2020-02-05T14:21:21-06:00 2019-06-30 910189318 MOSS ADAMS LLP 1999 BROADWAY STE 4000 DENVER CO 80202 990 2018-07-01 840430495 JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC JUNI 3035345252 1445 MARKET SUITE 200 DENVER CO 80202 ROBIN WISE PRESIDENT & CEO 3035345252 2020-01-21 1 MIRA J FINE P00232685 3032989600 2019-11-15 12.129.4.211 2020-01-21 11:30:25 MS P CD14749551145A5D08228AECDA463AE80FAA4948 CDD0763D9BE56000E5B52CB47900D84CA376E135 2018 2020-09-22 18:59:49Z ROBIN WISE 1445 MARKET SUITE 200 DENVER CO 80202 5241657 0 X WWW.JACOLORADO.ORG X 1950 CO THE MISSION IS TO INSPIRE AND PREPARE YOUNG PEOPLE TO EMBRACE FREE ENTERPRISE AND SUCCEED IN A GLOBAL ECONOMY. 67 67 50 7186 0 0 4207214 4694054 0 0 69734 16606 59926 153030 4336874 4863690 13500 19300 0 0 2665453 2625254 0 35442 874716 1546920 1926437 4225873 4606433 111001 257257 4773945 5271291 550963 743003 4222982 4528288 X SEE SCHEDULE O 0 0 3325318 19300 JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN, INC. PROVIDED FINANCIAL RESPONSIBILITY, ENTREPRENEURSHIP AND CAREER READINESS PROGRAMS TO ELEMENTARY, MIDDLE, AND HIGH SCHOOL STUDENTS IN METRO DENVER, NORTHERN COLORADO, SOUTHERN WYOMING, AND IN OUR MOUNTAIN COMMUNITIES. 3325318 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 5 0 1 50 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 67 67 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X CLIFF DEFFKE 3035345252 1445 MARKET SUITE 200 DENVER CO 80202 KEVIN KELLEY CHAIR 1.00 0.00 X X 0 0 0 MATT MCCONNELL VICE CHAIR 1.00 0.00 X X 0 0 0 JON ROBINSON IMMEDIATE IMMEDIATE PAST CHAIR 1.00 0.00 X X 0 0 0 SHAWN BARKER TREASURER 1.00 0.00 X X 0 0 0 JEFF ALLEN BOARD MEMBER 1.00 0.00 X 0 0 0 GREG ANTON BOARD MEMBER 1.00 0.00 X 0 0 0 SCOTT BELL BOARD MEMBER 1.00 0.00 X 0 0 0 DANIEL BENEL BOARD MEMBER 1.00 0.00 X 0 0 0 SHERYL BOLLINGER BOARD MEMBER 1.00 0.00 X 0 0 0 TIM BROSSART BOARD MEMBER 1.00 0.00 X 0 0 0 MIKE BURNS BOARD MEMBER 1.00 0.00 X 0 0 0 TOTI CADAVID BOARD MEMBER 1.00 0.00 X 0 0 0 PETE CASILLAS BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN CASPER BOARD MEMBER 1.00 0.00 X 0 0 0 BOB CLARK BOARD MEMBER 1.00 0.00 X 0 0 0 KENT CLARK BOARD MEMBER 1.00 0.00 X 0 0 0 JACK COLLINS BOARD MEMBER 1.00 0.00 X 0 0 0 BRIAN CORBETT BOARD MEMBER 1.00 0.00 X 0 0 0 RICHARD DANIELE BOARD MEMBER 1.00 0.00 X 0 0 0 ANGELA DAVIDSON BOARD MEMBER 1.00 0.00 X 0 0 0 LORI DAVIS BOARD MEMBER 1.00 0.00 X 0 0 0 DOUG DELL BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN DYER BOARD MEMBER 1.00 0.00 X 0 0 0 BETH FINKE BOARD MEMBER 1.00 0.00 X 0 0 0 BRIAN FLOREY BOARD MEMBER 1.00 0.00 X 0 0 0 DARRIN FOSTER BOARD MEMBER 1.00 0.00 X 0 0 0 CHRIS GDOWSKI BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN GEURIN BOARD MEMBER 1.00 0.00 X 0 0 0 DR JASON GLASS BOARD MEMBER 1.00 0.00 X 0 0 0 TODD GROVER BOARD MEMBER 1.00 0.00 X 0 0 0 LISA HACKARD BOARD MEMBER 1.00 0.00 X 0 0 0 JOSH HALLENBECK BOARD MEMBER 1.00 0.00 X 0 0 0 RYAN HELMER BOARD MEMBER 1.00 0.00 X 0 0 0 BOB HOTTMAN BOARD MEMBER 1.00 0.00 X 0 0 0 KATE IVES BOARD MEMBER 1.00 0.00 X 0 0 0 ARI KAUFMAN BOARD