Civic Intelligence

Academy of Criminal

EIN 59-1743694 • 501(c)3 • Greenbelt, MD

Profile

The academy of criminal justice sciences is an international association with a mission to foster professional and scholarly activities in the field of criminal justice. Acjs promotes criminal justice education, research, and policy analysis within the discipline of criminal justice for both educators and practitioners.

7339A Hanover ParkwayGreenbelt, MD 20770

www.acjs.org

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.03x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.28x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

33rd percentile

-2.5%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$102,706

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 37.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

51st percentile

3.9%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-72%

Faster revenue growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$2,187,180

Up $116,447 (+5.6%) from 2022

Liabilities

Up

$76,458

Up $76,458 from 2022

Net Assets

Up

$2,110,722

Up $39,989 (+1.9%) from 2022

Operations
Liabilities / Revenue72nd percentileNet Margin33rd percentile

Revenue

Down

$275,171

Down $587,153 (-68%) from 2022

Expenses

Down

$282,101

Down $600,791 (-68%) from 2022

Net Income

Up

-$6,930

Up $13,638 (+66%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$3.0M$2.0M$1.0M$0Assets 2014: $1,715,909Liabilities 2014: $0Net Assets 2014: $1,715,9092014Assets 2015: $1,806,568Liabilities 2015: $0Net Assets 2015: $1,806,5682015Assets 2016: $1,852,382Liabilities 2016: $0Net Assets 2016: $1,852,3822016Assets 2017: $1,824,320Liabilities 2017: $0Net Assets 2017: $1,824,3202017Assets 2018: $1,896,816Liabilities 2018: $10,605Net Assets 2018: $1,886,2112018Assets 2019: $1,883,982Liabilities 2019: $0Net Assets 2019: $1,883,9822019Assets 2020: $2,065,737Liabilities 2020: $31,377Net Assets 2020: $2,034,3602020Assets 2021: $2,120,219Liabilities 2021: $31,377Net Assets 2021: $2,088,8422021Assets 2022: $2,070,733Liabilities 2022: $0Net Assets 2022: $2,070,7332022Assets 2024: $2,187,180Liabilities 2024: $76,458Net Assets 2024: $2,110,7222024

Highlighted filing

2024

Assets$2,187,180
Liabilities$76,458
Net Assets$2,110,722
Open 2024 Filing

Operations Trend

Revenue Growth2nd percentile

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

$1.0M$500K$0-$500KRevenue 2014: $718,139Expenses 2014: $592,600Net Income 2014: $125,5392014Revenue 2015: $761,795Expenses 2015: $671,136Net Income 2015: $90,6592015Revenue 2016: $796,842Expenses 2016: $751,028Net Income 2016: $45,8142016Revenue 2017: $706,672Expenses 2017: $734,734Net Income 2017: -$28,0622017Revenue 2018: $800,598Expenses 2018: $738,707Net Income 2018: $61,8912018Revenue 2019: $847,311Expenses 2019: $860,145Net Income 2019: -$12,8342019Revenue 2020: $713,751Expenses 2020: $563,373Net Income 2020: $150,3782020Revenue 2021: $617,379Expenses 2021: $562,897Net Income 2021: $54,4822021Revenue 2022: $862,324Expenses 2022: $882,892Net Income 2022: -$20,5682022Revenue 2024: $275,171Expenses 2024: $282,101Net Income 2024: -$6,9302024

Highlighted filing

2024

Revenue$275,171
Expenses$282,101
Net Income-$6,930
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$2,187,180
Liabilities
$76,458
Net assets
$2,110,722
Revenue
$275,171
Expenses
$282,101
Net income
-$6,930
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.19$0.08$2.11$0.28$0.28$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.00$2.07$0.86$0.88$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.03$2.09$0.62$0.56$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.03$2.03$0.71$0.56$0.15
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.00$1.88$0.85$0.86$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.01$1.89$0.80$0.74$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.00$1.82$0.71$0.73$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$0.80$0.75$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$0.76$0.67$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.72$0.00$1.72$0.72$0.59$0.13
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 10, 2022
Return Version
2020v4.0
Gross Receipts
$617,379
Mission and Program Overview

Mission

The academy of criminal justice sciences is an international association with a mission to foster professional and scholarly activities in the field of criminal justice. Acjs promotes criminal justice education, research, and policy analysis within the discipline of criminal justice for both educators and practitioners.

