2024-11-19T07:18:29-06:00 2024-06-30 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2023-07-01 530215806 DISTRIBUTIVE EDUCATION CLUBS OF AMERICA INC DIST 7038605000 1908 ASSOCIATION DRIVE RESTON VA 20191 FRANK PETERSON EXECUTIVE DIRECTOR 7038605000 2024-11-18 1 1 JENNIFER S HAN P00633304 2022937000 2024-11-18 2023 2024-10-15 13:58:12Z FRANK PETERSON 1908 ASSOCIATION DRIVE RESTON VA 20191 13131331 0 X WWW.DECA.ORG X 1946 VA DECA PREPARES EMERGING LEADERS AND ENTREPRENEURS IN MARKETING, FINANCE, HOSPITALITY AND MANAGEMENT. 9 9 37 1250 496374 335642 1142035 1194061 7210978 6954887 45524 2832623 599344 1002807 8997881 11984378 145355 275193 0 0 1818026 2304731 0 0 810362 5608519 5858493 7571900 8438417 1425981 3545961 12609964 14216410 993834 1100693 11616130 13115717 X DISTRIBUTIVE EDUCATION CLUBS OF AMERICA, INC. (DECA) PREPARES EMERGING LEADERS AND ENTREPRENEURS IN MARKETING, FINANCE, HOSPITALITY AND MANAGEMENT. 0 0 6386518 275193 7929874 EDUCATIONAL SERVICES AND SCHOLARSHIPS - DECA PROVIDES EDUCATIONAL PROGRAMS TO HIGH SCHOOL AND COLLEGE STUDENTS AROUND THE GLOBE THROUGH ITS VARIOUS CONFERENCES, COMPETITIVE EVENTS, PUBLICATIONS AND RESOURCE MATERIALS. DECA IS ORGANIZED INTO TWO UNIQUE STUDENT DIVISIONS, THE HIGH SCHOOL DIVISION AND COLLEGIATE DIVISION, EACH WITH PROGRAMS DESIGNED TO ADDRESS THE LEARNING STYLES, INTERESTS AND FOCUS OF ITS MEMBERS. DECA'S STUDENT MEMBERS LEVERAGE THEIR DECA EXPERIENCE TO BECOME ACADEMICALLY PREPARED, COMMUNITY ORIENTED, PROFESSIONALLY RESPONSIBLE, AND EXPERIENCED LEADERS. DECA ENHANCES THE PREPARATION FOR COLLEGE AND CAREERS BY PROVIDING CO-CURRICULAR EDUCATIONAL PROGRAMS THAT INTEGRATE INTO CLASSROOM INSTRUCTION, APPLYING LEARNING IN THE CONTEXT OF BUSINESS, CONNECTING TO BUSINESSES AND THE COMMUNITY AND PROMOTING COMPETITION. DECA SPONSORS CONFERENCES AND COMPETITIVE EVENTS EACH YEAR TO BRING THE HIGH SCHOOL AND COLLEGIATE MEMBERS INTO THE LARGER DECA COMMUNITY WHILE PROVIDING UNIQUE OPPORTUNITIES TO EXTEND CLASSROOM LEARNING. ADVISORY BOARD AND OTHER PROJECTS - DECA'S BUSINESS PARTNERS PROVIDE STRATEGIC ADVICE ON ORGANIZATIONAL POLICY, PROFESSIONAL INSIGHT ON CONTENT AND CRUCIAL FINANCIAL SUPPORT FOR PROGRAMMING. SOME OF DECA'S BUSINESS PARTNERS PARTICIPATE ON ITS NATIONAL ADVISORY BOARD. THESE PARTNERS ENHANCE THE CLASSROOM EXPERIENCE BY PROVIDING "REAL WORLD" APPLICATIONS TO LEARNING. PROFESSIONALS AND ALUMNI - DECA ADVISORS HAVE UNPARALLELED ACCESS TO RESOURCES TO ENHANCE THE CLASSROOM EXPERIENCE, BRING LEARNING TO LIFE AND MOTIVATE STUDENTS. PERFORMANCE IMPROVEMENT TOOLS AND RESOURCES FOR CHAPTER ADVISORS ENSURE EFFECTIVE USE OF DECA'S COMPREHENSIVE LEARNING PROGRAM DESIGNED TO ENHANCE STUDENT ACHIEVEMENT. DECA'S PROFESSIONAL NETWORK ALSO ALLOWS DECA ADVISORS TO SHARE RESOURCES AND IDEAS AMONG COLLEAGUES AND ENHANCE THEIR SKILLS THROUGH ADVISOR PROFESSIONAL DEVELOPMENT. 