Civic Intelligence

Program Development Services Inc

EIN 11-2715916 • 501(c)3 • Brooklyn, NY

Profile

Program Development Services, Inc. (the Organization) is a New York not-for-profit organization whose mission and principal activities are to provide services for the developmentally disabled of New York through the operation of residential alternative programs, an intermediate care facility, and other programs certified by the New York State Office of People with Developmental Disabilities (OPWDD). The Organizations revenues and other support are derived primarily through fees charged to OPWDDs Medicaid funding for programming provided.

33 35th St BUILDING 5 Suite B621Brooklyn, NY 11232

www.4pds.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.31x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

55th percentile

0.34x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

48th percentile

3.6%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

20th percentile

-7.4%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Assets

Up

$37,223,608

Up $1,993,643 (+5.7%) from 2023

Liabilities

Up

$11,335,298

Up $348,175 (+3.2%) from 2023

Net Assets

Up

$25,888,310

Up $1,645,468 (+6.8%) from 2023

Revenue

Down

$30,552,015

Down $1,934,373 (-6.0%) from 2023

Expenses

Down

$29,821,895

Down $1,486,252 (-4.7%) from 2023

Net Income

Down

$730,120

Down $448,121 (-38%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2011: $11,542,473Liabilities 2011: $6,895,709Net Assets 2011: $4,646,7642011Assets 2012: $13,358,323Liabilities 2012: $7,494,729Net Assets 2012: $5,863,5942012Assets 2013: $13,336,921Liabilities 2013: $7,103,707Net Assets 2013: $6,233,2142013Assets 2014: $13,385,680Liabilities 2014: $6,652,715Net Assets 2014: $6,732,9652014Assets 2015: $13,979,795Liabilities 2015: $6,706,871Net Assets 2015: $7,272,9242015Assets 2016: $12,865,530Liabilities 2016: $5,212,035Net Assets 2016: $7,653,4952016Assets 2017: $13,001,631Liabilities 2017: $5,137,030Net Assets 2017: $7,864,6012017Assets 2018: $12,658,217Liabilities 2018: $4,729,121Net Assets 2018: $7,929,0962018Assets 2019: $11,422,353Liabilities 2019: $4,153,881Net Assets 2019: $7,268,4722019Assets 2020: $14,951,100Liabilities 2020: $7,068,017Net Assets 2020: $7,883,0832020Assets 2021: $16,969,361Liabilities 2021: $8,578,758Net Assets 2021: $8,390,6032021Assets 2022: $30,500,901Liabilities 2022: $8,325,708Net Assets 2022: $22,175,1932022Assets 2023: $35,229,965Liabilities 2023: $10,987,123Net Assets 2023: $24,242,8422023Assets 2024: $37,223,608Liabilities 2024: $11,335,298Net Assets 2024: $25,888,3102024

Highlighted filing

2024

Assets$37,223,608
Liabilities$11,335,298
Net Assets$25,888,310

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$30M$20M$10M$0-$10MRevenue 2011: $18,703,645Expenses 2011: $18,132,184Net Income 2011: $571,4612011Expenses 2012: $17,952,7472012Revenue 2013: $18,755,896Expenses 2013: $18,386,276Net Income 2013: $369,6202013Revenue 2014: $19,348,993Expenses 2014: $18,870,733Net Income 2014: $478,2602014Revenue 2015: $20,259,955Expenses 2015: $19,722,203Net Income 2015: $537,7522015Revenue 2016: $19,025,545Expenses 2016: $18,767,849Net Income 2016: $257,6962016Revenue 2017: $19,548,511Expenses 2017: $19,478,382Net Income 2017: $70,1292017Revenue 2018: $19,601,386Expenses 2018: $19,534,012Net Income 2018: $67,3742018Revenue 2019: $19,714,930Expenses 2019: $20,409,808Net Income 2019: -$694,8782019Revenue 2020: $20,476,692Expenses 2020: $19,954,393Net Income 2020: $522,2992020Revenue 2021: $21,610,144Expenses 2021: $21,461,721Net Income 2021: $148,4232021Revenue 2022: $35,075,490Expenses 2022: $30,394,978Net Income 2022: $4,680,5122022Revenue 2023: $32,486,388Expenses 2023: $31,308,147Net Income 2023: $1,178,2412023Revenue 2024: $30,552,015Expenses 2024: $29,821,895Net Income 2024: $730,1202024

Highlighted filing

2024

Revenue$30,552,015
Expenses$29,821,895
Net Income$730,120

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$37.2$11.3$25.9$30.6$29.8$0.73
2023Detailed filing. Detailed filing data is available for this year.$35.2$11.0$24.2$32.5$31.3$1.18
2022Detailed filing. Detailed filing data is available for this year.$30.5$8.33$22.2$35.1$30.4$4.68
2021Detailed filing. Detailed filing data is available for this year.$17.0$8.58$8.39$21.6$21.5$0.15
2020Detailed filing. Detailed filing data is available for this year.$15.0$7.07$7.88$20.5$20.0$0.52
2019Detailed filing. Detailed filing data is available for this year.$11.4$4.15$7.27$19.7$20.4$0.69
2018Detailed filing. Detailed filing data is available for this year.$12.7$4.73$7.93$19.6$19.5$0.07
2017Detailed filing. Detailed filing data is available for this year.$13.0$5.14$7.86$19.5$19.5$0.07
2016Detailed filing. Detailed filing data is available for this year.$12.9$5.21$7.65$19.0$18.8$0.26
2015Detailed filing. Detailed filing data is available for this year.$14.0$6.71$7.27$20.3$19.7$0.54
2014Detailed filing. Detailed filing data is available for this year.$13.4$6.65$6.73$19.3$18.9$0.48
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.3$7.10$6.23$18.8$18.4$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.4$7.49$5.86$18.0
2011Summary only. Only limited summary data is available for this year.$11.5$6.90$4.65$18.7$18.1$0.57
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$31,744,511
Mission and Program Overview

Mission

Program development services, inc. (the organization) is a new york not-for-profit organization whose mission and principal activities are to provide services for the developmentally disabled of new york through the operation of residential alternative programs, an intermediate care facility, and other programs certified by the new york state office of people with developmental disabilities (opwdd). The organization's revenues and other support are derived primarily through fees charged to opwdd's medicaid funding for programming provided.

Provide services for the developmentally disabled of new york through the operation of residential alternative programs, an intermediate care facility, and other programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$8,639,766$9,764,491▲ $1,124,725
Land, Buildings, and Equipment, Net$9,916,367$9,608,356▼ $308,011
Savings and Temporary Cash Investments$3,371,244$7,273,567▲ $3,902,323
Accounts Receivable$3,284,997$4,247,128▲ $962,131
Cash and Non-Interest-Bearing Accounts$6,204,471$2,592,633▼ $3,611,838
Prepaid Expenses and Deferred Charges$159$39,811▲ $39,652
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$35,229,965$37,223,608▲ $1,993,643
Other Assets Total$3,812,961$3,697,622▼ $115,339
Liabilities
Other Liabilities$6,752,921$8,632,126▲ $1,879,205
Accounts Payable and Accrued Expenses$3,646,829$2,538,172▼ $1,108,657
Tax Exempt Bond Liabilities$587,373$165,000▼ $422,373
Total Liabilities$10,987,123$11,335,298▲ $348,175
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$24,242,842$25,888,310▲ $1,645,468
Total Net Assets Fund Balance$24,242,842$25,888,310▲ $1,645,468
Total Liabilities and Net Assets / Fund Balance$35,229,965$37,223,608▲ $1,993,643

