2023-11-13T16:08:34-06:00 2023-06-30 910189318 MOSS ADAMS LLP 675 15TH STREET STE 1900 DENVER CO 80202 990 2022-07-01 840430495 JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC JUNI 3032606294 6500 GREENWOOD PLAZA BLVD GREENWOOD VILLAGE CO 80111 ROBIN WISE PRESIDENT & CEO 3032606294 2023-11-03 1 ROBIN WISE 999009999 1 PAMELA ALEXANDERSON P01218925 3032989600 2023-11-03 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X ROBIN WISE 6500 GREENWOOD PLAZA BLVD GREENWOOD VILLAGE CO 80111 6632356 0 X WWW.JACOLORADO.ORG X 1950 CO THE MISSION IS TO INSPIRE AND PREPARE YOUNG PEOPLE TO EMBRACE FREE ENTERPRISE AND SUCCEED IN A GLOBAL ECONOMY. 65 65 35 2012 8201 4627 9917336 6237343 0 0 4440961 46501 114666 99606 14472963 6383450 0 0 0 0 1958820 2325387 0 0 939680 1705306 1731068 3664126 4056455 10808837 2326995 18471088 23241334 1050996 3198502 17420092 20042832 X SEE SCHEDULE O 0 0 2619067 JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN, INC. PROVIDED FINANCIAL RESPONSIBILITY, ENTREPRENEURSHIP AND CAREER READINESS PROGRAMS TO ELEMENTARY, MIDDLE, AND HIGH SCHOOL STUDENTS IN METRO DENVER, NORTHERN COLORADO, SOUTHERN WYOMING, AND IN OUR MOUNTAIN COMMUNITIES. PROGRAMS INCLUDE: TEACHING STUDENTS FINANCIAL LITERACY BY GIVING THEM THE OPPORTUNITY TO PARTICIPATE IN A STOCK MARKET GAME THAT TAUGHT THEM ABOUT INVESTING THEIR MONEY; GIVING MIDDLE AND HIGH SCHOOL STUDENTS A CHANCE TO LEARN HOW TO BUDGET THEIR MONEY GIVEN REAL-LIFE SCENARIOS WHERE THEY LEARNED HOW TO LIVE ON A BUDGET AND MAKE THE TYPES OF DECISIONS ADULTS MAKE; AND TAKING FINANCIAL LITERACY, ENTREPRENEURSHIP, AND CAREER READINESS PROGRAMS INTO K-12 CLASSROOMS IN COLORADO AND WYOMING. 2619067 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 35 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 65 65 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 CO X CLIFF DEFFKE 3035345252 6500 GREENWOOD PLAZA BLVD GREENWOOD VILLAGE CO 80111 LORI DAVIS CHAIR 1.00 X X 0 0 0 MATT MCCONNELL IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 ANNA EWING TREASURER 1.00 X X 0 0 0 STEPHEN AGEE BOARD MEMBER 1.00 X 0 0 0 GREG ANTON BOARD MEMBER 1.00 X 0 0 0 NATALIE ARTIBEE BOARD MEMBER 1.00 X 0 0 0 NICK BAILEY BOARD MEMBER 1.00 X 0 0 0 SHAWN BARKER BOARD MEMBER 1.00 X 0 0 0 HEATHER BARRY BOARD MEMBER 1.00 X 0 0 0 SHERYL BOLLINGER BOARD MEMBER 1.00 X 0 0 0 TOTI CADAVID BOARD MEMBER 1.00 X 0 0 0 CYNTHIA CARPENTER BOARD MEMBER 1.00 X 0 0 0 DRU CHIESA BOARD MEMBER 1.00 X 0 0 0 VIVEK CHOUDHURY BOARD MEMBER 1.00 X 0 0 0 JACK COLLINS BOARD MEMBER 1.00 X 0 0 0 LISA DAVIS BOARD MEMBER 1.00 X 0 0 0 TRACY DORLAND BOARD MEMBER 1.00 X 0 0 0 TIM DUSSEAU BOARD MEMBER 1.00 X 0 0 0 MOLLY DUVALL BOARD MEMBER 1.00 X 0 0 0 JOHN DYER BOARD MEMBER 1.00 X 0 0 0 BRIAN FLOREY BOARD MEMBER 1.00 X 0 0 0 DARRIN