MEMBER 1.00 0.00 X 0 0 0 STEVE KINSLEY BOARD MEMBER 1.00 0.00 X 0 0 0 CASSEN LABOUNTY BOARD MEMBER 1.00 0.00 X 0 0 0 SHARON LINHART BOARD MEMBER 1.00 0.00 X 0 0 0 RAFAEL MARTINEZ-CHAPMAN BOARD MEMBER 1.00 0.00 X 0 0 0 CHARLES MCDANIEL BOARD MEMBER 1.00 0.00 X 0 0 0 BRIAN MILLER BOARD MEMBER 1.00 0.00 X 0 0 0 NED MINOR BOARD MEMBER 1.00 0.00 X 0 0 0 MATT MOST BOARD MEMBER 1.00 0.00 X 0 0 0 BILL MUNN BOARD MEMBER 1.00 0.00 X 0 0 0 ED NEKRITZ BOARD MEMBER 1.00 0.00 X 0 0 0 BETH OPPERMAN BOARD MEMBER 1.00 0.00 X 0 0 0 JUSTIN PROCHNOW BOARD MEMBER 1.00 0.00 X 0 0 0 WADE PURSELL BOARD MEMBER 1.00 0.00 X 0 0 0 JIM RENSHAW BOARD MEMBER 1.00 0.00 X 0 0 0 RICHARD ROGERS BOARD MEMBER 1.00 0.00 X 0 0 0 SANDY ROTHE BOARD MEMBER 1.00 0.00 X 0 0 0 TARRA RYERSON BOARD MEMBER 1.00 0.00 X 0 0 0 KEVIN SACHS BOARD MEMBER 1.00 0.00 X 0 0 0 MARK SAKS BOARD MEMBER 1.00 0.00 X 0 0 0 CHRIS SCHMIDT BOARD MEMBER 1.00 0.00 X 0 0 0 CRAIG SMITH BOARD MEMBER 1.00 0.00 X 0 0 0 PAUL THOMPSON BOARD MEMBER 1.00 0.00 X 0 0 0 MIKE TILBURY BOARD MEMBER 1.00 0.00 X 0 0 0 JOSE TORRES BOARD MEMBER 1.00 0.00 X 0 0 0 JIM VAUGHN BOARD MEMBER 1.00 0.00 X 0 0 0 TIM WALSH BOARD MEMBER 1.00 0.00 X 0 0 0 SHARI WENKER BOARD MEMBER 1.00 0.00 X 0 0 0 HARRIS WHITE BOARD MEMBER 1.00 0.00 X 0 0 0 JIM WILSON BOARD MEMBER 1.00 0.00 X 0 0 0 ERIC WOLF BOARD MEMBER 1.00 0.00 X 0 0 0 CLEVE WORTHAM BOARD MEMBER 1.00 0.00 X 0 0 0 ROBIN WISE PRESIDENT & CEO 40.00 0.00 X 269920 0 21215 KRISTI SHAFFER EXECUTIVE VICE PRESIDENT 40.00 0.00 X 192620 0 11338 462540 0 32553 2 0 1 0 GENSLER 1225 17TH STREET SUITE 150 DENVER CO 80202 ARCHITECTURAL SERVICES 154926 THE CHAMBER BUILDING CONDO ASSOC 1445 MARKET STREET DENVER CO 80202 FACILITY MAINTENANCE 132710 2 1005389 3688665 22877 4694054 16606 16606 246866 181617 65249 65249 65249 274240 1005389 196350 77890 77890 BOARD MEETING REIMBURS 900099 9671 9671 220 220 9891 4863690 0 0 169636 19300 19300 460930 292198 50344 118388 1744213 1105712 190509 447992 89687 56172 4685 28830 165758 102464 22906 40388 164666 104193 19407 41066 32036 32036 35442 35442 49577 41615 4289 3673 57999 43325 14674 237926 132397 42022 63507 29839 15965 8855 5019 198316 161877 10372 26067 77607 64726 1576 11305 14473 14461 12 98126 98126 176522 122178 17223 37121 49958 46551 2175 1232 PROGRAM SUPPLIES 858815 858815 REGISTRATION EXPENSES 23814 23814 MISCELLANEOUS EXPENSES 12898 12898 VOLUNTEER EXPENSES 8531 8531 4606433 3325318 406399 874716 1686064 1656555 0 0 155386 300739 187978 224724 0 0 0 0 0 0 0 0 93929 322685 3962582 2425147 1408351 1537435 1202789 1190701 0 0 39448 38452 0 0 0 0 4773945 5271291 317707 322075 0 0 224875 412547 0 0 0 0 0 0 0 0 0 0 8381 8381 550963 743003 X 2776020 3011617 244173 325970 1202789 1190701 4222982 4528288 4773945 5271291 257257 48049 0 X X 0 1 X 1 0 X 4054697 4209919 4125059 4207214 4694054 21290943 4054697 4209919 4125059 4207214 4694054 21290943 930059 20360884 163272 161815 325583 315134 263472 1229276 9430 9891 19321 22539540 1476548 0.90330 0.89190 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: BOARD MEETING REIMBURSEMENTS - 2017 AMOUNT: $ 9,426. 