2018-04-30T17:42:06-05:00 2017-06-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2016-07-01 841267604 Junior Achievement USA % TIMOTHY ARMIJO JUNI 7195408000 One Education Way Colorado Springs CO 80906 TIMOTHY ARMIJO CFO 7195406235 2018-04-25 true Adam R Smith CPA P00958966 7194714290 167.68.126.162 84022720181205000003 2018-04-30 P B98F60208C01E221655A9D02B96D47F177C0D12C 7E88F371C52F321CAC265BAA5887B5821BA85A3C 2016 2021-01-29 14:40:06Z Jack Kosakowski Pres CEO ONE EDUCATION WAY Colorado Springs CO 80906 25094941 false 1116 X www.JA.org X 1992 CO JA empowers young people to own their economic success through volunteer-delivered programs which give them knowledge/skills in finan literacy, work readiness & entrepreneurship. 35 34 91 34 0 7793927 9237935 4828358 4850389 298380 494101 10073685 9810938 22994350 24393363 3502525 2685808 0 0 9916827 9914210 0 0 1416908 11391022 11949494 24810374 24549512 -1816024 -156149 26191624 26213979 5851452 5543129 20340172 20670850 X TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY. SEE ADDITIONAL MISSION INFORMATION ON SCHEDULE O. false false 18268800 2685808 24393363 The organization assisted its US areas in setting up and/or maintaining their own organization to administer Junior Achievement programs. JA's members reached approximately 4.8 million elementary through post-secondary students for the year ended 6/30/2017. 18268800 true true false true false false false false true false true false false false false false true false false false true true false false false false false true false true false false false false false false false false false false false false false true false false true 67 0 true 91 true false false false false false false false false false false X 35 34 false false false false true false true true true false true true true true true true true true true true false CA CT NY X X TIMOTHY ARMIJO 7195406235 ONE EDUCATION WAY Colorado Springs CO 80906 X Ainar D Aijala Jr Director 2.0 0.0 X 0 0 0 Evelyn Angelle Treasurer 2.0 0.0 X X 0 0 0 Alan S Armstrong Director 2.0 0.0 X 0 0 0 Catherine S Brune Director 2.0 0.0 X 0 0 0 Rodney D Bullard Director 2.0 0.0 X 0 0 0 James M Carroll Director 2.0 0.0 X 0 0 0 Lynne Ford Director 2.0 0.0 X 0 0 0 Jeff Hansberry Director 2.0 0.0 X 0 0 0 Perry Hewitt Director 2.0 0.0 X 0 0 0 Kyle H Hybl Secretary 2.0 0.0 X X 0 0 0 Clyde D Keaton Director 2.0 0.0 X 0 0 0 Loren C Klug Director 2.0 0.0 X 0 0 0 Larry Leva Director 2.0 0.0 X 0 0 0 Robert Lloyd Director 2.0 0.0 X 0 0 0 Paul E McKnight Director 2.0 0.0 X 0 0 0 Julie A Monaco Chair 2.0 0.0 X X 0 0 0 Jonas Prising Director 2.0 0.0 X 0 0 0 Richard A Woods Director 2.0 0.0 X 0 0 0 Jack E Kosakowski President & CEO 40.0 0.0 X X 497175 0 51232 Asheesh Advani Director 2.0 0.0 X 0 0 0 Charles Garcia Director 2.0 0.0 X 0 0 0 David Paul Director 2.0 0.0 X 0 0 0 Douglas Olson Director 2.0 0.0 X 0 0 0 Dr Kerry Healey Director 2.0 0.0 X 0 0 0 Lawrence Sidwell Director 2.0 0.0 X 0 0 0 Michelle Lee Director 2.0 0.0 X 0 0 0 Randal Cain Director 2.0 0.0 X 0 0 0 Richard Negrin Esq Director 2.0 0.0 X 0 0 0 Timothy Baxter Director 2.0 0.0 X 0 0 0 Tripp Davis Director 2.0 0.0 X 0 0 0 Denise C Johnson Director 2.0 0.0 X 0 0 0 Dino ERobusto Director 2.0 0.0 X 0 0 0 Jeanette Hernandez Prenger Director 2.0 0.0 X 0 0 0 Jeffrey Russell Director 2.0 0.0 X 0 0 0 Rodney O Martin Director 2.0 0.0 X 0 0 0 Timothy Armijo CFO 40.0 0.0 X 215289 