2026-04-14T13:51:55-05:00 2025-06-30 261689358 Kirisits & Associates CPAs PLLC 1231 Delaware Avenue Suite 6 Buffalo NY 14209 990 2024-07-01 202390504 Oracle Building Corporation ORAC 7163623188 1231 Delaware Avenue 6 Buffalo NY 14209 Ramone Alexander President 7163623188 2026-02-12 1 1 Lisa M Kirisits CPA P00809450 7168810089 2024 2025-03-06 01:10:19Z Ramone Alexander 1231 Delaware Avenue 6 Buffalo NY 14209 16439 0 X N/A X 2004 NY Ownership of a commercial building whose sole tenant was Oracle Charter School (the School).In February 2018, the School's Authorizer voted to deny the School's application for a charter renewal of its charter, which was to expire as of the end of the day on June 30, 2018, the last day of the School's fiscal year. Accordingly, the education program operated by the School ceased and was terminated as of the end of the 2017-2018 school year. The building was subsequently sold in October 2019. X 3 3 0 0 0 0 0 0 0 0 15679 16439 0 0 15679 16439 0 0 0 0 0 0 0 0 0 25437 18914 25437 18914 -9758 -2475 934890 817800 139366 817800 795524 0 X Ownership of commercial building whose sole tenant was a charter school. The building was sold in October 2019. 0 1 Ownership of commercial building whose sole tenant was a charter school. The building was sold in October 2019. 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 NY X Kirisits & Associates CPAS PLLC 7168810089 1231 Delaware Avenue Suite 6 Buffalo NY 14209 X Ramone Alexander President 1.00 1.00 X X 0 0 0 Jacqueline Hollins Secretary 1.00 1.00 X X 0 0 0 Ramelli Choates Treasurer 1.00 1.00 X X 0 0 0 0 0 0 0 0 0 0 0 16439 16439 16439 0 0 16439 X -1673 -1673 12770 12770 3241 3241 4576 4576 18914 0 18914 0 616434 484665 318456 333135 934890 817800 16366 24035 123000 793765 139366 817800 X 795524 0 795524 0 934890 817800 X -2475 -793049 X X 0 0 0 X X X 1 Oracle Charter School 201116278 2 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 X 0 0 0 Accrual of transfers to Community Foundation of Greater Buffalo 796401 Change in estimated liquidation costs -2636 793765 Transfer to Community Foundation of Greater Buffalo (grant) 2025-08-19 334240 222743917 Community Foundation for Greater Buffalo 726 Exchange St 525 Buffalo NY 14210 501c3 Transfer to Community Foundation of Greater Buffalo (grant) 2025-08-27 416000 222743917 Community Foundation for Greater Buffalo 726 Exchange St 525 Buffalo NY 14210 501c3 0 0 0 0 0 1 1 1 0 Part I, Line 6c: All assets were distributed in accordance with the law, the organizations governing documents and in accordance with a New York State Supreme Court Order of Dissolution and Distribution of Assets dated on or about March 19, 2025, with notice to and without objection from the New York State Attorney General's Office. Form 990, Part III, line 3 Oracle Building Corporation (the Corporation) was formed for the sole purpose of benefitting Oracle Charter School (the School), and it fulfilled this purpose by acquiring ownership of commercial buidling (the Building) whose sole tenant was the School. In February 2018, the School's Authorizer voted to deny the School's application for chartered renewal of its charter which was to expire as of the end of the day on June 30, 2018, the last day of the School's fiscal year. Accordingly, the education program operated by the School ceased operations and permantly close as of the end of the 2017-2018 school year. The Building owned by Oracle Building Corporation was subsequently sold in October 2019. All of the Corporation's remaining net assets, now in the form of cash and/or cash equivalents, must be fully liquidated in accordance with the provisions of a Plan if Dissolution of Assets that must be approved by the New York State Attorney Generals office and New York State Supreme Court by way of an Order approving the Plan of Dissolution and Distribution of Assets. Form 990, Part VI, Section A, line 8b The Organization maintains minutes of meetings and has no committees that act on behalf of the board. Form 990, Part VI, Section B, line 11b Form 990 is circulated to the entire governing board prior to filing. Form 990, Part VI, Section B, line 12c The Board monitors conflict of interest disclosures and submits financial interest forms to its authorizer annually. Form 990, Part VI, Section C, line 19 Form 990 - Part VI - Section C. Line 10 - Governing documents such as the Certificate of Incorporation and the Organization's by laws are generally not made available to the public, except on a need to know basis. Form 990 is open to the public and made available upon request. Form 990, Part IX, line 11g Office supplies: Program service expenses 0. Management and general expenses 241. Fundraising expenses 0. Total expenses 241. Electronic archival fees: Program service expenses 0. Management and general expenses 3,000. Fundraising expenses 0. Total expenses 3,000. Form 990, Part XI, line 9: Transfer to Community Foundatiojn of Greater Buffalo -798,401. Transfer from Oracle Charter School 5,352. Form 990, Part XII, Line 1: Oracle Building Corporation has adpoted the liquidation basis of accounting. All of the corporation's remaining net assets, now in the form of cash and or cash equivalents, are being fully liquidated pursuant to a Plan of Dissolution and Distribution of Assets ("Plan") which Plan was developed, approved and adopted by the the Board of Directors of Oracle Building Corporation in accordance with New York law and approved by way of a New York State Supreme Court Order Approving Plan of Dissolution and Distribution of Assets dated on or about March 19, 2025, upon notice to and without objection from the New York State Attorney General's office. Oracle Charter School c/o 1231 Delaware Avenue Suite 6 Buffalo NY 14209 201116278 Charter School NY 501(c)(3) 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0