2014-03-17T18:29:52-05:00 2013-06-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2012-07-01 841267604 Junior Achievement USA % TIMOTHY ARMIJO JUNI 7195408000 One Education Way Suite Colorado Springs CO 80906 TIMOTHY ARMIJO 7195408000 2014-02-10 true Rita F Worster CPA 7194714290 2012 2015-11-30 17:44:51Z Jack Kosakowski Pres CEO ONE EDUCATION WAY Colorado Springs CO 80906 41197121 false 1116 X www.JA.org X 1992 CO JA empowers young people to own their economic success through volun- teer-delivered programs which give students knowledge & skills in financial literacy, work readiness, and entrepreneurship. 29 28 93 0 0 12116945 20020733 5059280 4930109 376682 397560 8313589 8544605 25866496 33893007 6652849 4010885 0 0 9062763 9325721 0 0 1396999 10076914 13661844 25792526 26998450 73970 6894557 18661525 25674457 5716845 5879306 12944680 19795151 X TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY. SEE ADDITIONAL MISSION INFORMATION ON SCHEDULE O. false false 20609356 4010885 13461368 THE ORGANIZATION ASSISTED ITS US AREAS IN SETTING UP AND/OR MAINTAINING THEIR OWN ORGANIZATION TO ADMINISTER JUNIOR ACHIEVEMENT PROGRAMS. JA'S MEMBERS REACHED APPROXIMATELY 4.4 MILLION ELEMENTARY THROUGH POST SECONDARY STUDENTS FOR THE YEAR ENDED 6/30/2013. 20609356 true true false true false false false false true true true false false false false false true false false false true true false false false false false true false true false false false false false false false false true false false false false true false false true 51 0 true 93 true false false false false false false false false false false X 29 28 false false false false true false true true true false true true true true true true true false true true false CT NY X X TIMOTHY ARMIJO 7195406235 ONE EDUCATION WAY Colorado Springs CO 80906 X Ainar D Aijala Jr 2.0 X 0 0 0 Evelyn Angelle 2.0 X X 0 0 Liz Arky 2.0 X 0 0 Alan S Armstrong 2.0 X 0 0 Sandra Beach Lin 2.0 X 0 0 Mark Brenner 2.0 X 0 0 Catherine S Brune 2.0 X X 0 0 Agustin Carcoba 2.0 X 0 0 Charles H Dana 2.0 X 0 0 Michael Deniszczuk 2.0 X 0 0 Lynne Ford 2.0 X 0 0 Jeff Hansberry 2.0 X 0 0 Elwood D Howse Jr 2.0 X 0 0 Clyde D Keaton 2.0 X 0 0 Deborah J Kissire 2.0 X 0 0 Larry Leva 2.0 X X 0 0 Kevin McKay 2.0 X 0 0 Paul E McKnight 2.0 X 0 0 Julie A Monaco 2.0 X 0 0 David Palenchar 2.0 X X 0 0 Jonas Prising 2.0 X 0 0 Ed Rapp 2.0 X 0 0 Robert Reeg 2.0 X 0 0 James Runnels 2.0 X 0 0 Lisa Sodeika 2.0 X 0 0 Albert E Suter 2.0 X 0 0 Thomas D Weldon 2.0 X 0 0 Richard A Woods 2.0 X 0 0 Jack E Kosakowski 60.0 X X 411652 50789 Timothy Armijo 40.0 X 175483 47093 Cecil Thibodeaux 40.0 X 282187 52659 Gary Blanchette 40.0 X 241585 102198 Lisa Gillis 40.0 X 62266 12611 Susan Luu 40.0 X 202251 22633 Howard Bartner 40.0 X 173570 56997 Steve Schmidt 40.0 X 173452 29242 Leslie Pierce 40.0 X 144630 23200 Christine Kunz 40.0 X 131627 23917 Jacqueline Dant 40.0 X 113279 25164 Kris Ponciroli 40.0 X 109058 26627 James Verlare 40.0 X 108117 24255 Donald Creveling 40.0 X 210837 14167 Susan Kolon-Rachlis 40.0 X 153144 0 576 2693138 0 512128 14 true true false MOORE WALLACE INCRR DONNELY PO BOX 730216 DALLAS TX 75373 STORAGE/ASSEMBLY 1256793 Porter Novelli 1838 SOLUTIONS CENTER CHICAGO IL 60677 marketing 297190 Spark Agency Inc PO Box 790379 ST LOUIS MO 63179 transport/storage 186644 ICF INC PO BOX 7777-W510501 PHILADELPHIA PA 19175 EVALUATIONS 149168 Inscho Consulting Services 2815 William Neal Parkway FORT COLLINS CO 80525 CONSULTANT 152352 11 X 20239 724901 19275593 6284512 20020733 AREA LICENSE FEES 611710 4405109 4405109 SUPPORT FEES 611710 525000 525000 4930109 201687 201687 0 0 13346 13346 0 13346 13346 2226162 2030289 195873 195873 195873 0 0 13527108 5273825 8253283 8253283 MISCELLANEOUS 900099 277976 277976 277976 33893007 13461368 410906 3940871 3940871 0 70014 70014 