2016-02-15T09:16:34-06:00 2015-06-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2014-07-01 841267604 Junior Achievement USA % TIMOTHY ARMIJO JUNI 7195408000 One Education Way Colorado Springs CO 80906 TIMOTHY ARMIJO CFO 7195408000 2016-02-15 true Rita F Worster CPA P00290681 7194714290 2014 2016-08-17 19:52:53Z JACK KOSAKOWSKI PRES AND CEO ONE EDUCATION WAY COLORADO SPRINGS CO 80906 34986195 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. 31 30 88 0 0 9619828 12449756 5039212 4783733 501706 374337 9328015 9162331 24488761 26770157 3338187 3355747 0 0 9437085 9092117 0 0 1390967 11538817 11363654 24314089 23811518 174672 2958639 24625342 28064610 5151043 5902967 19474299 22161643 X TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY. SEE ADDITIONAL MISSION INFORMATION ON SCHEDULE O. false false 17556024 3355747 13943730 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 4.7 MILLION ELEMENTARY THROUGH POST-SECONDARY STUDENTS FOR THE YEAR ENDED 6/30/2015. 17556024 true true false true false false false false true true 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 true false false false false true false false true 66 0 true 88 true false false false false false false false false false false X 31 30 false false false false true false true true true false true true true true true true true false true true false CA CT NY X X TIMOTHY ARMIJO 7195406235 ONE EDUCATION WAY COLORADO SPRINGS CO 80906 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 SANDRA BEACH LIN DIRECTOR 2.0 0.0 X 0 0 0 MARK BRENNER DIRECTOR THROUGH 11/2014 2.0 0.0 X 0 0 0 CATHERINE S BRUNE CHAIR 2.0 0.0 X X 0 0 0 RODNEY D BULLARD DIRECTOR 2.0 0.0 X 0 0 0 AGUSTIN CARCOBA DIRECTOR THROUGH 01/2015 2.0 0.0 X 0 0 0 JAMES M CARROLL DIRECTOR 2.0 0.0 X 0 0 0 MICHAEL DENISZCZUK DIRECTOR 2.0 0.0 X 0 0 0 LYNNE FORD 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 DEBORAH J KISSIRE 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 GREGORY MCSTRAVICK DIRECTOR THROUGH 01/2015 2.0 0.0 X 0 0 0 JULIE A MONACO VICE CHAIR 2.0 0.0 X X 0 0 0 JONAS PRISING DIRECTOR 2.0 0.0 X 0 0 0 ED RAPP DIRECTOR 2.0 0.0 X 0 0 0 ROBERT REEG DIRECTOR 2.0 0.0 X 0 0 0 JAMES RUNNELS DIRECTOR THROUGH 10/2014 2.0 0.0 X 0 0 0 ALBERT E SUTER DIRECTOR 2.0 0.0 X 0 0 0 RICHARD A WOODS DIRECTOR 2.0 0.0 X 0 0 0 SEAN C RUSH DIRECTOR 2.0 0.0 X 0 0 0 JACK E KOSAKOWSKI PRESIDENT AND CEO 40.0 0.0 X X 434807 0 47129 TIMOTHY BAXTER DIRECTOR 2.0 0.0 X 0 0 0 RANDAL CAIN DIRECTOR 2.0 0.0 X 0 0 0 TRIPP DAVIS DIRECTOR 2.0 0.0 X 0 0 0 CHARLES GARCIA DIRECTOR 2.0 0.0 X 0 0 0 DOUGLAS OLSON DIRECTOR 2.0 0.0 X 0 0 0 LAWRENCE SIDWELL DIRECTOR 2.0 0.0 X 0 0 0 TIMOTHY ARMIJO CFO 40.0 0.0 X 185544 0 61598 CECIL THIBODEAUX EVP 40.0 0.0 X 291940 0 66422 GARY BLANCHETTE SVP - DEVELOPMENT 40.0 0.0 X 256567 0 98000 LISA GILLIS CHIEF ACADEMIC OFFICER 40.0 0.0 X 286556 0 31118 SUSAN LUU SVP - BUSINESS IMPROVEMENT 40.0 0.0 X 212852 0 27501 LESLIE PIERCE SVP TALENT & ORGANIZATION DEV. 40.0 0.0 X 183266 0 35174 ED GROCHOLSKI SVP - BRAND 40.0 0.0 X 219612 0 28930 HOWARD BARTNER SVP - OPERATIONS 40.0 0.0 X 187740 0 78811 STEVE SCHMIDT SVP - OPERATIONS 40.0 0.0 X 183271 0 37823 CHRISTINE KUNZ VP - OPERATIONS 40.0 0.0 X 135302 0 28865 JACQUELINE DANT VP - OPERATIONS 40.0 0.0 X 127563 0 28539 KRIS PONCIROLI VP DONOR RELATIONS & DEV SVCS 40.0 0.0 X 117146 0 25728 LISA FRYE VP EMPLOYMENT & EMPLOYEE RELAT 40.0 0.0 X 101860 0 15874 MARY CATHERINE