2021-10-28T15:20:56-05:00 2021-06-30 910189318 MOSS ADAMS LLP 1999 BROADWAY STE 4000 DENVER CO 80202 990 2020-07-01 840430495 JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC JUNI 3035345252 1445 MARKET SUITE 200 DENVER CO 80202 ROBIN WISE PRESIDENT & CEO 3035345252 2021-10-25 1 ROBIN WISE 999009999 A T DUNNEBECKE P00233166 3032989600 2021-10-25 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z ROBIN WISE 1445 MARKET SUITE 200 DENVER CO 80202 3963089 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. 69 69 38 422 0 0 5522409 3561024 0 0 10208 679 41537 139960 5574154 3701663 0 0 0 0 2388268 1991615 19800 0 570733 1645916 1094386 4053984 3086001 1520170 615662 7150231 8089576 1058725 1143023 6091506 6946553 X SEE SCHEDULE O 0 0 2099927 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. 2099927 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 38 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 69 69 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X CLIFF DEFFKE 3035345252 1445 MARKET SUITE 200 DENVER CO 80202 MATT MCCONNELL CHAIR 1.00 0.00 X X 0 0 0 KEVIN KELLEY IMMEDIATE PAST CHAIR 1.00 0.00 X X 0 0 0 SHAWN BARKER TREASURER 1.00 0.00 X X 0 0 0 ANNA EWING ASSISTANT TREASURER 1.00 0.00 X X 0 0 0 GREG ANTON BOARD MEMBER 1.00 0.00 X 0 0 0 NATALIE ARTIBEE BOARD MEMBER 1.00 0.00 X 0 0 0 SHERYL BOLLINGER BOARD MEMBER 1.00 0.00 X 0 0 0 TOTI CADAVID BOARD MEMBER 1.00 0.00 X 0 0 0 CYNTHIA CARPENTER BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN CASPER BOARD MEMBER 1.00 0.00 X 0 0 0 DRU CHIESA BOARD MEMBER 1.00 0.00 X 0 0 0 VIVEK CHOUDHURY BOARD MEMBER 1.00 0.00 X 0 0 0 JACK COLLINS BOARD MEMBER 1.00 0.00 X 0 0 0 LISA DAVIS BOARD MEMBER 1.00 0.00 X 0 0 0 LORI DAVIS BOARD MEMBER 1.00 0.00 X 0 0 0 DOUG DELL BOARD MEMBER 1.00 0.00 X 0 0 0 TIM DUSSEAU BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN DYER BOARD MEMBER 1.00 0.00 X 0 0 0 BETH FINKE BOARD MEMBER 1.00 0.00 X 0 0 0 BRIAN FLOREY BOARD MEMBER 1.00 0.00 X 0 0 0 DARRIN FOSTER BOARD MEMBER 1.00 0.00 X 0 0 0 CHRIS GDOWSKI BOARD MEMBER 1.00 0.00 X 0 0 0 DR JASON GLASS BOARD MEMBER 1.00 0.00 X 0 0 0 TODD GROVER BOARD MEMBER 1.00 0.00 X 0 0 0 LISA HACKARD BOARD MEMBER 1.00 0.00 X 0 0 0 JOSH HALLENBECK BOARD MEMBER 1.00 0.00 X 0 0 0 RYAN HELMER BOARD MEMBER 1.00 0.00 X 0 0 0 DANIEL HORTON BOARD MEMBER 1.00 0.00 X 0 0 0 BOB HOTTMAN BOARD MEMBER 1.00 0.00 X 0 0 0 KATE IVES BOARD MEMBER 1.00 0.00 X 0 0 0 BRANDON JOHNSON BOARD MEMBER 1.00 0.00 X 0 0 0 ARI KAUFMAN BOARD MEMBER 1.00 0.00 X 0 0 0 STEVE KINSLEY BOARD MEMBER 1.00 0.00 X 0 0 0 BREMMER KNEIB BOARD MEMBER 1.00 0.00 X 0 0 0 JEFF KNOWLTON BOARD MEMBER 1.00 0.00 X 0 0 0 CASSEN LABOUNTY BOARD MEMBER 1.00 0.00 X 0 0 0 JOSH LEVY BOARD MEMBER 1.00 0.00 X 0 0 0 SHARON