Civic Intelligence

National Development Corporation

EIN 43-1748524 • 501(c)2 • Philadelphia, PA

Profile

The national development corporation of delta phi epsilon, inc. Was established to provide assistance to chapters of delta phi epsilon sorority, inc. In the management and maintenance of safe and secure housing. However, the board of directors is separate and independent from the sorority.

251 S Camac StreetPhiladelphia, PA 19107

n/A

Siviq Scores

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

Liabilities / Assets

79th percentile

0.65x

Higher debt load relative to assets than 79% of similar nonprofits.

NTEE S • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

1.06x

Higher debt load relative to revenue than 69% of similar nonprofits.

NTEE S • $5M-$10M nonprofits • Source year 2024

Net Margin

51st percentile

5.8%

Higher net margin than 51% of similar nonprofits.

NTEE S • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$275,000

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

NTEE S • $5M-$10M nonprofits • Source year 2024

Asset Growth

67th percentile

14%

Faster asset growth than 67% of similar nonprofits.

NTEE S • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-6.1%

Faster revenue growth than 19% of similar nonprofits.

NTEE S • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$6,418,975

Up $812,093 (+14%) from 2023

Liabilities

Up

$4,197,016

Up $584,966 (+16%) from 2023

Net Assets

Up

$2,221,959

Up $227,127 (+11%) from 2023

Operations
Liabilities / Revenue69th percentileNet Margin51st percentile

Revenue

Down

$3,948,736

Down $257,018 (-6.1%) from 2023

Expenses

Down

$3,721,609

Down $925,773 (-20%) from 2023

Net Income

Up

$227,127

Up $668,755 (+151%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $188,669Liabilities 2011: $175,7012011Assets 2014: $565,031Liabilities 2014: $120,876Net Assets 2014: $444,1552014Assets 2015: $2,436,697Liabilities 2015: $1,654,832Net Assets 2015: $781,8652015Assets 2016: $5,150,485Liabilities 2016: $2,947,881Net Assets 2016: $2,202,6042016Assets 2017: $5,655,111Liabilities 2017: $3,552,518Net Assets 2017: $2,102,5932017Assets 2018: $5,637,070Liabilities 2018: $3,326,986Net Assets 2018: $2,310,0842018Assets 2019: $5,891,926Liabilities 2019: $3,536,209Net Assets 2019: $2,355,7172019Assets 2020: $5,627,075Liabilities 2020: $3,270,731Net Assets 2020: $2,356,3442020Assets 2021: $5,384,830Liabilities 2021: $3,228,837Net Assets 2021: $2,155,9932021Assets 2022: $5,376,118Liabilities 2022: $3,214,658Net Assets 2022: $2,161,4602022Assets 2023: $5,606,882Liabilities 2023: $3,612,050Net Assets 2023: $1,994,8322023Assets 2024: $6,418,975Liabilities 2024: $4,197,016Net Assets 2024: $2,221,9592024

Highlighted filing

2024

Assets$6,418,975
Liabilities$4,197,016
Net Assets$2,221,959
Open 2024 Filing

Operations Trend

Revenue Growth19th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $31,595Expenses 2011: $33,743Net Income 2011: -$2,1482011Revenue 2014: $172,210Expenses 2014: $364,257Net Income 2014: -$192,0472014Revenue 2015: $586,988Expenses 2015: $581,763Net Income 2015: $5,2252015Revenue 2016: $1,528,761Expenses 2016: $1,596,896Net Income 2016: -$68,1352016Revenue 2017: $2,849,838Expenses 2017: $2,883,968Net Income 2017: -$34,1302017Revenue 2018: $2,550,698Expenses 2018: $2,343,207Net Income 2018: $207,4912018Revenue 2019: $3,615,858Expenses 2019: $3,570,225Net Income 2019: $45,6332019Revenue 2020: $3,454,146Expenses 2020: $3,453,519Net Income 2020: $6272020Revenue 2021: $3,037,660Expenses 2021: $3,238,011Net Income 2021: -$200,3512021Revenue 2022: $4,181,858Expenses 2022: $4,176,391Net Income 2022: $5,4672022Revenue 2023: $4,205,754Expenses 2023: $4,647,382Net Income 2023: -$441,6282023Revenue 2024: $3,948,736Expenses 2024: $3,721,609Net Income 2024: $227,1272024