DESROSIERS VP DESIGN, INNOVATION & PLAN 40.0 0.0 X 106469 0 399 3030495 0 611911 15 false true false MOORE WALLACE INCRR DONNELY PO BOX 730216 DALLAS TX 75373 STORAGE/ASSEMBLY 1238950 SNI COMPANIES PO BOX 814238 HOLLYWOOD FL 33081 TEMP STAFFING 473481 HARDER CO 299 KANSAS ST SAN FRANCISCO CA 94103 STATISTICAL RESEARCH 288190 D2L - DESIRE TO LEARN DEPT CH 19710 PALATINE IL 60055 HOSTING/DEVELOPMENT 268750 PORTER NOVELLI 1838 SOLUTIONS CENTER CHICAGO IL 60677 MARKETING 261020 13 X 35415 12414341 86008 12449756 AREA LICENSE FEES 611710 4730134 4730134 SUPPORT FEES 611710 53599 53599 4783733 417412 417412 0 0 2334 2334 0 2334 2334 2842076 2885151 -43075 -43075 -43075 0 0 14009199 5330887 8678312 8678312 MISCELLANEOUS 900099 481685 481685 481685 26770157 13943730 376671 3287147 3287147 0 68600 68600 0 2918431 2159639 642055 116737 0 4564453 3057518 829329 677606 661273 451650 119296 90327 522390 386814 103906 31670 425570 300252 85437 39881 0 130887 65123 37734 28030 62640 15660 46980 0 0 55948 55948 1274887 827892 320181 126814 135025 128274 6751 498467 229902 243055 25510 1378816 824265 482551 72000 0 458486 185292 236997 36197 541238 380741 70403 90094 0 133912 31756 95156 7000 2511 628 1883 1197890 299472 898418 1649926 1439777 194527 15622 17074 5122 11952 JA PROGRAM EXPENSES 3063732 2820475 240909 2348 EVALUATIONS 195121 185365 9756 TRAININGS 178158 124711 44539 8908 SUBSCRIPTIONS & DUES 49700 32238 15747 1715 339236 247711 71017 20508 23811518 17556024 4864527 1390967 X 6205834 5907524 690757 2674876 2153351 3671575 780787 898863 0 0 0 0 0 0 2807279 2287604 333185 434938 13138751 10430080 4358597 2708671 7295552 9480559 0 0 0 0 0 0 0 0 24625342 28064610 3919577 3892705 0 0 151674 147513 0 0 773511 1635630 0 0 306281 227119 0 0 0 0 5151043 5902967 X 11617405 12772556 7856894 9389087 0 0 19474299 22161643 24625342 28064610 2958639 -271295 X false true X true false X 21021882 12116945 20020733 9619828 12449756 75229144 0 0 21021882 12116945 20020733 9619828 12449756 75229144 29376409 45852735 196152 263374 215033 260283 419746 1354588 0 0 76583732 93689441 0.59873 0.59956 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 23811518 23811518 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 178529 164428 160949 0 503906 250000 250000 250000 250000 1000000 1500000 0 0 0 0 false true 9190623 7913629 -78900 6314725 10710627 10997398 5055770 241484 7104029 9190623 6193291 13039610 114175 8349678 10997398 10197659 3735638 48303 7788309 6193291 10556715 7417119 187683 7963858 10197659 0.12339 0.00000 0.87661 false false 1260730 1260730 4120471 3697121 423350 1001402 755879 245523 6756148 5977080 779068 2708671 28421151 -271295 3097 5330887 5062689 23358462 55948 3355747 3411695 26770157 25733807 3097 5330887 5333984 20399823 55948 3355747 3411695 23811518 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 $622,382 and $1,114,218, respectively as of June 30, 2015. Schedule D, Part V, Line 4 Intended Use of the Organization's Endowment Funds: Temporarily restricted funding and grants have been donor restricted for specific purposes or specified time frames. Restrictions are for the development of various types of curriculum: after school, online programs, ethics curriculum, and personal financial literacy programs. Grants provide leadership, marketing and awareness, and scholarship awards. 