0 2113527 1564010 464976 84541 0 5283814 3669082 1010125 604607 645014 406567 148121 90326 852266 551322 221501 79443 431100 289754 102205 39141 0 112651 48115 42813 21723 64500 16125 48375 0 164428 106878 24664 32886 0 0 1113236 629192 314143 169901 226938 215591 11347 570182 240191 301388 28603 1283413 776372 439041 68000 0 296057 108670 162787 24600 511359 370659 79681 61019 0 102730 33812 68918 6611 1653 4958 1133389 283347 850042 1003043 717235 224969 60839 27136 9498 17638 JA PROGRAM EXPENSES 2844944 2545576 299368 IN-KIND SOFTWARE & GOODS 2194772 2190961 3811 USAID 1075977 1075977 EVALUATIONS 350506 332981 17525 579972 414903 133699 31370 26998450 20609356 4992095 1396999 X 1340014 2864236 255411 395075 2600312 1845527 1172790 1698826 0 0 0 0 0 0 2482219 3326072 550556 337954 17787632 12089893 2600983 5697739 7659240 9509028 0 0 0 0 0 0 0 0 18661525 25674457 3591787 4409761 0 0 99247 139720 0 0 1731730 1166826 0 0 294081 162999 0 0 0 0 5716845 5879306 X 7946437 10058089 4998243 9737062 0 0 12944680 19795151 18661525 25674457 X 6894557 123034 -167120 X false true X true true true X 22321320 22132445 21021882 12116945 20020733 97613325 0 0 22321320 22132445 21021882 12116945 20020733 97613325 36402492 61210833 238139 222245 196152 263374 215033 1134943 0 0 98748268 89926374 0.61987 0.68640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 164428 164428 26789022 26953450 1000000 250000 1000000 1000000 1000000 1000000 4000000 6000000 173324 164990 178529 164428 681271 250000 250000 250000 250000 1000000 1500000 0 0 0 0 false true X 4998243 13030610 49557 8341348 9737062 8114434 3726638 9873 6852702 4998243 8586663 7408119 80602 7960950 8114434 11475001 6823776 70295 9782409 8586663 12708495 7806932 -13701 9026725 11475001 0.00000 0.00000 1.00000 false false 1260730 1260730 4120471 3435504 684967 1359641 1139465 220176 11046790 7514924 3531866 5697739 35698691 123034 419710 5273825 5816569 29882122 4010885 4010885 33893007 28848220 419710 5440945 5860655 22987565 4010885 4010885 26998450 Part IV, Line 2b Trust, Escrow, and Custodial Arrangements The Organization assists its areas in setting up their own organizations to administer Junior Achievement programs. The Organization holds funds on behalf of certain members for their U.S. expenses. These are included in cash and investments on the statements of financial position and total $221,217 and $675,009, respectively as of June 30, 2013. Part V, Line 4 Intended Use of the Organization's Endowment Funds Temporarily restricted funding and grants have been donor restricted for specific purposes or specified time frames. Restrictions are for the development of various types of curriculum: after school, online programs, ethics curriculum, and personal financial literacy programs. Grants provide leadership, marketing and awareness, and scholarship awards. 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. Part XI, Line 2d Other Revenue on Books, Not on Return Cost of Goods Sold Reclassed From Expense and Netted Against Revenue 5,273,825 Part XI, Line 4b Other Revenue on Return, Not on Books Designated Contributions to US JA Offices and Member Nations Treated as Agency Transactions for Financial Statement Purposes 4,010,885 Part XII, Line 2d Other Expenses on Books, Not on Return Cost of Goods Sold Reclassed From Expense and Netted Against Revenue 5,273,825 Contingent loss considered for financial statement purposes 167,120 total 5,440,945 Part XII, Line 4b Other Expenses on Return, Not on Books Designated Contributions to US JA Offices and Member Nations Treated as Agency Transactions for Financial Statement Purposes 4,010,885 Sub-Saharan Africa Grantmaking 14458 Europe (Including Iceland and Greenland) Grantmaking 14327 Middle East and North Africa 1 4 Grantmaking 34000 North America Grantmaking 7229 