JUNIOR ACHIEVEMENT USA: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: JUNIOR ACHIEVEMENT USA (EIN 84-1267604)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-05-01
IRS object ID: 201341219349301359
Schema version: 2011v1.5
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule F
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-01T16:25:30-05:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BKD LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	111 South Tejon Suite 800	AddressLine1
City	Colorado Springs	City
State	CO	State
ZIP Code	809039848	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	841267604	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Junior Achievement USA	BusinessNameLine1

Field	Value	IRS element (for citing)
In Care Of Name	% TIMOTHY ARMIJO	InCareOfName
Name Control	JUNI	NameControl
Phone	7195408000	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	One Education Way	AddressLine1
City	Colorado Springs	City
State	CO	State
ZIP Code	80906	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	TIMOTHY ARMIJO	Name
Title	CFO	Title
Date Signed	2013-03-20	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Phone	7194714290	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Jack Kosakowski Pres CEO	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	ONE EDUCATION WAY	AddressLine1
City	Colorado Springs	City
State	CO	State
ZIP Code	80906	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	32730882	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Group Exemption Number	1116	GroupExemptionNumber
Organization501c3	X	Organization501c3
Web Site	www.JA.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1992	YearFormation
State Legal Domicile	CO	StateLegalDomicile
Activity Or Mission Description	JA empowers young people to own their economic success through volun- teer-delivered programs which give students knowledge & skills in financial literacy, work readiness, and entrepreneurship.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	26	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	24	NbrIndependentVotingMembers
Total Nbr Employees	96	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	21021882	ContributionsGrantsPriorYear
Contributions Grants Current Year	12116945	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	4447949	ProgramServiceRevenuePriorYear
Program Service Revenue CY	5059280	ProgramServiceRevenueCY
Investment Income Prior Year	219485	InvestmentIncomePriorYear
Investment Income Current Year	376682	InvestmentIncomeCurrentYear
Other Revenue Prior Year	8138880	OtherRevenuePriorYear
Other Revenue Current Year	8313589	OtherRevenueCurrentYear
Total Revenue Prior Year	33828196	TotalRevenuePriorYear
Total Revenue Current Year	25866496	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	10994799	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	6652849	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	9995322	SalariesEtcPriorYear
Salaries Etc Current Year	9062763	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	975720	TotalFundrsngExpCurrentYear
Other Expense Prior Year	13798340	OtherExpensePriorYear
Other Expenses Current Year	10076914	OtherExpensesCurrentYear
Total Expenses Prior Year	34788461	TotalExpensesPriorYear
Total Expenses Current Year	25792526	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-960265	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	73970	RevenuesLessExpensesCY
Total Assets BOY	25733569	TotalAssetsBOY
Total Assets EOY	18661525	TotalAssetsEOY
Total Liabilities BOY	9907227	TotalLiabilitiesBOY
Total Liabilities EOY	5716845	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	15826342	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	12944680	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY. SEE ADDITIONAL MISSION INFORMATION ON SCHEDULE O.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	true	SignificantChange
Expense	19603275	Expense
Grants	6652849	Grants
Revenue	13366104	Revenue
Description	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 4.2 MILLION ELEMENTARY THROUGH POST SECONDARY STUDENTS FOR THE YEAR ENDED 6/30/2012.	Description
Total Program Service Expense	19603275	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	true	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	true	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	true	ForeignActivities
More Than5000 K To Organizations	true	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	43	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	96	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	26	NbrVotingGoverningBodyMembers
Number Independent Voting Members	24	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	true	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	true	LocalChapters
Policies Reference Chapters	true	PoliciesReferenceChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CT	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
Own Website	X	OwnWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	TIMOTHY ARMIJO	NamePerson
Telephone Number	7195406235	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	ONE EDUCATION WAY	AddressLine1
City	Colorado Springs	City
State	CO	State
ZIP Code	80906	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (39 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee
Ainar D Aijala Jr
Director	2.0	X	0	0	0
Evelyn Angelle
Director	2.0	X	0	0	0
Alan S Armstrong
Director	2.0	X	0	0	0
Sandra Beach Lin
Director	2.0	X	0	0	0
Mark Brenner
Director	2.0	X	0	0	0
Catherine S Brune
Treasurer	2.0	X	0	0	0	X
Chalres H Dana
Director	2.0	X	0	0	0
Michael Deniszczuk
Director	2.0	X	0	0	0
Lynne Ford
Director	2.0	X	0	0	0
Elwood D Howse Jr
Director	2.0	X	0	0	0
Clyde D Keaton
Director	2.0	X	0	0	0
Larry Leva
President	2.0	X	0	0	0	X
Kevin McKay
Vice Chair	2.0	X	0	0	0	X
Paul E McKnight
Director	2.0	X	0	0	0
Julie A Monaco
Director	2.0	X	0	0	0
David Palenchar
Director	2.0	X	0	0	0
Jonas Prising
Secretary	2.0	X	0	0	0	X
Ed Rapp
Chair	2.0	X	0	0	0	X
Robert Reeg
Director	2.0	X	0	0	0
James Runnels
Director	2.0	X	0	0	0
Lisa Sodeika
Director	2.0	X	0	0	0
Albert E Suter
Director	2.0	X	0	0	0
Thomas D Weldon
Director	2.0	X	0	0	0
Richard A Woods
Director	2.0	X	0	0	0
Gerry Czarnecki
Director	2.0	X	0	0	0
Julie Gordon
Director	2.0	X	0	0	0
Clyde Keaton
Director	2.0	X	0	0	0
James Rutrough
Director	2.0	X	0	0	0
Sean C Rush
Director	2.0	X	662080	0	39957
Jack E Kosakowski
President & CEO	60.0	X	409782	0	102808	X
Timothy Armijo
CFO	40.0		169080	0	53262	X
Cecil Thibodeaux
EVP	40.0		278118	0	74076	X
Gary Blanchette
SVP - Development	40.0		228415	0	98925	X
John Box
SVP - Education	40.0		175715	0	48239	X
Susan Luu
SVP- Business Improvement	40.0		207350	0	36582	X
DONALD CREVELING
SVP - HUMAN RESOURCES	40.0		288672		60472	X
Howard Bartner
SVP- US Operations	40.0		166986	0	76724		X
Steve Schmidt
SVP- US Operations	40.0		166731	0	44080		X
Susan Kolon-Rachlis
SVP - Brand Strategy & Comm	40.0		234288	0	11464		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	2987217	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	646589	TotalOtherCompensation
Number Individuals GT100 K	11	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
MOORE WALLACE INCRR DONNELY
PO BOX 730165	DALLAS	TX	75373	STORAGE/ASSEMBLY	1172110
SPARK AGENCY INC
PO BOX 790379	ST LOUIS	MO	63179	TRANSPORT/STORAGE	509583
Bridgespan Group
535 BOYLSTON ST 10TH FLOOR	BOSTON	MA	02116	RESEARCH SERVICES	235983
INSCHO CONSULTING SERVICESLLC
2815 WILLIAM NEAL PKWY	FORT COLLINS	CO	80525	CONSULTING	176200
ROTHGERBER JOHNSON LYONS LLP
1200 SEVENTEENTH ST SUITE 3000	DENVER	CO	80202	LEGAL	174822

