Juneau Douglas Ice Association

Nonprofit profile at a glance

EIN
311625238
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-T 2024
Location
Douglas, AK, USA
Phone
9073212633
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Recreational Centers

Reported finances

Revenue
$388,719
Expenses
$369,192
Assets
$326,677
Liabilities
$0

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Renee Loree (President)
  • Heather Brandon (Vice President)

People named in this filing

  • Renee Loree (President)
  • Jason Love (Board Member)
  • Heather Brandon (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

JDIA is a non-profit volunteer organization that provides a safe and fun learning environment so youths between the ages 4 and 18 can develop skills, character, confidence and self-esteem by participating in the sport of hockey.

What it reported doing in 2024

Provide volunteer hockey coaches, managers, and ice to Juneau Alaska's youth so they have opportunities to build skating, stick handling and hockey skills along with providing recreational hockey games.

Operating model

Revenue model
Earned-program. 65% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 85
  • Accountability: 70
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.1%; rating input score 93
  • Program expense ratio: 96.7%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 93.1% of revenue deployed · 96.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $357K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • 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: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.