2014-02-08T08:02:32-06:00 2013-06-30 132550103 D'ARCANGELO & CO LLP 800 WESTCHESTER AVE SUITE N-400 RYE BROOK NY 105731301 990 2012-07-01 133001065 JUNIOR ACHIEVEMENT OF THE HUDSON VALLEY INC JUNI 9145249760 12 HAMILTON PLACE NO 2 TARRYTOWN NY 105913404 CHRISTOPHER LEVENDOS 9145249760 2014-02-04 1 ALFRED F THOBEN P00836295 9146944600 2014-02-04 2012 2015-11-30 17:44:51Z CHRISTOPHER LEVENDOS 12 HAMILTON PLACE SUITE 2 TARRYTOWN NY 105913404 342437 0 X HTTP://HUDSONVALLEY.JA.ORG/ X 1973 NY INSPIRE AND PREPARE YOUNG PEOPLE TO BE SUCCESSFUL IN A GLOBAL ECONOMY. 20 20 4 992 0 0 283607 287501 0 0 205 211 60399 8288 344211 296000 0 0 0 0 179531 181547 0 0 28038 130118 137223 309649 318770 34562 -22770 75813 82400 151618 180299 -75805 -97899 TO INSPIRE AND PREPARE YOUNG PEOPLE TO BE SUCCESSFUL IN A GLOBAL ECONOMY. 0 0 241323 171961 PROVIDE EDUCATION PROGRAMS TO STUDENTS IN GRADES K TO 12, WHICH EXTENDS STUDENTS SKILL, KNOWLEDGE AND MOTIVATION TO BE SUCCESSFUL IN SCHOOL, IN THE WORKPLACE AND IN LIFE. THE EDUCATIONAL FOCUS IS TO PROVIDE CURRICULUM IN WORKFORCE READINESS, FINANCIAL LITERACY AND ENTREPRENEURSHIP. IN THE 2012-13 SCHOOL YEAR 11,029 STUDENTS BENEFITED FROM THE JA EXPERIENCE IN 477 CLASSROOMS WITH 992 VOLUNTEERS AND COMMUNITY PARTNERSHIP PROGRAMS IN THE HUDSON VALLEY, PROVIDING OVER 68,977 CLASSROOM INSTRUCTIONAL HOURS. THE GOAL IN THE 2013-14 SCHOOL YEAR IS TO CONTINUE THE GROWTH IN STUDENT OUTREACH. 241323 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 4 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X THE ORGANIZATION 9145249760 12 HAMILTON PLACE NO 2 TARRYTOWN NY 105913404 EDWARD ANKUDAVICH 2.00 X X 0 0 0 CHRISTOPHER D LEVENDOS 4.00 X X 0 0 0 MARLINE GRANT 1.00 X 0 0 0 JAMES B WHITE 1.00 X 0 0 0 JIM FOSINA 3.00 X X 0 0 0 MARIE GALLAGER 1.00 X 0 0 0 PETER DINICOLA 1.00 X 0 0 0 JOHN P COLE 1.00 X 0 0 0 ROBERT F CORRADO 1.00 X 0 0 0 ANNA DAMIANO 1.00 X 0 0 0 JOHN M GALLAGHER 1.00 X X 0 0 0 ROSS GOLDENBERG 1.00 X 0 0 0 SHARON GORMAN 1.00 X 0 0 0 MARK J MANGINO 1.00 X 0 0 0 SPENCER SCHWARTZ 1.00 X 0 0 0 GEORGE WHITEHEAD 1.00 X 0 0 0 MICHAEL BELLACH 1.00 X 0 0 0 FRANK CELENTANO 1.00 X 0 0 0 CHARLES HALL 1.00 X 0 0 0 SCOTT LINDNER 1.00 X 0 0 0 ANGELA GIUSTINO 50.00 X 77000 0 3600 77000 0 3600 0 0 0 0 0 115540 16115 29625 126221 287501 211 211 54725 115540 46437 8288 8288 296000 0 0 8499 87733 64923 11405 11405 76890 56898 9996 9996 2400 1776 312 312 14524 10748 1888 1888 5000 5000 12172 6373 3908 1891 8581 6436 1287 858 27823 23650 2782 1391 774 572 101 101 12081 12081 28239 28239 907 454 453 3035 3035 PROGRAM MATERIALS 37104 37104 CREDIT CARD AND OTHER P 1507 1115 196 196 318770 241323 49409 28038 33936 42096 24600 24000 4198 4173 68424 68424 907 0 6885 7772 5287 4359 75813 82400 73282 102329 77679 77970 657 0 151618 180299 X -75805 -97899 -75805 -97899 75813 82400 -22770 676 0 X X 0 1 X 1 0 X 324856 254797 317882 308561 287501 1493597 324856 254797 317882 308561 287501 1493597 355762 1137835 143 158 179 205 211 896 24439 -2051 8288 30676 1525169 0.74600 