American Correctional Association

Tax-deductible

Alexandria, VA501(c)(3)Since 1955Crime & LegalEIN 13-1977456Revenue $10.0M in FY2024

On file with the IRSaca.org206 N Washington St Ste 200, 22314-2528 · Alexandria, VATax-exempt since Jun 1943Publicly supported — 509(a)(2)

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The American Correctional Association provides a professional organization for all individuals and groups, both public and private that share a common goal of improving the justice system. The ACA shapes the future of corrections through strong, progressive leadership that brings together various voices and forges coalitions and partnerships to promote the concepts embodied in its Declaration of Principles.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
Run by 27 volunteers and 38 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $787K a year · 10% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$2.2M
to officers and key staff · 21% of spending
Top officer’s pay higher than 98% of similar orgs
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $24K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$8.9M
57% of total assets
Fine: liabilities are 57% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
23
of 23 voting members
Looks good: 23 of 23 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$10.0M
-4% vs prior year
Spent
$10.4M
To programs
74%
Net assets
$6.7M
By yearFY2020–FY2024
Revenue
$10.0M
FY2024▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.5M
FY2021$5.5M
FY2022$9.4M
FY2023$9.9M
FY2024$10.5M
FY2024$10.0M
Expenses
$10.4M
FY2024▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$7.6M
FY2021$7.6M
FY2022$7.8M
FY2023$11.0M
FY2024$10.7M
FY2024$10.4M
Net assets
$6.7M
FY2024▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.8M
FY2021$3.8M
FY2022$6.0M
FY2023$6.6M
FY2024$6.8M
FY2024$6.7M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1943.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $7.7M Management & general 26% · $2.7M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

33 people listed on the 990; $2.2M paid to officers and key staff.

Part VII, Section A · reportable compensation
Former Employee
$601,043Pt VII · Sec A
Executive Director
$307,600Pt VII · Sec A
Deputy Exec Dir (until 6/25)
$213,270Pt VII · Sec A
$201,513Pt VII · Sec A
Dir Off of Corr Health (until 9/25)
$175,591Pt VII · Sec A
$166,400Pt VII · Sec A
Dir of Professional Development
$151,017Pt VII · Sec A
Dir Standards and Accreditation
$147,438Pt VII · Sec A

James Gondles’s $601K as Former Employee is at the 98th percentile of top reported officer pay among 247 $10–100M crime & legal 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 · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
James Gondles$601,043$370,365————
James Gondles Until 82023——$549,532———
James Gondles JR————$526,244—
James a Gondles———$418,242——
Elizabeth Gondles—$318,252$278,750———
Robert Green$307,600$217,371————
Hok Gao———$59,767$218,364$170,160
Robert Green from 82023——$216,595———

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 American Correctional Association executive salaries →

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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 15aYes

Programs and updates

Improves corrections professionals' skills and careers through training and resources.

Provided by the organization

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3 programs · $7.4M · in their own filed words · FY2024
01

Facilities Accreditation

Performed accreditations of correctional facilities to ensure those facilities meet industry standards endorsed by the Association. The standards created and refined by the ACA represent fundamental correctional practices that ensure staff and inmate safety and security; enhance staff morale; improve record maintenance and data…

$3.8Mprogram expense
02

Conferences

ACA's annual Congress of Correction and Winter Conference are two of the most attended corrections events in the industry. ACA's conventions provide attendees and exhibitors with an opportunity to personally interact with thousands of corrections professionals.

$3.2Mprogram expense
03

Other Contracts and Training

We provide dynamic training that engages staff and provides them with skills they can immediately apply to their jobs. Our trainers are leading experts in the fields with vast experience training correctional staff at all levels and disciplines.

