Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

MediumBullet The organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0047
2011
Open to Public Inspection
A For the calendar year, or tax year beginning 07-01-2011 and ending 06-30-2012
BCheck if applicable:
CName of organization
Junior Achievement USA
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
One Education Way
 
Room/suite
City or town, state or country, and ZIP + 4
Colorado Springs, CO80906
D Employer identification number

84-1267604
E Telephone number

G Gross receipts $ 32,730,882
F Name and address of principal officer:
Jack Kosakowski Pres CEO
ONE EDUCATION WAY
Colorado Springs,CO80906
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
www.JA.org
H(a)
Is this a group return for
affiliates?
H(b)
Are all affiliates included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet1116
K Form of organization:
 
L Year of formation: 1992
M State of legal domicile: CO
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: 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.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a)..... 3 26
4 Number of independent voting members of the governing body (Part VI, line 1b) .... 4 24
5 Total number of individuals employed in calendar year 2011 (Part V, line 2a) ... 5 96
6 Total number of volunteers (estimate if necessary) .... 6 0
7a Total unrelated business revenue from Part VIII, column (C), line 12 .. 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 .. 7b  
Revenues; Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 21,021,882 12,116,945
9 Program service revenue (Part VIII, line 2g) ......... 4,447,949 5,059,280
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 219,485 376,682
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 8,138,880 8,313,589
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 33,828,196 25,866,496
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 10,994,799 6,652,849
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 9,995,322 9,062,763
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet975,720    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f).... 13,798,340 10,076,914
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 34,788,461 25,792,526
19 Revenue less expenses. Subtract line 18 from line 12....... -960,265 73,970
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 25,733,569 18,661,525
21 Total liabilities (Part X, line 26)............. 9,907,227 5,716,845
22 Net assets or fund balances. Subtract line 21 from line 20..... 15,826,342 12,944,680
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title.
Paid preparer use only
Print/type preparer's name
 
Preparer's signature
Date
PTIN
Firm's name Right pointing arrowhead image

Firm's EIN Right pointing arrowhead image
Firm's address Right pointing arrowhead image



Phone no.
May the IRS discuss this return with the preparer shown above? See instructions .........bullet
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2011)
Form 990 (2011)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response to any question in this Part III .........
1
Briefly describe the organization’s mission: TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY. SEE ADDITIONAL MISSION INFORMATION ON SCHEDULE O.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ....................
If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ..........................
If “Yes,” describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 19,603,275 including grants of $ 6,652,849 ) (Revenue $ 13,366,104 )
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.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet$ 19,603,275
Form 990 (2011)
Form 990 (2011)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? Click to see attachment........
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part IClick to see attachment..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If “Yes,” complete Schedule C,
Part IIClick to see attachment.........................
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C, Part IIIClick to see attachment........................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete Schedule D, Part IClick to see attachment....................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas or historic structures? If “Yes,” complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,”
complete Schedule D, Part IVClick to see attachment...................
9
Yes
 
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If “Yes,” complete Schedule D, Part VClick to see attachment
10
Yes
 
11
If the organization’s answer to any of the following questions is ‘Yes,’ then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable:
a
Did the organization report an amount for land, buildings, and equipment in Part X, line10? If “Yes,” complete Schedule D, Part VI.Click to see attachment
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VII.Click to see attachment
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII.Click to see attachment
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX.Click to see attachment
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X.Click to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part X.Click to see attachment
11f
 
No
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If “Yes,” complete Schedule D, Parts XI, XII, and XIII Click to see attachment
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered ‘No’ to line 12a, then completing Schedule D, Parts XI, XII, and XIII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States or aggregate foreign investments valued at $100,000 or more? If “Yes,” complete Schedule F, Part I......... Click to see attachment
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the U.S.? If “Yes,” complete Schedule F, Part II.. Click to see attachment
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the U.S.? If “Yes,” complete Schedule F, Part III.. Click to see attachment
16
 
No
17
Did the organization report a total of more than $15,000, of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II..........
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospitals? If “Yes,” complete Schedule H.....
20a
 
No
b
If “Yes” to line 20a, did the organization attach a copy of its audited financial statement to this return? Note. All Form 990 filers that operated one or more hospitals must attach audited financial statements.
20b
 
 
Form 990 (2011)
Form 990 (2011)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants and other assistance to any government or organization in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.. Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III..... Click to see attachment
22
 
No
23
Did the organization answer “Yes” to Part VII, Section A, questions 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J................ Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer questions 24b–24d and complete Schedule K. If “No,” go to line 25................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I......
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I................
25b
 
No
26
Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II.........................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If “Yes,” complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties? (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV .........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV...................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or owner? If “Yes,” complete Schedule L, Part IV..
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II.......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Parts II, III, IV, and V, line 1.....................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2...
35b
 
No
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2...........
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2011)
Form 990 (2011)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response to any question in this Part V .........
Yes
No
1a
Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable. .......
1a
43
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable.
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements filed for the calendar year ending with or within the year covered by this return .....................
2a
96
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?.............................
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account or securities account)?.......................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If “Yes” to line 5a or 5b, did the organization file Form 8886-T? ........
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible?..........
6a
 
No
b
If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
No
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If “Yes,” indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?..........................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?...................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?...............
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?................
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?.........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them) ........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If “Yes,” enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. All 501(c)(29) organizations must list in Schedule O each state in which they are licensed to issue qualified health plans, the amount of reserves required by each state, and the amount of reserves the organization allocated to each state.
13a
 
 
b
Enter the aggregate amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans.
13b
 
c
Enter the aggregate amount of reserves on hand.
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
 
b
If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..
14b
 
 
Form 990 (2011)
Form 990 (2011)
Page 6
Part VI
Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response to any question in this Part VI .........
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
If the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
1a
26
b
Enter the number of voting members included in line 1a, above, who are independent .................
1b
24
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
4
Yes
 
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? .................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ............
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ..........
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O .....
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal
Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If “Yes,” did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? ....
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review the Form 990. .....
12a
Did the organization have a written conflict of interest policy? If “No,” go to line 13.......
12a
Yes
 
b
Were officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this was done ....................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
 
