JUNIOR ACHIEVEMENT USA: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
JUNIOR ACHIEVEMENT USA (EIN 59-0807486)
Tax period
2011-07-01 to 2012-06-30
Filed
2013-02-13
IRS object ID
201310449349301126
Schema version
2011v1.2
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-02-13T16:25:05-05:00Timestamp
Tax Period End Date2012-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1Maria F Diaz CPABusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line12250 NW 136 AveAddressLine1
CityHOLLYWOODCity
StateFLState
ZIP Code33028ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN590807486EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1JUNIOR ACHIEVEMENT OF GREATERBusinessNameLine1
Business Name Line2INCBusinessNameLine2
FieldValueIRS element (for citing)
Name ControlJUNINameControl
Phone3056873977Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line113490 NW 7TH AVEAddressLine1
CityMIAMICity
StateFLState
ZIP Code33168ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameCATHERINE HAGAName
TitleDIRECTORTitle
Date Signed2013-02-14DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameMaria F Diaz CPAName
Phone9544992829Phone
Date Prepared2012-11-09DatePrepared
Self EmployedXSelfEmployed
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonCATHERINE HAGANameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line113490 NW 7TH AVEAddressLine1
CityMIAMICity
StateFLState
ZIP Code33168ZIPCode
FieldValueIRS element (for citing)
Gross Receipts461966GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
All Affiliates IncludedfalseAllAffiliatesIncluded
Organization501c3XOrganization501c3
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1957YearFormation
State Legal DomicileFLStateLegalDomicile
Activity Or Mission DescriptionJunior Achievement of Greater Miami inspieres and prepares young people to succeed in the global economy Our volunteerdelivered experiential programs give students knowledge and skillsActivityOrMissionDescription
Nbr Voting Members Governing Body35NbrVotingMembersGoverningBody
Nbr Independent Voting Members35NbrIndependentVotingMembers
Total Nbr Employees0TotalNbrEmployees
Total Nbr Volunteers626TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Prior Year195644ContributionsGrantsPriorYear
Contributions Grants Current Year315946ContributionsGrantsCurrentYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Prior Year147010OtherRevenuePriorYear
Other Revenue Current Year122582OtherRevenueCurrentYear
Total Revenue Prior Year342654TotalRevenuePriorYear
Total Revenue Current Year438528TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Current Year238054SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year13387TotalFundrsngExpCurrentYear
Other Expenses Current Year128703OtherExpensesCurrentYear
Total Expenses Current Year366757TotalExpensesCurrentYear
Revenues Less Expenses Prior Year342654RevenuesLessExpensesPriorYear
Revenues Less Expenses CY71771RevenuesLessExpensesCY
Total Assets BOY90448TotalAssetsBOY
Total Assets EOY136915TotalAssetsEOY
Total Liabilities BOY135752TotalLiabilitiesBOY
Total Liabilities EOY110448TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY-45304NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY26467NetAssetsOrFundBalancesEOY
Mission DescriptionThe Volunteer delivered programs give students knowledge and skills in financial literacy, work readiness and enterpreneurship JA helps to enhance the relevance of and value of school for the studentsMissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense303854Expense
DescriptionK-12 Programs which foster work rediness, entreprenuership andDescription
Total Program Service Expense303854TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquipfalseReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiestrueReportOtherLiabilities
Report Fin48 FootnotetrueReportFin48Footnote
Independent Audit Financial StmttrueIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiestrueFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionstrueDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredfalseScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees0NumberOfEmployees
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Excess Business HoldingsfalseExcessBusinessHoldings
Taxable DistributionsfalseTaxableDistributions
Distribution To DonorfalseDistributionToDonor
Indoor Tanning ServicesfalseIndoorTanningServices
Nbr Voting Governing Body Members35NbrVotingGoverningBodyMembers
Number Independent Voting Members35NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodyfalseForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOfalseCompensationProcessCEO
Compensation Process OtherfalseCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
Other WebsiteXOtherWebsite

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonCathy HagaNamePerson
Telephone Number3056873977TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line113490 NW 7 StAddressLine1
CityMIAMICity
StateFLState
ZIP Code33168ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (27 entries)

TitleTitleIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationAverage Hours Per WeekAverageHoursPerWeekReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
ALEX
ZYLERGLAITX
CATHERINE
HAGA PRESX80000
MAXINE KAPLAN
X0000
TROY TEMPLETON
X0000
JEFFREY
LEVINSONX0000
GERRY POMBO
X0000
JOSE TARAFA
X0000
ALLISON
ENG-PEREZX0000
ISRAEL
VELASCOX0000
PAT GANNON
X0000
ROBERT
BAROX0000
JEREMY BARNA
X0000
STEVEN BECKER
X0000
RISA BLAIR
X0000
GEORGE
BCHARAX0000
ROBERT
LOZANOX0000
JAIME
CASTANOX0000
JOHN DOYLE
X0000
EMILIO
ESCANDONX0000
ERIK TORRES
X0000
SHERYL
GREENWALDX0000
JOHN HALULA
X0000
JOSEPH M
HERNANDEZX0000
MIKE
MONTGOMERYX0000
CLIFF
ZOLLERX0000
JOE SUARREZ
X0000
ROBERT SUAREZ
X0000
FieldValueIRS element (for citing)
Total Reportable Comp From Org80000TotalReportableCompFromOrg
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Government Grants296411GovernmentGrants
All Other Contributions19535AllOtherContributions
Noncash Contributions27996NoncashContributions
Total Contributions315946TotalContributions
Gross Income Fundraising Events146020GrossIncomeFundraisingEvents
Fundraising Direct Expenses23438FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column122582TotalRevenueColumn

