American Correctional Association (EIN 131977456) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1955

Legal Domicile

Principal Officer

Robert Green

Phone

8002225646

Tax Period

2023-10-01 to 2024-09-30

AMERICAN CORRECTIONAL ASSOCIATION, founded in 1955, is a community nonprofit in the Crime & Legal sector that reported $9.5M in total revenue in fiscal year 2017.

Mission

To promote professional development for the corrections profession.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $55,331

Program Service Revenue $9,910,325

Investment Income $495,445

Other Revenue $1,302

TOTAL REVENUE $10,462,403

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,206,287

Fundraising Expenses $0

Program Expenses $7,561,573

Other Expenses $6,489,584

TOTAL EXPENSES $10,695,871

Year-over-Year Comparison

	2023	2022	Change
Revenue	$10,462,403	$9,921,809	+0.1%
Expenses	$10,695,871	$11,026,491	0.0%
Net Income	$-233,468	$-1,104,682	-0.8%

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

Employees

Volunteers

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

$340,714

Total Directors

Key Employees

$318,252

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Denise Robinson	President	1.00	Officer Director	$0	$0	$0
Ricky Dixon	President-Elect	1.00	Officer Director	$0	$0	$0
Tyrone Oliver	Vice President	1.00	Officer Director	$0	$0	$0
Harbans Deol	Treasurer	1.00	Officer Director	$0	$0	$0
Tony Parker	Past President	1.00	Officer Director	$0	$0	$0
Marina Cadreche	Board Member	1.00	Director	$0	$0	$0
Burl Cain	Board Member	1.00	Director	$0	$0	$0
Christopher Carter	Board Member	1.00	Director	$0	$0	$0
Bryan Collier	Board Member	1.00	Director	$0	$0	$0
Latera Davis	Board Member	1.00	Director	$0	$0	$0
Janet Dowling	Board Member	1.00	Director	$0	$0	$0
Jill Gillian	Board Member	1.00	Director	$0	$0	$0
Steve Harpe	Board Member	1.00	Director	$0	$0	$0
Garry McFadden	Board Member	1.00	Director	$0	$0	$0
Everett Keith Neely	Board Member	1.00	Director	$0	$0	$0
Joe Page III	Board Member	1.00	Director	$0	$0	$0
Viola Riggin	Board Member	1.00	Director	$0	$0	$0
Jennifer Sanders	Board Member	1.00	Director	$0	$0	$0
David Shinn	Board Member	1.00	Director	$0	$0	$0
Susan Siedentop	Board Member	1.00	Director	$0	$0	$0
David L Thomas	Board Member	1.00	Director	$0	$0	$0
S Anne Walker	Board Member	1.00	Director	$0	$0	$0
Kellie Wasko	Board Member	1.00	Director	$0	$0	$0
Joe Winkler	Board Member	1.00	Director	$0	$0	$0
Robert Green	Executive Director	40.00	Officer	$217,371	$39,920	$257,291
Benjamin Nalette	CFO	40.00	Officer	$83,423	$0	$83,423
Elizabeth Gondles	Senior Director	40.00	Key Emp	$318,252	$0	$318,252
Jeffrey Washington	Deputy Executive Director	40.00	Highest	$212,509	$26,201	$238,710
Robert Lampert	SME	40.00	Highest	$166,284	$0	$166,284
Terri Catlett	Dir of Office of Correctional Health	40.00	Highest	$159,827	$0	$159,827
David Haasenritter	Dir Standards and Accreditation	40.00	Highest	$144,601	$23,978	$168,579
Kathleen Maurer	SME	40.00	Highest	$116,213	$0	$116,213
James Gondles	Former Employee	0.00		$370,365	$47,265	$417,630

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
2024	$10,462,403	$10,695,871	$15,789,441	$-233,468
2023	$9,921,809	$11,026,491	$15,987,617	$-1,104,682
2023	$10,106,966	$11,339,375	$15,906,528	$-1,232,409
2022	$9,388,596	$7,812,275	$18,057,646	$1,576,321
2021	$5,530,182	$7,615,601	$14,886,927	$-2,085,419
2020	$5,530,182	$7,615,601	$14,886,927	$-2,085,419
2019	$10,196,231	$10,561,427	$15,518,945	$-365,196
2018	$9,509,002	$9,476,151	$15,555,242	$32,851

American Correctional Association