Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $408,979

• 1f · All other contributions, gifts and grants

  $42,346

• 2a · Program service revenue: SERVICE CONTRACTS

  total $97,611,175 · related or exempt $97,611,175

• 2b · Program service revenue: RESIDENT SUBSISTENCE

  total $47,264 · related or exempt $47,264

• 3 · Investment income

  total $874,979 · excluded $874,979

• 6a · Gross rents

  real property $8,450

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $8,450

• 6d · Net rental income or loss

  total $8,450 · excluded $8,450

• 7a · Gross sales of assets other than inventory

  other assets $110,659

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

  other assets $57,188

• 7c · Gain or loss

  other assets $53,471

• 7d · Net gain or loss

  total $53,471 · excluded $53,471

• 11a · Other revenue: OTHER INCOME

  total $625,118 · related or exempt $625,118

• 11e · Other revenue, total

  $625,118

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $1,224,279 · management and general $1,224,279

• 7 · Other salaries and wages

  total $43,405,849 · program services $39,311,800 · management and general $4,094,049

• 8 · Pension plan contributions

  total $5,790,217 · program services $5,065,727 · management and general $724,490

• 9 · Other employee benefits

  total $1,759,936 · program services $1,319,186 · management and general $440,750

• 10 · Payroll taxes

  total $3,660,002 · program services $3,163,062 · management and general $496,940

• 11b · Fees: legal

  total $447,598 · program services $266,101 · management and general $181,497

• 11g · Fees: other

  total $2,759,279 · program services $528,288 · management and general $2,230,991

• 12 · Advertising and promotion

  total $382,970 · program services $81,521 · management and general $301,449

• 13 · Office expenses

  total $2,178,347 · program services $1,436,010 · management and general $742,337

• 16 · Occupancy

  total $15,962,326 · program services $7,649,653 · management and general $8,312,673

• 17 · Travel

  total $2,246,394 · program services $1,540,814 · management and general $705,580

• 20 · Interest

  total $37,364 · program services $37,364

• 22 · Depreciation, depletion and amortization

  total $2,547,189 · program services $2,091,371 · management and general $455,818

• 23 · Insurance

  total $1,926,612 · program services $1,659,195 · management and general $267,417

• 24a · Other expenses: RESIDENT FOOD, KITCHEN

  total $5,793,028 · program services $5,793,028

• 24b · Other expenses: ELECTRONIC MONITORING

  total $2,714,578 · program services $2,714,578

• 24c · Other expenses: RESIDENT SUPPLIES

  total $2,114,129 · program services $2,114,129

• 24d · Other expenses: MISCELLANEOUS

  total $554,102 · program services $200,773 · management and general $353,329

• 24e · All other expenses

  total $382,508 · program services $382,508

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $72,678 · end of year $87,675

• 2 · Savings and temporary cash investments

  beginning of year $14,861,140 · end of year $15,704,947

• 4 · Accounts receivable

  beginning of year $26,853,513 · end of year $31,707,913

• 8 · Inventories for sale or use

  beginning of year $136,092 · end of year $131,219

• 9 · Prepaid expenses and deferred charges

  beginning of year $3,152,119 · end of year $1,367,940

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

  $63,314,207

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

  $51,879,838

• 10c · Land, buildings and equipment, net

  beginning of year $8,799,549 · end of year $11,434,369

• 11 · Investments: publicly traded securities

  beginning of year $10,966,958 · end of year $10,848,510

• 15 · Other assets

  beginning of year $306,983 · end of year $255,065

• 17 · Accounts payable and accrued expenses

  beginning of year $12,017,447 · end of year $12,379,586

• 19 · Deferred revenue

  beginning of year $1,031,996 · end of year $648,020

• 23 · Secured mortgages and notes payable

  beginning of year $459,526 · end of year $880,514

• 25 · Other liabilities

  beginning of year $22,518,269 · end of year $24,841,097

• 27 · Net assets without donor restrictions

  beginning of year $29,108,794 · end of year $32,773,301

• 28 · Net assets with donor restrictions

  beginning of year $13,000 · end of year $15,120

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 4A

RAYMOND J. WEIS, FORMER PRESIDENT/CEO, RECEIVED A SEVERANCE PAYMENT OF $300,000. JAN W. KEMPF, FORMER EXECUTIVE VICE PRESIDENT, RECEIVED A SEVERANCE PAYMENT OF $77,270.

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.