JUNIOR ACHIEVEMENT OF DELAWARE INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: JUNIOR ACHIEVEMENT OF DELAWARE INC (EIN 51-0078199)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-12
IRS object ID: 201400439349301885
Schema version: 2012v2.3
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule L
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-12T16:08:09-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WHISMAN GIORDANO & ASSOCIATES LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	111 CONTINENTAL DR STE 210	AddressLine1
City	NEWARK	City
State	DE	State
ZIP Code	197134330	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	510078199	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	JUNIOR ACHIEVEMENT OF DELAWARE INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	JUNI	NameControl
Phone	3026504510	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	522 S WALNUT STREET	AddressLine1
City	WILMINGTON	City
State	DE	State
ZIP Code	19801	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ROBERT EPPES	Name
Title	PRESIDENT	Title
Phone	3026504510	Phone
Date Signed	2014-01-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JOSEPH V GIORDANO CPA	Name
Phone	3022660202	Phone
Date Prepared	2014-02-07	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	ROBERT F EPPES	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	522 S WALNUT STREET	AddressLine1
City	WILMINGTON	City
State	DE	State
ZIP Code	19801	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1262355	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.JADELAWARE.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1956	YearFormation
State Legal Domicile	DE	StateLegalDomicile
Activity Or Mission Description	JUNIOR ACHIEVEMENT OF DELAWARE EMPOWERS YOUNG PEOPLE TO OWN THEIR ECONOMIC SUCCESS. THE ORGANIZATION'S MISSION IS TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED LOCALLY AND IN THE GLOBAL ECONOMY THROUGH WORK READINESS, ENTREPRENEURSHIP, AND FINANCIAL LITERACY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	36	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	36	NbrIndependentVotingMembers
Total Nbr Employees	23	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	709067	ContributionsGrantsPriorYear
Contributions Grants Current Year	735925	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	437167	ProgramServiceRevenuePriorYear
Program Service Revenue CY	354100	ProgramServiceRevenueCY
Investment Income Prior Year	2513	InvestmentIncomePriorYear
Investment Income Current Year	2461	InvestmentIncomeCurrentYear
Other Revenue Prior Year	97022	OtherRevenuePriorYear
Other Revenue Current Year	64732	OtherRevenueCurrentYear
Total Revenue Prior Year	1245769	TotalRevenuePriorYear
Total Revenue Current Year	1157218	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	572781	SalariesEtcPriorYear
Salaries Etc Current Year	604366	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	85902	TotalFundrsngExpCurrentYear
Other Expense Prior Year	488390	OtherExpensePriorYear
Other Expenses Current Year	444989	OtherExpensesCurrentYear
Total Expenses Prior Year	1061171	TotalExpensesPriorYear
Total Expenses Current Year	1049355	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	184598	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	107863	RevenuesLessExpensesCY
Total Assets BOY	2077742	TotalAssetsBOY
Total Assets EOY	2104278	TotalAssetsEOY
Total Liabilities BOY	646748	TotalLiabilitiesBOY
Total Liabilities EOY	562716	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1430994	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1541562	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	JUNIOR ACHIEVEMENT OF DELAWARE EMPOWERS YOUNG PEOPLE TO OWN THEIR ECONOMIC SUCCESS. THE ORGANIZATION'S MISSION IS TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED LOCALLY AND IN THE GLOBAL ECONOMY THROUGH WORK READINESS, ENTREPRENEURSHIP, AND FINANCIAL LITERACY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	785772	Expense
Revenue	404100	Revenue
Description	THE ORGANIZATION'S MISSION IS ACCOMPLISHED THROUGH A DIVERSE PORTFOLIO OF ROBUST, VOLUNTEER-LED PROGRAMS SPANNING KINDERGARTEN THROUGH THE 12TH GRADE. THESE INCLUDE JA BIZTOWN, JA FINANCE PARK AND THE INNOVATION HUB, WHICH COMPRISE JA OF DELAWARE'S ONE-OF-A-KIND 13,000 SQUARE FOOT EXPERIENTIAL LEARNING LABORATORY. OVER 66,000 STUDENTS HAVE BECOME "ADULTS FOR A DAY" AT JA LAB, MAKING CRITICAL FINANCIAL, EDUCATIONAL, AND CAREER DECISIONS THAT DEMONSTRATE A SUCCESSFUL PATHWAY TO HIGH SCHOOL GRADUATION AND POST SECONDARY EDUCATION.	Description
Total Program Service Expense	785772	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	23	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	36	NbrVotingGoverningBodyMembers
Number Independent Voting Members	36	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JEFFERY A TURI	NamePerson
Telephone Number	3026544510	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	522 SOUTH WALNUT STREET	AddressLine1
City	WILMINGTON	City
State	DE	State
ZIP Code	19801	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (37 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
CHRISTOPHER BURKHARD
CHAIR	1.00	X	0	0	0
BERNICE WHALEY
CHAIR-ELECT	1.00	X	0	0	0
BARRY WILLOUGHBY
SECRETARY/GE	1.00	X	0	0	0
JEFFREY TURI
TREASURER	1.00	X	0	0	0
JENNIFER BAGLEY
EVENTS CHAIR	1.00	X	0	0	0
GREG BALLANCE
BOARD MEMBER	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
DAVID CURTIS
BOARD MEMBER	1.00	X	0	0	0
FRAN DINUZZO
BOARD MEMBER	1.00	X	0	0	0
JAMES DUNCAN
BOARD MEMBER	1.00	X	0	0	0
PEGGY EDDENS
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
DONALD FULTON
CAPABILITY C	1.00	X	0	0	0
JASON GALINSKI
BOARD MEMBER	1.00	X	0	0	0
STEPHEN GAUS
BOARD MEMBER	1.00	X	0	0	0
RICHARD GESSNER JR
BOARD MEMBER	1.00	X	0	0	0
RICHARD GEISELER
BOARD MEMBER	1.00	X	0	0	0
HOLLIE GORMAN
BOARD MEMBER	1.00	X	0	0	0
MATTHEW GREENBERG
BOARD MEMBER	1.00	X	0	0	0
MELISSA GREENE
BOARD MEMBER	1.00	X	0	0	0
DAVID HAUFLER
BOARD MEMBER	1.00	X	0	0	0
TODD HICKMAN
BOARD MEMBER	1.00	X	0	0	0
DR SCOTT JONES
AUDIT CHAIR	1.00	X	0	0	0
JEFFREY KEEFER
BOARD MEMBER	1.00	X	0	0	0
RICHARD OLSON
BOARD MEMBER	1.00	X	0	0	0
MARK STELLINI
BOARD MEMBER	1.00	X	0	0	0
GARY STOCKBRIDGE
SO DE EXPANS	1.00	X	0	0	0
TOMMY TAYLOR
BOARD MEMBER	1.00	X	0	0	0
ANDREA THOMSON
BOARD MEMBER	1.00	X	0	0	0
DANIEL TIPTON
BOARD MEMBER	1.00	X	0	0	0
BARRY TREXLER
BOARD MEMBER	1.00	X	0	0	0
THERESA VENDRZYK KOUGH
BOARD MEMBER	1.00	X	0	0	0
RICHARD WHITE
BOARD MEMBER	1.00	X	0	0	0
SCOTT HAHN
NAT. AT-LARG	1.00	X	0	0	0
ROBERT EPPES
PRESIDENT	50.00		114927	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	114927	TotalReportableCompFromOrg
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	43100	GovernmentGrants
All Other Contributions	692825	AllOtherContributions
Noncash Contributions	34800	NoncashContributions
Total Contributions	735925	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
BIZTOWN & FINANCE PARK	531190	270583	270583
PROGRAM EVENTS	611600	83517	83517

