2024-02-01T09:06:48-06:00 2023-03-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-04-01 530115490 DISTANCE EDUCATION & TRAINING COUNCIL DIST 2022345100 1101 17TH STREET NW 808 WASHINGTON DC 20036 LEAH MATTHEWS EXECUTIVE DIRECTOR 2022345100 2024-02-01 1 LEAH MATTHEWS 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DIST EDUCAT ACCREDITING COMM (DEAC) LEAH MATTHEWS 1101 17TH STREET NW 808 WASHINGTON DC 20036 3937456 0 X WWW.DEAC.ORG X 1926 DC SEE PART III, LINE 1. 10 10 8 5 0 0 198400 0 2820407 3195461 205570 52169 15100 19721 3239477 3267351 0 0 0 0 1409795 1444703 0 0 0 1343362 2003914 2753157 3448617 486320 -181266 4645573 4636940 1276094 1603608 3369479 3033332 X THE 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. 0 0 DISTANCE EDUCATION & TRAINING COUNCIL HAS BEEN THE STANDARD-SETTING AGENCY FOR CORRESPONDENCE STUDY AND DISTANCE EDUCATION INSTITUTIONS SINCE IT WAS ESTABLISHED IN 1926. ITS PURPOSE WAS, AND STILL IS TODAY, "TO FOSTER AND PRESERVE HIGH QUALITY, EDUCATIONALLY SOUND AND WIDELY ACCEPTED DISTANCE EDUCATION AND INDEPENDENT LEARNING INSTITUTIONS."THE DETC ACCREDITING COMMISSION PERFORMS THE INSTITUTIONAL ACCREDITING FUNCTIONS OF THE DETC. DETC MEMBER INSTITUTIONS OFFER MORE THAN 500 DIFFERENT ACADEMIC, VOCATIONAL, AND AVOCATIONAL COURSES BY ONLINE LEARNING OR BY MAIL.MEETINGS AND CONFERENCES WERE HELD TO PROVIDE (CONTINUED ON SCHEDULE O) INFORMATION AND CONSULTING REGARDING ACCREDITATION AND COMPLIANCE. SPONSORSHIPS OF MEETINGS AND CONFERENCES SERVED AS PRIMARY FORUM FOR ACCREDITATION AND QUALITY INVOLVING THE ACADEMIC AND ACCREDITATION COMMUNITIES.THE DETC CONDUCTS A CONTINUING PROFESSIONAL DEVELOPMENT PROGRAM FOR DISTANCE STUDY EDUCATORS. WORKSHOPS, SEMINARS AND CONFERENCES DEVOTED TO DISTANCE EDUCATION ARE HELD EACH YEAR AND ARE OPEN TO ANY INDIVIDUAL WITH AN INTEREST IN DISTANCE EDUCATION. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 85 0 1 8 1 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X LEAH MATTHEWS 2022345100 1101 17TH STREET NW SUITE 808 WASHINGTON DC 20036 X WANDA NITSCH CHAIR & PUBLIC COMMISSIONER 4.00 X X 0 0 0 TRACI LEE VICE CHAIR & PUBLIC COMMISSIONER 4.00 X X 0 0 0 MICHAEL HARTER TREASURER & PUBLIC COMMISSIONER 4.00 X X 3000 0 0 ROBERT ALLISON PUBLIC COMMISSIONER 4.00 X 0 0 0 MARCIA DITMYER PUBLIC COMMISSIONER 4.00 X 2600 0 0 PETER SMITH PUBLIC COMMISSIONER 4.00 X 0 0 0 STEPHEN HAAS INSTITUTION COMMISSIONER 4.00 X 0 0 0 TRACEY ABELL INSTITUTION COMMISSIONER 4.00 X 0 0 0 AMANDA HARRISON INSTITUTION COMMISSIONER 4.00 X 0 0 0 ROBERT FRANKEL INSTITUTION COMMISSIONER 4.00 X 0 0 0 LEAH MATTHEWS EXECUTIVE DIRECTOR 37.50 X 322777 0 61516 NAN RIDGEWAY DIRECTOR OF ACCREDITATION 37.50 X 173285 0 47698 KIMBERLY COOK MANAGER OF INSTITUTIONAL REVIEW 37.50 X 124317 0 28264 ROB CHALIFOUX DIRECTOR OF MEDIA AND EVENTS 37.50 X 114186 0 80308 740165 0 217786 4 0 1 0 ELISE SCANLON LAW GROUP 1101 17TH STREET NW SUITE 808 WASHINGTON DC 20036 LEGAL SERVICES 104673 1 MEMBERSHIP DUES 900099 1870390 1870390 VISITATION FEES 900099 513166 513166 APPLICATION FEES 900099 309150 309150 CURRICULUM REVIEW 900099 268000 268000 MEETING FEES 900099 217560 217560 17195 17195 3195461 71857 71857 8950 0 8950 8950 8950 650417 670105 -19688 -19688 -19688 MISCELLANEOUS 900099 10771 10771 10771 3267351 3195461 0 71890 X 687562 500954 92687 87114 76386 261458 54678 26325 427532 88882 115301 169803 363007 384995 28071 57288 PROF. ASSOCIATION DUES 11516 MISCELLANEOUS 11155 PAYROLL PROCESSING FEES 3903 3448617 1744252 1505691 4480 86163 68996 51004 343862 287120 141718 56742 2657317 2516086 28810 421254 4645573 4636940 85883 83922 1030790 1063983 159421 455703 1276094 1603608 X 3369479 3033332 3369479 3033332 4645573 4636940 -181266 -154881 0 X 0 1 X 1 0 0 1 0 343862 287120 56742 56742 SECURITY DEPOSIT 12480 ARTWORK 16330 RIGHT-OF-USE ASSET 392444 421254 OPERATING LEASE LIABILITY 455703 455703 X 3086145 -154881 -154881 3241026 26325 26325 3267351 3422292 0 3422292 26325 26325 3448617 PART X, LINE 2: FOR THE YEAR ENDED MARCH 31, 2023, DEAC 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. X X 0 0 0 LEAH MATTHEWS EXECUTIVE DIRECTOR 322777 0 0 0 0 0 48417 0 13099 0 384293 0 0 0 NAN RIDGEWAY DIRECTOR OF ACCREDITATION 173285 0 0 0 0 0 25993 0 21705 0 220983 0 0 0 ROB CHALIFOUX DIRECTOR OF MEDIA AND EVENTS 114186 0 0 0 0 0 17128 0 63180 0 194494 0 0 0 KIMBERLY COOK MANAGER OF INSTITUTIONAL REVIEW 124317 0 0 0 0 0 18648 0 9616 0 152581 0 0 0 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 APRIL 2021. 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 MICHAEL HARTER AND MARCIA DITMYER IS FOR HONORARIA, VALUED AT OR BELOW FAIR MARKET VALUE, IN EXCHANGE FOR SERVICES PERFORMED IN THEIR CAPACITY AS DIRECTORS OF THE ORGANIZATION. FORM 990, PART IX, LINE 11G COMMUNICATION/PROOFREADING 12,906. TITLE IV CONSULTANT 6,000. HANDBOOK-RELATED CONSULTING 12,906. OTHER CONTRACTUAL FEES 7,317. DATA ANALYTICS 53,784. CFO CONSULTING 27,688. HONORARIUMS 306,931.