Highlighted filing

2024

Revenue$3,948,736
Expenses$3,721,609
Net Income$227,127
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,418,975
Liabilities
$4,197,016
Net assets
$2,221,959
Revenue
$3,948,736
Expenses
$3,721,609
Net income
$227,127
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.42$4.20$2.22$3.95$3.72$0.23
2023Detailed filing. Detailed filing data is available for this year.$5.61$3.61$1.99$4.21$4.65$0.44
2022Detailed filing. Detailed filing data is available for this year.$5.38$3.21$2.16$4.18$4.18$0.01
2021Detailed filing. Detailed filing data is available for this year.$5.38$3.23$2.16$3.04$3.24$0.20
2020Detailed filing. Detailed filing data is available for this year.$5.63$3.27$2.36$3.45$3.45$0.00
2019Detailed filing. Detailed filing data is available for this year.$5.89$3.54$2.36$3.62$3.57$0.05
2018Summary only. Only limited summary data is available for this year.$5.64$3.33$2.31$2.55$2.34$0.21
2017Summary only. Only limited summary data is available for this year.$5.66$3.55$2.10$2.85$2.88$0.03
2016Summary only. Only limited summary data is available for this year.$5.15$2.95$2.20$1.53$1.60$0.07
2015Summary only. Only limited summary data is available for this year.$2.44$1.65$0.78$0.59$0.58$0.01
2014Summary only. Only limited summary data is available for this year.$0.57$0.12$0.44$0.17$0.36$0.19
2011Summary only. Only limited summary data is available for this year.$0.19$0.18$0.03$0.03$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$3,948,736
Mission and Program Overview

Mission

The national development corporation of delta phi epsilon, inc. Was established to provide assistance to chapters of delta phi epsilon sorority, inc. In the management and maintenance of safe and secure housing. However, the board of directors is separate and independent from the sorority.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,609,009$4,973,256▲ $364,247
Accounts Receivable$439,881$750,511▲ $310,630
Cash and Non-Interest-Bearing Accounts$152,058$255,154▲ $103,096
Other Notes and Loans Receivable, Net$20,549$69,502▲ $48,953
Prepaid Expenses and Deferred Charges$51,932$37,099▼ $14,833
Intangible Assets$11,806$11,806→ $0
Total Assets$5,606,882$6,418,975▲ $812,093
Other Assets Total$321,647$321,647→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,771,334$1,735,813▼ $35,521
Accounts Payable and Accrued Expenses$496,125$1,153,595▲ $657,470
Deferred Revenue$491,148$603,458▲ $112,310
Unsecured Notes Loans Payable$637,825$488,532▼ $149,293
Other Liabilities$215,618$215,618→ $0
Total Liabilities$3,612,050$4,197,016▲ $584,966
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,994,832$2,221,959▲ $227,127
Total Net Assets Fund Balance$1,994,832$2,221,959▲ $227,127
Total Liabilities and Net Assets / Fund Balance$5,606,882$6,418,975▲ $812,093

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,967,720$1,431,729$5,399,449
Land$804,292-$804,292
Other Land Buildings$201,244$172,728$373,972
Other Assets Org$106,029--
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Melissa Eng-pascualPresident
Nancy Hart-espositoDirector
Arleen Kruger HonickSecretary
Nicole DefeoTreasurer
Marci Spero GordonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,730,991
Investment Income
$0
Other Revenue
$217,745
Change in Net Assets
$227,127

