Civic Intelligence

Developmental Education Services of Monroe County Inc.

990 • Fiscal year 2024 • EIN 23-2267275

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 18, 2025

400 Powerhouse LaneStroudsburg, PA 18360

(570) 424-5410

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

17th percentile

-15%

Higher net margin than 17% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$96,738

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

8th percentile

-19%

Faster asset growth than 8% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

6.0%

Faster revenue growth than 46% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,155,255

Down $277,050 (-19%) from 2023

Net Assets

Down

$1,078,825

Down $188,729 (-15%) from 2023

Liabilities

Down

$76,430

Down $88,321 (-54%) from 2023

Revenue

Up

$1,355,925

Up $76,726 (+6.0%) from 2023

Expenses

Up

$1,557,854

Up $240,496 (+18%) from 2023

Net Income

Down

-$201,929

Down $163,770 (-429%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2024

Assets$1,155,255
Liabilities$76,430
Net Assets$1,078,825

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$1,355,925
Expenses$1,557,854
Net Income-$201,929
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 18, 2025
Return Version
2023v6.0
Gross Receipts
$1,364,146
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
Savings and Temporary Cash Investments$800,686$654,058▼ $146,628
Accounts Receivable$237,362$285,562▲ $48,200
Investments in Publicly Traded Securities$74,750$87,950▲ $13,200
Cash and Non-Interest-Bearing Accounts$143,753$70,118▼ $73,635
Land, Buildings, and Equipment, Net$69,270$30,143▼ $39,127
Total Assets$1,432,305$1,155,255▼ $277,050
Other Assets Total$106,484$27,424▼ $79,060
Liabilities
Other Liabilities$157,514$68,841▼ $88,673
Accounts Payable and Accrued Expenses$7,237$7,589▲ $352
Total Liabilities$164,751$76,430▼ $88,321
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,266,354$1,078,825▼ $187,529
Net Assets With Donor Restrictions$1,200$0▼ $1,200
Total Net Assets Fund Balance$1,267,554$1,078,825▼ $188,729
Total Liabilities and Net Assets / Fund Balance$1,432,305$1,155,255▼ $277,050

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$30,143$377,615$407,758
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Denise SummaExecutive DirectorPT$86,210$10,528$96,738

Board Members and Trustees

NameTitle
James FareriPresident
Dawn WilsonVice President
Aida IgartuaDirector
Camile BreslauerDirector
Christine McdannellDirector
Dee SpencerDirector
Maryellen MrossDirector
Emily ReiterSecretary
James DeangeloTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$78,385
Program Service Revenue
$1,251,793
Investment Income
$21,966
Other Revenue
$3,781
All Other Contributions
$64,116
Change in Net Assets
$-201,929
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,122,611
Other Expenses$435,243
Total Fundraising Expense$4,972
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$627,173$182,302-$809,475
Other Employee Benefits$107,814$28,937-$136,751
Occupancy$89,130$29,710-$118,840
Current Officers, Directors, Trustees, and Key Employees$77,154$17,309$4,972$99,435
Payroll Taxes$52,640$15,291-$67,931
Depreciation Depletion$29,345$9,782-$39,127
Travel$32,924$1,283-$34,207
Insurance$22,920$7,640-$30,560
Fees for Services Other$220$19,533-$19,753
Office Expenses$2,846$16,442-$19,288
Pension Plan Contributions$7,120$1,899-$9,019
All Other Expenses$2,141$4,796-$6,937
Fees for Services Accounting-$6,833-$6,833
Other Expenses$4,193$1,813-$6,006
Conferences and Meetings$1,769$3,466-$5,235
Information Technology-$4,924-$4,924
Advertising$217$3,561-$3,778
Total Functional Expenses$1,188,836$364,046$4,972$1,557,854
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$8,221
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
Operating Lease Liability$27,424
Accrued Compensated Absences$21,803
Accrued Expenses$19,614
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 review 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
2025-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denise Summa
Formed
1983
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
28
Volunteers
9

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 2024 and 2023. The organization files federal form 990, return of organization exempt from tax, with the united states internal revenue service.

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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/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0107814
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0136751
IRS990/OtherExpensesGrp/Desc0BAD DEBT
IRS990/OtherExpensesGrp/Desc1PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc2EQUIPMENT MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08525
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11813
IRS990/OtherExpensesGrp/ProgramServicesAmt0106712
IRS990/OtherExpensesGrp/ProgramServicesAmt123791
IRS990/OtherExpensesGrp/ProgramServicesAmt2727
IRS990/OtherExpensesGrp/ProgramServicesAmt34193
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IRS990/OtherExpensesGrp/TotalAmt123791
IRS990/OtherExpensesGrp/TotalAmt29252
IRS990/OtherExpensesGrp/TotalAmt36006
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ADMINISTRATIVE FEES
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt012000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12
IRS990/OtherRevenueTotalAmt012002
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0182302
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0627173
IRS990/OtherSalariesAndWagesGrp/TotalAmt0809475
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015291
IRS990/PayrollTaxesGrp/ProgramServicesAmt052640
IRS990/PayrollTaxesGrp/TotalAmt067931
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01899
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07120
IRS990/PensionPlanContributionsGrp/TotalAmt09019
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DENISE SUMMA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0ADULT DAY TRAINING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01251793
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01251793
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt031209
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt017860
IRS990/PYOtherExpensesAmt0342037
IRS990/PYOtherRevenueAmt010702
IRS990/PYProgramServiceRevenueAmt01219428
IRS990/PYRevenuesLessExpensesAmt0-38159
IRS990/PYSalariesCompEmpBnftPaidAmt0975321
IRS990/PYTotalExpensesAmt01317358
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01279199
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-201929
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01263795
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0800686
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0654058
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt078387
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt031209
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0457046
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0292896
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt057837
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0917375
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt021966
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt017860
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03730
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04067
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09246
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt056869
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01251793
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01219428
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01133522
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01115429
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01007079
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05727251
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt021966
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt017860
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03730
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04067
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09246
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt056869
IRS990ScheduleA/InvestmentIncomeCYPct00.00840
IRS990ScheduleA/InvestmentIncomePYPct00.00610
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt012002
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt012201
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt012000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt013473
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt012078
IRS990ScheduleA/OtherIncome509Grp/TotalAmt061754
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98250
IRS990ScheduleA/PublicSupportPY509Pct00.98470
IRS990ScheduleA/PublicSupportTotal509Amt06644626
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01330180
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01250637
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01590568
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01408325
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01064916
IRS990ScheduleA/Total509Grp/TotalAmt06644626
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01364148
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01280698
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01606298
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01425865
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01086240
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06763249
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt030143
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0377615
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0407758
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019614
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt121803
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt227424
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OPERATING LEASE LIABILITY
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 2024 AND 2023. 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:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt030143
IRS990ScheduleD/TotalLiabilityAmt068841
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DEVELOPMENTAL EDUCATION SERVICES OF MONROE COUNTY'S OFFICERS AND BOARD OF DIRECTORS REVIEW 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.

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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