Civic Intelligence

Developmental Education Services Of

EIN 23-2267275 • 501(c)3 • Stroudsburg, PA

Profile

The organization operates an adult program for developmentally delayed individuals of post-school age offering plans that are designed to advance their living skills.

400 Powerhouse LaneStroudsburg, PA 18360

devedmc.org

Siviq Scores

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

Liabilities / Assets

44th percentile

0.04x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

38th percentile

0.03x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

49th percentile

3.7%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

98th percentile

$102,094

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

16th percentile

-8.7%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

56th percentile

10%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Up

$1,194,155

Up $38,900 (+3.4%) from 2024

Liabilities

Down

$48,198

Down $28,232 (-37%) from 2024

Net Assets

Up

$1,145,957

Up $67,132 (+6.2%) from 2024

Revenue

Up

$1,551,044

Up $195,119 (+14%) from 2024

Expenses

Down

$1,492,963

Down $64,891 (-4.2%) from 2024

Net Income

Up

$58,081

Up $260,010 (+129%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $821,951Liabilities 2011: $110,199Net Assets 2011: $711,7522011Assets 2012: $908,214Liabilities 2012: $251,133Net Assets 2012: $657,0812012Assets 2013: $539,622Liabilities 2013: $169,794Net Assets 2013: $369,8282013Assets 2014: $276,451Liabilities 2014: $114,734Net Assets 2014: $161,7172014Assets 2015: $273,445Liabilities 2015: $152,752Net Assets 2015: $120,6932015Assets 2016: $207,542Liabilities 2016: $99,710Net Assets 2016: $107,8322016Assets 2017: $294,673Liabilities 2017: $108,333Net Assets 2017: $186,3402017Assets 2018: $802,369Liabilities 2018: $112,432Net Assets 2018: $689,9372018Assets 2019: $1,003,624Liabilities 2019: $105,487Net Assets 2019: $898,1372019Assets 2020: $1,148,991Liabilities 2020: $414,163Net Assets 2020: $734,8282020Assets 2021: $1,213,263Liabilities 2021: $272,010Net Assets 2021: $941,2532021Assets 2022: $1,399,475Liabilities 2022: $84,512Net Assets 2022: $1,314,9632022Assets 2023: $1,432,305Liabilities 2023: $164,751Net Assets 2023: $1,267,5542023Assets 2024: $1,155,255Liabilities 2024: $76,430Net Assets 2024: $1,078,8252024Assets 2025: $1,194,155Liabilities 2025: $48,198Net Assets 2025: $1,145,9572025

Highlighted filing

2025

Assets$1,194,155
Liabilities$48,198
Net Assets$1,145,957

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,715,877Expenses 2011: $1,657,205Net Income 2011: $58,6722011Revenue 2012: $1,556,637Expenses 2012: $1,608,101Net Income 2012: -$51,4642012Expenses 2013: $1,585,3962013Revenue 2014: $905,542Expenses 2014: $992,681Net Income 2014: -$87,1392014Revenue 2015: $880,709Expenses 2015: $931,033Net Income 2015: -$50,3242015Revenue 2016: $803,698Expenses 2016: $819,259Net Income 2016: -$15,5612016Revenue 2017: $945,790Expenses 2017: $873,882Net Income 2017: $71,9082017Revenue 2018: $1,467,102Expenses 2018: $969,052Net Income 2018: $498,0502018Revenue 2019: $1,337,912Expenses 2019: $1,126,812Net Income 2019: $211,1002019Revenue 2020: $1,086,176Expenses 2020: $1,289,181Net Income 2020: -$203,0052020Revenue 2021: $1,425,865Expenses 2021: $1,231,790Net Income 2021: $194,0752021Revenue 2022: $1,605,637Expenses 2022: $1,233,977Net Income 2022: $371,6602022Revenue 2023: $1,279,199Expenses 2023: $1,317,358Net Income 2023: -$38,1592023Revenue 2024: $1,355,925Expenses 2024: $1,557,854Net Income 2024: -$201,9292024Revenue 2025: $1,551,044Expenses 2025: $1,492,963Net Income 2025: $58,0812025

Highlighted filing

2025

Revenue$1,551,044
Expenses$1,492,963
Net Income$58,081

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.19$0.05$1.15$1.55$1.49$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.16$0.08$1.08$1.36$1.56$0.20
2023Detailed filing. Detailed filing data is available for this year.$1.43$0.16$1.27$1.28$1.32$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.40$0.08$1.31$1.61$1.23$0.37
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.27$0.94$1.43$1.23$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.15$0.41$0.73$1.09$1.29$0.20
2019Detailed filing. Detailed filing data is available for this year.$1.00$0.11$0.90$1.34$1.13$0.21
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.11$0.69$1.47$0.97$0.50
2017Detailed filing. Detailed filing data is available for this year.$0.29$0.11$0.19$0.95$0.87$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.21$0.10$0.11$0.80$0.82$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.15$0.12$0.88$0.93$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.11$0.16$0.91$0.99$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.17$0.37$1.59
2012Summary only. Only limited summary data is available for this year.$0.91$0.25$0.66$1.56$1.61$0.05
2011Summary only. Only limited summary data is available for this year.$0.82$0.11$0.71$1.72$1.66$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 29, 2026
Return Version
2024v5.5
Gross Receipts
$1,558,333
Mission and Program Overview