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,227,231$5,984,003$13,211,234
Land$2,292,009-$2,292,009
Other Land Buildings$27,438$1,099,074$1,126,512
Leasehold Improvements$27,438$1,065,743$1,093,181
Equipment$34,240$471,165$505,405
Other Assets Org$395,432--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynn VairoExecutive Director (through 10/2023)FT$282,302$27,292$309,594
Rosemarie GoodenChief Financial OfficerFT$215,407$17,958$233,365
Carl SiegelPsychologistFT$150,821$51,338$202,159
Natasha PaysonDirector of OperationFT$162,876$22,005$184,881
Frantz L GabrielNurseFT$131,487$35,168$166,655
Hok ChuiControllerFT$145,110$8,464$153,574
Oluwatorera OlapadeNurseFT$143,771$6,534$150,305

Board Members and Trustees

NameTitle
Jill Woodford-taylorAssistant Board Chair
Christopher PerroneBoard Chairman
Beth PerroneBoard Member
Nancy SignoreBoard Member
Richard MurrayBoard Member
Milda DarzinskisBoard Secretary
Frank NargentinoBoard Treasurer
Elizabeth LynamExecutive Director (start 1/2024)

Highest Paid Contractors

ContractorServicesLocationCompensation
The Logan Staffing Solutions IncStaffing3515 East Tremont Ave, Bronx, NY 10465$1,696,412
Access StaffingStaffingPO Box 823473, Philadelphia, PA 19182$688,477
Driscoll FoodsFood Supplies6 Westbelt, Wayne, NJ 07470$515,196
Beacon CaresBeacon Therapy Services PLLCStaffing1441 Old Northern Boulevard, Roslyn, NY 11576$364,092
Macro Tech USAInformation and Technology225 Broadway Ste 613, New York, NY 10007$237,272
Revenue and Support

Revenue Composition

Contributions and Grants
$18,021
Program Service Revenue
$29,942,203
Investment Income
$578,017
Other Revenue
$13,774
All Other Contributions
$1,566
Change in Net Assets
$730,120

Audited Revenue Reconciliation

Revenue per Audited Statements
$30,477,507
Revenue Not Reported on Financial Statements
$74,508
Revenue Not Reported on Form 990
$915,348
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$31,392,855
Total Revenue per Form 990
$30,552,015
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$19,316,519
Other Expenses$10,505,376
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,322,614$359,395-$14,682,009
Fees for Services Other$3,119,294$141,513$0$3,260,807
Other Employee Benefits$2,406,995$87,445-$2,494,440
Occupancy$1,878,573$196,571-$2,075,144
Office Expenses$976,412$606,784-$1,583,196
Payroll Taxes$1,161,659$50,309-$1,211,968
Current Officers, Directors, Trustees, and Key Employees-$470,407-$470,407
Pension Plan Contributions$442,232$15,463-$457,695
Other Expenses$388,958--$388,958
Travel$329,285$9,812-$339,097
Depreciation Depletion$306,569$1,442-$308,011
Fees for Services Legal-$222,871-$222,871
Fees for Service Investment Mgmnt Fees-$74,508-$74,508
Insurance$46,648$2,754-$49,402
Fees for Services Accounting-$40,527-$40,527
Interest$14,876--$14,876
Total Functional Expenses$27,542,094$2,279,801$0$29,821,895

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$29,821,895
Expenses per Audited Statements$29,747,387
Total Expenses per Audited Statements$29,747,387
Expenses Not Reported on Financial Statements$74,508
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Government Agency$4,570,183
Operating Lease Obligations$2,973,754
Refundable Advance$726,303
Due to OPWDD$242,029
Finance lease obligations$119,857

Bond Issues

BondIssuerIssuedIssue PricePurpose
BDormitory Authority of State of Ny2012-03-29$2,595,951Contruct & equip facility
ANyc Industrial Development Agency2008-01-30$2,120,000IMPROVEMENTS

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$2,595,951-$2,430,951$51,919
A$2,120,000-$2,120,000$42,400

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3 Delegation of management duties

Family Residences and Essential Enterprises, Inc. (FREE) (Christopher Long) oversaw Program Development Services from October 2023 to January 2024. Lynn Vairo exited Program Development Services and did not serve since October 2023.

