Nonprofit · EIN 45-0574352
HEGEMAN HOUSING DEVELOPMENT FUND CORPORATION
Tax-exempt (reinstated) · NEW YORK, NY 10018
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $0 | $0 | $0 | $0 | $400 | -$400 |
| December 31, 2024 | 990-EZ | $0 | $0 | $0 | $0 | $400 | -$400 |
| December 31, 2023 | 990-EZ | $0 | $0 | $0 | $0 | $400 | -$400 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
Expenses
- Compensation of officers, directors and key employees
- $0
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $400
- Net assets, end of year
- -$400
- Gross receipts
- $0
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRENDA E ROSEN | PRESIDENT & CEO | 0.1 | $0 |
| KEVIN MORAN | CFO | 0.1 | $0 |
| DAVID BEER | VICE PRESIDENT | 0.1 | $0 |
| JUDITH ROSENFELD | SECRETARY | 0.1 | $0 |
| BENJAMIN STACKS | TREASURER | 0.1 | $0 |
| NICHOLAS TSANG | CHAIRMAN | 0.1 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRENDA E ROSEN | PRESIDENT & CEO | 0.1 | $0 |
| KEVIN MORAN | CFO | 0.1 | $0 |
| DAVID BEER | VICE PRESIDENT | 0.1 | $0 |
| JUDITH ROSENFELD | SECRETARY | 0.1 | $0 |
| BENJAMIN STACKS | TREASURER | 0.1 | $0 |
| NICHOLAS TSANG | CHAIRMAN | 0.1 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRENDA E ROSEN | PRESIDENT & CEO | 0.1 | $0 |
| KEVIN MORAN | CFO | 0.1 | $0 |
| DAVID BEER | VICE PRESIDENT | 0.1 | $0 |
| JUDITH ROSENFELD | SECRETARY | 0.1 | $0 |
| BENJAMIN STACKS | TREASURER | 0.1 | $0 |
| NICHOLAS TSANG | CHAIRMAN | 0.1 | $0 |
Address and contacts
- Address (IRS master file)
- 505 EIGHTH AVENUE 5TH FLOOR, NEW YORK, NY 10018-6550
- In care of
- % KEVIN MORAN
- Signed the 990-EZ
- KEVIN MORAN, CFO
- Phone
- (212) 389-9300
- Website
- WWW.BREAKINGGROUND.ORG
- Return prepared by
- GRANT THORNTON ADVISORS LLC
Mission
HEGEMAN HOUSING DEVELOPMENT FUND'S PRIMARY EXEMPT PURPOSE IS TO ACQUIRE AND/OR DEVELOP PROPERTY FOR THE BENEFIT OF BREAKING GROUND HOUSING DEVELOPMENT FUND AND ITS AFFILIATED TAX-EXEMPT ORGANIZATIONS.
Program accomplishments
- PROGRAM SERVICE ACCOMPLISHMENT 1HEGEMAN HOUSING DEVELOPMENT FUND CORPORATION IS THE MANAGING MEMBER OF THE PARTNERSHIP ENTITY THAT OWNS THE LOW-INCOME HOUSING FACILITY KNOWN AS THE HEGEMAN. THE HEGEMAN PROVIDES PERMANENT, AFFORDABLE HOUSING FOR SINGLE ADULTS IN THE UNDER-RESOURCED NEIGHBORHOOD OF BROWNSVILLE, BROOKLYN. THE FIVE-STORY BUILDING OFFERS STUDIO APARTMENTS FOR FORMERLY HOMELESS INDIVIDUALS WITH SPECIAL NEEDS, PERSONS WITH HIV/AIDS, AND LOW-INCOME RESIDENTS, MANY FROM THE BROWNSVILLE COMMUNITY. AS MANAGING MEMBER, THE ORGANIZATION DID NOT UNDERTAKE ANY ACTIVE PROGRAM SERVICE ACTIVITIES IN 2025.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-0574352
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Housing and shelter (L19)
- Assets (IRS master file)
- $1
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- April 14, 2015
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $0 | $0 | $0 | XML |
| 990-EZ | December 2024 | $0 | $0 | $0 | XML |
| 990-EZ | December 2023 | $0 | $0 | $0 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | 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 45-0574352).
Questions about HEGEMAN HOUSING DEVELOPMENT FUND CORPORATION
- What is the EIN of HEGEMAN HOUSING DEVELOPMENT FUND CORPORATION?
- The employer identification number (EIN) of HEGEMAN HOUSING DEVELOPMENT FUND CORPORATION is 45-0574352.
- Is HEGEMAN HOUSING DEVELOPMENT FUND CORPORATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to HEGEMAN HOUSING DEVELOPMENT FUND CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does HEGEMAN HOUSING DEVELOPMENT FUND CORPORATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of HEGEMAN HOUSING DEVELOPMENT FUND CORPORATION 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 HEGEMAN HOUSING DEVELOPMENT FUND CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of HEGEMAN HOUSING DEVELOPMENT FUND CORPORATION?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does HEGEMAN HOUSING DEVELOPMENT FUND CORPORATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $0, expenses of $0 and total assets of $0 at year end.
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