Form 990 for tax year 2025

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $466,037

• 1f · All other contributions, gifts and grants

  $20,871

• 2a · Program service revenue: SERVICE CONTRACTS

  total $97,947,697 · related or exempt $97,947,697

• 2b · Program service revenue: RESIDENT SUBSISTENCE

  total $40,808 · related or exempt $40,808

• 3 · Investment income

  total $903,103 · excluded $903,103

• 6a · Gross rents

  real property $7,767

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $7,767

• 6d · Net rental income or loss

  total $7,767 · excluded $7,767

• 7b · Less cost or other basis and sales expenses

  other assets $235,470

• 7c · Gain or loss

  other assets -$235,470

• 7d · Net gain or loss

  total -$235,470 · excluded -$235,470

• 11a · Other revenue: OTHER INCOME

  total $762,358 · related or exempt $762,358

• 11e · Other revenue, total

  $762,358

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $1,166,615 · management and general $1,166,615

• 7 · Other salaries and wages

  total $46,106,291 · program services $41,739,795 · management and general $4,366,496

• 8 · Pension plan contributions

  total $5,685,045 · program services $4,948,479 · management and general $736,566

• 9 · Other employee benefits

  total $1,694,116 · program services $977,781 · management and general $716,335

• 10 · Payroll taxes

  total $3,648,122 · program services $3,142,721 · management and general $505,401

• 11b · Fees: legal

  total $833,536 · program services $379,317 · management and general $454,219

• 11g · Fees: other

  total $2,597,732 · program services $701,929 · management and general $1,895,803

• 12 · Advertising and promotion

  total $144,633 · program services $70,844 · management and general $73,789

• 13 · Office expenses

  total $2,257,865 · program services $1,740,829 · management and general $517,036

• 16 · Occupancy

  total $14,959,119 · program services $7,324,241 · management and general $7,634,878

• 17 · Travel

  total $1,803,770 · program services $1,181,098 · management and general $622,672

• 20 · Interest

  total $50,803 · program services $41,242 · management and general $9,561

• 22 · Depreciation, depletion and amortization

  total $2,713,133 · program services $2,192,532 · management and general $520,601

• 23 · Insurance

  total $1,907,054 · program services $1,629,848 · management and general $277,206

• 24a · Other expenses: RESIDENT FOOD, KITCHEN

  total $5,911,433 · program services $5,911,433

• 24b · Other expenses: RESIDENT SUPPLIES

  total $2,142,148 · program services $2,142,148

• 24c · Other expenses: ELECTRONIC MONITORING

  total $1,913,219 · program services $1,913,219

• 24d · Other expenses: MISCELLANEOUS

  total $826,642 · program services $152,327 · management and general $674,315

• 24e · All other expenses

  total $1,284,889 · program services $1,284,889

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $87,675 · end of year $18,358

• 2 · Savings and temporary cash investments

  beginning of year $15,704,947 · end of year $19,680,093

• 4 · Accounts receivable

  beginning of year $31,707,913 · end of year $20,889,631

• 8 · Inventories for sale or use

  beginning of year $131,219 · end of year $254,491

• 9 · Prepaid expenses and deferred charges

  beginning of year $1,367,940 · end of year $1,993,971

• 10a · Land, buildings and equipment: cost or other basis

  $21,462,508

• 10b · Land, buildings and equipment: accumulated depreciation

  $8,099,372

• 10c · Land, buildings and equipment, net

  beginning of year $11,434,369 · end of year $13,363,136

• 11 · Investments: publicly traded securities

  beginning of year $10,848,510 · end of year $11,145,114

• 15 · Other assets

  beginning of year $255,065 · end of year $204,425

• 17 · Accounts payable and accrued expenses

  beginning of year $12,379,586 · end of year $12,792,726

• 19 · Deferred revenue

  beginning of year $648,020 · end of year $149,413

• 23 · Secured mortgages and notes payable

  beginning of year $880,514 · end of year $692,162

• 25 · Other liabilities

  beginning of year $24,841,097 · end of year $18,562,886

• 27 · Net assets without donor restrictions

  beginning of year $32,773,301 · end of year $35,352,032

• 28 · Net assets with donor restrictions

  beginning of year $15,120 · end of year $0

The filer's explanations (Part III)

PART I, LINE 1A

THE ORGANIZATION PROVIDED FIRST-CLASS AIRFARE TO CERTAIN OFFICERS IN ORDER FOR THEM TO TRAVEL TO VARIOUS ORGANIZATION CENTER LOCATIONS/POTENTIAL LOCATIONS AND TO MEETINGS WITH THE BUREAU OF PRISONS AND OTHER INDUSTRY LEADERS. THIS BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION TO THE LISTED PERSONS. TAX GROSS-UP PAYMENTS ARE PROVIDED TO ALL EMPLOYEES ON CERTAIN HOLIDAY AND REFERRAL BONUSES. THIS BENEFIT WAS TREATED AS TAXABLE COMPENSATION TO THE LISTED PERSONS.

PART I, LINE 6

THE ORGANIZATION HAS MULTI PART INCENTIVE BONUS COMPENSATION PLANS FOR DIFFERENT CATEGORIES OF EMPLOYEES WITH THE TOTAL BONUS CAPPED AT A PERCENTAGE OF EACH EMPLOYEE'S WAGE BASE. THE PARTS ARE BASED ON FAVORABLE COMPARISON TO BUDGET AND PERFORMANCE AS WELL AS CERTAIN NON-MONETARY PROGRAMMATIC RESULTS. IF THE PERFORMANCE AND PROGRAMMATIC RESULTS ARE FAVORABLE, THE EMPLOYEES RECEIVE AN ADDITIONAL PRESCRIBED PERCENTAGE OF THEIR WAGE BASE AS INCENTIVE COMPENSATION.