Field	Value	IRS element (for citing)
Total Program Service Revenue	354100	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2461	TotalRevenueColumn
Exclusion	$2,461	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	10400	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	13645	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	-3245	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-3245	TotalRevenueColumn
Exclusion	-$3,245	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	157469	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	91492	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	65977	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS INCOME	Description
Total Revenue Column	2000	TotalRevenueColumn
Exclusion	$2,000	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	2000	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1157218	TotalRevenueColumn
Related Or Exempt Function Income	354100	RelatedOrExemptFunctionIncome
Exclusion	$1,216	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	154223	Total
Program Services	138801	ProgramServices
Management And General	7711	ManagementAndGeneral
Fundraising	7711	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	315234	Total
Program Services	189819	ProgramServices
Management And General	72097	ManagementAndGeneral
Fundraising	53318	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	98008	Total
Program Services	68606	ProgramServices
Management And General	16661	ManagementAndGeneral
Fundraising	12741	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	36901	Total
Program Services	25831	ProgramServices
Management And General	6273	ManagementAndGeneral
Fundraising	4797	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	13432	Total
Program Services	7292	ProgramServices
Management And General	6140	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	15779	Total
Program Services	13412	ProgramServices
Management And General	2367	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	5457	Total
Program Services	4639	ProgramServices
Management And General	409	ManagementAndGeneral
Fundraising	409	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	24800	Total
Program Services	16616	ProgramServices
Management And General	8184	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	82792	Total
Program Services	62101	ProgramServices
Management And General	20706	ManagementAndGeneral
Fundraising	-15	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	9931	Total
Program Services	9201	ProgramServices
Management And General	730	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
PROGRAM EXPENSE	107403	107403
REPAIRS AND MAINTENANCE	41916	31437	10479
PUBLIC RELATIONS	31792	31792
UTILITIES	30381	20355	10026

