<?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>2024-07-19T10:42:59-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>474753799</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>THE ZLC GROUP CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2399 SWEET HOME RD</AddressLine1Txt>
        <CityNm>AMHERST</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14228</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>161607450</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NICKEL CITY HOUSING CORP</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NICK</BusinessNameControlTxt>
      <PhoneNum>7168826003</PhoneNum>
      <USAddress>
        <AddressLine1Txt>208 NORTH STREET</AddressLine1Txt>
        <CityNm>BUFFALO</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14201</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PASQUALE RAICO</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7168826003</PhoneNum>
      <SignatureDt>2024-07-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>PASQUALE</PersonFirstNm>
        <PersonLastNm>RAICO</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RICHARD M TEIBEL CPA</PreparerPersonNm>
      <PTIN>P00806183</PTIN>
      <PhoneNum>7168399001</PhoneNum>
      <PreparationDt>2024-07-19</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>NICKELCITYCOOP.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>130689</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>388</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>130273</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>28</InvestmentIncomeAmt>
      <TotalRevenueAmt>130689</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2241</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>111409</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>23387</OtherExpensesTotalAmt>
      <TotalExpensesAmt>137037</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6348</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>23559</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>17211</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>54773</BOYAmt>
        <EOYAmt>43171</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>3741</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>54773</BOYAmt>
        <EOYAmt>46912</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>31214</BOYAmt>
        <EOYAmt>29701</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>23559</BOYAmt>
        <EOYAmt>17211</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROMOTE THE SOCIAL AND GENERAL WELFARE OF THE COMMUNITY BY PROVIDING LOW-RENT HOUSING, REGARDLESS OF RACE, CREED, COLOR, OR NATIONAL ORIGIN. TO ENGAGE IN A CONTINUOUS EDUCATIONAL PROGRAM DESIGNED TO ELIMINATE PREJUDICE AND DISCRIMINATION IN HOUSING, AND TO FURTHER THE PRINCIPLES OF TOLERANCE AND COOPERATION THROUGH MUTUAL SELF-HELP LIVING AT MINIMAL COST. THIS PROGRAM CONSISTS OF EDUCATIONAL WORKSHOPS LED BY THE CORPORATION AND COMMUNITY MEMBERS, WHICH ARE FREE AND OPEN TO THE PUBLIC.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>NICKEL CITY HOUSING CORP. PROVIDES AFFORDABLE HOUSING TO APPROXIMATELY 22 INDIVIDUALS,INCLUDING LOW INCOME INDIVIDUALS, PEOPLE OF COLOR, AND OTHER DISADVANTAGED GROUPS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>137037</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>137037</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">PASQUALE RAICO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">IAN BENJAMIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">ABIGAIL PLOETZ</PersonNm>
        <TitleTxt>MAINTENANCE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">ALAN LEWIS</PersonNm>
        <TitleTxt>GENERAL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">GWYNETH HARRIS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">JESSICA STAR</PersonNm>
        <TitleTxt>MEMBERSHIP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">RYAN ZMUDA</PersonNm>
        <TitleTxt>NASCO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">COREY SPOSATO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>PASQUALE RAICO</PersonNm>
        <USAddress>
          <AddressLine1Txt>208 NORTH STREET</AddressLine1Txt>
          <CityNm>BUFFALO</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14201</ZIPCd>
        </USAddress>
        <PhoneNum>7168826003</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>359</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>703</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1502</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>388</CurrentTaxYearAmt>
        <TotalAmt>2952</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>137461</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>130293</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>63688</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>108361</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>130301</CurrentTaxYearAmt>
        <TotalAmt>570104</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>137820</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>130996</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>65190</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>108361</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>130689</CurrentTaxYearAmt>
        <TotalAmt>573056</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>573056</PublicSupportTotal509Amt>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>4296</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>4296</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>142116</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>130996</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>65190</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>108361</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>130689</CurrentTaxYearAmt>
        <TotalAmt>577352</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99260</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.97120</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>NASCO REIMBURSEMENTS 4,296</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES INTEREST EXPENSE 697 BANK CHARGES 286 FOOD EXPENSE 13,482 SUPPLIES 1,688 MISC 735 BAD DEBTS 6,499 TOTAL 23,387</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 0 3,741 TOTAL 0 3,741</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DEFERRED REVENUE 1,240 0 MEMBER SHARE PAYABLE 10,055 12,315 LOAN PAYABLE 19,919 17,386</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE THE SOCIAL AND GENERAL WELFARE OF THE COMMUNITY BY PROVIDING LOW-RENT HOUSING, REGARDLESS OF RACE, CREED, COLOR, OR NATIONAL ORIGIN. TO ENGAGE IN A CONTINUOUS EDUCATIONAL PROGRAM DESIGNED TO ELIMINATE PREJUDICE AND DISCRIMINATION IN HOUSING, AND TO FURTHER THE PRINCIPLES OF TOLERANCE AND COOPERATION THROUGH MUTUAL SELF-HELP LIVING AT MINIMAL COST. THIS PROGRAM CONSISTS OF EDUCATIONAL WORKSHOPS LED BY THE CORPORATION AND COMMUNITY MEMBERS, WHICH ARE FREE AND OPEN TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc1">
      <CompensationExplanationGrp>
        <ShortExplanationTxt>PASQUALE RAICO</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>
