﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-17T12:01:52-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</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>2025-01-01</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>IAN BENJAMIN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7168826003</PhoneNum>
      <SignatureDt>2026-08-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>RICHARD M TEIBEL CPA</PreparerPersonNm>
      <PTIN>P00806183</PTIN>
      <PhoneNum>7168399001</PhoneNum>
      <PreparationDt>2026-08-14</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>NICKELCITYCOOP.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>144892</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>654</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>144230</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>8</InvestmentIncomeAmt>
      <TotalRevenueAmt>144892</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2841</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>96017</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>25868</OtherExpensesTotalAmt>
      <TotalExpensesAmt>124726</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>20166</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-9132</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>11034</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>44813</BOYAmt>
        <EOYAmt>45690</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>1207</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>46020</BOYAmt>
        <EOYAmt>45690</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>55152</BOYAmt>
        <EOYAmt>34656</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-9132</BOYAmt>
        <EOYAmt>11034</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 23 INDIVIDUALS,INCLUDING LOW INCOME INDIVIDUALS, PEOPLE OF COLOR, AND OTHER DISADVANTAGED GROUPS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>124726</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>124726</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIM WHITE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ATRAEU RICHARDSON</PersonNm>
        <TitleTxt>CLERK</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>IAN BENJAMIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARISSA DEJESUS</PersonNm>
        <TitleTxt>MEMBERSHIP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN ZMUDA</PersonNm>
        <TitleTxt>NASCO PROPER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MONICA HANK</PersonNm>
        <TitleTxt>COMMUNITY RE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANIKA OCHOA-KORITZ</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EMILY MORRISON</PersonNm>
        <TitleTxt>COMMUNITY RE</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>IAN BENJAMIN</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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>1502</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>388</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>164</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>654</CurrentTaxYearAmt>
        <TotalAmt>2708</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>63688</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>108361</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>130301</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>143189</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>144238</CurrentTaxYearAmt>
        <TotalAmt>589777</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>65190</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>108361</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>130689</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>143353</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>144892</CurrentTaxYearAmt>
        <TotalAmt>592485</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>592485</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>65190</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>108361</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>130689</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>143353</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>144892</CurrentTaxYearAmt>
        <TotalAmt>592485</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>NASCO REIMBURSEMENTS 0</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 97 BANK CHARGES 80 FOOD EXPENSE 15,226 SUPPLIES 733 WEB HOSTING 183 BAD DEBTS 9,549 TOTAL 25,868</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 1,207 0 TOTAL 1,207 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 25,000 7,442 MEMBER SHARE PAYABLE 12,766 11,379 LOAN PAYABLE 17,386 15,835</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>
  </ReturnData>
</Return>