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,948,736
Total Revenue per Audited Statements
$3,948,736
Total Revenue per Form 990
$3,948,736
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,240,709
Salaries, Compensation, and Employee Benefits$480,900
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$2,232,266--$2,232,266
Other Salaries and Wages$354,959$88,740-$443,699
Depreciation Depletion$168,805--$168,805
Interest$152,440--$152,440
Fees for Services Management-$100,000-$100,000
Other Expenses-$60,330-$60,330
Office Expenses-$56,336-$56,336
Fees for Services Legal-$37,414-$37,414
Payroll Taxes$29,761$7,440-$37,201
Fees for Services Accounting-$34,630-$34,630
Travel$10,490--$10,490
Insurance$8,327--$8,327
Fees for Services Other-$295-$295
Total Functional Expenses$2,957,048$764,561$0$3,721,609

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,721,609
Total Expenses per Audited Statements$3,721,609
Total Expenses per Form 990$3,721,609
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Liability$215,618
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Form 990 will be reviwed by the vice president prior to filing”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy is reviewed by the board annually.”

Form 990, Page 6, Part VI, Line 15A

“All salaries are approved by the board”

Form 990, Page 6, Part VI, Line 15B

“All salaries are approved by the board”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
National Development Corporation
EIN
43-1748524
Phone
2157325901
Address
251 S CAMAC STREET, PHILADELPHIA, PA 19107

Signing Officer

Name
Nicole Defeo
Title
Treasurer
Phone
2157325901
Signed
2025-05-05

Organization Details

Principal Officer
Nicole Defeo
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
43

Preparer

Firm
Baratz & Associates Pa
Address
4B EVES DR STE 100, MARLTON, NJ 08053
Preparer
John Fekete CPA
Phone
8569855688
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The national development corporation of delta phi epsilon, inc. Was established to provide assistance to chapters of delta phi epsilon sorority, inc. In the management and maintenance of safe and secure housing. However, the board of directors is separate and independent from the sorority.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The ndc is exempt from federal income taxes pursuant to section 501(c)(2) of the internal revenue code. Fasb asc 740-10-65-1 requires financial statement recognition of the impact of a tax position, if that position is more than likely than not to be sustained in examination, based on the technical merits of the position. The benefit is calculated as the largest amount that is more than 50 percent likely to be realized upon resolution of the benefit. The organization has evaluated its tax position and believes all could be sustained upon examination. With few exceptions, the organization is no longer subject to income tax examinations by federal authorities for years before 2021.”

Raw XML Appendix397 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE NDC IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE. FASB ASC 740-10-65-1 REQUIRES FINANCIAL STATEMENT RECOGNITION OF THE IMPACT OF A TAX POSITION, IF THAT POSITION IS MORE THAN LIKELY THAN NOT TO BE SUSTAINED IN EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE BENEFIT IS CALCULATED AS THE LARGEST AMOUNT THAT IS MORE THAN 50 PERCENT LIKELY TO BE REALIZED UPON RESOLUTION OF THE BENEFIT. THE ORGANIZATION HAS EVALUATED ITS TAX POSITION AND BELIEVES ALL COULD BE SUSTAINED UPON EXAMINATION. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL AUTHORITIES FOR YEARS BEFORE 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE NATIONAL DEVELOPMENT CORPORATION OF DELTA PHI EPSILON, INC. WAS ESTABLISHED TO PROVIDE ASSISTANCE TO CHAPTERS OF DELTA PHI EPSILON SORORITY, INC. IN THE MANAGEMENT AND MAINTENANCE OF SAFE AND SECURE HOUSING. HOWEVER, THE BOARD OF DIRECTORS IS SEPARATE AND INDEPENDENT FROM THE SORORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WILL BE REVIWED BY THE VICE PRESIDENT PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL SALARIES ARE APPROVED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL SALARIES ARE APPROVED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1DELTA PHI EDUCATIONAL FOUNDATION
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0637825
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0NICOLE DEFEO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02157325901
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL DEVELOPMENT CORPORATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF DELTA PHI EPSILON INC
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0431748524
ReturnHeader/Filer/PhoneNum02157325901
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0222212404
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BARATZ & ASSOCIATES PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04B EVES DR STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARLTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008053
ReturnHeader/PreparerPersonGrp/PhoneNum08569855688
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN FEKETE CPA
ReturnHeader/ReturnTs02025-05-09T09:11:42-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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