Civic Intelligence

Desert Area Resources and Training

EIN 95-2866228 • 501(c)3 • Ridgecrest, CA

Profile

To provide services and opportunities to people who have developmental disabilities or other special needs, so they and their families can pursue the dreams and lifestyles they choose.

201 E Ridgecrest BlvdRidgecrest, CA 93555

www.dartontarget.org

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.90x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.40x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

42nd percentile

1.1%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

54th percentile

9.0%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,362,072

Up $159,577 (+13%) from 2020

Liabilities

Up

$1,220,929

Up $125,837 (+11%) from 2020

Net Assets

Up

$141,143

Up $33,740 (+31%) from 2020

Revenue

Up

$3,066,951

Up $254,154 (+9.0%) from 2020

Expenses

Down

$3,033,211

Down $475,764 (-14%) from 2020

Net Income

Up

$33,740

Up $729,918 (+105%) from 2020

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,560,936Liabilities 2012: $291,330Net Assets 2012: $1,269,6062012Assets 2013: $1,158,561Liabilities 2013: $248,046Net Assets 2013: $910,5152013Assets 2014: $1,150,936Liabilities 2014: $241,533Net Assets 2014: $909,4032014Assets 2015: $1,084,152Liabilities 2015: $243,734Net Assets 2015: $840,4182015Assets 2016: $1,135,488Liabilities 2016: $202,787Net Assets 2016: $932,7012016Assets 2017: $1,528,601Liabilities 2017: $532,183Net Assets 2017: $996,4182017Assets 2018: $1,561,793Liabilities 2018: $708,007Net Assets 2018: $853,7862018Assets 2019: $1,316,399Liabilities 2019: $556,180Net Assets 2019: $760,2192019Assets 2020: $1,202,495Liabilities 2020: $1,095,092Net Assets 2020: $107,4032020Assets 2021: $1,362,072Liabilities 2021: $1,220,929Net Assets 2021: $141,1432021

Highlighted filing

2021

Assets$1,362,072
Liabilities$1,220,929
Net Assets$141,143

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2012: $3,295,064Expenses 2012: $3,328,268Net Income 2012: -$33,2042012Revenue 2013: $3,293,435Expenses 2013: $3,652,526Net Income 2013: -$359,0912013Revenue 2014: $3,284,728Expenses 2014: $3,285,840Net Income 2014: -$1,1122014Revenue 2015: $3,365,226Expenses 2015: $3,434,211Net Income 2015: -$68,9852015Revenue 2016: $3,221,612Expenses 2016: $3,129,329Net Income 2016: $92,2832016Revenue 2017: $3,658,471Expenses 2017: $3,594,754Net Income 2017: $63,7172017Revenue 2018: $3,442,034Expenses 2018: $3,584,666Net Income 2018: -$142,6322018Revenue 2019: $3,398,269Expenses 2019: $3,480,029Net Income 2019: -$81,7602019Revenue 2020: $2,812,797Expenses 2020: $3,508,975Net Income 2020: -$696,1782020Revenue 2021: $3,066,951Expenses 2021: $3,033,211Net Income 2021: $33,7402021

Highlighted filing

2021

Revenue$3,066,951
Expenses$3,033,211
Net Income$33,740

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.2
Gross Receipts
$3,066,951
Mission and Program Overview

Mission

To provide services and opportunities to people who have developmental disabilities or other special needs, so they and their families can pursue the dreams and lifestyles they choose.