Middle East and North Africa Program Services ECONOMIC EDUCATION PRG 724901 Europe (Including Iceland and Greenland) Fundraising North America Fundraising 1 4 1 4 794915 794915 Europe (Including Iceland and Greenland) 14327 WIRE TRNSFR Middle East and North Africa 34000 WIRE TRNSFR Sub-Saharan Africa 7229 WIRE TRNSFR Sub-Saharan Africa 7229 WIRE TRNSFR North America 7229 WIRE TRNSFR 5 false false false false false false Organization's procedures for monitoring the use of grant funds Form 990, Sch F, Part I, Question 2 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. true JA of North Central Ohio Inc 1563 Firestone Parkway Akron OH 44301 340940986 501(c)(3) 12231 To support the Organization Junior Achievement of Georgia Inc 460 Abernathy Road NE Atlanta GA 30328 580598050 501(c)(3) 164428 To support the Organization Junior Achievement of Central Texas Inc PO Box 684571 Austin TX 78768 741688335 501(c)(3) 8500 To support the Organization JA of Greater Baton Rouge & Acadiana 7809 Jefferson Hwy Baton Rouge LA 70809 720485727 501(c)(3) 55058 To support the Organization JA of Greater Birmingham Inc 216 Aquarius Drive Birmingham AL 35209 630340866 501(c)(3) 24040 To support the Organization JA of South Central Kentucky Inc 440-1/2 E Main Ave Bowling Green KY 42101 610997385 501(c)(3) 7229 To support the Organization JA of Western Connecticut Inc 835 Main Street Bridgeport CT 06604 060644315 501(c)(3) 23209 To support the Organization JA of Western New York Inc 275 Oak Street Suite 222 Buffalo NY 14203 160821488 501(c)(3) 46049 To support the Organization Junior Achievement of Eastern Iowa Inc 324 3rd St SE Cedar Rapids IA 52401 420919209 501(c)(3) 32000 To support the Organization JA of Central Carolinas Inc 201 S Tryon St Charlotte NC 28202 560672085 501(c)(3) 18644 To support the Organization Junior Achievement of Greater St Louis Inc 17339 N Outer Forty Chesterfield MO 63005 430652112 501(c)(3) 82919 To support the Organization Junior Achievement of Chicago 651 W Washington Blvd Chicago IL 60661 362170141 501(c)(3) 252975 To support the Organization Junior Achievement of OKI Partners Inc 644 Linn St Ste 1024 Cincinnati OH 45203 320014307 501(c)(3) 22193 To support the Organization JA of Tampa Bay Inc 13805 58th St N Clearwater FL 33760 591098499 501(c)(3) 164994 To support the Organization JA of Greater Cleveland Inc 1422 Euclid Avenue Cleveland OH 44115 340733164 501(c)(3) 5288 To support the Organization Junior Achievement of East Tennessee Inc 2135 N Charles G Seivers Clinton TN 37716 620810145 501(c)(3) 5274 To support the Organization Junior Achievement of South Florida Inc 1130 Coconut Creek Coconut Crk FL 33066 590871446 501(c)(3) 8000 To support the Organization JA of Central South Carolina Inc 301 Greystone Boulevard Columbia SC 29210 570511131 501(c)(3) 16677 To support the Organization Junior Achievement - Rocky Mountain Inc 1445 Market Suite 200 Denver CO 80202 840430495 501(c)(3) 81974 To support the Organization JA of Southeastern Michigan Inc 577 E Larned Suite 200 Detroit MI 48226 381348535 501(c)(3) 35922 To support the Organization JA of Central New York Inc ShoppingTown Mall Dewitt NY 13214 160915560 501(c)(3) 7200 To support the Organization Junior Achievement of Northern Indiana Inc 601 Noble Drive Fort Wayne IN 46825 350922731 501(c)(3) 7425 To support the Organization JA of Southwest New England Inc 11 Asylum St Ste 601 Hartford CT 49546 060665972 501(c)(3) 9973 To support the Organization JA of Southeast Texas Inc 2115 E Governors Cir Houston TX 96826 741153957 501(c)(3) 81258 To support the Organization Junior Achievement of Central Indiana Inc 9449 Priority Way Indianapolis IN 35805 351003695 501(c)(3) 19500 To support the Organization Junior Achievement of North Florida Inc 4049 Woodcock Dr Jacksonville FL 49201 591021800 