Civic Intelligence

Academy of Criminal Justice Sciences

990 • Fiscal year 2024 • EIN 59-1743694

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 10, 2025

Organization ProfileWWW.ACJS.ORG
7339A Hanover ParkwayGreenbelt, MD 20770

(301) 446-6300

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$2,108,856

Up $38,123 (+1.8%) from 2022

Net Assets

Up

$2,108,856

Up $38,123 (+1.8%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses

Revenue

Up

$1,029,980

Up $167,656 (+19%) from 2022

Expenses

Up

$1,046,903

Up $164,011 (+19%) from 2022

Net Income

Up

-$16,923

Up $3,645 (+18%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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: $2,108,856Liabilities 2024: $0Net Assets 2024: $2,108,8562024Assets 2024: $2,187,180Liabilities 2024: $76,458Net Assets 2024: $2,110,7222024

Highlighted filing

2024

Assets$2,108,856
Liabilities$0
Net Assets$2,108,856
Open 2024 Filing

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$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: $1,029,980Expenses 2024: $1,046,903Net Income 2024: -$16,9232024Revenue 2024: $275,171Expenses 2024: $282,101Net Income 2024: -$6,9302024

Highlighted filing

2024

Revenue$1,029,980
Expenses$1,046,903
Net Income-$16,923
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 10, 2025
Return Version
2023v6.0
Gross Receipts
$1,029,980
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
Investments in Publicly Traded Securities$1,251,028$1,315,471▲ $64,443
Savings and Temporary Cash Investments$515,619$449,586▼ $66,033
Land, Buildings, and Equipment, Net$151,263$141,124▼ $10,139
Cash and Non-Interest-Bearing Accounts$150,402$135,652▼ $14,750
Prepaid Expenses and Deferred Charges$24,121$43,964▲ $19,843
Accounts Receivable$12,187$23,059▲ $10,872
Total Assets$2,104,620$2,108,856▲ $4,236
Liabilities
Accounts Payable and Accrued Expenses$3,853--
Total Liabilities$3,853$0▼ $3,853
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,896,651$1,912,624▲ $15,973
Net Assets With Donor Restrictions$204,116$196,232▼ $7,884
Total Net Assets Fund Balance$2,100,767$2,108,856▲ $8,089
Total Liabilities and Net Assets / Fund Balance$2,104,620$2,108,856▲ $4,236

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$132,412$134,302$266,714
Equipment$8,712$19,464$28,176

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$761,669---$761,669
2022$737,230$26,039-$1,600$761,669
2021$816,216$27,073-$106,059$737,230
2020$757,553$59,663-$1,000$816,216
2019$707,292$51,261-$1,000$757,553
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Letiscia PerrinAssociationFT$99,665$99,665
John WorrallExec. DirectorPT$79,771$79,771

Board Members and Trustees

NameTitle
Anthony PegueroPresident
Robert BingTrustee- At-
Jodi LaneTrustee-at-l
Melissa W BurekTrustee-at-l
Bitna Kim1st Vice-pre
Stephanie Mizrahi2nd Vice Pre
Danise Paquette BootsPast Preside
Michele P BratinaRegion 1 Tru
John StognerRegion 2 Tru
Ming-li HsiehRegion 3 Tru
Brie DiamondRegion 4 Tru
Alison S BurkeRegion 5 Tru
Aimee X DelaneySecretary
Leah E DaigleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$523,241
Investment Income
$46,643
Other Revenue
$460,096
Change in Net Assets
$-16,923

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,029,980
Revenue Not Reported on Form 990
$25,012
Total Revenue per Audited Statements
$1,054,992
Total Revenue per Form 990
$1,029,980
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$920,599
Salaries, Compensation, and Employee Benefits$126,304
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$531,895--$531,895
Fees for Services Management-$109,849-$109,849
Fees for Services Other-$100,545-$100,545
Other Salaries and Wages$50,186$50,185-$100,371
Fees for Services Accounting-$23,905-$23,905
Travel$19,778$1,172-$20,950
Office Expenses-$15,053-$15,053
Other Employee Benefits$6,677$6,676-$13,353
Information Technology-$11,444-$11,444
Depreciation Depletion-$10,140-$10,140
Fees for Services Legal-$8,751-$8,751
Payroll Taxes$3,915$3,915-$7,830
All Other Expenses$3,729$3,985-$7,714
Insurance-$7,459-$7,459
Other Expenses$12,906$4,919-$4,919
Pension Plan Contributions$2,375$2,375-$4,750
Advertising-$4,100-$4,100
Total Functional Expenses$672,961$373,942$0$1,046,903

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,046,903
Total Expenses per Audited Statements$1,046,903
Total Expenses per Form 990$1,046,903
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 prior to it being filed with irs.”

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 Sciences
EIN
59-1743694
Phone
3014466300
Address
7339A HANOVER PARKWAY, GREENBELT, MD 20770

Signing Officer

Name
Letiscia Perrin
Title
Association Manager
Phone
3014466300
Signed
2025-03-10
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
1

Preparer

Firm
Deleon & Stang Cpas and Advisors
Address
150 S EAST STREET, FREDERICK, MD 21701
Preparer
Clint Lehman CPA
Phone
3012507400
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 ending june 30, 2024 and 2023, no unrecognized tax provision or benefit exists.”

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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02375
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0390799
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0515619
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$2,108,856
Liabilities
$0
Net assets
$2,108,856
Revenue
$1,029,980
Expenses
$1,046,903
Net income
-$16,923
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
2024Detailed filing. Detailed filing data is available for this year.$2.11$0.00$2.11$1.03$1.05$0.02
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