2014-02-03T14:34:34-06:00 2013-06-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2012-07-01 273666259 JA Worldwide Inc % MARGIE WANG JAWO 6173158563 177 Milk Street Suite 100 Boston MA 02109 Margie M Wang 6173158563 2013-02-17 true 7194714290 2012 2015-11-30 17:44:51Z X Sean Rush President CEO 177 Milk Street Suite 100 Boston MA 02109 13241011 false X www.jaworldwide.org X 2011 DE JA Worldwide is dedicated to addressing fundamental social & economic challenges of young people by educating & empowering them to transform their future & own their economic success. 19 18 10 434601 0 8274340 11847750 1206814 1375090 0 113 0 18058 9481154 13241011 5096538 8492815 0 0 1350079 1885552 0 0 758050 3012015 3655955 9458632 14034322 22522 -793311 4632742 5197774 2753992 3860105 1878750 1337669 X JA Worldwide's mission is to inspire and prepare young people to succeed in a global economy. SEE ADDITIONAL MISSION INFORMATION ON SCHEDULE O. false false 12499254 8492815 1375090 The organization supported its 121-country member network around the world in setting up and/or maintaining their own organization to administer Junior Achievement programs. JA Worldwide's members reached approximately 10 million elementary through post secondary students powered by 434,601 volunteers for the year ended June 30, 2013. 12499254 true true false false false false false false true true true false false false true false false true false true true true false false false false false true false true false false false false false false false false false false false false false true true true false true X 14 0 true 10 true false true BB KE false false false false false false false false X 19 18 false false false false true false true true true false true true true true true true true false true true false X MARGIE WANG 6173158563 177 MILK STREET SUITE 100 Boston MA 02109 Ainar D Aijala Jr 2.0 X Michael Bray 2.0 X Gerald M Czarnecki 2.0 X Ralph de la Vega 2.0 X X Michel De Wolf 2.0 X X Edward G Galante 2.0 X Don Humphreys 2.0 X X Desi Lopez 2.0 X Sheikh Khaled Bin Zayed 2.0 X Rob Pitfield 2.0 X John S Scheid 2.0 X Dave Senay 2.0 X Francesco Vanni d'Archirafi 2.0 X Steve Wong 2.0 X Sean C Rush 40.0 2.0 X X 473964 0 40411 Maliz Beams 2.0 X X David Cunningham 2.0 X Richard Hartzell 2.0 X Alan J Kelly 2.0 X Larry Leva 2.0 X Margie Wang 40.0 2.0 X 153225 6116 Linda Rimer 40.0 X 217785 36799 Chinwe Effiong 40.0 2.0 X 235677 23759 1080651 0 107085 4 false true false THE CROSSLAND GROUP LTD 177 MILK STREET BOSTON MA 02109 CONSULTING 121138 ROTHGERBER JOHNSON LYONS LLP 90 S CASCADE AVENUE COLORADO SPRINGS CO 80903 LEGAL SERVICES 106822 JUNIOR ACHIEVEMENT USA ONE EDUCATION WAY COLORADO SPRINGS CO 80906 FUND/ACCTING/ADMIN 635000 3 1473441 10374309 11847750 AREA LICENSE FEES 611710 1375090 1375090 1375090 113 113 0 0 18058 18058 0 18058 18058 0 0 0 0 0 13241011 1375090 18171 1766966 1766966 0 6725849 6725849 0 1199355 899516 179903 119936 0 511634 310178 37661 163795 74763 40322 12086 22355 39926 23764 4784 11378 59874 33041 11408 15425 525000 273000 110250 141750 59993 31196 12599 16198 62900 32708 13209 16983 0 0 0 806697 657122 62861 86714 22207 11548 4663 5996 195429 165861 12683 16885 100000 52000 21000 27000 0 185912 97302 38768 49842 249732 199115 22093 28524 0 13224 13224 309 161 65 83 0 5592 5592 43698 22723 9177 11798 USAID 434409 408650 5152 20607 FEDEX COMPANY OF THE YEAR 216750 206787 9963 HSBC MORE THAN JUST MONEY 199860 109923 89937 ALCOA STEM CAREER 120976 100410 20566 413267 331112 79374 2781 14034322 12499254 777018 