2022-05-10T10:47:05-05:00 2021-06-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2020-07-01 841267604 JUNIOR ACHIEVEMENT USA % EDWARD PRIEM II JUNI 7195408000 ONE EDUCATION WAY COLORADO SPRINGS CO 80906 EDWARD PRIEM II CFO 7195406235 2022-05-09 true EDWARD PRIEM 999009999 Adam R Smith CPA P00958966 7194714290 2022-05-09 2 2020 2022-09-23 18:48:47Z JACK KOSAKOWSKI PRES AND CEO ONE EDUCATION WAY COLORADO SPRINGS CO 80906 28385126 false 1116 X WWW.JA.ORG X 1992 CO JA EMPOWERS YOUNG PEOPLE TO OWN THEIR ECONOMIC SUCCESS THROUGH VOLUNTEER-DELIVERED PROGRAMS WHICH GIVE THEM KNOWLEDGE/SKILLS IN FINAN LITERACY, WORK READINESS & ENTREPRENEURSHIP. 33 32 78 33 0 15627710 10178176 13032318 11848186 282781 2770179 548782 122683 29491591 24919224 6068281 3905409 0 0 10143990 8401969 0 0 1485755 12364820 11336183 28577091 23643561 914500 1275663 37282498 33316709 11126218 5646102 26156280 27670607 X TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY. SEE ADDITIONAL MISSION INFORMATION ON SCHEDULE O. false false 18689409 3905409 11857080 THE ORGANIZATION ASSISTED ITS US AREAS IN SETTING UP AND/OR MAINTAINING THEIR OWN ORGANIZATION TO ADMINISTER JUNIOR ACHIEVEMENT PROGRAMS. JA AREAS REACHED APPROXIMATELY 2.5 MILLION ELEMENTARY THROUGH POST SECONDARY STUDENTS FOR THE YEAR ENDED 6/30/2021. 18689409 true true false true false false false false true true true false false true true false false true false false true true false false false false false true false true false false false false false false false false false false false false false true false false false true 29 0 78 true false false false false false false false false false false false false X 33 32 false false false false true false true true true false true true true true true true true true true true false CA CT NY X X EDWARD PRIEM II 7195406235 ONE EDUCATION WAY COLORADO SPRINGS CO 80906 X JACK E KOSAKOWSKI PRESIDENT AND CEO 40.0 1.0 X X 536381 0 30089 CECIL THIBODEAUX EVP 40.0 0.0 X 344298 0 27888 TIMOTHY GREINERT SVP - DEVELOPMENT 40.0 0.0 X 272031 0 33848 ED GROCHOLSKI SVP - BRAND 40.0 0.0 X 272814 0 31137 SUSAN LUU SVP - BUSINESS IMPROVEMENT 40.0 0.0 X 262854 0 28072 LESLIE PIERCE SVP TALENT AND ORGANIZATION DE 40.0 1.0 X 246091 0 19333 MARY CATHERINE DESROSIERS SVP EDUCATION AND LEARNING 40.0 0.0 X 251168 0 8255 EDWARD PRIEM II CFO 40.0 1.0 X 206152 0 16975 HOWARD BARTNER SVP - OPERATIONS 40.0 0.0 X 185504 0 31071 STEVE SCHMIDT SVP - OPERATIONS 40.0 0.0 X 190928 0 24683 JACQUELINE DANT SVP - OPERATIONS 40.0 0.0 X 184032 0 31057 JEANNINE REILLY VP - EDUCATION DELIVERY AND TE 40.0 0.0 X 156118 0 23315 MARK FIORE VP - COMPENSATION AND BENEFITS 20.0 20.0 X 150547 0 27716 KRIS PONCIROLI VP DONOR RELATIONS AND DEV SVC 40.0 0.0 X 150780 0 27198 JEANETTE LEE VP DEVELOPMENT 40.0 0.0 X 146959 0 23734 LISA FRYE VP EMPLOYMENT & EMPLOYEE RELAT 40.0 0.0 X 133562 0 12498 AINAR D AIJALA JR DIRECTOR 