Corrections U S A FY2024 filing

Not tax-deductible

Miami, FL501(c)(6)Since 1998Community Development EIN 02-0501763Revenue $449K in FY2024Latest return filed May 7, 2026

On file with the IRSMiami, FLTax-exempt since Feb 1999

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $300 a year.

How does your 990 look to donors? Take the 10-Question Audit

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

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 02-0501763) · Dispute this line
501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$108K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $35K a year · 7% of revenue · last 6 filings
A surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
0% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$108K
to officers and key staff · 26% of spending
Pay to officers and key staff is 26% of spending.
Part VII, Section A
12.9 mo
of spending, in cash
12.9 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
0
of 4 voting members
None of 4 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$449K
+17% vs prior year
Spent
$416K
To programs
0%
Net assets
$446K
By yearFY2020–FY2025
Revenue
$449K
FY2024▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2020$643K
FY2021$682K
FY2022$277K
FY2023$382K
FY2024$449K
FY2025$480K
Expenses
$416K
FY2024▼ -13%
Tap a bar for its year
Expenses by fiscal year
FY2020$521K
FY2021$342K
FY2022$514K
FY2023$479K
FY2024$416K
FY2025$431K
Net assets
$446K
FY2024▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2020$407K
FY2021$747K
FY2022$510K
FY2023$413K
FY2024$446K
FY2025$496K

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

4 people listed on the 990; $108K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$54,000Pt VII · Sec A
Vice Chairman
$18,000Pt VII · Sec A
Treasurer
$18,000Pt VII · Sec A
Secretary
$18,000Pt VII · Sec A

James Baiardi’s $50K as Chairman is at the 29th percentile of top reported officer pay among 1708 $100K–1M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
James Baiardi$50,000$54,000$54,000$58,500$49,500$54,000
Roy Pinto$17,000$18,000$18,000$19,500$18,000$18,000
Todd Dunn$17,000$18,000$19,500$18,000$18,000$18,000
Donald Bauman$17,000$18,000$19,500$18,000$16,500$19,500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Corrections U S A executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports and advances the welfare and professional standing of correctional officers.

Questions for Corrections U S A

Tap to ask. Corrections U S A sees how many people are interested.

Your first name shows with your question. Corrections U S A answers here, for everyone.

1 program · in their own filed words · FY2023
01

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

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 02-0501763) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$449K
Ln 12
Fees for servicesLn 2g$449K
Investment incomeLn 3$76
Money outPt IX
$416K
Ln 25
Owns and owesPt X
$446K
net assets · Ln 32
Cash and savingsLn 1–2$446K
Total assetsLn 16$446K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A4
Voting boardVI 1a4
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$449K
Investment incomeLn 3$76
Total revenueLn 12$449K
Assets in detailPt X, end of year
CashLn 1$446K
Cash and savings togetherLn 1–2$446K
Total assetsLn 16$446K
LiabilitiesLn 26$0
Net assetsLn 32$446K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$413K$446K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$413K$446K
LiabilitiesLn 26$0$0
Net assetsLn 32$413K$446K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$89K$0
Pay of officers and key staff (Part IX, line 5)Ln 5$108K$0$0$0
Accounting feesLn 11c$6K$0$0$0
Other fees for servicesLn 11g$28K$0$0$0
Advertising and promotionLn 12$5K$0$0$0
Office expensesLn 13$1K$0$0$0
OccupancyLn 16$8K$0$0$0
Conferences, conventions and meetingsLn 19$157K$0$0$0
Other expenses (24a–d)Ln 24$15K$0$0$0
Total functional expensesLn 25$416K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 7, 2026 $480K$431K$50K$496K 990 PDF
FY2024 ViewingFiled with the IRS May 8, 2025 $449K$416K$33K$446K 990 PDF
FY2023Filed with the IRS May 7, 2024 $382K$479K−$97K$413K 990 PDF
FY2022Filed with the IRS Mar 9, 2023 $277K$514K−$236K$510K 990 PDF
FY2021Filed with the IRS May 9, 2022 $682K$342K$340K$747K 990 PDF
FY2020Filed with the IRS May 4, 2021 $643K$521K$121K$407K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $448,730 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $382,205$448,654
I-10 Investment incomePrior year $94$76
I-11 Other revenue$0
I-12 Total revenuePrior year $382,299$448,730
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $95,442$88,550
I-15 Salaries and benefitsPrior year $111,000$108,000
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $273,037$219,660
I-18 Total expensesPrior year $479,479$416,210
I-19 Revenue less expensesPrior year −$97,180$32,520
Part VI · Governance 0 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $448,730 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$448,654
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $76$76
VIII-12 Total revenueRelated to mission $448,654 · Unrelated business $0 · Excluded from tax $76$448,730
Part IX · Statement of functional expenses $416,210 across 9 lines filed
IX-4 Benefits paid to or for membersPrograms $0$88,550
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $0 · Management $0 · Fundraising $0$108,000
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$5,750
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$27,600
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$5,030
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$1,414
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$7,784
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$157,478
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $0$14,604
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$416,210
Part X · Balance sheet $445,717 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $412,697$445,717
X-8 Inventories for sale or useStart of year $500$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $413,197$445,717
X-26 Total liabilitiesStart of year $0$0
X-31 Retained earnings or endowmentStart of year $413,197$445,717
X-32 Total net assets or fund balancesStart of year $413,197$445,717
X-33 Total liabilities and net assetsStart of year $413,197$445,717
Part XI · Reconciliation of net assets $445,717 net assets at year end
XI-1 Total revenue$448,730
XI-2 Total expenses$416,210
XI-3 Revenue less expenses$32,520
XI-4 Net assets at start of year$413,197
XI-10 Net assets at end of year$445,717

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.