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    <ReturnTs>2025-11-12T15:47:39-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>132672154</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LIPSKY GOODKIN &amp; CO PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>120 WEST 45TH STREET 7TH FL</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10036</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>453972948</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SECOND AND B HOUSING DEVELOPMENT</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FUND CORPORATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SECO</BusinessNameControlTxt>
      <PhoneNum>2124735940</PhoneNum>
      <USAddress>
        <AddressLine1Txt>228 E 3RD STREET</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10009</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RONA CLEMENTE</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>2124735940</PhoneNum>
      <SignatureDt>2015-11-11</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MESUG KIM</PreparerPersonNm>
      <PTIN>P01291883</PTIN>
      <PhoneNum>2128406444</PhoneNum>
      <PreparationDt>2025-11-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <InvestmentIncomeAmt>52738</InvestmentIncomeAmt>
      <TotalRevenueAmt>52738</TotalRevenueAmt>
      <OtherExpensesTotalAmt>109429</OtherExpensesTotalAmt>
      <TotalExpensesAmt>109429</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-56691</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-4251</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>-60942</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>4251</BOYAmt>
        <EOYAmt>60942</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-4251</BOYAmt>
        <EOYAmt>-60942</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROVISION OF LOW AND MODERATE INCOME HOUSING</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVISION OF LOW AND MODERATE INCOME HOUSING</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HERMAN HEWITT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALBERTO TORRES</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASTOU FALL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MAHBUB HASSAN</PersonNm>
        <TitleTxt>TRESURER</TitleTxt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BETTINA KINDERMANN</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS CHEN</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LILLIAN NAZARIO</PersonNm>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YING LIN CHEN</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALFRED ROBINSON</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AURA OLAVARRIA</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALISTAIR DUPONT</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RONA CLEMENTE</PersonNm>
        <TitleTxt>EXECTIVE DIRECTOR</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE LOWER EAST SIDE PEOPLE MUTUAL</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>228 E 3RD STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10009</ZIPCd>
        </USAddress>
        <PhoneNum>2124735940</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INVESTMENT INCOME. AMOUNT: 52,738.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: LOSS FROM PARTNERSHIP. AMOUNT: 109,429.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PART I REVENUE &amp; EXPENSE</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CORPORATION'S ONLY SOURCE OF INCOME IS A SCHEDULE K-1 FROM A PARTNERSHIP, WHICH PROVIDES LOW INCOME HOUSING. FOR 2024, THE CORPORATION RECEIVED A SCHEDULE K-1 THAT SHOWED RENTAL LOSS FROM THIS PARTNERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INVESTMENT IN PARTNERSHIP. BEG. OF YEAR AMOUNT: 4,251. END OF YEAR AMOUNT: 60,942.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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