2024-08-21T09:50:34-04:00 2023-12-31 520783935 SMITH ELLIOTT KEARNS & COMPANY LLC 19405 EMERALD SQUARE STE 1400 HAGERSTOWN MD 21742 990 2023-01-01 521245173 AMERICAN JAIL ASSOCIATION AMER 3017903930 1135 PROFESSIONAL COURT HAGERSTOWN MD 217405853 CHRISTOPHER DANIELS EXECUTIVE DIRECTOR 3017903930 2024-08-07 true true TIMOTHY E PETERS CPA P00957675 3017335020 2024-08-07 2023 2024-08-08 14:25:15Z CHRISTOPHER DANIELS 1135 PROFESSIONAL COURT HAGERSTOWN MD 21740 2409092 false X WWW.AJA.ORG X 1981 VA TO PROVIDE SUPPORT SERVICES, TRAINING, AND LEADERSHIP TO THE JAIL PROFESSIONALS TO HELP IMPROVE PUBLIC SAFETY AND THE QUALITY OF LIFE IN THE COMMUNITIES THEY SERVE. 20 20 13 37 148418 330590 115470 1624320 1606382 -4152 2896 167892 149498 2118650 1874246 22922 54191 0 817924 850463 0 0 1082671 1076333 1923517 1980987 195133 -106741 1186666 1144091 984727 1037815 201939 106276 X BANDING TOGETHER ALL THOSE CONCERNED WITH OR INTERESTED IN THE CUSTODY AND CARE OF PERSONS AWAITING TRIAL, SERVING SENTENCES, OR OTHERWISE LOCALLY CONFINED; TO IMPROVE THE CONDITIONS AND SYSTEMS UNDER WHICH SUCH PERSONS ARE DETAINED. ADVANCING PROFESSIONALISM IN CORRECTIONS THROUGH TRAINING AND PROFESSIONAL CERTIFICATION, INFORMATION EXCHANGE, TECHNICAL ASSISTANCE, PUBLICATIONS, AND CONFERENCES. PROVIDING LEADERSHIP IN THE DEVELOPMENT OF PROFESSIONAL STANDARDS, PERTINENT LEGISLATION, MANAGEMENT PRACTICES, PROGRAMS, AND SERVICES. PRESENTING AND ADVANCING THE INTERESTS, NEEDS, CONCERNS, AND PROFICIENCY OF THE PROFESSION AS DEEMED APPROPRIATE BY THE MEMBERSHIP AND THEIR REPRESENTATIVES. false false 642471 1117085 CONFERENCES AND MEETINGS - THE PRIMARY EXPENSES INCLUDE THE ANNUAL CONFERENCE HELD FOR THE EDUCATION AND AWARENESS OF THOSE IN THE JAIL EMPLOYMENT AREA OR THOSE ISSUES INVOLVING JAILS AND JAIL MANAGEMENT. 309902 COMMUNICATIONS, INCLUDING PUBLICATIONS - THE AMERICAN JAILS MAGAZINE AND OTHER PUBLICATIONS ARE FOR THE PURPOSE OF EDUCATION AND TRAINING OF MEMBERS. THE ARTICLES ADDRESS CURRENT ISSUES, PROBLEMS, AND AVAILABLE SOLUTIONS. 454150 54191 489057 MEMBER SERVICES AND SEMINARS - SERVICES PROVIDED INCLUDE OPPORTUNITIES FOR PROFESSIONAL DEVELOPMENT AND RECOGNITION INCLUDING CONTINUING EDUCATION AND TRAINING ON CURRENT ISSUES IN THE AREA OF JAILS AND JAIL MANAGEMENT. 99805 240 JAIL CERTIFICATION PROGRAMS WHICH ARE DESIGNED TO ELEVATE THE PROFESSIONAL STANDARDS OF JAIL MANAGEMENT AND PERSONNEL IN THE FIELD OF LOCAL CORRECTIONS. THERE ARE THREE CERTIFICATIONS PROGRAMS AVAILABLE INCLUDING CERTIFIED JAIL MANAGER (JCM), CERTIFIED JAIL OFFICER (CJO), AND CERTIFIED CORRECTIONAL TRAINER (CCT). THE CERTIFICATIONS OBTAINED FROM THESE PRESTIGIOUS PROGRAMS PROVIDE DOCUMENTED EVIDENCE TO COLLEAGUES AND COMMUNITIES THAT THESE INDIVIDUALS HAVE BEEN TESTED AND FOUND TO POSSESS A HIGH COMPETENCY IN THESE LEVELS OF CORRECTIONS. 99805 240 1506328 true true false true false false false false false false true false false false true true true false false false false false false false false false false true false true false false false false false false false false false false false false false false false false false true 30 0 true 13 true true true false false false false false false false false false false false X 20 20 false false false false true true true true true false false false true true false false false true true false MD X CHRISTOPHER DANIELS 3017903930 1135 PROFESSIONAL COURT HAGERSTOWN MD 21740 CHRISTOPHER DANIELS EXECUTIVE DI 40.00 X 148664 0 7377 LOUIS A QUINONES JR PRESIDENT 1.00 X X 0 0 0 SHAWN LAUGHLIN PRESIDENT-EL 1.00 X X 0 0 0 LESLIE HOOD 1ST VICE PRE 1.00 X X 0 0 0 ANTHONY YEBER 2ND VICE PRE 1.00 X X 0 0 0 SHAUN KLUCZNIK 3RD VICE PRE 1.00 X X 0 0 0 SAM L DAVIS SECRETARY 1.00 X X 0 0 0 EDDIE K LANCE TREASURER 1.00 X X 0 0 0 DARREN SIEGER IMMED PAST P 1.00 X X 0 0 0 STEFANIE BUSH DIRECTOR 1.00 X 0 0 0 KEVIN JONES DIRECTOR 1.00 X 0 0 0 MANE MARTIROSYAN DIRECTOR 1.00 X 0 0 0 LISA PECK DIRECTOR 1.00 X 0 0 0 LAURA BEDARD DIRECTOR 1.00 X 0 0 0 SONYA J GILLESPIE DIRECTOR 1.00 X 0 0 0 ELSIE JUDON DIRECTOR 1.00 X 0 0 0 HENRY REYES DIRECTOR 1.00 X 0 0 0 DENISE DIAMOND DIRECTOR 1.00 X 0 0 0 JONATHAN EDE DIRECTOR 1.00 X 0 0 0 MARK FOXALL DIRECTOR 1.00 X 0 0 0 DIANA KNAPP DIRECTOR 1.00 X 0 0 0 148664 7377 1 false true false 70394 45076 115470 CONFERENCES 611430 1117085 1117085 TRAINING SEMINARS 611430 270571 270571 MEMBERSHIP DUES 900099 218486 218486 OTHER PROGRAM REVENUE 900099 240 240 1606382 8406 8406 1080 1080 529336 534846 -5510 -5510 -5510 AMERICAN JAIL MAGAZINE 541800 91764 91764 JAIL CERTIFICATION PROGRAM 611710 56654 56654 148418 1874246 1606382 148418 3976 53491 53491 700 700 156110 106154 49956 561440 429638 131802 16151 12569 3582 62434 46664 15770 54328 40602 13726 26058 26058 24685 24685 116835 116835 6693 6693 271937 228388 43549 6975 6975 49426 49426 122409 114185 8224 269106 217032 52074 10103 10103 32932 32932 5797 5797 READERSHIP COSTS 130435 130435 MISCELLANEOUS EXPENSES 2939 2939 READERSHIP COSTS 3 3 1980987 1506328 474659 0 195885 89434 26829 13294 6184 109037 125361 118573 1400736 783789 648304 616947 147433 170246 36670 26560 1186666 1144091 42302 119990 490288 519510 219080 179692 149900 149900 83157 68723 984727 1037815 X 201939 106276 201939 106276 1186666 1144091 -106741 11078 X false true X true false X 130550 297765 330590 115470 874375 1716037 351687 1076976 1624320 1606382 6375402 1716037 482237 1374741 1954910 1721852 7249777 7249777 17147 9095 13720 8427 9486 57875 17147 9095 13720 8427 9486 57875 1733184 491332 1388461 1963337 1731338 7307652 0.99210 0.99150 0.01000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24685 24685 1956302 1980987 249049 62262 212714 228940 246176 249049 936879 1405319 23940 23940 25237 24685 97802 53179 57235 61544 62262 234220 351330 143813 143813 1003779 531515 472264 253144 252274 870 616947 COMPENSATED ABSENCES 42163 OPERATING LEASE OBLIGATIONS 26560 68723 X 1885324 11078 11078 1874246 1874246 1980987 1980987 1980987 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE HAS NO PROVISION FOR FEDERAL INCOME TAXES, EXCEPT AS DETERMINED FOR UNRELATED BUSINESS INCOME. THE ASSOCIATION FOLLOWS THE FASB ACCOUNTING STANDARDS CODIFICATION, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. THE ASSOCIATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX MATTERS IN GENERAL AND ADMINISTRATIVE EXPENSE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE AND LOCAL TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED. true SAM HOUSTON STATE UNIVERSITY PO BOX 2095 HUNTSVILLE TX 77341 746001430 53491 JAIL SAFETY STANDARD SCHEDULE I, PAGE 1, PART I, LINE 2 FUNDING WAS RECEIVED IN 2022 TO PROVIDE RELIEF FOR THOSE INDIVIDUALS AFFECTED BY HURRICANE IAN. THE