501(c)(3) 25229 To support the Organization Junior Achievement of Middle America Inc 4049 Pennsylvania Ave Kansas Cty MO 32207 440604809 501(c)(3) 50066 To support the Organization Junior Achievement of Southern Nevada Inc 7220 S Cimarron Road Las Vegas NV 17602 880354481 501(c)(3) 87385 To support the Organization JA of Northeastern New York Inc 8 Stanley Circle Latham NY 89113 141429763 501(c)(3) 11898 To support the Organization Junior Achievement of The Bluegrass Inc 1092 Duval St Ste240 Lexington KY 12110 610606480 501(c)(3) 22095 To support the Organization Junior Achievement of Arkansas Inc 1501 N University Ave Little Rock AR 68510 710658775 501(c)(3) 60135 To support the Organization JA of Southern California Inc 6250 Forest Lawn Dr Los Angeles CA 72207 951799192 501(c)(3) 158091 To support the Organization Junior Achievement of Kentuckiana Inc 1401 W Muhammed Ali Louisville KY 90068 610476694 501(c)(3) 43089 To support the Organization JA of The Upper Midwest Inc 1800 White Bear Ave N Maplewood MN 40203 411424988 501(c)(3) 123037 To support the Organization JA of Memphis and the Mid-South Inc 307 Madison Avenue Memphis TN 32935 620549549 501(c)(3) 39270 To support the Organization Junior Achievement of Central Michigan Inc 309 E Indian Street Midland MI 83642 386081685 501(c)(3) 7277 To support the Organization Junior Achievement of Wisconsin Inc 11111 W Liberty Dr Milwaukee WI 48640 390826295 501(c)(3) 92140 To support the Organization JA of Greater New Orleans Inc 5100 Orleans Avenue New Orleans LA 02740 720469314 501(c)(3) 59000 To support the Organization Junior Achievement of New York Inc 420 Lexington Ave New York NY 70124 133031828 501(c)(3) 257872 To support the Organization JA of Greater Hampton Roads Inc 6387 Center Drive Norfolk VA 10170 540799839 501(c)(3) 30827 To support the Organization Junior Achievement of Greater Miami Inc 13490 NW 7 Avenue North Miami FL 23502 590807486 501(c)(3) 82428 To support the Organization JA of Southwest Connecticut Inc 200 Connecticut Avenue Norwalk CT 33168 060932913 501(c)(3) 28211 To support the Organization Junior Achievement of Central Florida Inc 2121 Camden Road Orlando FL 68164 590972112 501(c)(3) 28507 To support the Organization Junior Achievement of Central Maryland Inc 10711 Red Run Blvd Owings Mills MD 42303 520688275 501(c)(3) 63970 To support the Organization Junior Achievement of Central Illinois Inc 4450 N Prospect Rd Peoria Heights IL 32501 370657600 501(c)(3) 12784 To support the Organization JA of Oregon and SW Washington Inc 7830 SE Foster Road Portland OR 18640 930384007 501(c)(3) 18102 To support the Organization JA of Maine Inc 82 Elm Street Portland ME 97206 010275159 501(c)(3) 17920 To support the Organization Junior Achievement of New Jersey Inc 4365 Route 1 South Princeton NJ 04101 221774147 501(c)(3) 106672 To support the Organization Junior Achievement of Dallas Inc 1201 Executive Dr W Richardson TX 89502 750881589 501(c)(3) 152543 To support the Organization Junior Achievement of Central Virginia Inc 7217 West Broad Street Richmond VA 75081 540803325 501(c)(3) 21750 To support the Organization JA of Rochester New York Inc 259 Monroe Ave Ste 108 Rochester NY 24018 160956147 501(c)(3) 42498 To support the Organization Junior Achievement of Sacramento Inc 3800 Watt Ave Ste 165 Sacramento CA 14607 946080866 501(c)(3) 40670 To support the Organization Junior Achievement of Utah Inc 515 E 100 S Salt Lake City UT 21801 870225875 501(c)(3) 61775 Junior Achievement of South Texas Inc 403 E Ramsey Ste 201 San Antonio TX 84102 742061852 501(c)(3) 28146 JA of San Diego & Imperial Co Inc 4756 Mission Gorge Pl San Diego CA 78216 951727087 501(c)(3) 31476 Junior Achievement of Washington 1700 Westlake Avenue N Seattle WA 92120 910604913 501(c)(3) 40329 Junior Achievement of North Louisiana