758050 2632709 3422735 0 37400 1855017 1536270 79732 137508 0 0 0 0 0 0 0 0 41060 45229 27950 9318 24224 18632 0 0 0 0 0 0 0 0 0 0 4632742 5197774 286471 531468 0 0 0 0 0 0 2332381 3284755 0 0 0 0 0 0 135140 43882 2753992 3860105 X 101865 209768 1776885 1127901 0 0 1878750 1337669 4632742 5197774 X -793311 252230 X false true X true true true X 0 0 0 8274340 11847750 20122090 0 0 0 0 0 8274340 11847750 20122090 11343578 8778512 18171 18171 0 0 20140261 2581904 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 1776885 1099081 0 0 1748065 0 1127901 0 3810128 0 0 2033243 0 1776885 0.00000 0.00000 1.00000 false false 27950 9318 18632 18632 0 DUE TO JA AFRICA 43882 43882 5068485 68059 68059 5000426 8240585 8240585 13241011 5609566 68059 68059 5541507 8492815 8492815 14034322 Part IV, Line 2b Trust, Escrow, and Custodial Arrangements The Organization assists its affiliates around the world in setting up their own organizations to administer Junior Achievement programs. The Organization holds funds on behalf of these affiliates for their expenses. These are included in cash and contributions receivable on the statement of financial position and total $3,005,339 and $448,259, 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 also provide funding for monitoring and evaluation, marketing and awareness, student competitions and grant administration. 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 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 8,240,585 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 8,240,585 Contribution to JA Africa, a related organization, Eliminated on the consolidated audit 252,230 tota 8,492,815 true Central America and the Caribbean Grantmaking 560794 East Asia and the Pacific 1 1 Grantmaking 1313438 Europe (Including Iceland and Greenland) Grantmaking 2074836 Middle East and North Africa Grantmaking 1100348 North America Grantmaking 407851 Russia and the Newly Independent States Grantmaking 93584 South America 1 1 Grantmaking 509442 South Asia Grantmaking 57624 Sub-Saharan Africa Grantmaking 860161 North America Fundraising Sub-Saharan Africa Fundraising Europe (Including Iceland and Greenland) Fundraising Central America and the Caribbean Program Services ECONOMIC EDUCATION PRG 1157243 Russia and the Newly Independent States Program Services ECONOMIC EDUCATION PRG 174724 2 2 2 2 8310045 8310045 Central America and the Caribbean 5524 WIRE TRNSFR Central America and the Caribbean 5524 WIRE TRNSFR Central America and the Caribbean 7661 Wire Trnsfr Central America and the Caribbean 58024 Wire Trnsfr Central America and the Caribbean 60524 Wire Trnsfr Central America and the Caribbean 66524 Wire Trnsfr Central America and the Caribbean 106524 Wire Trnsfr Central America and the Caribbean 36524 Wire Trnsfr Central America and the Caribbean 63858 Wire Trnsfr Central America and the Caribbean 112531 Wire Trnsfr Central America and the Caribbean 5524 Wire Trnsfr Central America and the Caribbean 5524 Wire Trnsfr Central America and the Caribbean 27524 Wire Trnsfr East Asia and the Pacific 483266 Wire Trnsfr East Asia and the Pacific 48080 Wire Trnsfr East Asia and the Pacific 136635 Wire Trnsfr East Asia and the Pacific 133063 Wire Trnsfr East Asia and the Pacific 134849 Wire Trnsfr East Asia and the Pacific 100107 Wire Trnsfr East Asia and the Pacific 48849 Wire Trnsfr East Asia and the Pacific 50124 Wire Trnsfr East Asia and the Pacific 118635 Wire Trnsfr East Asia and the Pacific 40388 Wire Trnsfr East Asia and the Pacific 19442 Wire Trnsfr Europe (Including