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        <DepreciationAmt>3626</DepreciationAmt>
        <BookValueAmt>17350</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>3925887</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>2515879</DepreciationAmt>
        <BookValueAmt>1410008</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1783189</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>LAND RIGHT OF USE</Desc>
        <BookValueAmt>207550</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>207550</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>LAND LEASE LIABILITY</Desc>
        <Amt>214525</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SECURITY DEPOSITS (CONTRA)</Desc>
        <Amt>5240</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>219765</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>1308922</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>1308922</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1308922</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1072780</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>1072780</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1072780</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CORPORATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITIES. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2024 OR 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>SHERADEN PARK DEVELOPMENT, INC. IS A PENNSYLVANIA NONPROFIT CORPORATION PROVIDING 188 AFFORDABLE CO-OPERATIVE HOUSING UNITS ALONG WITH COMMUNITY FACILITIES TO MEMBERS ON A NON-PROFIT BASIS. THE PROPERTY IS SITUATED ON ALLENDALE CIRCLE IN THE CITY OF PITTSBURGH. ROADS ARE MAINTAINED BY THE CITY OF PITTSBURGH AND PLAYGROUNDS ARE OPEN TO THE COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMUNITY MANAGEMENT ADVISORS, INC (CMA) SERVES AS MANAGEMENT AGENT FOR THE CO-OP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ARE ARE PERSONS WHO HAVE PAID FOR THEIR MEMBERSHIP IN THE CO-OP AND RECEIVED MEMBERSHIP CERTIFICATES. CERTIFICATES ARE BY UNIT ADDRESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CO-OP IS MANAGED BY A FIVE PERSON BOARD OF DIRECTORS ELECTED BY THE MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGES TO BY-LAWS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS PRESENTED TO THE BOARD FOR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>SALARIES FOR ALL EMPLOYEES ARE ESTABLISHED AS PART OF THE BUDGETING PROCESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE AVAILABLE AT THE CO-OP OFFICE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>