1.5 0.0 X 0 0 0 ALAN S ARMSTRONG VICE CHAIR 1.5 0.0 X X 0 0 0 ADAM ARROYOS DIRECTOR 1.5 0.0 X 0 0 0 ASHLEY BELL DIRECTOR 1.5 0.0 X 0 0 0 CATHERINE S BRUNE DIRECTOR 1.5 0.0 X 0 0 0 TRIPP DAVIS THROUGH 92220 DIRECTOR 1.5 0.0 X 0 0 0 ARNOLD EVANS DIRECTOR 1.5 0.0 X 0 0 0 BECKY FRANKIEWICZ DIRECTOR 1.5 0.0 X 0 0 0 AMY FULLER DIRECTOR 1.5 0.0 X 0 0 0 CHARLES GARCIA DIRECTOR 1.5 0.0 X 0 0 0 JEFF HANSBERRY DIRECTOR 1.5 0.0 X 0 0 0 MONICA HOWARD DOUGLAS DIRECTOR 1.5 0.0 X 0 0 0 CHRIS JAMES DIRECTOR 1.5 0.0 X 0 0 0 CLYDE D KEATON DIRECTOR 1.5 0.0 X 0 0 0 GUNJAN KEDIA DIRECTOR 1.5 0.0 X 0 0 0 BILL KRACUNAS DIRECTOR 1.5 0.0 X 0 0 0 LARRY LEVA DIRECTOR 1.5 0.0 X 0 0 0 ROBERT LLOYD DIRECTOR 1.5 0.0 X 0 0 0 RODNEY O MARTIN DIRECTOR 1.5 0.0 X 0 0 0 PAUL E MCKNIGHT DIRECTOR 1.5 0.0 X 0 0 0 NILOUFAR MOLAVI DIRECTOR 1.5 0.0 X 0 0 0 LAURA NEWINSKI DIRECTOR 1.5 0.0 X 0 0 0 ROY A NG DIRECTOR 1.5 0.0 X 0 0 0 DOUGLAS OLSON DIRECTOR 1.5 0.0 X 0 0 0 JEANETTE HERNANDEZ PRENGER DIRECTOR 1.5 0.0 X 0 0 0 MARNA RICKER DIRECTOR 1.5 0.0 X 0 0 0 DINO E ROBUSTO DIRECTOR 1.5 0.0 X 0 0 0 LAWRENCE SIDWELL DIRECTOR 1.5 0.0 X 0 0 0 MAGGIE THOMASON DIRECTOR 1.5 0.0 X 0 0 0 CESAR VILLALTA DIRECTOR 1.5 0.0 X 0 0 0 EVELYN ANGELLE TREASURER 1.5 0.0 X X 0 0 0 JAMES M CARROLL CHAIR 1.5 0.0 X X 0 0 0 KYLE H HYBL SECRETARY 1.5 0.0 X X 0 0 0 3690219 0 396869 17 false true false INVESTABLE GAMES TECHNOLOGY INC 4600 CAMPUS DRIVE SUITE 200 NEWPORT BEACH CA 92660 APPL DEV/SUP 760000 MANPOWER 21271 NETWORK CHICAGO IL 606731212 TEMP STAFFING 1766320 MENTORMATE INC 3036 HENNEPIN AVE MINNEAPOLIS MN 55408 SOFTWARE DEV & SUPPO 1020645 BLACKBAUD INC PO BOX 930256 ATLANTA GA 311930256 CRM SYSTEM DEV & SUP 607700 CATALYTE INC 502 S SHARP STREET BALTIMORE MD 21201 APPL DEV/SUP 578097 16 18186 10159990 10178176 PROGRAM AND SUPPORT FEES 611710 11848186 11848186 11848186 459036 459036 0 0 0 0 0 4816033 2504890 2311143 2311143 2311143 0 0 0 0 0 0 477467 961012 -483545 -483545 Miscellaneous Revenue 900099 492439 492439 INSURANCE PROCEEDS 900099 113789 113789 606228 24919224 11857080 2883968 3806463 3806463 0 98946 98946 0 3288224 2417690 463965 406569 0 3707733 2997181 235631 474921 204408 158212 20441 25755 728485 563847 72849 91789 473119 366194 47312 59613 0 253298 122596 65351 65351 88451 22113 66338 15000 15000 0 64530 64530 1915291 1341552 380710 193029 422831 401689 21142 493505 385610 64573 43322 1496919 1034371 462548 0 179492 138927 17949 22616 962 722 89 151 0 31263 4971 25167 1125 0 1415327 353832 1061495 38592 29870 3859 4863 16386 4916 11470 JA Program Expenses 4262477 3904429 302636 55412 Evaluations 93506 86587 6919 Subscription & Dues 50295 31485 15591 3219 Trainings 30153 25570 3528 1055 467905 391636 39304 36965 23643561 18689409 3468397 1485755 4161340 5614313 8522097 1341826 4117931 2061640 941026 809907 0 0 0 0 0 0 3138977 2310597 212511 179774 11627133 10301951 1348987 1325182 11941813 