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	81306	Total
Program Services	58467	ProgramServices
Management And General	15898	ManagementAndGeneral
Fundraising	6941	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1049355	Total
Program Services	785772	ProgramServices
Management And General	177681	ManagementAndGeneral
Fundraising	85902	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	14130	BOY
EOY	150160	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	120386	BOY
EOY	127947	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	154395	BOY
EOY	95371	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	2844	BOY
EOY	6066	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	2886268	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1333530	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1581701	BOY
EOY	1552738	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	84086	BOY
EOY	87521	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	120200	BOY
EOY	84475	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2077742	BOY
EOY	2104278	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	30320	BOY
EOY	26113	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	16500	BOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	599928	BOY
EOY	536603	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	646748	BOY
EOY	562716	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1169560	BOY
EOY	1127969	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	261434	BOY
EOY	413593	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1430994	BOY
EOY	1541562	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2077742	BOY
EOY	2104278	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	107863	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	2705	ReconciliationUnrealizedInvest
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	984656	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	694136	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	620039	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	709067	CurrentTaxYearMinus1Year
Current Tax Year	685925	CurrentTaxYear
Total	3693823	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	328980	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	519239	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	437167	CurrentTaxYearMinus1Year
Current Tax Year	404100	CurrentTaxYear
Total	1689486	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	462	CurrentTaxYearMinus1Year
Current Tax Year	2000	CurrentTaxYear
Total	2462	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	984656	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1023116	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1139278	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1146696	CurrentTaxYearMinus1Year
Current Tax Year	1092025	CurrentTaxYear
Total	5385771	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	24900	CurrentTaxYearMinus3Years
Total	24900	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	24900	CurrentTaxYearMinus3Years
Total	24900	Total