2018 AMOUNT: $ 9,671. MISCELLANEOUS INCOME - 2017 AMOUNT: $ 4. 2018 AMOUNT: $ 220. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1000 38452 1 1 1202789 59367 60137 11318 1190701 1200517 74342 60389 11681 1202789 1131042 500 136909 56740 11194 1200517 1217607 -15657 59856 11052 1131042 1260939 30625 62190 11767 1217607 1.00000 1 0 943467 779387 164080 1826276 661769 1164507 393382 263695 129687 799457 720296 79161 1537435 DEPOSITS 8381 8381 X 4754440 48049 139467 181617 369133 4385307 478383 478383 4863690 4449136 139467 181617 321084 4128052 478381 478381 4606433 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUND IS TO IMPLEMENT THE ORGANIZATION'S PROGRAMS IN COLORADO. PART X, LINE 2: LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740): THE ORGANIZATION HAS ADOPTED ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. ASC 740 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION DOES NOT HAVE ANY POSITION THAT WOULD BE CONSIDERED AN UNCERTAIN TAX POSITION. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE. NO INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS WERE ACCRUED AT JUNE 30, 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED ON RETURN 181,617. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS INDIRECT EXPENSES NETTED ON RETURN 478,383. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED ON RETURN 181,617. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS INDIRECT EXPENSES NETTED ON RETURN 478,381. X X 1 RDM COMMUNICATIONS 3600 S YOSEMITE ST 600 DENVER CO 80237 CONSULTING 0 27000 27000 0 ILLUMINATION STRATEGIES 8060 EAST CEDAR AVE DENVER CO 80230 CONSULTING 0 8471 8471 0 35471 35471 CO BOWL-A-THON 904088 781944 122144 114937 GOLF METRO 364848 215328 149520 79164 2 10692 8117 2575 2250 1279628 1005389 274239 196351 196351 77888 1 SCHOLARSHIPS 9 19300 PART I, LINE 2 THE USE OF GRANTS IS MONITORED BY THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE RELIES ON REPORTS AND CORRESPONDENCE FROM THE GRANTEES. X X X 0 0 0 0 0 0 0 1 0 ROBIN WISE PRESIDENT & CEO 240336 0 20000 0 9584 0 14751 0 6464 0 291135 0 0 0 KRISTI SHAFFER EXECUTIVE VICE PRESIDENT 178770 0 10000 0 3850 0 10771 0 567 0 203958 0 0 0 SCHEDULE J PART I, 5A & 6A JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC. PAYS DEFERRED COMPENSATION / BONUS EACH YEAR ONLY IF THE EXECUTIVE COMITTEE OF THE GOVERNING BOARD APPROVES IT. THE AMOUNT OF DEFERRED COMPENSATION EACH PERSON RECEIVED IS BASED ON HOW WELL THEY AND THE COMPANY HAVE MET THEIR REVENUE, PROFIT, STUDENT NUMBERS, AND PERSONAL GOALS. EACH PERSON'S DEFERRED COMPENSATION IS REVIEWED BY THEIR DIRECT SUPERVISOR AND THE ORGANIZATION'S PRESIDENT. THE GOVERNING BOARD REVIEWS THE LIST OF BONUSES AND SETS THE PRESIDENT'S BONUS. X 3024 FMV X 2 504 FMV X 10 6942 FMV X MISCELLANEOUS 5 3519 FMV X TICKETS - SHOWS 6 3067 FMV X TICKETS - ROCKIES 2 2754 FMV X TICKETS - NUGGETS 2 2470 FMV X WINE & SPIRITS 2 572 FMV X JEWELRY 1 25 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN B IS REFERRING TO THE NUMBER OF CONTRIBUTIONS