Jack Link Community Center Inc

Nonprofit profile at a glance

EIN
810763833
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2015
Location
Minong, WI, USA
Phone
7159728320
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Recreational Centers

Official website

Reported finances

Revenue
$1,087,820
Expenses
$1,257,063
Assets
$9,660,197
Liabilities
$104,250

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

Leadership & pay

5 people listed

Executive titles in this filing

  • JOHN E JACK LINK (PRESIDENT)
  • JAMES KANE (EXECUTIVE DIRECTOR (UNTIL 2/9/24))

Highest reported compensation

  • KATIE DENNINGER (FACILITY MANAGER): $52,443 total reported compensation
  • JAMES KANE (EXECUTIVE DIRECTOR (UNTIL 2/9/24)): $14,555 total reported compensation

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

Overview

Mission

The jack link's aquatic & activity center is a 501(c)3 community center that enhances community life in minong and the surrounding area by providing positive and impactful social, physical, and recreational opportunities for individuals, families, and the community at large in minong and the surrounding area.

What it reported doing in 2024

Jack link community center (jlaac) services a rural area with very limited access to programs and opportunities afforded those in more urban areas. The area has limited access to transportation and internet, and a population with over 33% living in poverty and 30% + of the population is over the age of 62. The area is a beautiful country of woods, lakes, and rivers, yet most of the residents have never learned to swim.2024 jlaac brought much-needed community programs to the area including classes and social gatherings for youth, adults and our actively aging population. With wellness being the top focus, jlaac believes that being healthy is a key component in a person's quality of life. Being healthy is more than just a number on a scale or the number of sit-ups a person can do. Being healthy includes social, physical, mental, and emotional aspects. Jlaac looks to provide programs and outlets that allow community members to improve their wellness, fitness, and quality of life through community events, social wellness, fitness programs, educational programs, access to resources, and more. We ran 88+ social and educational programs, provided a welcoming, clean, safe, and comfortable facility for community use, social gatherings, individual uses in areas of computers, library outreach, fitness, recreation, meeting space, and personal hygiene with use of showers facilities and more 357 days in 2024. In 2024, jlaac had 49,328 visits to the facility, continued our pay it forward program to assist community members in need to utilize the facilities, partnered with the washburn county for special needs, local libraries. Schools, and local clinic, providing resources and education at jlaac. Going forward jlaac will continue its mission, vision, and belief to bring these programs, opportunities, and resources to the area while adding additional programs, opportunities, and resources for all ages with a focus on seniors, youth, and families for the next few years.

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 92
  • Accountability: 23
  • Sustainability: 46
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.8%; rating input score 91
  • Fundraising efficiency: $16.4 raised per $1 spent on fundraising; rating input score 53; 53rd 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -15.6%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 7.68; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 12.8% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: -24.2% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.8% of spending went to programs
  • Governance: 0 of 3 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $52K · 5 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 30 filed related-organization links
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.