AI Transparency Report
The American Correctional Association (ACA) demonstrates a consistent operational scale, with revenues generally fluctuating between $9 million and $10 million in recent years, though there was a dip to around $5.5 million in 2020 and 2021, followed by a strong recovery to over $10 million in 2023. The organization's assets have remained relatively stable, hovering around $15-16 million, indicating a solid financial foundation. However, a notable point is the consistent reporting of 0% for officer compensation across all available filings, which warrants further investigation as it could indicate compensation is reported under different categories or that key leadership roles are genuinely unpaid, which is unusual for an organization of this size.
Spending efficiency appears to be a mixed bag. In 2023, expenses ($11,339,375) exceeded revenue ($10,106,966), resulting in a deficit. This contrasts with 2022, where revenue ($9,589,453) comfortably exceeded expenses ($7,812,275). The organization's liabilities are substantial, often exceeding 60% of total assets, which could indicate reliance on debt or deferred revenue. The lack of detailed functional expense breakdowns in the provided data makes a precise assessment of program, administrative, and fundraising efficiency challenging without deeper access to the full 990 forms.
Transparency regarding executive compensation is a concern due to the consistent 0% reporting. While the organization files its 990s regularly, the absence of this key data point in the summary provided limits a full understanding of its compensation practices. Overall, while the ACA maintains a stable asset base and has shown revenue recovery, the deficit in 2023 and the ambiguity around executive compensation are areas that could benefit from greater clarity.