DONELSON CHRISTIAN ACADEMY INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- DONELSON CHRISTIAN ACADEMY INC (EIN 62-0854263)
- Tax period
- 2015-06-01 to 2016-05-31
- Filed
- 2016-09-15
- IRS object ID
- 201622599349301272
- Schema version
- 2015v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-09-15T15:51:28-05:00 | ReturnTs |
| Tax Period End | 2016-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1255 Lakes Parkway STE 130 | AddressLine1Txt |
| City | Lawrenceville | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30043 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620854263 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Donelson Christian Academy Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DONE | BusinessNameControlTxt |
| Phone | 6158832926 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 Danyacrest Drive | AddressLine1Txt |
| City | Nashville | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37214 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Keith Singer | PersonNm |
| Person Title | Headmaster | PersonTitleTxt |
| Phone | 6158832926 | PhoneNum |
| Signature | 2016-09-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Edward M Priem II | PreparerPersonNm |
| PTIN | P01783684 | PTIN |
| Phone | 6785185301 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Keith Singer | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 Danyacrest Drive | AddressLine1Txt |
| City | Nashville | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37214 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,124,726 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.dcawildcats.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | Donelson Christian Academy (DCA) educates students from preschool through twelfth grade. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 210 | TotalEmployeeCnt |
| Total Volunteers | 120 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $179,586 | PYContributionsGrantsAmt |
| CY Contributions Grants | $351,935 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,024,375 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,383,231 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$6,288 | PYInvestmentIncomeAmt |
| CY Investment Income | -$4,313 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$1,211 | PYOtherRevenueAmt |
| CY Other Revenue | $379 | CYOtherRevenueAmt |
| PY Total Revenue | $9,196,462 | PYTotalRevenueAmt |
| CY Total Revenue | $9,731,232 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $654,523 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $640,394 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,458,884 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,890,599 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $109,126 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,173,852 | PYOtherExpensesAmt |
| CY Other Expenses | $3,164,003 | CYOtherExpensesAmt |
| PY Total Expenses | $9,287,259 | PYTotalExpensesAmt |
| CY Total Expenses | $9,694,996 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$90,797 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $36,236 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,057,015 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,797,703 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,262,525 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,984,221 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,794,490 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,813,482 | NetAssetsOrFundBalancesEOYAmt |
| Mission | DCA serves Christ by assisting parents in providing students with a challenging, college-prepatory education taught from a non-denominational Biblical worldview that develops the whole person into a Christ-like leader in the home, church, and community. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,517,381 | ExpenseAmt |
| Grant | $640,394 | GrantAmt |
| Revenue | $9,388,666 | RevenueAmt |
| Desc | DCA serves Christ by assisting parents in providing students with a challenging, college-preparatory education taught from a nondenominational biblical worldview that develops the whole person into a Christ-like leader in the home, church, and community. Donelson Christian Academy served 827 students from pre-school through 12th grade and graduated 40 seniors in the 2015-2016 academic year. | Desc |
| Total Program Service Expenses | $8,517,381 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 57 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 210 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mark Myers | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6158832926 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 Danyacrest Drive | AddressLine1Txt |
| City | Nashville | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37214 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Greg McRay | ||||||
| Board Chair | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Don Twining | ||||||
| Treasurer | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Amy Smith | ||||||
| Secretary | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| John Allen | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Patrick Altman | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| David Bower | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Tom Cooper | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Steve Francis | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Jim Inzeo | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Randy Karschner | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Kari Knowlton | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Nancy Owen | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Rebecca Pearson | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Henry Queener | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Steve Scales | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Cathy Uchida | ||||||
| Trustee | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Keith Singer | ||||||
| Headmaster | 40.00 | Yes (X) | $108,618 | $0 | $17,166 | |
| Mark Myers | ||||||
| Director of Finance | 40.00 | Yes (X) | $90,531 | $0 | $19,808 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $199,149 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $36,974 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Wellspring Builders | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2525 Perimeter Place Drive 129 | AddressLine1Txt |
| City | Nashville | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37214 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Contractor services | ServicesDesc |
| Compensation | $173,511 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $10,355 | FundraisingAmt |
| All Other Contributions | $341,580 | AllOtherContributionsAmt |