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	10	NumberOfContractorsGT100K
Government Grants	567973	GovernmentGrants
All Other Contributions	11548972	AllOtherContributions
Noncash Contributions	18866	NoncashContributions
Total Contributions	12116945	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
AREA LICENSE FEES	611710	4314280	4314280
SUPPORT FEES	611710	745000	745000

Field	Value	IRS element (for citing)
Total Program Service Revenue	5059280	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	256609	TotalRevenueColumn
Exclusion	$256,609	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	6765	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	6765	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	6765	TotalRevenueColumn
Exclusion	$6,765	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	1651186	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	1531113	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	120073	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	120073	TotalRevenueColumn
Exclusion	$120,073	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	13547065	GrossSalesOfInventory
Cost Of Goods Sold	5333273	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	8213792	TotalRevenueColumn
Related Or Exempt Function Income	8213792	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Business Code	900099	BusinessCode
Total Revenue Column	93032	TotalRevenueColumn
Related Or Exempt Function Income	93032	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	93032	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	25866496	TotalRevenueColumn
Related Or Exempt Function Income	13366104	RelatedOrExemptFunctionIncome
Exclusion	$383,447	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	3734147	Total
Program Services	3734147	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	2918702	Total
Program Services	2918702	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	2854457	Total
Program Services	2117094	ProgramServices
Management And General	618732	ManagementAndGeneral
Fundraising	118631	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	4813631	Total
Program Services	3369542	ProgramServices
Management And General	1155271	ManagementAndGeneral
Fundraising	288818	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	299526	Total
Program Services	209668	ProgramServices
Management And General	76379	ManagementAndGeneral
Fundraising	13479	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	557157	Total
Program Services	390010	ProgramServices
Management And General	142075	ManagementAndGeneral
Fundraising	25072	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	537992	Total
Program Services	376594	ProgramServices
Management And General	137188	ManagementAndGeneral
Fundraising	24210	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	1489205	Total
Management And General	1325392	ManagementAndGeneral
Fundraising	163813	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	188585	Total
Program Services	47146	ProgramServices
Management And General	141439	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	113375	Total
Program Services	28344	ProgramServices
Management And General	85031	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	178529	Total
Program Services	142823	ProgramServices
Management And General	35706	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	70033	Total
Program Services	21010	ProgramServices
Management And General	42020	ManagementAndGeneral
Fundraising	7003	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	15568	Total
Program Services	11165	ProgramServices
Management And General	2709	ManagementAndGeneral
Fundraising	1694	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	416074	Total
Program Services	295413	ProgramServices
Management And General	104018	ManagementAndGeneral
Fundraising	16643	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	512803	Total
Program Services	389730	ProgramServices
Management And General	97433	ManagementAndGeneral
Fundraising	25640	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	810324	Total
Program Services	510504	ProgramServices
Management And General	267407	ManagementAndGeneral
Fundraising	32413	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	441914	Total
Program Services	287244	ProgramServices
Management And General	119317	ManagementAndGeneral
Fundraising	35353	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	957924	Total
Program Services	699284	ProgramServices
Management And General	191585	ManagementAndGeneral
Fundraising	67055	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	178337	Total
Program Services	146236	ProgramServices
Management And General	23184	ManagementAndGeneral
Fundraising	8917	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	10005	Total
Management And General	10005	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	1091000	Total
Program Services	809173	ProgramServices
Management And General	236485	ManagementAndGeneral
Fundraising	45342	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	925800	Total
Program Services	685462	ProgramServices
Management And General	181087	ManagementAndGeneral
Fundraising	59251	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	36714	Total
Program Services	27230	ProgramServices
Management And General	7958	ManagementAndGeneral
Fundraising	1526	Fundraising

