Nonprofit · EIN 22-2413596
BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP
Tax-exempt · BUFFALO, NY 14203
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,000,859 | $3,043,819 | -$42,960 | $16,787,306 | $9,423,466 | $7,363,840 |
| December 31, 2024 | 990 | $1,959,909 | $2,138,665 | -$178,756 | $17,096,469 | $9,689,669 | $7,406,800 |
| December 31, 2023 | 990 | $6,783,218 | $6,547,321 | $235,897 | $17,148,460 | $9,562,904 | $7,585,556 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,404,863
- of which government grants
- $2,404,863
- Program service revenue
- $568,773
- Investment income
- $3,256
- Net rental income
- $23,667
- Other revenue
- $23,967
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $62,882
- Accounting fees
- $4,400
- Occupancy
- $1,033
- Travel
- $2,028
- Depreciation
- $4,534
- Program services (functional)
- $2,972,614
- Management and general (functional)
- $71,205
Balance sheet and other
- Total assets, start of year
- $17,096,469
- Total assets, end of year
- $16,787,306
- Total liabilities, end of year
- $9,423,466
- Net assets, end of year
- $7,363,840
- Land, buildings and equipment
- $6,647,682
- Net assets without donor restrictions
- $6,874,092
- Net assets with donor restrictions
- $489,748
- Gross receipts
- $3,000,859
- Employees
- 0
- Volunteers
- 7
- Year formed
- 1981
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN CAPPELLINO | PRESIDENT/CEO Officer | 4 | $0 | $209,671 | $45,495 |
| MOLLIE PROFIC | TREASURER Officer | 0.25 | $0 | $126,839 | $42,365 |
| ELIZABETH O'KEEFE | VICE PRESIDENT AND SECRETARY Officer | 0 | $0 | $130,607 | $25,927 |
| GRANT LESSWING | DIRECTOR OF BUSINESS DEVELOPMENT Highest-paid employee | 0 | $0 | $124,575 | $24,475 |
| BRIAN KRYGIER | DIRECTOR OF INFORMATION TECHNOLOGY Highest-paid employee | 0 | $0 | $100,776 | $41,277 |
| GERALD MANHARD | CHIEF LENDING OFFICER Highest-paid employee | 0.75 | $0 | $108,417 | $22,898 |
| ANDREW FEDERICK | DIRECTOR OF PROPERTY DEVELOPMENT Highest-paid employee | 28 | $0 | $104,565 | $23,080 |
| MARK POLONCARZ | CHAIRMAN Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| DENISE ABBOTT | DIRECTOR (THRU 11/2025) Trustee or director | 0.5 | $0 | $0 | $0 |
| GRACE BOGDANOVE | DIRECTOR (EFF 12/2025) Trustee or director | 0.5 | $0 | $0 | $0 |
| DANIEL CASTLE | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| ZACHARY EVANS | DIRECTOR (EFF 6/2025) Trustee or director | 0.5 | $0 | $0 | $0 |
| RICHARD LIPSITZ | DIRECTOR (THRU 5/2025) Trustee or director | 0.5 | $0 | $0 | $0 |
| TIMOTHY MEYERS | DIRECTOR (EFF 1/2025) Trustee or director | 0.5 | $0 | $0 | $0 |
| CHRISTOPHER SCANLON | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TAISHA ST JEAN-TARD | DIRECTOR (EFF 1/2025) Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN CAPPELLINO | PRESIDENT/CEO Officer | 6 | $0 | $207,385 | $43,232 |
| MOLLIE PROFIC | CHIEF FINANCIAL OFFICER Officer | 0.25 | $0 | $119,375 | $40,941 |
| ELIZABETH O'KEEFE | VICE PRESIDENT AND SECRETARY Officer | 0 | $0 | $125,572 | $24,650 |
| GRANT LESSWING | DIRECTOR OF BUSINESS DEVELOPMENT Highest-paid employee | 0.25 | $0 | $113,217 | $31,788 |
| GERALD MANHARD | CHIEF LENDING OFFICER Highest-paid employee | 0.25 | $0 | $101,627 | $21,502 |
| MARK POLONCARZ | CHAIRMAN Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| DENISE ABBOTT | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| APRIL BASKIN | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| DANIEL CASTLE | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| JOHN GILMOUR | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| RICHARD LIPSITZ | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| CHRISTOPHER SCANLON | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN CAPPELLINO | PRESIDENT/CEO Officer | 6 | $0 | $207,545 | $41,612 |