FOSTER BOARD MEMBER 1.00 X 0 0 0 CHRIS GDOWSKI BOARD MEMBER 1.00 X 0 0 0 MICHAEL GREGG BOARD MEMBER 1.00 X 0 0 0 SARAH GUTASHAW BOARD MEMBER 1.00 X 0 0 0 RYAN HELMER BOARD MEMBER 1.00 X 0 0 0 DANIEL HORTON BOARD MEMBER 1.00 X 0 0 0 BOB HOTTMAN BOARD MEMBER 1.00 X 0 0 0 KATE IVES BOARD MEMBER 1.00 X 0 0 0 BRANDON JOHNSON BOARD MEMBER 1.00 X 0 0 0 JONI JOHNSON-POWE BOARD MEMBER 1.00 X 0 0 0 ARI KAUFMAN BOARD MEMBER 1.00 X 0 0 0 STEVE KINSLEY BOARD MEMBER 1.00 X 0 0 0 BREMMER KNEIB BOARD MEMBER 1.00 X 0 0 0 CASSEN LABOUNTY BOARD MEMBER 1.00 X 0 0 0 JOSH LEVY BOARD MEMBER 1.00 X 0 0 0 SHARON LINHART BOARD MEMBER 1.00 X 0 0 0 RAHUL MAGAN BOARD MEMBER 1.00 X 0 0 0 RAFAEL MARTINEZ-CHAPMAN BOARD MEMBER 1.00 X 0 0 0 BAIRD MCKEVITT BOARD MEMBER 1.00 X 0 0 0 NED MINOR BOARD MEMBER 1.00 X 0 0 0 MATT MOST BOARD MEMBER 1.00 X 0 0 0 ED NEKRITZ BOARD MEMBER 1.00 X 0 0 0 NICHOLAS NIEHAUS BOARD MEMBER 1.00 X 0 0 0 ERIC OLSON BOARD MEMBER 1.00 X 0 0 0 KEVIN PITTS BOARD MEMBER 1.00 X 0 0 0 JUSTIN PROCHNOW BOARD MEMBER 1.00 X 0 0 0 WADE PURSELL BOARD MEMBER 1.00 X 0 0 0 SANDY ROTHE BOARD MEMBER 1.00 X 0 0 0 TARRA RYERSON BOARD MEMBER 1.00 X 0 0 0 KEVIN SACHS BOARD MEMBER 1.00 X 0 0 0 JEFF SCHERMERHORN BOARD MEMBER 1.00 X 0 0 0 CHRIS SCHMIDT BOARD MEMBER 1.00 X 0 0 0 PAUL THOMPSON BOARD MEMBER 1.00 X 0 0 0 MIKE TILBURY BOARD MEMBER 1.00 X 0 0 0 JIM VAUGHN BOARD MEMBER 1.00 X 0 0 0 JOE VERRENGIA BOARD MEMBER 1.00 X 0 0 0 BETH WALKER BOARD MEMBER 1.00 X 0 0 0 JADE WALLE BOARD MEMBER 1.00 X 0 0 0 TIM WALSH BOARD MEMBER 1.00 X 0 0 0 JOHN WEEMS BOARD MEMBER 1.00 X 0 0 0 JIM WILSON BOARD MEMBER 1.00 X 0 0 0 ERIC WOLF BOARD MEMBER 1.00 X 0 0 0 CHARLENE YANEZA BOARD MEMBER 1.00 X 0 0 0 SAMUEL YSUSI BOARD MEMBER 1.00 X 0 0 0 ROBIN WISE PRESIDENT/CEO 40.00 X 304721 0 21322 KRISTI SHAFFER CHIEF DEVELOPMENT OFFICER 40.00 X 219597 0 15248 CLIFF DEFFKE VICE PRESIDENT OF FINANCE AND HR 40.00 X 99363 0 12142 623681 0 48712 2 0 1 0 0 396693 5840650 6237343 60778 60778 1250 0 1250 1250 1250 14277 -14277 -14277 -14277 324784 396693 234629 90155 90155 PARKING INCOME 812930 8201 8201 8201 6383450 0 8201 137906 674413 235337 107452 331624 1309589 779534 167328 362727 48805 30496 5632 12677 138491 76348 19663 42480 154089 85502 23635 44952 37000 37000 37142 37142 98896 34927 63969 217222 165498 14154 37570 69164 45842 8846 14476 116739 84508 17766 14465 40625 33264 2048 5313 21540 21540 301469 301469 133461 116222 10031 7208 39445 35870 1356 2219 PROGRAM SUPPLIES 594250 594250 BAD DEBT EXPENSE 24115 24115 4056455 2619067 497708 939680 5368438 96090 2424385 2360815 2334991 1140221 87257 407816 79960 120377 18975167 1009987 7029958 17965180 1107635 1112367 38464 38468 18471088 23241334 817262 1645430 233734 257420 1295652 1050996 3198502 X 12562611 18533214 4857481 1509618 17420092 20042832 18471088 23241334 2326995 73015 222730 0 X X 0 1 X 1 0 X 4694054 5522409 3561024 9917336 6237343 29932166 4694054 5522409 3561024 9917336 6237343 29932166 3357828 26574338 263472 237386 200033 55584 62028 818503 4627 4627 9891 2654 9540 9543 31628 30786924 1115040 0.86320 0.84080 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: BOARD MEETING REIMBURSEMENTS - 2018 AMOUNT: $ 9,671. 