DANIEL MORGAN GRADUATE SCHOOL: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- DANIEL MORGAN GRADUATE SCHOOL (EIN 47-1178904)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-07-14
- IRS object ID
- 202021969349300737
- Schema version
- 2018v3.2
- 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 | 2020-07-14T10:19:08-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | 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 | 2018-07-01 | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DANI | BusinessNameControlTxt |
| Phone | 2027594988 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1620 L STREET NW 7TH FLOOR | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC R EATON CPA | PersonNm |
| Person Title | ACTING PRESIDENT & CFO | PersonTitleTxt |
| Phone | 2027594988 | PhoneNum |
| Signature | 2020-07-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | J ANDREW SMITH | PreparerPersonNm |
| PTIN | P00635175 | PTIN |
| Phone | 5712279500 | PhoneNum |
| Preparation | 2020-07-13 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 71.178.24.152 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-07-13 | IPDt |
| IP Tm | 09:53:11 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | F52E51F818E1D52FA3BA73322165C6C0B162241D | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 87826B80F82B7742AC94E6ED7EC5993094E974B0 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | 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 | ERIC R EATON CPA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1620 L STREET NW 7TH FLOOR | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,049,382 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://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 SECURITY CHALLENGES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 74 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $17,227,985 | PYContributionsGrantsAmt |
| CY Contributions Grants | $15,024,882 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $877,500 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,015,799 | PYInvestmentIncomeAmt |
| CY Investment Income | $264,980 | CYInvestmentIncomeAmt |
| PY Other Revenue | $700 | PYOtherRevenueAmt |
| CY Other Revenue | $2,100 | CYOtherRevenueAmt |
| PY Total Revenue | $19,121,984 | PYTotalRevenueAmt |
| CY Total Revenue | $15,291,962 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,993,262 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,486,405 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,960,299 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,601,285 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,115,698 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,356,926 | PYOtherExpensesAmt |
| CY Other Expenses | $6,444,882 | CYOtherExpensesAmt |
| PY Total Expenses | $19,310,487 | PYTotalExpensesAmt |
| CY Total Expenses | $12,532,572 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$188,503 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,759,390 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $23,942,701 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,599,637 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,936,743 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,841,415 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,005,958 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,758,222 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE DANIEL MORGAN GRADUATE SCHOOL OF NATIONAL SECURITY EDUCATES AND PREPARES FUTURE LEADERS TO DEVELOP ACTIONABLE SOLUTIONS TO GLOBAL AND DOMESTIC SECURITY CHALLENGES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,467,241 | ExpenseAmt |
| Grant | $1,486,405 | GrantAmt |
| Revenue | $982,800 | RevenueAmt |
| Desc | TO PROVIDE A GRADUATE DEGREE ORIENTED TOWARD THE NEEDS AND GOALS OF ITS STUDENTS WHO SEEK TO QUALIFY, FOR ENTRY INTO THE FIELDS OF NATIONAL SECURITY AND INTELLIGENCE. THE CURRICULUM OFFERINGS ALSO PROVIDE NEEDED SKILLS THAT BOTH INTERSECT WITH AND ARE APPLICABLE TO OTHER COMMUNITIES SUCH AS THE CORPORATE WORLD AND LAW ENFORCEMENT. | Desc |
| Total Program Service Expenses | $9,467,241 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 60 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 74 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC R EATON CPA | PersonNm |
| Phone | 2027594988 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1620 L STREET NW 7TH FLOOR | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 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 MENDELSON | |||||||
| 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 | ||
| TIMOTHY DONNER | |||||||
| TRUSTEE (UNTIL 11/2018) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTOPER CROFT | |||||||
| PRESIDENT (UNTIL 01/2019) | 40.00 | $92,078 | $0 | $4,451 | Yes (X) | ||
| ALAN KELLY | |||||||
| PRESIDENT (UNTIL 11/2018) | 40.00 | $400,837 | $0 | $893 | Yes (X) | ||
| JULIAN KULSKI | |||||||
| SECRETARY (UNTIL 11/2018) | 40.00 | $96,154 | $0 | $3,300 | Yes (X) | ||
| ERIC R EATON CPA | |||||||
| TREASURER/CFO/ACTING PRESIDENT | 40.00 | $181,511 | $0 | $24,381 | Yes (X) | ||
| STEVEN E MEYER | |||||||
