JUNIOR ACHIEVEMENT OF DELAWARE INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
JUNIOR ACHIEVEMENT OF DELAWARE INC (EIN 51-0078199)
Tax period
2014-07-01 to 2015-06-30
Filed
2016-02-10
IRS object ID
201630419349300928
Schema version
2014v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2016-02-10T10:11:02-06:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN203934956PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WHISMAN GIORDANO & ASSOCIATES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1111 CONTINENTAL DR STE 210AddressLine1Txt
CityNEWARKCityNm
State AbbreviationDEStateAbbreviationCd
ZIP197134330ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN510078199EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JUNIOR ACHIEVEMENT OF DELAWARE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJUNIBusinessNameControlTxt
Phone3026504510PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1522 S WALNUT STREETAddressLine1Txt
CityWILMINGTONCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19801ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT EPPESPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3026504510PhoneNum
Signature2016-02-01SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOSEPH V GIORDANO CPAPreparerPersonNm
PTINP01249336PTIN
Phone3022660202PhoneNum
Preparation2016-02-10PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-08-17 19:52:53ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT F EPPESPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1522 S WALNUT STREETAddressLine1Txt
CityWILMINGTONCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19801ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,046,276GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.JADELAWARE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1956FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION'S MISSION IS TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN BOTH THE LOCAL AND GLOBAL ECONOMY THROUGH WORK READINESS, ENTREPRENEURSHIP, AND FINANCIAL LITERACY.ActivityOrMissionDesc
Voting Members Governing Body28VotingMembersGoverningBodyCnt
Voting Members Independent28VotingMembersIndependentCnt
Total Employee22TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$681,367PYContributionsGrantsAmt
CY Contributions Grants$695,608CYContributionsGrantsAmt
PY Program Service Revenue$296,877PYProgramServiceRevenueAmt
CY Program Service Revenue$235,039CYProgramServiceRevenueAmt
PY Investment Income$3,214PYInvestmentIncomeAmt
CY Investment Income$5,848CYInvestmentIncomeAmt
PY Other Revenue$20,141PYOtherRevenueAmt
CY Other Revenue$54,366CYOtherRevenueAmt
PY Total Revenue$1,001,599PYTotalRevenueAmt
CY Total Revenue$990,861CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$633,085PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$669,107CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$69,337CYTotalFundraisingExpenseAmt
PY Other Expenses$446,797PYOtherExpensesAmt
CY Other Expenses$406,619CYOtherExpensesAmt
PY Total Expenses$1,079,882PYTotalExpensesAmt
CY Total Expenses$1,075,726CYTotalExpensesAmt
PY Revenues Less Expenses-$78,283PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$84,865CYRevenuesLessExpensesAmt
Total Assets BOY$1,958,288TotalAssetsBOYAmt
Total Assets EOY$1,854,819TotalAssetsEOYAmt
Total Liabilities BOY$485,449TotalLiabilitiesBOYAmt
Total Liabilities EOY$472,450TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,472,839NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,382,369NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATION'S MISSION IS TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN BOTH THE LOCAL AND GLOBAL ECONOMY THROUGH WORK READINESS, ENTREPRENEURSHIP, AND FINANCIAL LITERACY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$850,603ExpenseAmt
DescTHE ORGANIZATION'S MISSION IS ACCOMPLISHED THROUGH A DIVERSE PORTFOLIO OF ROBUST, VOLUNTEER-LED PROGRAMS SPANNING KINDERGARTEN THROUGH THE TWELFTH GRADE. THESE INCLUDE JA BIZTOWN, JA FINANCE PARK AND THE JA INNOVATION HUB, WHICH COMPRISE JUNIOR ACHIEVEMENT OF DELAWARE, INC.'S ONE-OF-A-KIND 13,000 SQUARE FOOT EXPERIENTIAL LEARNING CENTER, JA CAMPUS. OVER 85,000 STUDENTS HAVE BECOME "ADULTS FOR A DAY" AT THE JA, MAKING CRITICAL FINANCIAL, EDUCATIONAL, AND CAREER DECISIONS IN AN ENVIRONMENT WHERE CONSEQUENCES ARE REAL ENOUGH TO MAKE AN INDELIBLE EDUCATIONAL IMPACT. LAST YEAR, 15,580 STUDENTS WERE SERVED AT JA CAMPUS IN SCHOOLS AND COMMUNITY CENTERS ACROSS THE STATE AND IN NEARBY SALEM AND CECIL COUNTIES. OVER 100 SCHOOLS AND AGENCIES PARTICIPATED DURING THE 2014-15 YEAR ACADEMIC.Desc
