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Nonprofiteer
← JUNIOR ACHIEVEMENT OF SAN DIEGO COUNTY

Form 990 for tax year 2022

Filed by JUNIOR ACHIEVEMENT OF SAN DIEGO COUNTY.

Totals

Total revenue
$4,332,671
Total expenses
$3,175,540
Contributions and grants received
$3,292,524
Grants paid
$75,000
Program service revenue
$990,936
Investment income
$14,245
Other revenue
$34,966
Total assets, end of year
$10,941,346
Total liabilities, end of year
$3,356,005
Net assets or fund balances, end of year
$7,585,341
Program services expenses (Part IX)
$2,156,815
Management and general expenses
$632,092
Fundraising expenses
$386,633
Program service expenses (Part III)
$2,156,815

Program services were 67.9% 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.

  • 1c · Fundraising events

    $45,098

  • 1e · Government grants (contributions)

    $449,564

  • 1f · All other contributions, gifts and grants

    $2,797,862

  • 1g · Noncash contributions included above

    $22,902

  • 2a · Program service revenue: JA BIZ TOWN

    total $797,466 · related or exempt $797,466

  • 2b · Program service revenue: JA FINANCE PARK

    total $135,818 · related or exempt $135,818

  • 2c · Program service revenue: IN CLASS PROGRAM FEES

    total $57,652 · related or exempt $57,652

  • 3 · Investment income

    total $14,245 · excluded $14,245

  • 8a · Fundraising events: gross income

    $135,810

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

    $45,098

  • 8b · Fundraising events: direct expenses

    $100,844

  • 8c · Net income from fundraising events

    total $34,966 · excluded $34,966

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $75,000 · program services $75,000

  • 5 · Compensation of officers, directors and key employees

    total $305,391 · program services $64,230 · management and general $202,623 · fundraising $38,538

  • 7 · Other salaries and wages

    total $1,151,767 · program services $832,999 · management and general $100,651 · fundraising $218,117

  • 8 · Pension plan contributions

    total $38,677 · program services $23,815 · management and general $8,050 · fundraising $6,812

  • 9 · Other employee benefits

    total $107,109 · program services $65,951 · management and general $22,292 · fundraising $18,866

  • 10 · Payroll taxes

    total $112,140 · program services $69,049 · management and general $23,339 · fundraising $19,752

  • 11c · Fees: accounting

    total $78,257 · management and general $78,257

  • 11g · Fees: other

    total $153,041 · program services $71,827 · management and general $67,961 · fundraising $13,253

  • 13 · Office expenses

    total $126,615 · program services $30,095 · management and general $54,831 · fundraising $41,689

  • 16 · Occupancy

    total $147,471 · program services $126,486 · management and general $17,950 · fundraising $3,035

  • 17 · Travel

    total $16,129 · program services $3,081 · management and general $9,228 · fundraising $3,820

  • 19 · Conferences, conventions and meetings

    total $29,154 · program services $5,570 · management and general $16,679 · fundraising $6,905

  • 20 · Interest

    total $174,799 · program services $142,111 · management and general $20,557 · fundraising $12,131

  • 21 · Payments to affiliates

    total $219,012 · program services $219,012

  • 22 · Depreciation, depletion and amortization

    total $229,823 · program services $221,698 · management and general $6,564 · fundraising $1,561

  • 23 · Insurance

    total $15,830 · program services $13,577 · management and general $1,927 · fundraising $326

  • 24a · Other expenses: PROGRAM MATERIALS

    total $189,325 · program services $186,314 · management and general $1,183 · fundraising $1,828

  • 24b · Other expenses: BAD DEBT

    total $6,000 · program services $6,000 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,527,032 · end of year $1,556,484

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $738,896

  • 3 · Pledges and grants receivable

    beginning of year $105,000 · end of year $73,054

  • 4 · Accounts receivable

    beginning of year $22,255 · end of year $429,448

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $2,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,808 · end of year $20,684

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

    $10,776,367

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

    $2,700,723

  • 10c · Land, buildings and equipment, net

    beginning of year $8,165,422 · end of year $8,075,644

  • 15 · Other assets

    beginning of year $0 · end of year $45,136

  • 17 · Accounts payable and accrued expenses

    beginning of year $221,031 · end of year $131,369

  • 19 · Deferred revenue

    beginning of year $459,131 · end of year $437,757

  • 22 · Loans and payables to officers and key people

    beginning of year $2,244,247 · end of year $2,259,230

  • 23 · Secured mortgages and notes payable

    beginning of year $493,592 · end of year $481,385

  • 25 · Other liabilities

    beginning of year $0 · end of year $46,264

  • 27 · Net assets without donor restrictions

    beginning of year $6,237,784 · end of year $7,372,946

  • 28 · Net assets with donor restrictions

    beginning of year $171,732 · end of year $212,395

Mission and programs · 2022

Mission

JUNIOR ACHIEVEMENT OF SAN DIEGO COUNTY IS PART OF 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.