0 63426 Cecil Thibodeaux EVP 40.0 0.0 X 348858 0 50380 Gary Blanchette SVP - Development - Thru 4/17 40.0 0.0 X 262997 0 57508 Susan Luu SVP - Business Improvement 40.0 0.0 X 236994 0 29434 Mary Catherine Desrosiers SVP Education & Learning 40.0 0.0 X 235409 0 6542 Howard Bartner SVP - Operations 40.0 0.0 X 194763 0 58483 Ed Grocholski SVP - Brand 40.0 0.0 X 239149 0 41330 Leslie Pierce SVP Talent & Organization Dev 40.0 0.0 X 218974 0 41700 Steve Schmidt SVP - Operations 40.0 0.0 X 191462 0 40292 Christine Kuntz VP - Operations 40.0 0.0 X 143238 0 34865 Jacqueline Dant VP - Operations 40.0 0.0 X 138593 0 34664 Kris Ponciroli VP Donor Relations & Dev Svcs 40.0 0.0 X 126950 0 27396 Lisa Frye VP Employment & Employee Relat 40.0 0.0 X 110447 0 19884 Jeannine Reilly VP - Education Delivery & Tech 40.0 0.0 X 129660 0 11231 3289958 0 568367 20 false true false MOORE WALLACE INCRR DONNELY PO BOX 730216 DALLAS TX 75373 STORAGE/ASSEMBLY 636717 SPARK AGENCY INC PO BOX 790379 ST LOUIS MO 63179 TRANSPORT/STORAGE 625601 SNI COMPANIES PO BOX 814238 HOLLYWOOD FL 33081 TEMP STAFFING 481142 Manpower 21271 Network CHICAGO IL 606731212 Temp Staffing 944849 fablevision inc 308 Congress St 6th Floor BOSTON MA 02210 Program Development 447600 13 44424 9193511 9237935 Area License Fee 611710 4841629 4841629 Support Fees 611710 8760 8760 4850389 433997 433997 0 0 0 0 0 5584652 5524548 60104 60104 60104 0 0 0 0 0 0 14161440 -4822970 9338470 9338470 Miscellaneous Revenue 900099 472468 472468 472468 24393363 14661327 494101 2597958 2597958 0 87850 87850 0 3081395 2280232 677907 123256 0 4978521 3487526 768988 722007 782603 552513 129691 100399 604259 437008 116516 50735 467432 337126 87121 43185 0 152772 73895 39358 39519 65505 16376 49129 0 0 83871 83871 1195782 830643 245668 119471 332991 316341 16650 567032 280873 286128 31 1731473 1195933 535540 0 449950 211645 238305 624253 468676 57360 98217 0 137754 21891 110837 5026 133 33 100 1282971 320743 962228 248464 183021 49732 15711 21290 6387 14903 JA PROGRAM EXPENSE 3982523 3647639 284403 50481 EVALUATIONS 258168 239032 19136 SUBSCRIPTIONS & DUES 47594 29809 14751 3034 TRAININGS 340619 288745 39738 12136 426349 356905 35744 33700 24549512 18268800 4863804 1416908 5652885 5756528 1116823 340522 1813281 1744776 779015 929339 0 0 0 0 0 0 3539250 3570277 336005 262628 11909562 10371921 1786105 1537641 11092082 12072268 0 0 0 0 0 0 76178 0 26191624 26213979 4639304 4787093 0 0 116510 77974 0 0 947720 609406 0 0 147918 68656 0 0 0 0 5851452 5543129 X 13630953 14997328 6709219 5673522 0 0 20340172 20670850 26191624 26213979 -156149 486827 X false true X true false X 20020733 9619828 12449756 7793927 9237935 59122179 0 0 20020733 9619828 12449756 7793927 9237935 59122179 20022613 39099566 215033 260283 419746 498146 433997 1827205 0 0 60949384 96952277 0.64151 0.59529 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24549512 24549512 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 160949 0 0 0 160949 250000 250000 250000 250000 1000000 1500000 0 0 0 0 0 false true 1260730 1260730 4120471 3958739 161732 726633 641454 85179 5801728 5771728 30000 1537641 27151970 486827 218489 4822970 5528286 21623684 83871 2685808 2769679 24393363 26821292 218489 4822970 5041459 21779833 83871 2685808 2769679 24549512 Schedule D, Part IV, Line 2b Trust, Escrow, and Custodial Arrangements: The Organization assists its areas in setting up their own