2013-05-01T16:25:30-05:00 2012-06-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2011-07-01 841267604 Junior Achievement USA % TIMOTHY ARMIJO JUNI 7195408000 One Education Way Colorado Springs CO 80906 TIMOTHY ARMIJO 2013-03-20 true 7194714290 2011 2016-03-07 17:11:31Z Jack Kosakowski Pres CEO ONE EDUCATION WAY Colorado Springs CO 80906 32730882 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. 26 24 96 0 0 21021882 12116945 4447949 5059280 219485 376682 8138880 8313589 33828196 25866496 10994799 6652849 0 0 9995322 9062763 0 0 975720 13798340 10076914 34788461 25792526 -960265 73970 25733569 18661525 9907227 5716845 15826342 12944680 X TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY. SEE ADDITIONAL MISSION INFORMATION ON SCHEDULE O. false true 19603275 6652849 13366104 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 4.2 MILLION ELEMENTARY THROUGH POST SECONDARY STUDENTS FOR THE YEAR ENDED 6/30/2012. 19603275 true true false true false false false false true true true false false false true false true false false false true true false false false false false true false true false false false false false false false false false false false false false false false false false false true 43 0 true 96 true false false false false false false false false false false X 26 24 false false true 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 Ainar D Aijala Jr 2.0 X 0 0 0 Evelyn Angelle 2.0 X 0 0 0 Alan S Armstrong 2.0 X 0 0 0 Sandra Beach Lin 2.0 X 0 0 0 Mark Brenner 2.0 X 0 0 0 Catherine S Brune 2.0 X X 0 0 0 Chalres H Dana 2.0 X 0 0 0 Michael Deniszczuk 2.0 X 0 0 0 Lynne Ford 2.0 X 0 0 0 Elwood D Howse Jr 2.0 X 0 0 0 Clyde D Keaton 2.0 X 0 0 0 Larry Leva 2.0 X X 0 0 0 Kevin McKay 2.0 X X 0 0 0 Paul E McKnight 2.0 X 0 0 0 Julie A Monaco 2.0 X 0 0 0 David Palenchar 2.0 X 0 0 0 Jonas Prising 2.0 X X 0 0 0 Ed Rapp 2.0 X X 0 0 0 Robert Reeg 2.0 X 0 0 0 James Runnels 2.0 X 0 0 0 Lisa Sodeika 2.0 X 0 0 0 Albert E Suter 2.0 X 0 0 0 Thomas D Weldon 2.0 X 0 0 0 Richard A Woods 2.0 X 0 0 0 Gerry Czarnecki 2.0 X 0 0 0 Julie Gordon 2.0 X 0 0 0 Clyde Keaton 2.0 X 0 0 0 James Rutrough 2.0 X 0 0 0 Sean C Rush 2.0 X 662080 0 39957 Jack E Kosakowski 60.0 X X 409782 0 102808 Timothy Armijo 40.0 X 169080 0 53262 Cecil Thibodeaux 40.0 X 278118 0 74076 Gary Blanchette 40.0 X 228415 0 98925 John Box 40.0 X 175715 0 48239 Susan Luu 40.0 X 207350 0 36582 DONALD CREVELING 40.0 X 288672 60472 Howard Bartner 40.0 X 166986 0 76724 Steve Schmidt 40.0 X 166731 0 44080 Susan Kolon-Rachlis 40.0 X 234288 0 11464 2987217 0 646589 11 false true false MOORE WALLACE INCRR DONNELY PO BOX 730165 DALLAS TX 75373 STORAGE/ASSEMBLY 1172110 SPARK AGENCY INC PO BOX 790379 ST LOUIS MO 63179 TRANSPORT/STORAGE 509583 Bridgespan Group 535 BOYLSTON ST 10TH FLOOR BOSTON MA 02116 RESEARCH SERVICES 235983 INSCHO CONSULTING SERVICESLLC 2815 WILLIAM NEAL PKWY FORT COLLINS CO 80525 CONSULTING 176200 ROTHGERBER JOHNSON LYONS LLP 1200 SEVENTEENTH ST SUITE 3000 DENVER CO 80202 LEGAL 174822 10 567973 11548972 18866 12116945 AREA LICENSE FEES 611710 4314280 4314280 SUPPORT FEES 611710 745000 745000 5059280 256609 256609 0 0 6765 6765 6765 6765 1651186 1531113 120073 120073 120073 0 0 13547065 5333273 8213792 8213792 MISCELLANEOUS 900099 93032 93032 93032 25866496 13366104 383447 3734147 3734147 0 2918702 2918702 0 2854457 2117094 618732 118631 0 4813631 3369542 1155271 288818 299526 209668 76379 13479 557157 390010 142075 25072 537992 376594 137188 24210 1489205 1325392 163813 188585 47146 141439 113375 28344 85031 178529 142823 35706 0 0 70033 21010 42020 7003 15568 11165 2709 1694 416074 295413 104018 16643 512803 389730 97433 25640 810324 510504 267407 32413 0 441914 287244 119317 35353 957924 699284 191585 67055 0 178337 146236 23184 8917 10005 10005 1091000 809173 236485 45342 925800 685462 181087 59251 36714 27230 7958 1526 RESEARCH & DEVELOPMENT 1657563 1657563 0 0 MISCELLANEOUS 983161 729191 213110 40860 25792526 19603275 5213531 975720 5771490 1340014 2007029 255411 2610964 2600312 1170993 1172790 0 0 0 0 0 0 2426121 2482219 211693 550556 13687832 11086849 3293315 2600983 8241964 7659240 0 0 0 0 0 0 0 0 25733569 18661525 4238999 3524928 0 0 113125 99247 0 0 5130215 1731730 0 0 424888 294081 0 0 0 66859 9907227 5716845 X 7711908 7946437 8114434 4998243 0 0 15826342 12944680 25733569 18661525 X 73970 -2955632 X false true true X false X 21972721 22321320 22132445 21021882 12116945 99565313 21972721 22321320 22132445 21021882 12116945 99565313 30427536 69137777 237802 238139 222245 196152 263374 1157712 100723025 90456808 0.68642 0.69698 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 178529 178529 25613997 25792526 1000000 250000 false 1000000 1000000 1000000 1000000 4000000 6000000 169890 173324 164990 178529 686733 0 0 0 250000 250000 375000 0 0 0 0 0 false true 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 3304696 815775 0 0 0 1349581 973853 375728 6957050 6808300 148750 2600983 0 RELATED PARTY PAYABLE 66859 66859 25866496 25792526 73970 -295391 -2660241 -2955632 -2881662 24305853 -295391 54324 5333273 5092206 19213647 6652849 6652849 25866496 27187515 54324 7993514 8047838 19139677 6652849 6652849 25792526 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 cash equivalents and investments on the statements of financial position and total $1,062,230 as of June 30, 2012. 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 8 Other changes in Net Assets NET ASSET TRANSFER TO AFFILIATED ORGANIZATION (2,660,241) Part XII, Line 2d Other Revenue on Books, Not on Return Cost of Goods Sold Reclassed From Expense and Netted Against Revenue 5,333,273 Part XII, 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 6,652,849 Part XIII, Line 2d Other Expenses on Books, Not on Return Cost of Goods Sold Reclassed From Expense and Netted Against Revenue 5,333,273 NET ASSET TRANSFER TO AFFILIATED ORGANIZATION 2,660,241 TOTAL 7,993,514 Part XIII, 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 6,652,849 Central America and the Caribbean Grantmaking 122866 East Asia and the Pacific Grantmaking 417605 Europe (Including Iceland and Greenland) Grantmaking 913518 Middle East and North Africa 1 3 Grantmaking 846736 North America Grantmaking 17433 Russia and the Newly Independent States Grantmaking 51776 South America Grantmaking 211007 South Asia Grantmaking 45000 Sub-Saharan Africa Grantmaking 292761 Sub-Saharan Africa Fundraising 0 Europe (Including Iceland and Greenland) Fundraising 0 Middle East and North Africa Program Services ECONOMIC EDUCATION PRG 477682 1 3 1 3 3396384 3396384 Cent. America/Caribbean 7022 Wire Trnsfr Cent. America/Caribbean 38000 Wire Trnsfr Cent. America/Caribbean 21065 Wire Trnsfr Cent. America/Caribbean 13737 Wire Trnsfr Cent. America/Caribbean 24043 Wire Trnsfr Cent. America/Caribbean 19000 Wire Trnsfr East Asia/Pacific 133010 Wire Trnsfr East Asia/Pacific 21652 Wire Trnsfr East Asia/Pacific 23606 Wire Trnsfr East Asia/Pacific 33200 Wire Trnsfr East Asia/Pacific 129200 Wire Trnsfr East Asia/Pacific 13200 Wire Trnsfr East Asia/Pacific 20000 Wire Trnsfr East Asia/Pacific 26838 Wire Trnsfr East Asia/Pacific 13700 Wire Trnsfr Europe/Iceland/Greenland 50000 Wire Trnsfr Europe/Iceland/Greenland 40000 Wire Trnsfr Europe/Iceland/Greenland 11500 Wire Trnsfr Europe/Iceland/Greenland 85000 Wire Trnsfr Europe/Iceland/Greenland 94954 Wire Trnsfr Europe/Iceland/Greenland 91500 Wire Trnsfr Europe/Iceland/Greenland 54600 Wire Trnsfr Europe/Iceland/Greenland 20000 Wire Trnsfr Europe/Iceland/Greenland 25000 Wire Trnsfr Europe/Iceland/Greenland 40000 Wire Trnsfr Europe/Iceland/Greenland 80000 Wire Trnsfr Europe/Iceland/Greenland 30000 Wire Trnsfr Europe/Iceland/Greenland 100000 Wire Trnsfr Europe/Iceland/Greenland 185963 Wire Trnsfr Middle East/North Africa 20000 Wire Trnsfr Middle East/North Africa 55000 Wire Trnsfr Middle East/North Africa 10736 Wire Trnsfr Middle East/North Africa 6000 Wire Trnsfr Middle East/North Africa 475000 Wire Trnsfr Middle East/North Africa 150000 Wire Trnsfr Middle East/North Africa 50000 Wire Trnsfr Middle East/North Africa 80000 Wire Trnsfr North America 17433 Wire Trnsfr Russia 10460 Wire Trnsfr Russia 20397 Wire Trnsfr Russia 20920 Wire Trnsfr South America 14215 Wire Trnsfr South America 28429 Wire Trnsfr South America 53000 Wire Trnsfr South America 40000 Wire Trnsfr South America 37500 Wire Trnsfr South America 37863 Wire Trnsfr South Asia 45000 Wire Trnsfr Sub-Saharan Africa 10000 Wire Trnsfr Sub-Saharan Africa To support mission 202500 Wire Trnsfr Sub-Saharan Africa 17433 Wire Trnsfr Sub-Saharan Africa 30000 Wire Trnsfr Sub-Saharan Africa 10000 Wire Trnsfr Sub-Saharan Africa 10000 Wire Trnsfr Sub-Saharan Africa 8500 Wire Trnsfr 55 0 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) 9837 To support the Organization Junior Achievement of Alaska Inc 639 W Intl Airport Rd Anchorage AK 99518 920045091 501(c)(3) 6308 To support the Organization Junior Achievement of New Mexico Inc 4700 Lincoln Rd NE Albuquerque NM 87109 850416889 501(c)(3) 7220 To support the Organization Junior Achievement of Georgia Inc 460 Abernathy Road NE Atlanta GA 30328 580598050 501(c)(3) 153889 To support the Organization Junior Achievement of Central Texas Inc PO Box 684571 Austin TX 78768 741688335 501(c)(3) 9050 To support the Organization JA of Greater Baton Rouge & Acadiana 7809 Jefferson Hwy Baton Rouge LA 70809 720485727 501(c)(3) 78951 To support the Organization JA of Greater Birmingham Inc 216 Aquarius Drive Birmingham AL 35209 630340866 501(c)(3) 43275 To support the Organization JA of South Central Kentucky Inc 440-1/2 E Main Ave Bowling Green KY 42101 610997385 501(c)(3) 8100 To support the Organization JA of Western New York Inc 275 Oak Street Suite 222 Buffalo NY 14203 160821488 501(c)(3) 49254 To support the Organization JA Worldwide 1 Education Way Colorado Springs CO 80906 273666259 501(c)(3) 79750 To support the Organization Junior Achievement of Eastern Iowa Inc 324 3rd St SE Cedar Rapids IA 52401 420919209 501(c)(3) 8548 To support the Organization Junior Achievement of West Virginia Inc 1700 MacCorkle Ave SE Charleston WV 25314 550524771 501(c)(3) 19452 To support the Organization JA of Central Carolinas Inc 201 S Tryon St Charlotte NC 28202 560672085 501(c)(3) 25995 To support the Organization Junior Achievement of Chattanooga Inc 5721 Marlin Ste 3400 Chattanooga TN 37411 620636297 501(c)(3) 11360 To support the Organization Junior Achievement of Greater St Louis Inc 17339 N Outer Forty Chesterfield MO 63005 430652112 501(c)(3) 100439 To support the Organization Junior Achievement of Chicago 651 W Washington Blvd Chicago IL 60661 362170141 501(c)(3) 263115 To support the Organization Junior Achievement of OKI Partners Inc 644 Linn St Ste 1024 Cincinnati OH 45203 320014307 501(c)(3) 10059 To support the Organization JA of Tampa Bay Inc 13805 58th St N Clearwater FL 33760 591098499 501(c)(3) 58163 To support the Organization JA of Greater Cleveland Inc 1422 Euclid Avenue Cleveland OH 44115 340733164 501(c)(3) 39899 To support the Organization Junior Achievement of East Tennessee Inc 2135 N Charles G Seivers Clinton TN 37716 620810145 501(c)(3) 34818 To support the Organization Junior Achievement of South Florida Inc 1130 Coconut Crk Coconut Crk FL 33066 590871446 501(c)(3) 22624 To support the Organization Junior Achievement of Southern Colorado 419 West Bijou Colorado Springs CO 80905 846009223 501(c)(3) 11959 To support the Organization JA of Central South Carolina Inc 301 Greystone Boulevard Columbia SC 29210 570511131 501(c)(3) 18320 To support the Organization Junior Achievement of Central Ohio Inc 68 E 2nd Avenue Columbus OH 43201 314385042 501(c)(3) 5054 To support the Organization JA of East Central Illinois Inc 788 North Sunnyside Road Decatur IL 62522 370762052 501(c)(3) 7260 To support the Organization Junior Achievement - Rocky Mountain Inc 1445 Market Suite 200 Denver CO 80202 840430495 501(c)(3) 66111 To support the Organization Junior Achievement of Central Iowa Inc 6100 Grand Avenue Des Moines IA 50312 420759070 501(c)(3) 13545 To support the Organization JA of Southeastern Michigan Inc 577 E Larned Suite 200 Detroit MI 48226 381348535 501(c)(3) 18262 To support the Organization JA of Central New York Inc ShoppingTown Mall Dewitt NY 13214 160915560 501(c)(3) 7479 To support the Organization JA of The Desert Southwest Inc 150 S Alto Mesa Ste D El Paso TX 79912 741565161 501(c)(3) 5428 To support the Organization JA of Southwestern Indiana Inc 431 E Diamond Avenue Evansville IN 47711 356048156 501(c)(3) 6722 To support the Organization Junior Achievement of Northern Indiana Inc 601 Noble Drive Fort Wayne IN 46825 350922731 501(c)(3) 24321 To support the Organization JA of The Chisholm Trail Inc 6300 Ridglea Pl Fort Worth TX 76116 750944915 501(c)(3) 16683 To support the Organization JA of Mahoning Valley Inc Northwood Center Girard OH 44420 341714400 501(c)(3) 9724 To support the Organization JA of Central N Carolina Inc 3220 Northline Avenue Greensboro NC 27408 560844838 501(c)(3) 14021 To support the Organization JA of Upstate South Carolina Inc 530 Howell Rd Ste 103 Greenville SC 29615 570547967 501(c)(3) 9604 To support the Organization JA of Guam 414 W Soledad ave Hagatna Guam GQ 980031547 501(c)(3) 11260 To support the Organization JA of The Michigan Great Lakes Inc 2650 E Beltline SE Grnd Rpds MI 49546 381557861 501(c)(3) 6908 To support the Organization JA of Southwest New England Inc 11 Asylum St Ste 601 Hartford CT 06103 060665972 501(c)(3) 13121 To support the Organization Junior Achievement of Hawaii Inc 2909 Waialae Ave 10 Honolulu HI 96826 990088861 501(c)(3) 14474 To support the Organization JA of Southeast Texas Inc 2115 East Governors Cir Houston TX 77092 741153957 501(c)(3) 92377 To support the Organization Junior Achievement of Central Indiana Inc 9449 Priority Way Indianapolis IN 46240 351003695 501(c)(3) 9800 To support the Organization Junior Achievement of North Florida Inc 4049 Woodcock Dr Jacksonville FL 32207 591021800 501(c)(3) 28778 To support the Organization Junior Achievement of Middle America Inc 4049 Pennsylvania Ave Kansas Cty MO 64111 440604809 501(c)(3) 28308 To support the Organization Junior Achievement of Tri-Cities TNVA Inc 330 Broad St Ste 1 Kingsport TN 37660 620757847 501(c)(3) 12550 To support the Organization Junior Achievement of Southern Nevada Inc 7220 S Cimarron Road Las Vegas NV 89113 880354481 501(c)(3) 74611 To support the Organization JA of Northeastern New York Inc 8 Stanley Circle Latham NY 12110 141429763 501(c)(3) 32470 To support the Organization Junior Achievement of The Bluegrass Inc 1092 Duval St Ste240 Lexington KY 40515 610606480 501(c)(3) 27088 To support the Organization Junior Achievement of Arkansas Inc 1501 N University Little Rock AR 72207 710658775 501(c)(3) 31245 To support the Organization JA of Southern California Inc 6250 Forest Lawn Dr Los Angeles CA 90068 951799192 501(c)(3) 96241 To support the Organization Junior Achievement of Kentuckiana Inc 1401 W Muhammed Ali Louisville KY 40203 610476694 501(c)(3) 98191 To support the Organization JA of The Upper Midwest Inc 1800 White Bear Ave N Maplewood MN 55109 411424988 501(c)(3) 32586 To support the Organization JA of Memphis and the Mid-South Inc 307 Madison Avenue Memphis TN 38103 620549549 501(c)(3) 14947 To support the Organization Junior Achievement of Idaho Inc 1303 E Central Dr Meridian ID 83642 826008991 501(c)(3) 9048 To support the Organization Junior Achievement of Wisconsin Inc 11111 W Liberty Dr Milwaukee WI 53224 390826295 501(c)(3) 64905 To support the Organization Junior Achievement of the Heartland Inc 800 12th Avenue Moline IL 61265 362684253 501(c)(3) 9300 To support the Organization JA of Middle Tennessee Inc 120 Powell Place Nashville TN 37204 620582571 501(c)(3) 7790 To support the Organization JA of Southern Massachusetts Inc 227 Union Street New Bedford MA 02740 043193575 501(c)(3) 6405 To support the Organization JA of Greater New Orleans Inc 5100 Orleans Avenue New Orleans LA 70124 720469314 501(c)(3) 44694 To support the Organization Junior Achievement of New York Inc 420 Lexington Ave New York NY 10170 133031828 501(c)(3) 203512 To support the Organization JA of Greater Hampton Roads Inc 6387 Center Drive Norfolk VA 23502 540799839 501(c)(3) 11900 To support the Organization Junior Achievement of Greater Miami Inc 13490 NW 7 Avenue North Miami FL 33168 590807486 501(c)(3) 139956 To support the Organization JA of Southwest Connecticut Inc 200 Connecticut Avenue Norwalk CT 06854 060932913 501(c)(3) 29924 To support the Organization Junior Achievement of the Midlands Inc 13506 West Maple Road Omaha NE 68164 470468426 501(c)(3) 7471 To support the Organization Junior Achievement of Central Florida Inc 2121 Camden Road Orlando FL 328031487 590972112 501(c)(3) 18723 To support the Organization Junior Achievement of West Kentucky Inc 1195 Wing Ave Owensboro KY 42303 610564988 501(c)(3) 12070 To support the Organization Junior Achievement of Central Maryland Inc 10711 Red Run Blvd Owings Mills MD 21117 520688275 501(c)(3) 93980 To support the Organization JA of Northwest Florida Inc 1010 N 12th Ave Pensacola FL 32501 590839555 501(c)(3) 7594 To support the Organization Junior Achievement of Central Illinois Inc 4450 N Prospect Peoria Heights IL 61616 370657600 501(c)(3) 7940 To support the Organization JA of Western Pennsylvania Inc One Allegheny Sq Pittsburgh PA 15212 250983059 501(c)(3) 10804 To support the Organization JA of Oregon and SW Washington Inc 7830 SE Foster Road Portland OR 97206 930384007 501(c)(3) 13617 To support the Organization JA of Maine Inc 82 Elm Street Portland ME 04101 010275159 501(c)(3) 10402 To support the Organization Junior Achievement of New Jersey Inc 4365 Route 1 South Princeton NJ 08540 221774147 501(c)(3) 99472 To support the Organization Junior Achievement of Rhode Island Inc 120 Waterman St Providence RI 02906 050263443 501(c)(3) 8905 To support the Organization JA of Eastern North Carolina Inc 4900 Waters Edge Drive Raleigh NC 27606 561107715 501(c)(3) 9706 To support the Organization JA of Northern Nevada Inc 1005 Terminal Way Suite 106 Reno NV 89502 886005167 501(c)(3) 9986 To support the Organization Junior Achievement of Dallas Inc 1201 Executive Dr W Richardson TX 75081 750881589 501(c)(3) 81471 To support the Organization Junior Achievement of Central Virginia Inc 7217 West Broad Street Richmond VA 23294 540803325 501(c)(3) 21867 To support the Organization JA of Southwest Virginia Inc 3433 Brambleton Avenue SW Roanoke VA 24018 540628293 501(c)(3) 6357 To support the Organization JA of Rochester New York Inc 259 Monroe Ave Ste 108 Rochester NY 14607 160956147 501(c)(3) 31990 To support the Organization Junior Achievement of Sacramento Inc 3800 Watt Ave Ste 165 Sacramento CA 95821 946080866 501(c)(3) 40145 To support the Organization JA of Northeast Michigan Inc 1781 Fordney Street Saginaw MI 48601 381746900 501(c)(3) 9912 To support the Organization Junior Achievement of the Eastern Shore Inc 200 West Main Street Salisbury MI 21801 521461040 501(c)(3) 6502 Junior Achievement of Utah Inc 515 East 100 S Salt Lake City UT 84102 870225875 501(c)(3) 38256 Junior Achievement of South Texas Inc 403 E Ramsey ste 201 San Antonio TX 78216 742061852 501(c)(3) 68914 JA of San Diego & Imperial Co Inc 4756 Mission Gorge Plc San Diego CA 92120 951727087 501(c)(3) 32240 Junior Achievement of Washington Inc 1700 Westlake Ave N Seattle WA 98109 910604913 501(c)(3) 58006 Junior Achievement of North Louisiana Inc 3825 Gilbert Dr Shreveport LA 71104 720595081 501(c)(3) 9122 Junior Achievement of South Dakota Inc 1000 North W Ave Sioux Falls SD 57104 460306352 501(c)(3) 37749 JA of the Inland Northwest Inc 421 W Riverside Ste 702 Spokane WA 99201 910564208 501(c)(3) 6284 JA of The Hudson Valley Inc 12 Hamilton Pl Tarrytown NY 10591 133001065 501(c)(3) 11120 Junior Achievement of Arizona Inc 636 W Southern Avenue Tempe AZ 852824508 860184349 501(c)(3) 74427 Junior Achievement of Kansas Inc 501 SE Jefferson St Ste 22 Topeka KS 66607 480731855 501(c)(3) 17264 Junior Achievement of Oklahoma Inc 3947 South 103rd E Ave Tulsa OK 74146 730757053 501(c)(3) 28678 JA of the Palm Beaches & Treasure Coast Inc 6903 Vista Prkway N W Palm Beach FL 33411 592333738 501(c)(3) 9196 JA of Northern California Inc 3003 Oak Rd Ste 109 Walnut Creek CA 94597 941322179 501(c)(3) 161132 JA of Northern New England Inc 400 Fifth Ave Ste 