2016-02-10T10:11:02-06:00 2015-06-30 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2014-07-01 510078199 JUNIOR ACHIEVEMENT OF DELAWARE INC JUNI 3026504510 522 S WALNUT STREET WILMINGTON DE 19801 ROBERT EPPES PRESIDENT 3026504510 2016-02-01 true JOSEPH V GIORDANO CPA P01249336 3022660202 2016-02-10 2014 2016-08-17 19:52:53Z ROBERT F EPPES 522 S WALNUT STREET WILMINGTON DE 19801 1046276 false X WWW.JADELAWARE.ORG X 1956 DE THE 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. 28 28 22 0 681367 695608 296877 235039 3214 5848 20141 54366 1001599 990861 0 0 633085 669107 0 69337 446797 406619 1079882 1075726 -78283 -84865 1958288 1854819 485449 472450 1472839 1382369 THE 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. false false 850603 THE 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. 850603 true true false false false false false false false true true false false false false true true false false false false false false false true false false false false false false false false false false true false false false false false false false false false false false true 0 0 22 true false false false false false true true false false false false false false X 28 28 false false false false true true false true true false false true true true true true true true true false X X JEFFERY A TURI 3026544510 522 SOUTH WALNUT STREET WILMINGTON DE 19801 JENNIFER BAGLEY CHAIR 1.00 X 0 0 0 RICHARD GESSNER JR CHAIR-ELECT 1.00 X 0 0 0 BARRY WILLOUGHBY SECRETARY 1.00 X 0 0 0 JEFFREY TURI TREASURER 1.00 X 0 0 0 BERNICE WHALEY IMMEDIATE PA 1.00 X 0 0 0 CHRISTOPHER A BURKHARD BOARD DEV. C 1.00 X 0 0 0 DONALD FULTON BOARD DEV. C 1.00 X 0 0 0 RICHARD GIESELER BRANDING CHA 1.00 X 0 0 0 MELISSA GREENE ON-BOARDING 1.00 X 0 0 0 DR SCOTT JONES AUDIT CHAIR 1.00 X 0 0 0 GEORGE BARBER BOARD MEMBER 1.00 X 0 0 0 ED BRANDT BOARD MEMBER 1.00 X 0 0 0 FRAN DINUZZO BOARD MEMBER 1.00 X 0 0 0 JAMES H ERSKINE III BOARD MEMBER 1.00 X 0 0 0 GERARD ESPOSITO BOARD MEMBER 1.00 X 0 0 0 JASON GALINSKI BOARD MEMBER 1.00 X 0 0 0 LAURA M GLEASON SPHR BOARD MEMBER 1.00 X 0 0 0 HOLLIE GORMAN BOARD MEMBER 1.00 X 0 0 0 TODD HICKMAN BOARD MEMBER 1.00 X 0 0 0 MICHAEL P MCGAY BOARD MEMBER 1.00 X 0 0 0 RICHARD OLSON BOARD MEMBER 1.00 X 0 0 0 LUKE RHINE BOARD MEMBER 1.00 X 0 0 0 MARK STELLINI BOARD MEMBER 1.00 X 0 0 0 GARY STOCKBRIDGE BOARD MEMBER 1.00 X 0 0 0 ANDREA THOMSON BOARD MEMBER 1.00 X 0 0 0 BARRY TREXLER BOARD MEMBER 1.00 X 0 0 0 RICHARD WHITE BOARD MEMBER 1.00 X 0 0 0 JON WICKERT BOARD MEMBER 1.00 X 0 0 0 ROBERT EPPES PRESIDENT/EX 50.00 X 114439 0 725 114439 725 1 false false false 202499 493109 695608 BIZTOWN & FINANCE PARK 531190 235039 235039 235039 5848 5848 14145 -14145 -14145 -14145 84950 41270 43680 MISCELLANEOUS INCOME: COLLABO 18000 18000 MISCELLANEOUS INCOME: OTHER 6831 6831 24831 990861 235039 16534 125071 93803 18761 12507 378531 283898 56780 37853 125763 94322 18864 12577 39742 29807 5961 3974 29031 22107 6201 723 5872 4992 440 440 22759 18208 4551 83717 62788 20929 5118 4350 768 PROGRAM EXPENSE 87455 87455 FRANCHISE FEES 38867 38867 REPAIRS AND MAINTENANCE 38092 32378 5714 UTILITIES 25935 19451 6484 69773 58177 10333 1263 1075726 850603 155786 69337 159560 17913 87884 56256 31549 30272 10859 4925 3069140 1497001 1488500 1572139 97503 92303 82433 81011 1958288 1854819 32749 37309 2700 5141 450000 430000 485449 472450 X 1232655 1160014 240184 222355 1472839 1382369 1958288 1854819 -84865 -5605 X false true X true false X 620039 709067 685925 681367 695608 3392006 620039 709067 685925 681367 695608 3392006 3392006 2837 2513 2461 3214 5848 16873 24831 24831 3433710 2034251 0.98790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 97503 -3811 1389 92303 87521 11380 1398 97503 84086 4791 1356 87521 87246 -2053 1107 84086 75119 13330 1203 87246 1.00000 false false 2148129 767521 1380608 507893 484208 23685 413118 245272 167846 1572139 X 999401 -5605 14145 8540 990861 990861 1089871 14145 14145 1075726 1075726 SCHEDULE D, PAGE 3, PART X JUNIOR 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. HALL OF FAME 58150 58150 29139 HOCKEY CHALLENG 26561 26561 10667 84711 84711 39806 39806 44905 RICHARD GESSNERCAPITAL ONE 360 BOARD MEMBER 20000 MORTGAGE false SCHEDULE L, PART V DURING 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. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS 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 7A THE GOVERNING BODY IS ELECTED ANNUALLY BY THE ORGANIZATION'S MEMBERSHIP. EACH MEMBER IS ENTITLED TO ONE VOTE. FORM 990, PAGE 6, PART VI, LINE 11B A 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 12C DISCLOSURES OF CONFLICTS OF INTEREST ARE MADE ANNUALLY IN WRITING AND ARE REVIEWED BY THE ORGANIZATION'S MANAGEMENT. FORM 990, PAGE 6, PART VI, LINE 15A COMPARABLE 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 15B COMPARABLE 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 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.