2019 AMOUNT: $ 2,654. 2020 AMOUNT: $ 9,540. 2021 AMOUNT: $ 9,543. MISCELLANEOUS INCOME - 2018 AMOUNT: $ 220. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 4 38468 1 1 1107635 82203 66827 10644 1112367 1353993 -175792 58309 12257 1107635 1173676 251178 59068 11793 1353993 1190701 54322 60073 11274 1173676 1202789 59367 60137 11318 1190701 1.00000 1 0 1460858 1460858 16385385 96597 16288788 11005 8682 2323 360146 248741 111405 757773 655967 101806 17965180 X PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUND IS TO IMPLEMENT THE ORGANIZATION'S PROGRAMS IN COLORADO. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, UNDER NATIONAL'S EXEMPTION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION HAS ADOPTED ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S CONSOLIDATED FINANCIAL STATEMENTS. ASC 740 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION DOES NOT HAVE ANY POSITION THAT WOULD BE CONSIDERED AN UNCERTAIN TAX POSITION. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE. NO INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS WERE ACCRUED AT JUNE 30, 2023 AND 2022. GOLF 385684 194583 191101 86593 37070 49846 BOWL-A-THON 291290 170238 121052 33418 11606 3 44503 31872 12631 7564 8532 721477 396693 324784 127575 37070 69984 234629 90155 X X X 0 0 0 1 0 1 0 0 0 ROBIN WISE PRESIDENT/CEO 246221 0 40000 0 18500 0 12279 0 9043 0 326043 0 0 0 KRISTI SHAFFER CHIEF DEVELOPMENT OFFICER 174097 0 25000 0 20500 0 8872 0 6376 0 234845 0 0 0 PART I, LINES 5A AND 6A: JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC. PAYS DEFERRED COMPENSATION / BONUS EACH YEAR ONLY IF THE EXECUTIVE COMMITTEE OF THE GOVERNING BOARD APPROVES IT. THE AMOUNT OF DEFERRED COMPENSATION EACH PERSON RECEIVED IS BASED ON HOW WELL THEY AND THE COMPANY HAVE MET THEIR REVENUE, PROFIT, STUDENT NUMBERS, AND PERSONAL GOALS. EACH PERSON'S DEFERRED COMPENSATION IS REVIEWED BY THEIR DIRECT SUPERVISOR AND THE ORGANIZATION'S PRESIDENT. THE GOVERNING BOARD REVIEWS THE LIST OF BONUSES AND SETS THE PRESIDENT'S BONUS. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN, INC. (JA) IS CRITICAL FOR INSPIRING AND PREPARING YOUNG PEOPLE TO OWN THEIR ECONOMIC SUCCESS. IN PARTNERSHIP WITH BUSINESS AND EDUCATORS, JA IMMERSES STUDENTS IN DISRUPTIVE, REAL-WORLD EXPERIENCES, CHALLENGING THEIR ASSUMPTIONS THROUGH MENTOR-LED APPLIED LEARNING EXPERIENCES. FORM 990, PART VI, SECTION B, LINE 11B DRAFT COPIES OF THE FORM 990, INCLUDING ALL REQUIRED SCHEDULES, ARE PROVIDED TO THE BOARD FINANCE AND AUDIT COMMITTEE TO REVIEW. A DRAFT VERSION EXCLUDING SCHEDULE B IS MADE AVAILABLE TO THE REMAINDER OF THE GOVERNING BODY. WE ENGAGE AN INDEPENDENT CPA TAX PROFESSIONAL TO PREPARE OUR FORM 990, AND BOARD MEMBERS FEEL THIS IS THE APPROPRIATE FIDUCIARY PROCESS. THE BOARD FINANCE AND AUDIT COMMITTEE'S ROLE IS TO EVALUATE THE FIRM HIRED TO PREPARE THE RETURN, REVIEW THE DRAFT RETURN, AND DETERMINE IT IS APPROPRIATELY FILED. WE HAVE TAKEN THOSE STEPS WITH OUR AUDIT AND FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS OF INTEREST ARE MONITORED BY THE PRESIDENT/CEO AND BOARD CHAIR. ANY REPORTABLE INCIDENTS ARE DISCUSSED AT THE EXECUTIVE COMMITTEE MEETINGS. JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC. REQUIRES ALL BOARD MEMBERS AND EMPLOYEES TO DISCLOSE ANY CONFLICT OF INTEREST THAT THEY MAY HAVE WITH JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC. ALL POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE PRESIDENT/CEO AND BOARD CHAIR AND ANY REPORTABLE INCIDENTS WILL BE DISCUSSED AT AN EXECUTIVE COMMITTEE MEETING. JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC. REQUIRES ANNUAL WRITTEN DISCLOSURE OF POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 JA USA AND JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC UTILIZE A PAY STRUCTURE DESIGNED BY WMS AND COMPANY CALLED EQUI-COMP. EQUI-COMP RANGES ARE BENCHMARKED AGAINST THE EXTERNAL LABOR MARKET AND ARE A SOURCE OF COMPARABLE DATA. EACH YEAR JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC.'S BOARD CHAIR RECEIVES THE EQUI-COMP INFORMATION THAT BENCHMARKS THE PRESIDENT'S POSITION AND ESTABLISHES A RANGE. THE BOARD CHAIR REVIEWS THIS DATA AND THE ORGANIZATION PERFORMANCE METRICS, AND IN CONSULTATION WITH THE EXECUTIVE COMMITTEE, DETERMINES THE ANNUAL SALARY OF THE PRESIDENT. FOR ALL OTHER POSITIONS, JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC. USES EQUI-COMP DATA, AND EMPLOYEE PERFORMANCE INFORMATION TO DETERMINE COMPENSATION, AND THE PROPOSED SALARIES ARE APPROVED BY THE EXECUTIVE COMMITTEE ANNUALLY. ALL DELIBERATIONS AND DECISIONS ARE DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC.'S AUDITED FINANCIAL REPORTS, DETAILED FINANCIAL STATEMENTS, AND OTHER GOVERNING DOCUMENTS, INCLUDING ITS CONFLICT OF INTEREST POLICY, ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION A, LINE 1A PER THE ORGANIZATION'S BYLAWS, THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO MAKE DECISIONS ON THE BOARD'S BEHALF IN BETWEEN BOARD MEETINGS. JA FREE ENTERPRISE CENTER LLC 6500 GREENWOOD PLAZA BLVD GREENWOOD VILLAGE CO 80111 840430495 EDUCATION CO 0 17812262 JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC