2025-03-11T08:05:13-05:00 2024-06-30 231518888 MAILLIE LLP 500 NORTH LEWIS RD LIMERICK PA 19468 990 2023-07-01 237122260 DEVELOPMENTAL ENTERPRISES CORPORATION DEVE 6102773122 333 EAST AIRY STREET NORRISTOWN PA 19401 BRIAN HAGUE CEO/EXECUTIVE DIRECTOR, CONTORLLER 6102773122 2025-03-04 1 0 MICHAEL GENTILE P01428702 6109351420 2023 2025-03-06 01:10:19Z BRIAN HAGUE 333 EAST AIRY STREET NORRISTOWN PA 19401 9250706 0 X WWW.DECMC.ORG X 1971 PA DEC IS COMMITTED TO SUPPORTING THOSE WITH DEVELOPMENTAL DISABILITIES TO REACH THEIR POTENTIAL. 8 8 311 8 0 0 7402202 8265873 436017 471213 96226 108673 0 53931 7934445 8899690 0 0 0 0 5808723 6778304 0 0 40804 1983251 2038529 7791974 8816833 142471 82857 10201837 11009787 762505 1391659 9439332 9618128 DEC PROVIDES RESIDENTIAL, SHELTERED WORKSHOP, SUPPORTED LIVING AND SUPPORTED EMPLOYMENT SERVICES TO DEVELOPMENTALLY DISABLED ADULTS. 0 0 3441378 275181 VOCATIONAL REHABILITATIVE- DEC MAINTAINS FACILITIES THROUGHOUT MONTGOMERY COUNTY TO PROVIDE VOCATIONAL REHABILITATION TO DEVELOPMENTALLY DISABLED ADULTS. 3141091 176548 RESIDENTIAL SERVICES- DEC PROVIDES COMMUNITY RESIDENTIAL SERVICES TO PERSONS WITH MENTAL AND PHYSICAL HANDICAPS. 659385 19484 COMMUNITY SERVICES- DEC PROVIDES EMPLOYMENT SUPPORT FOR PERSONS WITH MENTAL AND PHYSICAL HANDICAPS. 7241854 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 10 0 1 311 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X BRIAN HAGUE CEO EXEC DIRECTORCON 6102773122 333 EAST AIRY STREET NORRISTOWN PA 19401 MARK PHANDER PRESIDENT 1.00 X X 0 0 0 PATRICIA M WYNNE VICE PRESIDENT 1.00 X X 0 0 0 KIRK ARMBRUST SECRETARY 1.00 X X 0 0 0 ROBERT BARTH TREASURER 1.00 X X 0 0 0 L STEUART BROWN JR DIRECTOR 1.00 X 0 0 0 JOHN FRAMPTON DIRECTOR 1.00 X 0 0 0 JAMES KEATING DIRECTOR 1.00 X 0 0 0 BRIAN W MEYER DIRECTOR 1.00 X 0 0 0 BRIAN HAGUE CEO, EXEC DIRECTOR/CONTROLLER 37.00 X 155768 0 6500 AMANDA STEWART DIRECTOR OF OPERATIONS 40.00 X 108606 0 25498 DEMETRIA L EVANS COMMUNITY HOMES RESIDENTIAL COORDINATOR 40.00 X 107312 0 450 JOYCE ROBINSON PRODUCTION MANAGER 40.00 X 122412 0 11932 LA KIE A CARN COMMUNITY HOMES RESIDENTIAL SUPERVISOR 40.00 X 121488 0 13782 615586 0 58162 5 0 1 0 MARILYN E DUDLIK 326 JACKSONVILLE ROAD HATBORO PA 19040 LEASE 138000 1 8214184 51689 8265873 VOCATIONAL REHABILITAT 624310 275181 275181 RESIDENTIAL SERVICES 624310 176548 176548 COMMUNITY SERVICES 624310 19484 19484 471213 117362 117362 342327 351016 -8689 -8689 -8689 MISC INCOME 624310 53931 53931 53931 8899690 471213 0 162604 162269 16227 113588 32454 5426000 4633535 792465 50074 50074 641500 539204 102296 498461 388147 110314 10123 1759 8364 57698 10027 47671 53582 10152 43430 167209 163944 3265 185705 32274 153431 624566 617611 6955 205177 203103 2074 166420 108781 57639 208376 193062 14630 684 STAFF DEVELOPMENT 143278 143278 FOOD 111555 110242 1313 MISCELLANEOUS 61321 37079 24242 EQUIPMENT 19925 17501 2424 23594 15928 7666 8816833 7241854 1534175 40804 1424974 1267709 4979214 5043476 794783 1076903 92436 100202 6736578 5644433 1106976 1092145 1433532 1503279 369922 926073 10201837 11009787 359093 522390 272074 245102 131338 624167 762505 1391659 X 9439332 9618128 9439332 9618128 10201837 11009787 82857 95939 0 X X 0 1 X 1 0 X 8195157 5843260 8937791 7402202 8265873 38644283 126000 126000 126000 126000 126000 630000 8321157 5969260 9063791 7528202 8391873 39274283 39274283 60284 24549 16224 88270 117362 306689 5946 41930 30 53931 101837 39682809 0.98970 0.99290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 205910 205910 3804144 3148612 655532 863820 798958 