ONLY, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN, INC. (JA) IS CRITCAL FOR INSPIRING AND PREPARING YOUNG PEOPLE TO OWN THEIR ECONOMIC SUCCESS. IN PARTNERSHIP WITH BUSINESS AND EDUCATORS, JA IMMERSES STUDENTS IN DISRUPTIVE, REAL-WORLD EXPERIENCES, CHALLENGING THEIR ASSUMPTIONS THROUGH MENTOR-LED APPLIED LEARNING EXPERIENCES. FORM 990, PART VI, SECTION B, LINE 11B DRAFT COPIES OF THE FORM 990 ARE PROVIDED TO THE BOARD FINANCE AND AUDIT COMMITTEE TO REVIEW PRIOR TO DISTRIBUTING THE FINAL FORM 990 TO JUNIOR ACHIEVEMENT-ROCKY MOUNTAIN, INC.'S FULL GOVERNING BODY BEFORE IT IS FILED. WE ENGAGE AN INDEPENDENT CPA TAX PROFESSIONAL TO PREPARE OUR FORM 990, AND BOARD MEMBERS FEEL THIS IS THE APPROPRIATE FIDUCIARY PROCESS. THE BOARD FINANCE AND AUDIT COMMITTEE'S ROLE IS TO EVALUATE THE FIRM HIRED TO PREPARE THE RETURN, REVIEW THE DRAFT RETURN, AND DETERMINE IT IS APPROPRIATELY FILED. WE HAVE TAKEN THOSE STEPS WITH OUR AUDIT AND FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS OF INTEREST ARE MONITORED BY THE PRESIDENT/CEO AND BOARD CHAIR. ANY REPORTABLE INCIDENTS ARE DISCUSSED AT THE EXECUTIVE COMMITTEE MEETINGS. JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC. ANNUALLY REQUIRES ALL BOARD MEMBERS AND EMPLOYEES TO DISCLOSE ANY CONFLICT OF INTEREST THAT THEY MAY HAVE WITH JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC. ALL POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE PRESIDENT/CEO AND BOARD CHAIR AND ANY REPORTABLE INCIDENTS WILL BE DISCUSSED AT AN EXECUTIVE COMMITTEE MEETING. FORM 990, PART VI, SECTION B, LINE 15 JA USA AND JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC UTILIZE A PAY STRUCTURE DESIGNED BY WMS AND COMPANY CALLED EQUI-COMP. EQUI-COMP RANGES ARE BENCHMARKED AGAINST THE EXTERNAL LABOR MARKET AND ARE A SOURCE OF COMPARABLE DATA. EACH YEAR JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC.'S BOARD CHAIR RECEIVES THE EQUI-COMP INFORMATION THAT BENCHMARKS THE PRESIDENT'S POSITION AND ESTABLISHES A RANGE. THE BOARD CHAIR REVIEWS THIS DATA AND THE ORGANIZATION PERFORMANCE METRICS, AND IN CONSULTATION WITH THE EXECUTIVE COMMITTEE, DETERMINES THE ANNUAL SALARY OF THE PRESIDENT. FOR ALL OTHER POSITIONS, JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC. USES EQUI-COMP DATA, AND EMPLOYEE PERFORMANCE INFORMATION TO DETERMINE COMPENSATION, AND THE PROPOSED SALARIES ARE APPROVED BY THE EXECUTIVE COMMITTEE ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN INC.'S AUDITED FINANCIAL REPORTS, DETAILED FINANCIAL STATEMENTS, AND OTHER GOVERNING DOCUMENTS, INCLUDING ITS CONFLICT OF INTEREST POLICY, ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION A, LINE 1A PER THE ORGANIZATION'S BYLAWS, THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO MAKE DECISIONS ON THE BOARD'S BEHALF INBETWEEN BOARD MEETINGS. FORM 990, PART XII, LINE 2C: THERE WAS NO CHANGE TO THE ORGANIZATION'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. JUNIOR ACHIEVEMENT USA ONE EDUCATION WAY COLORADO SPRINGS CO 80906 841267604 EDUCATION CO 501(C)(3) LINE 7 NONE 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0