2025-08-15T10:52:48-05:00 2024-09-30 582487348 Aprio Advisory Group LLC 111 Rockville Pike Suite 600 Rockville MD 20850 990 2023-10-01 131977456 American Correctional Association AMER 8002225646 206 North Washington Street 200 Alexandria VA 22314 Benjamin Nalette Chief Financial Officer 8002225646 2025-08-13 1 0 Stacy Cullen P00974308 3012316200 2025-08-13 2023 2025-03-06 01:10:19Z Robert Green 206 North Washington Street 200 Alexandria VA 22314 14811022 0 X www.aca.org X 1955 NY To promote professional development for the corrections profession. 24 24 53 24 -206911 18680 265649 55331 8834195 9910325 256448 495445 565517 1302 9921809 10462403 591552 0 0 0 4206124 4206287 0 0 0 6228815 6489584 11026491 10695871 -1104682 -233468 15987617 15789441 9356232 8948379 6631385 6841062 X The American Correctional Association provides a professional organization for all individuals and groups, both public and private that share a common goal of improving the justice system. The ACA shapes the future of corrections through strong, progressive leadership that brings together various voices and forges coalitions and partnerships to promote the concepts embodied in its Declaration of Principles. 0 0 2510906 4769220 Facilities Accreditation - Performed accreditations of correctional facilities to ensure those facilities meet industry standards endorsed by the Association. The standards created and refined by the ACA represent fundamental correctional practices that ensure staff and inmate safety and security; enhance staff morale; improve record maintenance and data management capabilities; assist in protecting the facility or agency against litigation; and improve the function of the facility or agency at all levels. 2232647 3243286 Conferences - ACA's annual Congress of Correction and Winter Conference are two of the most attended corrections events in the industry. ACA's conventions provide attendees and exhibitors with an opportunity to personally interact with thousands of corrections professionals. At each conference, there are hundreds of workshops, meetings and events, that allow attendees to educate themselves and network. 488731 1466027 Other Contracts and Training - We provide dynamic training that engages staff and provides them with skills they can immediately apply to their jobs. Our trainers are leading experts in the fields with vast experience training correctional staff at all levels and disciplines. Further, we provide consultations to help correctional facilities with concerns such accreditation preparation, needs assessments, and policy and procedures development. 2329289 431792 Other 2329289 431792 7561573 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 162 0 1 53 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 0 0 1 1 0 VA MD NY X X X Benjamin Nelette 8002225646 206 N Washington Street Suite 200 Alexandria VA 22314 Denise Robinson President 1.00 X X 0 0 0 Ricky Dixon President-Elect 1.00 X X 0 0 0 Tyrone Oliver Vice President 1.00 X X 0 0 0 Harbans Deol Treasurer 1.00 X X 0 0 0 Tony Parker Past President 1.00 X X 0 0 0 Marina Cadreche Board Member 1.00 X 0 0 0 Burl Cain Board Member 1.00 X 0 0 0 Christopher Carter Board Member 1.00 X 0 0 0 Bryan Collier Board Member 1.00 X 0 0 0 Latera Davis Board Member 1.00 X 0 0 0 Janet Dowling Board Member 1.00 X 0 0 0 Jill Gillian Board Member 1.00 X 0 0 0 Steve Harpe Board Member 1.00 X 0 0 0 Garry McFadden Board Member 1.00 X 0 0 0 Everett Keith Neely Board Member 1.00 X 0 0 0 Joe Page III Board Member 1.00 X 0 0 0 Viola Riggin Board Member 1.00 X 0 0 0 Jennifer Sanders Board Member 1.00 X 0 0 0 David Shinn Board Member 1.00 X 0 0 0 Susan Siedentop Board Member 1.00 X 0 0 0 David L Thomas Board Member 1.00 X 0 0 0 S Anne Walker Board Member 1.00 X 0 0 0 Kellie Wasko Board Member 1.00 X 0 0 0 Joe Winkler Board Member 1.00 X 0 0 0 Robert Green Executive Director 40.00 X 217371 0 39920 Benjamin Nalette CFO 40.00 X 83423 0 0 Elizabeth Gondles Senior Director 40.00 X 318252 0 0 Jeffrey Washington Deputy Executive Director 40.00 X 212509 0 26201 Robert Lampert SME 40.00 X 166284 0 0 Terri Catlett Dir of Office of Correctional Health 40.00 X 159827 0 0 David Haasenritter Dir Standards and Accreditation 40.00 X 144601 0 23978 Kathleen Maurer SME 40.00 X 116213 0 0 James Gondles Former Employee 0.00 X 370365 0 47265 1788845 0 137364 9 1 1 0 Xenon Inc PO Box 7333 Arlington VA 22207 Contracting Services 318252 Roth Staffing LP 450 North State College Boulevard Orange CA 92868 Staffing Services 109963 2 55331 55331 Accreditation contracts 541900 4769220 4769220 Conferences 541900 3243286 3243286 Other contracts 541900 1442672 1442672 Certifications 541900 270459 270459 Member dues 541900 161333 161333 23355 23355 9910325 212949 212949 31050 31050 203263 511619 -308356 -308356 -308356 4092623 3810127 282496 282496 282496 151910 26873 125037 125037 Advertising 900099 92339 70395 21944 Miscellaneous 900099 61232 61232 153571 10462403 9910325 -206911 703658 X 663786 429762 234024 601043 393288 207755 2289135 1567570 721565 190318 105896 84422 278564 143916 134648 183441 113150 70291 1160 1160 320886 320886 31854 31854 1423703 910437 513266 77615 72448 5167 406651 287512 119139 375808 