Civic Intelligence

Distance Education & Training Council

990 • Fiscal year 2019 • EIN 53-0115490

Apr 01, 2018 to Mar 31, 2019 • Filed on Sep 03, 2019

1101 17th Street NW No 808Washington, DC 20036

(202) 234-5100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.30x

Higher debt load relative to assets than 68% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

73rd percentile

0.35x

Higher debt load relative to revenue than 73% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

45th percentile

2.7%

Higher net margin than 45% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

94th percentile

$369,183

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Asset Growth

45th percentile

4.0%

Faster asset growth than 45% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

81st percentile

16%

Faster revenue growth than 81% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,778,311

Up $146,607 (+4.0%) from 2018

Net Assets

Up

$2,640,598

Up $84,621 (+3.3%) from 2018

Liabilities

Up

$1,137,713

Up $61,986 (+5.8%) from 2018

Revenue

Up

$3,243,617

Up $450,934 (+16%) from 2018

Expenses

Up

$3,157,592

Up $113,425 (+3.7%) from 2018

Net Income

Up

$86,025

Up $337,509 (+134%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $2,525,041Liabilities 2012: $804,233Net Assets 2012: $1,720,8082012Assets 2013: $2,861,299Liabilities 2013: $834,499Net Assets 2013: $2,026,8002013Assets 2014: $3,213,800Liabilities 2014: $915,346Net Assets 2014: $2,298,4542014Assets 2015: $3,372,537Liabilities 2015: $1,101,052Net Assets 2015: $2,271,4852015Assets 2016: $3,473,801Liabilities 2016: $902,765Net Assets 2016: $2,571,0362016Assets 2017: $4,038,955Liabilities 2017: $1,310,205Net Assets 2017: $2,728,7502017Assets 2018: $3,631,704Liabilities 2018: $1,075,727Net Assets 2018: $2,555,9772018Assets 2019: $3,778,311Liabilities 2019: $1,137,713Net Assets 2019: $2,640,5982019Assets 2020: $3,391,030Liabilities 2020: $985,849Net Assets 2020: $2,405,1812020Assets 2021: $4,122,632Liabilities 2021: $1,128,118Net Assets 2021: $2,994,5142021Assets 2022: $4,645,573Liabilities 2022: $1,276,094Net Assets 2022: $3,369,4792022Assets 2023: $4,636,940Liabilities 2023: $1,603,608Net Assets 2023: $3,033,3322023Assets 2024: $4,947,714Liabilities 2024: $1,810,631Net Assets 2024: $3,137,0832024Assets 2025: $7,280,391Liabilities 2025: $3,802,396Net Assets 2025: $3,477,9952025

Highlighted filing

2019

Assets$3,778,311
Liabilities$1,137,713
Net Assets$2,640,598

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $2,102,820Expenses 2012: $1,980,842Net Income 2012: $121,9782012Revenue 2013: $2,800,402Expenses 2013: $2,500,613Net Income 2013: $299,7892013Revenue 2014: $2,610,995Expenses 2014: $2,330,587Net Income 2014: $280,4082014Revenue 2015: $2,658,186Expenses 2015: $2,706,691Net Income 2015: -$48,5052015Revenue 2016: $3,125,299Expenses 2016: $2,756,844Net Income 2016: $368,4552016Revenue 2017: $2,542,182Expenses 2017: $2,545,912Net Income 2017: -$3,7302017Revenue 2018: $2,792,683Expenses 2018: $3,044,167Net Income 2018: -$251,4842018Revenue 2019: $3,243,617Expenses 2019: $3,157,592Net Income 2019: $86,0252019Revenue 2020: $3,159,366Expenses 2020: $3,192,238Net Income 2020: -$32,8722020Revenue 2021: $2,486,723Expenses 2021: $2,431,138Net Income 2021: $55,5852021Revenue 2022: $3,239,477Expenses 2022: $2,753,157Net Income 2022: $486,3202022Revenue 2023: $3,267,351Expenses 2023: $3,448,617Net Income 2023: -$181,2662023Revenue 2024: $3,363,294Expenses 2024: $3,523,200Net Income 2024: -$159,9062024Revenue 2025: $4,660,836Expenses 2025: $3,788,826Net Income 2025: $872,0102025

