2015-02-18T11:04:39-06:00 2014-06-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2013-07-01 841267604 Junior Achievement USA % TIMOTHY ARMIJO JUNI 7195408000 One Education Way Suite Colorado Springs CO 80906 Timothy Armijo CFO 7195408000 2015-02-15 true Rita F Worster CPA P00290681 7195408000 2013 2016-03-07 17:11:31Z Jack Kosakowski Pres CEO ONE EDUCATION WAY Colorado Springs CO 80906 33138770 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. 30 29 88 0 0 20020733 9619828 4930109 5039212 397560 501706 8544605 9328015 33893007 24488761 4010885 3338187 0 0 9325721 9437085 0 0 1453777 13661844 11538817 26998450 24314089 6894557 174672 25674457 24625342 5879306 5151043 19795151 19474299 X To Inspire and prepare young people to succeed in a global economy. See additional mission information on Schedule O. false false 17980753 3338187 14352178 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 4.6 million elementary through post-secondary students for the year ended 6/30/2014. 17980753 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 30 29 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 X Evelyn Angelle Treasurer 2.0 X X Liz Arky Director through 12/2013 2.0 X Alan S Armstrong Director 2.0 X Sandra Beach Lin Director 2.0 X Mark Brenner Director 2.0 X Catherine S Brune Vice-Chair 2.0 X X Rodney D Bullard Director 2.0 X Agustin Carcoba Director 2.0 X James M Carroll Director 2.0 X Michael Deniszczuk Director 2.0 X Lynne Ford Director 2.0 X Jeff Hansberry Director through 11/2013 2.0 X Perry Hewitt Director 2.0 X Kyle H Hybl Director 2.0 X Clyde D Keaton Director 2.0 X Deborah J Kissire Director 2.0 X Loren C Klug Director 2.0 X Larry Leva Chair 2.0 X X Robert Lloyd Director 2.0 X Kevin McKay Director through 09/2013 2.0 X Paul E McKnight Director 2.0 X Gregory McStravick Director 2.0 X Julie A Monaco Secretary 2.0 X X David Palenchar Secretary through 12/2013 2.0 X X Jonas Prising Director 2.0 X Ed Rapp Director 2.0 X Robert Reeg Director 2.0 X James Runnels Director 2.0 X Lisa Sodeika Director through 01/2014 2.0 X Albert E Suter Director 2.0 X Thomas D Weldon Director 2.0 X Richard A Woods Director 2.0 X Sean C Rush Director 2.0 X Jack E Kosakowski President & CEO 40.0 X X 432275 50016 Timothy Armijo CFO 40.0 X 182361 0 55777 Cecil Thibodeaux EVP 40.0 X 292381 65209 Gary Blanchette SVP - Development 40.0 X 244656 112809 Lisa Gillis Chief Academic Officer 40.0 X 250186 22852 Susan Luu SVP - Business Improvement 40.0 X 208774 25137 Leslie Pierce SVP Talent & Organization Dev. 40.0 X 155934 28509 Ed Grocholski SVP - Brand 40.0 X 229236 26405 Howard Bartner SVP - Operations 40.0 X 174591 67292 Steve Schmidt SVP - Operations 40.0 X 181027 34594 Christine Kunz VP - Operations 40.0 X 132583 26923 Jacqueline Dant VP - Operations 40.0 X 120135 26501 Kris Ponciroli VP Donor Relations & Dev Svcs 40.0 X 113745 26079 2717884 0 568103 13 false true false MOORE WALLACE INCRR DONNELY PO BOX 730216 DALLAS TX 75373 STORAGE/ASSEMBLY 1353434 SPARK AGENCY INC PO BOX 790379 ST LOUIS MO 63179 TRANSPORT/STORAGE 637486 SNI COMPANIES PO BOX 814238 HOLLYWOOD FL 33081 TEMP STAFFING 529324 NOGGIN LABS 4619 N RAVENSWOOD STE 303 CHICAGO IL 60640 HOSTING/DEVELOPMENT 372350 PORTER NOVELLI 1838 SOULTIONS CENTER CHICAGO IL 60677 MARKETING 287714 15 X 17981 9601847 460907 9619828 AREA LICENSE FEES 611710 4639212 4639212 SUPPORT FEES 611710 400000 400000 5039212 245234 245234 0 0 15049 15049 0 15049 15049 3598037 3341565 256472 256472 256472 0 0 14259030 5308444 8950586 8950586 MISCELLANEOUS 900099 362380 362380 362380 24488761 14352178 516755 3278482 3278482 0 59705 59705 0 2875435 2127822 632596 115017 0 4740015 3206695 864942 668378 627873 403737 124424 99712 748175 495765 161797 90613 445587 301797 98613 45177 0 170859 84886 61990 23983 72600 18150 54450 160949 104617 24142 32190 0 51935 51935 917499 568322 223390 125787 