No
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes," to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If “Yes,” did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
CT , NY
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how), the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization: MediumBullet
TIMOTHY ARMIJO
ONE EDUCATION WAY
Colorado Springs,CO80906
(719) 540-6235
Form 990 (2011)
Form 990 (2011)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response to any question in this Part VII .........
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation, and current key employees. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organizations compensated any current or former officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(1) Ainar D Aijala Jr
Director
 2.0 X           0 0 0
(2) Evelyn Angelle
Director
 2.0 X           0 0 0
(3) Alan S Armstrong
Director
 2.0 X           0 0 0
(4) Sandra Beach Lin
Director
 2.0 X           0 0 0
(5) Mark Brenner
Director
 2.0 X           0 0 0
(6) Catherine S Brune
Treasurer
 2.0 X   X       0 0 0
(7) Chalres H Dana
Director
 2.0 X           0 0 0
(8) Michael Deniszczuk
Director
 2.0 X           0 0 0
(9) Lynne Ford
Director
 2.0 X           0 0 0
(10) Elwood D Howse Jr
Director
 2.0 X           0 0 0
(11) Clyde D Keaton
Director
 2.0 X           0 0 0
(12) Larry Leva
President
 2.0 X   X       0 0 0
(13) Kevin McKay
Vice Chair
 2.0 X   X       0 0 0
(14) Paul E McKnight
Director
 2.0 X           0 0 0
(15) Julie A Monaco
Director
 2.0 X           0 0 0
(16) David Palenchar
Director
 2.0 X           0 0 0
(17) Jonas Prising
Secretary
 2.0 X   X       0 0 0
Form 990 (2011)
Form 990 (2011)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(18) Ed Rapp
Chair
 2.0 X   X       0 0 0
(19) Robert Reeg
Director
 2.0 X           0 0 0
(20) James Runnels
Director
 2.0 X           0 0 0
(21) Lisa Sodeika
Director
 2.0 X           0 0 0
(22) Albert E Suter
Director
 2.0 X           0 0 0
(23) Thomas D Weldon
Director
 2.0 X           0 0 0
(24) Richard A Woods
Director
 2.0 X           0 0 0
(25) Gerry Czarnecki
Director
 2.0 X           0 0 0
(26) Julie Gordon
Director
 2.0 X           0 0 0
(27) Clyde Keaton
Director
 2.0 X           0 0 0
(28) James Rutrough
Director
 2.0 X           0 0 0
(29) Sean C Rush
Director
 2.0 X           662,080 0 39,957
(30) Jack E Kosakowski
President & CEO
 60.0 X   X       409,782 0 102,808
(31) Timothy Armijo
CFO
 40.0     X       169,080 0 53,262
(32) Cecil Thibodeaux
EVP
 40.0     X       278,118 0 74,076
(33) Gary Blanchette
SVP - Development
 40.0     X       228,415 0 98,925
(34) John Box
SVP - Education
 40.0     X       175,715 0 48,239
(35) Susan Luu
SVP- Business Improvement
 40.0     X       207,350 0 36,582
(36) DONALD CREVELING
SVP - HUMAN RESOURCES
 40.0     X       288,672   60,472
(37) Howard Bartner
SVP- US Operations
 40.0       X     166,986 0 76,724
(38) Steve Schmidt
SVP- US Operations
 40.0       X     166,731 0 44,080
(39) Susan Kolon-Rachlis
SVP - Brand Strategy & Comm
 40.0       X     234,288 0 11,464
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 2,987,217 0 646,589
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet11
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual .............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person .....
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
MOORE WALLACE INCRR DONNELY
PO BOX 730165
DALLAS,TX75373 		STORAGE/ASSEMBLY 1,172,110
SPARK AGENCY INC
PO BOX 790379
ST LOUIS,MO63179 		TRANSPORT/STORAGE 509,583
Bridgespan Group
535 BOYLSTON ST 10TH FLOOR
BOSTON,MA02116 		RESEARCH SERVICES 235,983
INSCHO CONSULTING SERVICESLLC
2815 WILLIAM NEAL PKWY
FORT COLLINS,CO80525 		CONSULTING 176,200
ROTHGERBER JOHNSON LYONS LLP
1200 SEVENTEENTH ST SUITE 3000
DENVER,CO80202 		LEGAL 174,822
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet10
Form 990 (2011)
Form 990 (2011)
Page 9
Part VIII
Statement of Revenue
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, Gifts, Grants and Other Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e 567,973
f All other contributions, gifts, grants, and
similar amounts not included above1f 		11,548,972
g Noncash contributions included in lines 1a-1f:$ 18,866
h Total. Add lines 1a-1f.......MediumBullet 12,116,945
Program Service Revenue Business Code
2a AREA LICENSE FEES 611,710 4,314,280 4,314,280    
b SUPPORT FEES 611,710 745,000 745,000    
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 5,059,280
Other Revenue 3 Investment income (including dividends, interest
and other similar amounts).....MediumBullet 256,609     256,609
4 Income from investment of tax-exempt bond proceeds..MediumBullet 0      
5 Royalties............MediumBullet 0      
(i) Real (ii) Personal
6a Gross rents 6,765  
b Less: rental expenses    
c Rental income or (loss) 6,765  
d Net rental income or (loss).......MediumBullet 6,765     6,765
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 1,651,186  
b Less: cost or other basis and sales expenses 1,531,113  
c Gain or (loss) 120,073  
d Net gain or (loss)..........MediumBullet 120,073     120,073
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet 0    
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet 0      
10a Gross sales of inventory, less
returns and allowances .
a 13,547,065
b Less: cost of goods sold ..b 5,333,273
c Net income or (loss) from sales of inventory..MediumBullet 8,213,792 8,213,792    
Miscellaneous Revenue Business Code
11a MISCELLANEOUS 900,099 93,032 93,032    
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ......MediumBullet 93,032
12 Total revenue. See Instructions....MediumBullet 25,866,496 13,366,104   383,447
Form 990 (2011)
Form 990 (2011)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).
Check if Schedule O contains a response to any question in this Part IX. .........
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 3,734,147 3,734,147
2 Grants and other assistance to individuals in the United States. See Part IV, line 22 0  
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 2,918,702 2,918,702
4 Benefits paid to or for members 0  
5 Compensation of current officers, directors, trustees, and key employees .... 2,854,457 2,117,094 618,732 118,631
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 0      
7 Other salaries and wages 4,813,631 3,369,542 1,155,271 288,818
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 299,526 209,668 76,379 13,479
9 Other employee benefits ....... 557,157 390,010 142,075 25,072
10 Payroll taxes ........... 537,992 376,594 137,188 24,210
11 Fees for services (non-employees):        
a Management ...... 1,489,205   1,325,392 163,813
b Legal ......... 188,585 47,146 141,439  
c Accounting ........... 113,375 28,344 85,031  
d Lobbying ........... 178,529 142,823 35,706 0
e Professional fundraising. See Part IV, line 17.. 0  
f Investment management fees ...... 70,033 21,010 42,020 7,003
g Other .......... 15,568 11,165 2,709 1,694
12 Advertising and promotion .... 416,074 295,413 104,018 16,643
13 Office expenses ....... 512,803 389,730 97,433 25,640
14 Information technology ...... 810,324 510,504 267,407 32,413
15 Royalties .. 0      
16 Occupancy ........... 441,914 287,244 119,317 35,353
17 Travel ............ 957,924 699,284 191,585 67,055
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 0      
19 Conferences, conventions, and meetings .... 178,337 146,236 23,184 8,917
20 Interest ........... 10,005   10,005  
21 Payments to affiliates ....... 1,091,000 809,173 236,485 45,342
22 Depreciation, depletion, and amortization ..... 925,800 685,462 181,087 59,251
23 Insurance .............. 36,714 27,230 7,958 1,526
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24f. If line 24f amount exceeds 10% of line 25, column (A) amount, list line 24f expenses on Schedule O.)
a RESEARCH & DEVELOPMENT 1,657,563 1,657,563 0 0
b MISCELLANEOUS 983,161 729,191 213,110 40,860
c
d
e
f All other expenses        
25 Total functional expenses. Add lines 1 through 24f 25,792,526 19,603,275 5,213,531 975,720
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2011)
Form 990 (2011)
Page 11
Part X Balance Sheet
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash—non-interest-bearing .......... 5,771,490 1 1,340,014
2 Savings and temporary cash investments ....... 2,007,029 2 255,411
3 Pledges and grants receivable, net ......... 2,610,964 3 2,600,312
4 Accounts receivable, net ......... 1,170,993 4 1,172,790
5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L .......... 0 5 0
6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
Schedule L .......... 0 6 0
7 Notes and loans receivable, net ............. 0 7 0
8 Inventories for sale or use .............. 2,426,121 8 2,482,219
9 Prepaid expenses and deferred charges ............ 211,693 9 550,556
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 13,687,832
b Less: accumulated depreciation. ..... 10b 11,086,849 3,293,315 10c 2,600,983
11 Investments—publicly traded securities .......... 8,241,964 11 7,659,240
12 Investments—other securities. See Part IV, line 11 ...... 0 12 0
13 Investments—program-related. See Part IV, line 11 .. 0 13 0
14 Intangible assets ......... 0 14 0
15 Other assets. See Part IV, line 11 ........... 0 15 0
16 Total assets. Add lines 1 through 15 (must equal line 34)... 25,733,569 16 18,661,525
Liabilities 17 Accounts payable and accrued expenses . 4,238,999 17 3,524,928
18 Grants payable .......... 0 18 0
19 Deferred revenue .......... 113,125 19 99,247
20 Tax-exempt bond liabilities .......... 0 20 0
21 Escrow or custodial account liability. Complete Part IV of Schedule D.. 5,130,215 21 1,731,730
22 Payables to current and former officers, directors, trustees, key
employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L.......... 0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 424,888 23 294,081
24 Unsecured notes and loans payable to unrelated third parties .... 0 24 0
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D..... 0 25 66,859
26 Total liabilities. Add lines 17 through 25..... 9,907,227 26 5,716,845
Net Assets or Fund Balance Organizations that follow SFAS 117, check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets ..... 7,711,908 27 7,946,437
28 Temporarily restricted net assets ..... 8,114,434 28 4,998,243
29 Permanently restricted net assets ..... 0 29 0
Organizations that do not follow SFAS 117, check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds .....   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ..... 15,826,342 33 12,944,680
34 Total liabilities and net assets/fund balances ..... 25,733,569 34 18,661,525
Form 990 (2011)
Form 990 (2011)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response to any question in this Part XI .........
1
Total revenue (must equal Part VIII, column (A), line 12) ...
1
25,866,496
2
Total expenses (must equal Part IX, column (A), line 25) ....
2
25,792,526
3
Revenue less expenses. Subtract line 2 from line 1 ...
3
73,970
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
15,826,342
5
Other changes in net assets or fund balances (explain in Schedule O) ...
5
-2,955,632
6
Net assets or fund balances at end of year. Combine lines 3, 4, and 5 (must equal Part X, line 33, column (B)) ....
6
12,944,680
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response to any question in this Part XII .........
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?....
2a
 