Field	Value	IRS element (for citing)
Public Support Total509	5360871	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2229	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	20940	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2837	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2513	CurrentTaxYearMinus1Year
Current Tax Year	2461	CurrentTaxYear
Total	30980	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2229	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	20940	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2837	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2513	CurrentTaxYearMinus1Year
Current Tax Year	2461	CurrentTaxYear
Total	30980	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	17249	CurrentTaxYearMinus4Years
Total	17249	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1004134	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1044056	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1142115	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1149209	CurrentTaxYearMinus1Year
Current Tax Year	1094486	CurrentTaxYear
Total	5434000	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.98650	PublicSupportPercentage509
Prior Year Support Percentage	0.98490	PriorYearSupportPercentage
Investment Income Percentage	0.01000	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.01000	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	84086	BeginningOfYearBalance
Investment Earnings Or Losses	4791	InvestmentEarningsOrLosses
Administrative Expenses	1356	AdministrativeExpenses
End Of Year Balance	87521	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	87246	BeginningOfYearBalance
Investment Earnings Or Losses	-2053	InvestmentEarningsOrLosses
Administrative Expenses	1107	AdministrativeExpenses
End Of Year Balance	84086	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	75119	BeginningOfYearBalance
Investment Earnings Or Losses	13330	InvestmentEarningsOrLosses
Administrative Expenses	1203	AdministrativeExpenses
End Of Year Balance	87246	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	67057	BeginningOfYearBalance
Investment Earnings Or Losses	9033	InvestmentEarningsOrLosses
Administrative Expenses	971	AdministrativeExpenses
End Of Year Balance	75119	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	89304	BeginningOfYearBalance
Investment Earnings Or Losses	-21351	InvestmentEarningsOrLosses
Administrative Expenses	896	AdministrativeExpenses
End Of Year Balance	67057	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	1.00000	BoardDesignatedEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2127375	OtherCostOrOtherBasis
Depreciation	651914	Depreciation
Book Value	1475461	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	491931	OtherCostOrOtherBasis
Depreciation	464780	Depreciation
Book Value	27151	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	266962	OtherCostOrOtherBasis
Depreciation	216836	Depreciation
Book Value	50126	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1552738	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	1173568	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	2705	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	13645	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	16350	RevenueNotRptdF990
Revenue Subtotal	1157218	RevenueSubtotal
Total Revenue Per Form990	1157218	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1063000	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	13645	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	13645	ExpensesNotRptdF990
Expenses Subtotal	1049355	ExpensesSubtotal
Total Expenses Per Form990	1049355	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	LIABILITY UNDER FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PAGE 3, PART X	ReturnReference
Explanation	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	Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	JA INVITATIONAL	NameOfEvent1
Gross Receipts Event1	62483	GrossReceiptsEvent1
Gross Revenue Event1	62483	GrossRevenueEvent1
Other Direct Expenses Event1	21391	OtherDirectExpensesEvent1
Name Of Event2	HALL OF FAME	NameOfEvent2
Gross Receipts Event2	43500	GrossReceiptsEvent2
Gross Revenue Event2	43500	GrossRevenueEvent2
Other Direct Expenses Event2	40668	OtherDirectExpensesEvent2
Total Number Of Other Events	2	TotalNumberOfOtherEvents
Gross Receipts Other Events	51486	GrossReceiptsOtherEvents
Gross Revenue Other Events	51486	GrossRevenueOtherEvents
Other Direct Expenses Other Events	29433	OtherDirectExpensesOtherEvents
Gross Receipts Total	157469	GrossReceiptsTotal
Gross Revenue Total Events	157469	GrossRevenueTotalEvents
Other Direct Expenses Total Events	91492	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	91492	DirectExpenseSummaryEvents
Net Income Summary	65977	NetIncomeSummary

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RICHARD GESSNERCAPITAL ONE 360	BusinessNameLine1

Field	Value	IRS element (for citing)
Relationship	BOARD MEMBER	Relationship
Amount Of Transaction	88124	AmountOfTransaction
Description Of Transaction	MORTGAGE	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

Form990 Schedule L Part V Form990ScheduleLPartV

Field	Value	IRS element (for citing)
Identifier	ADDITIONAL INFORMATION	Identifier
Return Reference	SCHEDULE L PART V	ReturnReference
Explanation	DURING THE FISCAL YEAR RICHARD GESSNER WAS VICE PRESIDENT DELAWARE MARKET LIAISON FOR CAPITAL ONE 360 CAPITAL ONE 360 HOLDS THE MORTGAGE FOR JUNIOR ACHIEVEMENT OF DELAWAREINC JUNIOR ACHIEVEMENTS MORTGAGE PAYMENTS FOR THE YEAR TOTALED 88124	Explanation

Schedule M IRS990ScheduleM

Other Non Cash Contributions Table OtherNonCashContributionsTable

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	2	NumberOfContributions
Noncash Contribs Rptd F990	34800	NoncashContribsRptdF990

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	JUNIOR ACHIEVEMENT OF DELAWARE EMPOWERS YOUNG PEOPLE TO OWN THEIR ECONOMIC SUCCESS. THE ORGANIZATION'S MISSION IS TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED LOCALLY AND IN THE GLOBAL ECONOMY THROUGH WORK READINESS, ENTREPRENEURSHIP, AND FINANCIAL LITERACY.
CLASSES OF MEMBERS OR STOCKHOLDERS	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.
ELECTION OF MEMBERS AND THEIR RIGHTS	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.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	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.
ENFORCEMENT OF CONFLICTS POLICY	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.
COMPENSATION PROCESS FOR TOP OFFICIAL	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.
COMPENSATION PROCESS FOR OFFICERS	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.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.