organizations to administer Junior Achievement programs. The Organization holds funds on behalf of certain members for their U.S. expenses. These are included in cash and investments on the statements of financial position and total $174,263 and $345,043 respectively as of June 30, 2017. Schedule D, Part X, Line 2 Uncertain Tax Positions: Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. Schedule D, Part XI, line 2d Other Revenue on Books, Not on Return: Cost of Goods Sold Reclassed From Expense and Netted Against Revenue 4,822,970 Schedule D, Part XI, Line 4b Other Revenue on Return, Not on Books: Designated Contributions to US JA Offices and Member Nations Treated as Agency Transactions for Financial Statement Purposes 2,685,808* Schedule D, Part XII, line 2d Other Expenses on Books, Not on Return: Cost of Goods Sold Reclassed From Expense and Netted Against Revenue 4,822,970 Schedule D, Part XII, Line 4b Other Expenses on Return, Not on Books: Designated Contributions to US JA Offices and Member Nations Treated as Agency Transactions for Financial Statement Purposes 2,685,808** The organization assumes acknowledgment responsibility for these grants. This is the most efficient approach with numerous local areas and member nations benefitting from an individual grant. Therefore, the organization includes the grant revenue and grant expense on form 990. true East Asia and the Pacific Grantmaking 20000 Sub-Saharan Africa Grantmaking 25550 Europe (Including Iceland and Greenland) Grantmaking 22500 North America Grantmaking 14800 South America Grantmaking 5000 87850 87850 Europe (Including Iceland and Greenland) To support the Organization 10000 North America To support the Organization 7500 Sub-Saharan Africa To support the Organization 14600 North America To support the Organization 7300 Europe (Including Iceland and Greenland) To support the Organization 7500 East Asia and the Pacific To support the organization. Operations of the Foundation included certain transactions with the Sorority (identified in Note 1). The nature of the relationship and the more significant transactions are as follows: Nature of Relationship T . Related-party Contributions Contributions totaling approximately $64,931 were received from Board members during the year ended July 31, 2016. and the Sororitys Governing Board. International Headquarters Funding Pursuant to a February 28, 1991 agreement between the Sorority and the Foundation, the Foundation initially contributed $250,000 toward the International Headquarters construction. This agreement addresses the Foundations proportionate The Foundation granted $108,579 for educational and leadership training purposes to the Sorority during the year ended July 31, 2016. Related-party Contributions Contributions totaling approximately $64,931 were received from Board members during the year ended July 31, 2016. portions identified as jointly u 10000 East Asia and the Pacific To support the organization. 10000 Sub-Saharan Africa To support the organization. 