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column438528TotalRevenueColumn

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total80000Total
Program Services64000ProgramServices
Management And General8000ManagementAndGeneral
Fundraising8000Fundraising

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total92638Total
Program Services83374ProgramServices
Management And General9264ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total16839Total
Program Services14881ProgramServices
Management And General1958ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total35418Total
Program Services28515ProgramServices
Management And General3487ManagementAndGeneral
Fundraising3416Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total13159Total
Program Services12063ProgramServices
Management And General1096ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total9860Total
Program Services6842ProgramServices
Management And General2522ManagementAndGeneral
Fundraising496Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total16384Total
Program Services13271ProgramServices
Management And General1638ManagementAndGeneral
Fundraising1475Fundraising

Interest Interest

FieldValueIRS element (for citing)
Total1566Total
Management And General1566ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total5419Total
Program Services5031ProgramServices
Management And General388ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

TotalTotal
9631
4280
10163
16980

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total54420Total

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total366757Total
Program Services303850ProgramServices
Management And General49520ManagementAndGeneral
Fundraising13387Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY83472BOY
EOY98765EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY6976BOY
EOY38150EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY90448BOY
EOY136915EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY27300BOY
EOY28305EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY108452BOY
EOY82143EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY135752BOY
EOY110448EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY-45304BOY
EOY26467EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY-45304BOY
EOY26467EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY90448BOY
EOY136915EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses71771ReconcilationRevenueExpenses
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteetrueAuditCommittee
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2XPubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years204265CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years231765CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years277807CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year195644CurrentTaxYearMinus1Year
Current Tax Year315946CurrentTaxYear
Total1225427Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years204265CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years231765CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years277807CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year195644CurrentTaxYearMinus1Year
Current Tax Year315946CurrentTaxYear
Total1225427Total
FieldValueIRS element (for citing)
Public Support Total5091225427PublicSupportTotal509

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years204265CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years231765CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years277807CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year195644CurrentTaxYearMinus1Year
Current Tax Year315946CurrentTaxYear
Total1225427Total
FieldValueIRS element (for citing)
Public Support Percentage5091.00000PublicSupportPercentage509
Prior Year Support Percentage1.00000PriorYearSupportPercentage
Investment Income Percentage0.00000InvestmentIncomePercentage
Thirty Three Percnt Tests CY509XThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescriptionAmountAmount
LINE OF CREDIT$47,143
OTHER LIABILITIES$35,000
FieldValueIRS element (for citing)
Total Of Amounts82143TotalOfAmounts
Total Revenue438528TotalRevenue
Total Expenses366757TotalExpenses
Excess Or Deficit For Year71771ExcessOrDeficitForYear
Excess Or Deficit Per FS71771ExcessOrDeficitPerFS

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Agreement Ref FundraisingfalseAgreementRefFundraising

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1GOLF TOURNNameOfEvent1
Gross Receipts Event1146020GrossReceiptsEvent1
Gross Revenue Event1146020GrossRevenueEvent1
Other Direct Expenses Event123438OtherDirectExpensesEvent1
Gross Receipts Total146020GrossReceiptsTotal
Gross Revenue Total Events146020GrossRevenueTotalEvents
Other Direct Expenses Total Events23438OtherDirectExpensesTotalEvents
Direct Expense Summary Events23438DirectExpenseSummaryEvents
Net Income Summary122582NetIncomeSummary

Schedule M IRS990ScheduleM

FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeld
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGifts
Third Parties UsedfalseThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (16 entries)

ExplanationExplanation
FORM 990 ORGANIZATIONS MISSION JUNIOR ACHIEMENT OF GREATER MIAMI
IS PART OF THE WORLDS LARGES ORGANIZATION DEDICATED TO GIVING YOUNG
PEOPLE THE KOWLEDGE 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 APPLYING THIS TO REAL WORLD SITUATIONS. THIS ENHANCES THE
RELEVANCE OF THEIR CLASSROOM LEARNING AND INCREASES THEIR UNDERSTANDING
OF THE VALUE OF STAYING IN SCHOOL
FORM 990, PART VI,LINE 11B A REVIEW PROCESS OF THE FORM 990 IS
PERFORMED BY THE OUTSIDE CPA AND PRESIDENT OF JA. THE FORM IS ALSO
SUBMITTED TO THE BOARD AND HEADQUARTERS AFTER FILING
FORM 990, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS
ENFORCED AND THE DECLARATION FORM IS SIGNED AS DEEMED NECESSARY AND
APPROPRIATE
FORM 990 THE FINANCIAL STATEMENTS ARE FACILITATED THROUGH GUIDESTAR

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