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Nonprofiteer
← JUNIOR ACHIEVEMENT USA

Form 990 for tax year 2022

Filed by JUNIOR ACHIEVEMENT USA.

Totals

Total revenue
$14,345,358
Total expenses
$8,942,034
Contributions and grants received
$12,839,928
Grants paid
$0
Program service revenue
$0
Investment income
$444,058
Other revenue
$1,061,372
Total assets, end of year
$29,371,126
Total liabilities, end of year
$4,106,960
Net assets or fund balances, end of year
$25,264,166
Program services expenses (Part IX)
$7,411,718
Management and general expenses
$748,931
Fundraising expenses
$781,385
Program service expenses (Part III)
$7,411,718

Program services were 82.9% 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.

  • 1e · Government grants (contributions)

    $323,755

  • 1f · All other contributions, gifts and grants

    $12,516,173

  • 1g · Noncash contributions included above

    $147,316

  • 3 · Investment income

    total $182,721 · excluded $182,721

  • 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 $261,337

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

    securities $0

  • 7c · Gain or loss

    securities $261,337

  • 7d · Net gain or loss

    total $261,337 · excluded $261,337

  • 8a · Fundraising events: gross income

    $1,515,957

  • 8b · Fundraising events: direct expenses

    $535,689

  • 8c · Net income from fundraising events

    total $980,268 · excluded $980,268

  • 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: OTHER INCOME

    total $81,104 · excluded $81,104

  • 11e · Other revenue, total

    $81,104

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $462,500 · program services $367,826 · management and general $46,343 · fundraising $48,331

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $3,954,776 · program services $3,172,159 · management and general $380,132 · fundraising $402,485

  • 8 · Pension plan contributions

    total $110,332 · program services $90,439 · management and general $8,850 · fundraising $11,043

  • 9 · Other employee benefits

    total $409,101 · program services $326,803 · management and general $42,761 · fundraising $39,537

  • 10 · Payroll taxes

    total $318,468 · program services $254,570 · management and general $33,288 · fundraising $30,610

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $162,296 · program services $129,071 · management and general $16,964 · fundraising $16,261

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $18,359 · program services $18,359

  • 13 · Office expenses

    total $101,173 · program services $79,792 · management and general $10,582 · fundraising $10,799

  • 14 · Information technology

    total $71,758 · program services $56,768 · management and general $7,501 · fundraising $7,489

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $96,970 · program services $96,970

  • 17 · Travel

    total $161,637 · program services $128,471 · management and general $16,895 · fundraising $16,271

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $67,752 · program services $53,855 · management and general $7,082 · fundraising $6,815

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $474,486 · program services $474,486

  • 22 · Depreciation, depletion and amortization

    total $1,386,506 · program services $1,083,424 · management and general $144,925 · fundraising $158,157

  • 23 · Insurance

    total $0

  • 24a · Other expenses: IN-KIND EXPENSE

    total $132,303 · program services $132,303

  • 24b · Other expenses: PROGRAM MATERIALS/3DE

    total $663,798 · program services $663,798

  • 24c · Other expenses: VOLUNTEER EXPENSE

    total $99,173 · program services $92,757 · management and general $3,276 · fundraising $3,140

  • 24d · Other expenses: INTERN PROGRAM

    total $64,546 · program services $51,333 · management and general $6,747 · fundraising $6,466

  • 24e · All other expenses

    total $186,100 · program services $138,534 · management and general $23,585 · fundraising $23,981

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 $4,440,278 · end of year $6,064,685

  • 3 · Pledges and grants receivable

    beginning of year $1,657,956 · end of year $2,669,827

  • 4 · Accounts receivable

    beginning of year $0 · end of year $0

  • 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 $4,100,000 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $50,694 · end of year $85,415

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

    $24,689,559

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

    $13,192,282

  • 10c · Land, buildings and equipment, net

    beginning of year $10,807,625 · end of year $11,497,277

  • 11 · Investments: publicly traded securities

    beginning of year $4,844,851 · end of year $9,053,922

  • 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 $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $255,950 · end of year $684,510

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 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 $4,100,000 · end of year $3,422,450

  • 27 · Net assets without donor restrictions

    beginning of year $17,491,271 · end of year $16,836,228

  • 28 · Net assets with donor restrictions

    beginning of year $4,054,183 · end of year $8,427,938

Mission and programs · 2022

Mission

THROUGH THE TIME, TALENT AND RESOURCES OF CORPORATE, EDUCATION AND COMMUNITY PARTNERS, JUNIOR ACHIEVEMENT OF GEORGIA INSPIRES AND PREPARES YOUNG PEOPLE, K-12TH GRADE, TO SUCCEED IN A GLOBAL ECONOMY. ALL PROGRAMS ALIGN WITH GEORGIA'S PERFORMANCE STANDARDS, TEACHING STUDENTS ABOUT PERSONAL FINANCIAL LITERACY, ENTREPRENEURSHIP AND GLOBAL WORKFORCE READINESS WHILE EQUIPPING THEM WITH THE TOOLS TO BE PERSONALLY AND PROFESSIONALLY SUCCESSFUL.

Activities or mission (Part I)

TO PARTNER WITH THE BUSINESS COMMUNITY TO TEACH FINANCIAL LITERACY TO GRADES K-12.