Activities or mission (Part I)

EMPOWER YOUTH BY TEACHING THEM HOW TO GET A JOB, START A BUSINESS AND MANAGE MONEY.

  • THE MCGRATH FAMILY JA BIZ-TOWN IS A 10,000 SQ. FOOT MINI-CITY IN WHICH KIDS DISCOVER HOW THE "REAL WORLD" WORKS. SAN DIEGO COUNTY 5TH GRADERS BECOME JA BIZTOWN "CITIZENS" WHERE THEY WORK IN ONE OF 21 LIFE-SIZED SAN DIEGO BUSINESSES, MAKE FINANCIAL DECISIONS, PAY TAXES AND DONATE TO CHARITY. AFTER FOUR WEEKS OF CLASSROOM LESSONS, STUDENTS COME TO JA BIZTOWN FOR THE LEARNING EXPERIENCE OF THEIR LIVES. EACH CITIZEN HAS A JOB FOR THE DAY, GETS PAID TWICE, MANAGES A CHECKING ACCOUNT, SHOPS, GETS HEALTH CHECK-UPS, MAY BE INTERVIEWED ON TV AND MUCH MORE. THE TIME SPENT AT JA BIZTOWN MAY BE ONLY ONE DAY, BUT THE IMPACT THAT THIS EXPERIENTIAL LEARNING PROVIDES WILL LAST A LIFETIME. THE TOTAL STUDENT VISITORS DURING THE FISCAL YEAR WAS 14,670.

    Expenses $1,214,518 · Grants $75,000 · Revenue $797,466

  • MISSION FED JUNIOR ACHIEVEMENT FINANCE PARK UTILIZES THE MOST CURRENT TECHNOLOGY TO TEACH TEENS HOW TO MAKE INTELLIGENT, INFORMED FINANCIAL AND CAREER DECISIONS THAT WILL LAST A LIFETIME. STUDENTS TAKE A CAREER ASSESSMENT, SELECT A JOB FROM THE CAREER CENTER AND THEN GO THROUGH SEVERAL DECISION MAKING EXERCISES TO CREATE A PERSONAL BUDGET FOR THE PERSONA THEY ARE ASSIGNED FOR THE DAY. THE TOTAL STUDENT VISITORS DURING THE FISCAL YEAR WAS 2,387.

