Dcro Institute
Nonprofit profile at a glance
- EIN
- 861466613
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024
- Location
- Amlin, OH, USA
- Phone
- 6122861776
- Rating
- 63
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Adult, Continuing Education
Reported finances
- Revenue
- $368,662
- Expenses
- $328,404
- Assets
- $261,239
- Liabilities
- $4,752
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- David Koenig (President and CEO)
Highest reported compensation
- David Koenig (President and CEO): $88,125 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Corporation is organized and shall at all times be operated exclusively for charitable and educational purposes within the meaning of Sections 170(c)(2), 501(c)(3), and 2055(a) of the Internal Revenue Code of 1986 (the "Code"). We offer a growing library of courses, networking, learning, and development opportunities that focus on the positive governance of risk-taking and the practical aspects of risk governance needed to pursue corporate goals and fulfill the purpose of our organizations. As part of our nonprofit mission, we actively work to advance underrepresented groups on boards and provide content to those in developing markets with substantial scholarship discounts.
What it reported doing in 2024
Another overall goal is to focus on helping women attain more positions as board members and C-level executives through attaining our credentials. At the end of 2024, 54% of those who attained our Certificate in Risk Governance(R) were women, 70% of those who earned our Certificate in Cyber Risk Governance (R), and 57% of those who received permission to use our Qualified Risk Director(R) designation were women.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 57
- Transparency & Controls: 90
- Accountability: 31
- Sustainability: 46
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 60.9%; rating input score 61
- Program expense ratio: 69.6%; rating input score 70
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 10.9%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 0.8; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 26.8%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: 39.2% per year; rating input score 100; 93rd percentile among comparable filings
- Revenue growth: 24.6% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 28.9% per year; rating input score 100; 91st percentile among comparable filings
Details
- Where the money goes: 60.9% of revenue deployed · 69.6% of spending went to programs
- Governance: 0 of 1 board members independent · 6 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $229K in reported program spending
- Leadership: top reported pay $88K · 1 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 4 filed schedules
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
- High — Sustainability: Officer compensation ratio scored 13/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.