| Noncash Contributions | $10,825 | NoncashContributionsAmt |
| Total Contributions | $351,935 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition and fees | 611110 | $8,341,321 | $8,341,321 |
| Extracurricular activity fees | 611110 | $740,283 | $740,283 |
| Auxiliary income | 611110 | $301,627 | $301,627 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,383,231 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,538 | TotalRevenueColumnAmt |
| Exclusion | $9,538 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $13,390 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $22,507 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$9,117 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$9,117 | TotalRevenueColumnAmt |
| Exclusion | -$9,117 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $95,057 | SecuritiesAmt |
| Other | $250,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $86,617 | SecuritiesAmt |
| Other | $272,291 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,440 | SecuritiesAmt |
| Other | -$22,291 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$13,851 | TotalRevenueColumnAmt |
| Exclusion | -$13,851 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $16,140 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $10,355 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $12,079 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,061 | TotalRevenueColumnAmt |
| Exclusion | $4,061 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other revenue | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $5,435 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,435 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,435 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,731,232 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,388,666 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$9,369 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $640,394 | TotalAmt |
| Program Services | $640,394 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $246,748 | TotalAmt |
| Management And General | $246,748 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,895 | TotalAmt |
| Program Services | $47,895 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,471,686 | TotalAmt |
| Program Services | $3,969,943 | ProgramServicesAmt |
| Management And General | $434,259 | ManagementAndGeneralAmt |
| Fundraising | $67,484 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $774,167 | TotalAmt |
| Program Services | $737,316 | ProgramServicesAmt |
| Management And General | $30,631 | ManagementAndGeneralAmt |
| Fundraising | $6,220 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $350,103 | TotalAmt |
| Program Services | $290,110 | ProgramServicesAmt |
| Management And General | $55,010 | ManagementAndGeneralAmt |
| Fundraising | $4,983 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,115 | TotalAmt |
| Management And General | $5,115 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,125 | TotalAmt |
| Management And General | $16,125 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,520 | TotalAmt |
| Management And General | $1,520 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $355,438 | TotalAmt |
| Program Services | $309,085 | ProgramServicesAmt |
| Management And General | $46,353 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,855 | TotalAmt |
| Management And General | $37,382 | ManagementAndGeneralAmt |
| Fundraising | $20,473 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,660 | TotalAmt |
| Program Services | $181 | ProgramServicesAmt |
| Management And General | $45,112 | ManagementAndGeneralAmt |
| Fundraising | $9,367 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,274 | TotalAmt |
| Management And General | $86,274 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $646,658 | TotalAmt |
| Program Services | $619,258 | ProgramServicesAmt |
| Management And General | $27,400 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,597 | TotalAmt |
| Program Services | $9,247 | ProgramServicesAmt |
| Management And General | $2,131 | ManagementAndGeneralAmt |
| Fundraising | $219 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,064 | TotalAmt |
| Program Services | $14,207 | ProgramServicesAmt |
| Management And General | $4,857 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $657,728 | TotalAmt |
| Program Services | $631,419 | ProgramServicesAmt |
| Management And General | $26,309 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,116 | TotalAmt |
| Program Services | $77,872 | ProgramServicesAmt |
| Management And General | $3,244 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Student activities | $859,069 | $859,069 | |
| Auxiliary expenses | $210,383 | $210,364 | $19 |
| Instructional supplies | $86,021 | $86,021 | |
| Bad debt expense | $15,000 | $15,000 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $380 | TotalAmt |
| Fundraising | $380 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,694,996 | TotalAmt |
| Program Services | $8,517,381 | ProgramServicesAmt |
| Management And General | $1,068,489 | ManagementAndGeneralAmt |
| Fundraising | $109,126 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $148 | BOYAmt |
| EOY | $227 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $406,217 | BOYAmt |
| EOY | $489,111 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,683 | BOYAmt |
| EOY | $97,831 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $50,000 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,184 | BOYAmt |
| EOY | $5,137 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,092 | BOYAmt |
| EOY | $114,367 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $16,306,377 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $9,370,367 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,306,034 | BOYAmt |
| EOY | $6,936,010 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,647 | BOYAmt |
| EOY | $105,020 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,057,015 | BOYAmt |
| EOY | $7,797,703 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $698,001 | BOYAmt |
| EOY | $782,531 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $257,496 | BOYAmt |
| EOY | $311,061 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,922,031 | BOYAmt |
| EOY | $3,689,788 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $384,997 | BOYAmt |
| EOY | $200,841 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,262,525 | BOYAmt |
| EOY | $4,984,221 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,764,314 | BOYAmt |
| EOY | $2,809,229 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,176 | BOYAmt |
| EOY | $4,253 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,794,490 | BOYAmt |
