2019-02-18T17:25:25-06:00 2018-06-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2017-07-01 453557534 JA Africa % MARGIE WANG JAAF 6173158563 745 Atlantic Avenue Boston MA 02111 MARGIE M WANG CFO/COO 6173158563 2018-03-15 true Adam R Smith CPA P00958966 7194714290 167.68.126.162 84022720190495000005 2019-02-18 P 95290542E036135C3CFC3DACF3699863EAF69AAA 19466AA61A357D31F4873695DF4DFE6460C1305A 2017 2019-02-21 02:37:17Z Elizabeth Bintliff President 745 Atlantic Avenue Boston MA 02111 1508083 false 5976 X www.ja-africa.org X 2011 DE JA empowers young people to own their econom success through volunteer-delivered prgrms which give students knowledge & skills in finan lit, work readiness & entrepreneurship. 18 15 0 1830 0 944513 1508152 4970 0 0 0 0 -69 949483 1508083 812856 452618 0 0 278712 323694 0 0 84664 237186 250030 1328754 1026342 -379271 481741 181990 277685 562426 176380 -380436 101305 X TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY. SEE ADDITIONAL MISSION INFORMATION ON SCHEDULE O. false false 909122 452618 The organization is focused on scaling the delivery of a modified version of our traditional JA Company program to very poor, out-of-school, underemployed/unemployed youth (typically between the ages of 15-35) to create sustainable micro-enterprises and jobs. 909122 true true false false false false false false true false true false false true false false false true false true true true false false false false false false false true false false false false false false false false false false false false false true false false true 0 0 0 false true GH false false false false false false false false X 18 15 true false false false true true true true true false true true true true true true true false false false false X MARGIE WANG 6173158563 C/O WE WORK 745 ATLANTIC AVENUE BOSTON MA 02111 ASHEESH ADVANI CHAIR, CEO - JA WORLDWIDE 2.0 40.0 X X 0 566159 72524 ELIZABETH BINTLIFF REGIONAL CEO 40.0 0.0 X X 179580 0 30121 MARGIE WANG COO/CFO - JA WORLDWIDE 2.0 40.0 X X 0 376376 73089 Abdu Mukhtar Director 2.0 0.0 X 0 0 0 Amini Kajunju Director 2.0 0.0 X 0 0 0 Bunmi Banjo Director 2.0 0.0 X 0 0 0 Charles Olumuyiwa Moyela Director 2.0 0.0 X 0 0 0 Christi Maherry Director 2.0 0.0 X 0 0 0 Ebele Okobi Director 2.0 0.0 X 0 0 0 Greg Rung Director 2.0 0.0 X 0 0 0 Janet Thiongo Director 2.0 0.0 X 0 0 0 Jean Chawapiwa Board Chair 2.0 2.0 X X 0 0 0 Khethiwe Nkuna Director 2.0 0.0 X 0 0 0 Lorenzo Bell Director 2.0 0.0 X 0 0 0 Mitwa Kaemba NG'ambi Director 2.0 0.0 X 0 0 0 MOKY MAKURA Director 2.0 0.0 X 0 0 0 Seth Adu-Baah Director 2.0 0.0 X 0 0 0 Vusi Fele Director 2.0 0.0 X 0 0 0 179580 942535 175734 1 false true false 0 828455 679697 1508152 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FOREIGN CURRENCY EXCHANGE LOSS 900099 -69 -69 -69 1508083 -69 0 0 452618 452618 0 209064 152448 7820 48796 0 68722 49874 6150 12698 15883 11928 1067 2888 19251 17498 317 1436 10774 6804 751 3219 0 3604 3604 9200 9200 0 0 0 2312 1502 153 657 4056 3613 84 359 20586 20450 26 110 0 0 23363 16268 1342 5753 28939 21490 1409 6040 0 0 0 0 4296 2713 299 1284 0 PROGRAM EVENTS 153674 151916 334 1424 1026342 909122 32556 84664 149971 169997 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25950 11481 17164 15391 6069 1773 0 0 0 0 0 0 0 0 0 94434 181990 277685 17284 30411 0 0 0 0 0 0 538292 145969 0 0 0 0 0 0 6850 0 562426 176380 X -331651 0 -48785 101305 