Inc 3825 Gilbert Drive Shreveport LA 98109 720595081 501(c)(3) 14998 Junior Achievement of South Dakota Inc 1000 Nw Ave Ste 110 Sioux Falls SD 71104 460306352 501(c)(3) 39155 JA of Western MassachusettsInc 1500 Main St Ste 217 Springfield MA 57104 042088304 501(c)(3) 24129 JA of The Hudson Valley Inc 12 Hamilton Pl Tarrytown NY 49085 133001065 501(c)(3) 17355 Junior Achievement of Arizona Inc 636 W Southern Avenue Tempe AZ 10591 860184349 501(c)(3) 127736 Junior Achievement of Oklahoma Inc 3947 South 103rd E Ave Tulsa OK 66607 730757053 501(c)(3) 14972 JA of Northern California Inc 3003 Oak Rd Ste 109 Walnut Creek CA 33411 941322179 501(c)(3) 91107 JA of Northern New England Inc 400 Fifth Ave Ste 300 Waltham MA 94597 042127020 501(c)(3) 230518 Junior Achievement of Greater Washington 1050 17th St NW Washington DC 02451 540788947 501(c)(3) 213208 Junior Achievement of Delaware Valley Inc 993 Old Eagle School Road Wayne PA 20036 231386172 501(c)(3) 24903 Junior Achievement of West Virginia Inc 1700 MacCorkle Ave SE Charleston VA 19087 550524771 501(c)(3) 32000 Junior Achievement of Delaware Inc 522 S Walnut St Wilmington DE 25314 510078199 501(c)(3) 12338 68 Organization's procedures for monitoring the use of grant funds Form 990, Sch I., Part I, Question 2 Grants are to US JA offices only. Most of the funding for the grants are providYd 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. X true true X X X X X true false false false false false false true false Jack E Kosakowski 312013 90181 9458 29630 21159 462441 50059 Timothy Armijo 143501 30321 1661 27604 19489 222576 13172 Cecil Thibodeaux 225913 53544 2730 32319 20340 334846 26522 Gary Blanchette 203417 36890 1278 83655 18543 343783 18225 Susan Luu 164017 37797 437 4253 18380 224884 16687 Howard Bartner 142192 30484 894 32786 24211 230567 15083 Steve Schmidt 145972 26597 883 10338 18904 202694 13140 Donald Creveling 74669 36953 99215 13783 384 225004 18283 Susan Kolon-Rachlis 119644 0 0 0 33500 0 0 0 576 0 153720 0 0 0 Leslie Pierce 142167 0 2463 14027 9173 167830 0 Christine Kunz 130224 0 1403 9015 14905 155547 0 Schedule J, Part I, Line 1a Health or Social Club Dues Monthly club membership fees for the President & CEO of JA USA is part of the benefits provided to this position. These fees are included as taxable income each year on their W-2. Schedule J, Part I, Line 4a Severance THE FOLLOWING INDIVIDUALS RECEIVED SEVERANCE PAYMENTS DURING THE YEAR SUSAN KOLON-RACHLIS - $33,500 DONALD CREVELING - $99,215 Schedule J, Part I, Line 7 Description of Non-Fixed Payments There are two key components of the Executive Compensation Philosophy of JA USA: 1. Reward for performance 2. Provide reasonable and competitive pay packages with those offered to leaders of organizations comparable to JA USA in terms of size, complexity and mission impact. As part of the "reward for performance" the Executive Compensation Subcommittee (the Committee) of the Board of Governors has adopted the Management Incentive Compensation Plan (MIC). MIC is intended to stimulate and reward results and achievement necessary to accomplish the multiple objectives of JA USA's strategic plan. The MIC Plan is designed to: a) Motivate growth in total revenue and program impact to enhance services to the community. b) Link accomplishment of the organization's mission and objectives with the compensation of the organization's managers. c) Control costs by providing variable compensation based on performance to enhance affordability and offering a competitive incentive and total cash compensation program. d) Enhance the focus, motivation and retention of key organizational managers. In setting the annual incentive compensation opportunities for the MIC for each executive, the Committee targets the median of the comparable market data for that