2025-04-03T18:01:35-05:00 2024-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2023-07-01 233025766 DEVELOPMENTAL EDUCATIONAL SERVICES FOUNDATION INC DEVE 5704245410 400 POWERHOUSE LANE STROUDSBURG PA 18360 DENISE SUMMA EXECUTIVE DIRECTOR 5704245410 2025-03-18 1 0 TARA L BENDER CPA P00299403 6104357489 2025-03-18 2023 2025-03-06 01:10:19Z DENISE SUMMA 400 POWERHOUSE LANE STROUDSBURG PA 18360 450283 0 X DEVEDMC.ORG X 1999 PA ENGAGES IN ACTIVITIES TO SOLICIT AND MANAGE FUNDS SOLELY FOR THE BENEFIT OF DEVELOPMENTAL EDUCATION SERVICES OF MONROE COUNTY, INC. (DESMC), AND DES-CPR INC., NON-PROFIT 501 (C) 3 ORGANIZATIONS MEETING THE NEEDS OF ADULTS WITH DEVELOPMENTAL DISABILITIES. 9 9 0 9 0 0 49931 364398 0 0 3167 6385 79495 78518 132593 449301 0 0 0 0 0 0 0 0 293 74437 76261 74437 76261 58156 373040 1332568 1711963 500 52 1332068 1711911 ,ENGAGES IN ACTIVITIES TO SOLICIT AND MANAGE FUNDS SOLELY FOR THE BENEFIT OF DEVELOPMENTAL EDUCATION SERVICES OF MONROE COUNTY, INC. (DESMC), AND DES-CPR INC., NON-PROFIT 501 (C) 3 ORGANIZATIONS MEETING THE NEEDS OF ADULTS WITH DEVELOPMENTAL DISABILITIES. 0 0 41265 79500 PROVIDES SPACE FOR DESMC PROGRAM ACTIVITIES OF ADULT DAY TRAINING AND DES-CPR INC. RECYCLING PROGRAM DESIGNED TO ENHANCE THE VOCATIONAL SKILLS OF INTELLECTUALLY DISABLED ADULTS AND TO PROMOTE CONSERVATION WITHIN THE COMMUNITY. PROVIDES OFFICE SPACE FOR DESMC AND DES-CPR INC. 41265 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 PA X JAMES DEANGELO 5704245410 400 POWERHOUSE LANE STROUDSBURG PA 18360 JAMES FARERI PRESIDENT 0.50 1.50 X X 0 0 0 DAWN WILSON VICE PRESIDENT 0.50 1.50 X X 0 0 0 JAMES DEANGELO TREASURER 0.50 1.50 X X 0 0 0 EMILY REITER SECRETARY 0.50 1.50 X X 0 0 0 CAMILE BRESLAUER DIRECTOR 0.25 0.75 X 0 0 0 MARYELLEN MROSS DIRECTOR 0.25 0.75 X 0 0 0 AIDA IGARTUA DIRECTOR 0.25 0.75 X 0 0 0 CHRISTINE MCDANNELL DIRECTOR 0.25 0.75 X 0 0 0 DEE SPENCER DIRECTOR 0.25 0.75 X 0 0 0 DENISE SUMMA EXECUTIVE DIRECTOR 10.00 30.00 X 0 86210 10528 0 86210 10528 0 0 0 0 0 2299 362099 364398 6385 6385 79500 0 79500 79500 79500 0 2299 982 -982 -982 449301 79500 0 5403 6833 6833 3198 3198 311 18 293 4 4 2222 1666 556 33762 25322 8440 REAL ESTATE TAXES 17842 13381 4461 ADMIN FEE EXPENSE 6000 6000 EQUIPMENT RENTAL & MAIN 5737 859 4878 LICENSES & PERMITS 225 225 127 19 108 76261 41265 34703 293 127299 404095 500 125000 1521074 383535 1166243 1137539 38526 45329 1332568 1711963 500 52 500 52 X 1231068 1260911 101000 451000 1332068 1711911 1332568 1711963 373040 6803 0 X X 0 1 X 1 0 X X 2 DEVELOPMENTAL EDUCATION SERVICES OF MONROE COUNTY 232267275 10 1 0 0 DES-CPR INC 462903212 10 1 0 0 2 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 319983 319983 1186989 372840 814149 8461 6675 1786 5641 4020 1621 1137539 X 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. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION'S OFFICERS AND BOARD OF DIRECTORS REVIEW AND APPROVE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION'S OFFICERS AND BOARD OF DIRECTOR'S ADDRESS ANY CONFLICTS OF INTEREST AS THEY ARISE. CONFLICT OF INTEREST ISSUES ARE ADDRESSED DURING MONTHLY BOARD MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990 PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. DEVELOPMENTAL EDUCATION SERVICES OF MONROE COUNTY INC 400 POWERHOUSE LANE STROUDSBURG PA 18360 232267272 PROVIDE ADULT DAY TRAINING TO DISABLED ADULTS PA 501 (C)(3) 509(A)(2) SHARE SAME BOARD 1 DES-CPR INC 400 POWERHOUSE LANE STROUDSBURG PA 18360 462903212 PROVIDE VOCATIONAL TRAINING TO DISABLED ADULTS PA 501 (C)(3) 170(B)(1)(A) (VI) SHARE SAME BOARD 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 1 0 DEVELOPMENTAL EDUCATION SERVICES OF MONROE COUNTY INC J 73500 ACTUAL COST DES-CPR INC J 6000 ACTUAL COST DEVELOPMENTAL EDUCATION SERVICES OF MONROE COUNTY INC R 6000 ACTUAL COST