Civic Intelligence

Distance Education & Training Council

990 • Fiscal year 2020 • EIN 53-0115490

Apr 01, 2019 to Mar 31, 2020 • Filed on Aug 12, 2020

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

69th percentile

0.29x

Higher debt load relative to assets than 69% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

63rd percentile

0.31x

Higher debt load relative to revenue than 63% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Net Margin

29th percentile

-1.0%

Higher net margin than 29% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

94th percentile

$388,037

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Asset Growth

13th percentile

-10%

Faster asset growth than 13% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

64th percentile

-2.6%

Faster revenue growth than 64% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$3,391,030

Down $387,281 (-10%) from 2019

Net Assets

Down

$2,405,181

Down $235,417 (-8.9%) from 2019

Liabilities

Down

$985,849

Down $151,864 (-13%) from 2019

Revenue

Down

$3,159,366

Down $84,251 (-2.6%) from 2019

Expenses

Up

$3,192,238

Up $34,646 (+1.1%) from 2019

Net Income

Down

-$32,872

Down $118,897 (-138%) from 2019

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

2020

Assets$3,391,030
Liabilities$985,849
Net Assets$2,405,181

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

2020

Revenue$3,159,366
Expenses$3,192,238
Net Income-$32,872
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Aug 12, 2020
Return Version
2019v5.1
Gross Receipts
$3,255,881
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$2,159,916$2,029,893▼ $130,023
Savings and Temporary Cash Investments$1,204,972$1,050,073▼ $154,899
Land, Buildings, and Equipment, Net$194,505$153,472▼ $41,033
Prepaid Expenses and Deferred Charges$122,877$120,108▼ $2,769
Accounts Receivable$83,534$25,004▼ $58,530
Cash and Non-Interest-Bearing Accounts$27--
Total Assets$3,778,311$3,391,030▼ $387,281
Other Assets Total$12,480$12,480→ $0
Liabilities
Deferred Revenue$767,194$676,298▼ $90,896
Other Liabilities$250,018$225,526▼ $24,492
Accounts Payable and Accrued Expenses$120,501$84,025▼ $36,476
Total Liabilities$1,137,713$985,849▼ $151,864
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,640,598$2,405,181▼ $235,417
Total Net Assets Fund Balance$2,640,598$2,405,181▼ $235,417
Total Liabilities and Net Assets / Fund Balance$3,778,311$3,391,030▼ $387,281

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$31,553$235,560$267,113
Leasehold Improvements$121,919$121,035$242,954
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leah K MatthewsExecutive DirectorFT$303,951$84,086$388,037
Nan B RidgewayDirector of AccreditationFT$152,974$33,831$186,805
Kimberly CookMgr. of Institutional ReviewFT$113,352$35,016$148,368
Lucien Skip CaponeVice Chair-$7,500-$7,500
Jack GoetzBoard Member-$6,000-$6,000
Wanda NitschBoard Member-$6,000-$6,000
John SabatiniBoard Member-$4,000-$4,000
Michael HarterTreasurer-$3,500-$3,500

Board Members and Trustees

NameTitle
Caulyne BarronChair
Cheryl HayekBoard Member
Gordon DrummondBoard Member
Michael CurdBoard Member
Traci LeeBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,044,417
Investment Income
$106,604
Other Revenue
$8,345
Change in Net Assets
$-32,872

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,134,440
Revenue Not Reported on Financial Statements
$24,926
Revenue Not Reported on Form 990
$-202,545
Total Revenue per Audited Statements
$2,931,895
Total Revenue per Form 990
$3,159,366
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,947,775
Salaries, Compensation, and Employee Benefits$1,244,463
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$617,909
Travel---$472,648
Fees for Services Other---$412,873
Current Officers, Directors, Trustees, and Key Employees---$403,447
Conferences and Meetings---$372,406
Occupancy---$150,505
Information Technology---$142,708
Fees for Services Legal---$125,583
Pension Plan Contributions---$105,983
Office Expenses---$73,779
Payroll Taxes---$66,177
Depreciation Depletion---$54,516
Other Employee Benefits---$50,947
Fees for Services Accounting---$49,880
Insurance---$46,863
Fees for Service Investment Mgmnt Fees---$24,926
Other Expenses---$1,566
Total Functional Expenses$0$0$0$3,192,238

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,192,238
Expenses per Audited Statements$3,167,312
Total Expenses per Audited Statements$3,167,312
Expenses Not Reported on Financial Statements$24,926
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$124,076
Deferred Rent Abatement$101,450
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 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
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
2020-08-12
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
10
Volunteers
10

Preparer

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

Additional Explanations

Form 990, Part IX, Line 11G

Communication/proofreading 24,222. Title iv consultant 7,200. Handbook-related consulting 8,000. Other consulting fees 20,123. Retirement - 3rd party services 302. Cfo consulting 37,100. Honorariums 315,926.

