Civic Intelligence

Pennsylvania Development &

EIN 23-2956836 • 501(c)3 • Lehighton, PA

Profile

Assist in the operation of low-income housing units and related low-income housing development.

215 South Third StreetLehighton, PA 18235
Siviq Scores

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

Liabilities / Assets

62nd percentile

0.06x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.21x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

49th percentile

4.1%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

42nd percentile

0.5%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

6.1%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$719,497

Up $3,705 (+0.5%) from 2023

Liabilities

Down

$45,211

Down $5,237 (-10%) from 2023

Net Assets

Up

$674,286

Up $8,942 (+1.3%) from 2023

Revenue

Up

$216,469

Up $12,491 (+6.1%) from 2023

Expenses

Down

$207,527

Down $30,307 (-13%) from 2023

Net Income

Up

$8,942

Up $42,798 (+126%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,267,100Liabilities 2011: $393,238Net Assets 2011: $873,8622011Assets 2012: $1,220,787Liabilities 2012: $372,483Net Assets 2012: $848,3042012Assets 2013: $1,207,872Liabilities 2013: $348,055Net Assets 2013: $859,8172013Assets 2014: $1,176,365Liabilities 2014: $324,668Net Assets 2014: $851,6972014Assets 2015: $1,156,391Liabilities 2015: $341,441Net Assets 2015: $814,9502015Assets 2016: $1,147,974Liabilities 2016: $308,107Net Assets 2016: $839,8672016Assets 2017: $842,118Liabilities 2017: $272,913Net Assets 2017: $569,2052017Assets 2018: $828,545Liabilities 2018: $237,225Net Assets 2018: $591,3202018Assets 2019: $819,263Liabilities 2019: $202,314Net Assets 2019: $616,9492019Assets 2020: $819,010Liabilities 2020: $162,899Net Assets 2020: $656,1112020Assets 2021: $803,869Liabilities 2021: $124,360Net Assets 2021: $679,5092021Assets 2022: $775,404Liabilities 2022: $81,677Net Assets 2022: $693,7272022Assets 2023: $715,792Liabilities 2023: $50,448Net Assets 2023: $665,3442023Assets 2024: $719,497Liabilities 2024: $45,211Net Assets 2024: $674,2862024

Highlighted filing

2024

Assets$719,497
Liabilities$45,211
Net Assets$674,286

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $179,3582011Expenses 2012: $199,4022012Expenses 2013: $170,2952013Revenue 2014: $182,221Expenses 2014: $190,341Net Income 2014: -$8,1202014Revenue 2015: $181,663Expenses 2015: $218,410Net Income 2015: -$36,7472015Revenue 2016: $186,731Expenses 2016: $161,814Net Income 2016: $24,9172016Revenue 2017: $248,444Expenses 2017: $163,996Net Income 2017: $84,4482017Revenue 2018: $181,585Expenses 2018: $159,470Net Income 2018: $22,1152018Revenue 2019: $195,300Expenses 2019: $169,671Net Income 2019: $25,6292019Revenue 2020: $200,208Expenses 2020: $161,046Net Income 2020: $39,1622020Revenue 2021: $203,778Expenses 2021: $180,380Net Income 2021: $23,3982021Revenue 2022: $205,829Expenses 2022: $191,611Net Income 2022: $14,2182022Revenue 2023: $203,978Expenses 2023: $237,834Net Income 2023: -$33,8562023Revenue 2024: $216,469Expenses 2024: $207,527Net Income 2024: $8,9422024

Highlighted filing

2024

Revenue$216,469
Expenses$207,527
Net Income$8,942

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.72$0.05$0.67$0.22$0.21$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.72$0.05$0.67$0.20$0.24$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.78$0.08$0.69$0.21$0.19$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.12$0.68$0.20$0.18$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.82$0.16$0.66$0.20$0.16$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.82$0.20$0.62$0.20$0.17$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.83$0.24$0.59$0.18$0.16$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.27$0.57$0.25$0.16$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.15$0.31$0.84$0.19$0.16$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.34$0.81$0.18$0.22$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.18$0.32$0.85$0.18$0.19$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.35$0.86$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.37$0.85$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.39$0.87$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 10, 2025
Return Version
2024v5.0
Gross Receipts
$216,469
Mission and Program Overview

Mission

Assist in the operation of low-income housing units and related low-income housing development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$528,782$514,852▼ $13,930
Savings and Temporary Cash Investments$109,452$113,025▲ $3,573
Cash and Non-Interest-Bearing Accounts$73,416$87,392▲ $13,976
Prepaid Expenses and Deferred Charges$3,822$2,822▼ $1,000
Accounts Receivable$320$1,406▲ $1,086
Total Assets$715,792$719,497▲ $3,705
Liabilities
Mortgage Notes Payable Secured by Investment Property$22,568$19,401▼ $3,167
Other Liabilities$14,369$17,512▲ $3,143
Accounts Payable and Accrued Expenses$12,674$8,278▼ $4,396
Deferred Revenue$837$20▼ $817
Total Liabilities$50,448$45,211▼ $5,237
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$665,344$674,286▲ $8,942
Total Net Assets Fund Balance$665,344$674,286▲ $8,942
Total Liabilities and Net Assets / Fund Balance$715,792$719,497▲ $3,705

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$346,751$490,628$837,379
Other Land Buildings$28,099$137,172$165,271
Land$132,734-$132,734
Equipment$7,268$37,855$45,123
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert NicolellaPresident
Cynthia FinneyAsst Sec./as
Derek D GeorgeMember
Gerard ScaranMember
Gina NicholsMember
Paula FougeraySecretary/tr
David B ShulmanSolicitor
Cathryn PoramboVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$210,769
Investment Income
$447
Other Revenue
$5,253
Change in Net Assets
$8,942

