Correctional Leaders Association

Tax-deductible

Iona, ID501(c)(3)Crime & LegalEIN 87-3333378Revenue $3.9M in FY2024

On file with the IRScorrectionalleaders.comPo Box 102, 83427-0102 · Iona, IDTax-exempt since Jun 2022Publicly supported charity — 170(b)(1)(A)(vi)

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Promoting the profession of corrections, supporting each state departments of corrections, and seeking improvements in policy and practices that affect public safety.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$457K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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
2 of 3
filings with a surplus
Average surplus $264K a year · 8% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$457K
to officers and key staff · 14% of spending
Top officer’s pay higher than 99% of similar orgs
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
17 mo
of spending, in cash
Looks good: 16.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $113K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3.0M
64% of total assets
Fine: liabilities are 64% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.9M
+14% vs prior year
Spent
$3.2M
To programs
96%
Net assets
$1.7M
By yearFY2022–FY2024
Revenue
$3.9M
FY2024▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2022$2.3M
FY2023$3.4M
FY2024$3.9M
Expenses
$3.2M
FY2024▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2022$2.7M
FY2023$3.0M
FY2024$3.2M
Net assets
$1.7M
FY2024▲ +74%
Tap a bar for its year
Net assets by fiscal year
FY2022$539K
FY2023$951K
FY2024$1.7M

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 2022.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $3.1M Management & general 4% · $116K

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

4 people listed on the 990; $457K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$456,900Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A

Kevin Kempf’s $457K as Executive Di is at the 99th percentile of top reported officer pay among 1147 $1–10M 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022
Kevin Kempf$456,900$431,416$375,420

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

Improves corrections policy and practices to enhance public safety and support state departments.

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Provided by the organization

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2 programs · $2.6M · in their own filed words · FY2024
01

Provide training for all state directors of corrections as well as orientation program for all newly appointed state directors of corrections.

$2.3Mprogram expense
02

All other accomplishment scholarships awarded to children of correction institution employees to pursue bachelor degrees and graduate students seeking degrees in criminal justice.

$307Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 2 funders$113K
Grants paid · 3 grants · $733K · 2022–2024
Unitemized GrantFY2024$307,188
Unitemized GrantFY2023$252,315
Unitemized GrantFY2022$173,500

