Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
JUNIOR ACHIEVEMENT OF NEW YORK INC
Employer identification number
13-3031828
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
4,156,371
5,001,198
4,083,768
3,415,296
3,166,954
19,823,587
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
4,156,371
5,001,198
4,083,768
3,415,296
3,166,954
19,823,587
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
569,348
6
Public Support. Subtract line 5 from line 4.
19,254,239
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
4,156,371
5,001,198
4,083,768
3,415,296
3,166,954
19,823,587
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
21,216
19,027
3,348
32,353
2,587
78,531
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
19,902,118
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
96.740 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
97.720 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
JUNIOR ACHIEVEMENT OF NEW YORK INC
Employer identification number
13-3031828
Identifier
Return Reference
Explanation
ORGANIZATION MISSION STATEMENT
FORM 990, PART III, LINE 1
JUNIOR ACHIEVEMENT OF NEW YORK (JA NEW YORK) IS THE LOCAL AFFILIATE OF JUNIOR ACHIEVEMENT USA, 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. JA PROGRAMS ARE DELIVERED BY CORPORATE AND COMMUNITY VOLUNTEERS AND PROVIDE RELEVANT, HANDS-ON EXPERIENCES THAT GIVE STUDENTS FROM KINDERGARTEN THROUGH HIGH SCHOOL KNOWLEDGE AND SKILLS IN FINANCIAL LITERACY, WORK READINESS AND ENTREPRENEURSHIP. TODAY, JA REACHES FOUR MILLION STUDENTS PER YEAR IN MORE THAN 120 MARKETS ACROSS THE UNITED STATES, WITH AN ADDITIONAL SIX MILLION STUDENTS SERVED BY OPERATIONS IN 119 OTHER COUNTRIES WORLDWIDE. VISIT WWW.JANY.ORG FOR MORE INFORMATION.
FORM 990, PART VI, SECTION A, LINE 1
THE BY-LAWS OF JA NEW YORK AUTHORIZE A STANDING EXECUTIVE COMMITTEE COMPOSED OF THE CHAIRMAN OF THE BOARD, THE VICE CHAIRMEN, THE SECRETARY AND THE TREASURER. THE EXECUTIVE COMMITTEE HAS ALL THE AUTHORITY OF THE BOARD OF DIRECTORS, EXCEPT AS TO THOSE MATTERS SET FORTH IN SECTION 712(A)(1) THROUGH (5) OF THE NEW YORK NOT-FOR-PROFIT CORPORATION LAW ("NEW YORK NFPCL"). ALL OF THE MEMBERS OF THE EXECUTIVE COMMITTEE ARE MEMBERS OF THE BOARD OF DIRECTORS OF JA NEW YORK, WHICH IS ITS GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 2
A BUSINESS RELATIONSHIP EXISTS BETWEEN CERTAIN JA NEW YORK'S BOARD MEMBERS: ANTHONY VISCOGLIOSI HAS A BUSINESS RELATIONSHIP WITH BOTH MERRILL KRAINES AND PETER PAMEL. DAVID OBSTLER HAS A BUSINESS RELATIONSHIP WITH THEODORE E. NIEDERMEYER.
FORM 990, PART VI, SECTION A, LINE 6
JA NEW YORK HAS A SINGLE CLASS OF MEMBERS, THE SUSTAINING MEMBERS, WHO ARE PERSONS, INCLUDING INDIVIDUALS, PARTNERSHIPS AND CORPORATIONS, WHICH DURING THE IMMEDIATELY PRECEDING YEAR, HAVE CONTRIBUTED $500 OR MORE TO JA NEW YORK. THE SUSTAINING MEMBERS HAVE THE RIGHT TO ELECT THE BOARD OF DIRECTORS AND TO APPROVE CERTAIN SIGNIFICANT CORPORATE ACTIONS AS DESCRIBED IN THE RESPONSES TO ITEMS 7A AND 7B.
FORM 990, PART VI, SECTION A, LINE 7A
THE BOARD OF DIRECTORS OF JA NEW YORK IS ITS GOVERNING BODY. THE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE SUSTAINING MEMBERS PURSUANT TO THE NEW YORK NFPCL, UNDER WHICH JA NEW YORK IS ORGANIZED.
FORM 990, PART VI, SECTION A, LINE 7B
THE BYLAWS OF JA NEW YORK MAY BE ADOPTED, AMENDED OR REPEALED BY THE SUSTAINING MEMBERS. IN ADDITION, THE NFPCL PROVIDES THAT CERTAIN MATTERS REQUIRE THE APPROVAL OF SUSTAINING MEMBERS AFTER THEY ARE AUTHORIZED BY THE BOARD OF DIRECTORS. THESE MATTERS INCLUDE DISPOSITION OF ALL OR SUBSTANTIALLY ALL ASSETS, AMENDMENT OF THE CERTIFICATE OF INCORPORATION, MERGER OR CONSOLIDATION AND DISSOLUTION.
