Civic Intelligence

Daniel Morgan Academy

EIN 47-1178904 • 501(c)3 • Miromar Lakes, FL

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Profile

The daniel morgan graduate school of national security educates and prepares future leaders to develop actionable solutions to global and domestic security challenges.

19680 Marino Lake Circle 2403Miromar Lakes, FL 33913

dmgs.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2022

Net Margin

100th percentile

903%

Higher net margin than 100% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2021 to 2022

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $4,035,596 (-100%) from 2021

Liabilities

Down

$0

Down $139,873 (-100%) from 2021

Net Assets

Down

$0

Down $3,895,723 (-100%) from 2021

Operations
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$88,929

Down $1,333,019 (-107%) from 2021

Expenses

Down

$714,544

Down $2,709,496 (-79%) from 2021

Net Income

Up

-$803,473

Up $1,376,477 (+63%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2014: $624,761Liabilities 2014: $1,986Net Assets 2014: $622,7752014Assets 2015: $9,722,105Liabilities 2015: $206,212Net Assets 2015: $9,515,8932015Assets 2016: $15,794,576Liabilities 2016: $2,500,700Net Assets 2016: $13,293,8762016Assets 2017: $19,789,147Liabilities 2017: $4,282,353Net Assets 2017: $15,506,7942017Assets 2018: $23,942,701Liabilities 2018: $8,936,743Net Assets 2018: $15,005,9582018Assets 2019: $24,599,637Liabilities 2019: $6,841,415Net Assets 2019: $17,758,2222019Assets 2020: $8,685,318Liabilities 2020: $4,024,013Net Assets 2020: $4,661,3052020Assets 2021: $4,035,596Liabilities 2021: $139,873Net Assets 2021: $3,895,7232021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities$0
Net Assets$0
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$10M$0-$10MRevenue 2014: $500,000Expenses 2014: $87,225Net Income 2014: $412,7752014Revenue 2015: $10,141,494Expenses 2015: $1,408,376Net Income 2015: $8,733,1182015Revenue 2016: $7,618,212Expenses 2016: $4,394,528Net Income 2016: $3,223,6842016Revenue 2017: $8,974,039Expenses 2017: $7,173,358Net Income 2017: $1,800,6812017Revenue 2018: $19,121,984Expenses 2018: $19,310,487Net Income 2018: -$188,5032018Revenue 2019: $15,291,962Expenses 2019: $12,532,572Net Income 2019: $2,759,3902019Revenue 2020: $303,617Expenses 2020: $8,972,171Net Income 2020: -$8,668,5542020Revenue 2021: $1,244,090Expenses 2021: $3,424,040Net Income 2021: -$2,179,9502021Revenue 2022: -$88,929Expenses 2022: $714,544Net Income 2022: -$803,4732022

Highlighted filing

2022

Revenue-$88,929
Expenses$714,544
Net Income-$803,473
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
-$88,929
Expenses
$714,544
Net income
-$803,473
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.09$0.71$0.80
2021Detailed filing. Detailed filing data is available for this year.$4.04$0.14$3.90$1.24$3.42$2.18
2020Detailed filing. Detailed filing data is available for this year.$8.69$4.02$4.66$0.30$8.97$8.67
2019Detailed filing. Detailed filing data is available for this year.$24.6$6.84$17.8$15.3$12.5$2.76
2018Summary only. Only limited summary data is available for this year.$23.9$8.94$15.0$19.1$19.3$0.19
2017Summary only. Only limited summary data is available for this year.$19.8$4.28$15.5$8.97$7.17$1.80
2016Detailed filing. Detailed filing data is available for this year.$15.8$2.50$13.3$7.62$4.39$3.22
2015Detailed filing. Detailed filing data is available for this year.$9.72$0.21$9.52$10.1$1.41$8.73
2014Summary only. Only limited summary data is available for this year.$0.62$0.00$0.62$0.50$0.09$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$3,793,687
Mission and Program Overview

Mission

To educate, train and develop experts and leaders in the national security and intelligence communities. Dma educates students to develop actionable solutions to address global and domestic security challenges.