No
b
Were the organization’s financial statements audited by an independent accountant?........
2b
Yes
 
c
If “Yes,” to 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O. ...........................
2c
Yes
 
d
If “Yes” to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a separate basis, consolidated basis, or both:
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? ................
3a
 
No
b
If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. ..
3b
 
 
Form 990 (2011)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990 or 990EZ)

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.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2011
Open to Public
Inspection
Name of the organization
Junior Achievement USA
 
Employer identification number

84-1267604
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
f
g
(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
(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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007 (b) 2008 (c) 2009 (d) 2010 (e) 2011 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 21,972,721 22,321,320 22,132,445 21,021,882 12,116,945 99,565,313
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.. 21,972,721 22,321,320 22,132,445 21,021,882 12,116,945 99,565,313
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)..           30,427,536
6 Public Support. Subtract line 5 from line 4.           69,137,777
Section B. Total Support
Calendar year(or fiscal year beginning in) (a) 2007 (b) 2008 (c) 2009 (d) 2010 (e) 2011 (f) Total
7 Amounts from line 4.. 21,972,721 22,321,320 22,132,445 21,021,882 12,116,945 99,565,313
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 237,802 238,139 222,245 196,152 263,374 1,157,712
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).           100,723,025
12
12
90,456,808
13
Section C. Computation of Public Support Percentage
14
14
68.642 %
15
15
69.698 %
16a
b
17a
b
18
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007 (b) 2008 (c) 2009 (d) 2010 (e) 2011 (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) 2007 (b) 2008 (c) 2009 (d) 2010 (e) 2011 (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
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2011

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
OMB No. 1545-0047
2011
Name of organization
Junior Achievement USA
 
Employer identification number

84-1267604
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet   $    
Caution. An Organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on Part I, line 2, of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2011)

Page 2
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
Name of organization
Junior Achievement USA
  		Employer identification number

84-1267604
Part I
Contributors (see Instructions). Use duplicate copies of Part I if additional space is needed.
     
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

     
RESTRICTED
RESTRICTED  
RESTRICTED, RESTRICTED   RESTRICTED

$RESTRICTED




(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

Page 3
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
Name of organization
Junior Achievement USA
  		Employer identification number

84-1267604
Part II
Noncash Property (see Instructions). Use duplicate copies of Part II if additional space is needed.
     
