BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORPORATION Charity Report

Public IRS 990 nonprofit record

BUFFALO & ERIE COUNTY INDUSTRIAL LAND DEVELOPMENT CORPORATION

EIN 22-2413596 · Community Improvement & Capacity Building (S31Z)

What they do

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.

Before you give

Should I give to this charity?

Easy charity check

Look at where the money went

Of every $100 spent, about $97.70 was reported for mission work. Use the spending picture below and ask what results that work produced.

Plain answer: A tax form cannot prove that a charity is doing good. It can show how the charity says it spent its money—and point out questions you should ask.

Basic facts we verified

IRS warning checkNo IRS revocation warning appears in this data.

Money report from 2025The charity has a recent tax report to read.

They explain their jobThe charity tells us what it is trying to do.

They name their leaders16 people are listed in the latest report.

You can reach themThey list contact information, so you can ask questions.

Money made simple

99.06%of revenue went to mission work97.7% of expenses · Program services

$101.43spent for every $100 of revenueSpending was higher than revenue this year.

2.37%of revenue went to management and office costs2.3% of expenses

$5.52in assets for every $1 spent this yearSome assets cannot be spent right away.

80.1%of its money came from giftsOther money may come from services or investments.

Ask these three easy questions

Who did you help? Ask for a recent story or report that shows real results.
What will my money do? Ask exactly what your gift will pay for.
Is this really the charity? Give only through its official website or confirmed phone number.

Worth asking: Expenses exceeded revenue by $42,960 this year. Ask whether that was planned or caused by a one-time event.

Pay context: The highest compensation shown in this filing is $45,495 for JOHN CAPPELLINO (PRESIDENT/CEO). Compare pay with organizations of similar size and complexity.

Bottom line: Do not decide from a name, mission statement, or tax status alone. Look at where the money went, then ask what changed, who was helped, and what your gift will do. YouCanGiveBack does not endorse or grade organizations.

Money

Financial picture

Tax year 2025

A plain-language look at the latest Form 990 figures available. These numbers help you ask better questions; they do not, by themselves, rate whether a charity is good or bad.

$100revenue

How each $100 of revenue was used

The large number compares each expense with revenue. The smaller number shows its share of total expenses.

Total reported revenue$3,000,859

Mission workProgram services$2,972,61499.06% of revenue97.7% of expenses

ManagementOffice and general costs$71,2052.37% of revenue2.3% of expenses

FundraisingAsking for donations0.00% of revenue0.0% of expenses

Total expenses$3,043,819101.43% of revenue

Expenses were greater than revenue, so the colored ring fills the available $100 and the total above 100% is shown below.

Has the pattern changed?

Colored bars = expense mix: how each year’s expenses were divided. Total expenses vs. revenue shows whether the charity spent less or more than it received. The current filing is first.

YearExpense mixDetails

2025CurrentExpense mix: 97.7% mission · 2.3% management · 0.0% fundraisingTotal expenses: 101.43% of revenue

2024Expense mix: 99.0% mission · 1.0% management · 0.0% fundraisingTotal expenses: 109.12% of revenue

2023Expense mix: 99.4% mission · 0.6% management · 0.0% fundraisingTotal expenses: 96.52% of revenue

2022Expense mix: 96.7% mission · 3.3% management · 0.0% fundraisingTotal expenses: 124.91% of revenue

2021Expense mix: 94.7% mission · 5.3% management · 0.0% fundraisingTotal expenses: 51.18% of revenue

2020Expense mix: 92.6% mission · 7.4% management · 0.0% fundraisingTotal expenses: 49.59% of revenue

2019Expense mix: 97.6% mission · 2.4% management · 0.0% fundraisingTotal expenses: 136.03% of revenue

2018Expense mix: 99.1% mission · 0.9% management · 0.0% fundraisingTotal expenses: 102.19% of revenue

Money in and money out

Revenue$3,000,859

Expenses$3,043,819

Annual shortfall $42,960 Expenses were higher than revenue for this filing year.

Reported spending amounts

Mission work means the Form 990 category called program services. These are reported accounting categories—not an independent measurement of results.

Mission work (program services)$2,972,614 · 97.7% of expenses

Management and office costs$71,205 · 2.3% of expenses

See all reported dollar amounts

Revenue$3,000,859

Expenses$3,043,819

Assets$16,787,306

Income$3,000,859

Contributions$2,404,863

Mission work (program services)$2,972,614

Management and general$71,205

Accounting fees$4,400

People

Leadership and board

Tax year 2025

Names, titles, time, and compensation below are reported by the organization on its Form 990.

People reported as paid

Person and titleCompensation

JOHN CAPPELLINOPRESIDENT/CEO · 4 hrs/week $45,495Base · Other $45,495

MOLLIE PROFICTREASURER $42,365Base · Other $42,365

BRIAN KRYGIERDIRECTOR OF INFORMATION TECHNOLOGY $41,277Base · Other $41,277

ELIZABETH OKEEFEVICE PRESIDENT AND SECRETARY $25,927Base · Other $25,927

GRANT LESSWINGDIRECTOR OF BUSINESS DEVELOPMENT $24,475Base · Other $24,475

ANDREW FEDERICKDIRECTOR OF PROPERTY DEVELOPMENT · 28 hrs/week $23,080Base · Other $23,080

GERALD MANHARDCHIEF LENDING OFFICER · 1 hrs/week $22,898Base · Other $22,898

Compensation alone does not tell whether pay is reasonable. Consider the charity’s size, work, location, and results.

See everyone listed on the board or leadership roster (16)

JOHN CAPPELLINOPRESIDENT/CEO

MOLLIE PROFICTREASURER

BRIAN KRYGIERDIRECTOR OF INFORMATION TECHNOLOGY

ELIZABETH OKEEFEVICE PRESIDENT AND SECRETARY

GRANT LESSWINGDIRECTOR OF BUSINESS DEVELOPMENT

ANDREW FEDERICKDIRECTOR OF PROPERTY DEVELOPMENT

GERALD MANHARDCHIEF LENDING OFFICER

CHRISTOPHER SCANLONDIRECTOR

DANIEL CASTLEDIRECTOR

DENISE ABBOTTDIRECTOR (THRU 11/2025)

GRACE BOGDANOVEDIRECTOR (EFF 12/2025)

MARK POLONCARZCHAIRMAN

RICHARD LIPSITZDIRECTOR (THRU 5/2025)

TAISHA ST JEAN-TARDDIRECTOR (EFF 1/2025)

TIMOTHY MEYERSDIRECTOR (EFF 1/2025)

ZACHARY EVANSDIRECTOR (EFF 6/2025)

About this charity

Recognized since: January 1982
Location: 95 PERRY ST STE 403, BUFFALO, NY 14203-3030
County: Erie
In care of: JOHN CAPPELLINO
Primary officer: JOHN CAPPELLINO, PRESIDENT/CEO

How to reach them

WebsiteVisit the charity’s website Phone(716) 856-6525

Filing and classification

Latest tax year: 2025
Tax period began: January 1, 2025
Return type: 990
Tax preparer: LUMSDEN & MCCORMICK LLP
NTEE classification: Community Improvement & Capacity Building (S31Z)
IRS tax category: Civic and Social Organizations