ORGANIZATION IDENTIFIED THE INDIVIDUALS IMPACTED AND MAINTAINS RECORDS OF WHO WAS PAID AND THE AMOUNTS EACH INDIVIDUAL RECEIVED. THE PROGRAM CONTINUED INTO 2023 SINCE THE FULL AMOUNT OF THE GRANT WAS NOT PAID OUT IN 2022. false false false false false false false false false CHRISTOPHER DANIELS EXECUTIVE DIRECTOR 148664 7377 156041 FORM 990 - ORGANIZATION'S MISSION BANDING TOGETHER ALL THOSE CONCERNED WITH OR INTERESTED IN THE CUSTODY AND CARE OF PERSONS AWAITING TRIAL, SERVING SENTENCES, OR OTHERWISE LOCALLY CONFINED; TO IMPROVE THE CONDITIONS AND SYSTEMS UNDER WHICH SUCH PERSONS ARE DETAINED. ADVANCING PROFESSIONALISM IN CORRECTIONS THROUGH TRAINING AND PROFESSIONAL CERTIFICATION, INFORMATION EXCHANGE, TECHNICAL ASSISTANCE, PUBLICATIONS, AND CONFERENCES. PROVIDING LEADERSHIP IN THE DEVELOPMENT OF PROFESSIONAL STANDARDS, PERTINENT LEGISLATION, MANAGEMENT PRACTICES, PROGRAMS, AND SERVICES. PRESENTING AND ADVANCING THE INTERESTS, NEEDS, CONCERNS, AND PROFICIENCY OF THE PROFESSION AS DEEMED APPROPRIATE BY THE MEMBERSHIP AND THEIR REPRESENTATIVES. FORM 990, PAGE 2, PART III, LINE 4D JAIL CERTIFICATION PROGRAMS WHICH ARE DESIGNED TO ELEVATE THE PROFESSIONAL STANDARDS OF JAIL MANAGEMENT AND PERSONNEL IN THE FIELD OF LOCAL CORRECTIONS. THERE ARE THREE CERTIFICATIONS PROGRAMS AVAILABLE INCLUDING CERTIFIED JAIL MANAGER (JCM), CERTIFIED JAIL OFFICER (CJO), AND CERTIFIED CORRECTIONAL TRAINER (CCT). THE CERTIFICATIONS OBTAINED FROM THESE PRESTIGIOUS PROGRAMS PROVIDE DOCUMENTED EVIDENCE TO COLLEAGUES AND COMMUNITIES THAT THESE INDIVIDUALS HAVE BEEN TESTED AND FOUND TO POSSESS A HIGH COMPETENCY IN THESE LEVELS OF CORRECTIONS. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS FORM 990, PAGE 6, PART VI, LINE 7A EACH YEAR ALL CURRENT MEMBERS ARE REQUESTED TO NOMINATE AND ELECT THE OFFICIALS FOR THE BOARD OF DIRECTORS OF THE AMERICAN JAIL ASSOCIATION (AJA). EACH OF THE CURRENT MEMBERS OF THE ASSOCIATION RECEIVES A BALLOT WITH WHICH TO VOTE FOR ALL OPEN POSITIONS ON THE AJA BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERSHIP OF THE ASSOCIATION VOTES ON CHANGES TO THE BY-LAWS WHICH WOULD DIRECTLY AFFECT THE MEMBERS. AN EXAMPLE BEING, WITH OUR DESIRE TO CREATE A NEW CATEGORY OF MEMBERSHIP "RETIREES" TO INCLUDE RETIRED JAIL PERSONNEL; WE PRESENTED THIS TO THE MEMBERS FOR A VOTE OF APPROVAL. FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR PRESENTS THE AUDITED FINANCIAL REPORT TO THE EXECUTIVE COMMITTEE OF THE BOARD AT THE ANNUAL CONFERENCE HELD EACH YEAR IN LATE APRIL OR EARLY MAY. THEY REVIEW THE FINANCIAL STATEMENTS, AND ARE FULLY INFORMED ON THE FINANCIAL STATUS OF THE ASSOCIATION. THE TREASURER THEN PRESENTS THE FINANCIAL REPORT TO THE FULL BOARD. THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR BEFORE BEING FILED. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD INTERVIEWS, REVIEWS, AND APPROVES THE EXECUTIVE DIRECTOR POSITION. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTOR INTERVIEWS, REVIEWS, AND APPROVES THE TOP MANAGEMENT POSITIONS OF THE ASSOCIATION IN ADDITION TO THE KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 THE ASSOCIATION POSTS THE LISTING OF THE BOARD OF DIRECTORS AND RESOLUTIONS ON THEIR WEBSITE. THEY WILL MAKE AVAILABLE TO THE PUBLIC, UPON REQUEST, ANY FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICIES, OR GOVERNING DOCUMENTS.