Nonprofit · EIN 38-3680643
THE INSTITUTE
Tax-exempt · DENVER, CO 80220
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $865,305 | $553,638 | $311,667 | $5,939,957 | $3,314,325 | $2,625,632 |
| December 31, 2024 | 990 | $1,517,504 | $1,024,748 | $492,756 | $5,556,715 | $3,338,769 | $2,217,946 |
| December 31, 2023 | 990 | $1,255,742 | $1,151,081 | $104,661 | $5,382,216 | $3,288,327 | $2,093,889 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $630,000
- Investment income
- $235,305
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $316,500
- Salaries, compensation and benefits (total)
- $388,728
- Professional fundraising fees
- $0
- Accounting fees
- $13,039
- Occupancy
- $23,821
- Travel
- $34,328
- Depreciation
- $1,875
- Program services (functional)
- $553,638
Balance sheet and other
- Total assets, start of year
- $5,556,715
- Total assets, end of year
- $5,939,957
- Total liabilities, end of year
- $3,314,325
- Net assets, end of year
- $2,625,632
- Land, buildings and equipment
- $70,308
- Publicly traded securities
- $4,629,589
- Net assets without donor restrictions
- $2,625,632
- Gross receipts
- $865,305
- Employees
- 2
- Volunteers
- 0
- Year formed
- 2003
- State of legal domicile
- DC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WENDY NARO-WARE | PRESIDENT Trustee or director, Officer | 40 | $274,000 |
| DR JAMES AUSTIN | SECRETARY Trustee or director, Officer | 40 | $42,500 |
| DR JAMES WILSON | MEMBER Trustee or director | 1 | $0 |
| JANICE DAVIS | BOARD PRESIDENT Trustee or director, Officer | 1 | $0 |
| DR BARBARA OWENS | MEMBER Institutional trustee | 1 | $0 |
| DR KATHERINE IRWIN | MEMBER Institutional trustee | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WENDY NARO-WARE | PRESIDENT Trustee or director, Officer | 40 | $352,000 |
| DR JAMES AUSTIN | SECRETARY Trustee or director, Officer | 40 | $244,151 |
| DR JAMES WILSON | MEMBER Trustee or director | 1 | $0 |
| JANICE DAVIS | BOARD PRESIDENT Trustee or director, Officer | 1 | $0 |
| DR BARBARA OWENS | MEMBER Institutional trustee | 1 | $0 |
| DR KATHERINE IRWIN | MEMBER Institutional trustee | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WENDY NARO-WARE | PRESIDENT Trustee or director, Officer | 40 | $368,000 |
| DR JAMES AUSTIN | SECRETARY Trustee or director, Officer | 40 | $318,050 |
| DR JAMES WILSON | MEMBER Trustee or director | 1 | $0 |
| JANICE DAVIS | BOARD PRESIDENT Trustee or director, Officer | 1 | $0 |
| DR BARBARA OWENS | MEMBER Institutional trustee | 1 | $0 |
| DR KATHERINE IRWIN | MEMBER Institutional trustee | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 720 KEARNEY ST, DENVER, CO 80220-5326
- In care of
- % JAMES F AUSTIN
- Principal officer (990 for 2025)
- WENDY NARO-WARE, 720 KEARNEY STREET, DENVER, CO 80220
- Signed the 990
- WENDY NARO-WARE, PRESIDENT
- Phone
- (303) 399-3218
- Website
- JFA-ASSOCIATES.COM
- Return prepared by
- CBIZ ADVISORS LLC
Mission
CONDUCTING JUSTICE AND CORRECTIONS RESEARCH FOR EFFECTIVE POLICY-MAKING.
Program accomplishments
- THE INSTITUTE PRESENTS A MULTI-DISCIPLINARY RESEARCH CENTER WHOSE MISSION IS TO CONDUCT THEORETICAL AND APPLIED RESEARCH ON THE CAUSES OF CRIME AND THE JUSTICE SYSTEM'S RESPONSES TO CRIME AND OFFENDERS. THE INSTITUTE DISSEMINATES ITS STUDIES AND POLICY RECOMMENDATIONS THROUGH RESEARCH REPORTS, CRIMINAL JUSTICE AND CRIMINOLOGY PERIODICALS, BOOKS, AND SEMINARS. TRAINING, RESEARCH, AND TECHNICAL ASSISTANCE IS PROVIDED TO FEDERAL, STATE, AND LOCAL AGENCIES IN THE FORM OF CORRECTIONAL POPULATION PROJECTIONS, POLICY IMPACT SIMULATION MODELS, MAPPING SYSTEMS, JUVENILE JUSTICE RESEARCH, RECIDIVISM TRACKING, PAROLE GUIDELINES, PROBATION AND PAROLE RISK ASSESSMENTS AND JUSTICE/CORECTIONAL PROGRAM EVALUTIONS.Expenses $553,638 · revenue $630,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-3680643
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X99)
- Assets (IRS master file)
- $5,939,957
- Income (IRS master file)
- $865,305
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $865,305 | $553,638 | $5,939,957 | XML |
| 990 | December 2024 | $1,517,504 | $1,024,748 | $5,556,715 | XML |
| 990 | December 2023 | $1,255,742 | $1,151,081 | $5,382,216 | XML |
| 990 | December 2022 | $1,238,305 | $1,381,782 | $4,922,623 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-3680643).
Questions about THE INSTITUTE
- What is the EIN of THE INSTITUTE?
- The employer identification number (EIN) of THE INSTITUTE is 38-3680643.
- Is THE INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to THE INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE INSTITUTE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of THE INSTITUTE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of THE INSTITUTE?
- The 990 for the year ended December 31, 2025 names WENDY NARO-WARE.
- Who are the officers and directors of THE INSTITUTE?
- The 990 for the year ended December 31, 2025 lists 6 people; 2 received compensation from the organization, the highest $274,000 (WENDY NARO-WARE, PRESIDENT).
- How much revenue does THE INSTITUTE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $865,305, expenses of $553,638 and total assets of $5,939,957 at year end.
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