Civic Intelligence

Louisiana Correctional Association LLC

EIN 27-2360963 • 501(c)3 • Baton Rouge, LA

Profile

See statement on schedule o

504 Mayflower StBaton Rouge, LA 70802

lacorrectional.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

13th percentile

-57%

Higher net margin than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

56th percentile

1.2%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

84th percentile

49%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$137,361

Up $3,232 (+2.4%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$137,361

Up $3,232 (+2.4%) from 2022

Operations
Liabilities / RevenueScore unavailableNet Margin13th percentile

Revenue

Up

$168,988

Up $92,407 (+121%) from 2022

Expenses

Up

$265,109

Up $149,814 (+130%) from 2022

Net Income

Down

-$96,121

Down $57,407 (-148%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2019: $174,154Net Assets 2019: $174,1542019Assets 2021: $172,843Net Assets 2021: $172,8432021Assets 2022: $134,129Net Assets 2022: $134,1292022Assets 2024: $137,361Net Assets 2024: $137,3612024

Highlighted filing

2024

Assets$137,361
Liabilities-
Net Assets$137,361
Open 2024 Filing

Operations Trend

Revenue Growth84th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2019: $110,260Expenses 2019: $92,137Net Income 2019: $18,1232019Revenue 2021: $6,847Expenses 2021: $12,042Net Income 2021: -$5,1952021Revenue 2022: $76,581Expenses 2022: $115,295Net Income 2022: -$38,7142022Revenue 2024: $168,988Expenses 2024: $265,109Net Income 2024: -$96,1212024

Highlighted filing

2024

Revenue$168,988
Expenses$265,109
Net Income-$96,121
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$137,361
Liabilities
-
Net assets
$137,361
Revenue
$168,988
Expenses
$265,109
Net income
-$96,121
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.37$1.37$1.69$2.65$0.96
2022Detailed filing. Detailed filing data is available for this year.$1.34$1.34$0.77$1.15$0.39
2021Detailed filing. Detailed filing data is available for this year.$1.73$1.73$0.07$0.12$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.74$1.74$1.10$0.92$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$168,988
Mission and Program Overview

Mission

See statement on schedule o

Program Services

DescriptionGrantsExpenses
PROVIDE REFERENCE MATERIALS AND TRAINING IN AN ONLINE ENVIRONMENT AND LIVE TRAINING CONFERENCES FOR CORRECTIONS PERSONNEL TO HELP THEM TO BECOME MORE SKILLED AND PROFICIENT IN PERFORMING THEIR DUTIES.-$246,166
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MELISSA YOUNGPresidentPT$0--
DARRYL CAMPBELLVice PresidentPT$0--
LISA HAWKINSTreasurerPT$0--
ANDREA BUTTROSSSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Louisiana Correctional Association LLC
EIN
27-2360963
Phone
2256346324
Address
504 MAYFLOWER ST, BATON ROUGE, LA 70802

Signing Officer

Name
Lisa Hawkins
Title
Treasurer
Phone
2256346324
Signed
2025-11-12
Discuss with paid preparer
Yes

Preparer

Firm
Mcduffie K Herrod Ltd
Address
P O BOX 8436, CLINTON, LA 70722
Preparer
Mcduffie K Herrod CPA
Phone
2256833888
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8, Other Revenue

“VISA CARD REBATES 115”

Form 990-EZ, Part I, Line 16, Other Expenses

“Travel 3,764”

Form 990-EZ, Part I, Line 16, Other Expenses

“Supplies 192”

Form 990-EZ, Part I, Line 16, Other Expenses

“Program expenses and costs of conferences 242,402”

Form 990-EZ, Part I, Line 16, Other Expenses

“Dues Subscriptions 1,590”

Form 990-EZ, Part I, Line 16, Other Expenses

“Donations - Kits for Kids 16,055”

Form 990-EZ, Part I, Line 16, Other Expenses

“Insurance 1,106”

Form 990-EZ, Part III, Line 27.5

“Exempt purpose To educate Louisiana correctional personnel so that they are aware of and can meet the rigid standards of certification established by the American Corrections Association.”

Raw XML Appendix159 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Donations - Kits for Kids 16,055
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Insurance 1,106
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02025-11-13T09:53:16-00:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits