Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Distance Education & Training Council
990 • Fiscal year 2017 • EIN 53-0115490
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.32x
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 13.1% of source-year revenue.
Asset Growth
78th percentile
Faster asset growth than 78% of similar nonprofits.
Revenue Growth
7th percentile
Faster revenue growth than 7% of similar nonprofits.
Balance Sheet
Assets
Up$4,038,955
Up $565,154 (+16%) from 2016
Net Assets
Up$2,728,750
Up $157,714 (+6.1%) from 2016
Liabilities
Up$1,310,205
Up $407,440 (+45%) from 2016
Revenue And Expenses
Revenue
Down$2,542,182
Down $583,117 (-19%) from 2016
Expenses
Down$2,545,912
Down $210,932 (-7.7%) from 2016
Net Income
Down-$3,730
Down $372,185 (-101%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2016 to Mar 31, 2017
- Signed
- Jun 30, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $3,353,556
Mission and Program Overview
Mission
The detc is a voluntary, non-governmental, educational organization that does business as a nationally recognized accrediting association, the distance education accrediting commission. The distance education accrediting commission defines, maintains, (continued on schedule o)and promotes educational excellence in distance education. The commission fosters quality assurance, protection of the rights of the students and institutional self-improvement through voluntary accreditation via peer evaluation. Detc accreditation aims to instill public confidence in detc institutions' missions, goals, performances and resources through a rigorous and fair application and peer-developed accreditation standards.
SEE PART III, LINE 1.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,729,578 | $1,881,073 | ▲ $151,495 |
| Savings and Temporary Cash Investments | $1,262,589 | $1,764,177 | ▲ $501,588 |
| Land, Buildings, and Equipment, Net | $348,862 | $319,370 | ▼ $29,492 |
| Prepaid Expenses and Deferred Charges | $96,178 | $52,105 | ▼ $44,073 |
| Cash and Non-Interest-Bearing Accounts | $10,314 | - | - |
| Accounts Receivable | $13,800 | $9,750 | ▼ $4,050 |
| Total Assets | $3,473,801 | $4,038,955 | ▲ $565,154 |
| Other Assets Total | $12,480 | $12,480 | → $0 |
| Liabilities | |||
| Deferred Revenue | $510,687 | $963,167 | ▲ $452,480 |
| Other Liabilities | $299,823 | $287,069 | ▼ $12,754 |
| Accounts Payable and Accrued Expenses | $92,255 | $59,969 | ▼ $32,286 |
| Total Liabilities | $902,765 | $1,310,205 | ▲ $407,440 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,571,036 | $2,728,750 | ▲ $157,714 |
| Total Net Assets Fund Balance | $2,571,036 | $2,728,750 | ▲ $157,714 |
| Total Liabilities and Net Assets / Fund Balance | $3,473,801 | $4,038,955 | ▲ $565,154 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $120,682 | $124,115 | $244,797 |
| Leasehold Improvements | $198,688 | $44,266 | $242,954 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Leah Matthews | Executive Director | FT | $261,010 | $70,815 | $331,825 |
| Nan Bayster Ridgeway | Director of Accreditation | FT | $128,367 | $28,242 | $156,609 |
| Josette P Katz | Chair (see Schedule O) | - | $5,000 | - | $5,000 |
| Nanette Swarthout | Director (see Schedule O) | - | $4,851 | - | $4,851 |
| PATRICK O'MALLEY | Director (see Schedule O) | - | $4,500 | - | $4,500 |
| David Oxenhandler | Director (see Schedule O) | - | $3,419 | - | $3,419 |
Board Members and Trustees
| Name | Title |
|---|---|
| Robert Mayes Jr | Vice Chair |
| Caulyne Barron | Director |
| Christopher Reeves | Director |
| Stella Garlic | Director |
| Ann Rohr | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Madison Hotel | Event Hosting Fees | 1177 15TH ST NW, Washington, DC 20005 | $116,808 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $2,520,568
- Investment Income
- $21,605
- Other Revenue
- $9
- Change in Net Assets
- $-3,730
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,521,557
- Revenue Not Reported on Financial Statements
- $20,625
- Revenue Not Reported on Form 990
- $161,444
- Total Revenue per Audited Statements
- $2,683,001
- Total Revenue per Form 990
- $2,542,182
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,525,123 |
| Salaries, Compensation, and Employee Benefits | $1,020,789 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | - | - | - | $459,405 |
| Other Salaries and Wages | - | - | - | $453,612 |
| Conferences and Meetings | - | - | - | $377,048 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $366,300 |
| Occupancy | - | - | - | $165,457 |
| Travel | - | - | - | $136,302 |
| Fees for Services Legal | - | - | - | $96,900 |
| Pension Plan Contributions | - | - | - | $78,413 |
| Other Employee Benefits | - | - | - | $71,753 |
| Office Expenses | - | - | - | $69,110 |
| Information Technology | - | - | - | $54,856 |
| Depreciation Depletion | - | - | - | $52,434 |
| Payroll Taxes | - | - | - | $50,711 |
| Insurance | - | - | - | $46,065 |
| Fees for Services Accounting | - | - | - | $30,574 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $20,625 |
| All Other Expenses | - | - | - | $2,583 |
| Other Expenses | - | - | - | $375 |
| Total Functional Expenses | $0 | $0 | $0 | $2,545,912 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,545,912 |
| Expenses per Audited Statements | $2,525,287 |
| Total Expenses per Audited Statements | $2,525,287 |
| Expenses Not Reported on Financial Statements | $20,625 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Deferred Improvement Allowance | $191,629 |
| Deferred Rent Abatement | $95,440 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- 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
- Yes
- 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
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“Membership in the council is limited to institutions accredited by the detc accrediting commission.”