Highlighted filing

2019

Revenue$3,243,617
Expenses$3,157,592
Net Income$86,025
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Sep 3, 2019
Return Version
2018v3.1
Gross Receipts
$3,253,485
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
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,019,339$2,159,916▲ $140,577
Savings and Temporary Cash Investments$1,201,283$1,204,972▲ $3,689
Land, Buildings, and Equipment, Net$245,570$194,505▼ $51,065
Prepaid Expenses and Deferred Charges$105,986$122,877▲ $16,891
Accounts Receivable$42,496$83,534▲ $41,038
Cash and Non-Interest-Bearing Accounts$4,550$27▼ $4,523
Total Assets$3,631,704$3,778,311▲ $146,607
Other Assets Total$12,480$12,480→ $0
Liabilities
Deferred Revenue$734,544$767,194▲ $32,650
Other Liabilities$270,498$250,018▼ $20,480
Accounts Payable and Accrued Expenses$70,685$120,501▲ $49,816
Total Liabilities$1,075,727$1,137,713▲ $61,986
Net Assets / Fund Balance
Unrestricted Net Assets$2,555,977$2,640,598▲ $84,621
Total Net Assets Fund Balance$2,555,977$2,640,598▲ $84,621
Total Liabilities and Net Assets / Fund Balance$3,631,704$3,778,311▲ $146,607

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$46,996$206,634$253,630
Leasehold Improvements$147,509$95,445$242,954
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leah MatthewsExecutive DirectorFT$285,582$83,601$369,183
Nan Bayster RidgewayDirector of AccreditationFT$140,852$30,635$171,487
Kimberly CookMgr. of Institutional ReviewFT$107,954$32,294$140,248
Wanda NitschDirector (see Sch. O)-$6,700-$6,700
Jack GoetzDirector (see Sch. O)-$6,000-$6,000
Lucien Skip CaponeVice Chair (see Sch. O)-$4,000-$4,000
Michael HarterTreas./chair of Comm. (from 02/19)-$3,500-$3,500
John SabatiniDirector (see Sch. O)-$2,500-$2,500

Board Members and Trustees

NameTitle
Caulyne BarronChair
Christopher ReevesTreas./chair of Comm. (until 01/19)
Cheryl HayekDirector
Gordon DrummondDirector
Stella GarlickDirector
Michael CurdDirector (from 02/2019)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,151,211
Investment Income
$82,761
Other Revenue
$9,645
Change in Net Assets
$86,025

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,220,758
Revenue Not Reported on Financial Statements
$22,859
Revenue Not Reported on Form 990
$-1,404
Total Revenue per Audited Statements
$3,219,354
Total Revenue per Form 990
$3,243,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,996,242
Salaries, Compensation, and Employee Benefits$1,161,350
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$572,299
Travel---$488,118
Fees for Services Other---$453,123
Current Officers, Directors, Trustees, and Key Employees---$396,478
Conferences and Meetings---$313,412
Information Technology---$170,163
Occupancy---$146,999
Fees for Services Legal---$117,171
Office Expenses---$81,494
Pension Plan Contributions---$74,937
Depreciation Depletion---$59,898
Other Employee Benefits---$59,572
Payroll Taxes---$58,064
Fees for Services Accounting---$50,677
Insurance---$47,125
Fees for Service Investment Mgmnt Fees---$22,859
Other Expenses---$2,857
All Other Expenses---$381
Total Functional Expenses$0$0$0$3,157,592

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,157,592
Expenses per Audited Statements$3,134,733
Total Expenses per Audited Statements$3,134,733
Expenses Not Reported on Financial Statements$22,859
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 ItemAmount
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

LiabilityAmount
Deferred Improvement Allowance$146,540
Deferred Rent Abatement$103,478
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

Each commissioner, evaluator, subject specialist, consultant, administrative staff, appeals panel member, and employee is required to annually review, sign and abide by the detc conflict of interest policy. Each commission must also review, sign, and abide by detc's conflict of interest disclosure form before each commission meeting. These forms are kept on file or stored electronically at the detc offices. Conflicts of interest and the potential for them are monitored quarterly by the executive committee. The procedures for addressing a conflict of 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 2019.