To provide services and opportunities to people who have intellectual or developmental disabilities or other special needs, so they and their families can pursue the dreams and lifestyles they choose.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$865,666$940,389▲ $74,723
Savings and Temporary Cash Investments-$161,881-
Prepaid Expenses and Deferred Charges$48,590$134,060▲ $85,470
Cash and Non-Interest-Bearing Accounts$262,341$99,395▼ $162,946
Total Assets$1,202,495$1,362,072▲ $159,577
Other Assets Total$25,898$26,347▲ $449
Liabilities
Unsecured Notes Loans Payable$976,970$976,474▼ $496
Accounts Payable and Accrued Expenses$118,122$244,455▲ $126,333
Total Liabilities$1,095,092$1,220,929▲ $125,837
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$107,403$141,143▲ $33,740
Total Net Assets Fund Balance$107,403$141,143▲ $33,740
Total Liabilities and Net Assets / Fund Balance$1,202,495$1,362,072▲ $159,577

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$846,557$651,766$1,498,323
Equipment$48,170$345,492$393,662
Land$69,113-$69,113
Leasehold Improvements$-23,451$68,940$45,489
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cristine BridgesCops/current CEOFT$79,739$79,739

Board Members and Trustees

NameTitle
Michelle KilikauskasChairperson
Bill OpalewskiDirector
Charlotte OstermannDirector
Connie WhiteDirector
Gregg BoskeDirector
Joey MartinDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$61,796
Program Service Revenue
$3,003,826
Investment Income
$54
Other Revenue
$1,275
All Other Contributions
$49,745
Change in Net Assets
$33,740

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,066,951
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,066,951
Total Revenue per Form 990
$3,066,951
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,446,675
Other Expenses$586,536
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,725,001$451,185-$2,176,186
Payroll Taxes$116,585$29,146-$145,731
All Other Expenses$108,231$27,058-$135,289
Insurance$73,954$18,488-$92,442
Current Officers, Directors, Trustees, and Key Employees$79,739--$79,739
Other Employee Benefits$36,015$9,004-$45,019
Occupancy$33,011$8,253-$41,264
Other Expenses$24,984$6,246-$31,230
Office Expenses$18,570$4,642-$23,212
Fees for Services Other$13,675$3,419-$17,094
Fees for Services Legal$9,581$2,395-$11,976
Fees for Services Accounting$7,620$1,905-$9,525
Advertising$6,462$1,615-$8,077
Travel$3,666$917-$4,583
Total Functional Expenses$2,426,569$606,642$0$3,033,211

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,033,211
Total Expenses per Audited Statements$3,033,211
Total Expenses per Form 990$3,033,211
Expenses Not Reported on Financial Statements$0
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
Lobbying activity
No
Subject to proxy tax
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form 990 is reveiwed by the chief financial officer, chief executive officer and the finance committee. A complete copy is provided to the board prior to filing with the irs.

Form 990, Part VI, Section B, Line 12C

Dart has a substantial interest in all of its business ventures and activities and maintains policies that are designed to protect our financial interests, and the employees, who depend upon dart's ongoing success for providing a basis for continued employment. Dart requires employees and the members of the board of directors (covered persons) to comply with its conflict of interest policy. The policy recognizes that dart has the right to insist upon the undivided loyalty and ethical practices of its employees throughout their employment. In keeping with this right, dart requires the following commitment from employees and the members of the board of directors, subject to the provisions of all applicable federal, state, and local laws: every employee and board member of dart has a legal and ethical responsibility to promote dart's best interests. Employees or board members may not engage in any conduct or activities that are inconsistent with dart's best interest or that in any manner disrupts, undermines, or impairs our relationship with any customer or prospective customer or person served or any outside organization, person or entity with which we have or propose to enter into an arrangement, agreement, or contractual relationship of any kind. Employees and board members must also agree that they will not interfere with, disrupt, or impair any relationship between dart and any employee, consultant, representative, or any outside organization with which we have or propose to enter into a contractual relationship, arrangement, or program. If a member of the board of directors anticipates involvement with a concern, including doing business with dart, we require the member to inform the board of the nature and extent of the interest in the concern. Further, we require the member to be excluded from any participation in discussion of or voting on the matter in which a conflict is deemed to exist by a majority of the members of the board of directors. Dart reserves the right to determine that other relationships that are not specifically covered by this policy represent actual or potential conflicts of interest. In any case where dart determines, in its sole discretion, that a relationship between the an employee or board member and a non-employee or an employee or board member and an outside organization or individual presents an actual or potential conflict of interest, or the appearance of a conflict of interest, dart will provide the employee or board member an opportunity to remedy this situation. Should the employee or board member fail to resolve the conflict, potential conflict, or the appearance of a conflict, dart may take whatever action it determines to be appropriate to avoid or prevent the continuation of the actual or potential conflict of interest. Such action may include, but is not necessarily limited to, transfers, reassignments, changing shifts or responsibilities, or, where it deems such action appropriate, disciplinary action up to and including the possibility of immediate termination.