10950 8 false false false false false false Schedule F, Part I, Question 2 Organization's procedures for monitoring the use of grant funds: Grants are to JA or member nations only. Most of the funding for the grants are provided by donors who place restrictions on the use of the monies. Grant usage requirements vary by donor. The reporting required is submitted to the organization's grant steward or directly to the donor. true Junior Achievement of Arizona Inc 636 W Southern Avenue Tempe AZ 85282 860184349 501(c)(3) 38220 To support the Organization Junior Achievement of Arkansas Inc 1001 Technology Drive Suite 201 Little Rock AR 72223 710658775 501(c)(3) 19910 To support the Organization Junior Achievement of Central Texas Inc PO Box 684571 Austin TX 78768 741688335 501(c)(3) 13080 To support the Organization Junior Achievement of Central Maryland Inc 10711 Red Run Blvd - Suite 110 Owings Mills MD 21117 520688275 501(c)(3) 36250 To support the Organization JA of Greater Baton Rouge & Acadiana 7809 Jefferson Highway Suite D4 Baton Rouge LA 70809 720485727 501(c)(3) 31860 To support the Organization JA of South Central Kentucky Inc 440-1/2 East Main Avenue Bowling Green KY 42101 610997385 501(c)(3) 11137 To support the Organization JA of Western New York Inc 275 Oak Street Suite 222 Buffalo NY 14203 160821488 501(c)(3) 30050 To support the Organization Junior Achievement of Chicago 651 W Washington Blvd 404 Chicago IL 60661 362170141 501(c)(3) 152744 To support the Organization Junior Achievement of OKI Partners Inc 644 Linn Street Suite 1024 Cincinnati OH 45203 320014307 501(c)(3) 10710 To support the Organization JA of Greater Cleveland Inc 1422 Euclid Avenue Cleveland OH 44115 340733164 501(c)(3) 9160 To support the Organization Junior Achievement of Southern Colorado 2320 W Colorado Ave Colorado Springs CO 80904 846009223 501(c)(3) 13583 To support the Organization Junior Achievement of Central Ohio Inc 68 E 2nd Avenue Columbus OH 43201 314385042 501(c)(3) 6000 To support the Organization Junior Achievement of Dallas Inc 1201 Executive Drive West Richardson TX 75081 750881589 501(c)(3) 69918 To support the Organization Junior Achievement of Delaware Inc 522 S Walnut Street Wilmington DE 19801 510078199 501(c)(3) 31900 To support the Organization Junior Achievement - Rocky Mountain Inc 1445 Market Suite 200 Denver CO 80202 840430495 501(c)(3) 23488 To support the Organization Junior Achievement of Central Iowa Inc 6100 Grand Avenue Des Moines IA 50312 420759070 501(c)(3) 20000 To support the Organization JA of Southeastern Michigan Inc 577 E Larned Suite 200 Detroit MI 48226 381348535 501(c)(3) 64850 To support the Organization Junior Achievement of Eastern Iowa Inc 324 3rd Street SE Suite 200 Cedar Rapids IA 524011841 420919209 501(c)(3) 6833 To support the Organization JA of The Desert Southwest Inc 200 Bartlett Ste 104 El Paso TX 79912 741565161 501(c)(3) 11250 To support the Organization Junior Achievement of South Florida Inc 1130 Coconut Creek Blvd Coconut Crk FL 33066 590871446 501(c)(3) 33900 To support the Organization Junior Achievement of Northern Indiana Inc 601 Noble Drive Fort Wayne IN 46825 350922731 501(c)(3) 16133 To support the Organization JA of The Chisholm Trail Inc 6300 Ridglea Place Suite 400 Fort Worth TX 761165706 750944915 501(c)(3) 31000 To support the Organization Junior Achievement of Georgia Inc 460 Abernathy Road NE Atlanta GA 30328 580598050 501(c)(3) 137590 To support the Organization JA of The Michigan Great Lakes Inc 2650 E Beltline SE Suite B Grnd Rpds MI 49546 381557861 501(c)(3) 9000 To support the Organization JA of Central N Carolina Inc 201 S Tryon St Suite LL 100 Charlotte NC 282023212 560672085 501(c)(3) 44045 To support the Organization JA of Southwest New England Inc 11 Asylum Street Suite 601 