2025-03-03T17:20:11-06:00 2023-09-30 582487348 Aprio Advisory Group LLC 111 Rockville Pike Suite 600 Rockville MD 20850 990 2022-10-01 131977456 American Correctional Association AMER 8002225646 206 North Washington Street 200 Alexandria VA 22314 Benjamin Nalette Chief Financial Officer 8002225646 2025-03-03 1 0 Stacy Cullen P00974308 3012316200 2025-03-03 2022 2025-03-06 01:10:19Z X Robert Green 206 North Washington Street 200 Alexandria VA 22314 14644042 0 X www.aca.org X 1955 NY To promote professional development for the corrections profession. 23 23 43 23 36340 26605 1924076 265649 6370514 8834195 739602 256448 354403 565517 9388595 9921809 0 591552 0 0 3250579 4206124 0 0 0 4706340 6228815 7956919 11026491 1431676 -1104682 16322939 15987617 8830444 9356232 7492495 6631385 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 2415232 4175913 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. 1567236 591552 2749566 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. 746804 1408928 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. 2564994 459919 Other 2564994 459919 7294266 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 1 1 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 1 180 0 1 43 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 0 0 1 1 0 MD VA NY 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 Tony Parker Past President 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 Burl Cain Board Member 1.00 X 0 0 0 Garry McFadden Board Member 1.00 X 0 0 0 Marina Cadreche 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 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 James Gondles Until 82023 Executive Director 40.00 X 602092 0 52560 Robert Green From 82023 Executive Director 40.00 X 0 0 0 Ben Nalette From 92023 CFO 40.00 X 0 0 0 Elizabeth Gondles Senior Director 40.00 X 278750 0 0 Jeffrey Washington Deputy Executive Director 40.00 X 206099 0 20568 David Haasenritter Director Standards and Accreditation 40.00 X 157840 0 16694 William Lake Director of Finance 40.00 X 123615 0 11600 1368396 0 101422 5 0 1 0 Xenon Inc PO Box 7333 Arlington VA 22207 Contracting Services 278750 2 265649 265649 Accreditation contracts 541900 4175913 4175913 Conferences 541900 2749566 2749566 Other contracts 541900 1372619 1372619 Certifications 541900 267211 267211 Member dues 541900 192708 192708 76178 76178 8834195 209810 209810 27605 27605 273441 312884 -39443 -39443 -39443 4346224 4299586 46638 46638 46638 355502 109763 245739 245739 Miscellaneous 900099 250284 250284 Advertising 900099 81332 48178 33154 331616 9921809 8834195 36340 785625 X 591552 591552 729782 428975 300807 2808263 1650734 1157529 176554 103781 72773 313699 184396 129303 177826 104528 73298 25750 19454 6296 40400 30522 9878 32598 32598 1281367 823431 457936 39516 22459 17057 445273 338018 107255 289773 279491 10282 185391 90525 94866 1451981 1215146 236835 538400 537462 938 168389 131175 37214 212478 5727 206751 120982 82288 38694 Food and beverages 618242 510693 107549 Bad debt 372807 372807 Dues & Subscriptions 253783 96710 157073 Taxes 80757 225 80532 70928 46974 23954 11026491 7294266 3732225 0 3217362 2742813 1362532 1293903 46292 66519 132363 164567 11422504 4280195 7447780 7142309 4102608 4532045 14002 45461 16322939 15987617 996411 1324407 681091 1021133 5200000 5200000 2337 1437873 1248644 512732 562048 8830444 9356232 X 7492495 6631385 7492495 6631385 16322939 15987617 -1104682 243572 0 X X 0 1 X 1 0 X 764136 922210 773315 265649 2725310 9766164 3919946 8242162 8674477 9189697 39792446 9766164 4684082 9164372 9447792 9455346 42517756 0 1557271 1843326 2139378 5539975 1557271 1843326 2139378 5539975 36977781 93166 560397 437245 478554 510856 2080218 93166 560397 437245 478554 510856 2080218 17433 145753 163186 768137 237412 331616 1337165 9876763 5390232 10369754 10163758 10297818 46098325 0.80220 0.86100 0.04510 0.03650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 11339375 11339375 716969 179242 0 0 530780 547846 540614 716969 2336209 3504314 132695 136962 135153 179242 584052 876078 3153000 3153000 8114671 4199577 3915094 154833 80618 74215 7142309 Deferred Compensation 526957 Lease Liabilities 35091 562048 X 10445667 243572 312884 556456 9889211 32598 32598 9921809 11306777 312884 312884 10993893 32598 32598 11026491 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, 2023 and 2022, 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 2020 through the current year remain open for examination by Federal and state tax authorities. Part XI, Line 2d - Other Adjustments: Rental Expenses 312,884. Part XII, Line 2d - Other Adjustments: Rental Expenses 312,884. 0 Central America and the Caribbean 0 0 Program Services Accreditation audits in Mexico 69103 South America 0 0 Program Services Accreditation audits in Columbia 29256 Middle East and North Africa 0 0 Program Services Accreditation audits in Bahrain and Dubai 85179 Central America and the Caribbean 0 0 Grants to Recipients in Region 359138 South America 0 0 Grants to Recipients in Region 121560 Middle East and North Africa 0 0 Grants to Recipients in Region 110854 0 0 0 0 0 0 775090 0 775090 Central America and the Caribbean Conference and Training Grants 359138 0 South America Conference and Training Grants 121560 0 Middle East and North Africa Conference and Training Grants 110854 0 3 0 0 0 0 0 0 0 Part III Accounting Method: X 1 1 X X X 0 0 0 0 0 0 0 1 0 James Gondles Until 82023 Executive Director 549532 0 0 0 52560 0 24000 0 28560 0 654652 0 0 0 Elizabeth Gondles Senior Director 278750 0 0 0 0 0 0 0 0 0 278750 0 0 0 Jeffrey Washington Deputy Executive Director 185531 0 0 0 20568 0 0 0 20568 0 226667 0 0 0 David Haasenritter Director Standards and Accreditation 141146 0 0 0 16694 0 0 0 16694 0 174534 0 0 0 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 Xenon Inc Owner of Xenon is the spouse of Executive Director 408252 Senior Director of the Office of Correctional Health 0 Form 990, Item B: Amended Return This amended return is being filed to report additions and changes to the following: - Part I - Part II - Parts III, IV, V and VI - Part VII - Part VIII - Part IX - Part X - Part XI - Schedule A - Schedule B - Schedule D - Schedule F - Schedule J - Schedule K - Schedule O 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 823,431. Management and general expenses 457,936. Fundraising expenses 0. Total expenses 1,281,367. 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 39869 39869 ACA