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 Revenue on Books, Not on Return: Cost of Goods Sold Reclassed From Expense and Net Against Revenue 5,330,887 SCHEDULE D, PART XI, LINE 4b Revenue on return, not on books: Designated Contributions to US JA Offices and Member Nations Treated as Agency Transactions for Financial Statement Purposes 3,355,747* SCHEDULE D, PART XII, LINE 2D Expense on Books, Not on Return: Cost of Goods Sold Reclassed From Expense and Net Against Revenue 5,330,887 SCHEDULE D, PART XII, LINE 4b Expense on return, not on books: Designated Contributions to US JA Offices and Member Nations Treated as Agency Transactions for Financial Statement Purposes 3,355,747* * 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 17500 Europe (Including Iceland and Greenland) Grantmaking 12500 North America Grantmaking 16700 Sub-Saharan Africa Grantmaking 14400 South America Grantmaking 7500 68600 68600 East Asia and the Pacific To support the Organization 10000 WIRE TRNSFR East Asia and the Pacific To support the Organization 7500 WIRE TRNSFR Europe (Including Iceland and Greenland) To support the Organization 7500 WIRE TRNSFR North America To support the Organization 9500 WIRE TRNSFR North America To support the Organization 7200 WIRE TRNSFR Sub-Saharan Africa To support the Organization 7200 WIRE TRNSFR Sub-Saharan Africa To support the Organization 7200 WIRE TRNSFR South America To support the Organization 7500 WIRE TRNSFR 8 0 false false false false false false Sch 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 varies by donor. The reporting required is submitted to the organizations grant steward or directly to the donor. true Junior Achievement - Rocky Mountain Inc 1445 Market Suite 200 Denver CO 80202 840430495 501(c)(3) 20725 To support the Organization Junior Achievement of Alabama Inc P O Box 19307 Birmingham AL 35219 630340866 501(c)(3) 49618 To support the Organization Junior Achievement of Arizona Inc 636 West Southern Avenue Tempe AZ 852820000 860184349 501(c)(3) 33046 To support the Organization Junior Achievement of Arkansas Inc 1501 N University Ave Little Rock AR 72207 710658775 501(c)(3) 26295 To support the Organization Junior Achievement of Central Carolinas 201 S Tryon St Ste LL 100 Charlotte NC 28202 560672085 501(c)(3) 11000 To support the Organization Junior Achievement of Central Florida Inc 2121 Camden Road Orlando FL 328031487 590972112 501(c)(3) 14890 To support the Organization Junior Achievement of Central Illinois Inc 4450 N Prospect Rd Peoria Heights IL 61616 370657600 501(c)(3) 9225 To support the Organization Junior Achievement of Central Iowa Inc 6100 Grand Avenue Des Moines IA 50312 420759070 501(c)(3) 10000 To support the Organization Junior Achievement of Central Maryland Inc 10711 Red Run Blvd Owings Mill MD 21117 520688275 501(c)(3) 43980 To support the Organization Junior Achievement of Central N Carolina 3220 Northline Avenue Greensboro NC 27408 560844838 501(c)(3) 25000 To support the Organization Junior Achievement of Central Texas Inc P O Box 684571 Austin TX 78768 741688335 501(c)(3) 9009 To support the Organization Junior Achievement Central Upstate New York 259 Monroe Ave Ste 108 Rochester NY 14607 160956147 501(c)(3) 19560 To support the Organization Junior Achievement of Chattanooga Inc 5721 Marlin Suite 3400 Chattanooga TN 37411 620636297 501(c)(3) 5265 To support the Organization Junior Achievement of Chicago 651 W Washington St 404 Chicago IL 60661 362170141 