116411 110844 5567 529051 192288 309457 27306 1126660 614823 452337 59500 0 319183 131437 162202 25544 553472 397836 76099 79537 0 99933 28318 71615 5214 1303 3911 1171839 292960 878879 1691451 1398591 272640 20220 2106 2104 2 JA PROGRAM EXPENSES 3225522 3090775 134734 13 IN-KIND SOFTWARE 395000 335750 59250 TRAININGS 172812 135475 31598 5739 EVALUATIONS 300940 285893 15047 455381 312378 107942 35061 24314089 17980753 4879559 1453777 X 2864236 6205834 395075 690757 1845527 2153351 1698826 780787 0 0 0 0 0 0 3326072 2807279 337954 333185 17516937 13158340 5697739 4358597 9509028 7295552 0 0 0 0 0 0 0 0 25674457 24625342 4409761 3919577 0 0 139720 151674 0 0 1166826 773511 0 0 162999 306281 0 0 0 0 5879306 5151043 X 10058089 11617405 9737062 7856894 0 0 19795151 19474299 25674457 24625342 X 174672 365063 -860587 X false true X true false X 22132445 21021882 12116945 20020733 9619828 84911833 0 0 22132445 21021882 12116945 20020733 9619828 84911833 33308582 51603251 222245 196152 263374 215033 260283 1157087 0 0 86068920 91322090 0.59956 0.61987 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 160949 160949 24153140 24314089 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 164990 178529 164428 160949 668896 250000 250000 250000 250000 1000000 1500000 0 0 0 0 false true X 10997398 5055770 241484 7104029 9190623 6193291 13039610 114175 8349678 10997398 10197659 3735638 48303 7788309 6193291 10556715 7417119 187683 7963858 10197659 13393115 6832776 115655 9784831 10556715 0.14510 0.00000 0.85490 false false 1260730 1260730 4120471 3566312 554159 1023330 668808 354522 11112406 8923220 2189186 4358597 26814658 365063 42512 5308444 5716019 21098639 3390122 3390122 24488761 26274923 42512 5308444 5350956 20923967 3390122 3390122 24314089 Trust, Escrow, and Custodial Arrangements Part IV, Line 2b 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 $491,430 and $536,081, respectively as of June 30, 2014. Intended Use of the Organization's Endowment Funds Part V, Line 4 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. Uncertain Tax Positions Part X, Line 2 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. Other Revenue on Books, Not on Return Part XI, line 2d Cost of Goods Sold Reclassed From Expense and Netted Against Revenue 5,308,444 Other Revenue on Return, Not on Books Part XI, Line 4b Designated Contributions to US JA Offices and Member Nations Treated as Agency Transactions for Financial Statement Purposes 3,338,187* Investment management fees not included for financial statement purposes, but recognized for tax purposes 51,935 total 3,390,122 Other Expenses on Books, Not on Return Part XII, line 2d Cost of Goods Sold Reclassed From Expense and Netted Against Revenue 5,308,444 Other Expenses on Return, Not on Books Part XII, Line 4b Designated Contributions to US JA Offices and Member Nations Treated as Agency Transactions for Financial Statement Purposes 3,338,187* Investment management fees not included for financial statement purposes, but recognized for tax purposes 51,935 total 3,390,122 * 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 Europe (Including Iceland and Greenland) Grantmaking 5200 North America Grantmaking 19100 Sub-Saharan Africa Grantmaking 10800 Middle East and North Africa Grantmaking 24605 North America Fundraising Europe (Including Iceland and Greenland) Fundraising 59705 59705 Europe (Including Iceland and Greenland) To support the Organization 5200 wire trnsfr North America To support the Organization 15500 wire trnsfr Sub-Saharan Africa To support the Organization 7200 wire trnsfr Middle East and North Africa To support the Organization 24605 wire trnsfr 4 false false false false false false Organization's procedures for monitoring the use of grant funds Sch F, Part I, Question 2 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 JA of North Central Ohio