INCOME PERSONS AS DEFINED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT. 0 0 10910787 12570069 MAINTAIN COMMUNITY RESIDENCE FACILITIES FOR THE MENTALLY DISABLED AND SUPPORTIVE EMPLOYMENT SERVICES AND PROGRAM DEVELOPMENT. -112196 STEL, INC. OWNS 100% OF FIRST APARTMENTS HOUSING DEVELOPMENT FUND COMPANY, INC. FIRST APARTMENTS HOUSING DEVELOPMENT FUND COMPANY, INC. OPERATES A 16 UNIT FACILITY IN OLEAN, NY FOR PERSONS OF LOW AND MODERATE INCOME. -246011 STEL, INC. OWNS 100% OF TRI-COUNTY HOUSING DEVELOPMENT FUND COMPANY, INC. TRI-COUNTY HOUSING DEVELOPMENT FUND COMPANY, INC. OPERATES A 37 UNIT FACILITY IN DUNKIRK, NY FOR PERSONS OF LOW AND MODERATE INCOME. -68 STEL, INC. IS THE 100% OWNER OF DRO DEVELOPMENT, INC. DRO DEVELOPMENT, INC. IS THE GENERAL PARTNER OF DUNKIRK RENOVATION AND OWNERSHIP, L.P. THAT OPERATES APARTMENTS IN DUNKIRK, NEW YORK FOR PERSONS OF LOW INCOME. DRO DEVELOPMENT, INC. IS THE GENERAL PARTNER (.01% OWNER) IN DUNKIRK RENOVATION AND OWNERSHIP, L.P. -25 STEL, INC. IS THE 100% OWNER OF FREDONIA SPECIAL NEEDS DEVELOPMENT, INC. -54 STEL, INC. IS THE 100% OWNER OF AMSN HOUSING DEVELOPMENT FUND COMPANY, INC. AMSN HOUSING DEVELOPMENT FUND COMPANY,INC. IS THE GENERAL PARTNER (.01% OWNER) IN ABBEY MANOR SPECIAL NEEDS APARTMENTS, L.P. -23 STEL, INC. IS THE 100% OWNER OF PINE VALLEY DEVELOPMENT, INC. PINE VALLEY DEVELOPMENT, INC. IS THE GENERAL PARTNER (.01% OWNER) IN PINE VALLEY PARTNERSHIP, L.P. -27 STEL, INC. IS A 50% OWNER OF ELA DEVELOPMENT, INC. ELA DEVELOPMENT, INC. S A GENERAL PARTNER (.005% OWNER) IN EVERGREEN LOFTS SUPPORTIVE RESIDENCE, L.P. -40 STEL, INC. IS THE 100% OWNER OF DEWITT SH DEVELOPMENT, INC. DEWITT SH DEVELOPMENT, INC. IS THE GENERAL PARTNER (.01% OWNER) IN DEWITT SUPPORTIVE HOUSING, L.P. -179350 STEL, INC. IS THE 100% OWNER OF FSN HOUSING DEVELOPMENT FUND CO., INC. FSN HOUSING DEVELOPMENT FUND CO.OPERATES A 24 UNIT FACILITY IN FREDONIA, NY FOR PERSONS OF LOW AND MODERATE INCOME. -179587 10910787 1 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 63 0 1 182 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X THE ORGANIZATION 7163667792 715 CENTRAL AVENUE DUNKIRK NY 14048 X DAVID MATERNOWSKI PRESIDENT 1.00 X X 0 0 0 CHRISTOPHER SENDKER VICE-PRESIDENT 1.00 X X 0 0 0 RANDY ELF SECRETARY 1.00 X X 0 0 0 THOMAS GEISLER DIRECTOR 1.00 X 0 0 0 KAREN LADD DIRECTOR 1.00 X 0 0 0 LT BENJAMIN MILLER DIRECTOR 1.00 X 0 0 0 REV JOSEPH VATTER DIRECTOR 1.00 X 0 0 0 THOMAS J WHITNEY EXECUTIVE DIRECTOR 40.00 X 160200 0 26037 160200 0 26037 1 0 1 0 0 10928 10928 MEDICAID 623990 7468727 7468727 CLIENT FEES 623990 2234073 2234073 GOVERNMENT SERVICE CONTRACTS AND 623990 1329068 1329068 NYS OFFICE OF MENTAL HEALTH-OPERA 623990 435825 435825 AFFORDABLE APARTMENTS SERVICES 623990 288250 288250 774302 774302 12530245 254 254 MISCELLANEOUS 623990 39824 39824 NET LOSS FROM PROGRAM RELATED INV 623990 -537794 -537794 -497970 12043457 12032275 0 254 5997862 5532376 465486 231882 208448 23434 1181840 1026826 155014 465838 423471 42367 1000 1000 21370 21370 27536 22368 