Form 990, Part VI, Section A, Line 7A
“Each member of the council has one vote. Only a representative of a member institution may cast the vote for that member institution.”
Form 990, Part VI, Section B, Line 11B
“A draft form 990 was prepared by the outside accountants and reviewed by the executive director. It was then sent to the board of directors for review and comments. Any changes were incorporated and the final form 990 was filed with the irs.”
Form 990, Part VI, Section B, Line 12C
“Conflicts of interest and the potential for them is monitored quarterly by the executive committee. The procedures for addressing a conflict or interest, an appearance of a conflict, or duality of interests are as follows: - prior to any action on an institution involving a conflict of interest, the person having a conflict of interest discloses to the detc executive director all facts material to the conflict of interest. If any interested persons are aware that staff or other persons have a conflict of interest, relevant facts are disclosed by the interested person him/herself to the executive director. - where the appearance of partiality is involved, the person with the conflict of interest advises the next higher person in the process and recuses him/herself. Guidance is sought from the detc executive director in questionable cases. - a person who has a conflict of interest does not participate in nor is permitted to hear any discussion of or vote on any matter being considered. Such person does not attempt to exert his or her personal influence with respect to the matter, either at or outside the meeting. - in the event it is not entirely clear that a conflict of interest exists, the individual with the potential conflict discloses the circumstances to the detc staff member/executive director, who determines whether a conflict of interest exists.”
Form 990, Part VI, Section B, Line 15A
“Detc's compensation committee used comparable compensation data from form 990s of similar organizations within the accrediting community to help determine the salary for detc's executive director. This process was documented in the executive director's employment contract. The last compensation review took place in march 2017.”
Form 990, Part VI, Section C, Line 19
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
FORM 990, PART VII, SECTION A:
“Reportable compensation for josette katz, patrick o'malley, david oxenhandler, and nanette swarthout is for honoraria, valued at or below fair market value, in exchange for services performed in their capacity as directors of the organization.”
Filing and Contact Details
Filer
- Filer Name
- Distance Education & Training Council
- EIN
- 53-0115490
- Phone
- 2022345100
- Address
- 1101 17TH STREET NW NO 808, WASHINGTON, DC 20036
- Doing Business As
- Dist Educat Accrediting Comm (deac)
Signing Officer
- Name
- Leah Matthews
- Title
- Executive Director
- Phone
- 2022345100
- Signed
- 2017-06-30
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Leah Matthews
- Formed
- 1926
- Legal Domicile
- Dc
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 7
- Volunteers
- 12
Preparer
- Firm
- Gelman Rosenberg & Freedman
- Address
- 4550 MONTGOMERY AVE SUITE 650N, BETHESDA, MD 20814-2930
- Phone
- 3019519090
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G
“Accreditation fees 109,844. Honorariums 224,960. Communication/proof reading 14,919. Title iv consultant 10,965. Strategic planning 51,594. Handbook related consulting 5,219. Other contractual expenses 4,500. Cfo consulting 26,600. Temporary staffing 10,804.”
Financial Statement Notes
PART X, LINE 2:
“For the year ended march 31, 2017, detc has documented its consideration of fasb asc 740-10, income taxes, that provides guidance for reporting uncertainty in income taxes and has determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements.”
