American Jail Association

Nonprofit profile at a glance

EIN
521245173
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Hagerstown, MD, USA
Phone
3017903930
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Correctional Facilities N.E.C.

Official website

Reported finances

Revenue
$2,101,188
Expenses
$2,166,400
Assets
$1,049,793
Liabilities
$1,006,647

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • LOUIS A QUINONES JR (PRESIDENT)
  • SHAWN LAUGHLIN (PRESIDENT-EL)

Highest reported compensation

  • CHRISTOPHER DANIELS (EXECUTIVE DI): $155,658 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Banding together all those concerned with or interested in the custody and care of persons awaiting trial, serving sentences, or otherwise locally confined; to improve the conditions and systems under which such persons are detained. Advancing professionalism in corrections through training and professional certification, information exchange, technical assistance, publications, and conferences. Providing leadership in the development of professional standards, pertinent legislation, management practices, programs, and services. Presenting and advancing the interests, needs, concerns, and proficiency of the profession as deemed appropriate by the membership and their representatives.

What it reported doing in 2024

Jail certification programs which are designed to elevate the professional standards of jail management and personnel in the field of local corrections. There are three certifications programs available including certified jail manager (cjm), certified jail officer (cjo), and certified jail supervisor (cjs). The certifications obtained from these prestigious programs provide documented evidence to colleagues and communities that these individuals have been tested and found to possess a high competency in these levels of corrections.

Operating model

Revenue model
Earned-program. 89% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 75
  • Accountability: 84
  • Sustainability: 22
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.3%; rating input score 80
  • Program expense ratio: 78.2%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.1%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.96; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: -3.7% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 80.3% of revenue deployed · 78.2% of spending went to programs
  • Governance: 20 of 20 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.7M in reported program spending
  • Leadership: top reported pay $156K · 21 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.