5168 4292 4292 116015 115353 662 611840 611574 266 26363 24452 1911 122028 111377 10651 302241 276232 26009 375701 357753 17948 CONSUMER RENT STIPENDS 1322410 1322410 HOUSEHOLD SUPPLIES 222956 222816 140 PROGRAM SUPPLIES AND CL 158728 158728 FOOD 137056 137056 369148 354255 14893 11696106 10910787 785319 0 1303757 1385030 618919 606040 1335345 1796623 1640156 2025558 95279 152044 8940512 5541971 3575552 3398541 1878156 1568866 1621595 1796287 12068759 12728989 1127020 1671142 73533 180070 328636 302149 2787655 2611117 4316844 4764478 X 7751915 7964511 7751915 7964511 12068759 12728989 X 347351 -134755 X X 0 1 X 1 0 X 10832 1176903 11115 12144 10928 1221922 8721970 9003679 10364508 12580282 12530245 53200684 8732802 10180582 10375623 12592426 12541173 54422606 0 0 0 54422606 1093 462 102 110 254 2021 1093 462 102 110 254 2021 68302 65424 24724 58702 39824 256976 8802197 10246468 10400449 12651238 12581251 54681603 0.99530 0.99520 0.00000 0.00010 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 68,302. 2020 AMOUNT: $ 65,424. 2021 AMOUNT: $ 24,724. 2022 AMOUNT: $ 58,702. 2023 AMOUNT: $ 39,824. 0 328656 26507 302149 1 X 104164 104164 7192862 4269577 2923285 724137 511999 212138 919349 760395 158954 3398541 DRO DEVELOPMENT,INC. 938472 C TRI-COUNTY HDFC,INC. 20196 C FIRST APARTMENTS HDFC,INC. -202 C CONTRARIAN HOLDINGS LLC 25000 C AMSN HDFC, INC. 116178 C PINE VALLEY DEVELOPMENT,INC. 157356 C ELA DEVELOPMENT,INC. -155 C DEWITT SH DEVELOPMENT,INC. -346 C FSN HDFC, INC. 312392 C FREDONIA SPECIAL NEEDS DEVELOPMENT, INC. -25 C 1568866 PROJECT DEVELOPMENT COSTS IN PROGRESS 1796287 1796287 X 12043457 0 12043457 0 12043457 11696106 0 11696106 0 11696106 PART IV, LINE 2B: THE ORGANIZATION MAINTAINS PERSONAL NEEDS ALLOWANCE ACCOUNTS FOR ITS RESIDENT CONSUMERS. THESE ACCOUNTS ARE INCLUDED AS A LIABILITY IN THE ORGANIZATION'S BALANCE SHEET. PART X, LINE 2: THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDED DECEMBER 31, 2023, 2022, AND 2021 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. X 0 0 0 0 0 0 0 0 0 THOMAS J WHITNEY EXECUTIVE DIRECTOR 160200 0 0 0 0 0 8386 0 17651 0 186237 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS REVIEW THE FORM 990 AND RELATED SCHEDULES WITH THE CERTIFIED PUBLIC ACCOUNTANT THAT PREPARED THE FORM 990. THE BOARD OF DIRECTORS THEN FORMALLY APPROVE THE FORM 990 FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C MANAGEMENT IS INFORMED OF POTENTIAL CONFLICTS OF INTEREST AND IS RESPONSIBLE FOR MONITORING AND ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY. BOARD AND CERTIFYING AGENCIES ARE INFORMED OF CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9: PRIOR PERIOD ADJUSTMENT - ACCRUED INTEREST ON MORTGAGE PAYABLE -363,259. EQUITY TRANSFERRED IN FROM FREDONIA SPECIAL NEEDS L.P.- GENERAL PARTNER 228,504. FORM 990, PART XI, LINE 2C THE ORGANIZTION'S BOARD OF DIRECTORS HAS THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT PROCESS AND SELECTION OF THE INDEPENDENT AUDITOR. THIS RESPONSIBILITY HAS NOT CHANGED FROM THE PRIOR YEAR.