2022-10-31T10:58:23-05:00 2022-06-30 910189318 MOSS ADAMS LLP 1999 BROADWAY STE 4000 DENVER CO 80202 990 2021-07-01 840430495 JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC JUNI 3032606294 5105 DTC PARKWAY 200 GREENWOOD VILLAGE CO 80111 ROBIN WISE PRESIDENT & CEO 3032606294 2022-10-20 1 ROBIN WISE 999009999 PAMELA ALEXANDERSON P01218925 3032989600 2022-10-20 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z X ROBIN WISE 5105 DTC PARKWAY 200 GREENWOOD VILLAGE CO 80111 15400692 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. X 63 63 30 1879 0 0 3561024 9917336 0 0 679 4440961 139960 114666 3701663 14472963 0 0 0 0 1991615 1958820 0 0 629989 1094386 1705306 3086001 3664126 615662 10808837 8089576 18471088 1143023 1050996 6946553 17420092 X SEE SCHEDULE O 0 0 2613679 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 REASINESS PROGRAMS INTO K-12 CLASSROOMS IN COLORADO AND WYOMING. 2613679 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 1 1 0 0 0 0 1 1 0 1 30 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 63 63 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 5105 DTC PARKWAY SUITE 200 GREENWOOD VILLAGE CO 80111 MATT MCCONNELL CHAIR 1.00 X X 0 0 0 KEVIN KELLEY IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 SHAWN BARKER TREASURER 1.00 X X 0 0 0 ANNA EWING ASSISTANT TREASURER 1.00 X 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 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 LORI 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 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 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 TODD PORCH 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 CHRIS SCHMIDT BOARD MEMBER 1.00 X 0 0 0 RD SEWALD 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 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 AMY WHITED BOARD MEMBER 1.00 X 0 0 0 PAUL WILLIAMSON 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 SAMUEL YSUSI BOARD MEMBER 1.00 X 0 0 0 CLEVE WORTHAM BOARD MEMBER (THROUGH APRIL 2022) 1.00 X 0 0 0 ROBIN WISE PRESIDENT/CEO 40.00 X 283052 0 17510 KRISTI SHAFFER EXECUTIVE VICE PRESIDENT 40.00 X 197361 0 14316 CLIFF DEFFKE VICE PRESIDENT OF FINANCE AND HR 40.00 X 87865 0 10529 568278 0 42355 2 0 1 0 0 392862 443742 9080732 20000 9917336 28274 28274 27310 779 26531 26531 26531 131719 5015591 0 734623 131719 4280968 4412687 4412687 251174 392862 164327 86847 86847 19745 28000 -8255 -8255 BOARD MEETING REIMBURSEMENT 900099 9543 9543 9543 14472963 0 0 4555627 654650 419786 79772 155092 1178287 755560 143580 279147 16725 10725 2038 3962 109158 69996 13301 25861 35850 35850 12257 12257 96515 34086 62429 139180 93637 17150 28393 63794 42283 8159 13352 419039 303345 63773 51921 30210 24736 1523 3951 26455 26455 278040 278040 65124 56712 4895 3517 42031 38222 1445 2364 PROGRAM SUPPLIES 485945 485945 BAD DEBT EXPENSE 10260 10260 VOLUNTEER EXPENSES 606 606 3664126 2613679 420458 629989 2090577 5368438 2424385 784394 2334991 118958 87257 81746 79960 8230036 1200078 3621448 7029958 1353993 1107635 38460 38464 8089576 18471088 294029 817262 396871 233734 443742 8381 0 1143023 1050996 X 4418174 12562611 2528379 4857481 6946553 17420092 8089576 18471088 10808837 -335298 0 X X 0 1 X 1 0 X 4207214 4694054 5522409 3561024 9917336 27902037 4207214 4694054 5522409 3561024 9917336 27902037 3505066 24396971 315134 263472 237386 200033 55584 1071609 9430 9891 2654 9540 9543 41058 29014704 1163540 0.84080 0.90810 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: BOARD MEETING REIMBURSEMENTS - 2017 AMOUNT: $ 9,426. 2018 AMOUNT: $ 9,671. 2019 AMOUNT: $ 2,654. 2020 AMOUNT: $ 9,540. 2021 AMOUNT: $ 9,543. MISCELLANEOUS INCOME - 2017 AMOUNT: $ 4. 2018 AMOUNT: $ 220. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 4 38464 1 1 1353993 -175792 58309 12257 1107635 1173676 251178 59068 11793 1353993 1190701 54322 60073 11274 1173676 1202789 59367 60137 11318 1190701 1200517 74342 60389 11681 1202789 1.00000 1 0 1460858 1460858 11005 7948 3057 414879 354333 60546 6343294 837797 5505497 7029958 X PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUND IS TO IMPLEMENT THE ORGANIZATION'S PROGRAMS IN COLORADO. PART X, LINE 2: LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740): 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 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, 2022 AND 2021. GOLF 406426 229237 177189 79560 41422 5235 BOWL-A-THON 197379 138430 58949 18902 6011 2 40231 25195 15036 7137 6060 644036 392862 251174 105599 41422 17306 164327 86847 19745 28000 1 0.66670 19745 28000 28000 -8255 CO 1 0 1 0 0.00000 1.00000 CLIFF DEFFKE 5105 DTC PARKWAY GREENWOOD VILLAGE CO 80111 0 SHAWN BARKER 0 GAMING MANAGER MADE SURE THE RAFFLE WAS HELD IN ACCORDANCE WITH THE STATE OF COLORADO GAMING RULES. X 0 X X X 0 0 0 1 0 1 0 0 0 ROBIN WISE PRESIDENT/CEO 225972 0 50000 0 7080 0 9000 0 8510 0 300562 0 0 0 KRISTI SHAFFER EXECUTIVE VICE PRESIDENT 164181 0 30000 0 3180 0 6461 0 7855 0 211677 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. 2ND FLOOR OF METRO DENVER CHAMBER OF COMMMERCE BUILDING 2021-08-13 5100000 ACTUAL COST 840186760 METRO DENVER CHAMBER OF COMMERCE 1445 MARKET ST DENVER CO 80202 501(C)(6) 0 0 0 0 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 III, LINE 4, DESCRIPTION OF PROGRAM SERVICES: THE ORGANZIATION HAS INCLUDED IN PART III DESCRIPTIONS OF PROGRAM ACCOMPLISHMENTS THAT WERE NOT REPORTED ON FORM 990 IN PREVIOUS YEARS. THESE PROGRAMS ARE NOT NEW TO THE ORGANIZATION AND THEIR INCLUSION AS SEPARATE PROGRAM SERVICES IS ONLY A PRESENTATIONAL UPDATE. 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 5105 DTC PKWY GREENWOOD VILLAGE CO 80111 840430495 EDUCATION CO 0 6964457 JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC