DANIEL MORGAN GRADUATE SCHOOL: Form 990, tax year 2020
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- Organization
- DANIEL MORGAN GRADUATE SCHOOL (EIN 47-1178904)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-16
- IRS object ID
- 202221369349302187
- Schema version
- 2020v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-16T08:42:00-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 NORTH GLEBE ROAD SUITE 200 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 471178904 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIEL MORGAN ACADEMY | BusinessNameLine1Txt |
| Business Name Line2 | C/O JAMES P CARROLL | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DANI | BusinessNameControlTxt |
| Phone | 6178999007 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19680 MARINO LAKE CIRCLE NO 2403 | AddressLine1Txt |
| City | MIROMAR LAKES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33913 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES P CARROLL | PersonNm |
| Person Title | COO | PersonTitleTxt |
| Phone | 6178999007 | PhoneNum |
| Signature | 2022-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JAMES | PersonFirstNm |
| Person Last | CARROLL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | J ANDREW SMITH | PreparerPersonNm |
| PTIN | P00635175 | PTIN |
| Phone | 5712279500 | PhoneNum |
| Preparation | 2022-05-15 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIEL MORGAN GRADUATE SCHOOL | BusinessNameLine1Txt |
| Business Name Line2 | OF NATIONAL SECURITY | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES P CARROLL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19680 MARINO LAKE CIRCLE NO 2403 | AddressLine1Txt |
| City | MIROMAR LAKES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33913 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,423,485 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.DMGS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | TO EDUCATE AND PREPARE FUTURE LEADERS TO DEVELOP ACTIONABLE SOLUTIONS TO GLOBAL AND DOMESTIC SECURITY CHALLENGES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 39 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $803 | PYContributionsGrantsAmt |
| CY Contributions Grants | $672,581 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $302,814 | PYInvestmentIncomeAmt |
| CY Investment Income | $571,509 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $303,617 | PYTotalRevenueAmt |
| CY Total Revenue | $1,244,090 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $616,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,654,134 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,430,869 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,701,537 | PYOtherExpensesAmt |
| CY Other Expenses | $1,993,171 | CYOtherExpensesAmt |
| PY Total Expenses | $8,972,171 | PYTotalExpensesAmt |
| CY Total Expenses | $3,424,040 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$8,668,554 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,179,950 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,685,318 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,035,596 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,024,013 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $139,873 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,661,305 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,895,723 | NetAssetsOrFundBalancesEOYAmt |
| Mission | A GRADUATE SCHOOL IN WASHINGTON, D.C. SERVING THE NATIONAL SECURITY COMMUNITY. THE SCHOOL CLOSED ON 7-31-2019. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,479,904 | ExpenseAmt |
| Revenue | $0 | RevenueAmt |
| Desc | TO PROVIDE GRADUATE DEGREE AND CERTIFICATE PROGRAMS ORIENTED TOWARD THE NEEDS AND GOALS OF ITS STUDENTS WHO ARE SERVING IN OR SEEK TO QUALIFY, FOR ENTRY INTO THE FIELDS OF NATIONAL SECURITY AND INTELLIGENCE. NO NEW PROGRAMS WERE HELD IN FISCAL YEAR 2021. | Desc |
| Total Program Service Expenses | $1,479,904 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 28 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 39 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES P CARROLL COO | PersonNm |
| Phone | 6178999007 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19680 MARINO LAKE CIRCLE UNIT 2403 | AddressLine1Txt |
| City | MIROMAR LAKES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33913 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| ABBY S MOFFAT | |||||||
| CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARTIN MENDELSOHN | |||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARION BOWMAN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SYLVIA NAYLOR PHD | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CALVIN FREAS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES P CARROLL | |||||||
| COO | 40.00 | $432,051 | $0 | $0 | Yes (X) | ||
| LISA ARFAA WEBSTER | |||||||
| VICE OF ADVANCEMENT LT B4 YE12/19 | 40.00 | $35,859 | $0 | $0 | Yes (X) | ||
| ERIC R EATON CPA | |||||||
| TREASURER/CFO/ACTING PRESI | 40.00 | $256,557 | $0 | $26,491 | Yes (X) | ||
| STEVEN MEYER | |||||||
| DEAN OF GRADUATE STUDIES | 40.00 | $180,550 | $0 | $5,917 | Yes (X) | ||
| THOMAS CYNKIN PHD | |||||||
| VICE PRESIDENT, EXTERNAL A | 40.00 | $151,990 | $0 | $18,357 | Yes (X) | ||
| KEVIN MCCARTY | |||||||
| CHAIR OF MD & PROFESSOR | 40.00 | $141,032 | $0 | $5,963 | Yes (X) | ||
| JACQUELINE LINDE | |||||||
| VICE PRESIDENT, ENROLLMENT | 40.00 | $176,158 | $0 | $3,153 | Yes (X) | ||
| MICHAEL BUCK | |||||||
| DIRECTOR OF INFORMATION TE | 40.00 | $134,332 | $0 | $6,922 | Yes (X) | ||
| LUKE MCCABE | |||||||
| DIRECTOR OF HUMAN RESOURCE | 40.00 | $131,598 | $0 | $16,471 | Yes (X) | ||
