Nonprofit · EIN 82-5523604
SOCIAL PROFIT CORRECTIONS
Tax-exempt · APACHE JCT, AZ 85119
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $310,418 | $485,400 | -$174,982 | $301,709 | $100,000 | $201,709 |
| December 31, 2024 | 990 | $533,293 | $708,984 | -$175,691 | $483,636 | $106,945 | $376,691 |
| December 31, 2023 | 990 | $826,383 | $408,673 | $417,710 | $552,500 | $118 | $552,382 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $304,619
- Program service revenue
- $3,064
- Investment income
- $1,963
- Other revenue
- $772
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $231,539
- Other salaries and wages
- $65,000
- Salaries, compensation and benefits (total)
- $327,793
- Professional fundraising fees
- $0
- Legal fees
- $4,412
- Accounting fees
- $13,286
- Travel
- $13,380
- Program services (functional)
- $232,674
- Management and general (functional)
- $137,316
- Fundraising (functional)
- $115,410
Balance sheet and other
- Total assets, start of year
- $483,636
- Total assets, end of year
- $301,709
- Total liabilities, end of year
- $100,000
- Net assets, end of year
- $201,709
- Net assets without donor restrictions
- $201,709
- Gross receipts
- $310,418
- Employees
- 4
- Volunteers
- 22
- Year formed
- 2019
- State of legal domicile
- NM
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 |
|---|---|---|---|
| Brian Koehn | President & CEO Trustee or director, Officer | 50 | $80,000 |
| John Pfeiffer | EVP Mission Support Officer | 40 | $78,462 |
| Armin McCrea-Dastur | EVP Talent & Culture Officer | 40 | $73,077 |
| Brandon Daniell | Co-Chair Trustee or director, Officer | 2 | $0 |
| Christina Caldwell | Secretary Trustee or director, Officer | 2 | $0 |
| Chad Miller | Director Trustee or director | 1 | $0 |
| Gregorio Kishketon | Treasurer Trustee or director, Officer | 2 | $0 |
| Kendall Taylor | Director Trustee or director | 1 | $0 |
| Missy Young | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brian Koehn | President & CEO Trustee or director, Officer | 50 | $80,000 |
| Chad Miller | Director Trustee or director | 1 | $0 |
| Kendall Taylor | Director Trustee or director | 1 | $0 |
| Missy Young | Director Trustee or director | 1 | $0 |
| Brandon Daniell | Co-Chair Trustee or director, Officer | 2 | $0 |
| Christina Caldwell | Secretary Trustee or director, Officer | 2 | $0 |
| Gregorio Kishketon | Treasurer Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brian Koehn | President & CEO Trustee or director, Officer | 50 | $82,450 |
| Chad Miller | Director Trustee or director | 1 | $0 |
| Gregorio Kishketon | Director Trustee or director | 1 | $0 |
| Alisa Malone | Director Trustee or director | 1 | $0 |
| Brandon Daniell | Co-Chair Trustee or director, Officer | 2 | $0 |
| Christina Caldwell | Secretary Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 483 S MOON RD, APACHE JCT, AZ 85119-7705
- In care of
- % CHRISTINA CALDWELL
- Mailing address (990-N for 2021)
- 9974 W COUGAR AVE, LAS VEGAS NV 891782458
- Principal officer (990 for 2025)
- Brian Koehn, 5301 South Superstition Mtn Dr Ste, Gold Canyon, AZ 85118
- Principal officer (990-N for 2021)
- Christina Caldwell, 483 S Moon Rd, Apache Junction AZ 85119
- Signed the 990
- CHRISTINA CALDWELL, Secretary
- Phone
- (719) 661-9440
- Website
- https://spcor.org/
- Return prepared by
- Mullins PC
Mission
See Schedule O.
Program accomplishments
- Legislative leadership in criminal justice reform: SPC CEO appointed Chair of the Corrections Subcommittee for the Arizona House. Also served as a member of the Corrections Committee for the Arizona Senate, participating in ongoing legislative discussions focused on reducing incarceration through policy reform. International collaboration on nonprofit prison models: Served as the main presenter at the AGAPE conference in South Korea supporting one of the worlds leading nonprofit prisons. Met with the CEO of the APAC nonprofit prison model in Brazil to collaborate on rehabilitation-focused corrections practices. Visited the Kolbe Foundationoperated Central Prison in Belize on multiple occasions providing expertise on culture transformation and rehabilitation programs. Through these engagements, SPC leadership collaborated with all major nonprofit prison operators globally. Development of outcomes-based nonprofit prison pilot: Received approval for a grant supporting development of a pilot outcomes-based nonprofit prison model in Texas focused on measurable rehabilitation outcomes and reduced recidivism. Innovation in correctional operations: Competitively bid on ITN solicitations for three correctional facilities in Florida introducing SPCs nonprofit outcomes-based full-service operational model as an alternative to traditional private prison operations. Research and field engagement: Participated in a national corrections research symposium hosted by Arnold Ventures engaging with researchers and practitioners focused on transforming correctional culture and improving outcomes. Establish Research Arm: Established SPCs research division and formalized a partnership with Colorado State University to conduct proof of concept studies, strengthening the organizations evidence-based approach and positioning its programs for rigorous evaluation and scalable impact.Expenses $232,674 · revenue $3,064
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
- 82-5523604
- 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
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I43)
- Assets (IRS master file)
- $301,709
- Income (IRS master file)
- $310,418
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $310,418 | $485,400 | $301,709 | IRS |
| 990 | December 2024 | $533,293 | $708,984 | $483,636 | IRS |
| 990 | December 2023 | $826,383 | $408,673 | $552,500 | XML |
| 990 | December 2022 | $250,100 | $107,623 | $0 | IRS |
| 990-N for 2021 Officer: Christina Caldwell | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Christina Caldwell | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
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 82-5523604).
Questions about SOCIAL PROFIT CORRECTIONS
- What is the EIN of SOCIAL PROFIT CORRECTIONS?
- The employer identification number (EIN) of SOCIAL PROFIT CORRECTIONS is 82-5523604.
- Is SOCIAL PROFIT CORRECTIONS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to SOCIAL PROFIT CORRECTIONS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOCIAL PROFIT CORRECTIONS 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 SOCIAL PROFIT CORRECTIONS 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 SOCIAL PROFIT CORRECTIONS 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 SOCIAL PROFIT CORRECTIONS?
- The 990 for the year ended December 31, 2025 names Brian Koehn.
- Who are the officers and directors of SOCIAL PROFIT CORRECTIONS?
- The 990 for the year ended December 31, 2025 lists 9 people; 3 received compensation from the organization, the highest $80,000 (Brian Koehn, President & CEO).
- How much revenue does SOCIAL PROFIT CORRECTIONS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $310,418, expenses of $485,400 and total assets of $301,709 at year end.
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All nonprofits in APACHE JCT · Arizona · Crime and legal-related