LINHART BOARD MEMBER 1.00 0.00 X 0 0 0 RAHUL MAGAN BOARD MEMBER 1.00 0.00 X 0 0 0 RAFAEL MARTINEZ-CHAPMAN BOARD MEMBER 1.00 0.00 X 0 0 0 BAIRD MCKEVITT BOARD MEMBER 1.00 0.00 X 0 0 0 NED MINOR BOARD MEMBER 1.00 0.00 X 0 0 0 MATT MOST BOARD MEMBER 1.00 0.00 X 0 0 0 BILL MUNN BOARD MEMBER 1.00 0.00 X 0 0 0 ED NEKRITZ BOARD MEMBER 1.00 0.00 X 0 0 0 ERIC OLSON BOARD MEMBER 1.00 0.00 X 0 0 0 BETH OPPERMAN BOARD MEMBER 1.00 0.00 X 0 0 0 KEVIN PITTS BOARD MEMBER 1.00 0.00 X 0 0 0 TODD PORCH BOARD MEMBER 1.00 0.00 X 0 0 0 JUSTIN PROCHNOW BOARD MEMBER 1.00 0.00 X 0 0 0 WADE PURSELL BOARD MEMBER 1.00 0.00 X 0 0 0 SANDY ROTHE BOARD MEMBER 1.00 0.00 X 0 0 0 TARRA RYERSON BOARD MEMBER 1.00 0.00 X 0 0 0 KEVIN SACHS BOARD MEMBER 1.00 0.00 X 0 0 0 CHRIS SCHMIDT BOARD MEMBER 1.00 0.00 X 0 0 0 RD SEWALD BOARD MEMBER 1.00 0.00 X 0 0 0 CRAIG SMITH BOARD MEMBER 1.00 0.00 X 0 0 0 PAUL THOMPSON BOARD MEMBER 1.00 0.00 X 0 0 0 MIKE TILBURY BOARD MEMBER 1.00 0.00 X 0 0 0 JIM VAUGHN BOARD MEMBER 1.00 0.00 X 0 0 0 JOE VERRENGIA BOARD MEMBER 1.00 0.00 X 0 0 0 JADE WALLE BOARD MEMBER 1.00 0.00 X 0 0 0 TIM WALSH BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN WEEMS BOARD MEMBER 1.00 0.00 X 0 0 0 AMY WHITED BOARD MEMBER 1.00 0.00 X 0 0 0 PAUL WILLIAMSON BOARD MEMBER 1.00 0.00 X 0 0 0 JIM WILSON BOARD MEMBER 1.00 0.00 X 0 0 0 ERIC WOLF BOARD MEMBER 1.00 0.00 X 0 0 0 CLEVE WORTHAM BOARD MEMBER 1.00 0.00 X 0 0 0 ROBIN WISE PRESIDENT & CEO 40.00 0.00 X 228517 0 17300 KRISTI SHAFFER EXECUTIVE VICE PRESIDENT 40.00 0.00 X 174840 0 6125 403357 0 23425 2 0 1 0 THE CHAMBER BUILDING CONDO ASSOC 1445 MARKET STREET DENVER CO 80202 FACILITY MAINTENANCE 128052 1 321455 443700 2795869 3633 3561024 679 679 199354 164494 34860 34860 34860 192492 321455 96932 95560 95560 BOARD MEETING REIMBURS 900099 9540 9540 9540 3701663 0 0 140639 530010 234390 24316 271304 1209212 854227 216843 138142 41450 24813 5746 10891 106070 65356 14185 26529 104873 63998 14618 26257 5254 3237 703 1314 22800 22800 92335 34870 57465 101434 79420 7604 14410 36588 28118 2942 5528 87028 21946 60302 4780 2593 2024 198 371 3565 3565 115 86 10 19 301356 301356 163494 114446 37282 11766 42506 39505 1044 1957 PROGRAM SUPPLIES 231422 231422 BAD DEBT EXPENSE 3183 3183 VOLUNTEER EXPENSES 713 713 3086001 2099927 415341 570733 933297 2090577 1257434 784394 15605 118958 54296 81746 6444226 2822778 3677467 3621448 1173676 1353993 38456 38460 7150231 8089576 245139 294029 361505 396871 443742 452081 8381 1058725 1143023 X 4007105 4418174 2084401 2528379 6091506 6946553 7150231 8089576 615662 239385 0 X X 0 1 X 1 0 X 4125059 4207214 4694054 5522409 3561024 22109760 4125059 4207214 4694054 5522409 3561024 22109760 785757 21324003 325583 315134 263472 237386 200033 1341608 9430 9891 2654 9540 31515 23482883 1221929 0.90810 0.91240 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. MISCELLANEOUS INCOME - 2017 AMOUNT: $ 4. 