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 WAS REVIEWED WITH THE JUNIOR ACHIEVEMENT OF NEW YORK AUDIT COMMITTEE. THE AUDIT COMMITTEE THEN PROVIDED AN OVERVIEW OF THE FORM 990 TO THE JUNIOR ACHIEVEMENT OF NEW YORK BOARD. THE 990 WAS PROVIDED TO EACH MEMBER OF THE JUNIOR ACHIEVEMENT OF NEW YORK BOARD OF DIRECTORS IN ELECTRONIC FORMAT PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C
JA NEW YORK PROVIDES EACH NEW DIRECTOR AND NEW EMPLOYEE WITH A COPY OF JA NEW YORK'S WRITTEN CONFLICT OF INTEREST POLICY AND REQUIRES THEM TO COMPLETE AN ACKNOWLEDGEMENT DECLARING ANY POTENTIAL CONFLICT OR ACKNOWLEDGING THAT THERE ARE NONE. IN ADDITION, JA NEW YORK INTENDS ANNUALLY TO CIRCULATE THE CONFLICT OF INTEREST POLICY TO EACH DIRECTOR AND EMPLOYEE AND REQUIRES THEM TO COMPLETE AN ACKNOWLEDGMENT DECLARING ANY POTENTIAL COFNLICT OR ACKNOWLEDING THAT THERE ARE NONE. THIS WAS DONE IN JANUARY 2011 AND WILL BE DONE ANNUALLY THEREAFTER. THE CONFLICT OF INTEREST ACKNOWLEDGEMENTS ARE REVIEWED BY AN OFFICER OF JA NEW YORK. COMPLIANCE QUESTIONS FOR JA NEW YORK EMPLOYEES ARE REFERRED TO THE JA NEW YORK PRESIDENT. COMPLIANCE QUESTIONS PERTAINING TO JA NEW YORK PRESIDENT OR JA NEW YORK BOARD MEMBERS ARE REFERRED TO JA NEW YORK BOARD CHAIR. COMPLIANCE QUESTIONS PERTAINING TO JA NEW YORK BOARD CHAIR AND COMPLIANCE QUESTIONS THAT CANNOT BE RESOLVED AT THE JA NEW YORK LEVEL ARE REFERRED TO THE JA USA, INC. SENIOR VICE PRESIDENT, HUMAN RESOURCES OR HIS OR HER DESIGNEE FOR REVIEW. CONSISTENT WITH THE NEW YORK NFPCL, JA NEW YORK DOES NOT COUNT THE VOTES OF MEMBERS OF THE BOARD OF DIRECTORS WITH AN INTEREST IN A CONTRACT OR TRANSACTION INVOLVING JA NEW YORK IN DETERMINING IF THE REQUIRED VOTE OF THE BOARD OF DIRECTOR HAD BEEN OBTAINED TO APPROVE SUCH CONTRACT OR TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15
THE COMPENSATION OF JA NEW YORK'S PRESIDENT (CHIEF EXECUTIVE OFFICER) IS REVIEWED AND APPROVED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS PURSUANT TO AUTHORITY SPECIFICALLY DELEGATED TO IT BY JA NEW YORK'S BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE REVIEWS COMPENSATION DATA FOR COMPARABLE JUNIOR ACHIEVEMENT AREAS AND RECOMMENDATIONS FROM A COMPENSATION STUDY COMMISSIONED BY JUNIOR ACHIEVEMENT USA, INC., THE UMBRELLA ORGANIZATION THAT AUTHORIZES ALL JUNIOR ACHIEVEMENT AREA ORGANIZATIONS TO OPERATE IN THEIR AREAS. THE DECISION OF THE EXECUTIVE COMMITTEE ARE DOCUMENTED CONTEMPORANEOUSLY. THIS PROCESS WAS LAST PERFORMED FOR THE 2010-2011 AND 2011-2012 FISCAL YEARS. BEGINNING WITH JANY'S 2010-2011 FISCAL YEAR, THE EXECUTIVE COMMITTEE HAS PERFORMED A REVIEW OF THE COMPENSATION OF THE CHIEF FINANCIAL OFFICER SIMILAR TO THE REVIEW OF THE COMPENSATION OF THE PRESIDENT DESCRIBED IN RESPONSE TO PART VI, ITEM 15A ABOVE.
FORM 990, PART VI, SECTION C, LINE 19
JA NEW YORK MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. JA NEW YORK'S FORM 990 AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON ITS WEBSITE, WWW.JANY.ORG
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.