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.9M
Ln 12
Gifts and grantsLn 1h$3.8M
Investment incomeLn 3$99K
Fees for servicesLn 2g$9K
Money outPt IX
$3.2M
Ln 25
Programscol B$3.1M
Managementcol C$116K
Owns and owesPt X
$1.7M
net assets · Ln 32
Cash and savingsLn 1–2$4.4M
Total assetsLn 16$4.6M
LiabilitiesLn 26$3.0M
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.8M
Government grantsLn 1e$64K
Fees for servicesLn 2g$9K
Investment incomeLn 3$99K
Total revenueLn 12$3.9M
Assets in detailPt X, end of year
CashLn 1$502
SavingsLn 2$4.4M
Cash and savings togetherLn 1–2$4.4M
Land, buildings, equipmentLn 10c$2K
Other assetsLn 15$105K
Total assetsLn 16$4.6M
LiabilitiesLn 26$3.0M
Net assetsLn 32$1.7M
OperationsPt I, VI
EmployeesI 58
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 FY24End FY24
Cash and savingsLn 1–2$2.4M$4.4M
Land, buildings, equipmentLn 10c$458$2K
Total assetsLn 16$2.5M$4.6M
LiabilitiesLn 26$1.5M$3.0M
Net assetsLn 32$951K$1.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$307K$307K
Pay of current officers, directors and key staffLn 5$466K$466K
Other salaries and wagesLn 7$720K$621K$99K
Pension plan contributionsLn 8$23K$16K$7K
Other employee benefitsLn 9$158K$158K
Payroll taxesLn 10$73K$63K$10K
Legal feesLn 11b$18K$18K
Advertising and promotionLn 12$26K$26K
Office expensesLn 13$2K$2K
TravelLn 17$108K$108K
Conferences, conventions and meetingsLn 19$1.1M$1.1M
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$166K$166K
All other expensesLn 24e$7K$7K
Total functional expensesLn 25$3.2M$3.1M$116K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.9M$3.2M$700K$1.7M 990 PDF
FY2023 $3.4M$3.0M$412K$951K 990 PDF
FY2022 $2.3M$2.7M−$319K$539K 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 $3,898,478 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,375,876$3,790,852
I-9 Program service revenuePrior year $15,700$8,950
I-10 Investment incomePrior year $23,857$98,676
I-11 Other revenue$0
I-12 Total revenuePrior year $3,415,433$3,898,478
I-13 Grants and similar amounts paidPrior year $252,315$307,188
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,286,827$1,439,965
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,464,570$1,451,059
I-18 Total expensesPrior year $3,003,712$3,198,212
I-19 Revenue less expensesPrior year $411,721$700,266
Part VI · Governance 8 of 8 board members independent, 1 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $3,898,478 across 7 lines filed
VIII-1b Membership dues$3,623,159
VIII-1e Government grants$64,316
VIII-1f All other contributions, gifts and grants$103,377
VIII-1h Total contributions, gifts and grants$3,790,852
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,950$8,950
VIII-3 Investment incomeRelated to mission $98,676$98,676
VIII-12 Total revenueRelated to mission $107,626$3,898,478
Part IX · Statement of functional expenses $3,198,212 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $307,188$307,188
IX-5 Pay of current officers, directors and key staffPrograms $466,000$466,000
IX-7 Other salaries and wagesPrograms $621,016 · Management $99,089$720,105
IX-8 Pension plan contributionsPrograms $15,561 · Management $7,200$22,761
IX-9 Other employee benefitsPrograms $157,867$157,867
IX-10 Payroll taxesPrograms $63,155 · Management $10,077$73,232
IX-11b Legal feesPrograms $18,291$18,291
IX-12 Advertising and promotionPrograms $26,227$26,227
IX-13 Office expensesPrograms $2,093$2,093
IX-17 TravelPrograms $107,583$107,583
IX-19 Conferences, conventions and meetingsPrograms $1,109,847$1,109,847
IX-22 Depreciation, depletion and amortizationPrograms $4,871$4,871
IX-23 InsurancePrograms $8,589$8,589
IX-24 Other expenses (24a–d)Programs $166,246$166,246
IX-24e All other expensesPrograms $7,312$7,312
IX-25 Total functional expensesPrograms $3,081,846 · Management $116,366 · Fundraising $0$3,198,212
Part X · Balance sheet $4,616,797 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $14,849$502
X-2 Savings and temporary cash investmentsStart of year $2,380,050$4,418,553
X-4 Accounts receivableStart of year $4,496$26,081
X-9 Prepaid expenses and deferred chargesStart of year $98,629$64,442
X-10c Land, buildings and equipment, netStart of year $458$2,482
X-15 Other assetsStart of year $1,908$104,737
X-16 Total assetsStart of year $2,500,390$4,616,797
X-17 Accounts payable and accrued expensesStart of year $17,056$66,951
X-19 Deferred revenueStart of year $1,290,592$2,379,509
X-25 Other liabilitiesStart of year $241,865$519,194
X-26 Total liabilitiesStart of year $1,549,513$2,965,654
X-27 Net assets without donor restrictionsStart of year $950,877$1,651,143
X-32 Total net assets or fund balancesStart of year $950,877$1,651,143
X-33 Total liabilities and net assetsStart of year $2,500,390$4,616,797
Part XI · Reconciliation of net assets $1,651,143 net assets at year end
XI-1 Total revenue$3,898,478
XI-2 Total expenses$3,198,212
XI-3 Revenue less expenses$700,266
XI-4 Net assets at start of year$950,877
XI-10 Net assets at end of year$1,651,143

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

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