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
RESEARCH & DEVELOPMENT	1657563	1657563	0	0
MISCELLANEOUS	983161	729191	213110	40860

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	25792526	Total
Program Services	19603275	ProgramServices
Management And General	5213531	ManagementAndGeneral
Fundraising	975720	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	5771490	BOY
EOY	1340014	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2007029	BOY
EOY	255411	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	2610964	BOY
EOY	2600312	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1170993	BOY
EOY	1172790	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	2426121	BOY
EOY	2482219	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	211693	BOY
EOY	550556	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	13687832	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	11086849	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3293315	BOY
EOY	2600983	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	8241964	BOY
EOY	7659240	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	25733569	BOY
EOY	18661525	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	4238999	BOY
EOY	3524928	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	113125	BOY
EOY	99247	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	5130215	BOY
EOY	1731730	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	424888	BOY
EOY	294081	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	66859	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	9907227	BOY
EOY	5716845	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	7711908	BOY
EOY	7946437	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	8114434	BOY
EOY	4998243	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	15826342	BOY
EOY	12944680	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	25733569	BOY
EOY	18661525	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	73970	ReconcilationRevenueExpenses
Reconcilation Other Changes	-2955632	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	21972721	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	22321320	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	22132445	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	21021882	CurrentTaxYearMinus1Year
Current Tax Year	12116945	CurrentTaxYear
Total	99565313	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	21972721	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	22321320	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	22132445	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	21021882	CurrentTaxYearMinus1Year
Current Tax Year	12116945	CurrentTaxYear
Total	99565313	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	30427536	AmountsSubstContributorsTotal
Public Support Total170	69137777	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	237802	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	238139	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	222245	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	196152	CurrentTaxYearMinus1Year
Current Tax Year	263374	CurrentTaxYear
Total	1157712	Total

Field	Value	IRS element (for citing)
Total Support	100723025	TotalSupport
Gross Receipts From Admissions Etc	90456808	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.68642	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.69698	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbying

Field	Value	IRS element (for citing)
Filing Organizations Totals	0	FilingOrganizationsTotals

Total Direct Lobbying TotalDirectLobbying

Field	Value	IRS element (for citing)
Filing Organizations Totals	178529	FilingOrganizationsTotals

Total Lobbying Expenditures TotalLobbyingExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	178529	FilingOrganizationsTotals

Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	25613997	FilingOrganizationsTotals

Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures

Field	Value	IRS element (for citing)
Filing Organizations Totals	25792526	FilingOrganizationsTotals

Lobbying Nontaxable LobbyingNontaxableAmount

Field	Value	IRS element (for citing)
Filing Organizations Totals	1000000	FilingOrganizationsTotals

Grassroots Nontaxable GrassrootsNontaxableAmount

Field	Value	IRS element (for citing)
Filing Organizations Totals	250000	FilingOrganizationsTotals

Field	Value	IRS element (for citing)
Tot Lobbying Grassroot Minus Non Tx		TotLobbyingGrassrootMinusNonTx
Tot Lobby Expend Mns Lobbying Nontx		TotLobbyExpendMnsLobbyingNontx
Form4720 Filed	false	Form4720Filed

Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2

Field	Value	IRS element (for citing)
Current Year Minus3	1000000	CurrentYearMinus3
Current Year Minus2	1000000	CurrentYearMinus2
Current Year Minus1	1000000	CurrentYearMinus1
Current Year	1000000	CurrentYear
Total	4000000	Total

Field	Value	IRS element (for citing)
Lobbying Ceiling	$6,000,000	LobbyingCeilingAmount

Total Lobbying Expenditures2 TotalLobbyingExpenditures2

Field	Value	IRS element (for citing)
Current Year Minus3	169890	CurrentYearMinus3
Current Year Minus2	173324	CurrentYearMinus2
Current Year Minus1	164990	CurrentYearMinus1
Current Year	178529	CurrentYear
Total	686733	Total

Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2

Field	Value	IRS element (for citing)
Current Year Minus3	0	CurrentYearMinus3
Current Year Minus2	0	CurrentYearMinus2
Current Year Minus1	0	CurrentYearMinus1
Current Year	250000	CurrentYear
Total	250000	Total

Field	Value	IRS element (for citing)
Grassroots Ceiling	$375,000	GrassrootsCeilingAmount

Grassroots Lobbying Expenditures GrassrootsLobbyingExpenditures

Field	Value	IRS element (for citing)
Current Year Minus3	0	CurrentYearMinus3
Current Year Minus2	0	CurrentYearMinus2
Current Year Minus1	0	CurrentYearMinus1
Current Year	0	CurrentYear
Total	0	Total

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	true	IncludedOnFS

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	8114434	BeginningOfYearBalance
Contributions	3726638	Contributions
Investment Earnings Or Losses	9873	InvestmentEarningsOrLosses
Other Expenditures	6852702	OtherExpenditures
End Of Year Balance	4998243	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	8586663	BeginningOfYearBalance
Contributions	7408119	Contributions
Investment Earnings Or Losses	80602	InvestmentEarningsOrLosses
Other Expenditures	7960950	OtherExpenditures
End Of Year Balance	8114434	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	11475001	BeginningOfYearBalance
Contributions	6823776	Contributions
Investment Earnings Or Losses	70295	InvestmentEarningsOrLosses
Other Expenditures	9782409	OtherExpenditures
End Of Year Balance	8586663	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	12708495	BeginningOfYearBalance
Contributions	7806932	Contributions
Investment Earnings Or Losses	-13701	InvestmentEarningsOrLosses
Other Expenditures	9026725	OtherExpenditures
End Of Year Balance	11475001	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.00000	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.00000	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	1.00000	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1260730	OtherCostOrOtherBasis
Book Value	1260730	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4120471	OtherCostOrOtherBasis
Depreciation	3304696	Depreciation
Book Value	815775	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Depreciation	0	Depreciation
Book Value	0	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1349581	OtherCostOrOtherBasis
Depreciation	973853	Depreciation
Book Value	375728	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	6957050	OtherCostOrOtherBasis
Depreciation	6808300	Depreciation
Book Value	148750	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2600983	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	RELATED PARTY PAYABLE	Description
Amount	$66,859	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	66859	TotalOfAmounts
Total Revenue	25866496	TotalRevenue
Total Expenses	25792526	TotalExpenses
Excess Or Deficit For Year	73970	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-295391	NetUnrealizedGLOnInvestments
Other	-$2,660,241	OtherAmount
Total Adjustments	-2955632	TotalAdjustments
Excess Or Deficit Per FS	-2881662	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	24305853	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-295391	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	54324	DonatedSrvcAndUseOfFacilities
Other Revenues	5333273	OtherRevenues
Revenue Not Rptd F990	5092206	RevenueNotRptdF990
Revenue Subtotal	19213647	RevenueSubtotal
Other Revenues Not Included	6652849	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	6652849	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	25866496	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	27187515	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	54324	DonatedServicesUseOfFacilities
Other Expenses Included	7993514	OtherExpensesIncluded
Expenses Not Rptd F990	8047838	ExpensesNotRptdF990
Expenses Subtotal	19139677	ExpensesSubtotal
Other Expenses Not Included	6652849	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	6652849	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	25792526	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
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 cash equivalents and investments on the statements of financial position and total $1,062,230 as of June 30, 2012.
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.
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.
Part XI, Line 8	Other changes in Net Assets	NET ASSET TRANSFER TO AFFILIATED ORGANIZATION (2,660,241)
Part XII, Line 2d	Other Revenue on Books, Not on Return	Cost of Goods Sold Reclassed From Expense and Netted Against Revenue 5,333,273
Part XII, 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 6,652,849
Part XIII, Line 2d	Other Expenses on Books, Not on Return	Cost of Goods Sold Reclassed From Expense and Netted Against Revenue 5,333,273 NET ASSET TRANSFER TO AFFILIATED ORGANIZATION 2,660,241 TOTAL 7,993,514
Part XIII, 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 6,652,849

Schedule F IRS990ScheduleF

Accts Actvs Out US Table AcctsActvsOutUSTable (12 entries)

RegionRegion	Type Of Activities ConductedTypeOfActivitiesConducted	Total ExpendituresTotalExpenditures	Number Of OfficesNumberOfOffices	Number Of EmployeesNumberOfEmployees	Specific Services ProvidedSpecificServicesProvided
Central America and the Caribbean	Grantmaking	122866
East Asia and the Pacific	Grantmaking	417605
Europe (Including Iceland and Greenland)	Grantmaking	913518
Middle East and North Africa	Grantmaking	846736	1	3
North America	Grantmaking	17433
Russia and the Newly Independent States	Grantmaking	51776
South America	Grantmaking	211007
South Asia	Grantmaking	45000
Sub-Saharan Africa	Grantmaking	292761
Sub-Saharan Africa	Fundraising	0
Europe (Including Iceland and Greenland)	Fundraising	0
Middle East and North Africa	Program Services	477682			ECONOMIC EDUCATION PRG

Field	Value	IRS element (for citing)
Subtotal Number Of Offices	1	SubtotalNumberOfOffices
Subtotal Number Of Employees	3	SubtotalNumberOfEmployees
Total Number Of Offices	1	TotalNumberOfOffices
Total Number Of Employees	3	TotalNumberOfEmployees
Subtotal Amount Spent	3396384	SubtotalAmountSpent
Total Amount Spent	3396384	TotalAmountSpent

Grants To Orgs Outside US GrantsToOrgsOutsideUS (55 entries)

