THE CORRECTIONAL EDUCATION ASSOCIATION INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- THE CORRECTIONAL EDUCATION ASSOCIATION INC (EIN 52-1933287)
- Tax period
- 2013-10-01 to 2014-09-30
- Filed
- 2015-04-07
- IRS object ID
- 201540979349300004
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-04-07T09:06:06-05:00 | ReturnTs |
| Tax Period End | 2014-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521853933 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JONES MARESCA & MCQUADE PA | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10500 LITTLE PATUXENT PARKWAY SUITE | AddressLine1 |
| Address Line2 | 770 | AddressLine2 |
| City | COLUMBIA | City |
| State | MD | State |
| ZIP Code | 21044 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521933287 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CORRECTIONAL EDUCATION ASSOCIATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CORR | BusinessNameControlTxt |
| Phone | 4434593080 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8182 LARK BROWN RD NO 202 | AddressLine1 |
| City | ELKRIDGE | City |
| State | MD | State |
| ZIP Code | 21075 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN J STEURER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4434593081 | PhoneNum |
| Signature | 2015-03-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID JONES | PreparerPersonNm |
| PTIN | P01361002 | PTIN |
| Phone | 4108840220 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN J STEURER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8182 LARK BROWN RD NO 202 | AddressLine1 |
| City | ELKRIDGE | City |
| State | MD | State |
| ZIP Code | 21075 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $955,275 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CEANATIONAL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1993 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | THE DEVELOPMENT OF CORRECTIONAL EDUCATION SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 16 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $95,433 | PYContributionsGrantsAmt |
| CY Contributions Grants | $100,625 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $683,184 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $560,567 | CYProgramServiceRevenueAmt |
| PY Investment Income | $10 | PYInvestmentIncomeAmt |
| CY Investment Income | $55,521 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,065 | PYOtherRevenueAmt |
| CY Other Revenue | $3,262 | CYOtherRevenueAmt |
| PY Total Revenue | $781,692 | PYTotalRevenueAmt |
| CY Total Revenue | $719,975 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $265,127 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $248,866 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $549,570 | PYOtherExpensesAmt |
| CY Other Expenses | $529,131 | CYOtherExpensesAmt |
| PY Total Expenses | $814,697 | PYTotalExpensesAmt |
| CY Total Expenses | $777,997 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$33,005 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$58,022 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $280,628 | TotalAssetsBOYAmt |
| Total Assets EOY | $76,266 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $175,266 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $28,926 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $105,362 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $47,340 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PREPARE CORRECTIONAL STUDENTS FOR A SUCCESSFUL REENTRY INTO SOCIETY BY EQUIPPING THEM WITH ACADEMIC CAREER/TECHNICAL, AND PERSONAL/SOCIAL SKILLS; TO SUPPORT CORRECTIONAL EDUCATORS PROVIDING QUALITY EDUCATIONAL PROGRAMS WITH OPPORTUNITIES FOR LEADERSHIP, NETWORKING, PUBLICATION, PROFESSIONAL DEVELOPMENT, AND PERSONAL GROWTH; AND TO INCREASE COMMUNITY AWARENESS AND LEGISLATIVE SUPPORT FOR CORRECTIONAL EDUCATION THROUGH PUBLIC RELATIONS AND LEGISLATIVE ADVOCACY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $275,356 | ExpenseAmt |
| Revenue | $320,508 | RevenueAmt |
| Desc | CONTRACT SUPPORT - THE ASSOCIATION HAS PARTNERED WITH THE MONTGOMERY COUNTY CORRECTIONAL FACILITY TO ASSIST THE FACILITY IN HIRING AND TRAINING ALL PART-TIME TEACHERS. IN ADDITION TO PROVIDING THESE TEACHERS NORMAL MEMBERSHIP SERVICES, THE ASSOCIATION ALSO PROVIDES ALL OF THEIR IN-SERVICE TRAINING. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $148,877 | ExpenseAmt |
| Revenue | $109,566 | RevenueAmt |
| Desc | INTERNATIONAL CONFERENCE - INFORMATION RELATING TO THE ISSUES AND DEVELOPMENTS IN THE FIELD OF CORRECTIONAL EDUCATION WAS DISSEMINATED TO ABOUT FIVE HUNDRED MEMBERS AND NON-MEMBERS THAT PARTICIPATED IN THE INTERNATIONAL CONFERENCE HELD IN CLEVELAND, OHIO DURING THE YEAR ENDED SEPTEMBER 30, 2014. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $52,033 | ExpenseAmt |
| Revenue | $59,400 | RevenueAmt |
| Desc | AUDIT STANDARDS - THE ASSOCIATION IS CONTRACTED TO PERFORM STANDARDS COMPLIANCE AUDITS FOR DIFFERENT FACILITIES INCLUDING STATE AGENCIES, COUNTIES, PRIVATE CORRECTIONAL PROVIDERS AND OTHERS, AND AWARD ACCREDITATIONS ON THE BASIS OF THEIR FINDINGS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|
| $52,650 | $70,719 | PUBLICATIONS AND TABLETS - THE ASSOCIATION PUBLISHES QUARTERLY NEWSLETTERS, JOURNALS, STUDENT WORKBOOKS, AND A YEARLY DIRECTORY FOR THEIR MEMBERS. THESE PUBLICATIONS DISSEMINATE INFORMATION RELATING TO THE FIELD OF CORRECTIONAL EDUCATION. IN ADDITION, THE ASSOCIATION BEGAN OFFERING A SECURE PRISON EDUCATION TABLET FOR SALE, FOR WHICH THEY PROVIDE ADDITIONAL EDUCATIONAL MATERIALS AVAILABLE FOR DOWNLOAD. |
| $18,827 | $374 | LOCAL CONFERENCES - THE ASSOCIATION PROMOTES CORRECTIONAL EDUCATION AND PROVIDES INFORMATION AT A NATIONAL LEVEL. |
| $5,304 | GRANTS - THE ASSOCIATION PERFORMS STUDIES AND OTHER RESEARCH OF DELIVERY MODES OF POST SECONDARY EDUCATION IN PRISONS. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $76,781 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $71,093 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $553,047 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 16 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEPHEN STEURER PHD | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4434593080 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8182 LARK BROWN ROAD SUITE 202 | AddressLine1 |