Total Program Service Expenses$850,603TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemYes (true)BusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee22EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members28GoverningBodyVotingMembersCnt
Independent Voting Member28IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJEFFERY A TURIPersonNm
Phone3026544510PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1522 SOUTH WALNUT STREETAddressLine1Txt
CityWILMINGTONCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19801ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JENNIFER BAGLEY
CHAIR1.00Yes (X)$0$0$0
RICHARD GESSNER JR
CHAIR-ELECT1.00Yes (X)$0$0$0
BARRY WILLOUGHBY
SECRETARY1.00Yes (X)$0$0$0
JEFFREY TURI
TREASURER1.00Yes (X)$0$0$0
BERNICE WHALEY
IMMEDIATE PA1.00Yes (X)$0$0$0
CHRISTOPHER A BURKHARD
BOARD DEV. C1.00Yes (X)$0$0$0
DONALD FULTON
BOARD DEV. C1.00Yes (X)$0$0$0
RICHARD GIESELER
BRANDING CHA1.00Yes (X)$0$0$0
MELISSA GREENE
ON-BOARDING1.00Yes (X)$0$0$0
DR SCOTT JONES
AUDIT CHAIR1.00Yes (X)$0$0$0
GEORGE BARBER
BOARD MEMBER1.00Yes (X)$0$0$0
ED BRANDT
BOARD MEMBER1.00Yes (X)$0$0$0
FRAN DINUZZO
BOARD MEMBER1.00Yes (X)$0$0$0
JAMES H ERSKINE III
BOARD MEMBER1.00Yes (X)$0$0$0
GERARD ESPOSITO
BOARD MEMBER1.00Yes (X)$0$0$0
JASON GALINSKI
BOARD MEMBER1.00Yes (X)$0$0$0
LAURA M GLEASON SPHR
BOARD MEMBER1.00Yes (X)$0$0$0
HOLLIE GORMAN
BOARD MEMBER1.00Yes (X)$0$0$0
TODD HICKMAN
BOARD MEMBER1.00Yes (X)$0$0$0
MICHAEL P MCGAY
BOARD MEMBER1.00Yes (X)$0$0$0
RICHARD OLSON
BOARD MEMBER1.00Yes (X)$0$0$0
LUKE RHINE
BOARD MEMBER1.00Yes (X)$0$0$0
MARK STELLINI
BOARD MEMBER1.00Yes (X)$0$0$0
GARY STOCKBRIDGE
BOARD MEMBER1.00Yes (X)$0$0$0
ANDREA THOMSON
BOARD MEMBER1.00Yes (X)$0$0$0
BARRY TREXLER
BOARD MEMBER1.00Yes (X)$0$0$0
RICHARD WHITE
BOARD MEMBER1.00Yes (X)$0$0$0
JON WICKERT
BOARD MEMBER1.00Yes (X)$0$0$0
ROBERT EPPES
PRESIDENT/EX50.00$114,439$0$725Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$114,439TotalReportableCompFromOrgAmt
Total Other Compensation$725TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$202,499GovernmentGrantsAmt
All Other Contributions$493,109AllOtherContributionsAmt
Total Contributions$695,608TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescBIZTOWN & FINANCE PARKDesc
Business531190BusinessCd
Total Revenue Column$235,039TotalRevenueColumnAmt
Related Or Exempt Func Income$235,039RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$235,039TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,848TotalRevenueColumnAmt
Exclusion$5,848ExclusionAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$14,145RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real-$14,145RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$14,145TotalRevenueColumnAmt
Exclusion-$14,145ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$84,950FundraisingGrossIncomeAmt
Fundraising Direct Expenses$41,270FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$43,680TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
MISCELLANEOUS INCOME: COLLABO$18,000$18,000
MISCELLANEOUS INCOME: OTHER$6,831$6,831
FieldValueIRS element (for citing)
Other Revenue Total$24,831OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$990,861TotalRevenueColumnAmt
Related Or Exempt Func Income$235,039RelatedOrExemptFuncIncomeAmt
Exclusion$16,534ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$125,071TotalAmt
Program Services$93,803ProgramServicesAmt
Management And General$18,761ManagementAndGeneralAmt
Fundraising$12,507FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$378,531TotalAmt
Program Services$283,898ProgramServicesAmt
Management And General$56,780ManagementAndGeneralAmt
Fundraising$37,853FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$125,763TotalAmt
Program Services$94,322ProgramServicesAmt
Management And General$18,864ManagementAndGeneralAmt
Fundraising$12,577FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$39,742TotalAmt
Program Services$29,807ProgramServicesAmt
Management And General$5,961ManagementAndGeneralAmt
Fundraising$3,974FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$29,031TotalAmt
Program Services$22,107ProgramServicesAmt
Management And General$6,201ManagementAndGeneralAmt
Fundraising$723FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,872TotalAmt
Program Services$4,992ProgramServicesAmt
Management And General$440ManagementAndGeneralAmt
Fundraising$440FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$22,759TotalAmt
Program Services$18,208ProgramServicesAmt
Management And General$4,551ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$83,717TotalAmt
Program Services$62,788ProgramServicesAmt
