2020-07-14T10:19:08-05:00 2019-06-30 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2018-07-01 471178904 DANIEL MORGAN ACADEMY DANI 2027594988 1620 L STREET NW 7TH FLOOR WASHINGTON DC 20036 ERIC R EATON CPA ACTING PRESIDENT & CFO 2027594988 2020-07-13 1 J ANDREW SMITH P00635175 5712279500 2020-07-13 71.178.24.152 2020-07-13 09:53:11 ED P F52E51F818E1D52FA3BA73322165C6C0B162241D 87826B80F82B7742AC94E6ED7EC5993094E974B0 2018 2021-01-29 14:40:06Z DANIEL MORGAN GRADUATE SCHOOL OF NATIONAL SECURITY ERIC R EATON CPA 1620 L STREET NW 7TH FLOOR WASHINGTON DC 20036 16049382 0 X HTTPS://DMGS.ORG X 2014 DC TO EDUCATE AND PREPARE FUTURE LEADERS TO DEVELOP ACTIONABLE SOLUTIONS TO SECURITY CHALLENGES. 5 5 74 5 0 0 17227985 15024882 877500 0 1015799 264980 700 2100 19121984 15291962 7993262 1486405 0 0 3960299 4601285 0 0 1115698 7356926 6444882 19310487 12532572 -188503 2759390 23942701 24599637 8936743 6841415 15005958 17758222 THE DANIEL MORGAN GRADUATE SCHOOL OF NATIONAL SECURITY EDUCATES AND PREPARES FUTURE LEADERS TO DEVELOP ACTIONABLE SOLUTIONS TO GLOBAL AND DOMESTIC SECURITY CHALLENGES. 0 0 9467241 1486405 982800 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. 9467241 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 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 60 0 1 74 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 ERIC R EATON CPA 2027594988 1620 L STREET NW 7TH FLOOR WASHINGTON DC 20036 ABBY S MOFFAT CHAIR 1.00 X 0 0 0 MARTIN MENDELSON 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 TIMOTHY DONNER TRUSTEE (UNTIL 11/2018) 1.00 X 0 0 0 CHRISTOPER CROFT PRESIDENT (UNTIL 01/2019) 40.00 X 92078 0 4451 ALAN KELLY PRESIDENT (UNTIL 11/2018) 40.00 X 400837 0 893 JULIAN KULSKI SECRETARY (UNTIL 11/2018) 40.00 X 96154 0 3300 ERIC R EATON CPA TREASURER/CFO/ACTING PRESIDENT 40.00 X 181511 0 24381 STEVEN E MEYER DEAN OF GRADUATE STUDIES 40.00 X 157230 0 4220 THOMAS CYNKIN PHD VICE PRESIDENT, EXTERNAL A 40.00 X 134551 0 26186 RONALD MARKS PROFESSOR OF INTELLIGENCE 40.00 X 133240 0 13417 KEVIN MCCARTY CHAIR OF MD & PROFESSOR 40.00 X 122750 0 7329 LUKE MCCABE DIRECTOR OF HUMAN RESOURCES 40.00 X 110358 0 16571 LISA AAFRAA WEBSTER VICE PRESIDENT OF ADVANCEMENT 40.00 X 211038 0 3912 WILLAM DINELLO ASSOCIATE DEAN OF GRADUATE STUDIES 40.00 X 117000 0 25432 1756747 0 130092 12 0 1 0 BLANKROME 130 N18TH STREET PHILADELPHIA PA 19103 LEGAL COUNSEL 735032 CARROLL SERVICES LLC 4450 BONITA BEACH ROAD SUITE 9 BONITA SPRINGS FL 34134 CONSULTING 362929 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 5 15024882 15024882 139078 139078 883322 757420 125902 125902 125902 2100 2100 2100 15291962 0 0 267080 X 1486405 1486405 829046 563734 164640 100672 2979318 1991791 612811 374716 63152 41956 15061 6135 403904 269479 93420 41005 325865 198773 85121 41971 994925 742524 167715 84686 240925 240925 19720 19720 1696972 1475690 66202 155080 133360 133301 59 207794 140762 53613 13419 88134 73314 9834 4986 1401733 1114412 86658 200663 193377 171530 15759 6088 211834 193333 15406 3095 49 49 462809 314700 91909 56200 196912 196852 60 MASTER PROGRAM 362288 362288 DUES AND SUBSCRIPTIONS 204378 164481 13879 26018 SPONSORSHIPS 17203 17203 12469 11565 904 12532572 9467241 1949633 1115698 1504246 8392289 12223364 7000000 4348 0 237115 396882 4014290 1365143 3047766 2649147 6925862 6161319 23942701 24599637 1019698 869136 