Form 990, Part VI, Section B, Line 15

An agency wide salary survey/evaluation is performed and a comparable salary is determined based on other organizations of their size taking into consideration low ends and high ends of the spectrum. All salaries will cap out based on overall budget amounts.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statement are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Desert Area Resources and Training
EIN
95-2866228
Phone
7603759787
Address
201 E RIDGECREST BLVD, RIDGECREST, CA 93555

Signing Officer

Name
Cristine Bridges
Title
CEO
Phone
7603759787
Signed
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cristine Bridges
Formed
1961
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
139
Volunteers
6

Preparer

Firm
Vasquez & Company Llp
Address
655 N CENTRAL AVE STE 1550, GLENDALE, CA 91203
Preparer
Regina Prince CPA
Phone
2138731700
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Outside contract services: program service expenses 13,675. Management and general expenses 3,419. Fundraising expenses 0. Total expenses 17,094.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from taxation under section 501(c)(3) of the internal revenue code and the california revenue and taxation code section 23701d and is generally not subject to federal or state income taxes. However, the organization is subject to income taxes on any net income that is derived from a trade or business, regularly carried on, and not in furtherance of the purposes for which it was granted exemption. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of management, is not material to the financial statements taken as a whole. Generally accepted accounting principles requires that an organization recognize in the financial statements the impact of a tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the years ended june 30, 2020, and 2019, the organization had no material unrecognized tax benefits, tax penalties, or interest. As of june 30, 2020, information returns subsequent to 2016 filed by the organization are subject to examination by the authorities.

