2021-05-16T18:41:19-05:00 2020-06-30 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2019-07-01 471178904 DANIEL MORGAN ACADEMY DANI 6178999007 19680 MARINO LAKE CIRCLE NO 2403 MIROMAR LAKES FL 33913 JAMES P CARROLL COO 6178999007 2021-05-14 1 J ANDREW SMITH P00635175 5712279500 2021-05-13 2019 2022-09-23 18:48:47Z X DANIEL MORGAN GRADUATE SCHOOL OF NATIONAL SECURITY JAMES P CARROLL 19680 MARINO LAKE CIRCLE NO 2403 MIROMAR LAKES FL 33913 1034640 0 X WWW.DMGS.ORG X 2014 DC TO EDUCATE AND PREPARE FUTURE LEADERS TO DEVELOP ACTIONABLE SOLUTIONS TO SECURITY CHALLENGES. 5 5 61 0 0 0 15024882 803 0 0 264980 302814 2100 0 15291962 303617 1486405 616500 0 0 4601285 3654134 0 0 1060650 6444882 4701537 12532572 8972171 2759390 -8668554 24599637 8685318 6841415 4024013 17758222 4661305 X THE DANIEL MORGAN GRADUATE SCHOOL OF NATIONAL SECURITY EDUCATES AND PREPARES FUTURE LEADERS TO DEVELOP ACTIONABLE SOLUTIONS TO GLOBAL AND DOMESTIC SECURITY CHALLENGES. 0 1 6005900 616500 TO PROVIDE A GRADUATE DEGREE ORIENTED TOWARD THE NEEDS AND GOALS OF ITS STUDENTS WHO SEEK TO QUALIFY, FOR ENTRY INTO THE FIELDS OF NATIONAL SECURITY AND INTELLIGENCE. THE CURRICULUM OFFERINGS ALSO PROVIDE NEEDED SKILLS THAT BOTH INTERSECT WITH AND ARE APPLICABLE TO OTHER COMMUNITIES SUCH AS THE CORPORATE WORLD AND LAW ENFORCEMENT. 6005900 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 56 0 61 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X JAMES P CARROLL COO 6178999007 19680 MARINO LAKE CIRCLE UNIT 2403 MIROMAR LAKES FL 33913 JAMES P CARROLL COO 40.00 X 369929 0 0 LISA ARFAA WEBSTER VICE OF ADVANCEMENT 40.00 X 238604 0 7027 ERIC R EATON CPA TREASURER/CFO/ACTING PRESI 40.00 X 213841 0 27473 STEVEN MEYER DEAN OF GRADUATE STUDIES 40.00 X 163480 0 0 THOMAS CYNKIN PHD VICE PRESIDENT, EXTERNAL A 40.00 X 134258 0 8029 KEVIN MCCARTY CHAIR OF MD & PROFESSOR 40.00 X 123400 0 8471 JACQUELINE LINDE VICE PRESIDENT, ENROLLMENT 40.00 X 146831 0 2909 WILLIAM DINELLO ASSOCIATE DEAN OF GRADUATE 40.00 X 117000 0 6210 MICHAEL BUCK DIRECTOR OF INFORMATION TECHNOLOGY 40.00 X 116756 0 5011 LUKE MCCABE DIRECTOR OF HUMAN RESOURCE 40.00 X 107825 0 16732 RONALD MARKS PROFESSOR OF INTELLIGENCE 40.00 X 107476 0 3776 ABBY S MOFFAT CHAIR 1.00 X 0 0 0 MARTIN MENDELSOHN VICE CHAIR 1.00 X 0 0 0 MARION BOWMAN TRUSTEE 1.00 X 0 0 0 SYLVIA NAYLOR PHD TRUSTEE 1.00 X 0 0 0 CALVIN FREAS TRUSTEE 1.00 X 0 0 0 1839400 0 85638 13 0 1 0 BLANKROME 130 N18TH STREET PHILADELPHIA PA 19103 LEGAL COUNSEL 735032 STEPHEN JOEL TRACHTENBERG 1825 23RD ST NW WASHINGTON DC 20008 CONSULTING 250000 CLIFTONLARSONALLEN LLP 1966 GREENSPRING DRIVE SUITE 300 TIMONIUM MD 21093 ACCOUNTING SERVICES 225654 JONATHAN STRUM 5638 UTAH AVENUENW WASHINGTON DC 20015 LEGAL COUNSEL 185450 4 803 803 148697 148697 885140 731023 154117 154117 154117 303617 0 0 302814 616500 616500 1208614 823429 223231 161954 1912153 1302874 353151 256128 37502 25553 6926 5023 257853 175688 