Hartford CT 06103 060665972 501(c)(3) 33930 To support the Organization Junior Achievement of North Florida Inc 4049 Woodcock Dr 200 Jacksonville FL 32207 591021800 501(c)(3) 16800 To support the Organization Junior Achievement of Middle America Inc 4001 Blue Parkway Suite 210 Kansas Cty MO 64130 440604809 501(c)(3) 11080 To support the Organization Junior Achievement of East Tennessee Inc 2135 North Charles G Seivers Blvd Clinton TN 37716 620810145 501(c)(3) 19100 To support the Organization Junior Achievement of Southern Nevada Inc 7220 S Cimarron Road Ste 130 Las Vegas NV 89113 880354481 501(c)(3) 13500 To support the Organization Junior Achievement of The Bluegrass Inc 2420 Spurr Road Lexington KY 40511 610606480 501(c)(3) 13367 To support the Organization JA of Southern California Inc 6250 Forest Lawn Drive Los Angeles CA 90068 951799192 501(c)(3) 101757 To support the Organization Junior Achievement of Kentuckiana Inc 1401 W Muhammed Ali Blvd Louisville KY 40203 610476694 501(c)(3) 25440 To support the Organization Junior Achievement of Greater Miami Inc 301 71st St 2nd Floor Miami Beach FL 33141 590807486 501(c)(3) 45000 To support the Organization JA of Middle Tennessee Inc 120 Powell Place Nashville TN 37204 620582571 501(c)(3) 40970 To support the Organization Junior Achievement of New Jersey Inc 360 Pear Blossom Drive Edison NJ 08837 221774147 501(c)(3) 114425 To support the Organization Junior Achievement of New Mexico Inc 4700 Lincoln Rd NE Suite 108 Albuquerque NM 87109 850416889 501(c)(3) 10000 To support the Organization JA of Northern California Inc 3003 Oak Rd Suite 109 Walnut Creek CA 94597 941322179 501(c)(3) 44079 To support the Organization Junior Achievement of Oklahoma Inc 3947 South 103rd East Avenue Tulsa OK 74146 730757053 501(c)(3) 28850 To support the Organization Junior Achievement of Central Florida Inc 2121 Camden Road Orlando FL 32803 590972112 501(c)(3) 7360 To support the Organization JA of Western Pennsylvania Inc 5001 Centre Ave 2nd Floor Pittsburgh PA 15213 250983059 501(c)(3) 11000 To support the Organization JA of Oregon and SW Washington Inc 7830 SE Foster Road Portland OR 97206 930384007 501(c)(3) 19000 To support the Organization Junior Achievement of Sacramento Inc PO Box 255602 Sacramento CA 95865 946080866 501(c)(3) 16084 To support the Organization Junior Achievement of South Texas Inc 403 E Ramsey Suite 201 San Antonio TX 78216 742061852 501(c)(3) 28270 To support the Organization Junior Achievement of Washington 1700 Westlake Avenue N Seattle WA 98109 910604913 501(c)(3) 24830 To support the Organization JA of Western MassachusettsInc 1500 Main St Suite 217 Springfield MA 01115 042088304 501(c)(3) 25950 To support the Organization Junior Achievement of Greater St Louis Inc 17339 North Outer Forty Road Chesterfield MO 63005 430652112 501(c)(3) 49270 To support the Organization JA of Southwest Connecticut Inc 200 Connecticut Avenue Norwalk CT 06854 060932913 501(c)(3) 6500 To support the Organization JA of Tampa Bay Inc 13805 58th Street N Suite 2-140 Clearwater FL 33760 591098499 501(c)(3) 94997 To support the Organization JA of The Upper Midwest Inc 1800 White Bear Avenue North Maplewood MN 55109 411424988 501(c)(3) 108967 To support the Organization Junior Achievement of Greater Washington 1050 17th Street NW Ste 750 Washington DC 20036 540788947 501(c)(3) 24600 To support the Organization JA of the Palm Beaches & Treasure Coast 6903 Vista Prkway N Ste 10 W Palm Beach FL 33411 592333738 501(c)(3) 10548 To support the Organization Junior Achievement of Wisconsin Inc 11111 West Liberty Drive Milwaukee WI 53224 390826295 501(c)(3) 56946 To support the Organization Junior Achievement of New York Inc 420 Lexington Ave Ste 205 New York NY 10170 133031828 501(c)(3) 236940 To support the organization's mission Junior Achievement of Northern New England 400 Fifth Ave Ste 300 Waltham MA 02451 042127020 501(c)(3) 101050 To support the organization's mission. Junior Achievement of Southeast Texas Inc 2115 East Governors Circle Houston TX 77092 741153957 501(c)(3) 75935 To support the organization's mission. Junior Achievement of SW Pennsylvania 994 Old Eagle School Road Suite 10 Wayne PA 19087 231386172 501(C)(3) 65771 To support the organization's mission. Junior Achievement of San Diego County Inc 4756 Mission Gorge Place San Diego CA 92120 951727087 501(C)(3) 27230 To support the organization's mission. Junior Achievement of Rhode Island Inc 57 Greene St Warwick RI 02886 050263443 501(c)(3) 30000 To support the organization's mission. Junior Achievement Greater South Carolina 2711 Middleburg Dr Suite 105 Columbia SC 29204 570511131 501(c)(3) 12940 To support the organization's mission. Junior Achievement of Alabama Inc PO Box 19307 Birmingham AL 35219 630340866 501(c)(3) 26700 To support the organization's mission. Junior Achievement Southern Massachusetts 128 Union Street Suite 304 New Bedford MA 02740 043193575 501(C)(3) 21000 To support the organization's mission. Junior Achievement of Central Illinois Inc 508 High Point Lane East Peoria IL 61611 370657600 501(c)(3) 15430 To support the organization. Junior Achievement of South Dakota Inc 1000 North West Ave Suite 110 Sioux Falls SD 57104 460306352 501(c)(3) 11950 To support the organization's mission. Junior Achievement of Central Michigan Inc 309 E Indian Street Midland MI 48640 386081685 501(c)(3) 10950 To support the organization's mission. Junior Achievement of S Central Pennsylvania Inc 610 South George St York PA 17401 231598129 501(c)(3) 25950 To support the organizations mission Junior Achievement of Greater Hampton Roads Inc 160 Newtown Road Suite 102 Norfolk VA 23462 540799839 501(c)(3) 16000 To support the organization 67 Schedule I, Part I, Question 2 Organization's procedures for monitoring the use of grant funds: Grants are to US JA offices only. Most of the funding for the grants are provided by donors who place restrictions on the use of the monies. Grant usage requirements vary by donor. The reporting required is submitted to the organization's grant steward or directly to the donor. X X X X X false false false false false false false true false Jack E Kosakowski President & CEO 399248 0 93571 0 4356 0 30958 0 20274 0 548407 0 0 0 Timothy Armijo CFO 185667 0 26225 0 3397 0 43164 0 20262 0 278715 0 0 0 Cecil Thibodeaux EVP 287432 0 57070 0 4356 0 32506 0 17874 0 399238 0 0 0 Gary Blanchette SVP - Development - Thru 4/17 228390 0 31841 0 2766 0 39652 0 17856 0 320505 0 0 0 Susan Luu SVP - Business Improvement 203959 0 32189 0 846 0 7849 0 21585 0 266428 0 0 0 Mary Catherine Desrosiers SVP Education & Learning 198237 0 36186 0 986 0 5802 0 740 0 241951 0 0 0 Howard Bartner SVP - Operations 168923 0 23843 0 1997 0 35319 0 23164 0 253246 0 0 0 Ed Grocholski SVP - Brand 205887 0 32407 0 855 0 19738 0 21592 0 280479 