Jackson Community Foundation
Nonprofit profile at a glance
- EIN
- 386070739
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Jackson, MI, USA
- Phone
- 5177871321
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Community Foundations
Reported finances
- Revenue
- $8,683,939
- Expenses
- $3,634,742
- Assets
- $64,295,814
- Liabilities
- $2,981,436
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
20 people listed
Executive titles in this filing
- Monica Moser (President/CEO)
Highest reported compensation
- Monica Moser (President/CEO): $155,089 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We connect people and resources to causes that strengthen and build our community for Jackson for good forever.
What it reported doing in 2025
The Corporation has been formed to receive and administer funds and other assets for charitable purposes primarily for the benefit of the residents of Jackson County and to facilitate community members' philanthropy. If the charitable purposes are met and the constraints of certain types of funds are followed, acceptable grant recipients include public charities, private operating foundations, units of government, schools, individuals, groups, and businesses/corporations/for-profit organizations.The Foundation prioritizes funding for programs, services, and systems change initiatives that provide opportunities for learning, action, and advocacy aimed at advancing diversity, equity, and inclusion in Jackson County. To achieve this priority, JCF funds initiatives that take a targeted approach to strengthening the Jackson community by focusing on one of the following Aims, commonly known as objectives including the following: We Reach our Full Potential, We Are Safe, We are Healthy, Our Basic Needs Are Met, and We Live in a Socially Just Community.
Operating model
- Revenue model
- Donor-supported. 77% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 82% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 72
- Accountability: 100
- Sustainability: 86
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 64.6%; rating input score 65
- Program expense ratio: 85.5%; rating input score 85
- Fundraising efficiency: $27.35 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings
Transparency & Controls
- Consistency checks: 89.5%; rating input score 89; 4th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 83.5%; rating input score 84; 29th 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: 8 of 8 controls in place; rating input score 100
- 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: Pass
Sustainability
- Operating margin: 58.1%; rating input score 93; 93rd percentile among comparable filings
- Total-asset coverage ratio: 17.69; rating input score 93; 93rd percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 61; 61st percentile among comparable filings
- Officer compensation ratio: 4.3%; rating input score 62; 62nd percentile among comparable filings
Growth
- Program expense growth: 9.4% per year; rating input score 100; 58th percentile among comparable filings
- Revenue growth: 8.2% per year; rating input score 100; 58th percentile among comparable filings
- Asset growth: 8.7% per year; rating input score 100; 52nd percentile among comparable filings
Details
- Where the money goes: 64.6% of revenue deployed · 85.5% of spending went to programs
- Governance: 19 of 19 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $3.1M in reported program spending
- Leadership: top reported pay $155K · 20 people listed · 2 of 6 pay-setting controls reported
- Consistency: 36 of 38 current checks pass · 2 findings to review
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 47 filed money-flow records
- Related organizations: 42 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.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.