47623 34542 238012 162168 43959 31885 638366 434948 117901 85517 238450 162467 44040 31943 21262 21262 628162 427996 116016 84150 27978 19063 5167 3748 104414 71144 19285 13985 67214 45796 12414 9004 1973330 1343158 365087 265085 62411 42523 11527 8361 26835 18284 4956 3595 1017 1017 421439 421439 290333 197817 53622 38894 DUES AND SUBSCRIPTIONS 182290 124203 33667 24420 TAXES 18036 12289 3331 2416 0 8972171 6005900 1905621 1060650 8392289 1354243 7000000 0 0 396882 25774 3919219 1786582 2649147 2132637 6161319 5172664 24599637 8685318 869136 437242 3446249 1481606 672011 1044424 2914760 6841415 4024013 X 11596904 4661305 6161318 0 17758222 4661305 24599637 8685318 X -8668554 -269919 -4158444 X 0 0 0 X 7277000 8153703 17227985 15024882 539003 48222573 7277000 8153703 17227985 15024882 539003 48222573 33118267 15104306 89949 169720 187776 139078 148697 735220 1663 700 2100 4463 48962256 3256500 0.30850 0.25400 X SCHEDULE A, PART II, SECTION C, LINE 17A FACTS AND CIRCUMST THE DANIEL MORGAN GRADUATE SCHOOL OF NATIONAL SECURITY EDUCATES AND PREPARES FUTURE LEADERS TO DEVELOP ACTIONABLE SOLUTIONS TO GLOBAL AND DOMESTIC SECURITY CHALLENGES. SCHEDULE A PART IV THIS IS DANIEL MORGAN ACADEMY'S (DMA) SEVENTH TAX YEAR AS A 501(C)(3) ORGANIZATION. ITS PUBLIC SUPPORT IS 30.85%, WHICH IS MORE THAN 10% AND MEETS THE FACTS-AND-CIRCUMSTANCES TEST IN REGULATION SECTION 1.170A-9(F)(3). DMA MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC AND ORGANIZATIONS WITHIN THE NATIONAL SECURITY AND INTELLIGENCE COMMUNITIES. THE BOARD OF TRUSTEES ARE ACTIVE WITHIN THEIR NETWORK AND ATTEND EVENTS TO RAISE SUPPORT FROM THE PUBLIC, EDUCATIONAL INSTITUTIONS, AND NONPROFIT ORGANIZATIONS. DMA AWARDS GRANTS TO VARIOUS NONPROFIT ORGANIZATIONS CONSISTENT WITH DMA'S MISSION, TO PROMOTE AND INCREASE DMA'S NAME RECOGNITION, AND TO ATTRACT STUDENTS WITHIN THE NATIONAL SECURITY AND INTELLIGENCE COMMUNITIES. SOME OF THE ORGANIZATIONS THAT HAVE RECEIVED DMA GRANTS OVER THE PAST FEW YEARS ARE THE KENNAN INSTITUTE, THE CENTER FOR CYBER AND HOMELAND SECURITY (GEORGE WASHINGTON UNIVERSITY), CARNEGIE ENDOWMENT FOR INTERNATIONAL PEACE, INTERNATIONAL FREEDOM EDUCATIONAL FOUNDATION, THE INSTITUTE FOR RESPONSIBLE CITIZENSHIP, NATIONAL BUREAU FOR ASIAN RESEARCH, PRAGUE SECURITY STUDIES INSTITUTE, YOUNG MARINES NATIONAL FOUNDATION, AND CENTER FOR SECURE AND FREE SOCIETY. DMA AWARDS FULL SCHOLARSHIPS TO GRADUATE STUDENTS TO PREPARE THEM TO BE FUTURE LEADERS THAT CAN DEVELOP ACTIONABLE SOLUTIONS TO GLOBAL AND DOMESTIC SECURITY CHALLENGES. FOR FISCAL YEAR 2020, DMA AWARDED SCHOLARSHIPS AND STIPENDS TO STUDENTS TOTALING $616,500. DMA'S RECRUITMENT DEPARTMENT TRAVELS DURING THE SCHOOL YEAR TO VISIT COLLEGES AND UNIVERSITIES ALL THROUGHOUT THE U.S. TO PROMOTE DMA'S NATIONAL SECURITY PROGRAM TO RECRUIT STUDENTS. IN CONCLUSION, WE BELIEVE THAT THESE FACTS AND CIRCUMSTANCES CLEARLY SHOW THAT DMA HAS A BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS AND WILL BE ABLE TO RAISE ADDITIONAL SOURCES OF SUPPORT WITH THE HELP OF ITS BOARD OF TRUSTEES THAT REPRESENT BROAD INTERESTS OF THE PUBLIC. 