RegionRegion	Amount Of Cash GrantAmountOfCashGrant	Manner Of Cash DisbursementMannerOfCashDisbursement	Purpose Of GrantPurposeOfGrant
Cent. America/Caribbean	7022	Wire Trnsfr
Cent. America/Caribbean	38000	Wire Trnsfr
Cent. America/Caribbean	21065	Wire Trnsfr
Cent. America/Caribbean	13737	Wire Trnsfr
Cent. America/Caribbean	24043	Wire Trnsfr
Cent. America/Caribbean	19000	Wire Trnsfr
East Asia/Pacific	133010	Wire Trnsfr
East Asia/Pacific	21652	Wire Trnsfr
East Asia/Pacific	23606	Wire Trnsfr
East Asia/Pacific	33200	Wire Trnsfr
East Asia/Pacific	129200	Wire Trnsfr
East Asia/Pacific	13200	Wire Trnsfr
East Asia/Pacific	20000	Wire Trnsfr
East Asia/Pacific	26838	Wire Trnsfr
East Asia/Pacific	13700	Wire Trnsfr
Europe/Iceland/Greenland	50000	Wire Trnsfr
Europe/Iceland/Greenland	40000	Wire Trnsfr
Europe/Iceland/Greenland	11500	Wire Trnsfr
Europe/Iceland/Greenland	85000	Wire Trnsfr
Europe/Iceland/Greenland	94954	Wire Trnsfr
Europe/Iceland/Greenland	91500	Wire Trnsfr
Europe/Iceland/Greenland	54600	Wire Trnsfr
Europe/Iceland/Greenland	20000	Wire Trnsfr
Europe/Iceland/Greenland	25000	Wire Trnsfr
Europe/Iceland/Greenland	40000	Wire Trnsfr
Europe/Iceland/Greenland	80000	Wire Trnsfr
Europe/Iceland/Greenland	30000	Wire Trnsfr
Europe/Iceland/Greenland	100000	Wire Trnsfr
Europe/Iceland/Greenland	185963	Wire Trnsfr
Middle East/North Africa	20000	Wire Trnsfr
Middle East/North Africa	55000	Wire Trnsfr
Middle East/North Africa	10736	Wire Trnsfr
Middle East/North Africa	6000	Wire Trnsfr
Middle East/North Africa	475000	Wire Trnsfr
Middle East/North Africa	150000	Wire Trnsfr
Middle East/North Africa	50000	Wire Trnsfr
Middle East/North Africa	80000	Wire Trnsfr
North America	17433	Wire Trnsfr
Russia	10460	Wire Trnsfr
Russia	20397	Wire Trnsfr
Russia	20920	Wire Trnsfr
South America	14215	Wire Trnsfr
South America	28429	Wire Trnsfr
South America	53000	Wire Trnsfr
South America	40000	Wire Trnsfr
South America	37500	Wire Trnsfr
South America	37863	Wire Trnsfr
South Asia	45000	Wire Trnsfr
Sub-Saharan Africa	10000	Wire Trnsfr
Sub-Saharan Africa	202500	Wire Trnsfr	To support mission
Sub-Saharan Africa	17433	Wire Trnsfr
Sub-Saharan Africa	30000	Wire Trnsfr
Sub-Saharan Africa	10000	Wire Trnsfr
Sub-Saharan Africa	10000	Wire Trnsfr
Sub-Saharan Africa	8500	Wire Trnsfr

Field	Value	IRS element (for citing)
Total Number Of501c3 Orgs	55	TotalNumberOf501c3Orgs
Total Number Of Other Orgs	0	TotalNumberOfOtherOrgs
Transfer To Foreign Corp	false	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	false	OwnForeignCorp
Passive Foreign Invest Co	false	PassiveForeignInvestCo
Foreign Partnership	false	ForeignPartnership
Boycott Countries	false	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

Field	Value	IRS element (for citing)
Identifier	Organization's procedures for monitoring the use of grant funds	Identifier
Return Reference	Form 990, Sch F, Part I, Question 2	ReturnReference
Explanation	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.	Explanation

