American Correctional Association
American Correctional Association shows fluctuating financial performance with a 2023 deficit and consistent 0% reported officer compensation.
EIN: 131977456 · Alexandria, VA · NTEE: I30C · Updated: 2026-03-28
Is American Correctional Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
American Correctional Association directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About American Correctional Association
American Correctional Association (EIN: 131977456) is a nonprofit organization based in Alexandria, VA, classified under NTEE code I30C. The organization reported total revenue of $14.8M and total assets of $15.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Correctional Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
American Correctional Association is a large nonprofit that has been operating for 83 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 1.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $10.1M |
| Total Expenses | $11.3M |
| Surplus / Deficit | $-1,232,409 |
| Total Assets | $15.9M |
| Total Liabilities | $9.4M |
| Net Assets | $6.6M |
| Operating Margin | -12.2% |
| Debt-to-Asset Ratio | 58.8% |
| Months of Reserves | 16.8 months |
Financial Health Grade: C
In 2023, American Correctional Association reported a deficit of $1.2M with expenses exceeding revenue, holds 16.8 months of operating reserves (strong position), has a debt-to-asset ratio of 58.8% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), American Correctional Association's revenue has grown at a compound annual growth rate (CAGR) of 1.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +5.4% | +45.1% | -11.9% |
| 2022 | +73.4% | +2.6% | +21.3% |
| 2021 | +0.0% | +0.0% | +0.0% |
| 2020 | -45.8% | -27.9% | -4.1% |
| 2019 | +7.2% | +11.5% | -0.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1943 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates American Correctional Association with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, American Correctional Association allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $1.2M, with expenses exceeding revenue.
- Debt-to-asset ratio: 58.8%.
Executive Compensation Analysis
The consistent reporting of 0% for officer compensation across all available filings is highly unusual for an organization with annual revenues exceeding $10 million and warrants further scrutiny, as it suggests compensation may be categorized differently or not fully disclosed in this summary data.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of American Correctional Association's IRS 990 filings:
- Consistent 0% reported officer compensation, which is atypical for an organization of this scale.
- Expenses exceeded revenue in 2023 ($11,339,375 vs. $10,106,966), indicating a deficit for the year.
- High liabilities relative to assets (e.g., $9,356,232 liabilities vs. $15,906,528 assets in 2023).
Strengths
The following positive indicators were identified for American Correctional Association:
- Demonstrated strong revenue recovery in 2023 ($10,106,966) after a dip in 2020-2021.
- Maintains a stable asset base, consistently around $15-16 million over the past decade.
- Long history of IRS 990 filings (13 filings), indicating consistent reporting.
Frequently Asked Questions about American Correctional Association
Is American Correctional Association a legitimate charity?
Based on AI analysis of IRS 990 filings, American Correctional Association (EIN: 131977456) some concerns. Mission Score: 65/100. 3 red flags identified, 3 strengths noted.
How does American Correctional Association spend its money?
American Correctional Association directs 70% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to American Correctional Association tax-deductible?
American Correctional Association is registered as a tax-exempt nonprofit (EIN: 131977456). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Why is officer compensation consistently reported as 0% across all filings?
The provided data consistently shows 0% for officer compensation. This is highly unusual for an organization of this size and could indicate that compensation is reported under different expense categories, or that the summary data provided does not capture the full picture from the IRS 990 forms.
What caused the significant increase in expenses in 2023 ($11,339,375) compared to 2022 ($7,812,275)?
Expenses increased by over $3.5 million from 2022 to 2023, leading to a deficit in 2023. Without a detailed breakdown of expenses, it's unclear if this was due to increased program activities, administrative costs, or other factors.
How does the organization manage its substantial liabilities, which often exceed 60% of its assets?
Liabilities have consistently been high, for example, $9,356,232 in 2023 against $15,906,528 in assets. Understanding the nature of these liabilities (e.g., deferred revenue, debt) is crucial for assessing financial risk.
Filing History
IRS 990 filing history for American Correctional Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), American Correctional Association's revenue has grown by 13.2%, moving from $8.9M to $10.1M. Total assets increased by 17.8% over the same period, from $13.5M to $15.9M. Total functional expenses rose by 49.5%, from $7.6M to $11.3M. In its most recent filing year (2023), American Correctional Association reported a deficit of $1.2M, with expenses exceeding revenue. The organization holds $9.4M in liabilities against $15.9M in assets (debt-to-asset ratio: 58.8%), resulting in net assets of $6.6M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $10.1M | $11.3M | $15.9M | $9.4M | — | — |
| 2022 | $9.6M | $7.8M | $18.1M | $12.1M | — | View 990 |
| 2021 | $5.5M | $7.6M | $14.9M | $11.1M | — | View 990 |
| 2020 | $5.5M | $7.6M | $14.9M | $11.1M | — | — |
| 2019 | $10.2M | $10.6M | $15.5M | $9.7M | — | View 990 |
| 2018 | $9.5M | $9.5M | $15.6M | $9.4M | — | View 990 |
| 2017 | $9.9M | $9.3M | $16.0M | $9.9M | — | View 990 |
| 2016 | $9.4M | $9.2M | $15.4M | $10.1M | — | View 990 |
| 2015 | $9.2M | $8.8M | $15.1M | $10.1M | — | View 990 |
| 2014 | $9.0M | $8.0M | $15.1M | $10.3M | — | View 990 |
| 2013 | $9.2M | $9.0M | $14.8M | $10.9M | — | View 990 |
| 2012 | $9.4M | $8.4M | $14.7M | $11.1M | — | View 990 |
| 2011 | $8.9M | $7.6M | $13.5M | $11.4M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $10.1M, expenses of $11.3M, and assets of $15.9M (revenue +5.4% year-over-year).
- 2022: Revenue of $9.6M, expenses of $7.8M, and assets of $18.1M (revenue +73.4% year-over-year).
- 2021: Revenue of $5.5M, expenses of $7.6M, and assets of $14.9M (revenue +0.0% year-over-year).
- 2020: Revenue of $5.5M, expenses of $7.6M, and assets of $14.9M (revenue -45.8% year-over-year).
- 2019: Revenue of $10.2M, expenses of $10.6M, and assets of $15.5M (revenue +7.2% year-over-year).
- 2018: Revenue of $9.5M, expenses of $9.5M, and assets of $15.6M (revenue -4.2% year-over-year).
- 2017: Revenue of $9.9M, expenses of $9.3M, and assets of $16.0M (revenue +5.5% year-over-year).
- 2016: Revenue of $9.4M, expenses of $9.2M, and assets of $15.4M (revenue +1.8% year-over-year).
- 2015: Revenue of $9.2M, expenses of $8.8M, and assets of $15.1M (revenue +2.5% year-over-year).
- 2014: Revenue of $9.0M, expenses of $8.0M, and assets of $15.1M (revenue -2.3% year-over-year).
- 2013: Revenue of $9.2M, expenses of $9.0M, and assets of $14.8M (revenue -2.2% year-over-year).
- 2012: Revenue of $9.4M, expenses of $8.4M, and assets of $14.7M (revenue +5.8% year-over-year).
- 2011: Revenue of $8.9M, expenses of $7.6M, and assets of $13.5M.
Data Sources and Methodology
This transparency report for American Correctional Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.