  • JA FINANCE PARK (GRADE 7) PROVIDES STUDENTS THE OPPORTUNITY TO EXPERIENCE THEIR PERSONAL FINANCIAL FUTURE FIRST-HAND. STUDENTS RECEIVE A "LIFE SITUATION", COMPLETE WITH JOB, INCOME, EDUCATION AND FAMILY SCENARIOS. DURING THE REPORTING YEAR, 34,754 STUDENTS WERE SERVED.

    Expenses $3,705,859

  • JA BIZTOWN (GRADE 6) CREATED A UNIQUE OPPORTUNITY WHERE STUDENTS INTERACT WITHIN A SIMULATED MACRO-ECONOMY, TAKING ON THE ROLE OF EMPLOYEE, TAXPAYER AND CONSUMER. DURING THE REPORTING YEAR, 34,051 STUDENTS WERE SERVED.

    Expenses $3,705,859

  • JA CORE PROGRAMMING DELIVERS STANDARDS ALIGNED CURRICULUM FOCUSING ON FINANCIAL LITERACY, WORKFORCE READINESS AND ENTREPRENEURSHIP. THE DELIVERY MODEL IS EXECUTED BY VOLUNTEERS IN GRADES K-12. THE NUMBER OF STUDENTS SERVED DURING FYE 2023 WAS 68,805.

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • JOHN HANCOCK

    President & CEO

    Total calculated
    $444,000
    From this org
    $444,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    45 + 5 related

    Schedule J breakdown matched by us

    Base
    $342,500
    Bonus
    $101,500
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $444,000
  • CAMILLE RUSSO

    VP BRAND STRATEGIES

    Total calculated
    $149,200
    From this org
    $149,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    50
  • AMANDA N SALVATICUS

    VP PORTFOLIO STRATEGY & OPS.

    Total calculated
    $144,500
    From this org
    $144,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    50
  • DANIELLE WILKES

    VP DEVELOPMENT

    Total calculated
    $138,500
    From this org
    $138,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    50
  • JULIAN ARIAS

    VP OPERATIONS

    Total calculated
    $127,250
    From this org
    $127,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    50
  • ALICIA FURLOW

    VP HUMAN RESOURCES

    Total calculated
    $126,700
    From this org
    $126,700
    From related orgs
    $0
    Other
    $0
    Hours/week
    50
  • TOM HAWKINS

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • RYAN MARSHALL

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • LESLIE KURTZ

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JILL RATLIFF

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • TAD HUTCHESON

    IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • ALBA BAYLIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • KEN BERNHARDT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • M BRIAN BLAKE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • STEVE COOK

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • L ALLISON DUKES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JOHN DWYER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • SUSANNAH FROST

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JOHN GREGG

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DWAYNE IRVIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • HELENE LOLLIS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • NANCY MILLETT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • ALISON RAND

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JOE REINKEMEYER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DAVID RUBINGER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • KATIE SAEZ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DEBBIE SMITH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • CYRIL TURNER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • VALERIE ADAIR

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • MARK ADAMS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DEB BATTAGLIA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JIM BEATY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DAVID BRAND

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • RUSS BROCKELBANK

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • RUBEN BROOKS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • ANGIE BROWN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DALLAS CLEMENT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JAY CURRAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • PATRICK DIERBERGER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • MONTE EDWARDS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DAN ELDRIDGE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JANE ELLIOTT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DAN ERLING

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • ED FISHER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • ANDREA FREEMAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JOE GAGEN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • WARREN GARDINER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • MARK GEORGE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • CHAD GREGORY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • RANDY GREGSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • CHRIS GRUEHN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • ERIC GUERIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • SHELTON GUINN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • LOUIS GUMP

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • GARRETT HALE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • GUY HARRIS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • MONA HARTY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • CRAIG HEWITT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • CHRIS HODGDON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • TIM HOGAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DAN JANKI

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • YOGS JAYAPRAKASAM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JASON JONES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • RIMAS KAPESKAS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • KEN LAMANNA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • ASSAD LAZARUS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • CRAIG LEE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • STEPHANIE MAINS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • CHRIS MATTIE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • SHAWN MEADE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • ADDISON MERIWETHER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DR KYLE MARRERO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • CARLOS NAVARRO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JON NEFF

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • GRANT RIVERA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • AYANNA ROBINSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • GEDDINGS ROCHE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JEFF ROSE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • SACHIN SACHDEVA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • MARK SCALESE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • STEVE SCHERGER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • MELANIE SHOOK

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JANE STOUT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JAMESETTA STRICKLAND

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • CHARLIE SUTLIVE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JAY SUTTON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JIM TEEL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JANET THOMAS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JAMIE TIERNAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • MATT TOMS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • LANCE TRACY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • MICHAEL VOYNICH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JAMIE WALKER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • ELLIOTT WALLACE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • FRANK WARREN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DAVID WILKINSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • HARRIS B WINSBERG

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • KEN ZEFF

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

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 · Form 990 of other organizations
  • 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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • JA-MBA LLC

    EDUCATION · GA · income $0 · assets $0

    Directly controlled by JA OF GA

Provenance

Return type
form_990
Tax year
2022
Filed
28 April 2024
IRS schema version
2022v5.0
Source object
202401209349300430

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