$400Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2020
Total grants receivedfrom 1 funder$24K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$10.0M
Ln 12
Fees for servicesLn 2g$9.4M
Investment incomeLn 3$241K
Other incomeLn 4–11$215K
Money outPt IX
$10.4M
Ln 25
Programscol B$7.7M
Managementcol C$2.7M
Owns and owesPt X
$6.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$15.5M
LiabilitiesLn 26$8.9M
PeoplePt VI, VII
33
listed · VII A
PaidVII A10
Voting boardVI 1a23
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$204K
Fees for servicesLn 2g$9.4M
Investment incomeLn 3$241K
Other incomeLn 4–11$215K
Gains on assetsLn 7$14K
Total revenueLn 12$10.0M
Assets in detailPt X, end of year
CashLn 1$1.4M
Cash and savings togetherLn 1–2$1.4M
InvestmentsLn 11–13$5.1M
Land, buildings, equipmentLn 10c$6.9M
Other assetsLn 15$109K
Total assetsLn 16$15.5M
LiabilitiesLn 26$8.9M
Net assetsLn 32$6.7M
OperationsPt I, VI
EmployeesI 538
VolunteersI 627
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
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$2.0M$1.4M
InvestmentsLn 11–13$4.8M$5.1M
Land, buildings, equipmentLn 10c$7.0M$6.9M
Total assetsLn 16$15.8M$15.5M
LiabilitiesLn 26$8.9M$8.9M
Net assetsLn 32$6.8M$6.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$611K$386K$225K
Other salaries and wagesLn 7$2.5M$1.6M$867K
Pension plan contributionsLn 8$78K$45K$33K
Other employee benefitsLn 9$391K$227K$164K
Payroll taxesLn 10$243K$155K$88K
Legal feesLn 11b$53K$53K
Accounting feesLn 11c$138K$138K
Investment management feesLn 11f$33K$33K
Other fees for servicesLn 11g$2.0M$1.8M$255K
Advertising and promotionLn 12$61K$49K$12K
Office expensesLn 13$325K$189K$135K
RoyaltiesLn 15$28K$28K
OccupancyLn 16$324K$112K$212K
TravelLn 17$1.5M$1.4M$101K
Conferences, conventions and meetingsLn 19$399K$399K
InterestLn 20$234K$174K$60K
Depreciation, depletion and amortizationLn 22$161K$54K$107K
InsuranceLn 23$117K$89K$28K
Other expenses (24a–d)Ln 24$1.1M$996K$151K
All other expensesLn 24e$43K$36K$8K
Total functional expensesLn 25$10.4M$7.7M$2.7M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $10.5M$10.7M−$233K$6.8M 990 PDF
FY2023 $9.9M$11.0M−$1.1M$6.6M 990 PDF
FY2022 $9.4M$7.8M$1.6M$6.0M 990 PDF
FY2021 $5.5M$7.6M−$2.1M$3.8M 990 PDF
FY2020 $5.5M$7.6M−$2.1M$3.8M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $10,010,674 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $55,331$204,415
I-9 Program service revenuePrior year $9,910,325$9,350,020
I-10 Investment incomePrior year $495,445$240,816
I-11 Other revenuePrior year $1,302$215,423
I-12 Total revenuePrior year $10,462,403$10,010,674
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,206,287$3,805,560
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $6,489,584$6,573,107
I-18 Total expensesPrior year $10,695,871$10,378,667
I-19 Revenue less expensesPrior year −$233,468−$367,993
Part VI · Governance 23 of 23 board members independent, 2 to look at
VI-1a Voting members of the governing body23
VI-1b Independent voting members23
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $10,010,674 across 9 lines filed
Lines not itemized here account for $149,041 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$204,415
VIII-1h Total contributions, gifts and grants$204,415
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,340,861$9,340,861
VIII-3 Investment incomeExcluded from tax $226,652$226,652
VIII-5 RoyaltiesUnrelated business $27,725$27,725
VIII-6 Net rental income or lossUnrelated business −$94,187−$94,187
VIII-7 Net gain or loss on sales of assetsExcluded from tax $14,164$14,164
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $62,245 · Excluded from tax $79,758$142,003
VIII-12 Total revenueRelated to mission $9,350,020 · Unrelated business −$4,217 · Excluded from tax $460,456$10,010,674
Part IX · Statement of functional expenses $10,378,667 across 20 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $385,891 · Management $225,427$611,318
IX-7 Other salaries and wagesPrograms $1,614,696 · Management $867,359$2,482,055
IX-8 Pension plan contributionsPrograms $45,060 · Management $32,605$77,665
IX-9 Other employee benefitsPrograms $227,049 · Management $164,293$391,342
IX-10 Payroll taxesPrograms $155,098 · Management $88,082$243,180
IX-11b Legal feesManagement $52,768$52,768
IX-11c Accounting feesManagement $138,013$138,013
IX-11f Investment management feesManagement $33,456$33,456
IX-11g Other fees for servicesPrograms $1,767,115 · Management $255,422$2,022,537
IX-12 Advertising and promotionPrograms $49,119 · Management $12,181$61,300
IX-13 Office expensesPrograms $189,407 · Management $135,434$324,841
IX-15 RoyaltiesPrograms $28,403$28,403
IX-16 OccupancyPrograms $112,352 · Management $211,812$324,164
IX-17 TravelPrograms $1,385,778 · Management $100,650$1,486,428
IX-19 Conferences, conventions and meetingsPrograms $398,553$398,553
IX-20 InterestPrograms $174,204 · Management $60,295$234,499
IX-22 Depreciation, depletion and amortizationPrograms $53,740 · Management $106,894$160,634
IX-23 InsurancePrograms $88,939 · Management $28,249$117,188
IX-24 Other expenses (24a–d)Programs $996,244 · Management $151,026$1,147,270
IX-24e All other expensesPrograms $35,500 · Management $7,553$43,053
IX-25 Total functional expensesPrograms $7,707,148 · Management $2,671,519 · Fundraising $0$10,378,667
Part X · Balance sheet $15,535,747 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $2,000,334$1,358,234
X-4 Accounts receivableStart of year $1,633,003$1,505,640
X-8 Inventories for sale or useStart of year $68,948$76,504
X-9 Prepaid expenses and deferred chargesStart of year $260,641$492,015
X-10c Land, buildings and equipment, netStart of year $7,014,921$6,920,291
X-11 Publicly traded securitiesStart of year $4,785,868$5,074,071
X-15 Other assetsStart of year $25,726$108,992
X-16 Total assetsStart of year $15,789,441$15,535,747
X-17 Accounts payable and accrued expensesStart of year $1,514,310$1,368,651
X-19 Deferred revenueStart of year $1,326,026$1,620,353
X-20 Tax-exempt bond liabilitiesStart of year $5,200,000$5,200,000
X-25 Other liabilitiesStart of year $17,158$0
X-26 Total liabilitiesStart of year $8,948,379$8,871,585
X-27 Net assets without donor restrictionsStart of year $6,841,062$6,664,162
X-32 Total net assets or fund balancesStart of year $6,841,062$6,664,162
X-33 Total liabilities and net assetsStart of year $15,789,441$15,535,747
Part XI · Reconciliation of net assets $6,664,162 net assets at year end
XI-1 Total revenue$10,010,674
XI-2 Total expenses$10,378,667
XI-3 Revenue less expenses−$367,993
XI-4 Net assets at start of year$6,841,062
XI-5 Net unrealized gains (losses) on investments$191,093
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$6,664,162

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

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