2026-04-10T08:34:57-04:00 2025-12-31 SAXTON KOCUR AND ASSOCIATES LLP 301 E 2ND ST SUITE 303 JAMESTOWN NY 147015409 990 2025-01-01 010808835 FREDONIA COMMONS AFFORDABLE HOUSING FRED 7163663333 17 WEST COURTNEY STREET DUNKIRK NY 14048 DIANE HEWITT-JOHNSON CEO 7163663333 2026-04-06 true LUCINDA M SAXTON CPA P00476541 7164836109 2026-04-10 X 2025 2025-03-06 01:10:19Z DIANE HEWITT-JOHNSON 17 WEST COURTNEY STREET DUNKIRK NY 14048 266639 false X X 2003 NY FREDONIA COMMONS IS A 37-UNIT AFFORDABLE HOUSING DEVELOPMENT LOCATED IN THE VILLAGE OF FREDONIA, NEW YORK. IT IS A HOUSING PROJECT FOR PERSONS OF LOW INCOME WHERE NO ADEQUATE HOUSING EXISTS FOR SUCH PERSONS. 3 3 0 3 0 0 177291 266639 0 0 177291 266639 0 0 0 0 0 265325 376045 265325 376045 -88034 -109406 2064138 1986619 1574278 1606165 489860 380454 FREDONIA COMMONS IS A 37-UNIT AFFORDABLE HOUSING DEVELOPMENT IN THE VILLAGE OF FREDONIA, NEW YORK. IT IS A HOUSING PROJECT FOR PERSONS OF LOW INCOME WHERE NO ADEQUATE HOUSING EXISTS FOR SUCH PERSONS. false false 331290 266639 FREDONIA COMMONS IS A 37-UNIT AFFORDABLE HOUSING DEVELOPMENT LOCATED IN THE VILLAGE OF FREDONIA, NEW YORK. IT IS A HOUSING PROJECT FOR PERSONS OF LOW INCOME WHERE NO ADEQUATE HOUSING EXISTS FOR SUCH PERSONS. 331290 true false false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 11 0 0 false false false false false false false false X 3 3 false false false false false false false true true false false true true true true true true false false false NY X MICHAEL MICHALSKI 7163663333 17 WEST COURTNEY STREET DUNKIRK NY 14048 X MARIE CARRUBBA PRESIDENT 1.00 X X 0 0 0 PATRICIA MOORE TREASURER TI 1.00 X X 0 0 0 ROBERT MOORE TREASURER AT 1.00 X X 0 0 0 KEVIN O'CONNELL SECRETARY 1.00 X X 0 0 0 DIANE HEWITT-JOHNSON CEO 1.00 X 0 0 0 false false false RENTAL INCOME 531110 263835 263835 MISCELLANEOUS RENTAL INCOME 531110 2804 2804 266639 266639 266639 21729 21729 1707 1707 6500 6500 13500 13500 119792 119792 33763 33763 REPAIRS & MAINTENANCE 109038 109038 ELECTRICITY & GAS 21670 21670 WATER & SEWER 21048 21048 MAINTENANCE SUPPLIES 8008 8008 19290 4471 14819 376045 331290 44755 0 4495 8934 8425 2015 7682 6664 4051707 2238056 1885897 1813651 157639 155355 2064138 1986619 252190 280371 2390 1393 1350000 1350000 -30302 -25599 1574278 1606165 X 489860 380454 489860 380454 2064138 1986619 -109406 X false true X true false X 177291 266639 443930 177291 266639 443930 443930 177291 266639 443930 1.00000 1.00000 0.00000 0.00000 X 104806 104806 3334254 1725504 1608750 262847 239002 23845 349800 273550 76250 1813651 OPERATING RESERVE 121756 TENANT DEPOSITS 19134 REPLACEMENT RESERVE 14465 155355 TENANT DEPOSITS 18833 DEBT ISSURANCE COSTS -44432 -25599 X 266639 266639 266639 376045 376045 376045 SCHEDULE D, PAGE 3, PART X INCOME TAX STATUS - EFFECTIVE APRIL 22, 2024, THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM NEW YORK STATE INCOME TAXES UNDER ARTICLE 7-A OF THE EXECUTIVE LAW. THEREFORE, NO PROVISION HAS BEEN MADE FOR FEDERAL OR NEW YORK STATE INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). PENALTIES AND INTEREST, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS ARE ACCRUED AS PART OF ANY INCOME TAX PROVISION. FOR THE YEAR ENDED DECEMBER 31, 2025,THERE WERE NO PENALTIES AND INTEREST RECOGNIZED RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION'S TAX RETURNS FOR 2022, 2023, AND 2025 AND SHORT-PERIODS JANUARY 1, 2024 THROUGH APRIL 21, 2024 AND APRIL 22, 2024 THROUGH DECEMBER 31, 2024 ARE STILL OPEN TO REVIEW BY BOTH FEDERAL AND NEW YORK STATE TAXING JURISDICTIONS. FORM 990, PAGE 1, PART I, LINE 6 INDIVIDUALS SERVING ON THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990, PREPARED BY AN INDEPENDENT CPA FIRM, IS REVIEWED BY THE CEO AND SENIOR ACCOUNTING MANAGER. IT IS MADE AVAILABLE TO ALL OFFICERS AND DIRECTORS FOR REVIEW PRIOR TO APPROVAL AND FILING. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, EXEMPT ORGANIZATION RETURNS, AND ANNUAL AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S BUSINESS OFFICE. CHAUTAUQUA OPPORTUNITIES INC 17 W COURTNEY ST DUNKIRK NY 14048 POVERTY NY 501C3 10 N/A false false false false false false false false false false false false false true false false false false false false CHAUTAUQUA OPPORTUNITIES INC M 28191 ACTUAL FEES CHARGED CHAUTAUQUA OPPORTUNITIES INC E 111962 PAYABLE BALANCE DUE