Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $1,069,627

• 1e · Government grants (contributions)

  $97,312

• 1f · All other contributions, gifts and grants

  $2,724,869

• 1g · Noncash contributions included above

  $313,745

• 2a · Program service revenue: STUDENT FEES

  total $211,032 · related or exempt $211,032

• 2b · Program service revenue: CLASS SALES

  total $119,383 · related or exempt $119,383

• 3 · Investment income

  total $505,807 · excluded $505,807

• 6a · Gross rents

  real property $2,100

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $2,100

• 6d · Net rental income or loss

  total $2,100 · excluded $2,100

• 7a · Gross sales of assets other than inventory

  securities $36,109

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

  securities $0

• 7c · Gain or loss

  securities $36,109

• 7d · Net gain or loss

  total $36,109 · excluded $36,109

• 8a · Fundraising events: gross income

  $666,337

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

  $1,069,627

• 8b · Fundraising events: direct expenses

  $556,821

• 8c · Net income from fundraising events

  total $109,516 · excluded $109,516

• 11a · Other revenue: OTHER REVENUE

  total $2,402 · excluded $2,402

• 11e · Other revenue, total

  $2,402

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $64,250 · program services $64,250

• 5 · Compensation of officers, directors and key employees

  total $236,363 · program services $94,545 · management and general $47,273 · fundraising $94,545

• 7 · Other salaries and wages

  total $2,872,095 · program services $2,056,744 · management and general $180,925 · fundraising $634,426

• 8 · Pension plan contributions

  total $68,622 · program services $52,170 · management and general $4,952 · fundraising $11,500

• 9 · Other employee benefits

  total $322,630 · program services $245,455 · management and general $23,710 · fundraising $53,465

• 10 · Payroll taxes

  total $236,657 · program services $174,858 · management and general $29,195 · fundraising $32,604

• 11c · Fees: accounting

  total $66,284 · program services $51,816 · management and general $7,794 · fundraising $6,674

• 11g · Fees: other

  total $462,218 · program services $408,396 · management and general $18,512 · fundraising $35,310

• 13 · Office expenses

  total $29,702 · program services $28,456 · management and general $637 · fundraising $609

• 16 · Occupancy

  total $375,467 · program services $349,224 · management and general $15,914 · fundraising $10,329

• 17 · Travel

  total $44,876 · program services $37,907 · management and general $1,731 · fundraising $5,238

• 21 · Payments to affiliates

  total $366,920 · management and general $366,920

• 22 · Depreciation, depletion and amortization

  total $326,842 · program services $306,221 · management and general $12,139 · fundraising $8,482

• 23 · Insurance

  total $93,794 · program services $78,655 · management and general $14,758 · fundraising $381

• 24a · Other expenses: PROGRAM MATERIALS

  total $192,131 · program services $175,772 · management and general $16,359

• 24b · Other expenses: REPAIRS AND MAINTENANCE

  total $120,572 · program services $111,082 · management and general $4,687 · fundraising $4,803

• 24c · Other expenses: UNCOLLECTABLE PLEDGES

  total $23,411 · management and general $10,425 · fundraising $12,986

• 24d · Other expenses: TRAINING

  total $12,163 · program services $11,151 · management and general $512 · fundraising $500

• 24e · All other expenses

  total $227,213 · program services $55,442 · management and general $56,979 · fundraising $114,792

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $300 · end of year $300

• 2 · Savings and temporary cash investments

  beginning of year $1,143,592 · end of year $1,024,152

• 3 · Pledges and grants receivable

  beginning of year $847,127 · end of year $413,319

• 4 · Accounts receivable

  beginning of year $219,168 · end of year $4,000

• 9 · Prepaid expenses and deferred charges

  beginning of year $94,983 · end of year $39,317

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

  $10,830,046

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

  $3,564,518

• 10c · Land, buildings and equipment, net

  beginning of year $7,477,838 · end of year $7,265,528

• 11 · Investments: publicly traded securities

  beginning of year $14,017,306 · end of year $15,019,160

• 15 · Other assets

  beginning of year $456,641 · end of year $366,199

• 17 · Accounts payable and accrued expenses

  beginning of year $146,664 · end of year $207,864

• 25 · Other liabilities

  beginning of year $669,047 · end of year $633,265

• 27 · Net assets without donor restrictions

  beginning of year $17,983,122 · end of year $17,872,526

• 28 · Net assets with donor restrictions

  beginning of year $5,458,122 · end of year $5,418,320

The filer's explanations (Part III)

PART I, LINE 1A

JUNIOR ACHIEVEMENT PROVIDES A $25 MONTHLY STIPEND TO ALL EMPLOYEES UPON PROOF OF HEALTH CLUB MEMBERSHIP. THE $25 IS INCLUDED AND TAXED AS REGULAR EARNINGS OF THE INDIVIDUAL.

PART I, LINE 3

JA USA PROVIDES COMPENSATION DATA FOR THE PRESIDENT THAT IS TAKEN INTO CONSIDERATION ALONG WITH LOCAL PAY DATA FOR SIMILAR EXECUTIVE DIRECTORS IN THE LOCAL MARKET. THE HR COMMITTEE ALONG WITH THE EXECUTIVE COMMITTEE WILL REVIEW THE DATA AND SET THE COMP.

PART I, LINE 5

IF CERTAIN THE FUNDRAISING GOAL AND NET SURPLUS WAS ACHIEVED, AN INCENTIVE COMPENSATION PROGRAM AWARDS A PERCENTAGE OF INCOME.

PART I, LINE 6

IF CERTAIN THE FUNDRAISING GOAL AND NET SURPLUS WAS ACHIEVED, AN INCENTIVE COMPENSATION PROGRAM AWARDS A PERCENTAGE OF INCOME.