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable (100 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant	Address Line1AddressForeign/AddressLine1	CityAddressForeign/City	Province Or StateAddressForeign/ProvinceOrState	CountryAddressForeign/Country
JA of North Central Ohio Inc
1563 Firestone Parkway	Akron	OH	44301	340940986	501(c)(3)	9837	To support the Organization
Junior Achievement of Alaska Inc
639 W Intl Airport Rd	Anchorage	AK	99518	920045091	501(c)(3)	6308	To support the Organization
Junior Achievement of New Mexico Inc
4700 Lincoln Rd NE	Albuquerque	NM	87109	850416889	501(c)(3)	7220	To support the Organization
Junior Achievement of Georgia Inc
460 Abernathy Road NE	Atlanta	GA	30328	580598050	501(c)(3)	153889	To support the Organization
Junior Achievement of Central Texas Inc
PO Box 684571	Austin	TX	78768	741688335	501(c)(3)	9050	To support the Organization
JA of Greater Baton Rouge & Acadiana
7809 Jefferson Hwy	Baton Rouge	LA	70809	720485727	501(c)(3)	78951	To support the Organization
JA of Greater Birmingham Inc
216 Aquarius Drive	Birmingham	AL	35209	630340866	501(c)(3)	43275	To support the Organization
JA of South Central Kentucky Inc
440-1/2 E Main Ave	Bowling Green	KY	42101	610997385	501(c)(3)	8100	To support the Organization
JA of Western New York Inc
275 Oak Street Suite 222	Buffalo	NY	14203	160821488	501(c)(3)	49254	To support the Organization
JA Worldwide
1 Education Way	Colorado Springs	CO	80906	273666259	501(c)(3)	79750	To support the Organization
Junior Achievement of Eastern Iowa Inc
324 3rd St SE	Cedar Rapids	IA	52401	420919209	501(c)(3)	8548	To support the Organization
Junior Achievement of West Virginia Inc
1700 MacCorkle Ave SE	Charleston	WV	25314	550524771	501(c)(3)	19452	To support the Organization
JA of Central Carolinas Inc
201 S Tryon St	Charlotte	NC	28202	560672085	501(c)(3)	25995	To support the Organization
Junior Achievement of Chattanooga Inc
5721 Marlin Ste 3400	Chattanooga	TN	37411	620636297	501(c)(3)	11360	To support the Organization
Junior Achievement of Greater St Louis Inc
17339 N Outer Forty	Chesterfield	MO	63005	430652112	501(c)(3)	100439	To support the Organization
Junior Achievement of Chicago
651 W Washington Blvd	Chicago	IL	60661	362170141	501(c)(3)	263115	To support the Organization
Junior Achievement of OKI Partners Inc
644 Linn St Ste 1024	Cincinnati	OH	45203	320014307	501(c)(3)	10059	To support the Organization
JA of Tampa Bay Inc
13805 58th St N	Clearwater	FL	33760	591098499	501(c)(3)	58163	To support the Organization
JA of Greater Cleveland Inc
1422 Euclid Avenue	Cleveland	OH	44115	340733164	501(c)(3)	39899	To support the Organization
Junior Achievement of East Tennessee Inc
2135 N Charles G Seivers	Clinton	TN	37716	620810145	501(c)(3)	34818	To support the Organization
Junior Achievement of South Florida Inc
1130 Coconut Crk	Coconut Crk	FL	33066	590871446	501(c)(3)	22624	To support the Organization
Junior Achievement of Southern Colorado
419 West Bijou	Colorado Springs	CO	80905	846009223	501(c)(3)	11959	To support the Organization
JA of Central South Carolina Inc
301 Greystone Boulevard	Columbia	SC	29210	570511131	501(c)(3)	18320	To support the Organization
Junior Achievement of Central Ohio Inc
68 E 2nd Avenue	Columbus	OH	43201	314385042	501(c)(3)	5054	To support the Organization
JA of East Central Illinois Inc
788 North Sunnyside Road	Decatur	IL	62522	370762052	501(c)(3)	7260	To support the Organization
Junior Achievement - Rocky Mountain Inc
1445 Market Suite 200	Denver	CO	80202	840430495	501(c)(3)	66111	To support the Organization
Junior Achievement of Central Iowa Inc
6100 Grand Avenue	Des Moines	IA	50312	420759070	501(c)(3)	13545	To support the Organization
JA of Southeastern Michigan Inc
577 E Larned Suite 200	Detroit	MI	48226	381348535	501(c)(3)	18262	To support the Organization
JA of Central New York Inc
ShoppingTown Mall	Dewitt	NY	13214	160915560	501(c)(3)	7479	To support the Organization
JA of The Desert Southwest Inc
150 S Alto Mesa Ste D	El Paso	TX	79912	741565161	501(c)(3)	5428	To support the Organization
JA of Southwestern Indiana Inc
431 E Diamond Avenue	Evansville	IN	47711	356048156	501(c)(3)	6722	To support the Organization
Junior Achievement of Northern Indiana Inc
601 Noble Drive	Fort Wayne	IN	46825	350922731	501(c)(3)	24321	To support the Organization
JA of The Chisholm Trail Inc
6300 Ridglea Pl	Fort Worth	TX	76116	750944915	501(c)(3)	16683	To support the Organization
JA of Mahoning Valley Inc
Northwood Center	Girard	OH	44420	341714400	501(c)(3)	9724	To support the Organization
JA of Central N Carolina Inc
3220 Northline Avenue	Greensboro	NC	27408	560844838	501(c)(3)	14021	To support the Organization
JA of Upstate South Carolina Inc
530 Howell Rd Ste 103	Greenville	SC	29615	570547967	501(c)(3)	9604	To support the Organization
JA of Guam
				980031547	501(c)(3)	11260	To support the Organization	414 W Soledad ave	Hagatna	Guam	GQ
JA of The Michigan Great Lakes Inc
2650 E Beltline SE	Grnd Rpds	MI	49546	381557861	501(c)(3)	6908	To support the Organization
JA of Southwest New England Inc
11 Asylum St Ste 601	Hartford	CT	06103	060665972	501(c)(3)	13121	To support the Organization
Junior Achievement of Hawaii Inc
2909 Waialae Ave 10	Honolulu	HI	96826	990088861	501(c)(3)	14474	To support the Organization
JA of Southeast Texas Inc
2115 East Governors Cir	Houston	TX	77092	741153957	501(c)(3)	92377	To support the Organization
Junior Achievement of Central Indiana Inc
9449 Priority Way	Indianapolis	IN	46240	351003695	501(c)(3)	9800	To support the Organization
Junior Achievement of North Florida Inc
4049 Woodcock Dr	Jacksonville	FL	32207	591021800	501(c)(3)	28778	To support the Organization
Junior Achievement of Middle America Inc
4049 Pennsylvania Ave	Kansas Cty	MO	64111	440604809	501(c)(3)	28308	To support the Organization
Junior Achievement of Tri-Cities TNVA Inc
330 Broad St Ste 1	Kingsport	TN	37660	620757847	501(c)(3)	12550	To support the Organization
Junior Achievement of Southern Nevada Inc
7220 S Cimarron Road	Las Vegas	NV	89113	880354481	501(c)(3)	74611	To support the Organization
JA of Northeastern New York Inc
8 Stanley Circle	Latham	NY	12110	141429763	501(c)(3)	32470	To support the Organization