Inc 1563 Firestone Parkway Akron OH 44301 340940986 501(c)(3) 25840 To support the Organization Junior Achievement of Arizona Inc 636 W Southern Avenue Tempe AZ 85282 860184349 501(c)(3) 60818 To support the Organization Junior Achievement of Arkansas Inc 1501 N University Avenue Little Rock AR 72207 710658775 501(c)(3) 19825 To support the Organization Junior Achievement of Central Texas Inc PO Box 684571 Austin TX 78768 741688335 501(c)(3) 6188 To support the Organization Junior Achievement of Central Maryland Inc 10711 Red Run Blvd - Suite 110 Owings Mills MD 21117 520688275 501(c)(3) 49330 To support the Organization JA of Greater Baton Rouge & Acadiana 7809 Jefferson Highway Suite D4 Baton Rouge LA 70809 720485727 501(c)(3) 10135 To support the Organization JA of Greater Birmingham Inc 216 Aquarius Drive Birmingham AL 35209 630340866 501(c)(3) 25865 To support the Organization JA of Northern New England Inc 400 Fifth Avenue Suite 300 Waltham MA 02451 042127020 501(c)(3) 360892 To support the Organization JA of Western New York Inc 275 Oak Street Suite 222 Buffalo NY 14203 160821488 501(c)(3) 17594 To support the Organization JA of Central Carolinas Inc 201 S Tryon St Suite LL100 Charlotte NC 28202 560672085 501(c)(3) 29950 To support the Organization Junior Achievement of Chattanooga Inc 5721 Marlin Suite 3400 Chattanooga TN 37411 620636297 501(c)(3) 5460 To support the Organization Junior Achievement of Chicago 651 W Washington Blvd 404 Chicago IL 60661 362170141 501(c)(3) 254286 To support the Organization Junior Achievement of OKI Partners Inc 644 Linn Street Suite 1024 Cincinnati OH 45203 320014307 501(c)(3) 19900 To support the Organization JA of Greater Cleveland Inc 1422 Euclid Avenue Cleveland OH 44115 340733164 501(c)(3) 37058 To support the Organization Junior Achievement of Southern Colorado 419 West Bijou Colorado Springs CO 80905 846009223 501(c)(3) 17051 To support the Organization JA of Central South Carolina Inc 301 Greystone Boulevard Columbia SC 29210 570511131 501(c)(3) 18255 To support the Organization Junior Achievement of Dallas Inc 1201 Executive Drive West Richardson TX 75081 750881589 501(c)(3) 106261 To support the Organization Junior Achievement of Delaware Inc 522 S Walnut Street Wilmington DE 19801 510078199 501(c)(3) 7169 To support the Organization Junior Achievement - Rocky Mountain Inc 1445 Market Suite 200 Denver CO 80202 840430495 501(c)(3) 59699 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 JA of Southeastern Michigan Inc 577 E Larned Suite 200 Detroit MI 48226 381348535 501(c)(3) 62807 To support the Organization JA of The Desert Southwest Inc 150 S Alto Mesa Ste D El Paso TX 79912 741565161 501(c)(3) 11115 To support the Organization JA of Southwestern Indiana Inc 431 E Diamond Avenue Evansville IN 47711 356048156 501(c)(3) 6188 To support the Organization JA of The Chisholm Trail Inc 6300 Ridglea Place Suite 400 Fort Worth TX 761165706 750944915 501(c)(3) 36095 To support the Organization Junior Achievement of Georgia Inc 460 Abernathy Road NE Atlanta GA 30328 580598050 501(c)(3) 157038 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) 5516 To support the Organization JA of Central N Carolina Inc 3220 Northline Avenue Greensboro NC 27408 560844838 501(c)(3) 25048 To support the Organization JA of Southwest New England Inc 11 Asylum Street Suite 601 Hartford CT 06103 060665972 501(c)(3) 28385 To support the Organization JA of Southeast Texas Inc 2115 East Governors Circle Houston TX 77092 741153957 501(c)(3) 100465 To support the Organization Junior Achievement of North Florida Inc 4049 Woodcock Dr 200 Jacksonville FL 32207 591021800 501(c)(3) 21826 To support the Organization Junior Achievement of Middle America Inc 4049 Pennsylvania Avenue Ste 150 Kansas Cty MO 64111 440604809 501(c)(3) 52671 To support the Organization Junior Achievement of East Tennessee