0.83550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7139 7139 0 61285 61285 0 0 RENT DEPOSIT 1750 PROGRAM MATERIALS ON HAND 2609 4359 X 268437 676 676 267761 28239 28239 296000 290531 0 290531 28239 28239 318770 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: INCOME TAXES THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM NEW YORK STATE INCOME TAXES. THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE WHEREBY DONORS QUALIFY FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). THE ORGANIZATIONS ACCOUNTING POLICY IS TO PROVIDE LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN A LIABILITY IS PROBABLE AND ESTIMABLE. MANAGEMENT IS NOT AWARE OF ANY VIOLATION OF ITS TAX STATUS AS AN ORGANIZATION EXEMPT FROM INCOME TAXES, NOR OF ANY EXPOSURE TO UNRELATED BUSINESS INCOME TAX. INFORMATION RETURNS FOR THE YEARS ENDED JUNE 30, 2010 TO 2013 ARE SUBJECT TO AUDIT BY THE APPLICABLE TAXING JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FRANCHISE FEE PAID TO NATIONAL ORGANIZATION 28,239. PART XII, LINE 4B - OTHER ADJUSTMENTS: FRANCHISE FEE PAID TO NATIONAL ORGANIZATION 28,239. LEADERSHIP DINNER 81563 52863 28700 20973 4059 GOLF OUTING 55250 29225 26025 48 20686 592 1 33452 33452 79 170265 115540 54725 48 41659 4730 46437 8288 ORGANIZATION STAFF 12 HAMILTON PLACE SUITE 2 TARRYTOWN NY 105913404 X 1 1 X X 0 0 0 0 0 0 0 0 0 PART I, LINE 1A THE PRESIDENT IS PROVIDED A $3,600 LOCAL TRAVEL ALLOWANCE FOR USE OF PERSONAL AUTO, PARKING AND TOLLS. THE PRESIDENT'S DUTIES REQUIRES SUBSTANTIAL LOCAL TRAVEL TO THREE NEW YORK STATE COUNTIES. THE TRAVEL ALLOWANCE IS INTENDED TO REDUCE THE ADMINISTRATIVE BURDEN OF ACCOUNTING FOR FREQUENT AND MULTIPULE LOCATION TRAVEL AND WAS SET TO PROVIDE A FAIR REIMBURSEMENT BUT ONE THAT COULD BE EXPECTED TO BE EXCEEDED BY THE USE OF A MILEAGE REIMBURSEMENT OR COST REIMBURSEMENT ACCOUNTABLE PLAN. TRAVEL TO CONFERENCES AND OTHER OUT-OF-POCKET COSTS INCURRED BY STAFF REQUIRES SUBMISSION OF RECEIPTS AND OTHER SUBSTANCIATION FOR COSTS PRIOR TO REIMBURSEMENT UNDER THE ORGANIZATION'S ACCOUNTABLE PLAN. PART I, LINE 1B TRAVEL ALLOWANCE IS LIMITED TO AN AGREED UPON AMOUNT THAT IS EXPECTED TO BE LESS THAN THE REIMBURSEMENT THAT WOULD BE PROVIDED IF THE ACTUAL MILEAGE OR COSTS WERE ACCOUNTED FOR UNDER AND THE ORGANIZATION'S ACCOUNTABLE PLAN FOR BUSINESS EXPENSES BY STAFF. FORM 990, PART VI, SECTION A, LINE 7A THE ESTABLISHED BOARD, BASED ON THE BY-LAWS OF THE CORPORTATION, SPONSORS NEW MEMBERS OF THE BOARD AND VOTES ON INVITING THE NEW MEMBER TO JOIN THE BOARD. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD HAS DELEGATED THE REVIEW OF THE FORM 990 AND OTHER FINANCIAL INFORMATION TO THE FINANCE COMMITTEE CONSISTING OF THE CHAIRMAN AND TREASURER. THE INITIAL DRAFT OF FORM 990 WAS SUBMITTED TO THOSE REPRESENTATIVES FOR REVIEW AND COMMENT ON THE ORGANIZATIONAL INFORMATION DISCLOSED. CHANGES AS REQUIRED WERE MADE TO REFLECT THE REVIEW COMMENTS. A REVISED DRAFT WAS SUBMITTED AND COPIES WERE E-MAILED TO ALL THE BOARD MEMBERS WITH A REQUEST THAT THEY REVIEW THE FORM 990 