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions). 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions). 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions). 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions). 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions). 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions). 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

Page 4
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
Name of organization
Junior Achievement USA
  		Employer identification number

84-1267604
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet $  
Use duplicate copies of Part III if additional space is needed
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet Complete if the organization is described below.
SchCMd Bullet Attach to Form 990 or Form 990-EZ. SchCMd Bullet See separate instructions.
OMB No. 1545-0047
2011
Open to Public
Inspection
If the organization answered “Yes” to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered “Yes” to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered “Yes” to Form 990, Part IV, Line 5 (Proxy Tax) or Form 990-EZ, line 35c (Proxy Tax), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
Junior Achievement USA
 
Employer identification number

84-1267604
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV.
2
Political expenditures ....................................SchCMd Bullet
$  
3
Volunteer hours ........................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 .........SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 ......SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............
4a
Was a correction made? .........................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c) except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ...................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b..SchCMd Bullet

$  
4
Did the filing organization file Form 1120-POL for this year? ..........................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.










For Privacy Act and Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2011

Schedule C (Form 990 or 990-EZ) 2011
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check expenses, and share of excess lobbying expenditures).
B Check
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group
totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ...... 0  
b Total lobbying expenditures to influence a legislative body (direct lobbying) ....... 178,529  
c Total lobbying expenditures (add lines 1a and 1b) ................... 178,529  
d Other exempt purpose expenditures ........................ 25,613,997  
e Total exempt purpose expenditures (add lines 1c and 1d) ............... 25,792,526  
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		 1,000,000  
  If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:    
  Not over $500,00020% of the amount on line 1e.    
  Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.    
  Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.    
  Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.    
  Over $17,000,000$1,000,000.    
       
g Grassroots nontaxable amount (enter 25% of line 1f) ................. 250,000  
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ......................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
  Calendar year (or fiscal year
beginning in) 		(a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) Total
             
2a Lobbying non-taxable amount 1,000,000 1,000,000 1,000,000 1,000,000 4,000,000
             
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		        6,000,000
             
c Total lobbying expenditures 169,890 173,324 164,990 178,529 686,733
             
d Grassroots nontaxable amount 0 0 0 250,000 250,000
             
e Grassroots ceiling amount
(150% of line 2d, column (e))		         375,000
             
f Grassroots lobbying expenditures 0 0 0 0 0
Schedule C (Form 990 or 990-EZ) 2011


Schedule C (Form 990 or 990-EZ) 2011
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each “Yes” response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? .........................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....
 
 
c
Media advertisements? ....................................
 
 
 
d
Mailings to members, legislators, or the public? .........................
 
 
 
e
Publications, or published or broadcast statements? .......................
 
 
 
f
Grants to other organizations for lobbying purposes? .......................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? ........
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......
 
 
 
i
Other activities? ..........................
 
 
 
j
Total. Add lines 1c through 1i ...............................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 .................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? ..........
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2 are answered “No” OR (b) Part III-A, line 3 is answered “Yes”.
1
Dues, assessments and similar amounts from members .....................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).
a
Current year .........................................
2a
 
b
Carryover from last year ....................................
2b
 
c
Total ...........................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................
4
 
5
Taxable amount of lobbying and political expenditures (see instructions) ..............
5
 
Part IV
Supplemental Information
Complete this part to provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, Part II-A; line 5; and Part ll-B, line 1.
Also, complete this part for any additional information.
Identifier Return Reference Explanation
Schedule C (Form 990 or 990EZ) 2011

Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
Junior Achievement USA
 
Employer identification number

84-1267604
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .......    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) ...    
4 Aggregate value at end of year .......    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section
170(h)(4)(B)(i) and 170(h)(4)(B)(ii)? ....................................
9
In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958), relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 52283D
Schedule D (Form 990) 2011

Schedule D (Form 990) 2011
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s accession and other records, check any of the following that are a significant use of its collection
items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIV.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIV and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If “Yes,” explain the arrangement in Part XIV.
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current Year (b)Prior Year (c)Two Years Back (d)Three Years Back (e)Four Years Back
1a Beginning of year balance .... 8,114,434 8,586,663 11,475,001 12,708,495
b Contributions ........ 3,726,638 7,408,119 6,823,776 7,806,932
c Net investment earnings, gains, and losses ... 9,873 80,602 70,295 -13,701
d Grants or scholarships .....        
e Other expenditures for facilities
and programs ........ 		6,852,702 7,960,950 9,782,409 9,026,725
f Administrative expenses ....        
g End of year balance ...... 4,998,243 8,114,434 8,586,663 11,475,001
2
Provide the estimated percentage of the year end balance (line 1g) held as:
a
Board designated or quasi-endowment SchDMd Bullet0 %
b
Permanent endowment SchDMd Bullet0 %
c
Temporarily restricted endowment SchDMd Bullet100.000 %
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIV the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   1,260,730 1,260,730
b Buildings ................   4,120,471 3,304,696 815,775
c Leasehold improvements ............   0 0 0
d Equipment ................   1,349,581 973,853 375,728
e Other .................   6,957,050 6,808,300 148,750
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 2,600,983
Schedule D (Form 990) 2011

Schedule D (Form 990) 2011
Page 3
Part VII
Investments—Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. See Form 990, Part X, line 13.
(a) Description of investment type (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. See Form 990, Part X, line 25.
1.(a) Description of Liability (b) Book value
Federal Income Taxes 0
RELATED PARTY PAYABLE 66,859








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 66,859
2. Fin 48 (ASC 740) Footnote. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740).
Schedule D (Form 990) 2011

Schedule D (Form 990) 2011
Page 4
Part XI Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1 Total revenue (Form 990, Part VIII, column (A), line 12) .................... 1 25,866,496
2 Total expenses (Form 990, Part IX, column (A), line 25) ..................... 2 25,792,526
3 Excess or (deficit) for the year. Subtract line 2 from line 1 ............. 3 73,970
4 Net unrealized gains (losses) on investments .......................... 4 -295,391
5 Donated services and use of facilities ............................. 5  
6 Investment expenses ................................... 6  
7 Prior period adjustments .................................. 7  
8 Other (Describe in Part XIV.) ................................. 8 -2,660,241
9 Total adjustments (net). Add lines 4 through 8 ......................... 9 -2,955,632
10 Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 ......... 10 -2,881,662
Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1 24,305,853
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a -295,391
b Donated services and use of facilities ......... 2b 54,324
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIV.) ............ 2d 5,333,273
e Add lines 2a through 2d ..................... 2e 5,092,206
3 Subtract line 2e from line 1..................... 3 19,213,647
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIV.) ........... 4b 6,652,849
c Add lines 4a and 4b....................... 4c 6,652,849
5 Total Revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 25,866,496
Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ............. 1 27,187,515
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a 54,324
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIV.) ............ 2d 7,993,514
e Add lines 2a through 2d...................... 2e 8,047,838
3 Subtract line 2e from line 1..................... 3 19,139,677
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIV.) ............ 4b 6,652,849
c Add lines 4a and 4b....................... 4c 6,652,849
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 25,792,526
Part XIV
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information.
Identifier Return Reference Explanation
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
Schedule D (Form 990) 2011