Management And General$20,929ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,118TotalAmt
Program Services$4,350ProgramServicesAmt
Management And General$768ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PROGRAM EXPENSE$87,455$87,455
FRANCHISE FEES$38,867$38,867
REPAIRS AND MAINTENANCE$38,092$32,378$5,714
UTILITIES$25,935$19,451$6,484

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$69,773TotalAmt
Program Services$58,177ProgramServicesAmt
Management And General$10,333ManagementAndGeneralAmt
Fundraising$1,263FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,075,726TotalAmt
Program Services$850,603ProgramServicesAmt
Management And General$155,786ManagementAndGeneralAmt
Fundraising$69,337FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$159,560BOYAmt
EOY$17,913EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$87,884BOYAmt
EOY$56,256EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$31,549BOYAmt
EOY$30,272EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$10,859BOYAmt
EOY$4,925EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,069,140LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,497,001LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,488,500BOYAmt
EOY$1,572,139EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$97,503BOYAmt
EOY$92,303EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$82,433BOYAmt
EOY$81,011EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,958,288BOYAmt
EOY$1,854,819EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$32,749BOYAmt
EOY$37,309EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,700BOYAmt
EOY$5,141EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$450,000BOYAmt
EOY$430,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$485,449BOYAmt
EOY$472,450EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,232,655BOYAmt
EOY$1,160,014EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$240,184BOYAmt
EOY$222,355EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,472,839BOYAmt
EOY$1,382,369EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,958,288BOYAmt
EOY$1,854,819EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$84,865ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$5,605NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$620,039CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$709,067CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$685,925CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$681,367CurrentTaxYearMinus1YearAmt
Current Tax Year$695,608CurrentTaxYearAmt
Total$3,392,006TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$620,039CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$709,067CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$685,925CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$681,367CurrentTaxYearMinus1YearAmt
Current Tax Year$695,608CurrentTaxYearAmt
Total$3,392,006TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$3,392,006PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,837CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,513CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,461CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,214CurrentTaxYearMinus1YearAmt
Current Tax Year$5,848CurrentTaxYearAmt
Total$16,873TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$24,831CurrentTaxYearAmt
Total$24,831TotalAmt
FieldValueIRS element (for citing)
Total Support$3,433,710TotalSupportAmt
Gross Receipts Rltd Activities$2,034,251GrossReceiptsRltdActivitiesAmt
Public Support CY1700.98790PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$97,503BeginningYearBalanceAmt
Investment Earnings Or Losses-$3,811InvestmentEarningsOrLossesAmt
Administrative Expenses$1,389AdministrativeExpensesAmt
End Year Balance$92,303EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$87,521BeginningYearBalanceAmt
Investment Earnings Or Losses$11,380InvestmentEarningsOrLossesAmt
Administrative Expenses$1,398AdministrativeExpensesAmt
End Year Balance$97,503EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$84,086BeginningYearBalanceAmt
Investment Earnings Or Losses$4,791InvestmentEarningsOrLossesAmt
Administrative Expenses$1,356AdministrativeExpensesAmt
End Year Balance$87,521EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$87,246BeginningYearBalanceAmt
Investment Earnings Or Losses-$2,053InvestmentEarningsOrLossesAmt
Administrative Expenses$1,107AdministrativeExpensesAmt
End Year Balance$84,086EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$75,119BeginningYearBalanceAmt
Investment Earnings Or Losses$13,330InvestmentEarningsOrLossesAmt
Administrative Expenses$1,203AdministrativeExpensesAmt