2018 AMOUNT: $ 220. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 38460 1 1 1173676 251178 59068 11793 1353993 1190701 54322 60073 11274 1173676 1202789 59367 60137 11318 1190701 1200517 74342 60389 11681 1202789 1131042 500 136909 56740 11194 1200517 1.00000 1 0 1460858 1460858 1822162 724437 1097725 1924789 962605 962184 402997 328838 74159 833420 806898 26522 3621448 DEPOSITS 8381 8381 X 3863668 239385 10000 164494 413879 3449789 251874 251874 3701663 3008621 10000 164494 174494 2834127 251874 251874 3086001 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, 2021 AND 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED ON RETURN 164,494. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS INDIRECT EXPENSES NETTED ON RETURN 251,874. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED ON RETURN 164,494. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS INDIRECT EXPENSES NETTED ON RETURN 251,874. GOLF 323156 191567 131589 57594 20471 8749 TRIVIA BOWL 157008 104758 52250 4105 1 33783 25130 8653 6013 513947 321455 192492 57594 20471 18867 96932 95560 X X X 0 0 0 0 0 0 0 0 0 ROBIN WISE PRESIDENT & CEO 228517 0 0 0 0 0 7413 0 9887 0 245817 0 0 0 KRISTI SHAFFER EXECUTIVE VICE PRESIDENT 174840 0 0 0 0 0 5497 0 628 0 180965 0 0 0 SCHEDULE J PART I, 5A & 6A JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC. PAYS DEFERRED COMPENSATION / BONUS EACH YEAR ONLY IF THE EXECUTIVE COMITTEE 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. X 1 50 FMV X MISCELLANEOUS 7 3583 FMV 0 0 1 0 FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN, INC. (JA) IS CRITCAL 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 ARE PROVIDED TO THE BOARD FINANCE AND AUDIT COMMITTEE TO REVIEW PRIOR TO DISTRIBUTING THE FINAL FORM 990 TO JUNIOR ACHIEVEMENT-ROCKY MOUNTAIN, INC.'S FULL GOVERNING BODY BEFORE IT IS FILED. 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. IS IN THE PROCESS OF REVISING THE CONFLICT OF INTEREST POLICY AND ITS IMPLEMENTATION. THESE REVISIONS INCLUDE A REQUIRED ANNUAL WRITTEN DISCLOSURE OF POTENTIAL CONFLICTS. THE ORGANIZATION EXPECTS TO HAVE THESE REVISIONS IN PLACE BY THE END OF 2021. 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. 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 INBETWEEN BOARD MEETINGS. JA FREE ENTERPRISE CENTER LLC 1445 MARKET STREET SUITE 200 DENVER CO 80202 840430495 EDUCATION CO 0 2558582 JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC JUNIOR ACHIEVEMENT USA ONE EDUCATION WAY COLORADO SPRINGS CO 80906 841267604 EDUCATION CO 501(C)(3) LINE 7 NONE 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0