501(c)(3) 331140 To support the Organization Junior Achievement Coastal South Carolina 2430 Mall Dr N Charleston SC 29406 570477845 501(c)(3) 6872 To support the Organization Junior Achievement of Dallas Inc 1201 Executive Dr W Richardson TX 75081 750881589 501(c)(3) 67061 To support the Organization Junior Achievement of Delaware Valley Inc 994 Old Eagle School Rd Wayne PA 19087 231386172 501(c)(3) 19277 To support the Organization Junior Achievement of East Tennessee Inc 2135 N Charles G Seivers Clinton TN 37716 620810145 501(c)(3) 12260 To support the Organization Junior Achievement of Eastern Iowa Inc 324 3rd St SE Ste 200 Cedar Rapids IA 52401 420919209 501(c)(3) 7597 To support the Organization Junior Achievement of Georgia Inc 460 Abernathy Road NE Atlanta GA 30328 580598050 501(c)(3) 138436 To support the Organization Junior Achievement Baton Rouge & Acadia 7809 Jefferson Highway Baton Rouge LA 70809 720485727 501(c)(3) 61050 To support the Organization Junior Achievement of Greater Cleveland 1422 Euclid Ave Ste 952 Cleveland OH 44115 340733164 501(c)(3) 24920 To support the Organization Junior Achievement of Greater Miami Inc 13490 NW 7 Avenue North Miami FL 33168 590807486 501(c)(3) 68505 To support the Organization Junior Achievement of Greater New Orleans 5100 Orleans Avenue New Orleans LA 70124 720469314 501(c)(3) 12500 To support the Organization Junior Achievement Greater South Carolina 2711 Middleburg Dr Columbia SC 29204 570511131 501(c)(3) 23770 To support the Organization Junior Achievement of Greater St Louis 17339 N Outer 40 Rd Chesterfield MO 63005 430652112 501(c)(3) 65919 To support the Organization Junior Achievement of Greater Washington 1050 17th St Ste 750 Washington DC 20036 540788947 501(c)(3) 80798 To support the Organization Junior Achievement of Hawaii Inc 1888 Kalahaua Ave Honolulu HI 96815 990088861 501(c)(3) 28946 To support the Organization Junior Achievement of Kentuckiana Inc 1401 W Muhammed Ali Louisville KY 40203 610476694 501(c)(3) 29165 To support the Organization Junior Achievement of Mahoning Valley Inc 1601 Motor Inn Dr 305 Girard OH 44420 341714400 501(c)(3) 11050 To support the Organization Junior Achievement Memphis & Mid-South 307 Madison Avenue Memphis TN 38103 620549549 501(c)(3) 37390 To support the Organization Junior Achievement of Middle America Inc 4049 Pennsylvania Ave Kansas City MO 64111 440604809 501(c)(3) 32233 To support the Organization Junior Achievement of New Jersey Inc 4365 Route 1 South Princeton NJ 08540 221774147 501(c)(3) 104978 To support the Organization Junior Achievement of New York Inc 420 Lexington Ave New York NY 10170 133031828 501(c)(3) 279726 To support the Organization Junior Achievement of North Central Ohio 1563 Firestone Parkway Akron OH 44301 340940986 501(c)(3) 18954 To support the Organization Junior Achievement of North Florida Inc 4049 Woodcock Dr Jacksonville FL 32207 591021800 501(c)(3) 17659 To support the Organization Junior Achievement of Northern California 3003 Oak Rd Ste 109 Walnut Creek CA 94597 941322179 501(c)(3) 75321 To support the Organization Junior Achievement of Northern New England 400 Fifth Ave Ste 300 Waltham MA 02451 042127020 501(c)(3) 149443 To support the Organization Junior Achievement of Northwestern Ohio 2239 Cheyenne Blvd Toledo OH 436141701 344430363 501(c)(3) 19958 To support the Organization Junior Achievement of OKI Partners Inc 644 Linn