JUNIOR ACHIEVEMENT USA: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
JUNIOR ACHIEVEMENT USA (EIN 59-0807486)
Tax period
2012-07-01 to 2013-06-30
Filed
2013-11-14
IRS object ID
201343189349305904
Schema version
2012v2.1
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)
Timestamp2013-11-14T16:33:39-05:00Timestamp
Tax Period End Date2013-06-30TaxPeriodEndDate

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 Date2012-07-01TaxPeriodBeginDate

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
TitlePRESIDENTTitle
Date Signed2013-11-14DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameMaria F DiazName
PTINP01285086PTIN
Phone9544992829Phone
Date Prepared2013-11-12DatePrepared
Self EmployedXSelfEmployed
FieldValueIRS element (for citing)
Tax Year2012TaxYear
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 Receipts437709GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1957YearFormation
State Legal DomicileFLStateLegalDomicile
Activity Or Mission DescriptionJunior Achievement of Greater Miami inspires and prepares young people to succeed in the global economy Our volunteer delivered experiential programs give students knowledge and skillsActivityOrMissionDescription
Nbr Voting Members Governing Body24NbrVotingMembersGoverningBody
Nbr Independent Voting Members0NbrIndependentVotingMembers
Total Nbr Employees0TotalNbrEmployees
Total Nbr Volunteers626TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Current Year265487ContributionsGrantsCurrentYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Current Year136097OtherRevenueCurrentYear
Total Revenue Current Year401584TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Current Year247544SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year12479TotalFundrsngExpCurrentYear
Other Expenses Current Year120416OtherExpensesCurrentYear
Total Expenses Current Year367960TotalExpensesCurrentYear
Revenues Less Expenses CY33624RevenuesLessExpensesCY
Total Assets BOY136915TotalAssetsBOY
Total Assets EOY173835TotalAssetsEOY
Total Liabilities BOY110448TotalLiabilitiesBOY
Total Liabilities EOY113744TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY26467NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY60091NetAssetsOrFundBalancesEOY
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
Expense316668Expense
DescriptionK-12 Programs which foster work readiness, entreprenuership andDescription
Total Program Service Expense316668TotalProgramServiceExpense
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 EquiptrueReportLandBldgEquip
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 Members24NbrVotingGoverningBodyMembers
Number Independent Voting Members0NumberIndependentVotingMembers
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

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 (25 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
JOSE
TARAGA
ROBERT SUAREZ
CHAIRM BOARD0X000
MAXINE KAPLAN
PAST CHAIRMAN0X000
TROY TEMPLETON
SECRETARY0X000
J LEVINSON
TREASURER0X000
J HERNANDEZ
CORP DEV CHAIR0X000
G POMBO
STRATEGIC CHAI0X000
I VELASCO
BOARD DEV0X000
PAT GANNON
VOLUNTEER0X000
C HAGA
PRESIDENT0X8722805013
JEREMY BARNA
0X000
STEVEN
BECKER0X000
RAFAEL I BRU
0X000
GEORGE
BCHARA0X000
ROBERT
LOZANA0X000
JAIME
CASTANO0X000
JOHN DOYLE
0X000
EMILIO
ESCANDON0X000
SERGIO DE
LA FE0X000
SHERYL
GREENWALD0X000
RISA BLAIR
0X000
ALEX
ZYLBERGLAIT0X000
ALLISON ENG
PEREZ0X000
CLIFF
ZOLLER0X000
JOE SUAREZ
0X000
FieldValueIRS element (for citing)
Total Reportable Comp From Org87228TotalReportableCompFromOrg
Total Other Compensation5013TotalOtherCompensation
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
All Other Contributions265487AllOtherContributions
Noncash Contributions43687NoncashContributions
Total Contributions265487TotalContributions
Gross Income Fundraising Events172222GrossIncomeFundraisingEvents
Fundraising Direct Expenses36125FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column136097TotalRevenueColumn

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column401584TotalRevenueColumn

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total87228Total
Program Services74674ProgramServices
Management And General8307ManagementAndGeneral
Fundraising4247Fundraising

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total86748Total
Program Services74264ProgramServices
Management And General8261ManagementAndGeneral
Fundraising4223Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total26722Total
Program Services22876ProgramServices
Management And General2545ManagementAndGeneral
Fundraising1301Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total33292Total
Program Services28501ProgramServices
Management And General3170ManagementAndGeneral
Fundraising1621Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total13554Total
Program Services11603ProgramServices
Management And General1291ManagementAndGeneral
Fundraising660Fundraising

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total7352Total
Program Services5808ProgramServices
Management And General1234ManagementAndGeneral
Fundraising310Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total15307Total
Program Services14582ProgramServices
Management And General608ManagementAndGeneral
Fundraising117Fundraising

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total3236Total
Program Services3236ProgramServices

Insurance Insurance

FieldValueIRS element (for citing)
Total4824Total
Program Services4018ProgramServices
Management And General806ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

TotalTotal
8662
1725
27998
19812

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total31500Total

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total367960Total
Program Services316667ProgramServices
Management And General38814ManagementAndGeneral
Fundraising12479Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY98765BOY
EOY71782EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY38150BOY
EOY86365EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis15688LandBuildingsEquipmentBasis

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
EOY15688EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY136915BOY
EOY173835EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY28305BOY
EOY10186EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY82143BOY
EOY103558EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY110448BOY
EOY113744EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY26467BOY
EOY60091EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY26467BOY
EOY60091EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY136915BOY
EOY173835EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses33624ReconcilationRevenueExpenses
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewtrueAccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

FieldValueIRS element (for citing)
Financial Statement BothXFinancialStatementBoth
FieldValueIRS element (for citing)
FS AuditedtrueFSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement BothXFinancialStatementBoth
FieldValueIRS element (for citing)
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 Years231765CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years277807CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years195644CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year315946CurrentTaxYearMinus1Year
Current Tax Year264487CurrentTaxYear
Total1285649Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years231765CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years277807CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years195644CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year315946CurrentTaxYearMinus1Year
Current Tax Year264487CurrentTaxYear
Total1285649Total
FieldValueIRS element (for citing)
Public Support Total5091285649PublicSupportTotal509

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years231765CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years277807CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years195644CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year315946CurrentTaxYearMinus1Year
Current Tax Year264487CurrentTaxYear
Total1285649Total
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

FieldValueIRS element (for citing)
Written Policy MonitoringfalseWrittenPolicyMonitoring
Included On FSfalseIncludedOnFS

Equipment Equipment

FieldValueIRS element (for citing)
Investment Cost Or Other Basis15688InvestmentCostOrOtherBasis
Book Value15688BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings15688TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescriptionAmountAmount
Line of Credit$44,773
Deferred Revenues$58,785
FieldValueIRS element (for citing)
Total Of Amounts103558TotalOfAmounts

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Agreement Ref FundraisingfalseAgreementRefFundraising

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1GOLF TOURNMNameOfEvent1
Gross Receipts Event1166143GrossReceiptsEvent1
Gross Revenue Event1166143GrossRevenueEvent1
Other Direct Expenses Event134389OtherDirectExpensesEvent1
Name Of Event2BOWL A THONNameOfEvent2
Gross Receipts Event26079GrossReceiptsEvent2
Gross Revenue Event26079GrossRevenueEvent2
Other Direct Expenses Event21736OtherDirectExpensesEvent2
Gross Receipts Total172222GrossReceiptsTotal
Gross Revenue Total Events172222GrossRevenueTotalEvents
Other Direct Expenses Total Events36125OtherDirectExpensesTotalEvents
Direct Expense Summary Events36125DirectExpenseSummaryEvents
Net Income Summary136097NetIncomeSummary

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 ORGANZITIONS MISSION JUNIOR ACHIEVEMENT OF GREATER MIAMI
IS PART OF THE WORLDS 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 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 THE JA. THE FORM IS ALSO
SUBMITTED TO THE BOARD AND HEADQUARTERS AFTER FILING
FROM 990, PART VI, LINE 12C THE CONFLIC 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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