Raw XML AppendixShowing 400 of 451 raw XML fields

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

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IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt029146
IRS990/PayrollTaxesGrp/ProgramServicesAmt0116585
IRS990/PayrollTaxesGrp/TotalAmt0145731
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt048590
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0134060
IRS990/PrincipalOfficerNm0CRISTINE BRIDGES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624310
IRS990/ProgramServiceRevenueGrp/BusinessCd1624310
IRS990/ProgramServiceRevenueGrp/BusinessCd2624310
IRS990/ProgramServiceRevenueGrp/BusinessCd3624310
IRS990/ProgramServiceRevenueGrp/BusinessCd4624100
IRS990/ProgramServiceRevenueGrp/Desc0TRAINING - STATE CONTR
IRS990/ProgramServiceRevenueGrp/Desc1TRAINING - OTHER PROGR
IRS990/ProgramServiceRevenueGrp/Desc2TRAINING - COMMERCIAL
IRS990/ProgramServiceRevenueGrp/Desc3TRAINING - THRIFT STOR
IRS990/ProgramServiceRevenueGrp/Desc4ASD TREATMENT SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01749098
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1532746
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2451596
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3156119
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4114267
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01749098
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1532746
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2451596
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3156119
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4114267
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt049133
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt019
IRS990/PYOtherExpensesAmt0992189
IRS990/PYOtherRevenueAmt096283
IRS990/PYProgramServiceRevenueAmt02667362
IRS990/PYRevenuesLessExpensesAmt0-696178
IRS990/PYSalariesCompEmpBnftPaidAmt02516786
IRS990/PYTotalExpensesAmt03508975
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02812797
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt033740
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03003826
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0161881
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt061796
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt049133
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt018733
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt013563
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt060707
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0203932
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt054
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt019
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt051
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt027
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt098
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0249
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt03003826
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02667362
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03379485
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03428444
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03596168
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt016075285
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt019
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt051
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt027
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt098
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0249
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01275
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt096283
IRS990ScheduleA/OtherIncome509Grp/TotalAmt097558
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99400
IRS990ScheduleA/PublicSupportPY509Pct00.99420
IRS990ScheduleA/PublicSupportTotal509Amt016279217
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03065622
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02716495
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03398218
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03442007
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03656875
IRS990ScheduleA/Total509Grp/TotalAmt016279217
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03066951
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02812797
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03398269
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03442034
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03656973
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt016377024
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0846557
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0651766
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01498323
IRS990ScheduleD/EquipmentGrp/BookValueAmt048170
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0345492
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0393662
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03033211
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt069113
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt069113
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0-23451
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt068940
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt045489
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03066951