Mission

The organization operates an adult program for developmentally delayed individuals of post-school age offering plans that are designed to advance their living skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$617,846$433,283▼ $184,563
Accounts Receivable$285,562$414,622▲ $129,060
Savings and Temporary Cash Investments$36,212$187,669▲ $151,457
Investments in Publicly Traded Securities$87,950$97,000▲ $9,050
Land, Buildings, and Equipment, Net$30,143$32,198▲ $2,055
Cash and Non-Interest-Bearing Accounts$70,118$29,383▼ $40,735
Total Assets$1,155,255$1,194,155▲ $38,900
Other Assets Total$27,424$0▼ $27,424
Liabilities
Other Liabilities$68,841$41,435▼ $27,406
Accounts Payable and Accrued Expenses$7,589$6,763▼ $826
Total Liabilities$76,430$48,198▼ $28,232
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,078,825$1,145,957▲ $67,132
Net Assets With Donor Restrictions-$0-
Total Net Assets Fund Balance$1,078,825$1,145,957▲ $67,132
Total Liabilities and Net Assets / Fund Balance$1,155,255$1,194,155▲ $38,900

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$32,198$396,952$429,150
Investment Program Related Org$433,283--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Denise SummaExecutive DirectorPT$90,719$11,375$102,094

Board Members and Trustees

NameTitle
James FareriPresident
Dawn WilsonVice President
Aida IgartuaDirector
Dorothea SpencerDirector
Maryellen MrossDirector
Emily ReiterSecretary
James DeangeloTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$100,196
Program Service Revenue
$1,417,169
Investment Income
$28,963
Other Revenue
$4,716
All Other Contributions
$88,152
Change in Net Assets
$58,081
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,176,288
Other Expenses$316,675
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$622,934$207,201-$830,135
Other Employee Benefits$112,242$46,483-$158,725
Current Officers, Directors, Trustees, and Key Employees$78,228$26,020-$104,248
Occupancy$72,972$24,327-$97,299
Payroll Taxes$52,521$17,469-$69,990
Travel$39,123$1,886-$41,009
Insurance$29,704$9,901-$39,605
Depreciation Depletion$14,503$4,834-$19,337
Office Expenses$2,263$13,914-$16,177
Fees for Services Other$110$14,188-$14,298
Pension Plan Contributions$9,287$3,903-$13,190
Fees for Services Accounting-$7,333-$7,333
All Other Expenses$204$6,759-$6,963
Information Technology-$6,061-$6,061
Advertising$242$5,609-$5,851
Other Expenses$151$4,659-$4,810
Conferences and Meetings$1,702$874-$2,576
Total Functional Expenses$1,088,426$404,537$0$1,492,963
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,289
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$21,594
Accrued Compensated Absences$19,841
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The developmental education services of monroe county's officers and board of directors reviews and approve form 990 before it is filed.

Form 990, Part VI, Section B, Line 12C

Developmental education services of monroe county's officers and board of directors address any conflicts of interest as they arise. Conflict of interest issues are addressed during monthly board meetings.

Form 990, Part VI, Section B, Line 15

The board review comparative salary information prior to hiring professional staff.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Developmental Education Services of
EIN
23-2267275
Phone
5704245410
Address
400 POWERHOUSE LANE, STROUDSBURG, PA 18360

Signing Officer

Name
Denise Summa
Title
Executive Director
Phone
5704245410
Signed
2026-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denise Summa
Formed
1983
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
36
Volunteers
7

Preparer

Firm
Campbell Rappold & Yurasits Llp
Address
1033 S CEDAR CREST BLVD, ALLENTOWN, PA 18103-5443
Preparer
Tara L Bender CPA
Phone
6104357489
Supplemental Narrative

Additional Explanations

Form 990 Part XII Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). The accounting standard for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefits from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or liabilities recorded for fiscal year 2025 and 2024. The organization files federal form 990, return of organization exempt from tax, with the united states internal revenue service.

Raw XML AppendixShowing 400 of 535 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE ORGANIZATION OPERATES AN ADULT PROGRAM FOR DEVELOPMENTALLY DELAYED INDIVIDUALS OF POST-SCHOOL AGE OFFERING PLANS THAT ARE DESIGNED TO ADVANCE THEIR LIVING SKILLS.
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IRS990/Desc0ADULT TRAINING FACILITIES: ADULT SERVICES PROVIDE ADULTS WITH INTELLECTUAL DISABILITIES THE OPPORTUNITY TO UTILIZE A WIDE ASSORTMENT OF ACTIVITIES IN THREE FOCUS AREAS: PERSONAL, SOCIAL AND VOCATIONAL DEVELOPMENT. ACTIVITIES AT DES CENTERS AND WITHIN THE COMMUNITY PROMOTE THE ACQUISITION AND FUNCTIONAL KNOWLEDGE AND SKILLS IN THESE AREAS THROUGH INDIVIDUAL SUPPORT AND SMALL GROUP AND LARGE GROUP INSTRUCTION.
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/MissionDesc0THE ORGANIZATION OPERATES AN ADULT PROGRAM FOR DEVELOPMENTALLY DELAYED INDIVIDUALS OF POST-SCHOOL AGE OFFERING PLANS THAT ARE DESIGNED TO ADVANCE THEIR LIVING SKILLS.
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01219428
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01115429
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04067
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFITS FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR LIABILITIES RECORDED FOR FISCAL YEAR 2025 AND 2024. THE ORGANIZATION FILES FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM TAX, WITH THE UNITED STATES INTERNAL REVENUE SERVICE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DEVELOPMENTAL EDUCATION SERVICES OF MONROE COUNTY'S OFFICERS AND BOARD OF DIRECTORS REVIEWS AND APPROVE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DEVELOPMENTAL EDUCATION SERVICES OF MONROE COUNTY'S OFFICERS AND BOARD OF DIRECTORS ADDRESS ANY CONFLICTS OF INTEREST AS THEY ARISE. CONFLICT OF INTEREST ISSUES ARE ADDRESSED DURING MONTHLY BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEW COMPARATIVE SALARY INFORMATION PRIOR TO HIRING PROFESSIONAL STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART XII LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00

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