| DEAN OF GRADUATE STUDIES | 40.00 | $157,230 | $0 | $4,220 | Yes (X) | ||
| THOMAS CYNKIN PHD | |||||||
| VICE PRESIDENT, EXTERNAL A | 40.00 | $134,551 | $0 | $26,186 | Yes (X) | ||
| RONALD MARKS | |||||||
| PROFESSOR OF INTELLIGENCE | 40.00 | $133,240 | $0 | $13,417 | Yes (X) | ||
| KEVIN MCCARTY | |||||||
| CHAIR OF MD & PROFESSOR | 40.00 | $122,750 | $0 | $7,329 | Yes (X) | ||
| LUKE MCCABE | |||||||
| DIRECTOR OF HUMAN RESOURCES | 40.00 | $110,358 | $0 | $16,571 | Yes (X) | ||
| LISA AAFRAA WEBSTER | |||||||
| VICE PRESIDENT OF ADVANCEMENT | 40.00 | $211,038 | $0 | $3,912 | Yes (X) | ||
| WILLAM DINELLO | |||||||
| ASSOCIATE DEAN OF GRADUATE STUDIES | 40.00 | $117,000 | $0 | $25,432 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,756,747 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $130,092 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BLANKROME | |||||
| 130 N18TH STREET | PHILADELPHIA | PA | 19103 | LEGAL COUNSEL | $735,032 |
| CARROLL SERVICES LLC | |||||
| 4450 BONITA BEACH ROAD SUITE 9 | BONITA SPRINGS | FL | 34134 | CONSULTING | $362,929 |
| STEPHEN JOEL TRACHTENBERG | |||||
| 1825 23RD ST NW | WASHINGTON | DC | 20008 | CONSULTING | $250,000 |
| CLIFTONLARSONALLEN LLP | |||||
| 1966 GREENSPRING DRIVE SUITE 300 | TIMONIUM | MD | 21093 | ACCOUNTING SERVICES | $225,654 |
| JONATHAN STRUM | |||||
| 5638 UTAH AVENUENW | WASHINGTON | DC | 20015 | LEGAL COUNSEL | $185,450 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $15,024,882 | AllOtherContributionsAmt |
| Total Contributions | $15,024,882 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $139,078 | TotalRevenueColumnAmt |
| Exclusion | $139,078 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $883,322 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $757,420 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $125,902 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $125,902 | TotalRevenueColumnAmt |
| Exclusion | $125,902 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,100 | TotalRevenueColumnAmt |
| Exclusion | $2,100 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,100 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,291,962 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $267,080 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,486,405 | TotalAmt |
| Program Services | $1,486,405 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $829,046 | TotalAmt |
| Program Services | $563,734 | ProgramServicesAmt |
| Management And General | $164,640 | ManagementAndGeneralAmt |
| Fundraising | $100,672 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,979,318 | TotalAmt |
| Program Services | $1,991,791 | ProgramServicesAmt |
| Management And General | $612,811 | ManagementAndGeneralAmt |
| Fundraising | $374,716 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,152 | TotalAmt |
| Program Services | $41,956 | ProgramServicesAmt |
| Management And General | $15,061 | ManagementAndGeneralAmt |
| Fundraising | $6,135 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $403,904 | TotalAmt |
| Program Services | $269,479 | ProgramServicesAmt |
| Management And General | $93,420 | ManagementAndGeneralAmt |
| Fundraising | $41,005 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $325,865 | TotalAmt |
| Program Services | $198,773 | ProgramServicesAmt |
| Management And General | $85,121 | ManagementAndGeneralAmt |
| Fundraising | $41,971 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $994,925 | TotalAmt |
| Program Services | $742,524 | ProgramServicesAmt |
| Management And General | $167,715 | ManagementAndGeneralAmt |
| Fundraising | $84,686 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,925 | TotalAmt |
| Management And General | $240,925 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,720 | TotalAmt |
| Management And General | $19,720 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,696,972 | TotalAmt |
| Program Services | $1,475,690 | ProgramServicesAmt |
| Management And General | $66,202 | ManagementAndGeneralAmt |
| Fundraising | $155,080 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,360 | TotalAmt |
| Program Services | $133,301 | ProgramServicesAmt |
| Management And General | $59 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,794 | TotalAmt |
| Program Services | $140,762 | ProgramServicesAmt |
| Management And General | $53,613 | ManagementAndGeneralAmt |
| Fundraising | $13,419 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,134 | TotalAmt |
| Program Services | $73,314 | ProgramServicesAmt |
| Management And General | $9,834 | ManagementAndGeneralAmt |
| Fundraising | $4,986 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,401,733 | TotalAmt |
| Program Services | $1,114,412 | ProgramServicesAmt |
| Management And General | $86,658 | ManagementAndGeneralAmt |
| Fundraising | $200,663 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,377 | TotalAmt |
| Program Services | $171,530 | ProgramServicesAmt |
| Management And General | $15,759 | ManagementAndGeneralAmt |
| Fundraising | $6,088 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,834 | TotalAmt |
| Program Services | $193,333 | ProgramServicesAmt |
| Management And General | $15,406 | ManagementAndGeneralAmt |