| City | ELKRIDGE | City |
| State | MD | State |
| ZIP Code | 21075 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| DAVID WEBB | ||||||
| PAST PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PEGGY MEYERS | ||||||
| VICE-PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MORRIS DEWS | ||||||
| PRESIDENT | 9.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SUSAN NELL | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JEANA ELY | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KIM BARNETTE | ||||||
| PRESIDENT'S COUNCIL CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BETTY ABBOTT | ||||||
| COUNCIL OF DIR. REP. | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RONN BARGIEL | ||||||
| REGION 1 DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JACOB GREEN | ||||||
| REGION 2 DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARGARET DONE | ||||||
| REGION 3 DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARY FEENEY-WILFER | ||||||
| REGION 4 DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TONI BECKTOLD | ||||||
| REGION 5 DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| AMBROSE RICHARDSON | ||||||
| REGION 6 DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BOB HOLTZ | ||||||
| REGION 7 DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LISA WILLIAMS | ||||||
| REGION 8 DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RHEA BOWMAN | ||||||
| JUVENILE JUSTICE ADVOCATE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN DOWDELL | ||||||
| PUBLICATIONS | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR STEVE STEURER | ||||||
| EXECUTIVE DIRECTOR | 40.00 | $75,585 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $75,585 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $100,625 | MembershipDuesAmt |
| Total Contributions | $100,625 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONTRACTS AND PASS THR | 541900 | $320,508 | $320,508 |
| INTERNATIONAL CONF. | 541900 | $109,566 | $109,566 |
| AUDITS STANDARDS | 541900 | $59,400 | $59,400 |
| TABLET INCOME | 541900 | $56,407 | $56,407 |
| TLN DVD SALES & BOOKS | 900099 | $14,312 | $14,312 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $374 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $374 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $560,567 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6 | TotalRevenueColumnAmt |
| Exclusion | $6 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,195 | TotalRevenueColumnAmt |
| Exclusion | $3,195 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $290,815 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $235,300 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $55,515 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $55,515 | TotalRevenueColumnAmt |
| Exclusion | $55,515 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $67 | TotalRevenueColumnAmt |
| Exclusion | $67 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $67 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $719,975 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $560,567 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $58,783 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,924 | TotalAmt |
| Program Services | $53,641 | ProgramServicesAmt |
| Management And General | $35,283 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,177 | TotalAmt |
| Program Services | $53,191 | ProgramServicesAmt |
| Management And General | $34,986 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,665 | TotalAmt |
| Program Services | $20,251 | ProgramServicesAmt |
| Management And General | $13,414 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,100 | TotalAmt |
| Program Services | $24,031 | ProgramServicesAmt |
| Management And General | $14,069 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,461 | TotalAmt |
| Management And General | $9,461 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $215,136 | TotalAmt |
| Program Services | $215,136 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,937 | TotalAmt |
| Program Services | $37,140 | ProgramServicesAmt |
| Management And General | $47,797 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,100 | TotalAmt |
| Program Services | $4,826 | ProgramServicesAmt |
| Management And General | $15,274 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,063 | TotalAmt |
| Program Services | $10,645 | ProgramServicesAmt |
| Management And General | $9,418 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,480 | TotalAmt |
| Program Services | $119,134 | ProgramServicesAmt |
| Management And General | $9,346 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,949 | TotalAmt |
| Management And General | $6,949 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,262 | TotalAmt |
| Program Services | $3,948 | ProgramServicesAmt |
| Management And General | $2,314 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,929 | TotalAmt |
| Management And General | $4,929 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| EQUIPMENT & MAINTENANCE | $11,873 | $11,873 | |
| PROFESSIONAL DEVELOPMEN | $11,104 | $11,104 | |
| MISCELLANEOUS | $9,837 | $9,837 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $777,997 | TotalAmt |
| Program Services | $553,047 | ProgramServicesAmt |
| Management And General | $224,950 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,416 | BOYAmt |
| EOY | $63,053 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,682 | BOYAmt |
| EOY | $9,693 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $64,901 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $61,381 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $246,530 | BOYAmt |
| EOY | $3,520 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $280,628 | BOYAmt |
| EOY | $76,266 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,087 | BOYAmt |
| EOY | $28,758 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,918 | BOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,261 | BOYAmt |