Audited Revenue Reconciliation

Revenue per Audited Statements
$216,469
Total Revenue per Audited Statements
$216,469
Total Revenue per Form 990
$216,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$207,527
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$30,617$17,128-$47,745
Occupancy$41,331--$41,331
Depreciation Depletion$24,880--$24,880
Fees for Services Management-$22,000-$22,000
Insurance$16,953$2,188-$19,141
Fees for Services Accounting-$7,900-$7,900
Office Expenses-$1,308-$1,308
Interest$949--$949
Other Expenses$38,652$329-$329
Fees for Services Legal-$125-$125
Travel$122--$122
Total Functional Expenses$153,504$54,023$0$207,527

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$207,527
Total Expenses per Audited Statements$207,527
Total Expenses per Form 990$207,527
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$17,512
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The current practice is that the form 990 be reviewed by the board of directors prior to submission to the internal revenue service.

Form 990, Page 6, Part VI, Line 19

Information is made available upon either verbal or written request. The public disclosure copy of the form 990 is maintained at pennsylvania development & management corporation's office. If a request is made this information is provided.

Filing and Contact Details

Filer

Filer Name
Pennsylvania Development &
EIN
23-2956836
Phone
6103779375
Address
215 SOUTH THIRD STREET, LEHIGHTON, PA 18235

Signing Officer

Name
Robert Nicolella
Title
President
Phone
6103779375
Signed
2025-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Nicolella
Formed
1998
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Smith Elliott Kearns & Company LLC
Address
19 BROOKWOOD AVE STE 101, CARLISLE, PA 17015
Preparer
Gregory P Hall CPA
Phone
7172439104
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Administrative contract lab. 0 9,639 0 contract labor - maintenance 17,304 0 0 contract labor - benefits 10,842 6,099 0 contract labor - payroll tax 1,327 747 0 workman's compensation 1,144 643 0 total 30,617 17,128 0

Financial Statement Notes

Schedule D, Page 3, Part X

The corporation is a not-for-profit entity described in section 501(c)(3) of the internal revenue code and exempt from income taxes on related activities pursuant to section 509(a) of the code. In addition, it was organized under the pennsylvania nonprofit corporation law and is exempt from state income taxes. The corporation files a form 990 "return of organization exempt from income tax" annually with the irs. The form 990 is generally subject to examination for a period of three years after the returns are filed.

Raw XML AppendixShowing 400 of 428 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/PYTotalExpensesAmt0237834
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IRS990/ReconcilationRevenueExpnssAmt08942
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0109452
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0113025
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0443
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt084
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0111
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0127
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01212
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0216022
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0203535
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt052686
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IRS990ScheduleA/PublicSupportPY509Pct00.99890
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt037855
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt045123
IRS990ScheduleD/ExpensesSubtotalAmt0207527
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0132734
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt028099
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0137172
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0165271
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017512
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0216469
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION IS A NOT-FOR-PROFIT ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND EXEMPT FROM INCOME TAXES ON RELATED ACTIVITIES PURSUANT TO SECTION 509(A) OF THE CODE. IN ADDITION, IT WAS ORGANIZED UNDER THE PENNSYLVANIA NONPROFIT CORPORATION LAW AND IS EXEMPT FROM STATE INCOME TAXES. THE CORPORATION FILES A FORM 990 "RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX" ANNUALLY WITH THE IRS. THE FORM 990 IS GENERALLY SUBJECT TO EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0514852
IRS990ScheduleD/TotalExpensesPerForm990Amt0207527
IRS990ScheduleD/TotalLiabilityAmt017512
IRS990ScheduleD/TotalRevenuePerForm990Amt0216469
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0216469
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0207527
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CURRENT PRACTICE IS THAT THE FORM 990 BE REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INFORMATION IS MADE AVAILABLE UPON EITHER VERBAL OR WRITTEN REQUEST. THE PUBLIC DISCLOSURE COPY OF THE FORM 990 IS MAINTAINED AT PENNSYLVANIA DEVELOPMENT & MANAGEMENT CORPORATION'S OFFICE. IF A REQUEST IS MADE THIS INFORMATION IS PROVIDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADMINISTRATIVE CONTRACT LAB. 0 9,639 0 CONTRACT LABOR - MAINTENANCE 17,304 0 0 CONTRACT LABOR - BENEFITS 10,842 6,099 0 CONTRACT LABOR - PAYROLL TAX 1,327 747 0 WORKMAN'S COMPENSATION 1,144 643 0 TOTAL 30,617 17,128 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0232980639
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0HOUSING
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0WEATHERLY HOUSING ASSOCIATES LP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt0215 THIRD STREET
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0LEHIGHTON
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd018235
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0true
IRS990ScheduleR/PaidEmployeesSharingInd0false
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IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0355107
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0PA DEVELOPMENT AND MANAGEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt0WEATHERLY HOUSING ASSOCIATES
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0D
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0153504
IRS990/TotalFunctionalExpensesGrp/TotalAmt0207527
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IRS990/TotalProgramServiceExpensesAmt0153504
IRS990/TotalProgramServiceRevenueAmt0210769
IRS990/TotalRevenueGrp/ExclusionAmt0447
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0216022
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0216469
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0715792
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IRS990/TransactionWithControlEntInd0true
IRS990/TravelGrp/ProgramServicesAmt0122
IRS990/TravelGrp/TotalAmt0122
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0215 SOUTH THIRD STREET
IRS990/USAddress/CityNm0LEHIGHTON
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IRS990/VotingMembersGoverningBodyCnt06
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

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