Financial Statement Notes

PART X, LINE 2:

For the year ended march 31, 2020, 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/ActivityOrMissionDesc0SEE PART III, LINE 1.
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IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR OF ACCREDITATION
IRS990/Form990PartVIISectionAGrp/TitleTxt12MGR. OF INSTITUTIONAL REVIEW
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01926
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt050099
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0146614
IRS990/GrossReceiptsAmt03255881
IRS990/GrossRentsGrp/RealAmt08204
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0142708
IRS990/InsuranceGrp/TotalAmt046863
IRS990/InvestmentIncomeGrp/ExclusionAmt056505
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt056505
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02159916
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02029893
IRS990/IRPDocumentCnt0106
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0356595
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0194505
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0153472
IRS990/LandBldgEquipCostOrOtherBssAmt0510067
IRS990/LegalDomicileStateCd0DC
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt096515
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/NetAssetsOrFundBalancesBOYAmt02640598
IRS990/NetAssetsOrFundBalancesEOYAmt02405181
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt050099
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt050099
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt08204
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt08204
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-202545
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02640598
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02405181
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0150505
IRS990/OfficeExpensesGrp/TotalAmt073779
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt012480
IRS990/OtherAssetsTotalGrp/EOYAmt012480
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt050947
IRS990/OtherExpensesGrp/Desc0PROF. ASSOCIATION DUES
IRS990/OtherExpensesGrp/Desc1AWARDS
IRS990/OtherExpensesGrp/Desc2PAYROLL PROCESSING FEES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt09510
IRS990/OtherExpensesGrp/TotalAmt16908
IRS990/OtherExpensesGrp/TotalAmt23104
IRS990/OtherExpensesGrp/TotalAmt31566
IRS990/OtherLiabilitiesGrp/BOYAmt0250018
IRS990/OtherLiabilitiesGrp/EOYAmt0225526
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt0141
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0141
IRS990/OtherRevenueTotalAmt0141
IRS990/OtherSalariesAndWagesGrp/TotalAmt0617909
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt066177
IRS990/PensionPlanContributionsGrp/TotalAmt0105983
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0122877
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0120108
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/Desc3MEETING FEES
IRS990/ProgramServiceRevenueGrp/Desc4APPLICATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01763219
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1596200
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2256250
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3247874
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4174850
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01763219
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1596200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2256250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3247874
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4174850
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt082761
IRS990/PYOtherExpensesAmt01996242
IRS990/PYOtherRevenueAmt09645
IRS990/PYProgramServiceRevenueAmt03151211
IRS990/PYRevenuesLessExpensesAmt086025
IRS990/PYSalariesCompEmpBnftPaidAmt01161350
IRS990/PYTotalExpensesAmt03157592
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03243617
IRS990/ReconcilationRevenueExpnssAmt0-32872
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt08204
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01204972
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01050073
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt024926
IRS990ScheduleD/ExpensesSubtotalAmt03167312
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt024926
IRS990ScheduleD/InvestmentExpensesNotIncldAmt024926
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0121919
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0121035
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0242954
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-202545
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt031553
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0235560
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0267113
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0124076
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1101450
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED IMPROVEMENT ALLOWANCE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED RENT ABATEMENT
IRS990ScheduleD/RevenueNotReportedAmt0-202545
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt024926
IRS990ScheduleD/RevenueSubtotalAmt03134440
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR THE YEAR ENDED MARCH 31, 2020, 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/TotalBookValueLandBuildingsAmt0153472
IRS990ScheduleD/TotalExpensesPerForm990Amt03192238
IRS990ScheduleD/TotalLiabilityAmt0225526
IRS990ScheduleD/TotalRevenuePerForm990Amt03159366
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02931895
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03167312
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0303951
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1152974
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
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/DeferredCompensationFlngOrgAmt038970
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt110518
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt045116
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt123313
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LEAH K MATTHEWS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1NAN B RIDGEWAY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DIRECTOR OF ACCREDITATION
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0388037
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1186805
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
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 24,222. TITLE IV CONSULTANT 7,200. HANDBOOK-RELATED CONSULTING 8,000. OTHER CONSULTING FEES 20,123. RETIREMENT - 3RD PARTY SERVICES 302. CFO CONSULTING 37,100. HONORARIUMS 315,926.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VII, SECTION A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00

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