| Fundraising | $3,095 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49 | TotalAmt |
| Management And General | $49 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $462,809 | TotalAmt |
| Program Services | $314,700 | ProgramServicesAmt |
| Management And General | $91,909 | ManagementAndGeneralAmt |
| Fundraising | $56,200 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $196,912 | TotalAmt |
| Management And General | $196,852 | ManagementAndGeneralAmt |
| Fundraising | $60 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MASTER PROGRAM | $362,288 | $362,288 | ||
| DUES AND SUBSCRIPTIONS | $204,378 | $164,481 | $13,879 | $26,018 |
| SPONSORSHIPS | $17,203 | $17,203 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,469 | TotalAmt |
| Program Services | $11,565 | ProgramServicesAmt |
| Fundraising | $904 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,532,572 | TotalAmt |
| Program Services | $9,467,241 | ProgramServicesAmt |
| Management And General | $1,949,633 | ManagementAndGeneralAmt |
| Fundraising | $1,115,698 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,504,246 | BOYAmt |
| EOY | $8,392,289 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,223,364 | BOYAmt |
| EOY | $7,000,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,348 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $237,115 | BOYAmt |
| EOY | $396,882 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,014,290 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,365,143 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,047,766 | BOYAmt |
| EOY | $2,649,147 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,925,862 | BOYAmt |
| EOY | $6,161,319 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,942,701 | BOYAmt |
| EOY | $24,599,637 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,019,698 | BOYAmt |
| EOY | $869,136 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,225,999 | BOYAmt |
| EOY | $3,446,249 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,698,426 | BOYAmt |
| EOY | $1,481,606 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $992,620 | BOYAmt |
| EOY | $1,044,424 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,936,743 | BOYAmt |
| EOY | $6,841,415 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,973,120 | BOYAmt |
| EOY | $11,596,904 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,032,838 | BOYAmt |
| EOY | $161,318 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,000,000 | BOYAmt |
| EOY | $6,000,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,005,958 | BOYAmt |
| EOY | $17,758,222 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,942,701 | BOYAmt |
| EOY | $24,599,637 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,759,390 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$7,126 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| 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 | $10,075,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,277,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,153,703 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,227,985 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,024,882 | CurrentTaxYearAmt |
| Total | $57,758,570 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,075,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,277,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,153,703 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,227,985 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,024,882 | CurrentTaxYearAmt |
| Total | $57,758,570 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $42,930,127 | SubstantialContributorsTotAmt |
| Public Support Total170 | $14,828,443 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,694 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $89,949 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $169,720 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $187,776 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $139,078 | CurrentTaxYearAmt |
| Total | $606,217 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,663 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $700 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,100 | CurrentTaxYearAmt |
| Total | $4,463 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $58,369,250 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,765,100 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.25400 | PublicSupportCY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
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 | $6,925,862 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $235,456 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,000,000 | OtherExpendituresAmt |
| End Year Balance | $6,161,318 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $6,925,862 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| 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 |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,016,938 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $611,401 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $8,628,339 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $8,000,000 | ContributionsAmt |