5225999 3446249 1698426 1481606 992620 1044424 8936743 6841415 X 7973120 11596904 1032838 161318 6000000 6000000 15005958 17758222 23942701 24599637 2759390 -7126 0 X 0 1 X 1 0 X 10075000 7277000 8153703 17227985 15024882 57758570 10075000 7277000 8153703 17227985 15024882 57758570 42930127 14828443 19694 89949 169720 187776 139078 606217 1663 700 2100 4463 58369250 2765100 0.25400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 6925862 235456 1000000 6161318 9219585 666277 2960000 0 6925862 8628339 591246 9219585 8016938 611401 8628339 8000000 16938 8016938 0.97380 0.02620 0 0 3059717 869404 2190313 405279 349787 55492 549294 145952 403342 2649147 DEFERRED RENT 1044424 1044424 X 15431051 -7126 165935 158809 15272242 19720 19720 15291962 12678787 165935 165935 12512852 19720 19720 12532572 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. PART X, LINE 2: DMGS IS EXEMPT FROM FEDERAL INCOME TAX AS A NONPROFIT ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO DMGS'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE MATERIAL JURISDICTIONS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES ARE THE U.S. AND THE DISTRICT OF COLUMBIA. THE BOARD DOES NOT BELIEVE THAT THE ULTIMATE OUTCOME OF ANY FUTURE EXAMINATIONS OF OPEN TAX YEARS WILL HAVE A MATERIAL IMPACT ON DMGS'S RESULTS OF OPERATIONS. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE IRS ARE TAX YEARS 2016 THROUGH 2019. 1 SCHOLARSHIPS 23 321000 STUDENT LIVING STIPENDS 14 298599 TUITION SCHOLARSHIPS 37 866806 PART I, LINE 2: THE FOLLOWING ARE THE PROCEDURES TAKEN TO MONITOR THE USE OF GRANT FUNDS: - THE CHIEF FINANCIAL OFFICER AND CONTROLLER WILL CAREFULLY REVIEW EACH AWARD TO ENSURE THAT DMA WILL BE IN COMPLIANCE WITH ALL FINANCIAL PROVISIONS. - THE PROGRAM DIRECTOR WILL CAREFULLY REVIEW EACH AWARD TO ENSURE THAT ALL PROGRAMMATIC PROVISIONS WILL BE MET. - THE CONTROLLER WILL ASSIGN APPROPRIATE GENERAL LEDGER ACCOUNT NUMBERS AND FUNDER NUMBERS FOR EACH NEW CONTRACT OR GRANT. - CHIEF FINANCIAL OFFICER WILL DESIGNATE THE APPROPRIATE STAFF RESPONSIBLE FOR PREPARATION OF REPORTS, PAYMENT REQUESTS AND/OR INVOICES. X X 0 0 0 0 0 0 0 0 0 ALAN KELLY PRESIDENT (UNTIL 11/2018) 400837 0 0 0 0 0 0 0 893 0 401730 0 0 0 ERIC R EATON CPA TREASURER/CFO/ACTING PRESIDENT 181511 0 0 0 0 0 10000 0 14381 0 205892 0 0 0 STEVEN E MEYER DEAN OF GRADUATE STUDIES 157230 0 0 0 0 0 0 0 4220 0 161450 0 0 0 THOMAS CYNKIN PHD VICE PRESIDENT, EXTERNAL A 134551 0 0 0 0 0 24500 0 1686 0 160737 0 0 0 LISA AAFRAA WEBSTER VICE PRESIDENT OF ADVANCEMENT 211038 0 0 0 0 0 0 0 3912 0 214950 0 0 0 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 IX, LINE 11G ADJUCT PREFESSOR FEES: PROGRAM SERVICE EXPENSES 115,945. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 115,945. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 817,193. MANAGEMENT AND GENERAL EXPENSES 41,862. FUNDRAISING EXPENSES 98,063. TOTAL EXPENSES 957,118. BOARD CONSULTING FEES: PROGRAM SERVICE EXPENSES 264,059. MANAGEMENT AND GENERAL EXPENSES 11,846. FUNDRAISING EXPENSES 27,750. TOTAL EXPENSES 303,655. STRATEGIC CONSULTING FEES: PROGRAM SERVICE EXPENSES 158,710. MANAGEMENT AND GENERAL EXPENSES 7,120. FUNDRAISING EXPENSES 16,679. TOTAL EXPENSES 182,509. BRANDING CONSULTING FEES: PROGRAM SERVICE EXPENSES 119,783. MANAGEMENT AND GENERAL EXPENSES 5,374. FUNDRAISING EXPENSES 12,588. TOTAL EXPENSES 137,745.