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D AND IS GENERALLY NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, THE ORGANIZATION IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRES THAT AN ORGANIZATION RECOGNIZE IN THE FINANCIAL STATEMENTS THE IMPACT OF A TAX POSITION IF THAT POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. AS OF AND FOR THE YEARS ENDED JUNE 30, 2020, AND 2019, THE ORGANIZATION HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS, TAX PENALTIES, OR INTEREST. AS OF JUNE 30, 2020, INFORMATION RETURNS SUBSEQUENT TO 2016 FILED BY THE ORGANIZATION ARE SUBJECT TO EXAMINATION BY THE AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0940389
IRS990ScheduleD/TotalExpensesPerForm990Amt03033211
IRS990ScheduleD/TotalRevenuePerForm990Amt03066951
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03066951
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03033211
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVEIWED BY THE CHIEF FINANCIAL OFFICER, CHIEF EXECUTIVE OFFICER AND THE FINANCE COMMITTEE. A COMPLETE COPY IS PROVIDED TO THE BOARD PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DART HAS A SUBSTANTIAL INTEREST IN ALL OF ITS BUSINESS VENTURES AND ACTIVITIES AND MAINTAINS POLICIES THAT ARE DESIGNED TO PROTECT OUR FINANCIAL INTERESTS, AND THE EMPLOYEES, WHO DEPEND UPON DART'S ONGOING SUCCESS FOR PROVIDING A BASIS FOR CONTINUED EMPLOYMENT. DART REQUIRES EMPLOYEES AND THE MEMBERS OF THE BOARD OF DIRECTORS (COVERED PERSONS) TO COMPLY WITH ITS CONFLICT OF INTEREST POLICY. THE POLICY RECOGNIZES THAT DART HAS THE RIGHT TO INSIST UPON THE UNDIVIDED LOYALTY AND ETHICAL PRACTICES OF ITS EMPLOYEES THROUGHOUT THEIR EMPLOYMENT. IN KEEPING WITH THIS RIGHT, DART REQUIRES THE FOLLOWING COMMITMENT FROM EMPLOYEES AND THE MEMBERS OF THE BOARD OF DIRECTORS, SUBJECT TO THE PROVISIONS OF ALL APPLICABLE FEDERAL, STATE, AND LOCAL LAWS: EVERY EMPLOYEE AND BOARD MEMBER OF DART HAS A LEGAL AND ETHICAL RESPONSIBILITY TO PROMOTE DART'S BEST INTERESTS. EMPLOYEES OR BOARD MEMBERS MAY NOT ENGAGE IN ANY CONDUCT OR ACTIVITIES THAT ARE INCONSISTENT WITH DART'S BEST INTEREST OR THAT IN ANY MANNER DISRUPTS, UNDERMINES, OR IMPAIRS OUR RELATIONSHIP WITH ANY CUSTOMER OR PROSPECTIVE CUSTOMER OR PERSON SERVED OR ANY OUTSIDE ORGANIZATION, PERSON OR ENTITY WITH WHICH WE HAVE OR PROPOSE TO ENTER INTO AN ARRANGEMENT, AGREEMENT, OR CONTRACTUAL RELATIONSHIP OF ANY KIND. EMPLOYEES AND BOARD MEMBERS MUST ALSO AGREE THAT THEY WILL NOT INTERFERE WITH, DISRUPT, OR IMPAIR ANY RELATIONSHIP BETWEEN DART AND ANY EMPLOYEE, CONSULTANT, REPRESENTATIVE, OR ANY OUTSIDE ORGANIZATION WITH WHICH WE HAVE OR PROPOSE TO ENTER INTO A CONTRACTUAL RELATIONSHIP, ARRANGEMENT, OR PROGRAM. IF A MEMBER OF THE BOARD OF DIRECTORS ANTICIPATES INVOLVEMENT WITH A CONCERN, INCLUDING DOING BUSINESS WITH DART, WE REQUIRE THE MEMBER TO INFORM THE BOARD OF THE NATURE AND EXTENT OF THE INTEREST IN THE CONCERN. FURTHER, WE REQUIRE THE MEMBER TO BE EXCLUDED FROM ANY PARTICIPATION IN DISCUSSION OF OR VOTING ON THE MATTER IN WHICH A CONFLICT IS DEEMED TO EXIST BY A MAJORITY OF THE MEMBERS OF THE BOARD OF DIRECTORS. DART RESERVES THE RIGHT TO DETERMINE THAT OTHER RELATIONSHIPS THAT ARE NOT SPECIFICALLY COVERED BY THIS POLICY REPRESENT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. IN ANY CASE WHERE DART DETERMINES, IN ITS SOLE DISCRETION, THAT A RELATIONSHIP BETWEEN THE AN EMPLOYEE OR BOARD MEMBER AND A NON-EMPLOYEE OR AN EMPLOYEE OR BOARD MEMBER AND AN OUTSIDE ORGANIZATION OR INDIVIDUAL PRESENTS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, OR THE APPEARANCE OF A CONFLICT OF INTEREST, DART WILL PROVIDE THE EMPLOYEE OR BOARD MEMBER AN OPPORTUNITY TO REMEDY THIS SITUATION. SHOULD THE EMPLOYEE OR BOARD MEMBER FAIL TO RESOLVE THE CONFLICT, POTENTIAL CONFLICT, OR THE APPEARANCE OF A CONFLICT, DART MAY TAKE WHATEVER ACTION IT DETERMINES TO BE APPROPRIATE TO AVOID OR PREVENT THE CONTINUATION OF THE ACTUAL OR POTENTIAL CONFLICT OF INTEREST. SUCH ACTION MAY INCLUDE, BUT IS NOT NECESSARILY LIMITED TO, TRANSFERS, REASSIGNMENTS, CHANGING SHIFTS OR RESPONSIBILITIES, OR, WHERE IT DEEMS SUCH ACTION APPROPRIATE, DISCIPLINARY ACTION UP TO AND INCLUDING THE POSSIBILITY OF IMMEDIATE TERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN AGENCY WIDE SALARY SURVEY/EVALUATION IS PERFORMED AND A COMPARABLE SALARY IS DETERMINED BASED ON OTHER ORGANIZATIONS OF THEIR SIZE TAKING INTO CONSIDERATION LOW ENDS AND HIGH ENDS OF THE SPECTRUM. ALL SALARIES WILL CAP OUT BASED ON OVERALL BUDGET AMOUNTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 13,675. MANAGEMENT AND GENERAL EXPENSES 3,419. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,094.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01202495
IRS990/TotalAssetsEOYAmt01362072
IRS990/TotalAssetsGrp/BOYAmt01202495
IRS990/TotalAssetsGrp/EOYAmt01362072
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt061796
IRS990/TotalEmployeeCnt0139
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0606642
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02426569
IRS990/TotalFunctionalExpensesGrp/TotalAmt03033211
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01095092
IRS990/TotalLiabilitiesEOYAmt01220929
IRS990/TotalLiabilitiesGrp/BOYAmt01095092
IRS990/TotalLiabilitiesGrp/EOYAmt01220929
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0107403
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0141143
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02426569
IRS990/TotalProgramServiceRevenueAmt03003826
IRS990/TotalReportableCompFromOrgAmt079739
IRS990/TotalRevenueGrp/ExclusionAmt01329
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03003826
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03066951
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01202495

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