1 1 6161318 11346 1000000 5172664 6925862 235457 1000000 6161319 9219585 666277 2960000 6925862 8628339 591246 9219585 8016938 611401 8628339 0 0 2962780 1176982 1785798 407145 386272 20873 549294 223328 325966 2132637 DEFERRED RENT 1649975 LEASE INCENTIVE 1264785 2914760 PART V, LINE 4: SCHEDULE D, ENDOWMENT FUNDS: THE PURPOSE OF THE DIANA DAVIS SPENCER FOUNDATION ENDOWMENT FUND IS TO PROVIDE FINANCIAL STABILITY AND TO SUPPORT THE DANIEL MORGAN ACADEMY'S LONG-TERM OBJECTIVES. THUS, THE OBJECTIVE OF THE ENDOWMENT FUND IS TO MAXIMIZE RETURNS WHILE AT THE SAME TIME ATTAINING A PROPER AND RESPONSIBLE BALANCE TO SAFETY AND LIQUIDITY. RECOGNIZING THAT FLUCTUATING RATES OF RETURN ARE CHARACTERISTICS OF THE SECURITIES MARKETS AND PERIODIC OUTPERFORMANCE AND UNDERPERFORMANCE TO BENCHMARKS ARE NOT UNCOMMON EVEN WITH TOP-TIER INVESTMENT MANAGERS, MAINTAINING A LONG-TERM FOCUS WILL INCREASE THE LIKELIHOOD OF SUCCESS FOR THE ENDOWMENT'S INVESTMENT STRATEGY. 1 SCHOLARSHIPS 12 385536 N/A N/A STUDENT LIVING STIPENDS 14 230964 N/A N/A X X X 0 0 0 0 0 0 0 0 0 JAMES P CARROLL COO 369929 0 0 0 0 0 0 0 0 0 369929 0 0 0 LISA ARFAA WEBSTER VICE OF ADVANCEMENT 238604 0 0 0 0 0 7027 0 0 0 245631 0 0 0 ERIC R EATON CPA TREASURER/CFO/ACTING PRESI 213841 0 0 0 0 0 13000 0 14473 0 241314 0 0 0 STEVEN MEYER DEAN OF GRADUATE STUDIES 163480 0 0 0 0 0 0 0 0 0 163480 0 0 0 FORM 990, PART III, LINE 3 IN EARLY 2020, DMGS AND TEXAS A&M SIGNED AND AGREEMENT IN WHICH DMGS WILL DONATE ALL ITS EQUIPMENT, SOFTWARE, FURNITURE, AND FIXTURES TO TEXAS A&M. AS PART OF TEXAS A&M AGREEING TO ACCEPT DMGS'S FIXED ASSETS, DMGS' PRIMARY FINANCIAL SPONSOR DIANA DAVIS SPENCER FOUNDATION WILL ENTER INTO AN AGREEMENT WITH TEXAS A&M TO FUND THE BUSH SCHOOL- DC. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES AFTER SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE THE DMA OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING: 1)WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. 2)WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT CONFORM TO DMA'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. THE BOARD REQUIRES ANNUAL DECLARATIONS TO DEMONSTRATE COMPLIANCE WITH CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION IS SET BY THE BOARD OF TRUSTEES. THE ORGANIZATION USED MARKET ANALYSIS FROM THE SEARCH FIRM DURING THE PROCESS. THIS PROCESS RECENTLY TOOK PLACE IN 2018. THE COMPENSATION IS SET BY THE PRESIDENT IN THE OFFICERS' CAPACITIES AS STAFF MEMBERS AND NOT CORPORATE OFFICERS. THE ORGANIZATION USED MARKET ANALYSIS FROM THE SEARCH FIRM DURING THE PROCESS. THIS PROCESS RECENTLY TOOK PLACE IN 2018. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: UNCOLLECTABLE PLEDGES -7,000,000. GRANT EXPENSES NOT PAID TO RECIPIENTS 2,841,556.