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        <BusinessNameLine1Txt>BONADIO &amp; CO LLP</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>171 SULLYS TRAIL</AddressLine1Txt>
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        <StateAbbreviationCd>NY</StateAbbreviationCd>
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        <BusinessNameLine1Txt>PSI DELTA OMEGA HOUSING CORPORATION</BusinessNameLine1Txt>
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      <PhoneNum>7169467456</PhoneNum>
      <USAddress>
        <AddressLine1Txt>11370 MATTESON CORNERS ROAD</AddressLine1Txt>
        <CityNm>HOLLAND</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14080</ZIPCd>
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      <PersonNm>NICHOLAS GIALLELLA</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7169467456</PhoneNum>
      <SignatureDt>2024-11-11</SignatureDt>
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    <PreparerPersonGrp>
      <PreparerPersonNm>RICHARD LEICHT</PreparerPersonNm>
      <PTIN>P01378913</PTIN>
      <PhoneNum>5853811000</PhoneNum>
      <PreparationDt>2024-11-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="2">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>19076</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>3276</MembershipDuesAmt>
      <OtherRevenueTotalAmt>8</OtherRevenueTotalAmt>
      <TotalRevenueAmt>22360</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>19659</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>6472</OtherExpensesTotalAmt>
      <TotalExpensesAmt>26131</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-3771</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>127215</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1715</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>125159</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
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        <EOYAmt>5375</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>119784</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>125159</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
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        <EOYAmt>125159</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PSI DELTA OMEGA HOUSING CORPORATION SUPPORTS THE PURPOSE OF THE PSI DELTA OMEGA ALUMNI ASSOCIATION.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>PSI DELTA OMEGA HOUSING CORPORATION WILL OWN AND RENT ITS BUILDING TO MEMBERS OF PSI DELTA OMEGA FRATERNITY TO SUPPORT THE PURPOSE OF THE PSI DELTA OMEGA ALUMNI ASSOCIATION WHICH IS TO SUPPORT THE ACTIVE MEMBERS OF THE PSI DELTA OMEGA FRATERNITY.</DescriptionProgramSrvcAccomTxt>
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        <TitleTxt>DIRECTOR</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENIS DONNELLY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICHOLAS GIALLELLA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GANNON O'CONNOR</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>NICHOLAS GIALLELLA</PersonNm>
        <USAddress>
          <AddressLine1Txt>89 BAYBERRY AVE</AddressLine1Txt>
          <CityNm>WEST SENECA</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14224</ZIPCd>
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        <PhoneNum>7162079896</PhoneNum>
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      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: SECURITY DEPOSIT. AMOUNT: 8.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES</FormAndLineReferenceDesc>
        <ExplanationTxt>AFFILIATE NAME: PSI DELTA OMEGA ALUMNI ASSOCIATION. AMOUNT OF PAYMENT: 19,659.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PAYMENT OF DEBT BY RELATED ORGANIZATION. AMOUNT: 1,715.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: MORTGAGE. BEG. OF YEAR AMOUNT: 1,715. END OF YEAR AMOUNT: 0.</ExplanationTxt>
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      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
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