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Nonprofiteer
← JUNIOR ACHIEVEMENT USA

Form 990 for tax year 2022

Filed by JUNIOR ACHIEVEMENT USA.

Totals

Total revenue
$5,223,615
Total expenses
$2,414,062
Contributions and grants received
$5,290,389
Grants paid
$3,148
Program service revenue
$0
Investment income
$92,659
Other revenue
-$159,433
Total assets, end of year
$21,094,101
Total liabilities, end of year
$378,354
Net assets or fund balances, end of year
$20,715,747
Program services expenses (Part IX)
$1,838,537
Management and general expenses
$365,618
Fundraising expenses
$209,907
Program service expenses (Part III)
$1,838,537

Program services were 76.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $904,134

  • 1e · Government grants (contributions)

    $1,057,223

  • 1f · All other contributions, gifts and grants

    $3,329,032

  • 1g · Noncash contributions included above

    $35,163

  • 3 · Investment income

    total $54,994 · excluded $54,994

  • 7a · Gross sales of assets other than inventory

    securities $4,062,900

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

    securities $4,007,265 · other assets $17,970

  • 7c · Gain or loss

    securities $55,635 · other assets -$17,970

  • 7d · Net gain or loss

    total $37,665 · excluded $37,665

  • 8a · Fundraising events: contributions included on line 1c

    $904,134

  • 8b · Fundraising events: direct expenses

    $177,175

  • 8c · Net income from fundraising events

    total -$177,175 · excluded -$177,175

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $17,742 · excluded $17,742

  • 11e · Other revenue, total

    $17,742

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $3,148 · program services $3,148

  • 5 · Compensation of officers, directors and key employees

    total $453,327 · program services $326,599 · management and general $82,424 · fundraising $44,304

  • 7 · Other salaries and wages

    total $869,553 · program services $626,470 · management and general $158,102 · fundraising $84,981

  • 8 · Pension plan contributions

    total $67,346 · program services $48,519 · management and general $12,245 · fundraising $6,582

  • 9 · Other employee benefits

    total $142,063 · program services $102,349 · management and general $25,830 · fundraising $13,884

  • 10 · Payroll taxes

    total $100,092 · program services $72,111 · management and general $18,199 · fundraising $9,782

  • 11c · Fees: accounting

    total $25,985 · program services $20,528 · management and general $4,158 · fundraising $1,299

  • 11e · Fees: professional fundraising services

    total $27,748 · fundraising $27,748

  • 11f · Fees: investment management

    total $8,689 · program services $6,778 · management and general $1,477 · fundraising $434

  • 11g · Fees: other

    total $16,888 · management and general $16,888

  • 13 · Office expenses

    total $30,861 · program services $26,201 · management and general $3,117 · fundraising $1,543

  • 16 · Occupancy

    total $72,855 · program services $65,566 · management and general $3,646 · fundraising $3,643

  • 17 · Travel

    total $24,639 · program services $23,407 · fundraising $1,232

  • 19 · Conferences, conventions and meetings

    total $12,950 · program services $11,007 · management and general $907 · fundraising $1,036

  • 22 · Depreciation, depletion and amortization

    total $142,901 · program services $112,892 · management and general $22,864 · fundraising $7,145

  • 23 · Insurance

    total $42,220 · program services $42,220

  • 24a · Other expenses: PROGRAM MATERIALS

    total $141,817 · program services $141,817

  • 24b · Other expenses: BUILDING FUTURES CAMPAIGN

    total $134,782 · program services $130,277 · management and general $1,104 · fundraising $3,401

  • 24c · Other expenses: BUILDING REPAIRS/MAINTENA

    total $38,856 · program services $33,028 · management and general $5,828

  • 24d · Other expenses: EQUIP. PURCHASE/MAINTENAN

    total $26,632 · program services $21,305 · management and general $3,995 · fundraising $1,332

  • 24e · All other expenses

    total $30,710 · program services $24,315 · management and general $4,834 · fundraising $1,561

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,298,956 · end of year $1,889,247

