Correctional Alternative Incorporated FY2023 filing

Tax-deductible

Memphis, TN501(c)(3)Human ServicesEIN 62-1542790

Implementation of an alternative punishment program for nonviolent criminal offenders.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $4K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$455K
80% of total assets
Worth a look: liabilities are 80% of assets; over 65%.
Pt X · Ln 26
Independent board members
0
of 2 voting members
Concern: none of 2 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$900K
-14% vs prior year
Spent
$910K
To programs
78%
Net assets
$114K
By yearFY2021–FY2025
Revenue
$900K
FY2023▼ -14%
Revenue by fiscal year
FY2021$877K
FY2022$1.0M
FY2023$900K
FY2024$1.1M
FY2025$1.0M
Expenses
$910K
FY2023▼ -2%
Expenses by fiscal year
FY2021$877K
FY2022$934K
FY2023$910K
FY2024$1.1M
FY2025$1.1M
Net assets
$114K
FY2023▼ -8%
Net assets by fiscal year
FY2021$15K
FY2022$125K
FY2023$114K
FY2024$103K
FY2025$36K

From the FY2023 Form 990 (year ending June 2023) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1994.

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

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $710K Management & general 22% · $201K

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

Who runs it and what they're paid

2 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Colleen McAllister’s $84K as Secretary/Treasurer is at the 21st percentile of top reported officer pay among 3869 $1–10M human services 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2021
Colleen McAllister$84,360$76,228$66,759
Traci Mathews$83,587$76,228$65,144

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.

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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 15aNo

Programs and updates

Provides alternative punishment programs for nonviolent offenders.

Provided by the organization

This section is blank until Correctional Alternative Incorporated claims this page.

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1 program service account for $710K of program spending, described in the organization's own filed words · FY2022.
01

Developed and implemented an alternative punishment program with an average caseload of over 400 nonviolent criminal offenders.

$710Kprogram expense

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By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$900K
Ln 12
Gifts and grantsLn 1h$868K
Fees for servicesLn 2g$31K
Money outPt IX
$910K
Ln 25
Programscol B$710K
Managementcol C$201K
Owns and owesPt X
$114K
net assets · Ln 32
Cash and savingsLn 1–2$41K
Total assetsLn 16$570K
LiabilitiesLn 26$455K
PeoplePt VI, VII
2
listed · VII A
PaidVII A0
Voting boardVI 1a2
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$868K
Government grantsLn 1e$868K
Fees for servicesLn 2g$31K
Total revenueLn 12$900K
Assets in detailPt X, end of year
CashLn 1$41K
Cash and savings togetherLn 1–2$41K
Land, buildings, equipmentLn 10c$6K
Other assetsLn 15$415K
Total assetsLn 16$570K
LiabilitiesLn 26$455K
Net assetsLn 32$114K
OperationsPt I, VI
EmployeesI 518
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 FY23End FY23
Cash and savingsLn 1–2$138K$41K
Land, buildings, equipmentLn 10c$11K$6K
Total assetsLn 16$190K$570K
LiabilitiesLn 26$65K$455K
Net assetsLn 32$125K$114K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$152K$46K$107K
Other salaries and wagesLn 7$349K$349K
Pension plan contributionsLn 8$20K$15K$5K
Other employee benefitsLn 9$104K$75K$29K
Payroll taxesLn 10$35K$28K$8K
Accounting feesLn 11c$12K$12K
Other fees for servicesLn 11g$14K$14K
Office expensesLn 13$19K$5K$14K
Information technologyLn 14$15K$14K$1K
OccupancyLn 16$83K$76K$7K
TravelLn 17$17K$13K$4K
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$5K$5K$470
InsuranceLn 23$34K$34K
Other expenses (24a–d)Ln 24$49K$38K$12K
All other expensesLn 24e$947$947
Total functional expensesLn 25$910K$710K$201K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.0M$1.1M−$68K$36K 990 PDF
FY2024 $1.1M$1.1M−$11K$103K 990 PDF
FY2023 Viewing $900K$910K−$11K$114K 990 PDF
FY2022 $1.0M$934K$110K$125K 990 PDF
FY2021 $877K$877K$267$15K 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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $899,803 across 4 lines filed
VIII-1e Government grants$868,429
VIII-1h Total contributions, gifts and grants$868,429
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $31,374$31,374
VIII-12 Total revenueRelated to mission $31,374 · Unrelated business $0 · Excluded from tax $0$899,803
Part IX · Statement of functional expenses $910,390 across 16 lines filed
IX-6 Pay of disqualified personsPrograms $45,734 · Management $106,714$152,448
IX-7 Other salaries and wagesPrograms $348,664$348,664
IX-8 Pension plan contributionsPrograms $15,015 · Management $4,635$19,650
IX-9 Other employee benefitsPrograms $74,778 · Management $28,923$103,701
IX-10 Payroll taxesPrograms $27,883 · Management $7,545$35,428
IX-11c Accounting feesManagement $11,750$11,750
IX-11g Other fees for servicesPrograms $13,959$13,959
IX-13 Office expensesPrograms $4,821 · Management $14,030$18,851
IX-14 Information technologyPrograms $13,588 · Management $1,344$14,932
IX-16 OccupancyPrograms $75,930 · Management $7,403$83,333
IX-17 TravelPrograms $13,030 · Management $3,525$16,555
IX-20 InterestManagement $1,668$1,668
IX-22 Depreciation, depletion and amortizationPrograms $4,826 · Management $470$5,296
IX-23 InsurancePrograms $33,714$33,714
IX-24 Other expenses (24a–d)Programs $37,703 · Management $11,791$49,494
IX-24e All other expensesManagement $947$947
IX-25 Total functional expensesPrograms $709,645 · Management $200,745 · Fundraising $0$910,390
Part X · Balance sheet $569,636 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $137,633$40,838
X-3 Pledges and grants receivableStart of year $19,041$84,190
X-9 Prepaid expenses and deferred chargesStart of year $16,135$23,950
X-10c Land, buildings and equipment, netStart of year $11,286$5,990
X-15 Other assetsStart of year $5,760$414,668
X-16 Total assetsStart of year $189,855$569,636
X-17 Accounts payable and accrued expensesStart of year $30,847$27,734
X-24 Unsecured notes and loans payableStart of year $12,059$9,870
X-25 Other liabilitiesStart of year $0$414,784
X-26 Total liabilitiesStart of year $65,006$455,374
X-27 Net assets without donor restrictionsStart of year $124,849$114,262
X-32 Total net assets or fund balancesStart of year $124,849$114,262
X-33 Total liabilities and net assetsStart of year $189,855$569,636
Part XI · Reconciliation of net assets $114,262 net assets at year end
XI-1 Total revenue$899,803
XI-2 Total expenses$910,390
XI-3 Revenue less expenses−$10,587
XI-4 Net assets at start of year$124,849
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$114,262

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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