Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $1,012,679

• 1f · All other contributions, gifts and grants

  $22,617,822

• 1g · Noncash contributions included above

  $77,058

• 2a · Program service revenue: AREA LICENSE FEES

  total $2,331,474 · related or exempt $2,331,474

• 2b · Program service revenue: PROGRAM ADMINISTRATION

  total $110,324 · related or exempt $110,324

• 3 · Investment income

  total $105,348 · excluded $105,348

• 4 · Income from investment of tax-exempt bond proceeds

  total $0

• 5 · Royalties

  total $0

• 6c · Rental income or loss

  real property $0 · personal property $0

• 6d · Net rental income or loss

  total $0

• 7a · Gross sales of assets other than inventory

  securities $2,555,629

• 7b · Less cost or other basis and sales expenses

  securities $2,561,287

• 7c · Gain or loss

  securities -$5,658

• 7d · Net gain or loss

  total -$5,658 · excluded -$5,658

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: FOREIGN CURRENCY EXCHANGE GAIN

  total -$48,184 · excluded -$48,184

• 11b · Other revenue: PENSION PLAN REFUND

  total $33,356 · related or exempt $33,356

• 11e · Other revenue, total

  -$14,828

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $631,161 · program services $631,161

• 2 · Grants to domestic individuals

  total $0

• 3 · Grants to foreign organizations and individuals

  total $11,230,075 · program services $11,230,075

• 4 · Benefits paid to or for members

  total $0

• 5 · Compensation of officers, directors and key employees

  total $2,492,041 · program services $1,722,747 · management and general $558,715 · fundraising $210,579

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $1,175,780 · program services $812,817 · management and general $263,610 · fundraising $99,353

• 8 · Pension plan contributions

  total $112,016 · program services $77,437 · management and general $25,114 · fundraising $9,465

• 9 · Other employee benefits

  total $206,226 · program services $142,565 · management and general $46,235 · fundraising $17,426

• 10 · Payroll taxes

  total $199,795 · program services $138,118 · management and general $44,794 · fundraising $16,883

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $158,034 · program services $109,249 · management and general $35,432 · fundraising $13,353

• 11c · Fees: accounting

  total $94,304 · management and general $94,304

• 11d · Fees: lobbying

  total $0

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $0

• 11g · Fees: other

  total $2,265,918 · program services $1,492,991 · management and general $484,201 · fundraising $288,726

• 12 · Advertising and promotion

  total $0

• 13 · Office expenses

  total $238,016 · program services $164,541 · management and general $53,363 · fundraising $20,112

• 14 · Information technology

  total $1,243,956 · program services $859,947 · management and general $278,895 · fundraising $105,114

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $174,916 · program services $120,920 · management and general $39,216 · fundraising $14,780

• 17 · Travel

  total $558,810 · program services $386,305 · management and general $125,285 · fundraising $47,220

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $29,484 · program services $20,382 · management and general $6,610 · fundraising $2,492

• 20 · Interest

  total $0

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $0

• 23 · Insurance

  total $44,419 · program services $30,707 · management and general $9,959 · fundraising $3,753

• 24a · Other expenses: PROGRAM GRANT IMPLEMENTATION

  total $2,250,498 · program services $2,250,498

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $0 · end of year $0

• 2 · Savings and temporary cash investments

  beginning of year $10,939,720 · end of year $16,043,282

• 3 · Pledges and grants receivable

  beginning of year $795,612 · end of year $1,391,403

• 4 · Accounts receivable

  beginning of year $1,201,425 · end of year $1,205,911

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 7 · Other notes and loans receivable

  beginning of year $154,356 · end of year $185,334

• 8 · Inventories for sale or use

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $116,493 · end of year $98,855

• 10c · Land, buildings and equipment, net

  beginning of year $0 · end of year $0

• 11 · Investments: publicly traded securities

  beginning of year $1,021,604 · end of year $1,363,748

• 12 · Investments: other securities

  beginning of year $0 · end of year $0

• 13 · Investments: program-related

  beginning of year $0 · end of year $0

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $0 · end of year $170,579

• 17 · Accounts payable and accrued expenses

  beginning of year $1,655,630 · end of year $1,255,360

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $496,818 · end of year $934,135

• 20 · Tax-exempt bond liabilities

  beginning of year $0 · end of year $0

• 21 · Escrow or custodial account liability

  beginning of year $4,611,828 · end of year $4,449,134

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $0 · end of year $0

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $1,023,702 · end of year $4,226,403

• 27 · Net assets without donor restrictions

  beginning of year $4,544,299 · end of year $680,276

• 28 · Net assets with donor restrictions

  beginning of year $1,896,933 · end of year $8,913,804

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 7

DESCRIPTION OF NON-FIXED PAYMENTS: THERE ARE TWO KEY COMPONENTS OF THE EXECUTIVE COMPENSATION PHILOSOPHY OF JA WORLDWIDE: 1. REWARD FOR PERFORMANCE 2. PROVIDE REASONABLE AND COMPETITIVE PAY PACKAGES WITH THOSE OFFERED TO LEADERS OF ORGANIZATIONS COMPARABLE TO JA WORLDWIDE 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 WORLDWIDE'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. 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, INCLUDING ENGAGING AN INDEPENDENT COMPENSATION CONSULTANT. THE GOVERNORS MAY, IN THEIR SOLE DISCRETION, AND AT ANY TIME, ELECT TO AMEND, SUSPEND, OR TERMINATE THE PLAN.