| EOY | $168 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,266 | BOYAmt |
| EOY | $28,926 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,462 | BOYAmt |
| EOY | $46,840 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $900 | BOYAmt |
| EOY | $500 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,362 | BOYAmt |
| EOY | $47,340 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $280,628 | BOYAmt |
| EOY | $76,266 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$58,022 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $802,845 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $522,418 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $188,459 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $95,433 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $100,625 | CurrentTaxYearAmt |
| Total | $1,709,780 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $547,706 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $662,008 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $666,881 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $683,184 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $616,149 | CurrentTaxYearAmt |
| Total | $3,175,928 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,350,551 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,184,426 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $855,340 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $778,617 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $716,774 | CurrentTaxYearAmt |
| Total | $4,885,708 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $236,407 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $233,893 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $221,139 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $253,242 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $259,783 | CurrentTaxYearAmt |
| Total | $1,204,464 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $236,407 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $233,893 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $221,139 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $253,242 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $259,783 | CurrentTaxYearAmt |
| Total | $1,204,464 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $3,681,244 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,773 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30,626 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,814 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,075 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,201 | CurrentTaxYearAmt |
| Total | $52,489 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,773 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30,626 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,814 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,075 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,201 | CurrentTaxYearAmt |
| Total | $52,489 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,364,324 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,215,052 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $857,154 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $781,692 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $719,975 | CurrentTaxYearAmt |
| Total | $4,938,197 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.74550 | PublicSupportCY509Pct |
| Public Support PY509 | 0.79360 | PublicSupportPY509Pct |
| Investment Income CY | 0.01060 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00880 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $64,901 | OtherCostOrOtherBasisAmt |
| Depreciation | $61,381 | DepreciationAmt |
| Book Value | $3,520 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,520 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | IN FEBRUARY OF 2012, THE ASSOCIATION RECEIVED A CASHIER'S CHECK IN THE AMOUNT OF $23,034. THE FUNDS WERE FROM THE BANK ACCOUNT OF THE CORRECTIONAL EDUCATION ASSOCIATION OF ARIZONA ("CEAA"). IN 2005, THE BOARD OF DIRECTORS OF CEAA CEASED TO OPERATE AND A NEW BOARD OF DIRECTORS WAS NOT INSTALLED UNTIL 2007. THE FUNDS FROM THE BANK ACCOUNT WERE MAINTAINED BY THE INTERIM PRESIDENT OF THE FORMER BOARD OF DIRECTORS. THE FUNDS ARE CURRENTLY IN DISPUTE BETWEEN THE ARIZONA CORRECTIONAL EDUCATION ASSOCIATION AND THE NEWLY REFORMED CEAA AND WERE SENT TO THE ASSOCIATION AS THE NATIONAL HEADQUARTERS TO HOLD THE FUNDS UNTIL A RESOLUTION TO THIS DISPUTE COULD BE REACHED. THE ASSOCIATION PLACED THE FUNDS IN A CERTIFICATE OF DEPOSIT WHICH IS VALUED AT $3,092 AS WELL AS RESTRICTED CASH TOTALING $20,000 AS OF SEPTEMBER 30, 2014. |
| PART X, LINE 2: | THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX PROVISIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX PROVISIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION'S MEMBERS NOMINATE AND ELECT THE MEMBERS OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY CHANGES TO THE ORGANIZATION'S GOVERNING DOCUMENTS ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD OF DIRECTORS HAS ASSIGNED THE BOARD PRESIDENT THE RESPONSIBILITY OF REVIEWING THE FORM 990 BEFORE IT IS SIGNED BY THE EXECUTIVE DIRECTOR AND FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REQUIRES ANNUAL UPDATES AND DISCLOSURES FROM ITS OFFICERS, DIRECTORS AND KEY EMPLOYEES TO MONITOR AND ENFORCE ITS CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING FEES: PROGRAM SERVICE EXPENSES 133,912. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 133,912. CONTRACT SERVICE: PROGRAM SERVICE EXPENSES 81,224. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 81,224. |
| FORM 990, PART XII, LINE 1 | THE ASSOCIATION'S FINANCIAL STATEMENTS ARE PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING. THIS BASIS DIFFERS FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRIMARILY BECAUSE THE ASSOCIATION HAS NOT RECOGNIZED CONFERENCE RECEIVABLES, ACCOUNTS RECEIVABLES, ACCOUNTS PAYABLES, DEFERRED MEMBERSHIP DUES, AND DEFERRED CONFERENCE REVENUE AND THE RELATED EFFECT THESE HAVE ON EARNINGS AND EXPENSES. |
Comments