6386518 1 1 0 0 0 0 0 0 1 0 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 1 0 0 0 0 0 1 1 0 0 0 1 57 0 1 37 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X FRANK PETERSON 7038605000 1908 ASSOCIATION DRIVE RESTON VA 20191 JOSH SHANKLE PRESIDENT 2.00 1.00 X X 0 0 0 DONNA MCFADDEN PRESIDENT - ELECT 2.00 1.00 X X 0 0 0 MITCHELL BERESA SECRETARY 2.00 1.00 X X 0 0 0 HELEN BROWN TREASURER NATIONAL ADVISORY BOARD CHAIR 2.00 1.00 X X 0 0 0 SHAYNA BROWN BOARD MEMBER 2.00 1.00 X 0 0 0 TIM FANDEK BOARD MEMBER 2.00 1.00 X 0 0 0 LORI HAIRSTON BOARD MEMBER 2.00 1.00 X 0 0 0 SCOTT JONES BOARD MEMBER 2.00 1.00 X 0 0 0 JOHN STILES BOARD MEMBER 2.00 1.00 X 0 0 0 FRANK PETERSON EXECUTIVE DIRECTOR 40.00 1.00 X 235775 0 33848 CHRISTOPHER YOUNG CHIEF PROGRAM OFFICER 40.00 X 146421 0 16307 CINDY SPINKS-ALLEN DIRECTOR OF SPONSORSHIPS 40.00 X 117516 0 8662 MICHAEL STUART MOUNT JR DIRECTOR OF MEMBERSHIP SERVICES 40.00 X 110281 0 17819 DIANE P PRUNER GRANTS PROGRAM DIRECTOR 40.00 X 101212 0 4943 711205 0 81579 5 0 1 0 TOTAL TRANSPORTATION SOLUTIONS INC PO BOX 590353 ORLANDO FL 32859 TRANSPORATION SERVICE 900405 UNIVERSAL ORLANDO RESORTS 6550 ADVENTURE WAY ORLANDO FL 32819 VENUE SERVICES 702750 EDGE PRODUCTIONS 5601 HUETTNER DRIVE NORMAN OK 73069 EVENT PRODUCTION SERVICE 693069 WHITE TIE PRODUCTIONS 430 SOUTH 2ND STREET PHOENIX AZ 85003 VIDEO PRODUCTION 231987 CENTERPLATE 1 LANDMARK SQUARE FLOOR 18 STAMFORD CT 06901 CATERING 183265 10 1194061 1194061 EDUCATIONAL SERVICES 611710 4597309 4597309 MEMBERSHIP DUES 900099 2079390 2079390 PUBLICATIONS 541800 278188 17250 260938 6954887 300909 300909 24000 0 24000 24000 24000 2738345 206631 2531714 2531714 2531714 1915309 940322 974987 739551 235436 MISCELLANEOUS INCOME 900099 3795 3795 REFUND 900099 25 25 3820 11984378 7433500 496374 2860443 275193 275193 278079 278079 1655045 1122122 247362 285561 77201 53087 10007 14107 151269 99361 25504 26404 143137 83186 37847 22104 96859 96859 231647 231647 55800 55800 116185 45160 67913 3112 52211 47507 89 4615 736199 645911 56848 33440 96328 74450 12107 9771 171585 100172 44434 26979 322426 295007 517 26902 3545565 3226129 5814 313622 95193 55326 24807 15060 35715 15555 18649 1511 UBIT TAXES 158384 124192 21120 13072 TROPHIES/PLAQUES/MEDALS 117991 107360 201 10430 MISCELLANEOUS 13585 3980 5933 3672 REBATES 12820 12820 8438417 6386518 1241537 810362 4286108 5423964 90075 1354 956711 925123 583329 432250 279799 238443 2422420 1847705 614510 574715 5686924 6566535 79389 41656 33119 12370 12609964 14216410 782478 851456 126358 178031 51489 58056 33509 13150 993834 1100693 X 10717540 12226701 898590 889016 11616130 13115717 12609964 14216410 X 3545961 -2023666 -22708 X X 0 1 X 1 0 X 1435273 973943 1819007 1142035 1194061 6564319 4022708 2692909 5914103 8576503 8356572 29562795 5457981 3666852 7733110 9718538 9550633 36127114 0 0 0 36127114 158201 157309 177749 189351 324909 1007519 158201 157309 177749 189351 324909 1007519 90020 346997 265157 702174 49 3735 3092 12383 3795 23054 5616231 3827896 8003971 10267269 10144494 37859861 0.95420 0.95960 0.02660 0.02330 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 49. 