2026-02-06T13:47:58-06:00 2025-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2024-07-01 232267275 DEVELOPMENTAL EDUCATION SERVICES OF MONROE COUNTY INC DEVE 5704245410 400 POWERHOUSE LANE STROUDSBURG PA 18360 DENISE SUMMA EXECUTIVE DIRECTOR 5704245410 2026-01-29 1 0 TARA L BENDER CPA P00299403 6104357489 2026-01-29 2024 2025-03-06 01:10:19Z DENISE SUMMA 400 POWERHOUSE LANE STROUDSBURG PA 18360 1558333 0 X DEVEDMC.ORG X 1983 PA THE ORGANIZATION OPERATES AN ADULT PROGRAM FOR DEVELOPMENTALLY DELAYED INDIVIDUALS OF POST-SCHOOL AGE OFFERING PLANS THAT ARE DESIGNED TO ADVANCE THEIR LIVING SKILLS. 7 7 36 7 0 0 78385 100196 1251793 1417169 21966 28963 3781 4716 1355925 1551044 0 0 0 0 1122611 1176288 0 0 0 435243 316675 1557854 1492963 -201929 58081 1155255 1194155 76430 48198 1078825 1145957 THE ORGANIZATION OPERATES AN ADULT PROGRAM FOR DEVELOPMENTALLY DELAYED INDIVIDUALS OF POST-SCHOOL AGE OFFERING PLANS THAT ARE DESIGNED TO ADVANCE THEIR LIVING SKILLS. 0 0 1088426 1429174 ADULT 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. 1088426 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 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 0 0 0 1 2 0 1 36 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 PA X JAMES DEANGELO 5704245410 400 POWERHOUSE LANE STROUDSBURG PA 18360 JAMES FARERI PRESIDENT 1.00 1.00 X X 0 0 0 DAWN WILSON VICE PRESIDENT 1.00 1.00 X X 0 0 0 JAMES DEANGELO TREASURER 1.00 1.00 X X 0 0 0 EMILY REITER SECRETARY 1.00 1.00 X X 0 0 0 AIDA IGARTUA DIRECTOR 0.50 0.50 X 0 0 0 DOROTHEA SPENCER DIRECTOR 0.50 0.50 X 0 0 0 MARYELLEN MROSS DIRECTOR 0.50 0.50 X 0 0 0 DENISE SUMMA EXECUTIVE DIRECTOR 30.00 10.00 X 90719 0 11375 90719 0 11375 0 0 0 0 0 12044 88152 100196 ADULT DAY TRAINING 624100 1417169 1417169 1417169 28963 28963 0 12044 7289 -7289 -7289 ADMINISTRATIVE FEES 900099 12000 12000 OTHER INCOME 900099 5 5 12005 1551044 1429174 0 21674 104248 78228 26020 830135 622934 207201 13190 9287 3903 158725 112242 46483 69990 52521 17469 7333 7333 14298 110 14188 5851 242 5609 16177 2263 13914 6061 6061 97299 72972 24327 41009 39123 1886 2576 1702 874 19337 14503 4834 39605 29704 9901 BAD DEBT 33274 33274 PROGRAM EXPENSE 15763 15763 STAFF DEVELOPMENT 6319 3203 3116 DUES & SUBSCRIPTION 4810 151 4659 6963 204 6759 1492963 1088426 404537 0 70118 29383 36212 187669 285562 414622 429150 396952 30143 32198 87950 97000 617846 433283 27424 0 1155255 1194155 7589 6763 68841 41435 76430 48198 X 1078825 1145957 0 1078825 1145957 1155255 1194155 58081 9051 0 X X 0 1 X 1 0 X 292896 457046 31209 78387 100196 959734 1115429 1133522 1219428 1251793 1417169 6137341 1408325 1590568 1250637 1330180 1517365 7097075 0 0 0 7097075 4067 3730 17860 21966 28963 76586 4067 3730 17860 21966 28963 76586 13473 12000 12201 12002 12005 61681 1425865 1606298 1280698 1364148 1558333 7235342 0.98090 0.98430 0.01060 0.00650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 429150 396952 32198 32198 CERTIFICATES OF DEPOSIT 433283 C 433283 ACCRUED EXPENSES 21594 ACCRUED COMPENSATED ABSENCES 19841 41435 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 2025 AND 2024. 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 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. FORM 990 PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. DEVELOPMENTAL EDUCATION SERVICES FOUNDATION INC 400 POWERHOUSE LANE STROUDSBURG PA 18360 233025766 PROVIDES SPACE FOR DESMC PROGRAM ACTIVITIES OF ADULT DAY TRAINING & DES-CPR PA 501(C)(3) 509(A)(2) SHARE SAME BOARD 1 DES-CPR INC 400 POWERHOUSE LANE STROUDSBURG PA 18360 462903212 PROVIDED VOCATION 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 0 1 0 0 1 1 0 0 0 1 DEVELOPMENTAL EDUCATION SERVICES FOUNDATION INC K 50400 ACTUAL COST DEVELOPMENTAL EDUCATION SERVICES FOUNDATION INC S 6000 ACTUAL COST DES-CPR INC S 6000 ACTUAL COST