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| IRS990/Desc | 0 | DISTANCE EDUCATION & TRAINING COUNCIL HAS BEEN THE STANDARD-SETTING AGENCY FOR CORRESPONDENCE STUDY AND DISTANCE EDUCATION INSTITUTIONS SINCE IT WAS ESTABLISHED IN 1926. ITS PURPOSE WAS, AND STILL IS TODAY, "TO FOSTER AND PRESERVE HIGH QUALITY, EDUCATIONALLY SOUND AND WIDELY ACCEPTED DISTANCE EDUCATION AND INDEPENDENT LEARNING INSTITUTIONS."THE DETC ACCREDITING COMMISSION PERFORMS THE INSTITUTIONAL ACCREDITING FUNCTIONS OF THE DETC. DETC MEMBER INSTITUTIONS OFFER MORE THAN 500 DIFFERENT ACADEMIC, VOCATIONAL, AND AVOCATIONAL COURSES BY ONLINE LEARNING OR BY MAIL.MEETINGS AND CONFERENCES WERE HELD TO PROVIDE INFORMATION AND CONSULTING REGARDING ACCREDITATION AND COMPLIANCE. SPONSORSHIPS OF MEETINGS AND CONFERENCES SERVED AS PRIMARY FORUM FOR ACCREDITATION AND QUALITY INVOLVING THE ACADEMIC AND ACCREDITATION COMMUNITIES.THE DETC CONDUCTS A CONTINUING PROFESSIONAL DEVELOPMENT PROGRAM FOR DISTANCE STUDY EDUCATORS. WORKSHOPS, SEMINARS AND CONFERENCES DEVOTED TO DISTANCE EDUCATION ARE HELD EACH YEAR AND ARE OPEN TO ANY INDIVIDUAL WITH AN INTEREST IN DISTANCE EDUCATION. |
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| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 787000 |
| IRS990/GrossReceiptsAmt | 0 | 3353556 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 54856 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 46065 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 45979 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 45979 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1729578 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1881073 |
| IRS990/IRPDocumentCnt | 0 | 77 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 168381 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 348862 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 319370 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 487751 |
| IRS990/LegalDomicileStateCd | 0 | DC |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 811374 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE DETC IS A VOLUNTARY, NON-GOVERNMENTAL, EDUCATIONAL ORGANIZATION THAT OPERATES A NATIONALLY RECOGNIZED ACCREDITING ASSOCIATION, THE DETC ACCREDITING COMMISSION. THE DETC ACCREDITING COMMISSION DEFINES, MAINTAINS, AND PROMOTES EDUCATIONAL EXCELLENCE IN DISTANCE EDUCATION. THE COMMISSION FOSTERS QUALITY ASSURANCE, PROTECTION OF THE RIGHTS OF THE STUDENTS AND INSTITUTIONAL SELF-IMPROVEMENT THROUGH VOLUNTARY ACCREDITATION VIA PEER EVALUATION. DETC ACCREDITATION AIMS TO INSTILL PUBLIC CONFIDENCE IN DETC INSTITUTIONS' MISSIONS, GOALS, PERFORMANCES AND RESOURCES THROUGH A RIGOROUS AND FAIR APPLICATION AND PEER-DEVELOPED ACCREDITATION STANDARDS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2571036 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2728750 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -24374 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -24374 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 161444 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 165457 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 69110 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 12480 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 12480 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 71753 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROF. ASSOCIATION DUES |
| IRS990/OtherExpensesGrp/Desc | 1 | PAYROLL SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | FURNITURE RENTAL |
| IRS990/OtherExpensesGrp/Desc | 3 | AWARDS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 8868 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2533 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1988 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 375 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 299823 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 287069 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 9 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 9 |
| IRS990/OtherRevenueTotalAmt | 0 | 9 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 453612 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 50711 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 78413 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 96178 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 52105 |
| IRS990/PrincipalOfficerNm | 0 | LEAH MATTHEWS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | VISITATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | TITLE IV FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MEETING FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | APPLICATION FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1048586 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 390466 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 266299 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 243767 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 199620 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1048586 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 390466 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 266299 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 243767 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 199620 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 570675 |
| IRS990/PYOtherExpensesAmt | 0 | 1538640 |
| IRS990/PYOtherRevenueAmt | 0 | -15 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2554639 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 368455 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1218204 |