To promote scholarly research and professional activities within the discipline of criminal justice for both educators and practitioners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,838,788$1,917,945▲ $79,157
Land, Buildings, and Equipment, Net$160,191$153,172▼ $7,019
Cash and Non-Interest-Bearing Accounts$66,758$49,102▼ $17,656
Total Assets$2,065,737$2,120,219▲ $54,482
Liabilities
Unsecured Notes Loans Payable$31,377$31,377→ $0
Total Liabilities$31,377$31,377→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,840,378$1,885,967▲ $45,589
Net Assets With Donor Restrictions$193,982$202,875▲ $8,893
Total Net Assets Fund Balance$2,034,360$2,088,842▲ $54,482
Total Liabilities and Net Assets / Fund Balance$2,065,737$2,120,219▲ $54,482

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$151,859$114,855$266,714
Equipment$1,313$10,691$12,004

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$757,553$59,663-$1,000$816,216
2020$707,292$51,261-$1,000$757,553
2019$652,480$56,412-$1,600$707,292
2018$628,471$26,192-$2,183$652,480
2017$601,667$28,090-$1,286$628,471
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Letiscia PerrinAssociationFT$83,759$83,759
John WorrallExec. DirectorPT$72,096$72,096

Board Members and Trustees

NameTitle
Cassia SpohnPresident
Anthony PegueroTrustee-at-l
Cathy MarcumTrustee-at-l
Lorenzo M BoydTrustee-at-l
Heather Pfeifer1st Vice Pre
Denise Paquette Boots2nd Vice Pre
Prabha UnnithanPast Preside
Cassandra L ReyesRegion 1 Tru
Chad PosickRegion 2 Tru
Melissa BurekRegion 3 Tru
Christine NixRegion 4 Tru
Stephanie Lipson MizrahiRegion 5 Tru
Erin OrrickSecretary
Marlyn JonesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$188,628
Investment Income
$29,180
Other Revenue
$399,571
Change in Net Assets
$54,482

Audited Revenue Reconciliation

Revenue per Audited Statements
$617,379
Total Revenue per Audited Statements
$617,379
Total Revenue per Form 990
$617,379
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$341,417
Salaries, Compensation, and Employee Benefits$217,480
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$73,132$116,857-$189,989
Conferences and Meetings$97,467--$97,467
Other Expenses$18,147$15,186-$18,147
All Other Expenses$8,602$8,262-$16,864
Fees for Services Other-$15,504-$15,504
Fees for Services Accounting-$14,300-$14,300
Office Expenses-$13,866-$13,866
Other Employee Benefits$3,731$6,009-$9,740
Payroll Taxes$3,760$5,961-$9,721
Pension Plan Contributions$3,091$4,939-$8,030
Information Technology-$7,345-$7,345
Depreciation Depletion-$7,019-$7,019
Insurance-$6,067-$6,067
Grants to Domestic Individuals$4,000--$4,000
Fees for Services Legal-$3,973-$3,973
Advertising-$550-$550
Total Functional Expenses$337,059$225,838$0$562,897

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$562,897
Total Expenses per Audited Statements$562,897
Total Expenses per Form 990$562,897
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The academy of criminal justice sciences has members including regular members, student members, institutional members, sustaining members, honorary members, and life members.”

Form 990, Page 6, Part VI, Line 7A

“The academy of criminal justice sciences has a nominations and elections committee that recommends candidates for the election process and an executive board that approves the candidates for members of the governing body. The regular, life and honorary members vote to elect the members of the governing body.”

Form 990, Page 6, Part VI, Line 7B

“Regular, life and honorary members have voting priveleges on all matters presented to the academy membership for a vote.”

Form 990, Page 6, Part VI, Line 11B

“The executive director reviews the 990.”

Form 990, Page 6, Part VI, Line 12C

“Academy of criminal justice sciences requires all board members to fill out and sign a conflict of interest statement when elected. A copy of the policy is provided to all section and committee chairs annually.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors reviews and approves the compensation for the association manager and the executive director.”

Form 990, Page 6, Part VI, Line 15B

“The board of directors reviews and approves the compensation for the association manager and the executive director.”

Form 990, Page 6, Part VI, Line 19

“Academy of criminal justice sciences makes its governing documents conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Academy of Criminal
EIN
59-1743694
Phone
3014466300
Address
7339A HANOVER PARKWAY, GREENBELT, MD 20770

Signing Officer

Name
Letiscia Perrin
Title
Association Manager
Phone
3014466300
Signed
2022-01-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Worrall
Formed
1963
Legal Domicile
Nv
Voting Board Members
14
Independent Board Members
14
Employees
2

Preparer

Firm
Deleon & Stang Cpas and Advisors
Address
100 LAKEFOREST BLVD STE 650, GAITHERSBURG, MD 20877-2609
Preparer
Clint Lehman CPA
Phone
3019489825
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The academy of criminal justice sciences is an international association with a mission to foster professional and scholarly activities in the field of criminal justice. Acjs promotes criminal justice education, research, and policy analysis within the discipline of criminal justice for both educators and practitioners.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Board designated funds create reserves for the following: contingency fund, scholarship fund, affirmative action, lifetime fund, and investment fund.”

Schedule D, Page 3, Part X

“The academy complies with the provisions of fasb codification topic accounting for uncertainty in income taxes. For the years ended june 30, 2021 and 2020, no unrecognized tax provision or benefit exists.”

Raw XML AppendixShowing 400 of 542 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.

Path#Value
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IRS990/AdvertisingGrp/ManagementAndGeneralAmt0550
IRS990/AdvertisingGrp/TotalAmt0550
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt08262
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IRS990/AllOtherExpensesGrp/TotalAmt016864
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IRS990/CYContributionsGrantsAmt00
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IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt02
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IRS990/ExpenseAmt0337059
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