Civic Intelligence

Social Purpose Corrections

EIN 82-5523604 • 501(c)3 • Apache Junction, AZ

Profile

Social Purpose Corrections (SPC) is the countrys first and only secure nonprofit full-service corrections corporation. Our business model is a new concept in managing secure correctional and re-entry facilities. All net revenues from federal and state contracts will be reinvested in resident safety, programming, education, healthcare and staff development - no shareholders or red tape. SPC believes in a culture of safety and security, openness and mutual respect between leadership, staff and residents that will foster trust and meaningful rehabilitation. SPC also offers correctional consulting services.

483 South Moon RoadApache Junction, AZ 85119

spcor.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.22x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.20x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

11th percentile

-33%

Higher net margin than 11% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$483,636

Down $68,864 (-12%) from 2023

Liabilities

Up

$106,945

Up $106,827 (+90531%) from 2023

Net Assets

Down

$376,691

Down $175,691 (-32%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin11th percentile

Revenue

Down

$533,293

Down $293,090 (-35%) from 2023

Expenses

Up

$708,984

Up $300,311 (+73%) from 2023

Net Income

Down

-$175,691

Down $593,401 (-142%) from 2023

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$600K$400K$200K$0Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $552,500Liabilities 2023: $118Net Assets 2023: $552,3822023Assets 2024: $483,636Liabilities 2024: $106,945Net Assets 2024: $376,6912024

Highlighted filing

2024

Assets$483,636
Liabilities$106,945
Net Assets$376,691
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.0M$500K$0-$500KRevenue 2022: $250,100Expenses 2022: $107,623Net Income 2022: $142,4772022Revenue 2023: $826,383Expenses 2023: $408,673Net Income 2023: $417,7102023Revenue 2024: $533,293Expenses 2024: $708,984Net Income 2024: -$175,6912024

Highlighted filing

2024

Revenue$533,293
Expenses$708,984
Net Income-$175,691
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$483,636
Liabilities
$106,945
Net assets
$376,691
Revenue
$533,293
Expenses
$708,984
Net income
-$175,691
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.84$1.07$3.77$5.33$7.09$1.76
2023Detailed filing. Detailed filing data is available for this year.$5.53$0.00$5.52$8.26$4.09$4.18
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.50$1.08$1.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 19, 2025
Return Version
2024v5.1
Gross Receipts
$533,293
Mission and Program Overview

Mission

See Schedule O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$552,330$483,466▼ $68,864
Total Assets$552,500$483,636▼ $68,864
Other Assets Total$170$170→ $0
Liabilities
Unsecured Notes Loans Payable-$100,000-
Accounts Payable and Accrued Expenses$118$6,945▲ $6,827
Total Liabilities$118$106,945▲ $106,827
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$552,382$376,691▼ $175,691
Total Net Assets Fund Balance$552,382$376,691▼ $175,691
Total Liabilities and Net Assets / Fund Balance$552,500$483,636▼ $68,864
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Brian KoehnPresident & CEOFT$80,000$80,000

Board Members and Trustees

NameTitle
Brandon DaniellCo-Chair
Chad MillerDirector
Kendall TaylorDirector
Missy YoungDirector
Christina CaldwellSecretary
Gregorio KishketonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$523,941
Program Service Revenue
$9,352
Investment Income
$0
Other Revenue
$0
All Other Contributions
$523,941
Change in Net Assets
$-175,691
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$387,253
Salaries, Compensation, and Employee Benefits$321,481
Total Fundraising Expense$240,745
Grants and Similar Amounts Paid$250
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,072$205,447$3,097$209,616
Fees for Services Other$54,145$13,740$128,019$195,904
Current Officers, Directors, Trustees, and Key Employees$409$78,409$1,182$80,000
Fees for Services Lobbying--$56,478$56,478
Travel$12,630$1,431$24,212$38,273
Advertising$20,749-$16,174$36,923
Payroll Taxes$113$29,721$327$30,161
Insurance-$16,419-$16,419
Fees for Services Accounting-$12,230-$12,230
Information Technology$196$5,038$4,346$9,580
Fees for Services Legal-$9,173-$9,173
Office Expenses-$2,239$4,758$6,997
Other Expenses$2,018$1,901$1,157$5,076
Other Employee Benefits-$709$995$1,704
Grants to Domestic Orgs$250--$250
Conferences and Meetings$200--$200
Total Functional Expenses$91,782$376,457$240,745$708,984
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Committee meeting documentation Part VI line 8B

“SPC does not have any committees.”