375808 147706 117517 30189 1383706 1207876 175830 667850 667850 246985 185179 61806 37893 29699 8194 114176 79318 34858 Food and Bverages 718694 678226 40468 Dues & Subscriptions 231573 124402 107171 Bad Debt 202700 202700 Penalties 49645 37035 12610 50979 34684 16295 10695871 7561573 3134298 0 2742813 2000334 1293903 1633003 66519 68948 164567 260641 11521826 4506905 7142309 7014921 4532045 4785868 45461 25726 15987617 15789441 1324407 1514310 1021133 1326026 5200000 5200000 1248644 890885 562048 17158 9356232 8948379 X 6631385 6841062 6631385 6841062 15987617 15789441 -233468 443145 0 X X 0 1 X 1 0 X 764136 922210 773315 265649 55331 2780641 3919946 8242162 8674477 9189697 10062235 40088517 4684082 9164372 9447792 9455346 10117566 42869158 0 1557271 1843326 2139378 1583280 7123255 1557271 1843326 2139378 1583280 7123255 35745903 560397 437245 478554 510856 447262 2434314 560397 437245 478554 510856 447262 2434314 145753 145753 768137 237412 331616 153571 1490736 5390232 10369754 10163758 10297818 10718399 46939961 0.76150 0.80220 0.05190 0.04510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 24000 24000 11183490 11207490 710375 177594 0 0 547846 540614 716969 710375 2515804 3773706 24000 24000 136962 135153 179242 177594 628951 943427 3153000 3153000 8246921 4448491 3798430 121905 58414 63491 7014921 Lease Liabilities 17158 17158 X 11385313 443145 511619 954764 10430549 31854 31854 10462403 11175636 511619 511619 10664017 31854 31854 10695871 Part X, Line 2: The Organization evaluates uncertainty in income tax positions taken or expected to be taken on a tax return 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 and is recognized in the Organization's consolidated financial statements. To the extent that the Organization's estimates change or the final tax outcome of these matters is different than the amounts that have been recorded, such differences will impact the income tax provision when such determinations are made. As of September 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 2021 through the current year remain open for examination by Federal and state tax authorities. Part XI, Line 2d - Other Adjustments: Rental Expenses 511,619. Part XII, Line 2d - Other Adjustments: Rental Expenses 511,619. Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas, 0 0 Program Services Accreditation Audits 202634 0 0 0 0 0 0 202634 0 202634 0 0 0 0 0 0 X X 1 1 X X X 0 1 0 0 0 0 0 1 0 James Gondles Former Employee 271555 0 71060 0 27750 0 0 0 47265 0 417630 0 0 0 Elizabeth Gondles Senior Director 318252 0 0 0 0 0 0 0 0 0 318252 0 0 0 Robert Green Executive Director 213211 0 3385 0 775 0 0 0 39920 0 257291 0 0 0 Jeffrey Washington Deputy Executive Director 211009 0 1500 0 0 0 0 0 26201 0 238710 0 0 0 David Haasenritter Dir Standards and Accreditation 143601 0 1000 0 0 0 0 0 23978 0 168579 0 0 0 Robert Lampert SME 166284 0 0 0 0 0 0 0 0 0 166284 0 0 0 Terri Catlett Dir of Office of Correctional Health 158827 0 1000 0 0 0 0 0 0 0 159827 0 0 0 Part I, Line 4b THe organization's former Executive Director participated in a 457f plan (non-qualified) and recieved funds during the year. Part I, Line 7 The organization provided bonus compensation during the year. A City of Alexandria 999999999 2011-06-01 5200000 Finance Building 0 0 0 A 5130000 5130000 2011 1 0 1 1 A 0 0 0 0 0.24000 0.36000 0.60000 0 0 0 A 1 0 0 0 0 0 A 0 Xenon Inc Owner of Xenon is Spouse 86073 Senior Director of Office of Correctional Health and CEO of Global Correction Services 0 Form 990, Part VI, Section A, line 7a The nominating committee draws up a double slate of candidates for each office and the members vote on the slate. A plurality of votes cast elect a board candidate. Form 990, Part VI, Section A, line 7b The constitution and bylaws can only be amended by a majority vote of the general membership. Form 990, Part VI, Section B, line 11b An independent accountant prepares the federal Form 990 and it is reviewed by the CFO and a draft is provided to the governing board before being filed with the IRS. Form 990, Part VI, Section B, line 12c The board of governors of the association administers and monitors all procedures in executing the statement of policy of the association with respect to potential conflicts of interest of officers and governors of the association. Each officer and governor provides to the board an annual disclosure statement. Form 990, Part VI, Section B, line 15 A committee of the board considers the executive director's compensation using comparative information and a written agreement to clarify all details. Form 990, Part VI, Section C, line 19 Governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part IX, line 11g Professional Services: Program service expenses 910,437. Management and general expenses 513,266. Fundraising expenses 0. Total expenses 1,423,703. Form 990, Part XII, Line 2c: The organization had no changes to its oversight process or selection process during the year. Global Corrections Service 206 N Washington Street Suite 200 Alexandria VA 22314 Training VA 0 0 ACA 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 Global Corrections Service B 125000 Cash Global Corrections Service Q 1726 Actual Cost