Form 990, Part VI, Line 11B Review of form 990 by governing body

A copy of the form 990 was provided to the organization's governing body before it was filed. The executive director, board chair and treasurer reviewed and approved the form. Any questions or comments were directed to the preparer who made the necessary changes.

Form 990, Part VI, Line 12C Conflict of interest policy

On an annual basis, the directors, officers and key employees are required to disclose any conflict of interest. If a conflict was disclosed it would be reviewed by the board to determine if it's in the best interest of the organization. The person with the conflict would be recused from the deliberation.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The board of directors evaluates the annual performance of the executive director. Based on this performance evaluation, as well as compensation comparison analyses, the board determines and approves compensation for the executive director. This process was last done in janaury 2024.

Form 990, Part VI, Line 19 Required documents available to the public

Available at agency upon request

Filing and Contact Details

Filer

Filer Name
Program Development Services
EIN
11-2715916
Phone
7182562212
Address
33 35th St BUILDING 5 Suite B621, BROOKLYN, NY 11232

Signing Officer

Name
Elizabeth Lynam
Title
Executive Director
Phone
7182562212
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Formed
1983
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
419
Volunteers
7

Preparer

Firm
Forvis Mazars LLP
Address
135 West 50th Street, New York, NY 10020
Preparer
Aaron Shapiro
Phone
2128127000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1 ORGANIZATION'S MISSION

Program development services, inc. (the organization) is a new york not-for-profit organization whose mission and principal activities are to provide services for the developmentally disabled of new york through the operation of residential alternative programs, an intermediate care facility, and other programs certified by the new york state office of people with developmental disabilities (opwdd). The organization's revenues and other support are derived primarily through fees charged to opwdd's medicaid funding for programming provided.

Form 990, Part III, Line 4A LINE 4A, PROGRAM SERVICE

Program development services continues to provides an array of residential services to suit the level of diagnosis or cognitive level of each individual. Pds believes that everyone, regardless of the disability, should live in a stable, normalized home environment. Pds encourage an atmosphere of acceptance, warmth, understanding and security, all of which upholds the rights of each individual and provides a sense of self-direction. Program development services operates over 60 facilities in brooklyn and several in manhattan. We provide both supportive and supervised care. Half of our programs are supportive apartments with 3 or less individuals residing in them. Our 60 different sites across brooklyn, manhattan, and the bronx accommodate 198 residents, from ages 27-84.

Form 990, Part III, Line 4B LINE 4B, PROGRAM SERVICE

Program development services offers group day habilitation for all individuals. The weekday programs have all been specially designed to encourage interaction with peers, to foster a sense of self-worth and independence, and to teach basic skills. The classe include learning about money, cooking, fire safety training, volunteer experiences, and group discussion. In addition, we offer weekly or twice-weekly outings. These popular trips can include visiting a museum, a broadway show, the movies, restaurants, amusement parks, bowling, or shopping. Day trips such as these enable individuals with developmental disabilities to learn basic integration skills that will increase their ability to be independent and foster a sense of inclusion in the community. We also offer job skills development twice a week, where individuals can learn about the workplace, familiarize themselves with the requirements of employment, and even earn a token wage. Additionally, individuals in our day habilitation program work real jobs at numerous volunteer sites. In 2023-24, 42 individuals participated in the day habilitation program.

Form 990, Part III, Line 4D Description of other program services

(Expenses $ 27,374 including grants of $ 0)(Revenue $ 0) ASSISTIVE SUPPORT FOR HIGH FUNCTIONING CLIENTS

Form 990, Part IX, Line 11G Other Fees

OTHER PROFESSIONAL FEES AND CONTRACTED LABOR - Total Expense: 3260807, Program Service Expense: 3119294, Management and General Expenses: 141513, Fundraising Expenses: ;

Financial Statement Notes

Schedule D, Part X, Line 2 ASC 740 FOOTNOTE

Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

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