Street Ste 1024 Cincinnati OH 45203 320014307 501(c)(3) 64549 To support the Organization Junior Achievement of Oklahoma Inc 3947 South 103rd East Ave Tulsa OK 74146 730757053 501(c)(3) 48840 To support the Organization Junior Achievement Oregon & SW Washington 7830 SE Foster Road Portland OR 97206 930384007 501(c)(3) 20293 To support the Organization Junior Achievement of Sacramento Inc P O Box 255602 Sacramento CA 958655602 946080866 501(c)(3) 18950 To support the Organization Junior Achievement of San Diego County Inc 4756 Mission Gorge Place San Diego CA 92120 951727087 501(c)(3) 29950 To support the Organization Junior Achievement of S Central Kentucky 440-1/2 East Main Ave Bowling Green KY 42101 610997385 501(c)(3) 7200 To support the Organization Junior Achievement of South Dakota Inc 1000 North West Ave Sioux Falls SD 57104 460306352 501(c)(3) 7200 To support the Organization Junior Achievement of South Florida Inc 1130 Coconut Creek Coconut Creek FL 33066 590871446 501(c)(3) 6155 To support the Organization Junior Achievement of South Texas Inc 403 E Ramsey Ste 201 San Antonio TX 78216 742061852 501(c)(3) 39505 To support the Organization Junior Achievement of Southeast Texas Inc 2115 East Governors Circle Houston TX 77092 741153957 501(c)(3) 90050 To support the Organization Junior Achievement of Southeastern Michigan Inc 577 E Larned Suite 200 Detroit MI 48226 381348535 501(c)(3) 49217 To support the Organization Junior Achievement of Southern California 6250 Forest Lawn Drive Los Angeles CA 90068 951799192 501(c)(3) 208381 To support the Organization Junior Achievement of Southern Colorado 2320 W Colorado Colorado Springs CO 80904 846009223 501(c)(3) 18549 To support the Organization Junior Achievement of Southern Nevada Inc 7220 S Cimmaron Rd Las Vegas NV 89113 880354481 501(c)(3) 52540 To support the Organization Junior Achievement of Southwest Connecticut Inc 200 Connecticut Avenue Norwalk CT 06854 060932913 501(c)(3) 13000 To support the Organization Junior Achievement of Southwest New England Inc 70 Farmington Ave Hartford CT 06105 060665972 501(c)(3) 20590 To support the Organization Junior Achievement of Southwestern Indiana 431 E Diamond Avenue Evansville IN 47711 356048156 501(c)(3) 10107 To support the Organization Junior Achievement of Tampa Bay Inc 13707 N 22nd Street Tampa FL 33613 591098499 501(c)(3) 122147 To support the Organization Junior Achievement of the Bluegrass Inc 1092 Duval St Ste 240 Lexington KY 40515 610606480 501(c)(3) 11329 To support the Organization Junior Achievement of the Chisholm Trail 6300 Ridglea Place Fort Worth TX 76116 750944915 501(c)(3) 24250 To support the Organization Junior Achievement of the Desert Southwest 200 Bartlett Suite 104 El Paso TX 79912 741565161 501(c)(3) 24697 To support the Organization Junior Achievement of the Hudson Valley 12 Hamilton Place Tarrytown NY 10591 133001065 501(c)(3) 16705 To support the Organization JA of the Palm Beaches & Treasure Coast 6903 Vista Prkwy N W Palm Beach FL 33411 592333738 501(c)(3) 10400 To support the Organization Junior Achievement of the Upper Midwest 1800 White Bear Ave N Maplewood MN 55109 411424988 501(c)(3) 139380 To support the Organization Junior Achievement of Utah Inc 515 East 100 Soluth Salt Lake City UT 84102 870225875 501(c)(3) 27490 To support the Organization Junior Achievement of Washington 1700 Westlake Ave N Seattle WA 98109 910604913 