To educate and prepare future leaders to develop actionable solutions to global and domestic security challenges.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,813,476$0▼ $3,813,476
Cash and Non-Interest-Bearing Accounts$222,120$0▼ $222,120
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,035,596$0▼ $4,035,596
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$139,873--
Total Liabilities$139,873$0▼ $139,873
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,895,723$0▼ $3,895,723
Total Net Assets Fund Balance$3,895,723$0▼ $3,895,723
Total Liabilities and Net Assets / Fund Balance$4,035,596$0▼ $4,035,596

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$3,813,476-▲ $61,332$3,874,808-
2020$5,172,664-▲ $440,811$1,800,000$3,813,475
2019$6,161,318-▲ $11,346$1,000,000$5,172,664
2018$6,925,862-▲ $235,457$1,000,000$6,161,319
2017$9,219,585-▲ $666,277$2,960,000$6,925,862
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
James P CarrollCEO & PresidentFT$138,200$138,200

Board Members and Trustees

NameTitle
Abby S MoffatChair
Calvin FreasTrustee
Marion BowmanTrustee
Sylvia Naylor PhdTrustee
Eric R Eaton CPATreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Carroll Services LLCConsulting Services19680 MARION LAKE CIR 2403, Miromar Lakes, FL 33913$138,200
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$-88,929
Other Revenue
$0
Change in Net Assets
$-803,473
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$571,848
Salaries, Compensation, and Employee Benefits$142,696
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance-$383,394-$383,394
Current Officers, Directors, Trustees, and Key Employees-$138,200-$138,200
Fees for Services Legal-$99,064-$99,064
Fees for Service Investment Mgmnt Fees-$35,005-$35,005
Fees for Services Management-$23,194-$23,194
Fees for Services Other-$20,604-$20,604
Office Expenses-$20,210-$20,210
Payroll Taxes-$4,496-$4,496
Fees for Services Accounting-$1,966-$1,966
Information Technology-$-87-$-87
Other Expenses-$-999-$-999
Occupancy-$-10,503-$-10,503
Total Functional Expenses$0$714,544$0$714,544
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The board of trustees gave james p. Carroll authority to oversee the dissolution of the organization.”

Form 990, Part VI, Section B, Line 11B

“Prior to the filing with the irs the president and ceo 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 C, Line 19

“Governing documents, conflict of interest policy and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Daniel Morgan Graduate School
EIN
47-1178904
Phone
6178999007
Address
19680 MARINO LAKE CIRCLE 2403, MIROMAR LAKES, FL 33913
Doing Business As
Daniel Morgan Graduate School

Signing Officer

Name
James P Carroll
Title
President and CEO
Phone
6178999007
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James P Carroll
Formed
2014
Legal Domicile
Dc
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Cliftonlarsonallen Llp
Address
901 NORTH GLEBE ROAD SUITE 200, ARLINGTON, VA 22203
Preparer
Robert Williams
Phone
5712279500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

“The board of trustees plan of complete dissolution and liquidation. The plan authorizes the dissolution of the school, effective as of february 28, 2022.”

FORM 990, PART XI, LINE 9:

“Endowment -2,473,323. Wind-down trust -474,700. Due to grantor -119,198.”

Financial Statement Notes

PART V, LINE 4:

“Schedule d, endowment funds: all endowment fund assets were returned to the diana davis spencer foundation starting upon dissolution of daniel morgan graduate school and completing by the end of the june 30, 2022 fiscal year. In accordance with the endowment agreement.”