Additional Data


Software ID:  
Software Version:  




SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990,Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990. Right pointing arrow large image See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
Junior Achievement USA
 
Employer identification number

84-1267604
Part I
General Information on Activities Outside the United States. Complete if the organization answered
“Yes” to Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants
and other assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? ..............................
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other
assistance outside the United States.
3
Activites per Region. (Use Part V if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees or agents in region or independent contractors (d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in region		 (f) Total
expenditures for region/investments
in region
Central America and the Caribbean     Grantmaking   122,866
East Asia and the Pacific     Grantmaking   417,605
Europe (Including Iceland and Greenland)     Grantmaking   913,518
Middle East and North Africa 1 3 Grantmaking   846,736
North America     Grantmaking   17,433
Russia and the Newly Independent States     Grantmaking   51,776
South America     Grantmaking   211,007
South Asia     Grantmaking   45,000
Sub-Saharan Africa     Grantmaking   292,761
Sub-Saharan Africa     Fundraising   0
Europe (Including Iceland and Greenland)     Fundraising   0
Middle East and North Africa     Program Services ECONOMIC EDUCATION PRG 477,682
           
           
           
           
           
3a Sub-total ..... 1 3 3,396,384
b Total from continuation sheets to Part I ...      
c Totals (add lines 3a and 3b) 1 3 3,396,384
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2011
Schedule F (Form 990) 2011
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990,
Part IV, line 15, for any recipient who received more than $5,000. Check this box if no one recipient received more than $5,000 ........ MediumBullet
Use Part V if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount of
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
Cent. America/Caribbean   7,022 Wire Trnsfr      
Cent. America/Caribbean   38,000 Wire Trnsfr      
Cent. America/Caribbean   21,065 Wire Trnsfr      
Cent. America/Caribbean   13,737 Wire Trnsfr      
Cent. America/Caribbean   24,043 Wire Trnsfr      
Cent. America/Caribbean   19,000 Wire Trnsfr      
East Asia/Pacific   133,010 Wire Trnsfr      
East Asia/Pacific   21,652 Wire Trnsfr      
East Asia/Pacific   23,606 Wire Trnsfr      
East Asia/Pacific   33,200 Wire Trnsfr      
East Asia/Pacific   129,200 Wire Trnsfr      
East Asia/Pacific   13,200 Wire Trnsfr      
East Asia/Pacific   20,000 Wire Trnsfr      
East Asia/Pacific   26,838 Wire Trnsfr      
East Asia/Pacific   13,700 Wire Trnsfr      
Europe/Iceland/Greenland   50,000 Wire Trnsfr      
Europe/Iceland/Greenland   40,000 Wire Trnsfr      
Europe/Iceland/Greenland   11,500 Wire Trnsfr      
Europe/Iceland/Greenland   85,000 Wire Trnsfr      
Europe/Iceland/Greenland   94,954 Wire Trnsfr      
Europe/Iceland/Greenland   91,500 Wire Trnsfr      
Europe/Iceland/Greenland   54,600 Wire Trnsfr      
Europe/Iceland/Greenland   20,000 Wire Trnsfr      
Europe/Iceland/Greenland   25,000 Wire Trnsfr      
Europe/Iceland/Greenland   40,000 Wire Trnsfr      
Europe/Iceland/Greenland   80,000 Wire Trnsfr      
Europe/Iceland/Greenland   30,000 Wire Trnsfr      
Europe/Iceland/Greenland   100,000 Wire Trnsfr      
Europe/Iceland/Greenland   185,963 Wire Trnsfr      
Middle East/North Africa   20,000 Wire Trnsfr      
Middle East/North Africa   55,000 Wire Trnsfr      
Middle East/North Africa   10,736 Wire Trnsfr      
Middle East/North Africa   6,000 Wire Trnsfr      
Middle East/North Africa   475,000 Wire Trnsfr      
Middle East/North Africa   150,000 Wire Trnsfr      
Middle East/North Africa   50,000 Wire Trnsfr      
Middle East/North Africa   80,000 Wire Trnsfr      
North America   17,433 Wire Trnsfr      
Russia   10,460 Wire Trnsfr      
Russia   20,397 Wire Trnsfr      
Russia   20,920 Wire Trnsfr      
South America   14,215 Wire Trnsfr      
South America   28,429 Wire Trnsfr      
South America   53,000 Wire Trnsfr      
South America   40,000 Wire Trnsfr      
South America   37,500 Wire Trnsfr      
South America   37,863 Wire Trnsfr      
South Asia   45,000 Wire Trnsfr      
Sub-Saharan Africa   10,000 Wire Trnsfr      
Sub-Saharan Africa To support mission 202,500 Wire Trnsfr      
Sub-Saharan Africa   17,433 Wire Trnsfr      
Sub-Saharan Africa   30,000 Wire Trnsfr      
Sub-Saharan Africa   10,000 Wire Trnsfr      
Sub-Saharan Africa   10,000 Wire Trnsfr      
Sub-Saharan Africa   8,500 Wire Trnsfr      
2
Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .....MediumBullet
55
3
Enter total number of other organizations or entities ........................MediumBullet
0
Schedule F (Form 990) 2011
Schedule F (Form 990) 2011Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Use Part V if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
non-cash
assistance 		(g) Description
of non-cash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2011
Schedule F (Form 990) 2011
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926 (see instructions for Form 926).................
2 Did the organization have an interest in a foreign trust during the tax year? If " Yes," the organization may be required to file Form 3520 and/or Form 3520-A. (see instructions for Forms 3520 and 3520-A)..........
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with respect to Certain Foreign Corporations. (see instructions for Form 5471)..............................
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If "Yes," the organization may be required to file Form 8621, Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see instructions for Form 8621)
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with respect to Certain Foreign Partnerships. (see instructions for Form 8865)....................................
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to file Form 5713, International Boycott Report (see instructions for Form 5713)................................................
Schedule F (Form 990) 2011
Schedule F (Form 990) 2011
Page 5
Part V
Supplemental Information
Complete this part to provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).
Identifier ReturnReference Explanation
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.
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
Schedule F (Form 990) 2011
Additional Data