executive's position for target performance and the upper quartile of the comparable market data for that executive's position for superior performance. There is a cap on the amount of incentive that any executive can earn from the MIC. The Committee uses discretion in determining the level or achievement of certain performance measurements. The Committee also annually examines the comparable market data for these positions, following the three-step governance process described in the regulations to Section 4958 on Intermediate Sanctions to establish the presumption of reasonable compensation. The Governors may, in their sole discretion, and at any time, elect to amend, suspend, or terminate the Plan. X roku machines 1 6930 fair market value X software 1 6277582 fair market value 0 false true false CONTRIBUTIONS PART I, COLUMN B THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. ORGANIZATION'S MISSION CONT. PART III, LINE 1 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. MEMBERS PART VI, LINE 6 & 7B THE SOLE MEMBER OF THE ORGANIZATION IS JA WORLDWIDE, INC. APPROVAL MUST BE OBTAINED FROM THE MEMBER FOR THE FOLLOWING: - AMENDMENT, MODIFICATION, OR RESTATEMENT OF THE ARTICLES OF INCORPORATION OR BYLAWS; - MERGER, CONSOLDIATION, REORGANIZATION, OR DISSOLUTION OF JUNIOR ACHIEVEMENT USA (JA USA), OR THE SALE, LEASE OR EXCHANGE, OR OTHER DISPOSITION, TRANSFER OR CONVEYANCE OF ALL OF SUBSTANTIALLY ALL OF ITS NET ASSETS; - ANY MATERIAL CHANGE IN ANY CURRENT NONPROFIT PURPOSES AND OBJECTIVES OF JA USA; ENTERING INTO ANY OPERATING AGREEMENT BETWEEN JA USA AND ANY OF ITS LOCAL AREAS. DESCRIBE PROCESS TO REVIEW 990 PART VI, LINE 11B The Form 990 is prepared by our external audit firm 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. DESCRIBE HOW CONFLICT OF INTEREST POLICY IS MONITORED & ENFORCED PART VI, LINE 12C A conflict of interest questionnaire is sent via email or hand delivered to interested parties each year requesting verification of possible conflicts. If a conflict is disclosed in connection with any actual or possible conflict of interest, an interested person must disclose the existence of the interest and be given the opportunity to disclose all material facts to the directors and members of the committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the interest and all material facts, and after any discussion with the interested person, he or she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. DESCRIBE PROCESS FOR DETERMINING COMPENSATION PART VI, LINE 15A & 15B 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, 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. This review process is conducted annually and was last done in 2012. DESCRIBE HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC PART VI, LINE 19 Junior Achievement, USA makes its financial statements, governing documents, and conflict of interest policy available to the public upon request. COMPENSATION PART VII 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 121 JA affiliates who are part of the global JA network that JA Worldwide oversees. In FYE 2013, revenue of all affiliates totaled $282 million. OTHER CHANGES IN NET ASSETS PART XI, LINE 9 Contingent loss considered for financial statement purposes (167,120) see part vii false true false true false false true false false false false true false false false false false false false RELATED ORGANIZATIONS SCHEDULE R, PART II JUNIOR ACHIEVEMENT USA AND ITS US AFFILIATES, MANY OF WHOM ARE INDICATED ON SCHEDULE I, ARE COVERED UNDER A GROUP EXEPMTION AND ARE RELATED FOR SCHEDULE R PURPOSES. RELATED ENTITIES COVERED BY A GROUP EXEMPTION ARE NOT REQUIRED TO BE LISTED ON SCHEDULE R, PART II, HOWEVER, TRANSACTIONS BETWEEN JA USA AND THE RELATED ORGANIZATIONS ARE INDICATED ON SCHEDULE R, PART V, LINE 1.