Junior Achievement of The Bluegrass Inc
1092 Duval St Ste240	Lexington	KY	40515	610606480	501(c)(3)	27088	To support the Organization
Junior Achievement of Arkansas Inc
1501 N University	Little Rock	AR	72207	710658775	501(c)(3)	31245	To support the Organization
JA of Southern California Inc
6250 Forest Lawn Dr	Los Angeles	CA	90068	951799192	501(c)(3)	96241	To support the Organization
Junior Achievement of Kentuckiana Inc
1401 W Muhammed Ali	Louisville	KY	40203	610476694	501(c)(3)	98191	To support the Organization
JA of The Upper Midwest Inc
1800 White Bear Ave N	Maplewood	MN	55109	411424988	501(c)(3)	32586	To support the Organization
JA of Memphis and the Mid-South Inc
307 Madison Avenue	Memphis	TN	38103	620549549	501(c)(3)	14947	To support the Organization
Junior Achievement of Idaho Inc
1303 E Central Dr	Meridian	ID	83642	826008991	501(c)(3)	9048	To support the Organization
Junior Achievement of Wisconsin Inc
11111 W Liberty Dr	Milwaukee	WI	53224	390826295	501(c)(3)	64905	To support the Organization
Junior Achievement of the Heartland Inc
800 12th Avenue	Moline	IL	61265	362684253	501(c)(3)	9300	To support the Organization
JA of Middle Tennessee Inc
120 Powell Place	Nashville	TN	37204	620582571	501(c)(3)	7790	To support the Organization
JA of Southern Massachusetts Inc
227 Union Street	New Bedford	MA	02740	043193575	501(c)(3)	6405	To support the Organization
JA of Greater New Orleans Inc
5100 Orleans Avenue	New Orleans	LA	70124	720469314	501(c)(3)	44694	To support the Organization
Junior Achievement of New York Inc
420 Lexington Ave	New York	NY	10170	133031828	501(c)(3)	203512	To support the Organization
JA of Greater Hampton Roads Inc
6387 Center Drive	Norfolk	VA	23502	540799839	501(c)(3)	11900	To support the Organization
Junior Achievement of Greater Miami Inc
13490 NW 7 Avenue	North Miami	FL	33168	590807486	501(c)(3)	139956	To support the Organization
JA of Southwest Connecticut Inc
200 Connecticut Avenue	Norwalk	CT	06854	060932913	501(c)(3)	29924	To support the Organization
Junior Achievement of the Midlands Inc
13506 West Maple Road	Omaha	NE	68164	470468426	501(c)(3)	7471	To support the Organization
Junior Achievement of Central Florida Inc
2121 Camden Road	Orlando	FL	328031487	590972112	501(c)(3)	18723	To support the Organization
Junior Achievement of West Kentucky Inc
1195 Wing Ave	Owensboro	KY	42303	610564988	501(c)(3)	12070	To support the Organization
Junior Achievement of Central Maryland Inc
10711 Red Run Blvd	Owings Mills	MD	21117	520688275	501(c)(3)	93980	To support the Organization
JA of Northwest Florida Inc
1010 N 12th Ave	Pensacola	FL	32501	590839555	501(c)(3)	7594	To support the Organization
Junior Achievement of Central Illinois Inc
4450 N Prospect	Peoria Heights	IL	61616	370657600	501(c)(3)	7940	To support the Organization
JA of Western Pennsylvania Inc
One Allegheny Sq	Pittsburgh	PA	15212	250983059	501(c)(3)	10804	To support the Organization
JA of Oregon and SW Washington Inc
7830 SE Foster Road	Portland	OR	97206	930384007	501(c)(3)	13617	To support the Organization
JA of Maine Inc
82 Elm Street	Portland	ME	04101	010275159	501(c)(3)	10402	To support the Organization
Junior Achievement of New Jersey Inc
4365 Route 1 South	Princeton	NJ	08540	221774147	501(c)(3)	99472	To support the Organization
Junior Achievement of Rhode Island Inc
120 Waterman St	Providence	RI	02906	050263443	501(c)(3)	8905	To support the Organization
JA of Eastern North Carolina Inc
4900 Waters Edge Drive	Raleigh	NC	27606	561107715	501(c)(3)	9706	To support the Organization
JA of Northern Nevada Inc
1005 Terminal Way Suite 106	Reno	NV	89502	886005167	501(c)(3)	9986	To support the Organization
Junior Achievement of Dallas Inc
1201 Executive Dr W	Richardson	TX	75081	750881589	501(c)(3)	81471	To support the Organization
Junior Achievement of Central Virginia Inc
7217 West Broad Street	Richmond	VA	23294	540803325	501(c)(3)	21867	To support the Organization
JA of Southwest Virginia Inc
3433 Brambleton Avenue SW	Roanoke	VA	24018	540628293	501(c)(3)	6357	To support the Organization
JA of Rochester New York Inc
259 Monroe Ave Ste 108	Rochester	NY	14607	160956147	501(c)(3)	31990	To support the Organization
Junior Achievement of Sacramento Inc
3800 Watt Ave Ste 165	Sacramento	CA	95821	946080866	501(c)(3)	40145	To support the Organization
JA of Northeast Michigan Inc
1781 Fordney Street	Saginaw	MI	48601	381746900	501(c)(3)	9912	To support the Organization
Junior Achievement of the Eastern Shore Inc
200 West Main Street	Salisbury	MI	21801	521461040	501(c)(3)	6502
Junior Achievement of Utah Inc
515 East 100 S	Salt Lake City	UT	84102	870225875	501(c)(3)	38256
Junior Achievement of South Texas Inc
403 E Ramsey ste 201	San Antonio	TX	78216	742061852	501(c)(3)	68914
JA of San Diego & Imperial Co Inc
4756 Mission Gorge Plc	San Diego	CA	92120	951727087	501(c)(3)	32240
Junior Achievement of Washington Inc
1700 Westlake Ave N	Seattle	WA	98109	910604913	501(c)(3)	58006
Junior Achievement of North Louisiana Inc
3825 Gilbert Dr	Shreveport	LA	71104	720595081	501(c)(3)	9122
Junior Achievement of South Dakota Inc
1000 North W Ave	Sioux Falls	SD	57104	460306352	501(c)(3)	37749
JA of the Inland Northwest Inc
421 W Riverside Ste 702	Spokane	WA	99201	910564208	501(c)(3)	6284
JA of The Hudson Valley Inc
12 Hamilton Pl	Tarrytown	NY	10591	133001065	501(c)(3)	11120
Junior Achievement of Arizona Inc
636 W Southern Avenue	Tempe	AZ	852824508	860184349	501(c)(3)	74427
Junior Achievement of Kansas Inc
501 SE Jefferson St Ste 22	Topeka	KS	66607	480731855	501(c)(3)	17264
Junior Achievement of Oklahoma Inc
3947 South 103rd E Ave	Tulsa	OK	74146	730757053	501(c)(3)	28678
JA of the Palm Beaches & Treasure Coast Inc
6903 Vista Prkway N	W Palm Beach	FL	33411	592333738	501(c)(3)	9196
JA of Northern California Inc
3003 Oak Rd Ste 109	Walnut Creek	CA	94597	941322179	501(c)(3)	161132
JA of Northern New England Inc
400 Fifth Ave Ste 300	Waltham	MA	02451	042127020	501(c)(3)	98842
JA of Greater Washington Inc
1050 17th St NW	Washington	DC	20036	540788947	501(c)(3)	63581
Junior Achievement of Delaware Valley Inc
993 Old Eagle School Road	Wayne	PA	19087	231386172	501(c)(3)	65510
Junior Achievement of Delaware Inc
522 S Walnut Street	Wilmington	DE	19801	510078199	501(c)(3)	11260