16401979 0 0 0 0 0 0 2897816 3271491 37282498 33316709 1902944 1979576 0 0 233698 1121698 0 0 520426 870847 0 0 6811871 16702 0 0 1657279 1657279 11126218 5646102 X 17285750 19695638 8870530 7974969 26156280 27670607 37282498 33316709 1275663 238664 X false true X true false X 9237935 9484791 14362992 15627710 10178176 58891604 0 0 9237935 9484791 14362992 15627710 10178176 58891604 6412578 52479026 433997 367934 410191 424932 459036 2096090 0 0 60987694 87003288 0.86049 0.84505 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 15000 15000 23628561 23643561 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 0 0 15000 15000 250000 250000 250000 250000 1000000 1500000 0 0 0 0 false true 0 1300000 153486 0 37301 0 1416185 0.91800 0.08200 false false 1260730 1260730 4120471 4120471 0 419708 391380 38328 5826224 5790100 36124 1325182 DUE FROM RELATED PARTY 3271491 3271491 0 PPP REFUNDABLE ADVANCE 1657279 1657279 SCHEDULE D, PART IV, LINE 2B TRUST, ESCROW, AND CUSTODIAL ARRANGEMENTS: THE ORGANIZATION ASSISTS ITS JA AREAS TO ADMINISTER JUNIOR ACHIEVEMENT PROGRAMS. THE ORGANIZATION HOLDS FUNDS ON BEHALF OF CERTAIN JA AREAS FOR THEIR EXPENSES. THESE FUNDS ARE INCLUDED IN THE CASH AND INVESTMENTS BALANCE ON THE STATEMENTS OF FINANCIAL POSITION AND TOTAL $870,847 AS OF JUNE 30, 2021. SCHEDULE D, PART V, LINE 4 THE ENDOWMENT IS TO BE USED TO FUND TRAINING FOR JA STAFF EMERGING LEADERS. Schedule D, Part X, Line 2 Uncertain Tax Positions: Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. true North America 0 0 Grantmaking 28846 Europe (Including Iceland and Greenland) 0 0 Grantmaking 10000 South America 0 0 Grantmaking 15000 East Asia and the Pacific 0 0 Grantmaking 18000 Sub-Saharan Africa 0 0 Grantmaking 27100 0 0 0 0 98946 98946 North America SUPPORT MISSION 12300 North America SUPPORT MISSION 16546 Europe (Including Iceland and Greenland) SUPPORT MISSION 10000 South America SUPPORT MISSION 10000 East Asia and the Pacific SUPPORT MISSION 15000 Sub-Saharan Africa SUPPORT MISSION 7300 Sub-Saharan Africa SUPPORT MISSION 14800 7 false false false false false false SCHEDULE F, PART I, LINE 2 ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: GRANTS ARE TO MEMBER NATIONS ONLY. MOST OF THE FUNDING FOR THE GRANTS ARE PROVIDED BY DONORS WHO PLACE RESTRICTIONS ON THE USE OF THE GRANTS. GRANT USAGE REQUIREMENTS VARY BY DONOR. THE REPORTING REQUIRED IS SUBMITTED TO THE ORGANIZATION'S GRANT STEWARD OR DIRECTLY TO THE DONOR. true Junior Achievement of New York Inc 420 Lexington Ave STE 205 New York NY 10170 133031828 501(C)(3) 339538 Program Junior Achievement of Georgia Inc 275 Northside Drive Atlanta GA 30314 580598050 501(C)(3) 228614 Program Junior Achievement of Chicago 651 West Washington Blvd Chicago IL 60661 362170141 501(C)(3) 228376 Program Junior Achievement of Northern California Inc 3003 Oak Road STE 130 Walnut Creek CA 94597 941322179 