CORRECTIONS USA (EIN 020501763) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1998

Legal Domicile

Principal Officer

James Baiardi

Phone

7865819785

Tax Period

2024-07-01 to 2025-06-30

CORRECTIONS USA, founded in 1998, is a small nonprofit in the Community Improvement sector that reported $480K in total revenue in fiscal year 2024. Expenses of $431K left a modest 10% surplus.

Mission

To foster and promote the welfare and professional status of correctional officers.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $480,418

Investment Income $55

Other Revenue $0

TOTAL REVENUE $480,473

Expense Breakdown

Grants Paid $0

Salaries & Benefits $101,000

Fundraising Expenses $0

Other Expenses $243,862

TOTAL EXPENSES $430,650

Year-over-Year Comparison

	2024	2023	Change
Revenue	$480,473	$448,730	+0.1%
Expenses	$430,650	$416,210	+0.0%
Net Income	$49,823	$32,520	+0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$101,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
James Baiardi	Chairman	10.00	Officer	$50,000	$0	$50,000
Roy Pinto	Vice Chairman	10.00	Officer	$17,000	$0	$17,000
Todd Dunn	Treasurer	10.00	Officer	$17,000	$0	$17,000
Donald Bauman	Secretary	10.00	Officer	$17,000	$0	$17,000

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$480,473	$430,650	$495,540	$49,823
2024	No data	No data	No data	No data
2023	$382,299	$479,479	$413,197	$-97,180
2022	$277,393	$513,679	$510,377	$-236,286
2021	$681,959	$342,442	$746,663	$339,517
2020	$642,728	$521,305	$407,146	$121,423
2019	$442,487	$593,497	$285,723	$-151,010
2018	$590,519	$508,300	$437,510	$82,219

CORRECTIONS USA