| MONIQUE M CHOURAESHKENAZI | |||||||
| DIRECTOR | 40.00 | $135,903 | $0 | $2,357 | Yes (X) | ||
| WILLIAM DINELLO | |||||||
| ASSOCIATE DEAN OF GRADUATE STUDIES | 40.00 | $130,103 | $0 | $16,141 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,906,133 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $101,772 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 14 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BLANK ROME | |||||
| ONE LOGAN SQUARE 130 N 18TH ST | PHILADELPHIA | PA | 19103 | LEGAL COUNSEL | $420,181 |
| CLIFTONLARSONALLEN LLP | |||||
| 1966 GREENSPRING DRIVE SUITE 300 | TIMONIUM | MD | 21093 | ACCOUNTING SERVICES | $187,526 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $672,581 | GovernmentGrantsAmt |
| Total Contributions | $672,581 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,263 | TotalRevenueColumnAmt |
| Exclusion | $2,263 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,748,641 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,179,395 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $569,246 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $569,246 | TotalRevenueColumnAmt |
| Exclusion | $569,246 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,244,090 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $571,509 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $929,740 | TotalAmt |
| Program Services | $371,896 | ProgramServicesAmt |
| Management And General | $557,844 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $376,440 | TotalAmt |
| Program Services | $376,440 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,381 | TotalAmt |
| Program Services | $6,872 | ProgramServicesAmt |
| Management And General | $1,509 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,517 | TotalAmt |
| Program Services | $2,169 | ProgramServicesAmt |
| Management And General | $348 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,791 | TotalAmt |
| Program Services | $77,526 | ProgramServicesAmt |
| Management And General | $36,265 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,239 | TotalAmt |
| Management And General | $95,239 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,825 | TotalAmt |
| Management And General | $24,825 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,982 | TotalAmt |
| Management And General | $12,982 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $653,120 | TotalAmt |
| Program Services | $561,315 | ProgramServicesAmt |
| Management And General | $91,805 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,593 | TotalAmt |
| Program Services | $46,051 | ProgramServicesAmt |
| Management And General | $21,542 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,973 | TotalAmt |
| Program Services | $7,476 | ProgramServicesAmt |
| Management And General | $3,497 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,049 | TotalAmt |
| Program Services | $1,396 | ProgramServicesAmt |
| Management And General | $653 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,333 | TotalAmt |
| Program Services | $908 | ProgramServicesAmt |
| Management And General | $425 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $578 | TotalAmt |
| Management And General | $578 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,226 | TotalAmt |
| Program Services | $23,318 | ProgramServicesAmt |
| Management And General | $10,908 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,410 | TotalAmt |
| Management And General | $166,410 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| ASSET DONATIONS | $905,334 | $905,334 | |
| TAXES | $11,850 | $11,850 | $0 |
| DUES AND SUBSCRIPTIONS | $6,659 | $2,122 | $4,537 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,424,040 | TotalAmt |
| Program Services | $1,479,904 | ProgramServicesAmt |
| Management And General | $1,944,136 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,354,243 | BOYAmt |
| EOY | $222,120 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,774 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,132,637 | BOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,172,664 | BOYAmt |
| EOY | $3,813,476 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,685,318 | BOYAmt |
| EOY | $4,035,596 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $437,242 | BOYAmt |
| EOY | $139,873 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $672,011 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,914,760 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,024,013 | BOYAmt |
| EOY | $139,873 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,661,305 | BOYAmt |
| EOY | $3,895,723 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,661,305 | BOYAmt |
| EOY | $3,895,723 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,685,318 | BOYAmt |
| EOY | $4,035,596 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,179,950 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$117,713 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,532,081 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,153,703 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,227,985 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,024,882 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $539,003 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $672,581 | CurrentTaxYearAmt |
| Total | $41,618,154 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $0 | CurrentTaxYearAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,153,703 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $17,227,985 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,024,882 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $539,003 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $672,581 | CurrentTaxYearAmt |