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 lucien capone, michael harter, wanda nitsch, jack goetz and john sabatini 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
2019-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leah Matthews
Formed
1926
Legal Domicile
Dc
Voting Board Members
10
Independent Board Members
10
Employees
8
Volunteers
10

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 800N, BETHESDA, MD 20814-2930
Phone
3019519090
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Communication/proofreading 16,143. Title iv consultant 7,800. Strategic planning 18,523. Handbook-related consulting 1,950. Other consulting fees 5,000. Retirement - 3rd party services 2,193. Cfo consulting 16,085. Honorariums 385,429.

Financial Statement Notes

PART X, LINE 2:

For the year ended march 31, 2019, 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/Form990PartVIISectionAGrp/TitleTxt1TREAS./CHAIR OF COMM. (UNTIL 01/19)
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREAS./CHAIR OF COMM. (FROM 02/19)
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR (SEE SCH. O)
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR (SEE SCH. O)
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR (SEE SCH. O)
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR (SEE SCH. O)
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR (FROM 02/2019)
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR OF ACCREDITATION
IRS990/Form990PartVIISectionAGrp/TitleTxt13MGR. OF INSTITUTIONAL REVIEW
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01926
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt030132
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt040000
IRS990/GrossReceiptsAmt03253485
IRS990/GrossRentsGrp/RealAmt08950
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0170163
IRS990/InsuranceGrp/TotalAmt047125
IRS990/InvestmentIncomeGrp/ExclusionAmt052629
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt052629
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02019339
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02159916
IRS990/IRPDocumentCnt0111
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0302079
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0245570
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0194505
IRS990/LandBldgEquipCostOrOtherBssAmt0496584
IRS990/LegalDomicileStateCd0DC
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt09868
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02555977
IRS990/NetAssetsOrFundBalancesEOYAmt02640598
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt030132
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt030132
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt08950
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt08950
IRS990/NetUnrelatedBusTxblIncmAmt07489
IRS990/NetUnrlzdGainsLossesInvstAmt0-1404
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0146999
IRS990/OfficeExpensesGrp/TotalAmt081494
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt012480
IRS990/OtherAssetsTotalGrp/EOYAmt012480
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt059572
IRS990/OtherExpensesGrp/Desc0BAD DEBT
IRS990/OtherExpensesGrp/Desc1PROF. ASSOCIATION DUES
IRS990/OtherExpensesGrp/Desc2AWARDS
IRS990/OtherExpensesGrp/Desc3PAYROLL SERVICES
IRS990/OtherExpensesGrp/TotalAmt028127
IRS990/OtherExpensesGrp/TotalAmt110506
IRS990/OtherExpensesGrp/TotalAmt23332
IRS990/OtherExpensesGrp/TotalAmt32857
IRS990/OtherLiabilitiesGrp/BOYAmt0270498
IRS990/OtherLiabilitiesGrp/EOYAmt0250018
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt0695
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0695
IRS990/OtherRevenueTotalAmt0695
IRS990/OtherSalariesAndWagesGrp/TotalAmt0572299
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt058064
IRS990/PensionPlanContributionsGrp/TotalAmt074937
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0105986
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0122877
IRS990/PrincipalOfficerNm0LEAH MATTHEWS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1VISITATION FEES
IRS990/ProgramServiceRevenueGrp/Desc2CURRICULUM REVIEW
IRS990/ProgramServiceRevenueGrp/Desc3TITLE IV FEES
IRS990/ProgramServiceRevenueGrp/Desc4MEETING FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01166088
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1613046
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2322750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3322636
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4272162
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01166088
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1613046
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2322750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3322636
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4272162
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt099047
IRS990/PYOtherExpensesAmt01989202
IRS990/PYOtherRevenueAmt03343
IRS990/PYProgramServiceRevenueAmt02690293
IRS990/PYRevenuesLessExpensesAmt0-251484
IRS990/PYSalariesCompEmpBnftPaidAmt01054965
IRS990/PYTotalExpensesAmt03044167
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02792683
IRS990/ReconcilationRevenueExpnssAmt086025
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt08950
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01201283
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01204972
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt022859
IRS990ScheduleD/ExpensesSubtotalAmt03134733
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt022859
IRS990ScheduleD/InvestmentExpensesNotIncldAmt022859
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0147509
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt095445
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0242954
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1404
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt046996
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0206634
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0253630
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0146540
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1103478
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED IMPROVEMENT ALLOWANCE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED RENT ABATEMENT
IRS990ScheduleD/RevenueNotReportedAmt0-1404
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt022859
IRS990ScheduleD/RevenueSubtotalAmt03220758
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR THE YEAR ENDED MARCH 31, 2019, 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0194505
IRS990ScheduleD/TotalExpensesPerForm990Amt03157592
IRS990ScheduleD/TotalLiabilityAmt0250018
IRS990ScheduleD/TotalRevenuePerForm990Amt03243617
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03219354
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03134733
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0285582
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1140852
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount05000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt043587
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt121460
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt035014
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt19175
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LEAH MATTHEWS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1NAN BAYSTER RIDGEWAY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DIRECTOR OF ACCREDITATION
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0369183
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1171487
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0BONUS COMPENSATION IS REFLECTED IN PART II, COLUMN (B)(II).
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 7
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IN THE COUNCIL IS LIMITED TO INSTITUTIONS ACCREDITED BY THE DETC ACCREDITING COMMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH MEMBER OF THE COUNCIL HAS ONE VOTE. ONLY A REPRESENTATIVE OF A MEMBER INSTITUTION MAY CAST THE VOTE FOR THAT MEMBER INSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A 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/ExplanationTxt3EACH COMMISSIONER, EVALUATOR, SUBJECT SPECIALIST, CONSULTANT, ADMINISTRATIVE STAFF, APPEALS PANEL MEMBER, AND EMPLOYEE IS REQUIRED TO ANNUALLY REVIEW, SIGN AND ABIDE BY THE DETC CONFLICT OF INTEREST POLICY. EACH COMMISSION MUST ALSO REVIEW, SIGN, AND ABIDE BY DETC'S CONFLICT OF INTEREST DISCLOSURE FORM BEFORE EACH COMMISSION MEETING. THESE FORMS ARE KEPT ON FILE OR STORED ELECTRONICALLY AT THE DETC OFFICES. CONFLICTS OF INTEREST AND THE POTENTIAL FOR THEM ARE MONITORED QUARTERLY BY THE EXECUTIVE COMMITTEE. THE PROCEDURES FOR ADDRESSING A CONFLICT OF 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/ExplanationTxt4DETC'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 2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6REPORTABLE COMPENSATION FOR LUCIEN CAPONE, MICHAEL HARTER, WANDA NITSCH, JACK GOETZ AND JOHN SABATINI 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/ExplanationTxt7COMMUNICATION/PROOFREADING 16,143. TITLE IV CONSULTANT 7,800. STRATEGIC PLANNING 18,523. HANDBOOK-RELATED CONSULTING 1,950. OTHER CONSULTING FEES 5,000. RETIREMENT - 3RD PARTY SERVICES 2,193. CFO CONSULTING 16,085. HONORARIUMS 385,429.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
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 B, LINE 15A