| MOLLIE PROFIC | TREASURER Officer | 0.25 | $0 | $108,928 | $37,485 |
| ELIZABETH O'KEEFE | VICE PRESIDENT AND SECRETARY Officer | 0 | $0 | $120,837 | $23,844 |
| GRANT LESSWING | DIRECTOR OF BUSINESS DEVEL Highest-paid employee | 0.5 | $0 | $109,077 | $29,740 |
| MARK POLONCARZ | CHAIRMAN Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| DENISE ABBOTT | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| APRIL BASKIN | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| BYRON BROWN | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| DANIEL CASTLE | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| HOWARD JOHNSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
| RICHARD LIPSITZ | DIRECTOR Trustee or director | 0.5 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 95 PERRY ST STE 403, BUFFALO, NY 14203-3030
- Principal officer (990 for 2025)
- JOHN CAPPELLINO, 95 PERRY STREET 403, BUFFALO, NY 14203
- Signed the 990
- JOHN CAPPELLINO, PRESIDENT/CEO
- Phone
- (716) 856-6525
- Website
- WWW.ECIDANY.COM
- Return prepared by
- LUMSDEN & MCCORMICK LLP
Mission
BUFFALO AND ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORPORATION (ILDC) IS AN ISSUER OF TAX-EXEMPT BOND FINANCING FOR NOT-FOR-PROFIT ENTITIES. ADDITIONALLY, IT WAS INCORPORATED FOR THE PURPOSE OF PARTICIPATING IN THE ACQUISITION AND DEVELOPMENT OF INDUSTRIAL SITES AND TO PROVIDE FINANCIAL ASSISTANCE FOR THE ACQUISITION OR RENOVATION OF FIXED ASSETS BY INDUSTRIAL COMPANIES LOCATING OR EXPANDING IN ERIE COUNTY. THE ILDC MANAGES A REVOLVING LOAN FUND DEDICATED TO IMPROVING ECONOMIC CONDITIONS IN ERIE COUNTY.
Program accomplishments
- ILDC HAS A SHARED SERVICES AGREEMENT UNDER WHICH ADMINISTRATIVE AND STAFFING SERVICES ARE PROVIDED TO ILDC IN CONNECTION WITH BOND ISSUANCES IN EXCHANGE FOR THE ADMINISTRATIVE FEES RECEIVED BY ILDC RELATED TO THESE BOND TRANSACTIONS. ADDITIONALLY, ILDC HAS INCURRED EXPENSES ASSOCIATED WITH BLIGHTED LAND THAT IS IN THE PROCESS OF REMEDIATION.Expenses $2,972,614 · revenue $592,740
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 22-2413596
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1982
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S31Z)
- Assets (IRS master file)
- $16,787,306
- Income (IRS master file)
- $3,000,859
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,000,859 | $3,043,819 | $16,787,306 | XML |
| 990 | December 2024 | $1,959,909 | $2,138,665 | $17,096,469 | IRS |
| 990 | December 2023 | $6,783,218 | $6,547,321 | $17,148,460 | XML |
| 990 | December 2022 | $2,060,345 | $2,573,622 | $18,925,535 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 22-2413596).
Questions about BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP
- What is the EIN of BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP?
- The employer identification number (EIN) of BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP is 22-2413596.
- Is BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
- Are donations to BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP?
- The 990 for the year ended December 31, 2025 names JOHN CAPPELLINO.
- Who are the officers and directors of BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP?
- The 990 for the year ended December 31, 2025 lists 16 people; 0 received compensation from the organization.
- How much revenue does BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORP have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,000,859, expenses of $3,043,819 and total assets of $16,787,306 at year end.
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