Jack Daniel Employees Credit Union
Nonprofit profile at a glance
- EIN
- 621014489
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Lynchburg, TN, USA
- Phone
- 9317593300
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $3,090,946
- Expenses
- $2,646,577
- Assets
- $54,207,010
- Liabilities
- $48,096,747
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- Pam Case (CEO)
Highest reported compensation
- Pam Case (CEO): $121,494 total reported compensation
- Sunya Dangerfield (Operations): $70,143 total reported compensation
- Jessica Horton (Compliance Offi): $70,143 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide credit and financial services for approximately 2,800 members in the form of loan facilities and depository accounts including draft, savings, CD's, IRA's and other financial services.
What it reported doing in 2025
The organization provides depository services in a variety of accounts including savings, draft, certificates and retirement accounts.
Operating model
- Revenue model
- Earned-program. 71% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% 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.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 59
- Transparency & Controls: 90
- Accountability: 86
- Sustainability: 63
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 56.9%; rating input score 57
- Program expense ratio: 80.9%; rating input score 81
- Fundraising efficiency: Limited
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: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 14.4%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 20.48; rating input score 95; 95th percentile among comparable filings
- Liabilities to assets ratio: 0.89; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 9.9%; rating input score 34; 34th percentile among comparable filings
Growth
- Program expense growth: 25.4% per year; rating input score 100; 89th percentile among comparable filings
- Revenue growth: 8.9% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: 7.1% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 56.9% of revenue deployed · 80.9% of spending went to programs
- Governance: 7 of 7 board members independent · 6 of 9 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $121K · 16 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 2 filed schedules
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 57/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- High — Sustainability: Liabilities to assets ratio scored 5/100.
- Moderate — Sustainability: Officer compensation ratio scored 34/100.