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	100	TotalNbrOf501C3AndGovtGrants

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	Organization's procedures for monitoring the use of grant funds	Identifier
Return Reference	Form 990, Sch I., Part I, Question 2	ReturnReference
Explanation	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.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	true	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	true	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (11 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
Sean C Rush
480179	0	177545	0	4356	0	38949	0	1008	0	702037	0	72725	0
Jack E Kosakowski
301695	0	98864	0	9223	0	82555	0	20253	0	512590	0	40496	0
Timothy Armijo
139518	0	27986	0	1576	0	37090	0	16172	0	222342	0	11074	0
Cecil Thibodeaux
223850	0	51621	0	2647	0	58967	0	15109	0	352194	0	24587	0
Gary Blanchette
198542	0	28631	0	1242	0	81240	0	17685	0	327340	0	0	0
John Box
162901	0	9967	0	2847	0	33777	0	14462	0	223954	0	12812	0
Susan Luu
180897	0	25718	0	735	0	19065	0	17517	0	243932	0	0	0
Howard Bartner
137436	0	28689	0	861	0	53554	0	23170	0	243710	0	13560	0
Steve Schmidt
141723	0	24155	0	853	0	26033	0	18047	0	210811	0	11297	0
Susan Kolon-Rachlis
217110	0	17178	0	0	0	0	0	11464	0	245752	0	0	0
DONALD CREVELING
230678		53788		4206		45122		15350		349144		18445

Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Schedule J, Part I, Question 1a	Health or Social Club Dues	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.
Schedule J, Part I, Question 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.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
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.
SIGNIFICANT CHANGES TO GOVERNING DOCUMENTS	PART VI, LINE 4	Ja Worldwide (existing at 06/30/11) contributed the assets used to provide services to the international members to a new entity, then the existing legal entity changed its legal name to Junior Achievement USA (JA USA). JA USA will now serve offices in the United States. The re-organization and name change are reflected in the amended articles of incorporation and bylaws.
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, CONSOLDIATION, 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 a third party 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 of Governors, 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.
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.
OTHER CHANGES TO NET ASSETS	PART XI, LINE 5	UNREALIZED LOSS (295,391) NET ASSET TRANSFER TO AFFILIATED ORGANIZATION (2,660,241) TOTAL (2,955,632)
COMPENSATION	PART VII	Compensation for most officers are for services provided to both Junior Achievement USA (JAUSA), and JA Worldwide (JAWW), an affiliated but unrelated organization for 990 purposes. Compensation for Sean Rush also includes services provided to both JAUSA, and JAWW. Because the compensation is reported on the 2011 calendar year, half of the compensation is allocable to JAUSA, and the other half to JAWW. 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 121 JA affiliates who are part of the global JA network that JA Worldwide oversees. In FYE 2012, revenue of all affiliates totaled $253 million.
CHANGES IN CONDUCTING PROGRAM SERVICES	PART III, LINE 3	Prior to July 1, 2011, Junior Achievement USA (formerly known as JA Worldwide) contained activities of both domestic and international operations. Effective July 1, 2011, the organization was restructured to bifurcate domestic activities from international activities. The international activities were transferred to JA Worldwide, Inc., a newly formed organization which is a separate legal/fiduciary regional operating center. Junior Achievement USA was established as the regional operating center for the United States and Middle East.