501(c)(3) charity; gifts are tax-deductible.
48¢ of each $1 spent went to programs.
Run by 22 volunteers and 4 employees.
Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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 4
filings with a surplus
Average surplus $52K a year · 11% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
48%
of spending
Concern: 48% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$232K
to officers and key staff · 48% of spending
Concern: pay to officers and key staff is 48% of spending; over 30%.
Pt VII · Sec A
7 mo
of spending, in cash
Looks good: 7.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $505K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$100K
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$310K
-42% vs prior year
Spent
$485K
To programs
48%
Net assets
$202K
By yearFY2022–FY2025
Revenue
$310K
FY2025▼ -42%
Tap a bar for its year
Revenue by fiscal year
FY2022$250K
FY2023$826K
FY2024$533K
FY2025$310K
Expenses
$485K
FY2025▼ -32%
Tap a bar for its year
Expenses by fiscal year
FY2022$108K
FY2023$409K
FY2024$709K
FY2025$485K
Net assets
$202K
FY2025▼ -46%
Tap a bar for its year
Net assets by fiscal year
FY2022$0
FY2023$552K
FY2024$377K
FY2025$202K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2019.

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

Where the money goes

48 cents of each dollar spent went to programs.

Program services 48% · $233K Management & general 28% · $137K Fundraising 24% · $115K

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

9 people listed on the 990; $232K paid to officers and key staff.

Part VII, Section A · reportable compensation
President & CEO
$80,000Pt VII · Sec A
EVP Mission Support
$78,462Pt VII · Sec A
EVP Talent & Culture
$73,077Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Brian Koehn’s $80K as President & CEO is at the 60th percentile of top reported officer pay among 1404 $100K–1M 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Brian Koehn$80,000$80,000$82,450$31,457
John Pfeiffer$78,462———
Armin Mccrea-Dastur$73,077———
Creative Business Solutions of AZ———$5,500

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 Social Purpose Corrections 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 15aNo

Programs and updates

Social Purpose Corrections is a legal and crime-related nonprofit based in Apache Jct, AZ, formed in 2019.

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Provided by the organization

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1 program · $233K · in their own filed words · FY2025
01

Legislative Leadership in Criminal Justice Reform

SPC CEO appointed Chair of the Corrections Subcommittee for the Arizona House. Also served as a member of the Corrections Committee for the Arizona Senate, participating in ongoing legislative discussions focused on reducing incarceration through policy reform.

$233Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$505K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$310K
Ln 12
Gifts and grantsLn 1h$305K
Fees for servicesLn 2g$3K
Investment incomeLn 3$2K
Money outPt IX
$485K
Ln 25
Programscol B$233K
Managementcol C$137K
Fundraisingcol D$115K
Owns and owesPt X
$202K
net assets · Ln 32
Cash and savingsLn 1–2$300K
Total assetsLn 16$302K
LiabilitiesLn 26$100K
PeoplePt VI, VII
9
listed · VII A
PaidVII A3
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$305K
Fees for servicesLn 2g$3K
Investment incomeLn 3$2K
Other incomeLn 4–11$772
Total revenueLn 12$310K
Assets in detailPt X, end of year
CashLn 1$300K
Cash and savings togetherLn 1–2$300K
Other assetsLn 15$2K
Total assetsLn 16$302K
LiabilitiesLn 26$100K
Net assetsLn 32$202K
OperationsPt I, VI
EmployeesI 54
VolunteersI 622
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$483K$300K
Total assetsLn 16$484K$302K
LiabilitiesLn 26$107K$100K
Net assetsLn 32$377K$202K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$232K$162K$58K$12K
Other salaries and wagesLn 7$65K$46K$16K$3K
Other employee benefitsLn 9$851$522$187$142
Payroll taxesLn 10$30K$21K$8K$2K
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$13K$13K
Lobbying feesLn 11d$25K$25K
Other fees for servicesLn 11g$61K$15K$46K
Advertising and promotionLn 12$14K$14K
Office expensesLn 13$7K$4K$3K
Information technologyLn 14$7K$6K$430
TravelLn 17$13K$3K$46$10K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$421$421
Total functional expensesLn 25$485K$233K$137K$115K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $310K$485K−$175K$202K 990 PDF
FY2024 $533K$709K−$176K$377K 990 PDF
FY2023 $826K$409K$418K$552K 990 PDF
FY2022 $250K$108K$142K$0 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $310,418 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $523,941$304,619
I-9 Program service revenuePrior year $9,352$3,064
I-10 Investment income$1,963
I-11 Other revenue$772
I-12 Total revenuePrior year $533,293$310,418
I-13 Grants and similar amounts paidPrior year $250$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $321,481$327,793
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $387,253$157,607
I-18 Total expensesPrior year $708,984$485,400
I-19 Revenue less expensesPrior year −$175,691−$174,982
Part VI · Governance 6 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $310,418 across 7 lines filed
VIII-1f All other contributions, gifts and grants$304,619
VIII-1h Total contributions, gifts and grants$304,619
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,064$3,064
VIII-3 Investment incomeExcluded from tax $1,963$1,963
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $772$772
VIII-12 Total revenueRelated to mission $3,836 · Unrelated business $0 · Excluded from tax $1,963$310,418
Part IX · Statement of functional expenses $485,400 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $162,077 · Management $57,885 · Fundraising $11,577$231,539
IX-7 Other salaries and wagesPrograms $45,500 · Management $16,250 · Fundraising $3,250$65,000
IX-9 Other employee benefitsPrograms $522 · Management $187 · Fundraising $142$851
IX-10 Payroll taxesPrograms $21,283 · Management $7,600 · Fundraising $1,520$30,403
IX-11b Legal feesManagement $4,412$4,412
IX-11c Accounting feesManagement $13,286$13,286
IX-11d Lobbying feesFundraising $25,000$25,000
IX-11g Other fees for servicesManagement $14,594 · Fundraising $46,355$60,949
IX-12 Advertising and promotionFundraising $14,122$14,122
IX-13 Office expensesManagement $3,985 · Fundraising $2,551$6,536
IX-14 Information technologyManagement $6,308 · Fundraising $430$6,738
IX-17 TravelPrograms $3,292 · Management $46 · Fundraising $10,042$13,380
IX-23 InsuranceManagement $12,763$12,763
IX-24 Other expenses (24a–d)Fundraising $421$421
IX-25 Total functional expensesPrograms $232,674 · Management $137,316 · Fundraising $115,410$485,400
Part X · Balance sheet $301,709 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $483,466$299,539
X-15 Other assetsStart of year $170$2,170
X-16 Total assetsStart of year $483,636$301,709
X-24 Unsecured notes and loans payableStart of year $100,000$100,000
X-26 Total liabilitiesStart of year $106,945$100,000
X-27 Net assets without donor restrictionsStart of year $376,691$201,709
X-32 Total net assets or fund balancesStart of year $376,691$201,709
X-33 Total liabilities and net assetsStart of year $483,636$301,709
Part XI · Reconciliation of net assets $201,709 net assets at year end
XI-1 Total revenue$310,418
XI-2 Total expenses$485,400
XI-3 Revenue less expenses−$174,982
XI-4 Net assets at start of year$376,691
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$201,709

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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