Dcro Institute EIN 86-1466613 Form 990 (PDF) Claim this org

Dcro Institute

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Provides charitable and educational services to the public. For fiscal year 2024 it reported $369K in revenue, $328K in expenses, and $256K in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
Amlin, OH
Website
www.dcroi.org
Filings
3 on file (2022–2024)
Revenue
$369KFY2024
Expenses
$328K
Net assets
$256K
People
1
Filings
3
Updates
0
More identity details & actions ⌄
EIN  86-1466613 Public charity (501(c)(3)) Amlin, OH
Form 990 (PDF)
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Size
$100K–1M
What they do
Provides charitable and educational services to the public.
Leadership
David Koenig · President and CEO · $88K
Money in and out
$369K revenue, $328K expenses
Bottom line
70% program efficiency
Where the money goes · FY2024
Total revenue
$369K
Pt VIII · Ln 12
Total expenses
$328K
Pt IX · Ln 25
Net assets
$256K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $40K
Where spending went · Part IX cols B–D
Program services $0.70 Management & general $0.30
Program efficiency
70%
of spending reaches programs▲ +4% vs prior filing year
Operating runway
5.7mo
months of highly liquid reserves at operating expense rate▼ -16% vs prior filing year
Surplus margin
+11%
revenue over expenses, this year▼ -62% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$369K
FY2024▲ +37%
Expenses
$328K
FY2024▲ +72%
Total assets
$261K
FY2024▲ +20%
Total liabilities
$5K
FY2024▲ +182%
Total revenue
$369K
Pt VIII · Ln 12
Total expenses
$328K
Pt IX · Ln 25
Net assets
$256K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$40K
Total assetsPt X · Ln 16$261K
Program-expense ratioPt IX · col B70%
Voting members of governing bodyPt I · Ln 31
Independent voting membersPt I · Ln 4pending
Mission & Programs · Part III

Where the work happens

3 program services account for $229K of program spending, described in the organization's own filed words · FY2024.
01

Our overall goals include reaching a global audience. Registrants in our on-demand learning platform come from over 125 countries, and our credential holders serve on boards in more than 60 countries.

$229Kprogram expense
02

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…

Pt IX · col B
03

We seek global partnerships to deliver our programs in support of our various mission goals. We work with multiple partners across North America, Latin America, Europe, Asia/Pacific, and Africa, and continue to expand those relationships.

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CDcro Institute
EINHdr · item D86-1466613
Principal addressHdr · item CAmlin, OH
WebsiteHdr · item Jwww.dcroi.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOH
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B60)
Ruling yearIRS BMFNov 2022

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a1
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President and CEO
$88,125Pt VII · Sec A

David Koenig’s $88K as President and CEO is at the 77th percentile of top reported officer pay among 1616 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022
David Koenig$88,125
David Koenig Bright Governance$33,845$38,926

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Program service revenue$361K · 98%
Investment income$7K · 2%
Program service revenue98%$361K
Investment income2%$7K
Other revenue$707
Total revenueLn 12$369K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.70 Management & general $0.30
Program services70%$229K
Management & general30%$100K
Total functional expensesLn 25$328K

Balance Sheet

Part X · end of year
CashLn 1$21K
Total assetsLn 16$261K
Total liabilitiesLn 26$5K
Total net assetsLn 32$256K
Months of cash on handcomputed0.7

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $156K · Operating expenses/yr $328K
5.7 months
Where the money goes
Program services
Program services $229K · Total expenses $328K
70%
Management & General
Management & general $100K · Total expenses $328K
30%
Fundraising
Fundraising $0 · Total expenses $328K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $369K
0%
Government reliance
Government grants $0 · Total revenue $369K
0%
Earned-income share
Program service revenue $361K · Total revenue $369K
98%
Investment reliance
Investment income $7K · Total revenue $369K
+2%
Program self-sufficiency
Program service revenue $361K · Total expenses $328K
110%
Growth & trend
Revenue growth (YoY)
This year $369K · Prior year $269K
+37%
Net-asset trend (YoY)
End of year $256K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $369K · Expenses $328K
+11%
Liabilities-to-Assets
Total liabilities — · Total assets $261K
Net-asset ratio
Net assets $256K · Total assets $261K
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $136K · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $261K
52%
People & payroll
Highest Reported Total Compensation
Individual David Koenig · Reported title President and CEO · Highest reported compensation $88K · Total expenses $328K
27%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $74K · Total expenses $328K
22%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 70%
Overhead ratio 30%
Revenue growth 37%
Legal fee ratio 8%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$369K revenue · viewing · ⤓ 990 PDF
FY2023$269K revenue · ⤓ 990 PDF
FY2022$227K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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