Software ID:  
Software Version:  



Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
OMB No. 1545-0047
2011
Open to Public
Inspection
Name of the organization
Junior Achievement USA
 
Employer identification number
84-1267604
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21 for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use
Part IV and Schedule I-1 (Form 990) if additional space is needed ......................... lBullet
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) JA of North Central Ohio Inc1563 Firestone Parkway
Akron,OH44301 		34-0940986 501(c)(3) 9,837       To support the Organization
(2) Junior Achievement of Alaska Inc639 W Intl Airport Rd
Anchorage,AK99518 		92-0045091 501(c)(3) 6,308       To support the Organization
(3) Junior Achievement of New Mexico Inc4700 Lincoln Rd NE
Albuquerque,NM87109 		85-0416889 501(c)(3) 7,220       To support the Organization
(4) Junior Achievement of Georgia Inc460 Abernathy Road NE
Atlanta,GA30328 		58-0598050 501(c)(3) 153,889       To support the Organization
(5) Junior Achievement of Central Texas IncPO Box 684571
Austin,TX78768 		74-1688335 501(c)(3) 9,050       To support the Organization
(6) JA of Greater Baton Rouge & Acadiana7809 Jefferson Hwy
Baton Rouge,LA70809 		72-0485727 501(c)(3) 78,951       To support the Organization
(7) JA of Greater Birmingham Inc216 Aquarius Drive
Birmingham,AL35209 		63-0340866 501(c)(3) 43,275       To support the Organization
(8) JA of South Central Kentucky Inc440-1/2 E Main Ave
Bowling Green,KY42101 		61-0997385 501(c)(3) 8,100       To support the Organization
(9) JA of Western New York Inc275 Oak Street Suite 222
Buffalo,NY14203 		16-0821488 501(c)(3) 49,254       To support the Organization
(10) JA Worldwide1 Education Way
Colorado Springs,CO80906 		27-3666259 501(c)(3) 79,750       To support the Organization
(11) Junior Achievement of Eastern Iowa Inc324 3rd St SE
Cedar Rapids,IA52401 		42-0919209 501(c)(3) 8,548       To support the Organization
(12) Junior Achievement of West Virginia Inc1700 MacCorkle Ave SE
Charleston,WV25314 		55-0524771 501(c)(3) 19,452       To support the Organization
(13) JA of Central Carolinas Inc201 S Tryon St
Charlotte,NC28202 		56-0672085 501(c)(3) 25,995       To support the Organization
(14) Junior Achievement of Chattanooga Inc5721 Marlin Ste 3400
Chattanooga,TN37411 		62-0636297 501(c)(3) 11,360       To support the Organization
(15) Junior Achievement of Greater St Louis Inc17339 N Outer Forty
Chesterfield,MO63005 		43-0652112 501(c)(3) 100,439       To support the Organization
(16) Junior Achievement of Chicago651 W Washington Blvd
Chicago,IL60661 		36-2170141 501(c)(3) 263,115       To support the Organization
(17) Junior Achievement of OKI Partners Inc644 Linn St Ste 1024
Cincinnati,OH45203 		32-0014307 501(c)(3) 10,059       To support the Organization
(18) JA of Tampa Bay Inc13805 58th St N
Clearwater,FL33760 		59-1098499 501(c)(3) 58,163       To support the Organization
(19) JA of Greater Cleveland Inc1422 Euclid Avenue
Cleveland,OH44115 		34-0733164 501(c)(3) 39,899       To support the Organization
(20) Junior Achievement of East Tennessee Inc2135 N Charles G Seivers
Clinton,TN37716 		62-0810145 501(c)(3) 34,818       To support the Organization
(21) Junior Achievement of South Florida Inc1130 Coconut Crk
Coconut Crk,FL33066 		59-0871446 501(c)(3) 22,624       To support the Organization
(22) Junior Achievement of Southern Colorado419 West Bijou
Colorado Springs,CO80905 		84-6009223 501(c)(3) 11,959       To support the Organization
(23) JA of Central South Carolina Inc301 Greystone Boulevard
Columbia,SC29210 		57-0511131 501(c)(3) 18,320       To support the Organization
(24) Junior Achievement of Central Ohio Inc68 E 2nd Avenue
Columbus,OH43201 		31-4385042 501(c)(3) 5,054       To support the Organization
(25) JA of East Central Illinois Inc788 North Sunnyside Road
Decatur,IL62522 		37-0762052 501(c)(3) 7,260       To support the Organization
(26) Junior Achievement - Rocky Mountain Inc1445 Market Suite 200
Denver,CO80202 		84-0430495 501(c)(3) 66,111       To support the Organization
(27) Junior Achievement of Central Iowa Inc6100 Grand Avenue
Des Moines,IA50312 		42-0759070 501(c)(3) 13,545       To support the Organization
(28) JA of Southeastern Michigan Inc577 E Larned Suite 200
Detroit,MI48226 		38-1348535 501(c)(3) 18,262       To support the Organization
(29) JA of Central New York IncShoppingTown Mall
Dewitt,NY13214 		16-0915560 501(c)(3) 7,479       To support the Organization
(30) JA of The Desert Southwest Inc150 S Alto Mesa Ste D
El Paso,TX79912 		74-1565161 501(c)(3) 5,428       To support the Organization
(31) JA of Southwestern Indiana Inc431 E Diamond Avenue
Evansville,IN47711 		35-6048156 501(c)(3) 6,722       To support the Organization
(32) Junior Achievement of Northern Indiana Inc601 Noble Drive
Fort Wayne,IN46825 		35-0922731 501(c)(3) 24,321       To support the Organization
(33) JA of The Chisholm Trail Inc6300 Ridglea Pl
Fort Worth,TX76116 		75-0944915 501(c)(3) 16,683       To support the Organization
(34) JA of Mahoning Valley IncNorthwood Center
Girard,OH44420 		34-1714400 501(c)(3) 9,724       To support the Organization
(35) JA of Central N Carolina Inc3220 Northline Avenue
Greensboro,NC27408 		56-0844838 501(c)(3) 14,021       To support the Organization
(36) JA of Upstate South Carolina Inc530 Howell Rd Ste 103
Greenville,SC29615 		57-0547967 501(c)(3) 9,604       To support the Organization
(37) JA of Guam
414 W Soledad ave
Hagatna,Guam  
GQ 		98-0031547 501(c)(3) 11,260       To support the Organization
(38) JA of The Michigan Great Lakes Inc2650 E Beltline SE
Grnd Rpds,MI49546 		38-1557861 501(c)(3) 6,908       To support the Organization
(39) JA of Southwest New England Inc11 Asylum St Ste 601
Hartford,CT06103 		06-0665972 501(c)(3) 13,121       To support the Organization
(40) Junior Achievement of Hawaii Inc2909 Waialae Ave 10
Honolulu,HI96826 		99-0088861 501(c)(3) 14,474       To support the Organization
(41) JA of Southeast Texas Inc2115 East Governors Cir
Houston,TX77092 		74-1153957 501(c)(3) 92,377       To support the Organization
(42) Junior Achievement of Central Indiana Inc9449 Priority Way
Indianapolis,IN46240 		35-1003695 501(c)(3) 9,800       To support the Organization
(43) Junior Achievement of North Florida Inc4049 Woodcock Dr
Jacksonville,FL32207 		59-1021800 501(c)(3) 28,778       To support the Organization
(44) Junior Achievement of Middle America Inc4049 Pennsylvania Ave
Kansas Cty,MO64111 		44-0604809 501(c)(3) 28,308       To support the Organization
(45) Junior Achievement of Tri-Cities TNVA Inc330 Broad St Ste 1
Kingsport,TN37660 		62-0757847 501(c)(3) 12,550       To support the Organization
(46) Junior Achievement of Southern Nevada Inc7220 S Cimarron Road
Las Vegas,NV89113 		88-0354481 501(c)(3) 74,611       To support the Organization
(47) JA of Northeastern New York Inc8 Stanley Circle
Latham,NY12110 		14-1429763 501(c)(3) 32,470       To support the Organization
(48) Junior Achievement of The Bluegrass Inc1092 Duval St Ste240