    Expenses $665,920 · Revenue $135,818

  • JUNIOR ACHIEVEMENT IN-CLASSROOM PROGRAMS REACH YOUNG PEOPLE IN KINDERGARTEN THROUGH 12TH GRADE WITH ENGAGING, EXPERIENTIAL PROGRAMS BASED UPON OUR THREE PILLARS OF STUDENT SUCCESS: WORK READINESS, ENTREPRENEURSHIP AND FINANCIAL LITERACY. ELEMENTARY SCHOOL PROGRAM: ENGAGING THEMES HELP K-5 STUDENTS LEARN ECONOMIC CONCEPTS THROUGH THE ELEMENTARY SCHOOL PROGRAM. MIDDLE SCHOOL PROGRAM: HIGHLY EFFECTIVE PROGRAMS FOR MIDDLE SCHOOL STUDENTS THAT REINFORCE THE VALUE OF GLOBAL WORKFORCE READINESS, ENTREPRENEURSHIP AND PERSONAL FINANCIAL LITERACY. THESE PROGRAMS BUILD ON CONCEPTS STUDENTS LEARNED IN JUNIOR ACHIEVEMENT'S ELEMENTARY SCHOOL PROGRAMS, AND HELP PRE-TEENS MAKE DECISIONS ABOUT HOW TO BEST PREPARE FOR THEIR EDUCATIONAL AND PROFESSIONAL FUTURE. HIGH SCHOOL PROGRAM: HIGH SCHOOL PROGRAMS HELP STUDENTS MAKE INFORMED, INTELLIGENT DECISIONS ABOUT THEIR FUTURE AND FOSTER SKILLS THAT WILL BE USEFUL IN THE BUSINESS WORLD. WITH A RANGE OF PROGRAMS, JUNIOR ACHIEVEMENT TEACHES ABOUT CONCEPTS RELATING TO ENTREPRENEURSHIP, FINANCIAL LITERACY AND GLOBAL WORKFORCE READINESS. THE VOLUNTEERS BRING REAL-LIFE BUSINESS EXPERIENCE AND GUIDANCE INTO THE CLASSROOM AT A TIME THAT REPRESENTS AN ESSENTIAL CROSSROADS FOR YOUNG PEOPLE. GIVEN THE EXTRAORDINARY CIRCUMSTANCES ACCOMPANYING THE COVID-19 PANDEMIC AND THE IMMEDIATE NEED TO ADDRESS THE ECONOMIC INEQUITY IN OUR COMMUNITIES, WE HAVE TRANSFORMED OUR TRADITIONAL IN-CLASS, EXPERIENTIAL PROGRAMS TO VIRTUAL OPTIONS SO THAT WE CAN STILL ENABLE STUDENTS THROUGHOUT SAN DIEGO TO FIND THEIR FUTURE SUCCESS. OUR VIRTUAL PROGRAMS INCLUDE INTERACTIVE LEARNING AND ENGAGEMENT WITH JA STAFF, VOLUNTEERS AND MENTORS FROM THE SD BUSINESS COMMUNITY. HIGH SCHOOL AMBASSADOR PROGRAM - PROVIDING FOUNDATIONAL KNOWLEDGE OF THE LOCAL ECONOMY, PERSONAL FINANCES, CAREER PATHWAYS, AND WORK-READINESS. IN CONCERT WITH SAN DIEGO BUSINESS LEADERS, JA'S AMBASSADOR PROGRAM CREATES A PLATFORM FOR PARTICIPANTS TO GAIN THE NECESSARY SKILLS TO THRIVE IN SAN DIEGO'S ECONOMY. JA'S AMBASSADOR PROGRAM IS A 3-MONTH COHORT-STYLE LEADERSHIP EXPERIENCE CONNECTING THEM TO BUSINESS MENTORS WHO CAN CREATE ACCESS TO SD'S CAREER PIPELINES. VIRTUAL PROGRAMS FOR TEACHER IMPLEMENTATION: JA HAS VIRTUAL CURRICULUM AVAILABLE FOR ALL GRADES, KINDER TO 12TH, THAT ALIGN WITH COMMON CORE STATE STANDARDS, NATIONAL STANDARDS FOR FINANCIAL LITERACY, AND 21ST CENTURY SKILLS. WE ARE HERE TO SUPPORT YOU WITH PROGRAMMING THAT CAN BE IMPLEMENTED AT HOME.

    Expenses $276,377 · Revenue $57,652

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

Listed in Part VII

  • Debra Schwartz

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Danette Roberts

    BOARD SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Alan Spector

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Brian Cahill

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Bryan Clements

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Cesar Enciso

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Chad Whitehead

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Christopher Finley

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • David Miyashiro

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Dr Paul Gothold

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Drew Schlosberg

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Erin Polek

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jack Tam

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jae Park

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Barnes

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Linde Hotchkiss

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Manuel Rodriguez

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Matthew Showley

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Matthew Tessier EdD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Michael Brown

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Mike Sage

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Mike Wilson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Nancy Rohland-Heinrich

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Omar Salah

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Paul Twardowski

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Scott Hollaender

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Shamus Sayed

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Susan Steele

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Renata Martins

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Neil Martin

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Britt Davis

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Kelly Hogan

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Maggie Leone

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • David Ness

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Maya Madsen

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Justin Serrano

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Sidd Vivek

    PRESIDENT & CEO

    Total calculated
    $251,725
    From this org
    $220,457
    From related orgs
    $0
    Other
    $31,268
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $195,457
    Bonus
    $25,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $31,268
    Filer's total
    $251,725

  • Gayle Greenlee

    CHIEF FINANCIAL OFFICER

    Total calculated
    $61,901
    From this org
    $61,901
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • Hanna Jensen

    VICE PRESIDENT, IMPACT

    Total calculated
    $129,425
    From this org
    $118,813
    From related orgs
    $0
    Other
    $10,612
    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 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

The filer's explanations (Part III)

PART I, LINE 3
JUNIOR ACHIEVEMENT USA PROVIDES YEARLY EQUI-COMP INFORMATION TO ALL AREA OFFICES TO USE AS A GUIDELINE TO SET COMPENSATION.

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

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.

  • CAPSTONE PROGRAMS LLC

    BUILDING OWNERSHIP · DE · income $60,534 · assets $8,066,784

    Directly controlled by JUNIOR ACHIEVEMENT OF SAN DIEGO

Provenance

Return type
form_990
Tax year
2022
Filed
5 March 2024
IRS schema version
2022v5.0
Source object
202410669349301486

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