Raw XML AppendixShowing 400 of 416 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/BooksInCareOfDetail/PhoneNum06178999007
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IRS990/DescribedInSection501c3Ind01
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IRS990/DoingBusinessAsName/BusinessNameLine2Txt0OF NATIONAL SECURITY
IRS990/DonorAdvisedFundInd00
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IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt035005
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IRS990/ForeignActivitiesInd00
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IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0672581
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0539003
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt015024882
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt017227985
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt033464451
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt064478
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0569246
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0148697
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0139078
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0187776
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01109275
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02398500
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.40660
IRS990ScheduleA/PublicSupportPY170Pct00.35900
IRS990ScheduleA/PublicSupportTotal170Amt014058414
IRS990ScheduleA/SubstantialContributorsTotAmt019406037
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0672581
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0539003
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt015024882
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt017227985
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt033464451
IRS990ScheduleA/TotalSupportAmt034573726
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03813476
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt061332
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt03874808
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt05172664
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03813475
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0440811
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt01800000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt06161318
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt05172664
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt011346
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt01000000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt06925862
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt06161319
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0235457
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt01000000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt09219585
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt06925862
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0666277
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt02960000
IRS990ScheduleD/DisclosedForCharitablePrpsInd01
IRS990ScheduleD/DisclosedOrgLegCtrlInd01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SCHEDULE D, ENDOWMENT FUNDS: ALL ENDOWMENT FUND ASSETS WERE RETURNED TO THE DIANA DAVIS SPENCER FOUNDATION STARTING UPON DISSOLUTION OF DANIEL MORGAN GRADUATE SCHOOL AND COMPLETING BY THE END OF THE JUNE 30, 2022 FISCAL YEAR. IN ACCORDANCE WITH THE ENDOWMENT AGREEMENT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd01
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0ENDOWMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1WIND-DOWN TRUST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0DIANA DAVIS SPENCER FOUNDATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1DMGS WIND-DOWN TRUST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02022-03-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12020-02-22
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0203672969
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1886099348
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt02473199
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1474700
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt03 BETHESDA METRO CENTER STE 118
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt119680 MARINO LAKE CIRCLE UNIT 2403
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0BETHESDA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1MIROMAR LAKES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0MD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1FL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd020814
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd133913
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: JAMES P. CARROLL
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: THE WIND-DOWN TRUST WAS CREATED TO MAINTAIN THE STUDENT RECORDS OF THE SCHOOL AFTER ITS TERMINATION AND DISSOLUTION. JAMES IS THE TRUSTEE OF THE TRUST.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt2THE BOARD HAS THE AUTHORITY UNDER THE BYLAWS TO MAKE MAJOR CHANGES TO THE ORGANIZATIONS STRUCTURE.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc2PART I, LINE 3:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEES PLAN OF COMPLETE DISSOLUTION AND LIQUIDATION. THE PLAN AUTHORIZES THE DISSOLUTION OF THE SCHOOL, EFFECTIVE AS OF FEBRUARY 28, 2022.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES GAVE JAMES P. CARROLL AUTHORITY TO OVERSEE THE DISSOLUTION OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO THE FILING WITH THE IRS THE PRESIDENT AND CEO WILL REVIEW THE COMPLETED FILING WITH THE PAID PREPARER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ENDOWMENT -2,473,323. WIND-DOWN TRUST -474,700. DUE TO GRANTOR -119,198.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt04035596
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt04035596
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0714544
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0714544
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0139873
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0139873
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03895723
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt0138200
IRS990/TotalRevenueGrp/ExclusionAmt0-88929
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-88929
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04035596
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt019680 MARINO LAKE CIRCLE 2403
IRS990/USAddress/CityNm0MIROMAR LAKES
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033913
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.DMGS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES P CARROLL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT AND CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06178999007
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DANIEL MORGAN GRADUATE SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0DANI
ReturnHeader/Filer/EIN0471178904
ReturnHeader/Filer/PhoneNum06178999007
ReturnHeader/Filer/USAddress/AddressLine1Txt019680 MARINO LAKE CIRCLE 2403
ReturnHeader/Filer/USAddress/CityNm0MIROMAR LAKES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033913

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