Lexington,KY40515 		61-0606480 501(c)(3) 27,088       To support the Organization
(49) Junior Achievement of Arkansas Inc1501 N University
Little Rock,AR72207 		71-0658775 501(c)(3) 31,245       To support the Organization
(50) JA of Southern California Inc6250 Forest Lawn Dr
Los Angeles,CA90068 		95-1799192 501(c)(3) 96,241       To support the Organization
(51) Junior Achievement of Kentuckiana Inc1401 W Muhammed Ali
Louisville,KY40203 		61-0476694 501(c)(3) 98,191       To support the Organization
(52) JA of The Upper Midwest Inc1800 White Bear Ave N
Maplewood,MN55109 		41-1424988 501(c)(3) 32,586       To support the Organization
(53) JA of Memphis and the Mid-South Inc307 Madison Avenue
Memphis,TN38103 		62-0549549 501(c)(3) 14,947       To support the Organization
(54) Junior Achievement of Idaho Inc1303 E Central Dr
Meridian,ID83642 		82-6008991 501(c)(3) 9,048       To support the Organization
(55) Junior Achievement of Wisconsin Inc11111 W Liberty Dr
Milwaukee,WI53224 		39-0826295 501(c)(3) 64,905       To support the Organization
(56) Junior Achievement of the Heartland Inc800 12th Avenue
Moline,IL61265 		36-2684253 501(c)(3) 9,300       To support the Organization
(57) JA of Middle Tennessee Inc120 Powell Place
Nashville,TN37204 		62-0582571 501(c)(3) 7,790       To support the Organization
(58) JA of Southern Massachusetts Inc227 Union Street
New Bedford,MA02740 		04-3193575 501(c)(3) 6,405       To support the Organization
(59) JA of Greater New Orleans Inc5100 Orleans Avenue
New Orleans,LA70124 		72-0469314 501(c)(3) 44,694       To support the Organization
(60) Junior Achievement of New York Inc420 Lexington Ave
New York,NY10170 		13-3031828 501(c)(3) 203,512       To support the Organization
(61) JA of Greater Hampton Roads Inc6387 Center Drive
Norfolk,VA23502 		54-0799839 501(c)(3) 11,900       To support the Organization
(62) Junior Achievement of Greater Miami Inc13490 NW 7 Avenue
North Miami,FL33168 		59-0807486 501(c)(3) 139,956       To support the Organization
(63) JA of Southwest Connecticut Inc200 Connecticut Avenue
Norwalk,CT06854 		06-0932913 501(c)(3) 29,924       To support the Organization
(64) Junior Achievement of the Midlands Inc13506 West Maple Road
Omaha,NE68164 		47-0468426 501(c)(3) 7,471       To support the Organization
(65) Junior Achievement of Central Florida Inc2121 Camden Road
Orlando,FL328031487 		59-0972112 501(c)(3) 18,723       To support the Organization
(66) Junior Achievement of West Kentucky Inc1195 Wing Ave
Owensboro,KY42303 		61-0564988 501(c)(3) 12,070       To support the Organization
(67) Junior Achievement of Central Maryland Inc10711 Red Run Blvd
Owings Mills,MD21117 		52-0688275 501(c)(3) 93,980       To support the Organization
(68) JA of Northwest Florida Inc1010 N 12th Ave
Pensacola,FL32501 		59-0839555 501(c)(3) 7,594       To support the Organization
(69) Junior Achievement of Central Illinois Inc4450 N Prospect
Peoria Heights,IL61616 		37-0657600 501(c)(3) 7,940       To support the Organization
(70) JA of Western Pennsylvania IncOne Allegheny Sq
Pittsburgh,PA15212 		25-0983059 501(c)(3) 10,804       To support the Organization
(71) JA of Oregon and SW Washington Inc7830 SE Foster Road
Portland,OR97206 		93-0384007 501(c)(3) 13,617       To support the Organization
(72) JA of Maine Inc82 Elm Street
Portland,ME04101 		01-0275159 501(c)(3) 10,402       To support the Organization
(73) Junior Achievement of New Jersey Inc4365 Route 1 South
Princeton,NJ08540 		22-1774147 501(c)(3) 99,472       To support the Organization
(74) Junior Achievement of Rhode Island Inc120 Waterman St
Providence,RI02906 		05-0263443 501(c)(3) 8,905       To support the Organization
(75) JA of Eastern North Carolina Inc4900 Waters Edge Drive
Raleigh,NC27606 		56-1107715 501(c)(3) 9,706       To support the Organization
(76) JA of Northern Nevada Inc1005 Terminal Way Suite 106
Reno,NV89502 		88-6005167 501(c)(3) 9,986       To support the Organization
(77) Junior Achievement of Dallas Inc1201 Executive Dr W
Richardson,TX75081 		75-0881589 501(c)(3) 81,471       To support the Organization
(78) Junior Achievement of Central Virginia Inc7217 West Broad Street
Richmond,VA23294 		54-0803325 501(c)(3) 21,867       To support the Organization
(79) JA of Southwest Virginia Inc3433 Brambleton Avenue SW
Roanoke,VA24018 		54-0628293 501(c)(3) 6,357       To support the Organization
(80) JA of Rochester New York Inc259 Monroe Ave Ste 108
Rochester,NY14607 		16-0956147 501(c)(3) 31,990       To support the Organization
(81) Junior Achievement of Sacramento Inc3800 Watt Ave Ste 165
Sacramento,CA95821 		94-6080866 501(c)(3) 40,145       To support the Organization
(82) JA of Northeast Michigan Inc1781 Fordney Street
Saginaw,MI48601 		38-1746900 501(c)(3) 9,912       To support the Organization
(83) Junior Achievement of the Eastern Shore Inc200 West Main Street
Salisbury,MI21801 		52-1461040 501(c)(3) 6,502        
(84) Junior Achievement of Utah Inc515 East 100 S
Salt Lake City,UT84102 		87-0225875 501(c)(3) 38,256        
(85) Junior Achievement of South Texas Inc403 E Ramsey ste 201
San Antonio,TX78216 		74-2061852 501(c)(3) 68,914        
(86) JA of San Diego & Imperial Co Inc4756 Mission Gorge Plc
San Diego,CA92120 		95-1727087 501(c)(3) 32,240        
(87) Junior Achievement of Washington Inc1700 Westlake Ave N
Seattle,WA98109 		91-0604913 501(c)(3) 58,006        
(88) Junior Achievement of North Louisiana Inc3825 Gilbert Dr
Shreveport,LA71104 		72-0595081 501(c)(3) 9,122        
(89) Junior Achievement of South Dakota Inc1000 North W Ave
Sioux Falls,SD57104 		46-0306352 501(c)(3) 37,749        
(90) JA of the Inland Northwest Inc421 W Riverside Ste 702
Spokane,WA99201 		91-0564208 501(c)(3) 6,284        
(91) JA of The Hudson Valley Inc12 Hamilton Pl
Tarrytown,NY10591 		13-3001065 501(c)(3) 11,120        
(92) Junior Achievement of Arizona Inc636 W Southern Avenue
Tempe,AZ852824508 		86-0184349 501(c)(3) 74,427        
(93) Junior Achievement of Kansas Inc501 SE Jefferson St Ste 22
Topeka,KS66607 		48-0731855 501(c)(3) 17,264        
(94) Junior Achievement of Oklahoma Inc3947 South 103rd E Ave
Tulsa,OK74146 		73-0757053 501(c)(3) 28,678        
(95) JA of the Palm Beaches & Treasure Coast Inc6903 Vista Prkway N
W Palm Beach,FL33411 		59-2333738 501(c)(3) 9,196        
(96) JA of Northern California Inc3003 Oak Rd Ste 109
Walnut Creek,CA94597 		94-1322179 501(c)(3) 161,132        
(97) JA of Northern New England Inc400 Fifth Ave Ste 300
Waltham,MA02451 		04-2127020 501(c)(3) 98,842        
(98) JA of Greater Washington Inc1050 17th St NW
Washington,DC20036 		54-0788947 501(c)(3) 63,581        
(99) Junior Achievement of Delaware Valley Inc993 Old Eagle School Road
Wayne,PA19087 		23-1386172 501(c)(3) 65,510        
(100) Junior Achievement of Delaware Inc522 S Walnut Street
Wilmington,DE19801 		51-0078199 501(c)(3) 11,260        
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
100
3
Enter total number of other organizations listed in the line 1 table ......................... . Bullet Image
 