Iceland and Greenland) 60124 Wire Trnsfr Europe (Including Iceland and Greenland) 66524 Wire Trnsfr Europe (Including Iceland and Greenland) 16524 Wire Trnsfr Europe (Including Iceland and Greenland) 26524 Wire Trnsfr Europe (Including Iceland and Greenland) 31524 Wire Trnsfr Europe (Including Iceland and Greenland) 61624 Wire Trnsfr Europe (Including Iceland and Greenland) 106524 Wire Trnsfr Europe (Including Iceland and Greenland) 145056 Wire Trnsfr Europe (Including Iceland and Greenland) 100724 Wire Trnsfr Europe (Including Iceland and Greenland) 443524 Wire Trnsfr Europe (Including Iceland and Greenland) 31524 Wire Trnsfr Europe (Including Iceland and Greenland) 16524 Wire Trnsfr Europe (Including Iceland and Greenland) 13461 Wire Trnsfr Europe (Including Iceland and Greenland) 33774 Wire Trnsfr Europe (Including Iceland and Greenland) 177124 Wire Trnsfr Europe (Including Iceland and Greenland) 42124 Wire Trnsfr Europe (Including Iceland and Greenland) 98524 Wire Trnsfr Europe (Including Iceland and Greenland) 41455 Wire Trnsfr Europe (Including Iceland and Greenland) 41524 Wire Trnsfr Europe (Including Iceland and Greenland) 84458 Wire Trnsfr Europe (Including Iceland and Greenland) 435666 Wire Trnsfr Middle East and North Africa 21524 Wire Trnsfr Middle East and North Africa 50999 Wire Trnsfr Middle East and North Africa 102578 Wire Trnsfr Middle East and North Africa 26508 Wire Trnsfr Middle East and North Africa 10209 Wire Trnsfr Middle East and North Africa 12124 Wire Trnsfr Middle East and North Africa 56261 Wire Trnsfr Middle East and North Africa 451311 Wire Trnsfr Middle East and North Africa 91524 Wire Trnsfr Middle East and North Africa 76524 Wire Trnsfr Middle East and North Africa 26524 Wire Trnsfr Middle East and North Africa 174261 Wire Trnsfr North America 216524 Wire Trnsfr North America 191327 Wire Trnsfr Russia and the Newly Independent States 5485 Wire Trnsfr Russia and the Newly Independent States 27158 Wire Trnsfr Russia and the Newly Independent States 60940 Wire Trnsfr South America 89649 Wire Trnsfr South America 98345 Wire Trnsfr South America 55308 Wire Trnsfr South America 12635 Wire Trnsfr South America 46524 Wire Trnsfr South America 66524 Wire Trnsfr South America 22475 Wire Trnsfr South America 85857 Wire Trnsfr South America 32124 Wire Trnsfr South Asia 57624 Wire Trnsfr Sub-Saharan Africa 8524 Wire Trnsfr Sub-Saharan Africa 12524 Wire Trnsfr Sub-Saharan Africa 108952 Wire Trnsfr Sub-Saharan Africa 17057 Wire Trnsfr Sub-Saharan Africa 150119 Wire Trnsfr Sub-Saharan Africa 21524 Wire Trnsfr Sub-Saharan Africa 31524 Wire Trnsfr Sub-Saharan Africa 13324 Wire Trnsfr Sub-Saharan Africa 34024 Wire Trnsfr Sub-Saharan Africa 210157 WIRE TRNSFR Sub-Saharan Africa 252230 WIRE TRNSFR 83 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 Junior Achievement of New Mexico Inc 4700 Lincoln Rd NE Albuquerque NM 87109 850416889 501(c)(3) 13519 Junior Achievement of Georgia Inc 460 Abernathy Road NE Atlanta GA 30328 580598050 501(c)(3) 58519 JA of Western Connecticut Inc 835 Main Street Bridgeport CT 06604 060644315 501(c)(3) 28519 Junior Achievement of Western New York Inc 275 Oak Street Suite 222 Buffalo NY 14203 160821488 501(c)(3) 12903 JA of East Central Ohio Inc 4353 Executive Circle NW Canton OH 44718 340757173 501(c)(3) 30519 Junior Achievement of Eastern Iowa Inc 324 3rd St SE Cedar Rapids IA 524011841 420919209 501(c)(3) 21019 JA of Central Carolinas Inc 201 S Tryon St Charlotte NC 282023212 560672085 501(c)(3) 25519 Junior Achievement of Chicago 651 W Washington