Garrett Community Center

Nonprofit profile at a glance

EIN
352010882
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Garrett, IN, USA
Phone
2603571917
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$2,870,608
Expenses
$2,097,053
Assets
$7,781,193
Liabilities
$10,082

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • CHERYL NICOLE (CEO)

Highest reported compensation

  • CHERYL NICOLE (CEO): $109,636 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We meet people where they are and walk with them toward who they are becoming.

What it reported doing in 2024

Jam center offers a variety of programs for people of all ages. We believe that together as a community we can accomplish so much more. Our community center offers wellness, education and fun with the following core values: we are family, breaking negative cycles, empowering others, making a difference, and geared for fun. From june 2024-may 2025 we hosted over 1,025 members to our facility. There were 2,806 participants registered for fitness, classes, wellness groups, and leagues making 5,455 visits to the facility. We also welcomed thousands of visitors through events, guest passes, and special programs. We offer the jam swim school that provides personalized swim lessons centered on child development and safety. These classes are offered for individuals 6 months old through the golden senior years. From june 2024-may 2025 we had 801 registrations for aquatics classes. Jam early education is our school that provides full-day learning for infants through 5 year olds. This program also provides elementary students with enrichment activities before and after school and during breaks. From june 2024-may 2025 we provided early learning growth and opportunities for 100 students representing 76 families. Club jam is the teen initiative at the jam center. With the desire to provide engaging activities, positive role models, and fun for middle school and high school teens, we offer a variety of options. Stem (science, technology, engineering, and math), life skills, problem solving, and opportunities for serving others all play a vital part in this initiative. With daily activities after school, field trips, and monthly events we served 197 youth from june 2024-may 2025.

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.5%; rating input score 65
  • Program expense ratio: 87.5%; rating input score 88
  • Fundraising efficiency: $11.95 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26.9%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 3.71; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 5.2%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 11.9% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 65.5% of revenue deployed · 87.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $110K · 12 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Officer compensation ratio scored 52/100.