| Total | $41,618,154 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $26,240,757 | SubstantialContributorsTotAmt |
| Public Support Total170 | $15,377,397 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $169,720 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $187,776 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $139,078 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $148,697 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $569,246 | CurrentTaxYearAmt |
| Total | $1,214,517 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $700 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,100 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $2,263 | CurrentTaxYearAmt |
| Total | $5,063 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $42,837,734 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $3,006,900 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.35900 | PublicSupportCY170Pct |
| Public Support PY170 | 0.30850 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Org Leg Ctrl | Yes (1) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (1) | DisclosedForCharitablePrpsInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,172,664 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $440,811 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,800,000 | OtherExpendituresAmt |
| End Year Balance | $3,813,475 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,161,318 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $11,346 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,000,000 | OtherExpendituresAmt |
| End Year Balance | $5,172,664 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,925,862 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $235,457 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,000,000 | OtherExpendituresAmt |
| End Year Balance | $6,161,319 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,219,585 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $666,277 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,960,000 | OtherExpendituresAmt |
| End Year Balance | $6,925,862 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,628,339 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $591,246 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $9,219,585 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART V, LINE 4: | FormAndLineReferenceDesc |
| Explanation | SCHEDULE D, ENDOWMENT FUNDS: THE PURPOSE OF THE DIANA DAVIS SPENCER FOUNDATION ENDOWMENT FUND IS TO PROVIDE FINANCIAL STABILITY AND TO SUPPORT THE DANIEL MORGAN ACADEMY'S LONG-TERM OBJECTIVES. THUS, THE OBJECTIVE OF THE ENDOWMENT FUND IS TO MAXIMIZE RETURNS WHILE AT THE SAME TIME ATTAINING A PROPER AND RESPONSIBLE BALANCE TO SAFETY AND LIQUIDITY. RECOGNIZING THAT FLUCTUATING RATES OF RETURN ARE CHARACTERISTICS OF THE SECURITIES MARKETS AND PERIODIC OUTPERFORMANCE AND UNDERPERFORMANCE TO BENCHMARKS ARE NOT UNCOMMON EVEN WITH TOP-TIER INVESTMENT MANAGERS, MAINTAINING A LONG-TERM FOCUS WILL INCREASE THE LIKELIHOOD OF SUCCESS FOR THE ENDOWMENT'S INVESTMENT STRATEGY. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|
| N/A | N/A |
| N/A | N/A |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES P CARROLL | ||||||||||||||
| COO | $432,051 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $432,051 | $0 | $0 | $0 |
| ERIC R EATON CPA | ||||||||||||||
| TREASURER/CFO/ACTING PRESI | $256,557 | $0 | $0 | $0 | $0 | $0 | $8,000 | $0 | $18,491 | $0 | $283,048 | $0 | $0 | $0 |
| STEVEN MEYER | ||||||||||||||
| DEAN OF GRADUATE STUDIES | $180,550 | $0 | $0 | $0 | $0 | $0 | $4,615 | $0 | $1,302 | $0 | $186,467 | $0 | $0 | $0 |
| JACQUELINE LINDE | ||||||||||||||
| VICE PRESIDENT, ENROLLMENT | $176,158 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $3,153 | $0 | $179,311 | $0 | $0 | $0 |
| THOMAS CYNKIN PHD | ||||||||||||||
| VICE PRESIDENT, EXTERNAL A | $151,990 | $0 | $0 | $0 | $0 | $0 | $16,000 | $0 | $2,357 | $0 | $170,347 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | PRIOR TO THE FILING WITH THE IRS THE CHIEF OPERATING OFFICER WILL REVIEW THE COMPLETED FILING WITH THE PAID PREPARER. |
| FORM 990, PART VI, SECTION B, LINE 12C | TO ENSURE THE DMA OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING: 1)WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. 2)WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT CONFORM TO DMA'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. THE BOARD REQUIRES ANNUAL DECLARATIONS TO DEMONSTRATE COMPLIANCE WITH CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION IS SET BY THE BOARD OF TRUSTEES. THE ORGANIZATION USED MARKET ANALYSIS FROM THE SEARCH FIRM DURING THE PROCESS. THIS PROCESS RECENTLY TOOK PLACE IN 2020. THE COMPENSATION IS SET BY THE PRESIDENT IN THE OFFICERS' CAPACITIES AS STAFF MEMBERS AND NOT CORPORATE OFFICERS. THE ORGANIZATION USED MARKET ANALYSIS FROM THE SEARCH FIRM DURING THE PROCESS. THIS PROCESS RECENTLY TOOK PLACE IN 2020. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 289,128. MANAGEMENT AND GENERAL EXPENSES 91,805. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 380,933. SPONSORSHIPS: PROGRAM SERVICE EXPENSES 133,805. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 133,805. ADJUNCT FEES: PROGRAM SERVICE EXPENSES 2,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,000. MA PROGRAMS: PROGRAM SERVICE EXPENSES 136,382. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 136,382. |
| FORM 990, PART XI, LINE 9: | GAIN/LOSS ON TENANT ALLOWANCE 1,193,077. RENT PAYMENTS -2,725,158. NET ASSETS WITHOUT RESTRICTIONS 3,064,162. |