Middle Atlantic States Correctional Association
Middle Atlantic States Correctional Association shows volatile financial performance with recent significant deficit spending.
EIN: 136130396 · Bear, DE · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $119K |
| Total Expenses | $127K |
| Program Spending | 75% |
| Net Assets | $99K |
| Transparency Score | 65/100 |
Is Middle Atlantic States Correctional Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Middle Atlantic States Correctional Association directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Middle Atlantic States Correctional Association
Middle Atlantic States Correctional Association (EIN: 136130396) is a nonprofit organization based in Bear, DE. The organization reported total revenue of $119K and total assets of $29K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Middle Atlantic States Correctional Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Middle Atlantic States Correctional Association is a small nonprofit that has been operating for 57 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 8.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $35K |
| Total Expenses | $127K |
| Surplus / Deficit | $-92,688 |
| Total Assets | $99K |
| Net Assets | $99K |
| Operating Margin | -267.6% |
| Months of Reserves | 9.3 months |
Financial Health Grade: B
In 2023, Middle Atlantic States Correctional Association reported a deficit of $93K with expenses exceeding revenue, holds 9.3 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), Middle Atlantic States Correctional Association's revenue has grown at a compound annual growth rate (CAGR) of 8.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -63.2% | +244.3% | -48.5% |
| 2022 | +1018.1% | +66.5% | +42.7% |
| 2021 | -84.7% | -75.4% | -8.8% |
| 2020 | +2.8% | +194.7% | -26.6% |
| 2019 | -52.4% | -71.4% | +13.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1969 |
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 Middle Atlantic States 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: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, Middle Atlantic States Correctional Association allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $93K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating a volunteer-led organization. This suggests that no organizational funds are being used for executive salaries, which is commendable for a nonprofit of this size.
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 Middle Atlantic States Correctional Association's IRS 990 filings:
- Significant deficit in 2023 (Expenses $127,322 vs. Revenue $34,634).
- Highly volatile revenue and expense figures year-over-year.
- Current assets ($29,047) are very low relative to recent annual expenses.
Strengths
The following positive indicators were identified for Middle Atlantic States Correctional Association:
- Consistent reporting of 0% officer compensation, indicating volunteer leadership.
- No reported liabilities in recent filings, suggesting a debt-free status.
- History of operations spanning at least 13 years, indicating longevity.
Frequently Asked Questions about Middle Atlantic States Correctional Association
Is Middle Atlantic States Correctional Association a legitimate charity?
Middle Atlantic States Correctional Association (EIN: 136130396) is a registered tax-exempt nonprofit based in Delaware. Our AI analysis gives it a Mission Score of 65/100. It has 13 years of IRS 990 filings on record. Total revenue: $119K. 3 red flags identified. 3 strengths noted. Financial health grade: B.
How does Middle Atlantic States Correctional Association spend its money?
Middle Atlantic States Correctional Association directs 75% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.
Are donations to Middle Atlantic States Correctional Association tax-deductible?
Middle Atlantic States Correctional Association is registered as a tax-exempt nonprofit (EIN: 136130396). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Middle Atlantic States Correctional Association's spending goes to programs?
Middle Atlantic States Correctional Association directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Middle Atlantic States Correctional Association located?
Middle Atlantic States Correctional Association is headquartered in Bear, Delaware and files with the IRS under EIN 136130396.
How many years of IRS 990 filings does Middle Atlantic States Correctional Association have?
Middle Atlantic States Correctional Association has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $119K in total revenue.
What caused the significant expense increase in 2023 ($127,322) compared to prior years, especially relative to the low revenue ($34,634)?
The 2023 filing shows expenses more than three times revenue, leading to a substantial deficit. Understanding the nature of these expenses is crucial for assessing financial management.
How does the organization plan to address the fluctuating revenue and occasional large deficits, such as the one in 2023?
The inconsistency in revenue and expenses suggests a need for more stable funding sources or better expense management to ensure long-term sustainability.
What specific programs or activities were funded by the $127,322 in expenses in 2023?
Without detailed program expense breakdowns, it's difficult to assess the impact and efficiency of the spending, especially given the large deficit.
Given the current assets of $29,047 and the 2023 deficit, what is the organization's current financial runway?
The low asset base combined with recent deficit spending raises concerns about the organization's ability to cover future operational costs.
Filing History
IRS 990 filing history for Middle Atlantic States Correctional Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Middle Atlantic States Correctional Association's revenue has grown by 176.6%, moving from $13K to $35K. Total assets decreased by 14.7% over the same period, from $116K to $99K. Total functional expenses rose by 484.8%, from $22K to $127K. In its most recent filing year (2023), Middle Atlantic States Correctional Association reported a deficit of $93K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $35K | $127K | $99K | $0 | — | View 990 |
| 2022 | $94K | $37K | $191K | $0 | — | View 990 |
| 2021 | $8K | $22K | $134K | $0 | — | View 990 |
| 2020 | $55K | $90K | $147K | $0 | — | — |
| 2019 | $54K | $31K | $200K | $0 | — | View 990 |
| 2018 | $113K | $107K | $177K | $0 | — | View 990 |
| 2017 | $34K | $41K | $128K | $0 | — | View 990 |
| 2016 | $52K | $20K | $134K | $0 | — | View 990 |
| 2015 | $46K | $26K | $102K | $0 | — | View 990 |
| 2014 | $45K | $45K | $82K | $0 | — | View 990 |
| 2013 | $24K | $43K | $81K | $0 | — | View 990 |
| 2012 | $16K | $31K | $101K | $0 | — | View 990 |
| 2011 | $13K | $22K | $116K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $35K, expenses of $127K, and assets of $99K (revenue -63.2% year-over-year).
- 2022: Revenue of $94K, expenses of $37K, and assets of $191K (revenue +1018.1% year-over-year).
- 2021: Revenue of $8K, expenses of $22K, and assets of $134K (revenue -84.7% year-over-year).
- 2020: Revenue of $55K, expenses of $90K, and assets of $147K (revenue +2.8% year-over-year).
- 2019: Revenue of $54K, expenses of $31K, and assets of $200K (revenue -52.4% year-over-year).
- 2018: Revenue of $113K, expenses of $107K, and assets of $177K (revenue +227.4% year-over-year).
- 2017: Revenue of $34K, expenses of $41K, and assets of $128K (revenue -34.0% year-over-year).
- 2016: Revenue of $52K, expenses of $20K, and assets of $134K (revenue +13.2% year-over-year).
- 2015: Revenue of $46K, expenses of $26K, and assets of $102K (revenue +2.8% year-over-year).
- 2014: Revenue of $45K, expenses of $45K, and assets of $82K (revenue +89.1% year-over-year).
- 2013: Revenue of $24K, expenses of $43K, and assets of $81K (revenue +50.7% year-over-year).
- 2012: Revenue of $16K, expenses of $31K, and assets of $101K (revenue +25.7% year-over-year).
- 2011: Revenue of $13K, expenses of $22K, and assets of $116K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Middle Atlantic States Correctional Association:
Data Sources and Methodology
This transparency report for Middle Atlantic States 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.