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2011

Schedule I (Form 990) 2011
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Use Schedule I-1 (Form 990) if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance













Part IV
Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information.
Identifier Return Reference Explanation
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.
Schedule I (Form 990) 2011


Additional Data


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Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
Junior Achievement USA
 
Employer identification number

84-1267604
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all the expenses described above? If "No," complete Part III to explain....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? ....
2
Yes
 
3
Indicate which, if any, of the following the organization uses to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ...............
4a
Yes
 
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? ........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? ........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 50053T
Schedule J (Form 990) 2011

Schedule J (Form 990) 2011
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.

Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and column (E) for that individual.
(A) Name (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1) Sean C Rush (i)
(ii)		 480,179
0 		177,545
0 		4,356
0 		38,949
0 		1,008
0 		702,037
0 		72,725
0
(2) Jack E Kosakowski (i)
(ii)		 301,695
0 		98,864
0 		9,223
0 		82,555
0 		20,253
0 		512,590
0 		40,496
0
(3) Timothy Armijo (i)
(ii)		 139,518
0 		27,986
0 		1,576
0 		37,090
0 		16,172
0 		222,342
0 		11,074
0
(4) Cecil Thibodeaux (i)
(ii)		 223,850
0 		51,621
0 		2,647
0 		58,967
0 		15,109
0 		352,194
0 		24,587
0
(5) Gary Blanchette (i)
(ii)		 198,542
0 		28,631
0 		1,242
0 		81,240
0 		17,685
0 		327,340
0 		0
0
(6) John Box (i)
(ii)		 162,901
0 		9,967
0 		2,847
0 		33,777
0 		14,462
0 		223,954
0 		12,812
0
(7) Susan Luu (i)
(ii)		 180,897
0 		25,718
0 		735
0 		19,065
0 		17,517
0 		243,932
0 		0
0
(8) Howard Bartner (i)
(ii)		 137,436
0 		28,689
0 		861
0 		53,554
0 		23,170
0 		243,710
0 		13,560
0
(9) Steve Schmidt (i)
(ii)		 141,723
0 		24,155
0 		853
0 		26,033
0 		18,047
0 		210,811
0 		11,297
0
(10) Susan Kolon-Rachlis (i)
(ii)		 217,110
0 		17,178
0 		0
0 		0
0 		11,464
0 		245,752
0 		0
0
(11) DONALD CREVELING (i)
(ii)		 230,678
  		53,788
  		4,206
  		45,122
  		15,350
  		349,144
  		18,445
 





Schedule J (Form 990) 2011

Schedule J (Form 990) 2011
Page 3
Part III
Supplemental Information
Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4c, 5a, 5b, 6a, 6b, 7, and 8. Also complete this part for any additional information.
Identifier Return Reference Explanation
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.
Schedule J (Form 990) 2011

Additional Data


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Software Version:  
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.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2011
Open to Public
Inspection
Name of the organization
Junior Achievement USA
 
Employer identification number

84-1267604
Identifier Return Reference Explanation
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.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2011

Additional Data


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