Inc 2135 North Charles G Seivers Blvd Clinton TN 37716 620810145 501(c)(3) 14332 To support the Organization Junior Achievement of Southern Nevada Inc 7220 S Cimarron Road Las Vegas NV 89113 880354481 501(c)(3) 43438 To support the Organization Junior Achievement of The Bluegrass Inc 1092 Duval St Ste240 Lexington KY 40515 610606480 501(c)(3) 6300 To support the Organization JA of Southern California Inc 6250 Forest Lawn Drive Los Angeles CA 90068 951799192 501(c)(3) 133773 To support the Organization Junior Achievement of Kentuckiana Inc 1401 W Muhammed Ali Blvd Louisville KY 40203 610476694 501(c)(3) 28390 To support the Organization JA of Memphis and the Mid-South Inc 307 Madison Avenue Memphis TN 38103 620549549 501(c)(3) 17715 To support the Organization Junior Achievement of Greater Miami Inc 13490 NW 7 Avenue North Miami FL 33168 590807486 501(c)(3) 79136 To support the Organization JA of Middle Tennessee Inc 120 Powell Place Nashville TN 37204 620582571 501(c)(3) 7776 To support the Organization JA of Southern Massachusetts Inc 227 Union Street New Bedford MA 02740 043193575 501(c)(3) 6750 To support the Organization Junior Achievement of New Jersey Inc 4365 Route 1 South Princeton NJ 08540 221774147 501(c)(3) 73029 To support the Organization JA of Greater New Orleans Inc 5100 Orleans Avenue New Orleans LA 70124 720469314 501(c)(3) 32000 To support the Organization Junior Achievement of New York Inc 420 Lexington Ave Ste 205 New York NY 10170 133031828 501(c)(3) 265171 To support the Organization JA of Northern California Inc 3003 Oak Rd Suite 109 Walnut Creek CA 94597 941322179 501(c)(3) 113455 To support the Organization Junior Achievement of Oklahoma Inc 3947 South 103rd East Avenue Tulsa OK 74146 730757053 501(c)(3) 35967 To support the Organization Junior Achievement of Central Florida Inc 2121 Camden Road Orlando FL 32803 590972112 501(c)(3) 29439 To support the Organization Junior Achievement of Central Illinois Inc 4450 N Prospect Road Suite C6 Peoria Heights IL 61616 370657600 501(c)(3) 6160 To support the Organization Junior Achievement of Delaware Valley Inc 993 Old Eagle School Road Wayne PA 19087 231386172 501(c)(3) 53163 To support the Organization JA of Western Pennsylvania Inc One Allegheny Square Suite 430 Pittsburgh PA 15212 250983059 501(c)(3) 5868 To support the Organization JA of Oregon and SW Washington Inc 7830 SE Foster Road Portland OR 04101 930384007 501(c)(3) 16300 To support the Organization JA of Rochester New York Inc 259 Monroe Avenue Suite 108 Rochester NY 14607 160956147 501(c)(3) 5573 To support the Organization Junior Achievement of Sacramento Inc 3800 Watt Avenue Suite 165 Sacramento CA 95821 946080866 501(c)(3) 36272 To support the Organization Junior Achievement of South Texas Inc 403 E Ramsey Suite 201 San Antonio TX 78216 742061852 501(c)(3) 22419 To support the Organization JA of San Diego & Imperial Co Inc 4756 Mission Gorge Place San Diego CA 92120 951727087 501(c)(3) 37954 To support the Organization Junior Achievement of Washington 1700 Westlake Avenue N Seattle WA 98109 910604913 501(c)(3) 26318 To support the Organization Junior Achievement of North Louisiana Inc 3825 Gilbert Drive Shreveport LA 711045000 720595081 501(c)(3) 8092 To support the Organization JA of Western MassachusettsInc 1500 Main St Suite 217 Springfield MA 01115 042088304 501(c)(3) 11725 To support the Organization Junior Achievement of Greater St Louis Inc 17339 North Outer Forty Road Chesterfield MO 63005 430652112 501(c)(3) 44474 To support the Organization JA of Southwest Connecticut Inc 200 Connecticut Avenue Norwalk CT 06854 060932913 501(c)(3) 25791 To support the Organization JA of Tampa Bay Inc 13805 58th Street N Suite 2-140 Clearwater FL 33760 591098499 501(c)(3) 88335 To support the Organization JA of The Upper Midwest Inc 1800 White Bear Avenue North Maplewood MN 55109 