501(C)(3) 164165 Program Junior Achievement of Northern New England 209 Burlington Rd STE 211 Bedford MA 01730 042127020 501(C)(3) 131474 Program Junior Achievement of Washington 1610 Perimeter Rd SW Auburn WA 98001 910604913 501(C)(3) 130936 Program Junior Achievement of Arizona Inc 636 West Southern Ave Tempe AZ 85282 860184349 501(C)(3) 128598 Program Junior Achievement of Southeast Texas Inc 2115 E Governors Circle Houston TX 77092 741153957 501(C)(3) 116745 Program Junior Achievement of New Jersey Inc 360 Pear Blossom Drive Edison NJ 08837 221774147 501(C)(3) 114627 Program Junior Achievement - Rocky Mountain Inc 1445 Market STE 200 Denver CO 80202 840430495 501(C)(3) 106188 Program Junior Achievement of Southern California Inc 6250 Forest Lawn Drive Los Angeles CA 90068 951799192 501(C)(3) 98255 Program Junior Achievement of Central Florida Inc 2121 Camden Road Orlando FL 32803 590972112 501(C)(3) 92575 Program Junior Achievement of the Upper Midwest 1745 University Ave W ST Paul MN 55104 411424988 501(C)(3) 88122 Program Junior Achievement of Utah Inc 515 S 700 E STE 1F Salt Lake City UT 84102 870225875 501(C)(3) 85962 Program Junior Achievement of Southeastern Michigan 577 E Larned STE 200 Detroit MI 48226 381348535 501(C)(3) 82915 Program Junior Achievement of Southwest New England 70 Farmington Avenue Hartford CT 06105 060665972 501(C)(3) 80979 Program Junior Achievement of Dallas Inc P O Box 191405 Dallas TX 75219 750881589 501(C)(3) 78411 Program Junior Achievement of Rhode Island Inc 57 Greene St Warwick RI 02886 050263443 501(C)(3) 68819 Program Junior Achievement of Tampa Bay Inc 13707 N 22nd Street Tampa Bay FL 33613 591098499 501(C)(3) 67172 Program Junior Achievement of North Central Ohio 4353 Executive Circle NW Canton OH 44718 340940986 501(C)(3) 62462 Program Junior Achievement of Western Pennsylvania 90 Emerson Ln STE 1403 Bridgeville PA 15017 250983059 501(C)(3) 59997 Program Junior Achievement of the Chisholm Trail Inc 6300 Ridglea PlSTE 400 Fort Worth TX 76116 750944915 501(C)(3) 55504 Program Junior Achievement of Central Carolinas Inc 1701 N Graham STE 100 Charlotte NC 28206 560672085 501(C)(3) 55444 Program Junior Achievement of Eastern North Carolina 4909 Waters Edge Drive Raleigh NC 27606 561107715 501(C)(3) 52801 Program Junior Achievement of North Florida Inc 4049 Woodcock Dr Jacksonville FL 32207 591021800 501(C)(3) 50159 Program Junior Achievement of Central Ohio Inc 68 E 2nd Avenue Columbus OH 43201 314385042 501(C)(3) 48943 Program Junior Achievement of OKI Partners Inc 644 Linn St STE 1024 Cincinnati OH 45203 320014307 501(C)(3) 41764 Program Junior Achievement of Oklahoma Inc 3947 S 103rd East Ave Tulsa OK 74146 730757053 501(C)(3) 39222 Program Junior Achievement of North Louisiana Inc 212 Texas St STE 101 Shreveport LA 71101 720595081 501(C)(3) 38439 Program Junior Achievement of Delaware Inc 522 S Walnut Street Wilmington DE 19801 510078199 501(C)(3) 37542 Program Junior Achievement of the Bluegrass Inc 2420 Spurr Road Lexington KY 40511 610606480 501(C)(3) 36811 Program Junior Achievement of South Dakota Inc 300 S Phillips Ave Sioux Falls SD 57104 460306352 501(C)(3) 36742 Program Junior Achievement of Greater St Louis Inc 17339 N Outer Forty Chesterfield MO 63005 430652112 501(C)(3) 35464 Program Junior Achievement of Central Indiana Inc 8395 Keystone Crossing Indianapolis IN 46240 351003695 501(C)(3) 33780 Program Junior Achievement of Greater Baton Rouge PO Box 77576 Baton Rouge LA 70879 720485727 501(C)(3) 33017 Program Junior Achievement of Oregon & SW Wash 7830 SE Foster Road Portland OR 97206 930384007 501(C)(3) 32231 Program Junior Achievement of Middle Tennessee 120 Powell Place Nashville TN 37204 620582571 501(C)(3) 31661 Program Junior Achievement of San Diego County 4756 Mission Gorge Place San Diego CA 92120 951727087 501(C)(3) 29913 Program JA of the Palm Beaches & Treasure Coast 700 S Rosemary Ave 204 West Palm FL 33401 592333738 501(C)(3) 28790 Program Junior Achievement of Greater Kansas City P O Box 801686 Kansas City MO 64180 440604809 501(C)(3) 28372 Program Junior Achievement of Central Iowa Inc 6100 Grand Avenue Des Moines IA 50312 420759070 501(C)(3) 27306 Program Junior Achievement of the Triad Inc 3220 Northline Avenue Greensboro NC 27408 560844838 501(C)(3) 26501 Program Junior Achievement of Southern Colorado 611 N Weber ST Colorado Springs CO 80903 846009223 501(C)(3) 24799 Program Junior Achievement of Greater Cleveland 1422 Euclid Avenue Cleveland OH 44115 340733164 501(C)(3) 24625 Program Junior Achievement of Greater Hampton Roads 2600 International Virinia Beach VA 23452 540799839 501(C)(3) 24414 Program Junior Achievement of Hawaii Inc 1888 Kalakaua Avenue Honolulu HI 96813 990088861 501(C)(3) 20748 Program Junior Achievement of Wisconsin Inc 11111 West Liberty Drive Milwaukee WI 53224 390826295 501(C)(3) 19769 Program Junior Achievement of the Desert Southwest 200 Bartlett STE 104 El Paso TX 79912 741565161 501(C)(3) 18555 Program Junior Achievement of Middletown Area 1050 Central Avenue Middletown OH 45044 316050625 501(C)(3) 17274 Program Junior Achievement of Greater South Carolina 2711 Middleburg Dr Columbia SC 29204 570511131 501(C)(3) 16928 Program Junior Achievement of Greater Washington 919 18th Street NW Washington DC 20006 540788947 501(C)(3) 16314 Program Junior Achievement of Southwestern Indiana 431 E Diamond Avenue Evansville IN 47711 356048156 501(C)(3) 15407 Program Junior Achievement of East Tennessee Inc 2135 N Charles G Seivers Clinton TN 37716 620810145 501(C)(3) 14395 Program Junior Achievement of Northern Indiana 550 E Wallen RD Fort Wayne IN 46825 350922731 501(C)(3) 14203 Program Junior Achievement of Western New York 6255 Sheridan Drive Williamsville NY 14221 160821488 501(C)(3) 14131 Program Junior Achievement of Greater Fairfield County 835 Main Street Bridgeport CT 06604 060644315 501(C)(3) 13915 Program Junior Achievement of Southern Massachusetts 128 Union St STE 304 New Bedford MA 02740 043193575 501(C)(3) 13627 Program Junior Achievement of New Mexico Inc 4700 Lincoln Rd NE Albuquerque NM 87109 850416889 501(C)(3) 13425 Program Junior Achievement of Northeastern New York P O Box 1487 Albany NY 12201 141429763 501(C)(3) 11708 Program Junior Achievement of Idaho Inc 215 E Franklin Meridian ID 83642 826008991 501(C)(3) 10556 Program Junior Achievement of South Texas Inc 403 E Ramsey STE 201 San Antonio TX 78216 742061852 501(C)(3) 10366 Program Junior Achievement of Kentuckiana Inc 1401 W Muhammed Ali Blvd Louisville KY 40203 610476694 501(C)(3) 9885 Program Junior Achievement of Alabama Inc P O Box 19307 Birmingham AL 35219 630340866 501(C)(3) 9549 Program Junior Achievement of Greater Miami Inc 2124 NE 123 Street North Miami FL 33181 590807486 501(C)(3) 8877 Program Junior Achievement of Central Illinois Inc 508 High Point Lane East Peoria IL 61611 370657600 501(C)(3) 8483 Program Junior Achievement of Kansas Inc P O Box 3728 Topeka KS 66604 480731855 501(C)(3) 8194 Program Junior Achievement of Greater New Orleans 5100 Orleans Avenue New Orleans LA 70124 720469314 501(C)(3) 7677 Program Junior Achievement of Arkansas Inc 1 World Avenue Little Rock AR 72202 710658775 501(C)(3) 7661 Program Junior Achievement of the Michigan Great Lakes 4090 Lake Drive SE Grand Rapids MI 49546 381557861 501(C)(3) 7006 Program Junior Achievement of South Central Kentucky 2501 Crossings Blvd Bowling Green KY 42104 610997385 501(C)(3) 7006 Program Junior Achievement of Mahoning Valley Inc Northwood Center Girard OH 44420 341714400 501(C)(3) 6478 Program Junior Achievement of San Juan Puerto Rico PO BOX 365064 San Juan PR 00936 660273258 501(C)(3) 5758 Program Junior Achievement of Southwest Florida 13241 Universty Dr Fort Myers FL 33907 650503084 501(C)(3) 5758 Program Junior Achievement of Memphis & the Mid-South P O Box 1015 Cordova TN 38088 620549549 501(C)(3) 5758 Program Junior Achievement of Central Maryland Inc 1725 Twin Springs Road Baltimore MD 21227 520688275 501(C)(3) 5758 Program Junior Achievement of S Central Pennsylvania 610 S George Street York PA 17401 231598129 501(C)(3) 5278 Program 76 0 SCHEDULE I, PART I, LINE 2 ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: GRANTS ARE TO JA AREA OFFICES ONLY. THE FUNDING FOR THE GRANTS IS PROVIDED BY DONORS WHO PLACE RESTRICTIONS ON THE USE OF THE GRANTS. GRANT USAGE REQUIREMENTS VARY BY DONOR. THE REPORTING REQUIRED IS SUBMITTED TO THE ORGANIZATION'S GRANT STEWARD OR DIRECTLY TO THE DONOR. X X X X X false false false false false false false true false JACK E KOSAKOWSKI PRESIDENT AND CEO 527999 0 8382 8550 21539 566470 CECIL THIBODEAUX EVP 335916 0 8382 8550 19338 372186 