The Jackling Foundation

Nonprofit profile at a glance

EIN
461509205
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-N 2013
Location
Littleton, CO, USA
Phone
7202032380
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Reported finances

Revenue
$71,615
Expenses
$48,429
Assets
$1,241,453
Liabilities
$500

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ANDREA BRICKEY (VICE PRESIDENT)
  • JACK MCPARTLAND (PRESIDENT)
  • JUDY COLGAN (EXECUTIVE DIRECTOR)

People named in this filing

  • CHRIS WYATT (TREASURER)
  • ANDREA BRICKEY (VICE PRESIDENT)
  • MICK GAVRILOVIC (EX-OFFICIO)

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

To donate to organizations that support mining, metallurgical and general geosciences education. To further understanding of the mining industry to the general public. To support research work and establish scholarships connected with mining and metallurgy.

What it reported doing in 2024

Grantmaking to support fact-based k-12 minerals education and other activities supporting understanding of the mineral industry in the united states

Operating model

Revenue model
Investment-supported. 99% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 72
  • Accountability: 58
  • Sustainability: 74
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.8%; rating input score 62
  • Program expense ratio: 80.5%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 51.3%; rating input score 51; 45th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 32.4%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 25.63; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -7.1% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: -25.7% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 61.8% of revenue deployed · 80.5% of spending went to programs
  • Governance: 6 of 6 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $39K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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: Governance controls: 6 of 6 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 51/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.