411424988 501(c)(3) 119543 To support the Organization Junior Achievement of Utah Inc 515 East 100 South Suite 200 Salt Lake City UT 84102 870225875 501(c)(3) 46095 To support the Organization JA of Mahoning Valley Inc Northwood Center Girard OH 44420 341714400 501(c)(3) 11049 To support the Organization Junior Achievement of Greater Washington Inc 1050 17th Street NW Ste 750 Washington DC 20036 540788947 501(c)(3) 31294 To support the Organization JA of the Palm Beaches & Treasure Coast Inc 6903 Vista Prkway N Ste 10 W Palm Beach FL 33411 592333738 501(c)(3) 8048 To support the Organization JA of The Hudson Valley Inc 12 Hamilton Pl Tarrytown NY 10591 133001065 501(c)(3) 23490 To support the Organization Junior Achievement of Wisconsin Inc 11111 West Liberty Drive Milwaukee WI 53224 390826295 501(c)(3) 41385 To support the Organization JA Worldwide 177 Milk St Boston MA 02109 273666259 501(c)(3) 24000 To support the Organization 68 0 Organization's procedures for monitoring the use of grant funds Sch I, Part I, Question 2 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 & CEO 321889 100688 9698 27979 22037 482291 0 Timothy Armijo CFO 150483 0 30150 0 1728 0 37421 0 18356 0 238138 0 0 0 Cecil Thibodeaux EVP 236859 52700 2822 48374 16835 357590 0 Gary Blanchette SVP - Development 206081 36124 2451 90909 21900 357465 0 Lisa Gillis Chief Academic Officer 218494 30312 1380 3305 19547 273038 0 Susan Luu SVP - Business Improvement 170474 37843 457 5804 19333 233911 0 Leslie Pierce SVP Talent & Organization Dev. 153245 0 2689 18560 9949 184443 0 Ed Grocholski SVP - Brand 202297 26106 833 4538 21867 255641 0 Howard Bartner SVP - Operations 147156 26505 930 42029 25263 241883 0 Steve Schmidt SVP - Operations 150143 29968 916 14028 20566 215621 0 Christine Kunz VP - Operations 131128 0 1455 10563 16360 159506 0 Health or Social Club Dues Schedule J, Part I, Line 1a Monthly club membership fees for the President & 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. Description of Non-Fixed Payments Schedule J, Part I, Line 7 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 1 291 fair market value X software 1 460616 fair market value 1 false true false CONTRIBUTIONS PART I, COLUMN B THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. DESCRIPTION OF OTHER NONCASH CONTRIBUTION PART I, LINE 25 Software utilized on JA USA servers and desktop computers and local area computers. ORGANIZATION'S MISSION CONT. PART III, LINE 1 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. MEMBERS PART VI, LINE 6 & 7B 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. DESCRIBE PROCESS TO REVIEW 990 PART VI, LINE 11B 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. DESCRIBE HOW CONFLICT OF INTEREST POLICY IS MONITORED & ENFORCED PART VI, LINE 12C 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. DESCRIBE PROCESS FOR DETERMINING COMPENSATION PART VI, LINE 15A & 15B 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 2013. DESCRIBE HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC PART VI, LINE 19 Junior Achievement, USA makes its financial statements, governing documents, and conflict of interest policy available to the public upon request. Document retention and destruction policy Part VI Line 14 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. Compensation PART VII 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 2014, revenue of all affiliates totaled $187 million. Other Changes in Net Assets PART XI, LINE 9 Net Asset Transfer to affiliate (860,587) see part vii false true true true false false true false false false false true false false false false false false false RELATED ORGANIZATIONS SCHEDULE R, PART II JUNIOR ACHIEVEMENT USA AND ITS US AFFILIATES, MANY OF WHOM ARE INDICATED ON SCHEDULE I, ARE COVERED UNDER A GROUP EXEPMTION 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.