2020 AMOUNT: $ 3,735. 2021 AMOUNT: $ 3,092. 2022 AMOUNT: $ 12,383. 2023 AMOUNT: $ 3,795. SCHEDULE A, PART III, DESCRIPTION OF THE UPDATED NUMBERS: THE FOLLOWING REVENUE AMOUNTS ON SCHEDULE A, PART III HAVE BEEN UPDATED FROM PRIOR 990S IN ORDER TO ACCURATELY REFLECT REVENUE AMOUNTS FROM THEIR RESPECTIVE YEARS. PART III, LINE 2, COLUMN(A), 2019 PART III, LINE 2, COLUMN(B), 2020 PART III, LINE 2, COLUMN(C), 2021 PART III, LINE 2, COLUMN(D), 2022 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 56532 56532 1865892 1461210 404682 264101 189664 74437 235895 196831 39064 574715 LEASE LIABILITY - FINANCE LEASE 13150 13150 X 10845234 -2023666 940322 -1083344 11928578 55800 55800 11984378 9345647 963030 963030 8382617 55800 55800 8438417 PART IV, LINE 2B: DECA INC. HOLDS FUNDS RECEIVED ON BEHALF OF STATE, LOCAL, AND REGIONAL CHAPTERS. THESE FUNDS ARE DISTRIBUTED AT THE DIRECTION OF THE RESPECTIVE CHAPTERS. BECAUSE DECA INC. DOES NOT CONTROL THE USE OF THESE FUNDS, THEY ARE NOT REFLECTED IN REVENUE OR EXPENSE ON THE ACCOMPANYING STATEMENTS OF ACTIVITIES. PART X, LINE 2: DECA INC. EVALUATES UNCERTAINTY IN INCOME TAX POSITIONS BASED ON A MORE-LIKELY-THAN-NOT RECOGNITION STANDARD. IF THAT THRESHOLD IS MET, THE TAX POSITION IS THEN MEASURED AT THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. AS OF JUNE 30, 2024 AND 2023, THERE WERE NO ACCRUALS FOR UNCERTAIN TAX POSITIONS. IF APPLICABLE, THE ORGANIZATION RECORDS INTEREST AND PENALTIES AS A COMPONENT OF INCOME TAX EXPENSE. TAX YEARS FROM JUNE 30, 2021 THROUGH THE CURRENT YEAR REMAIN OPEN FOR EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 939,256. DAMAGED/OBSOLETE MERCHANDISE 1,066. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 939,256. DAMAGED/OBSOLETE MERCHANDISE 1,066. WRITE-OFF OF PRIOR YEAR UNCOLLECTIBLE REVENUE 22,708. 1 SCHOLARSHIP 97 159967 CASH AWARDS 523 115226 PART I, LINE 2: DECA'S SCHOLARSHIP COMMITTEE REVIEWS THE SCHOLARSHIP APPLICATIONS THAT HAVE BEEN SUBMITTED BY STUDENTS AND THE RECIPIENTS ARE THEN SELECTED. DECA CONTACTS THE TEACHERS OF THE SCHOLARSHIP WINNERS. UPON COMPLETION OF THE NECESSARY PAPERWORK, THE FIRST PART OF THE SCHOLARSHIP IS DISBURSED TO THE RESPECTIVE UNIVERSITY WITH A LETTER INFORMING THE UNIVERSITY THAT AN OFFICIAL TRANSCRIPT FOR THE RESPECTIVE STUDENT MUST BE SUBMITTED IN ORDER FOR THE REMAINDER OF THE SCHOLARSHIP TO BE DISBURSED. UPON THE RECEIPT OF THE TRANSCRIPT BY DECA, THE REMAINING BALANCE OF THE SCHOLARSHIP FUNDS ARE DISBURSED TO THE RESPECTIVE UNIVERSITY. X X X X 