Juvenile Assessment Center

Nonprofit profile at a glance

EIN
800364157
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Centennial, CO, USA
Phone
7202131320
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$1,835,785
Expenses
$2,090,681
Assets
$722,093
Liabilities
$107,963

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

15 people listed

Highest reported compensation

  • SARAH TROY (EXECUTIVE DI): $126,344 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 a coordinated, multi-agency, single entry site, which contributes to the safety of youth, families, and the community through early intervention and assessment.

What it reported doing in 2025

Law enforcement program (lep) - lep strives to intervene and address factors contributing to concerning behavior and increase aspects of a young person's life out of the juvenile justice and human services systems. Jac offers intake and assessment services to young people identified by law enforcement officers for behavior or delinquency matters. Officers may refer youth for a jac assessment or transport directly to the law enforcement program. In 2025, 625 youth were served through this program.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99%; rating input score 99
  • Program expense ratio: 86.9%; rating input score 87
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.9%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 6%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 99% of revenue deployed · 86.9% of spending went to programs
  • Governance: 14 of 14 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.8M in reported program spending
  • Leadership: top reported pay $126K · 15 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Sustainability: Operating margin scored 10/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.