Blvd Chicago IL 60661 362170141 501(c)(3) 30249 Junior Achievement of OKI Partners Inc 644 Linn Street Cincinnati OH 45203 320014307 501(c)(3) 28519 Junior Achievement of Tampa Bay Inc 13805 58th Street N Clearwater FL 33760 591098499 501(c)(3) 10480 Junior Achievement of East Tennessee Inc 2135 N Charles G Seivers Clinton TN 37716 620810145 501(c)(3) 28519 Junior Achievement of Southern Colorado 419 West Bijou Colorado Springs CO 80905 846009223 501(c)(3) 23519 Junior Achievement - Rocky Mountain Inc 1445 Market Suite 200 Denver CO 80202 840430495 501(c)(3) 78742 JA of Southeastern Michigan Inc 577 E Larned Suite 200 Detroit MI 48226 381348535 501(c)(3) 18519 Junior Achievement of Northern Indiana Inc 601 Noble Drive Fort Wayne IN 46825 350922731 501(c)(3) 29519 JA of Upstate South Carolina Inc 530 Howell Rd Ste 103 Greenville SC 29615 570547967 501(c)(3) 18519 JA of The Michigan Great Lakes Inc 2650 E Beltline SE Grand Rapids MI 49546 381557861 501(c)(3) 87400 JA of Southwest New England Inc 11 Asylum St Ste 601 Hartford CT 06103 060665972 501(c)(3) 33519 JA of Southeast Texas Inc 2115 E Governors Cir Houston TX 77092 741153957 501(c)(3) 68519 Junior Achievement of North Alabama Inc 306 Wynn Drive Huntsville AL 35805 630905188 501(c)(3) 8519 Junior Achievement of Middle America Inc 4049 Pennsylvania Ave Kansas Cty MO 64111 440604809 501(c)(3) 18519 JA of Central Pennsylvania Inc 2420 Gehman Ln Lancaster PA 17602 231472517 501(c)(3) 11019 JA of Northeastern New York Inc 8 Stanley Circle Latham NY 12110 141429763 501(c)(3) 44519 Junior Achievement of Southern California 6250 Forest Lawn Dr Los Angeles CA 90068 951799192 501(c)(3) 33519 Junior Achievement of the Bluegrass Inc 1092 Duval St Ste240 Lexington KY 40515 610606480 501(c)(3) 23419 Junior Achievement of Arkansas Inc 1501 N University ave Little Rock AR 72207 710658775 501(c)(3) 16019 Junior Achievement of Kentuckiana Inc 1401 W Muhammed Ali Louisville KY 40203 610476694 501(c)(3) 23519 JA of The Upper Midwest Inc 1800 White Bear Ave N Maplewood MN 55109 411424988 501(c)(3) 45519 Junior Achievement of the Space Coast Inc 2287 W Eau Gallie Blvd Melbourne FL 32935 592461562 501(c)(3) 13519 JA of Memphis and the Mid-South Inc 307 Madison Avenue Memphis TN 38103 620549549 501(c)(3) 9519 Junior Achievement of Wisconsin Inc 11111 W Liberty Dr Milwaukee WI 53224 390826295 501(c)(3) 28519 Junior Achievement of New York Inc 420 Lexington Ave New York NY 10170 133031828 501(c)(3) 30538 Junior Achievement of Greater Miami Inc 13490 NW 7 Avenue North Miami FL 33168 590807486 501(c)(3) 13519 JA of Southwest Connecticut Inc 200 Connecticut Avenue Norwalk CT 06854 060932913 501(c)(3) 27519 Junior Achievement of Central Maryland Inc 10711 Red Run Blvd Owings Mills MD 21117 520688275 501(c)(3) 28519 Junior Achievement of Northwest Florida 1010 N 12th Ave Ste 233 Pensacola FL 32501 590839555 501(c)(3) 8519 JA of Western Pennsylvania Inc One Allegheny Sq Pittsburgh PA 15212 250983059 501(c)(3) 18519 Junior Achievement of Oregon and SW Washington In 7830 SE Foster Road Portland OR 97206 930384007 501(c)(3) 13519 Junior Achievement of New Jersey Inc 4365 Route 1 South Princeton NJ 08540 221774147 501(c)(3) 18519 Junior Achievement of Puerto Rico Inc 177 Milk Street Ste 100 Boston MA 02109 273666259 501(c)(3) 19519 JA of Eastern North Carolina Inc 4900 Waters Edge Drive Raleigh NC 27606 561107715 501(c)(3) 9019 Junior Achievement of Dallas Inc 1201 Executive Dr Richardson TX 75081 750881589 501(c)(3) 23519 Junior Achievement of Central Virginia Inc 7217 