  • 2 · Savings and temporary cash investments

    beginning of year $1,173,547 · end of year $2,911

  • 3 · Pledges and grants receivable

    beginning of year $3,411,134 · end of year $2,375,275

  • 8 · Inventories for sale or use

    beginning of year $32,109 · end of year $56,242

  • 9 · Prepaid expenses and deferred charges

    beginning of year $13,919 · end of year $26,609

  • 10a · Land, buildings and equipment: cost or other basis

    $9,338,254

  • 10b · Land, buildings and equipment: accumulated depreciation

    $342,280

  • 10c · Land, buildings and equipment, net

    beginning of year $9,095,304 · end of year $8,995,974

  • 11 · Investments: publicly traded securities

    beginning of year $2,183,202 · end of year $7,585,224

  • 15 · Other assets

    beginning of year $106,421 · end of year $162,619

  • 17 · Accounts payable and accrued expenses

    beginning of year $286,613 · end of year $186,876

  • 18 · Grants payable

    beginning of year $750 · end of year $4,000

  • 25 · Other liabilities

    beginning of year $139,183 · end of year $187,478

  • 27 · Net assets without donor restrictions

    beginning of year $11,716,253 · end of year $14,138,159

  • 28 · Net assets with donor restrictions

    beginning of year $6,171,793 · end of year $6,577,588

Mission and programs · 2022

Mission

TO EDUCATE AND INSPIRE YOUNG PEOPLE TO SUCEED IN A GLOBAL ECONOMY. THIS IS ACHIEVED BY PROVIDING BUSINESS EDUCATION PROGRAMS TO STUDENTS, GRADES K-21.

Activities or mission (Part I)

TO PROVIDE BUSINESS EDUCATION TO STUDENTS, GRADES K-21, IN ORDER TO EDUCATE AND INSPIRE STUDENTS TO SUCCEED IN A GLOBAL ECONOMY.

  • JUNIOR ACHIEVEMENT PROVIDES BUSINESS EDUCATION TO STUDENTS GRADE K-21 IN OUR FRANCHISE AREA. OVER 42,000 STUDENTS ATTEND THESE CLASSES, AND ARE PROVIDED BUSINESS LEADERSHIP TRAINING.

    Expenses $1,838,537 · Grants $3,148

As filed on the 2022 return.

Listed in Part VII

  • Steve Opper

    AT LARGE MEM

    Total calculated
    $0
    Hours/week
    1
  • Joyce Chan-Russell

    AT LARGE MEM

    Total calculated
    $0
    Hours/week
    1
  • Gregg Peters

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jen Seman

    AT LARGE MEM

    Total calculated
    $0
    Hours/week
    1
  • James Nicholson

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Jeff Harrison

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jennifer Bowman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jodi Havera

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Joe Tomaszewski

    IMMEDIATE PA

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • John Maynard

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Kim Baber

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Kris Kurtz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Lance Erickson

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Mark Lardieri

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Martin Stein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Matthew D Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Meredith Brown

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Monica King

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Noble Billingsley

    AT LARGE MEM

    Total calculated
    $0
    Hours/week
    1
  • Rhonda Deboer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Rich Sorota

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Robert Worthington

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Robin Kleinjans-McKee

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Ronald Foor

    AT LARGE MEM

    Total calculated
    $0
    Hours/week
    1
  • Ronald Modreski

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Sarah Mezwicki

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Scott Fiser

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Scott Harris

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Scott Pranger

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Scott Setlock

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Steve Carlson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Tim Williams

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Victor Sturgis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • William Kessel

    CHAIRPERSON

    Total calculated
    $0
    Hours/week
    1
  • Zachary Shaw Littleton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • William Coderre III

    PRESIDENT

    Total calculated
    $319,630
    From this org
    $298,721
    From related orgs
    $0
    Other
    $20,909
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $221,829
    Bonus
    $53,850
    Other
    $23,042
    Deferred
    $20,909
    Nontaxable benefits
    not reported
    Filer's total
    $319,630
  • Jay Edger

    SENIOR VP DE

    Total calculated
    $139,336
    From this org
    $129,104
    From related orgs
    $0
    Other
    $10,232
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
30 January 2024
IRS schema version
2022v5.0
Source object
202440319349300639

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