0 0 0 0 0 0 0 1 0 FRANK PETERSON EXECUTIVE DIRECTOR 221675 0 14100 0 0 0 14146 0 19702 0 269623 0 0 0 CHRISTOPHER YOUNG CHIEF PROGRAM OFFICER 139544 0 6877 0 0 0 8785 0 7522 0 162728 0 0 0 PART I, LINE 7 ALL BONUSES AWARDED TO EMPLOYEES WERE BASED ON INDIVIDUAL AND ORGANIZATIONAL PERFORMANCE METRICS. THE FOLLOWING EMPLOYEES RECEIVED BONUSES DURING THE TAX YEAR: 1. FRANK PETERSON - $14,100 2. CHRISTOPHER YOUNG - $6,877 3. CINDY SPINKS-ALLEN - $5,329 4. MICHAEL STUART MOUNT, JR. - $5,329 5. DIANE P. PRUNER - $3,781 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 693069 INDEPENDENT CONTRACTOR. ALL TRANSACTIONS ARE AT ARMS-LENGTH AND FAIR MARKET VALUE. 0 FORM 990, PART VI, SECTION A, LINE 6 DECA HAS MEMBERS WHICH ARE STATES, PROVINCES, TERRITORIES, AND OTHER GEOGRAPHIC UNITS THAT OPERATE DECA CHAPTERS WITH A MINIMUM MEMBERSHIP OF FIFTY CHAPTERS AT THE SECONDARY AND POST-SECONDARY LEVELS. FORM 990, PART VI, SECTION A, LINE 7A ALL OF THE MEMBERS OF THE GOVERNING BODY ARE ELECTED AND APPOINTED BY THE CHARTERED UNITS OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B EACH MEMBER WILL BE ENTITLED TO VOTE ON ALL CORPORATE MATTERS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS REVIEWED BY THE DIRECTOR OF FINANCE AND THE EXECUTIVE DIRECTOR OF DECA. AFTER THE EXECUTIVE DIRECTOR'S REVIEW, THE FINAL DRAFT 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS BEFORE BEING FILED WITH INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C DECA REQUIRES BOARD MEMBERS TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICT ON AN ANNUAL BASIS. EACH DIRECTOR, OFFICER, EMPLOYEE AND VOLUNTEER SHALL BE PROVIDED WITH AND ASKED TO REVIEW A COPY OF THIS POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. ANNUALLY EACH DIRECTOR, OFFICER, EMPLOYEE AND VOLUNTEER SHALL COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH S/HE IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST. SUCH RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR CONSULTANT TO ANOTHER NONPROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO DECA INC. ANY SUCH INFORMATION REGARDING THE BUSINESS INTERESTS OF A DIRECTOR, OFFICER, EMPLOYEE OR VOLUNTEER, OR A FAMILY MEMBER THEREOF, SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR, THE EXECUTIVE DIRECTOR, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF DECA REVIEWS THE EXECUTIVE DIRECTOR'S SALARY ANNUALLY USING COMPARABILITY STUDIES OF OTHER CORPORATIONS. FORM 990, PART VI, SECTION C, LINE 19 DECA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: WRITE-OFF OF PRIOR YEAR UNCOLLECTIBLE REVENUE -22,708. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. DECA FOUNDATION 1908 ASSOCIATION DRIVE RESTON VA 20191 520788005 INACTIVE VA 501(C)(3) LINE 12B, II DISTRIBUTIVE EDUCATION CLUBS OF AMERICA INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0