0 0 -380436 101305 181990 277685 481741 X false true X true true true X 1326838 2141510 2414915 944513 1508152 8335928 0 0 1326838 2141510 2414915 944513 1508152 8335928 3515500 4820428 633 0 0 0 633 0 -69 -69 8336492 22073 0.57823 0.51560 X Schedule A, Part II, Line 10 Other Income: Foreign Currency Exchange Loss 69 false true X 17164 15391 1773 1773 RELATED PARTY RECEIVABLE 94434 94434 8003804 400000 6548339 6948339 1055465 452618 452618 1508083 8262220 400000 7288496 7688496 573724 452618 452618 1026342 Schedule D, Part IV, Line 2b Trust, Escrow, and Custodial Arrangements: The Organization assists its affiliates around the world in setting up their own organizations to administer Junior Achievement programs. The Organization holds funds on behalf of these affiliates for their expenses. The organization holds cash to satisfy the funds held of $145,969. 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. Schedule D, Part XI, Line 2d Book and tax difference: Revenue of Entities consolidated in financials, excluded for 990 purposes 6,548,339 Schedule D, Part XI, Line 4b Book and tax difference: Designated contribution to member nations treated as agency transactions for financial statement purposes 452,618* Schedule D, Part XII, Line 2d Book and tax difference: Expense of entities consolidated in financials, excluded for 990 purposes 7,288,496 Schedule D, Part XII, Line 4d Book Tax Difference: Designated Contributions to member nations treated as Agency Transactions for financial statement purposes 452,618* *The organization assumes acknowledgment responsibility for these grants. This is the most efficient approach with numerous member nations benefitting from an indvidual grant. Therefore, the organization includes the grant revenue and grant expense on form 990. true Sub-Saharan Africa 1 6 Maintaining offices student programs 560229 Sub-Saharan Africa Grantmaking 452618 Europe (Including Iceland and Greenland) Fundraising Sub-Saharan Africa Fundraising Middle East and North Africa Fundraising 1 6 1 6 1012847 1012847 Sub-Saharan Africa 50000 Wire Transfr Sub-Saharan Africa 39159 Wire Transfr Sub-Saharan Africa 51000 Wire Transfr Sub-Saharan Africa 31000 Wire Transfr Sub-Saharan Africa 95000 Wire Transfr Sub-Saharan Africa 55000 Wire Transfr Sub-Saharan Africa 31628 Wire Transfr Sub-Saharan Africa 56455 Wire Transfr Sub-Saharan Africa 37026 Wire Transfr Sub-Saharan Africa 6350 Wire Transfr 10 false false false false false false Schedule F, Part I, Question 2 Organization's procedures for monitoring the use of grant funds: Grants are to JA or member nations only. Most of the funding for the grants are provided by donors who place restrictions on the use of the monies. Grant usage requirements varies by donor. The reporting required is submitted to the organizations grant steward or directly to the donor. false false false false false false false ASHEESH ADVANI CHAIR, CEO - JA WORLDWIDE 415169 150000 990 45224 27300 638683 ELIZABETH BINTLIFF REGIONAL CEO 157235 21938 407 29940 181 209701 MARGIE WANG COO/CFO - JA WORLDWIDE 306633 66905 2838 45224 27865 449465 Schedule J, Part I, line 3 Executive Compensation: COMPENSATION IS PAID THROUGH A RELATED ORGANIZATION, JA WORLDWIDE, INC. PLEASE SEE SCHEDULE O, LINE 15A AND 15B DISCLOSURE REGARDING HOW COMPENSATION IS DETERMINED FOR THE CEO. FORM 990, PART III, LINE 1 ORGANIZATION'S MISSION