West Broad Street Richmond VA 23294 540803325 501(c)(3) 8519 Junior Achievement of Southwest Virginia Inc 3433 Brambleton Avenue SW Roanoke VA 24018 540628293 501(c)(3) 18519 Junior Achievement of Utah Inc 515 E 100 S Salt Lake City UT 84102 870225875 501(c)(3) 13519 Junior Achievement of San Diego & Imperial Co In 4756 Mission Gorge Pl San Diego CA 92120 951727087 501(c)(3) 21019 Junior Achievement of Washington 1700 Westlake Avenue N Seattle WA 98109 910604913 501(c)(3) 23519 Junior Achievement of South Dakota Inc 1000 NW Ave Ste Sioux Falls SD 57104 460306352 501(c)(3) 9519 Junior Achievement of Arizona Inc 636 W Southern Avenue Tempe AZ 852824508 860184349 501(c)(3) 48519 JA of Northern California Inc 3003 Oak Rd Ste 109 Walnut Creek CA 94597 941322179 501(c)(3) 86119 JA of Northern New England Inc 400 Fifth Ave Ste 300 Waltham MA 02451 042127020 501(c)(3) 13519 Junior Achievement of Delaware Inc 522 S Walnut Street Wilmington DE 19801 510078199 501(c)(3) 28519 JA of US Virgin Islands 177 Milk Street Ste 100 Boston MA 02109 273666259 501(c)(3) 13119 JA USA One Education Wy Colorado Springs CO 80906 841267604 501(c)(3) 96453 54 Organization's procedures for monitoring the use of grant funds Form 990, Sch I., Part I, Question 2 Grants are to US area JA offices 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. X X X X X false false false false false false false true false Sean C Rush 439608 0 30000 0 4356 0 17733 0 22678 0 514375 0 25000 0 Margie Wang 122621 30000 604 0 6116 159341 0 Linda Rimer 205405 8618 3762 24960 11839 254584 8618 Chinwe Effiong 203482 31351 844 2448 21311 259436 12500 Schedule J, Part I, Question 7 Description of Non-Fixed Payments There are two key components of the Executive Compensation Philosophy of JA Worldwide: 1. Reward for performance 2. Provide reasonable and competitive pay packages with those offered to leaders of organizations comparable to JA Worldwide 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 Worldwide'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. 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 organization's members are organizations that have entered into an operating agreement with JA Worldwide. Each member has voting rights for approval of revisions made to the operating agreements. DESCRIBE PROCESS TO REVIEW 990 PART VI, LINE 11B The Form 990 is prepared by a third party 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 All officers, directors, and employees are required annually to complete and update a conflict of interest declaration as a method of disclosing and ethically resolving potential conflicts of interest. Should any transaction or act of any officer, director, and employee constitute a possible conflict of interest, the individual is required to disclose all the relevant facts for consideration to determine whether a conflict of interest actually exists, and if so, the manner in which it should be resolved. 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 JA Worldwide, Inc. 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 Contribution to JA Africa, a related organization, Eliminated on the consolidated audit 252,230 Ja Africa Inc 177 MILK STREET SUITE 100 BOSTON MA 02109 453557534 CHARITABLE DE 501(c)(3) line 7 na true JA Worldwide Americas Foundation 177 Milk Street Suite 100 Boston MA 02109 charitable UY na true false true false false true false false false false false false false false true true false false false false JA Africa Inc E 43882 Actual Amount JA Africa Inc B 252230 Actual Amount