TIMOTHY GREINERT SVP - DEVELOPMENT 269193 0 2838 8275 25573 305879 SUSAN LUU SVP - BUSINESS IMPROVEMENT 261336 0 1518 7984 20088 290926 MARY CATHERINE DESROSIERS SVP EDUCATION AND LEARNING 248330 0 2838 7434 821 259423 ED GROCHOLSKI SVP - BRAND 271296 0 1518 8265 22872 303951 LESLIE PIERCE SVP TALENT AND ORGANIZATION DE 232618 0 13473 7133 12200 265424 EDWARD PRIEM II CFO 205645 0 507 6240 10735 223127 STEVE SCHMIDT SVP - OPERATIONS 188704 0 2224 5768 18915 215611 HOWARD BARTNER SVP - OPERATIONS 182154 0 3350 5672 25399 216575 JACQUELINE DANT SVP - OPERATIONS 181854 0 2178 5660 25397 215089 JEANNINE REILLY VP - EDUCATION DELIVERY AND TE 155160 0 958 4754 18561 179433 MARK FIORE VP - COMPENSATION AND BENEFITS 150319 0 228 4635 23081 178263 KRIS PONCIROLI VP DONOR RELATIONS AND DEV SVC 149856 0 924 4619 22579 177978 JEANETTE LEE VP DEVELOPMENT 144409 0 2550 4457 19277 170693 SCHEDULE J, PART I, LINE 7 DESCRIPTION OF NON-FIXED PAYMENTS: THERE ARE TWO KEY COMPONENTS OF THE EXECUTIVE COMPENSATION PHILOSOPHY OF JA USA: 1. REWARD FOR PERFORMANCE 2. PROVIDE REASONABLE AND COMPETITIVE PAY PACKAGES WITH THOSE OFFERED TO LEADERS OF ORGANIZATIONS COMPARABLE TO JA USA 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 USA'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. IN SETTING THE ANNUAL INCENTIVE COMPENSATION OPPORTUNITIES FOR THE MIC FOR EACH EXECUTIVE, THE COMMITTEE TARGETS THE MEDIAN OF THE COMPARABLE MARKET DATA FOR THAT EXECUTIVE'S POSITION FOR TARGET PERFORMANCE AND THE UPPER QUARTILE OF THE COMPARABLE MARKET DATA FOR THAT EXECUTIVE'S POSITION FOR SUPERIOR PERFORMANCE. 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. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS MAY, IN THEIR SOLE DISCRETION, AND AT ANY TIME, ELECT TO AMEND, SUSPEND, OR TERMINATE THE PLAN. Due to the pandemic and budget constraints, any variable compensation pay related to the performance year 2019-2020 (which would have been paid in December of 2020) was suspended. FORM 990, PART VI, SECTION A, LINE 6 AND 7B DESCRIBE CIRCUMSTANCES FOR HAVING MEMBERS: THE SOLE MEMBER OF THE ORGANIZATION IS JA WORLDWIDE, INC. APPROVAL MUST BE OBTAINED FROM THE MEMBER FOR THE FOLLOWING: - AMENDMENT, MODIFICATION, OR RESTATEMENT OF THE ARTICLES OF INCORPORATION OR BYLAWS; - MERGER, CONSOLIDATION, REORGANIZATION, OR DISSOLUTION OF JUNIOR ACHIEVEMENT USA (JA USA), OR THE SALE, LEASE OR EXCHANGE, OR OTHER DISPOSITION, TRANSFER OR CONVEYANCE OF ALL OF SUBSTANTIALLY ALL OF ITS NET ASSETS; - ANY MATERIAL CHANGE IN ANY CURRENT NONPROFIT PURPOSES AND OBJECTIVES OF JA USA; - ENTERING INTO ANY OPERATING AGREEMENT BETWEEN JA USA AND ANY OF ITS LOCAL AREAS. FORM 990, PART VI, SECTION B, LINE 11B DESCRIBE PROCESS TO REVIEW 990: THE FORM 990 IS PREPARED BY OUR EXTERNAL AUDIT FIRM AND IS REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD. A DRAFT IS SUPPLIED VIA A WEB SITE LINK FOR