<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-02T14:54:01-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>270036524</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>AFFORDABLE HOUSING ACCOUNTANTS LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1513 PERRY HWY</AddressLine1Txt>
        <CityNm>PORTERSVILLE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>16051</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>251826200</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>GRANDVIEW APARTMENTS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GRAN</BusinessNameControlTxt>
      <PhoneNum>4126647003</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2901 BROWNLEE ST</AddressLine1Txt>
        <CityNm>MCKEESPORT</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15132</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KEITH SOLES</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4126647003</PhoneNum>
      <SignatureDt>2024-05-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>KEITH</PersonFirstNm>
        <PersonLastNm>SOLES</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARSHALL REIN CPA</PreparerPersonNm>
      <PTIN>P02279271</PTIN>
      <PhoneNum>7243689800</PhoneNum>
      <PreparationDt>2024-07-02</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>KEITH SOLES</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>2144 DUQEUSNE AVE</AddressLine1Txt>
        <CityNm>MCKEESPORT</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15132</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>208033</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2002</FormationYr>
      <LegalDomicileStateCd>PA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>RENTAL UNITS WERE PROVIDED FOR 26 ELDERLY TENANTS AT AFFORDABLE RATES</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>108726</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>111580</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>79158</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>92810</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>10</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>3643</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>187894</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>208033</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>12954</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>13107</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>220674</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>212897</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>233628</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>226004</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-45734</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-17971</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1350265</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1340074</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1855368</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1863148</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>-505103</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-523074</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>RENTAL UNITS WERE PROVIDED FOR 26 ELDERLY TENANTS AT AFFORDABLE RATES</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>226004</ExpenseAmt>
      <RevenueAmt>92810</RevenueAmt>
      <Desc>OPERATION OF HUD SUBSIDIZED HOUSING FOR THE ELDERLY</Desc>
      <TotalProgramServiceExpensesAmt>226004</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>3</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>true</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <PersonNm>THE CORPORATION</PersonNm>
        <PhoneNum>4126647003</PhoneNum>
        <USAddress>
          <AddressLine1Txt>502 FIFTH AVE SUITE 503</AddressLine1Txt>
          <CityNm>MCKEESPORT</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15132</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEITH SOLES</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERRI KISAN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LOIS BROWN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CAROL RANDOLPH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>COLIN CLARK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>111580</GovernmentGrantsAmt>
      <TotalContributionsAmt>111580</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM SERVICE REVENUE</Desc>
        <BusinessCd>531310</BusinessCd>
        <TotalRevenueColumnAmt>92810</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>92810</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>92810</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>3643</TotalRevenueColumnAmt>
        <ExclusionAmt>3643</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>208033</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>92810</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>3643</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>13107</TotalAmt>
        <ProgramServicesAmt>13107</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>15106</TotalAmt>
        <ProgramServicesAmt>15106</ProgramServicesAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>10987</TotalAmt>
        <ProgramServicesAmt>10987</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>715</TotalAmt>
        <ProgramServicesAmt>715</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>118095</TotalAmt>
        <ProgramServicesAmt>118095</ProgramServicesAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>61482</TotalAmt>
        <ProgramServicesAmt>61482</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>SUNDRY</Desc>
        <TotalAmt>6336</TotalAmt>
        <ProgramServicesAmt>6336</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CONDENSING UNITS</Desc>
        <TotalAmt>176</TotalAmt>
        <ProgramServicesAmt>176</ProgramServicesAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>226004</TotalAmt>
        <ProgramServicesAmt>226004</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>689</BOYAmt>
        <EOYAmt>1767</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>113350</BOYAmt>
        <EOYAmt>142970</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>6388</BOYAmt>
        <EOYAmt>4624</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>2566</BOYAmt>
        <EOYAmt>5150</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>2373233</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1226967</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1186746</BOYAmt>
        <EOYAmt>1146266</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <IntangibleAssetsGrp>
        <BOYAmt>32810</BOYAmt>
        <EOYAmt>31060</EOYAmt>
      </IntangibleAssetsGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>7716</BOYAmt>
        <EOYAmt>8237</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1350265</BOYAmt>
        <EOYAmt>1340074</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>11229</BOYAmt>
        <EOYAmt>18860</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>1837500</BOYAmt>
        <EOYAmt>1837500</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>6639</BOYAmt>
        <EOYAmt>6788</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1855368</BOYAmt>
        <EOYAmt>1863148</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>-505103</BOYAmt>
        <EOYAmt>-523074</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-505103</BOYAmt>
        <EOYAmt>-523074</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1350265</BOYAmt>
        <EOYAmt>1340074</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-17971</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>51919</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>110705</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>112160</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>108726</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>111580</CurrentTaxYearAmt>
        <TotalAmt>495090</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>108955</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>74950</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>77749</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79158</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>92810</CurrentTaxYearAmt>
        <TotalAmt>433622</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>160874</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>185655</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>189909</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>187884</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>204390</CurrentTaxYearAmt>
        <TotalAmt>928712</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>928712</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>2419</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>458</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3643</CurrentTaxYearAmt>
        <TotalAmt>6539</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>2419</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>458</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3643</CurrentTaxYearAmt>
        <TotalAmt>6539</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>163293</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>186113</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>189918</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>187894</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>208033</CurrentTaxYearAmt>
        <TotalAmt>935251</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99300</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.90110</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>102451</OtherCostOrOtherBasisAmt>
        <BookValueAmt>102451</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>7046</InvestmentCostOrOtherBasisAmt>
        <OtherCostOrOtherBasisAmt>1914438</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1008407</DepreciationAmt>
        <BookValueAmt>913077</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>202992</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>102665</DepreciationAmt>
        <BookValueAmt>100327</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>34700</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>4289</DepreciationAmt>
        <BookValueAmt>30411</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>111606</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>111606</DepreciationAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1146266</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>SECURITY DEPOSITS</Desc>
        <Amt>6788</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>6788</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>208033</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>208033</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>208033</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>226004</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>226004</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>226004</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>A MANAGEMENT COMPANY HAS BEEN APPOINTED (MCKEESPORT HOUSING AUTHORITY)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD APPOINTS MEMBERS FOR TERMS THAT EXPIRE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS VOTES TO APPROVE ITS ACTIONS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OFFICERS REVIEW A DRAFT OF THE FORM 990 AND MAKE THE NECESSARY CORRECTIONS, ALL REPORTS ARE PRESENTED TO THE BOARD FOR APPROVAL BEFORE FILING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL RECORDS ARE AVAILABLE FOR REVIEW AT THE MANAGEMENT AGENTS OFFICE</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