| EOY | $2,813,482 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,057,015 | BOYAmt |
| EOY | $7,797,703 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $36,236 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$17,244 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $570,265 | OtherCostOrOtherBasisAmt |
| Book Value | $570,265 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,969,893 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,768,871 | DepreciationAmt |
| Book Value | $5,201,022 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,388,949 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,601,496 | DepreciationAmt |
| Book Value | $787,453 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $377,270 | OtherCostOrOtherBasisAmt |
| Book Value | $377,270 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,936,010 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Capital lease obligation | Desc |
| Amt | $200,841 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $200,841 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,106,660 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$17,244 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$640,394 | OtherRevenueAmt |
| Revenue Not Reported | -$657,638 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,764,298 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $1,520 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$34,586 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$33,066 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,731,232 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,087,668 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $34,586 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $34,586 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,053,082 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $1,520 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $640,394 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $641,914 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,694,996 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of May 31, 2016 and 2015, DCA had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. DCA files information tax returns in the U.S. and various states. DCA is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2013. |
| Part XI, Line 2d - Other Adjustments: | Financial aid and discounts -640,394. |
| Part XI, Line 4b - Other Adjustments: | Special fundraising events expense -12,079. Rental expenses -22,507. |
| Part XII, Line 2d - Other Adjustments: | Special fundraising events expense 12,079. Rental expenses 22,507. |
| Part XII, Line 4b - Other Adjustments: | Financial aid and discounts 640,394. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | 0 | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | DCA's website discloses its nondiscriminatory policy for students. |
| Schedule E, Part I, Line 4 | DCA has historically kept records of the student body's racial composition. However, DCA has not kept records of the racial composition of faculty and staff. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Golf outing | Event1Nm |
| Gross Receipts Event1 | $26,495 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $10,355 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $16,140 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $3,444 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $5,450 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $2,815 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $370 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $26,495 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $10,355 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $16,140 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $3,444 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $5,450 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $2,815 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $370 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $12,079 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $4,061 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Financial aid and discounts | GrantTypeTxt |
| Recipient | 213 | RecipientCnt |
| Cash Grant | $640,394 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Students must apply for tuition assistance by completing an application and submitting financial information to SSS, a national system that creates a needs analysis. The School awards the assistance based upon a percentage basis of need reported by SSS. The School maintains copies of submitted forms and the SSS reports. Grants are monitored through the enrollment process. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $7,962 | CashGrantAmt |
| Type Of Assistance | Discounted tuition | TypeOfAssistanceTxt |
| Assistance Purpose | Education | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Karen Singer | |||
| Family member of Headmaster | $47,895 | Compensation for employment | 0 |
| Wellspring Builders | |||
| Entity more than 35% owned by Steve Francis, Board Member | $262,459 | Compensation for construction services | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | DCA includes as members a student's mother, father, custodial parent, stepparent, or guardian, with a maximum of two voting members per household. Members may submit to the Board nominees for election and vote on the nominees at the annual meeting of members. |
| Form 990, Part VI, Section A, line 7a | Members may submit to the Board nominees for election to the Board. The trustees are then elected by the members at the annual meeting of members from a list of nominees. |
| Form 990, Part VI, Section B, line 11 | Form 990 is prepared by an independent CPA firm and reviewed in detail by DCA's Director of Finance and Headmaster. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | The School requires all trustees to annually complete and sign a conflict of interest questionnaire. The Director of Finance is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. If a matter related to a potential conflict were to arise at a board meeting, the interested person would abstain from voting on matters related to the noted conflict. |
| Form 990, Part VI, Section B, line 15 | The independent Board of Trustees uses Form 990 data and ISM reports for comparable private day schools to establish the compensation for DCA's Headmaster and Director of Finance. The Board's review, deliberation, and decision are contemporaneously recorded in the Board minutes. |
| Form 990, Part VI, Section C, line 19 | DCA's governing documents, conflict of interest policy, and financial statements are available upon written request. |
| Form 990, Part XII, line 2c: | DCA's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. |
Comments