501(c)(3) 17380 To support the Organization Junior Achievement of West Virginia Inc 1700 MacCorkle Ave SE Charleston WV 25314 550524771 501(c)(3) 7500 To support the Organization Junior Achievement of Western MassachusettsInc 1500 Main St Suite 217 Springfield MA 01115 042088304 501(c)(3) 16200 To support the Organization Junior Achievement of Western New York Inc 275 Oak Street Suite 222 Buffalo NY 14203 160821488 501(c)(3) 79550 To support the Organization Junior Achievement of Wisconsin Inc 11111 West Liberty Drive Milwaukee WI 53224 390826295 501(c)(3) 35775 To support the Organization 69 0 Sch 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 varies by donor. The reporting required is submitted to the organizations grant steward or directly to the donor. X true true X X X X X false false false false false false false true false JACK E KOSAKOWSKI PRESIDENT AND CEO 335976 0 92463 0 6368 0 27831 0 19298 0 481936 0 0 0 TIMOTHY ARMIJO CFO 156499 0 27234 0 1811 0 43007 0 18591 0 247142 0 0 0 CECIL THIBODEAUX EVP 241181 0 47921 0 2838 0 48473 0 17949 0 358362 0 0 0 GARY BLANCHETTE SVP - DEVELOPMENT 212269 0 42288 0 2010 0 78976 0 19024 0 354567 0 0 0 LISA GILLIS CHIEF ACADEMIC OFFICER 239641 0 44058 0 2857 0 9297 0 21821 0 317674 0 0 0 SUSAN LUU SVP - BUSINESS IMPROVEMENT 177215 0 34917 0 720 0 7880 0 19621 0 240353 0 0 0 CHRISTINE KUNZ VP - OPERATIONS 133796 0 0 0 1506 0 11881 0 16984 0 164167 0 0 0 JACQUELINE DANT VP - OPERATIONS 127066 0 0 0 497 0 8421 0 20118 0 156102 0 0 0 LESLIE PIERCE SVP TALENT & ORGANIZATION DEV. 168008 0 12407 0 2851 0 25064 0 10110 0 218440 0 0 0 ED GROCHOLSKI SVP - BRAND 182641 0 36226 0 745 0 9284 0 19646 0 248542 0 0 0 HOWARD BARTNER SVP - OPERATIONS 151577 0 35194 0 969 0 53278 0 25533 0 266551 0 0 0 STEVE SCHMIDT SVP - OPERATIONS 155274 0 27037 0 960 0 16995 0 20828 0 221094 0 0 0 SCHEDULE J, PART I, LINE 1A Information Regarding Benefits Provided - HEALTH OR SOCIAL CLUB DUES: MONTHLY CLUB MEMBERSHIP FEES FOR THE PRESIDENT AND CEO OF JA USA IS PART OF THE BENEFITS PROVIDED TO THIS POSITION. THESE FEES ARE INCLUDED AS TAXABLE INCOME EACH YEAR ON THEIR W-2. 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. X 10 86008 fair market value 0 false true false SCHEDULE M, PART I, COLUMN B THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 1 ORGANIZATION'S MISSION CONT. 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 Process to Review the Form 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 Process for Monitoring Compliance with Conflict of Interest Policy: 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, the Committee considered comparable market data from published surveys and Form 990 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 2014. FORM 990, PART VI, SECTION B, LINE 14 Document retention and destruction policy: Junior Achievement USA follows a process for document retention and destruction based upon the AICPA recommended retention period. The process is not a written policy adopted by the board therefore the question must be answered no. FORM 990, PART VI, SECTION C, LINE 19 Governing Documents 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 116 JA area affiliates who are part of the JA USA network that JA USA oversees. In FYE 2015, revenue of all affiliates totaled $314,473,781. 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 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.