300 Waltham MA 02451 042127020 501(c)(3) 98842 JA of Greater Washington Inc 1050 17th St NW Washington DC 20036 540788947 501(c)(3) 63581 Junior Achievement of Delaware Valley Inc 993 Old Eagle School Road Wayne PA 19087 231386172 501(c)(3) 65510 Junior Achievement of Delaware Inc 522 S Walnut Street Wilmington DE 19801 510078199 501(c)(3) 11260 100 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 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 true true X X X X X true false false false false false false true false Sean C Rush 480179 0 177545 0 4356 0 38949 0 1008 0 702037 0 72725 0 Jack E Kosakowski 301695 0 98864 0 9223 0 82555 0 20253 0 512590 0 40496 0 Timothy Armijo 139518 0 27986 0 1576 0 37090 0 16172 0 222342 0 11074 0 Cecil Thibodeaux 223850 0 51621 0 2647 0 58967 0 15109 0 352194 0 24587 0 Gary Blanchette 198542 0 28631 0 1242 0 81240 0 17685 0 327340 0 0 0 John Box 162901 0 9967 0 2847 0 33777 0 14462 0 223954 0 12812 0 Susan Luu 180897 0 25718 0 735 0 19065 0 17517 0 243932 0 0 0 Howard Bartner 137436 0 28689 0 861 0 53554 0 23170 0 243710 0 13560 0 Steve Schmidt 141723 0 24155 0 853 0 26033 0 18047 0 210811 0 11297 0 Susan Kolon-Rachlis 217110 0 17178 0 0 0 0 0 11464 0 245752 0 0 0 DONALD CREVELING 230678 53788 4206 45122 15350 349144 18445 Schedule J, Part I, Question 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, Question 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. 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. SIGNIFICANT CHANGES TO GOVERNING DOCUMENTS PART VI, LINE 4 Ja Worldwide (existing at 06/30/11) contributed the assets used to provide services to the international members to a new entity, then the existing legal entity changed its legal name to Junior Achievement USA (JA USA). JA USA will now serve offices in the United States. The re-organization and name change are reflected in the amended articles of incorporation and bylaws. 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 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 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. 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. OTHER CHANGES TO NET ASSETS PART XI, LINE 5 UNREALIZED LOSS (295,391) NET ASSET TRANSFER TO AFFILIATED ORGANIZATION (2,660,241) TOTAL (2,955,632) COMPENSATION PART VII Compensation for most officers are for services provided to both Junior Achievement USA (JAUSA), and JA Worldwide (JAWW), an affiliated but unrelated organization for 990 purposes. Compensation for Sean Rush also includes services provided to both JAUSA, and JAWW. Because the compensation is reported on the 2011 calendar year, half of the compensation is allocable to JAUSA, and the other half to JAWW. 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 2012, revenue of all affiliates totaled $253 million. CHANGES IN CONDUCTING PROGRAM SERVICES PART III, LINE 3 Prior to July 1, 2011, Junior Achievement USA (formerly known as JA Worldwide) contained activities of both domestic and international operations. Effective July 1, 2011, the organization was restructured to bifurcate domestic activities from international activities. The international activities were transferred to JA Worldwide, Inc., a newly formed organization which is a separate legal/fiduciary regional operating center. Junior Achievement USA was established as the regional operating center for the United States and Middle East.