End Year Balance$87,246EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,148,129OtherCostOrOtherBasisAmt
Depreciation$767,521DepreciationAmt
Book Value$1,380,608BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$507,893OtherCostOrOtherBasisAmt
Depreciation$484,208DepreciationAmt
Book Value$23,685BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$413,118OtherCostOrOtherBasisAmt
Depreciation$245,272DepreciationAmt
Book Value$167,846BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,572,139TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$999,401TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$5,605NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$14,145DonatedServicesAndUseFcltsAmt
Revenue Not Reported$8,540RevenueNotReportedAmt
Revenue Subtotal$990,861RevenueSubtotalAmt
Total Revenue Per Form990$990,861TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,089,871TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$14,145DonatedServicesUseFcltsAmt
Expenses Not Reported$14,145ExpensesNotReportedAmt
Expenses Subtotal$1,075,726ExpensesSubtotalAmt
Total Expenses Per Form990$1,075,726TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationJUNIOR ACHIEVEMENT OF DELAWARE, INC. IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. IN ADDITION, THE ENTITY HAS BEEN CLASSIFIED AS ONE THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). ALTHOUGH THE ENTITY IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ENTITY IS REQUIRED TO ADHERE TO ASC 740 "ACCOUNTING FOR INCOME TAXES", WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT UNDER 501(C)(3). ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENTS RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE JUNE 30, 2012, 2013 AND 2014 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE; HOWEVER, THE ENTITY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ENTITY BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED IN INCOME TAX EXPENSE. THERE ARE NO INTEREST AND PENALTIES AS OF JUNE 30, 2015 AND 2014.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1HALL OF FAMEEvent1Nm
Gross Receipts Event1$58,150GrossReceiptsEvent1Amt
Gross Revenue Event1$58,150GrossRevenueEvent1Amt
Other Direct Expenses Event1$29,139OtherDirectExpensesEvent1Amt
Event2HOCKEY CHALLENGEvent2Nm
Gross Receipts Event2$26,561GrossReceiptsEvent2Amt
Gross Revenue Event2$26,561GrossRevenueEvent2Amt
Other Direct Expenses Event2$10,667OtherDirectExpensesEvent2Amt
Gross Receipts Total$84,711GrossReceiptsTotalAmt
Gross Revenue Total Events$84,711GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$39,806OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$39,806DirectExpenseSummaryEventsAmt
Net Income Summary$44,905NetIncomeSummaryAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RICHARD GESSNERCAPITAL ONE 360BusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionBOARD MEMBERRelationshipDescriptionTxt
Transaction$20,000TransactionAmt
TransactionMORTGAGETransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE L, PART VFormAndLineReferenceDesc
ExplanationDURING THE FISCAL YEAR RICHARD GESSNER WAS VICE PRESIDENT, DELAWARE MARKET LIASON FOR CAPITAL ONE 360. CAPITAL ONE 360 HOLDS THE MORTGAGE FOR JUNIOR ACHIEVEMENT OF DELAWARE, INC. JUNIOR ACHIEVEMENT'S MORTGAGE PAYMENTS FOR THE YEAR TOTALED 20,000.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6MEMBERS CONSIST OF ANY PERSON OR ORGANIZATION WHO DESIRES MEMBERSHIP IN THE ORGANIZATION AND CONTRIBUTES THE MINIMUM 50 MEMBERSHIP FEE.
FORM 990, PAGE 6, PART VI, LINE 7ATHE GOVERNING BODY IS ELECTED ANNUALLY BY THE ORGANIZATION'S MEMBERSHIP. EACH MEMBER IS ENTITLED TO ONE VOTE.
FORM 990, PAGE 6, PART VI, LINE 11BA COPY OF FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY ELECTRONICALLY FOR REVIEW AND APPROVAL PRIOR TO SUBMISSION.
FORM 990, PAGE 6, PART VI, LINE 12CDISCLOSURES OF CONFLICTS OF INTEREST ARE MADE ANNUALLY IN WRITING AND ARE REVIEWED BY THE ORGANIZATION'S MANAGEMENT.
FORM 990, PAGE 6, PART VI, LINE 15ACOMPARABLE DATA AND PERFORMANCE IS EVALUATED WHEN DETERMINING COMPENSATION FOR ALL EMPLOYEES. COMPENSATION OF THE PRESIDENT IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. COMPENSATION OF OTHER STAFF IS REVIEWED AND APPROVED BY THE PRESIDENT.
FORM 990, PAGE 6, PART VI, LINE 15BCOMPARABLE DATA AND PERFORMANCE IS EVALUATED WHEN DETERMINING COMPENSATION FOR ALL EMPLOYEES. COMPENSATION OF THE PRESIDENT IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. COMPENSATION OF OTHER STAFF IS REVIEWED AND APPROVED BY THE PRESIDENT.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.

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