Form 990 governing body review Part VI line 11

“The 990 is reviewed internally by staff and approved by The Board before being submitted.”

Officer director etc mailing address Part VI line 9

“Board members Chad Miller, Brandon Daniell, and Gregorio Kishketon are not reachable at the mailing address listed above.Chad Miller: 6305 Goldfield PI NE Albuquerque, NM 87111 Brandon Daniell: 3435 S Grape Stree Denver, CO 80222 Gregorio Kishketon: 5325 Westbard Ave #1018 Bethesda, MD 20816”

Conflict of interest policy compliance Part VI line 12C

“Any new board member transactions with SPC requires all board members to agree via an email vote or in-person meeting.”

Governing documents etc available to public Part VI line 19

“Governing documents, conflicts of interest policy, and financial statements are readily available to the public upon request. We will either email or mail documents according to what the requesting party prefers.”

Filing and Contact Details

Filer

Filer Name
Social Purpose Corrections
EIN
82-5523604
In Care Of
% Christina Caldwell
Phone
7196619440
Address
483 South Moon Road, Apache Junction, AZ 85119

Signing Officer

Name
Christina Caldwell
Title
Secretary
Phone
7196619440
Signed
2025-05-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Koehn
Formed
2019
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
6
Employees
4
Volunteers
9

Preparer

Firm
Mullins PC
Address
7625 Wisconsin Avenue, Bethesda, MD 20814
Preparer
John Mullins
Phone
2027706371
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Administrative Services: $13,000Fundraising Consultant: $26,500Other Professional Fees: $21,032Registration Services: $8,600Grant Writing: $6,000Marketing Consultant: $48,145Contractors/Consultants: $65,769Proposal/Contract Dev: $6,858”

General explanation attachment

“Mission Statement:Social Purpose Corrections (SPC) is the countrys first and only secure nonprofit full-service corrections corporation. Our business model is a new concept in managing secure correctional and re-entry facilities. All net revenues from federal and state contracts will be reinvested in resident safety, programming, education, healthcare and staff development - no shareholders or red tape. SPC believes in a culture of safety and security, openness and mutual respect between leadership, staff and residents that will foster trust and meaningful rehabilitation. SPC also offers correctional consulting services.”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SPC does not have any committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is reviewed internally by staff and approved by The Board before being submitted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members Chad Miller, Brandon Daniell, and Gregorio Kishketon are not reachable at the mailing address listed above.Chad Miller: 6305 Goldfield PI NE Albuquerque, NM 87111 Brandon Daniell: 3435 S Grape Stree Denver, CO 80222 Gregorio Kishketon: 5325 Westbard Ave #1018 Bethesda, MD 20816
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Any new board member transactions with SPC requires all board members to agree via an email vote or in-person meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents, conflicts of interest policy, and financial statements are readily available to the public upon request. We will either email or mail documents according to what the requesting party prefers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Administrative Services: $13,000Fundraising Consultant: $26,500Other Professional Fees: $21,032Registration Services: $8,600Grant Writing: $6,000Marketing Consultant: $48,145Contractors/Consultants: $65,769Proposal/Contract Dev: $6,858
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Mission Statement:Social Purpose Corrections (SPC) is the countrys first and only secure nonprofit full-service corrections corporation. Our business model is a new concept in managing secure correctional and re-entry facilities. All net revenues from federal and state contracts will be reinvested in resident safety, programming, education, healthcare and staff development - no shareholders or red tape. SPC believes in a culture of safety and security, openness and mutual respect between leadership, staff and residents that will foster trust and meaningful rehabilitation. SPC also offers correctional consulting services.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Officer director etc mailing address Part VI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6General explanation attachment
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN MULLINS
ReturnHeader/ReturnTs02025-05-19T12:53:26-04:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
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