| Investment Earnings Or Losses | $16,938 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $8,016,938 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.97380 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.02620 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,059,717 | OtherCostOrOtherBasisAmt |
| Depreciation | $869,404 | DepreciationAmt |
| Book Value | $2,190,313 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $405,279 | OtherCostOrOtherBasisAmt |
| Depreciation | $349,787 | DepreciationAmt |
| Book Value | $55,492 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $549,294 | OtherCostOrOtherBasisAmt |
| Depreciation | $145,952 | DepreciationAmt |
| Book Value | $403,342 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,649,147 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED RENT | Desc |
| Amt | $1,044,424 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,044,424 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $15,431,051 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$7,126 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $165,935 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $158,809 | RevenueNotReportedAmt |
| Revenue Subtotal | $15,272,242 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $19,720 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $19,720 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $15,291,962 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,678,787 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $165,935 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $165,935 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,512,852 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $19,720 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $19,720 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,532,572 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | 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. |
| PART X, LINE 2: | DMGS IS EXEMPT FROM FEDERAL INCOME TAX AS A NONPROFIT ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO DMGS'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE MATERIAL JURISDICTIONS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES ARE THE U.S. AND THE DISTRICT OF COLUMBIA. THE BOARD DOES NOT BELIEVE THAT THE ULTIMATE OUTCOME OF ANY FUTURE EXAMINATIONS OF OPEN TAX YEARS WILL HAVE A MATERIAL IMPACT ON DMGS'S RESULTS OF OPERATIONS. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE IRS ARE TAX YEARS 2016 THROUGH 2019. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SCHOLARSHIPS | 23 | $321,000 |
| STUDENT LIVING STIPENDS | 14 | $298,599 |
| TUITION SCHOLARSHIPS | 37 | $866,806 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FOLLOWING ARE THE PROCEDURES TAKEN TO MONITOR THE USE OF GRANT FUNDS: - THE CHIEF FINANCIAL OFFICER AND CONTROLLER WILL CAREFULLY REVIEW EACH AWARD TO ENSURE THAT DMA WILL BE IN COMPLIANCE WITH ALL FINANCIAL PROVISIONS. - THE PROGRAM DIRECTOR WILL CAREFULLY REVIEW EACH AWARD TO ENSURE THAT ALL PROGRAMMATIC PROVISIONS WILL BE MET. - THE CONTROLLER WILL ASSIGN APPROPRIATE GENERAL LEDGER ACCOUNT NUMBERS AND FUNDER NUMBERS FOR EACH NEW CONTRACT OR GRANT. - CHIEF FINANCIAL OFFICER WILL DESIGNATE THE APPROPRIATE STAFF RESPONSIBLE FOR PREPARATION OF REPORTS, PAYMENT REQUESTS AND/OR INVOICES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ALAN KELLY | ||||||||||||||
| PRESIDENT (UNTIL 11/2018) | $400,837 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $893 | $0 | $401,730 | $0 | $0 | $0 |
| ERIC R EATON CPA | ||||||||||||||
| TREASURER/CFO/ACTING PRESIDENT | $181,511 | $0 | $0 | $0 | $0 | $0 | $10,000 | $0 | $14,381 | $0 | $205,892 | $0 | $0 | $0 |
| STEVEN E MEYER | ||||||||||||||
| DEAN OF GRADUATE STUDIES | $157,230 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $4,220 | $0 | $161,450 | $0 | $0 | $0 |
| THOMAS CYNKIN PHD | ||||||||||||||
| VICE PRESIDENT, EXTERNAL A | $134,551 | $0 | $0 | $0 | $0 | $0 | $24,500 | $0 | $1,686 | $0 | $160,737 | $0 | $0 | $0 |
| LISA AAFRAA WEBSTER | ||||||||||||||
| VICE PRESIDENT OF ADVANCEMENT | $211,038 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $3,912 | $0 | $214,950 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES AFTER SUBMITTING TO THE IRS. |
| 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 2018. 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 2018. |
| 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 | ADJUCT PREFESSOR FEES: PROGRAM SERVICE EXPENSES 115,945. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 115,945. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 817,193. MANAGEMENT AND GENERAL EXPENSES 41,862. FUNDRAISING EXPENSES 98,063. TOTAL EXPENSES 957,118. BOARD CONSULTING FEES: PROGRAM SERVICE EXPENSES 264,059. MANAGEMENT AND GENERAL EXPENSES 11,846. FUNDRAISING EXPENSES 27,750. TOTAL EXPENSES 303,655. STRATEGIC CONSULTING FEES: PROGRAM SERVICE EXPENSES 158,710. MANAGEMENT AND GENERAL EXPENSES 7,120. FUNDRAISING EXPENSES 16,679. TOTAL EXPENSES 182,509. BRANDING CONSULTING FEES: PROGRAM SERVICE EXPENSES 119,783. MANAGEMENT AND GENERAL EXPENSES 5,374. FUNDRAISING EXPENSES 12,588. TOTAL EXPENSES 137,745. |