0 0 0 Leslie Pierce SVP Talent & Organization Dev 182601 0 32502 0 3871 0 30190 0 11510 0 260674 0 0 0 Steve Schmidt SVP - Operations 166193 0 23319 0 1950 0 18002 0 22290 0 231754 0 0 0 Christine Kuntz VP - Operations 141602 0 0 0 1636 0 15396 0 19469 0 178103 0 0 0 Jacqueline Dant VP - Operations 137740 0 0 0 853 0 11506 0 23158 0 173257 0 0 0 Kris Ponciroli VP Donor Relations & Dev Svcs 126448 0 0 0 502 0 4882 0 22514 0 154346 0 0 0 Schedule J, Part I, Line 7 DESCRIPTION OF NON-FIXED PAYMENTS: THERE ARE TWO KEY COMPONENTS OF THE EXECUTIVE COMPENSATION PHILOSOPHY OF JA USA: 1. REWARD FOR PERFORMANCE 2. PROVIDE REASONABLE AND COMPETITIVE PAY PACKAGES WITH THOSE OFFERED TO LEADERS OF ORGANIZATIONS COMPARABLE TO JA USA IN TERMS OF SIZE, COMPLEXITY AND MISSION IMPACT. AS PART OF THE REWARD FOR PERFORMANCE THE EXECUTIVE COMPENSATION SUBCOMMITTEE (THE COMMITTEE) OF THE BOARD OF GOVERNORS HAS ADOPTED THE MANAGEMENT INCENTIVE COMPENSATION PLAN (MIC). MIC IS INTENDED TO STIMULATE AND REWARD RESULTS AND ACHIEVEMENT NECESSARY TO ACCOMPLISH THE MULTIPLE OBJECTIVES OF JA USA'S STRATEGIC PLAN. THE MIC PLAN IS DESIGNED TO: A) MOTIVATE GROWTH IN TOTAL REVENUE AND PROGRAM IMPACT TO ENHANCE SERVICES TO THE COMMUNITY. B) LINK ACCOMPLISHMENT OF THE ORGANIZATION'S MISSION AND OBJECTIVES WITH THE COMPENSATION OF THE ORGANIZATION'S MANAGERS. C) CONTROL COSTS BY PROVIDING VARIABLE COMPENSATION BASED ON PERFORMANCE TO ENHANCE AFFORDABILITY AND OFFERING A COMPETITIVE INCENTIVE AND TOTAL CASH COMPENSATION PROGRAM. D) ENHANCE THE FOCUS, MOTIVATION AND RETENTION OF KEY ORGANIZATIONAL MANAGERS. IN SETTING THE ANNUAL INCENTIVE COMPENSATION OPPORTUNITIES FOR THE MIC FOR EACH EXECUTIVE, THE COMMITTEE TARGETS THE MEDIAN OF THE COMPARABLE MARKET DATA FOR THAT EXECUTIVE'S POSITION FOR TARGET PERFORMANCE AND THE UPPER QUARTILE OF THE COMPARABLE MARKET DATA FOR THAT EXECUTIVE'S POSITION FOR SUPERIOR PERFORMANCE. THERE IS A CAP ON THE AMOUNT OF INCENTIVE THAT ANY EXECUTIVE CAN EARN FROM THE MIC. THE COMMITTEE USES DISCRETION IN DETERMINING THE LEVEL OR ACHIEVEMENT OF CERTAIN PERFORMANCE MEASUREMENTS. THE COMMITTEE ALSO ANNUALLY EXAMINES THE COMPARABLE MARKET DATA FOR THESE POSITIONS, FOLLOWING THE THREE-STEP GOVERNANCE PROCESS DESCRIBED IN THE REGULATIONS TO SECTION 4958 ON INTERMEDIATE SANCTIONS TO ESTABLISH THE PRESUMPTION OF REASONABLE COMPENSATION. THE GOVERNORS MAY, IN THEIR SOLE DISCRETION, AND AT ANY TIME, ELECT TO AMEND, SUSPEND, OR TERMINATE THE PLAN Form 990, PART III, LINE 1 ORGANIZATION'S MISSION CONTINUED: Junior Achievement is the world's largest organization dedicated to giving young people the knowledge and skills they need to own their economic success, plan for their future, and make smart academic and economic choices. Our financial literacy, work readiness and entrepreneurship programs empower students to make a connection between what they learn in school and how it can be applied in the real world. This enhances the relevance of their classroom learning and increases their understanding of the value of staying in school. Form 990, PART VI, Section A, LINE 6 & 7B DESCRIBE CIRCUMSTANCES FOR HAVING MEMBERS: The sole member of the organization is JA Worldwide, Inc. Approval must be obtained from the member for the following: - Amendment, modification, or restatement of the articles of incorporation or bylaws; - Merger, consolidation, reorganization, or dissolution of Junior