CONT. Junior Achievement is 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. Form 990, Part VI, Section A, Line 2 FAMILY AND BUSINESS RELATIONSHIPS: THE FOLLOWING PERSONS ARE ALL EMPLOYEES OF A RELATED ORGANIZATION AND THEREFORE HAVE A BUSINESS RELATIONSHIP: *Asheesh Advani, CEO - JA Worldwide *Margie Wang, COO-CFO - JA Worldwide *Elizabeth Bintliff, CEO - JA AFRICA Form 990, Part VI, Section A, Line 6, 7A, & 7B MEMBERS: THE SOLE MEMBER OF JA AFRICA, INC. (JAA) SHALL BE JA WORLDWIDE, INC. WHICH HAS THE RIGHT TO ELECT AND REMOVE DIRECTORS. THE FOLLOWING ACTIONS REQUIRE APPROVAL BY THE MEMBER: 1) AMENDMENT, MODIFICATION, OR RESTATEMENT OF THE CERTIFICATE OR BYLAWS; 2) MERGER, CONSOLIDATION, REORGANIZATION, OR DISSOLUTION OF JAA OR THE SALE, LEASE OR EXCHANGE, OR OTHER DISPOSITION, TRANSFER OR CONVEYANCE OF ALL OR SUBSTANTIALLY ALL OF ITS ASSETS; 3) ANY MATERIAL CHANGE IN ANY CURRENT NONPROFIT PURPOSE AND OBJECTIVES OF JAA; 4) ENTERING INTO ANY OPERATING AGREEMENT BETWEEN JAA AND ANY OF ITS LOCAL AREAS, OTHER THAN IN SUBSTANTIALLY THE FORM PREVIOUSLY APPROVED BY THE MEMBER, OR MODIFYING OR AMENDING TO ANY MATERIAL EXTENT ANY SUCH OPERATING AGREEMENT IN A MANNER SUBSTANTIALLY INCONSISTENT WITH SUCH FORM. Form 990, Part VI, Section B, line 11b PROCESS TO REVIEW THE FORM 990: THE FORM 990 IS PREPARED BY A THIRD PARTY 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 PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: ALL OFFICERS, DIRECTORS, AND EMPLOYEES ARE REQUIRED ANNUALLY TO COMPLETE AND UPDATE A CONFLICT OF INTEREST DECLARATION AS A METHOD OF DISCLOSING AND ETHICALLY RESOLVING POTENTIAL CONFLICTS OF INTEREST. SHOULD ANY TRANSACTION OR ACT OF ANY OFFICER, DIRECTOR, AND EMPLOYEE CONSTITUTE A POSSIBLE CONFLICT OF INTEREST, THE INDIVIDUAL IS REQUIRED TO DISCLOSE ALL THE RELEVANT FACTS FOR CONSIDERATION TO DETERMINE WHETHER A CONFLICT OF INTEREST ACTUALLY EXISTS, AND IF SO, THE MANNER IN WHICH IT SHOULD BE RESOLVED. 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 of Governors of JA Worldwide, Inc., which is comprised of independent persons. By engaging an independent compensation consultant, the Committee considered comparable market data from published surveys and Form 990 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, Towers Watson. This review process is conducted annually and was last done in 2018. Form 990, Part VI, Section C, line 19 GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC: JA AFRICA MAKES ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII COMPENSATION: Compensation for Asheesh Advani and Margie Wang are for services as employees of JA Worldwide, Inc., a related organization. Compensation deliberations take into account services provided to the filing organization and its affiliates. Revenue presented in the Form 990 does not include the revenue of the 118 JA affiliates who are part of the global JA network that JA Worldwide oversees. In FYE 2018, revenue of all affiliates totaled $329,749.807. JA WORLDWIDE INC 745 ATLANTIC AVENUE BOSTON MA 02111 273666529 CHARITABLE DE 501(c)(3) LINE 7 NA false JA WORLDWIDE AMERICAS FOUNDATION 745 ATLANTIC AVENUE BOSTON MA 02111 CHARITABLE UY JA WORLDWIDE false JA ASIA PACIFIC Limited 745 ATLANTIC AVENUE BOSTON MA 02111 CHARITABLE HK JA WORLDWIDE false false false true false true false false false false false false false false true true false false true false