THE ENTIRE BOARD TO REVIEW BEFORE FILING THE FINAL 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C DESCRIBE HOW CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED: A CONFLICT OF INTEREST QUESTIONNAIRE IS SENT VIA EMAIL OR HAND DELIVERED TO INTERESTED PARTIES EACH YEAR REQUESTING VERIFICATION OF POSSIBLE CONFLICTS. IF A CONFLICT IS DISCLOSED IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF THE COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15A & 15B DESCRIBE PROCESS FOR DETERMINING COMPENSATION: THE GOVERNANCE PROCESS FOR DETERMINING COMPENSATION FOR THE ORGANIZATION'S CEO AND OTHER TOP MANAGEMENT IS MODELED AFTER THE REQUIREMENTS IN INTERNAL REVENUE CODE SECTION 4958 TO ESTABLISH THE PRESUMPTION OF REASONABLE COMPENSATION. COMPENSATION WAS REVIEWED AND APPROVED BY THE EXECUTIVE COMPENSATION SUBCOMMITTEE (THE COMMITTEE) OF THE BOARD, WHICH IS COMPRISED OF INDEPENDENT PERSONS. BY ENGAGING AN INDEPENDENT COMPENSATION CONSULTANT (WILLIS TOWERS WATSON), THE COMMITTEE CONSIDERED COMPARABLE MARKET DATA FROM PUBLISHED SURVEYS AND FORM 990S OF COMPARABLE ORGANIZATIONS IN EVALUATING THE COMPENSATION FOR EACH INDIVIDUAL. THE COMMITTEE CONDUCTED A REVIEW OF THIS COMPARABILITY DATA AND DOCUMENTED ITS DELIBERATION AND DISCUSSION IN MINUTES THAT ARE RETAINED WITH THE OTHER GOVERNANCE MATERIALS OF THE ORGANIZATION. THE COMMITTEE FOLLOWED THE PROCESS TO ESTABLISH THE PRESUMPTION THAT COMPENSATION PAID TO THE ORGANIZATION'S CEO AND OTHER TOP MANAGEMENT FOR PURPOSES OF SECTION 4958 BY RELYING ON PROFESSIONAL ADVICE IN THE WRITTEN OPINION OF REASONABLENESS FROM THE INDEPENDENT COMPENSATION CONSULTANT. THIS REVIEW PROCESS IS CONDUCTED ANNUALLY AND WAS LAST DONE IN 2021. FORM 990, PART VI, SECTION C, LINE 19 DESCRIBE HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC: JUNIOR ACHIEVEMENT, USA MAKES ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII COMPENSATION: COMPENSATION DELIBERATIONS TAKE INTO ACCOUNT SERVICES PROVIDED TO THE FILING ORGANIZATION AND ITS JA AREAS. REVENUE PRESENTED IN THE FORM 990 DOES NOT INCLUDE THE REVENUE OF THE 103 JA AREAS WHO ARE PART OF THE JA USA NETWORK THAT JA USA OVERSEES. IN FYE 2021, REVENUE OF ALL JA AREAS TOTALED APPROXIMATELY $175 MILLION. JUNIOR ACHIEVEMENT USA HEALTH & WELFARE ONE EDUCATION WAY COLORADO SPRINGS CO 80906 841223492 EE BENEFITS CO 501(C)(9) JA USA true false true false true false false true false false false false true false false false false true true true SCHEDULE R, PART II, Column A RELATED ORGANIZATIONS: JUNIOR ACHIEVEMENT USA AND ITS JA AREAS, MANY OF WHOM ARE INDICATED ON SCHEDULE I, ARE COVERED UNDER A GROUP EXEMPTION AND ARE RELATED FOR SCHEDULE R PURPOSES. RELATED ENTITIES COVERED BY A GROUP EXEMPTION ARE NOT REQUIRED TO BE LISTED ON SCHEDULE R, PART II, HOWEVER, TRANSACTIONS BETWEEN JA USA AND THE RELATED ORGANIZATIONS ARE INDICATED ON SCHEDULE R, PART V, LINE 1.