Achievement USA (JA USA), or the sale, lease or exchange, or other disposition, transfer or conveyance of all of substantially all of its net assets; - Any material change in any current nonprofit purposes and objectives of JA USA; -Entering into any operating agreement between JA USA and any of its local areas. Form 990, PART VI, Section B, LINE 11B DESCRIBE PROCESS TO REVIEW 990: The Form 990 is prepared by our external audit firm and is reviewed by the Audit committee of the Board. A draft is supplied via a web site link for the entire Board to review before filing the final 990 with the IRS. Form 990, PART VI, Section B, LINE 12C DESCRIBE HOW CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED: A CONFLICT OF INTEREST QUESTIONNAIRE IS SENT VIA EMAIL OR HAND DELIVERED TO INTERESTED PARTIES EACH YEAR REQUESTING VERIFICATION OF POSSIBLE CONFLICTS. IF A CONFLICT IS DISCLOSED IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF THE COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. Form 990, PART VI, Section B, LINE 15A & 15B DESCRIBE PROCESS FOR DETERMINING COMPENSATION: THE GOVERNANCE PROCESS FOR DETERMINING COMPENSATION FOR THE ORGANIZATION'S CEO AND OTHER TOP MANAGEMENT IS MODELED AFTER THE REQUIREMENTS IN INTERNAL REVENUE CODE SECTION 4958 TO ESTABLISH THE PRESUMPTION OF REASONABLE COMPENSATION. COMPENSATION WAS REVIEWED AND APPROVED BY THE EXECUTIVE COMPENSATION SUBCOMMITTEE (THE COMMITTEE) OF THE BOARD, WHICH IS COMPRISED OF INDEPENDENT PERSONS. BY ENGAGING AN INDEPENDENT COMPENSATION CONSULTANT (TOWERS WATSON), THE COMMITTEE CONSIDERED COMPARABLE MARKET DATA FROM PUBLISHED SURVEYS AND FORM 990S OF COMPARABLE ORGANIZATIONS IN EVALUATING THE COMPENSATION FOR EACH INDIVIDUAL. THE COMMITTEE CONDUCTED A REVIEW OF THIS COMPARABILITY DATA AND DOCUMENTED ITS DELIBERATION AND DISCUSSION IN MINUTES THAT ARE RETAINED WITH THE OTHER GOVERNANCE MATERIALS OF THE ORGANIZATION. THE COMMITTEE FOLLOWED THE PROCESS TO ESTABLISH THE PRESUMPTION THAT COMPENSATION PAID TO THE ORGANIZATION'S CEO AND OTHER TOP MANAGEMENT FOR PURPOSES OF SECTION 4958 BY RELYING ON PROFESSIONAL ADVICE IN THE WRITTEN OPINION OF REASONABLENESS FROM THE INDEPENDENT COMPENSATION CONSULTANT. THIS REVIEW PROCESS IS CONDUCTED ANNUALLY AND WAS LAST DONE IN 2016. Form 990, PART VI, Section C, LINE 19 DESCRIBE HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC: Junior Achievement, USA makes its financial statements, governing documents, and conflict of interest policy available to the public upon request. Form 990, PART VII Compensation: Compensation deliberations take into account services provided to the filing organization and its affiliates. Revenue presented in the Form 990 does not include the revenue of the 109 JA area affiliates who are part of the JA USA network that JA USA oversees. In FYE 2017, revenue of all affiliates totaled $307 million. see part vii false true false true false false true false false false false true false false false false false false false SCHEDULE R, PART II, Column A RELATED ORGANIZATIONS: JUNIOR ACHIEVEMENT USA AND ITS US AFFILIATES, MANY OF WHOM ARE INDICATED ON SCHEDULE I, ARE COVERED UNDER A GROUP EXEMPTION AND ARE RELATED FOR SCHEDULE R PURPOSES. RELATED ENTITIES COVERED BY A GROUP EXEMPTION ARE NOT REQUIRED TO BE LISTED ON SCHEDULE R, PART II, HOWEVER, TRANSACTIONS BETWEEN JA USA AND THE RELATED ORGANIZATIONS ARE INDICATED ON SCHEDULE R, PART V, LINE 1.