| IRS990/PYTotalExpensesAmt | 0 | 2756844 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3125299 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -3730 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1262589 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1764177 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 20625 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2525287 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 20625 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 20625 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 198688 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 44266 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 242954 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 161444 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 120682 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 124115 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 244797 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 191629 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 95440 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEFERRED IMPROVEMENT ALLOWANCE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED RENT ABATEMENT |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 161444 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 20625 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2521557 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FOR THE YEAR ENDED MARCH 31, 2017, DETC HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 319370 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2545912 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 287069 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2542182 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2683001 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2525287 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/Form990OfOtherOrganizationsInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 261010 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 128367 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 39151 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 19520 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 31664 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 8722 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | LEAH MATTHEWS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | NAN BAYSTER RIDGEWAY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | DIRECTOR OF ACCREDITATION |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 331825 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 156609 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERSHIP IN THE COUNCIL IS LIMITED TO INSTITUTIONS ACCREDITED BY THE DETC ACCREDITING COMMISSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EACH MEMBER OF THE COUNCIL HAS ONE VOTE. ONLY A REPRESENTATIVE OF A MEMBER INSTITUTION MAY CAST THE VOTE FOR THAT MEMBER INSTITUTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A DRAFT FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE EXECUTIVE DIRECTOR. IT WAS THEN SENT TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENTS. ANY CHANGES WERE INCORPORATED AND THE FINAL FORM 990 WAS FILED WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CONFLICTS OF INTEREST AND THE POTENTIAL FOR THEM IS MONITORED QUARTERLY BY THE EXECUTIVE COMMITTEE. THE PROCEDURES FOR ADDRESSING A CONFLICT OR INTEREST, AN APPEARANCE OF A CONFLICT, OR DUALITY OF INTERESTS ARE AS FOLLOWS: - PRIOR TO ANY ACTION ON AN INSTITUTION INVOLVING A CONFLICT OF INTEREST, THE PERSON HAVING A CONFLICT OF INTEREST DISCLOSES TO THE DETC EXECUTIVE DIRECTOR ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. IF ANY INTERESTED PERSONS ARE AWARE THAT STAFF OR OTHER PERSONS HAVE A CONFLICT OF INTEREST, RELEVANT FACTS ARE DISCLOSED BY THE INTERESTED PERSON HIM/HERSELF TO THE EXECUTIVE DIRECTOR. - WHERE THE APPEARANCE OF PARTIALITY IS INVOLVED, THE PERSON WITH THE CONFLICT OF INTEREST ADVISES THE NEXT HIGHER PERSON IN THE PROCESS AND RECUSES HIM/HERSELF. GUIDANCE IS SOUGHT FROM THE DETC EXECUTIVE DIRECTOR IN QUESTIONABLE CASES. - A PERSON WHO HAS A CONFLICT OF INTEREST DOES NOT PARTICIPATE IN NOR IS PERMITTED TO HEAR ANY DISCUSSION OF OR VOTE ON ANY MATTER BEING CONSIDERED. SUCH PERSON DOES NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. - IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT DISCLOSES THE CIRCUMSTANCES TO THE DETC STAFF MEMBER/EXECUTIVE DIRECTOR, WHO DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DETC'S COMPENSATION COMMITTEE USED COMPARABLE COMPENSATION DATA FROM FORM 990S OF SIMILAR ORGANIZATIONS WITHIN THE ACCREDITING COMMUNITY TO HELP DETERMINE THE SALARY FOR DETC'S EXECUTIVE DIRECTOR. THIS PROCESS WAS DOCUMENTED IN THE EXECUTIVE DIRECTOR'S EMPLOYMENT CONTRACT. THE LAST COMPENSATION REVIEW TOOK PLACE IN MARCH 2017. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | REPORTABLE COMPENSATION FOR JOSETTE KATZ, PATRICK O'MALLEY, DAVID OXENHANDLER, AND NANETTE SWARTHOUT IS FOR HONORARIA, VALUED AT OR BELOW FAIR MARKET VALUE, IN EXCHANGE FOR SERVICES PERFORMED IN THEIR CAPACITY AS DIRECTORS OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ACCREDITATION FEES 109,844. HONORARIUMS 224,960. COMMUNICATION/PROOF READING 14,919. TITLE IV CONSULTANT 10,965. STRATEGIC PLANNING 51,594. HANDBOOK RELATED CONSULTING 5,219. OTHER CONTRACTUAL EXPENSES 4,500. CFO CONSULTING 26,600. TEMPORARY STAFFING 10,804. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VII, SECTION A: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 3473801 |
| IRS990/TotalAssetsEOYAmt | 0 | 4038955 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3473801 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4038955 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 7 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2545912 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 902765 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1310205 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 902765 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1310205 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2571036 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $4,038,955
- Liabilities
- $1,310,205
- Net assets
- $2,728,750
- Revenue
- $2,542,182
- Expenses
- $2,545,912
- Net income
- -$3,730