AND CONTACT THE CHAIRMAN WITH ANY QUESTIONS WITHIN A WEEK OF RECEIVING THE FORM AND A NOTATION THAT THE RETURN HAD BEEN REVIEWED IN DETAIL BY THE FINANCE COMMITTEE AND APPROVED BY THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD COMPLETES A CONFLICT OF INTEREST QUESTIONNAIRE EACH YEAR. ANY ANSWERS INDICATING A POSSIBLE CONFLICT OF INTEREST ARE REVIEWED BY THE CHAIRMAN AND PRESIDENT. THE ORGANIZATION HAS A POLICY OF NOT DOING BUSINESS WITH MEMBERS OF THE BOARD OR FORMER MEMBERS. THERE IS RARELY ANYTHING THAT HAS BEEN REPORTED ON THE QUESTIONNAIRE. IN THE EVENT THAT SOMETHING IS REPORTED, THE CHAIRMAN WILL EVALUATE WHETHER THE REPORTED MATTER REPRESENTS A MINOR CONFLICT NOT LIKELY TO EFFECT THE PERSONS RESPONSIBILITIES AS A BOARD MEMBER, OR COULD REPRESENT A SERIOUS CONFLICT THAT COULD COMPROMISE ACTIONS TAKEN BY THE BOARD. MINOR CONFLICTS WOULD BE DISCUSSED WITH THE BOARD MEMBER TO OUTLINE ANY RESTRICTION THAT COULD RESULT FROM THE CONFLICT IN CONDUCTING BOARD BUSINESS. A SERIOUS CONFLICT WOULD LIKEWISE BE DISCUSSED AND THE BOARD MEMBER REQUESTED TO RESIGN. AS INDICATED, DUE TO THE NATURE OF THE ORGANIZATION, THE ACTION THAT WOULD BE TAKEN UPON REPORTING A CONFLICT IS HYPOTHETICAL AS BOARD MEMBERS ARE INTERVIEWED PRIOR TO JOINING THE BOARD AND REQUIRED TO REPORT ANY CONFLICTS PRIOR TO BEING APPOINTED. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEW ANNUALLY THE SALARY OF THE PRESIDENT (WHO IS THE CEO OF THE ORGANIZATION AND SERVES AS A NONVOTING MEMBER OF THE BOARD). MEMBERS OF THE BOARD ARE GENERALLY BUSINESS EXECUTIVES WORKING IN THE LOCAL COMMUNITY. THE BOARD DISCUSSES LOCAL SALARY AND BENEFIT PACKAGES FOR OTHER CEO'S OF SIMILAR ORGANIZATIONS, AND CONSIDER THE ORGANIZATION'S FINANCES IN MAKING A FINAL DETERMINATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON REQUEST MADE TO THE ORGANIZATION'S OFFICE. THE DOCUMENTS ARE AVAILABLE AT THE ORGANIZATION'S OFFICE, OR MAY BE MADE AVAILABLE BY E-MAIL OF THE DOCUMENTS REQUESTED. THE FINANCE COMMITTEE CONSISTING OF THE CHAIRMAN, PRESIDENT AND TREASURER THE FINANCE COMMITTEE REVIEWS THE AUDIT REQUIREMENTS AND THE RELATIONSHIP WITH THE AUDITORS PROPOSED AND REPORT TO THE ENTIRE BOARD FOR A VOTE TO APPOINT THE AUDITORS. THE FINANCE COMMITTEE IS ALSO RESPONSIBLE FOR REVIEWING THE DRAFT OF THE AUDITED FINANCIAL STATEMENTS AND DRAFT FORM 990 TO ASSURE THAT THE FINANCIAL STATEMENTS ARE PROPERLY STATED AND PROPERLY REFLECT THE FINANCIAL POSITION AND ACTIVITIES OF THE ORGANIZATION. JUNIOR ACHIEVEMENT USA ONE EDUCATION WAY COLORADO SPRINGS CO 80906 841267604 PROVIDE LEADERSHIP TO SEPARATELY INCORPORATED JUNIOR ACHIEVEMENT ORG CO 501(C)(3) PUBLIC CHARITY 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 JUNIOR ACHIEVEMENT WORLDWIDE - LICENSING FEES B 28239 FAIR MKT VALUE JUNIOR ACHIEVEMENT WORLDWIDE - PURCHASE OF ED MATERIAL USED IN PROGRAMS H 37104 FAIR MKT VALUE JUNIOR ACHIEVEMENT WORLDWIDE - PAYMENT FOR SHARED HEALTH AND LIAB INSURANCE R 10169 FAIR MKT VALUE JUNIOR ACHIEVEMENT WORLDWIDE - SHARED REVENUE C 16115 FAIR MKT VALUE