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.28$3.80$3.48$4.66$3.79$0.87
2024Detailed filing. Detailed filing data is available for this year.$4.95$1.81$3.14$3.36$3.52$0.16
2023Detailed filing. Detailed filing data is available for this year.$4.64$1.60$3.03$3.27$3.45$0.18
2022Detailed filing. Detailed filing data is available for this year.$4.65$1.28$3.37$3.24$2.75$0.49
2021Detailed filing. Detailed filing data is available for this year.$4.12$1.13$2.99$2.49$2.43$0.06
2020Detailed filing. Detailed filing data is available for this year.$3.39$0.99$2.41$3.16$3.19$0.03
2019Detailed filing. Detailed filing data is available for this year.$3.78$1.14$2.64$3.24$3.16$0.09
2018Detailed filing. Detailed filing data is available for this year.$3.63$1.08$2.56$2.79$3.04$0.25
2017Detailed filing. Detailed filing data is available for this year.$4.04$1.31$2.73$2.54$2.55$0.00
2016Detailed filing. Detailed filing data is available for this year.$3.47$0.90$2.57$3.13$2.76$0.37
2015Summary only. Only limited summary data is available for this year.$3.37$1.10$2.27$2.66$2.71$0.05
2014Summary only. Only limited summary data is available for this year.$3.21$0.92$2.30$2.61$2.33$0.28
2013Summary only. Only limited summary data is available for this year.$2.86$0.83$2.03$2.80$2.50$0.30
2012Summary only. Only limited summary data is available for this year.$2.53$0.80$1.72$2.10$1.98$0.12