64862 1862704 1696863 165841 1092145 LOAN RECEIVABLE - ROII 444889 AMOUNT DUE (TO) FROM ROII 200 LEASE RIGHT OF USE ASSET 480984 926073 ACCRUED WG RE TAX LIABILITY 32260 PAYROLL WITHHOLDINGS LIABILITIES 14377 RESERVE - LEGAL AND AUDIT 82851 FUNDS 13695 SHORT TERM LEASE LIABILITY 179992 LONG TERM LEASE LIABILITY 300992 624167 X PART IV, LINE 2B: DEC IS REPRESENTATIVE PAYEE FOR BENEFITS GRANTED TO CERTAIN PARTICIPANTS IN ITS RESIDENTIAL SERVICES PROGRAM UNDER THE SUPPLEMENTAL SECURITY INCOME ("SSI") AND SOCIAL SECURITY DISABILITY INSURANCE ("SSDI") PROGRAMS ADMINISTERED BY THE SOCIAL SECURITY ADMINISTRATION ("SSA"). DEC HAS BEEN AUTHORIZED BY SSA AND CERTAIN PARTICIPATING LOCAL GOVERNMENTS TO CHARGE VARIOUS INDIVIDUALS FOR CARE AND MAINTENANCE WHILE IN THE PROGRAM. FUNDS REMAINING AFTER AUTHORIZED CHARGES BY DEC ARE THE CUSTODIAL RESPONSIBILITY OF DEC. THE FUNDS ARE TO BE USED TO PROVIDE FOR THE PERSONAL ITEMS THAT THE BENEFICIARY NEEDS WHILE REMAINING IN DEC'S CARE. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS CLASSIFIED DEC AND RESIDENTIAL OPTIONS II, INC. AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"); AS ORGANIZATIONS, CONTRIBUTIONS TO WHICH ARE DEDUCTIBLE UNDER SECTION 170(C) OF THE CODE; AND AS ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS AS DEFINED IN SECTION 509(A) OF THE CODE. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF DEC AND RESIDENTIAL OPTIONS II, INC. HAVE TAKEN UNCERTAIN TAX POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A GOVERNMENT AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY DEC AND RESIDENTIAL OPTIONS II, INC., AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. DEC AND RESIDENTIAL OPTIONS II, INC. RECOGNIZE ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WERE NO TAX RELATED INTEREST OR PENALTIES RECORDED FOR EITHER OF THE YEARS ENDED JUNE 30, 2024 OR 2023. X X 0 0 0 0 0 0 0 0 0 BRIAN HAGUE CEO, EXEC DIRECTOR/CONTROLLER 155768 0 0 0 0 0 6500 0 0 0 162268 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B DEC'S FORM 990 IS PREPARED BY THE INDEPENDENT AUDITORS AND REVIEWED BY THE CEO, EXECUTIVE DIRECTOR/CONTROLLER. PRIOR TO FILING, THE 990 IS PROVIDED IN COPY FORM TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST STATEMENTS ARE REVIEWED ANNUALLY BY THE PRESIDENT OF THE BOARD OF DIRECTORS, WHO QUESTIONS ANY UNUSUAL ITEMS. IF ANY CHANGES OCCUR DURING THE FISCAL YEAR, THESE ARE NOTED AND DOCUMENTED. FORM 990, PART VI, SECTION B, LINE 15 THE CEO, EXECUTIVE DIRECTOR/CONTROLLER'S COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS, ALL OF WHOM ARE INDEPENDENT OF THE ORGANIZATION. THE BOARD OF DIRECTORS, USING COLLECTED DATA TO COMPARE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS LOCATED IN SIMILAR GEOGRAPHIC AREA, AND OTHER RELEVANT FACTS AND CIRCUMSTANCES, HAS DETERMINED THAT THE BUDGETED EXECUTIVE COMPENSATION FOR THE FISCAL YEAR IS REASONABLE. THIS REPORT AND DECISION ON THE EXECUTIVE COMPENSATION PACKAGE OF THE ORGANIZATION HAS BEEN CONTEMPORANEOUSLY DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND MAY BE REVIEWED AT THE ORGANIZATION'S PRINCIPAL OFFICES. ALL ARE IN HARD COPY FORMAT. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT AND OVERSIGHT OF THE AUDIT AND FINANCIAL STATEMENTS. THIS PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR. RESIDENTIAL OPTIONS II INC 333 E AIRY STREET NORRISTOWN PA 19401 232296848 PROVIDE LOW INCOME HOUSING FOR PEOPLE WITH DISABILITIES PA 501(C)(3) LINE 7 DEVELOPMENTAL ENTERPRISES CORPORATION 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0