Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 3,166,954 | 3,197,737 | 3,355,703 | 3,254,429 | 3,108,390 | 16,083,213 |
| 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 | 3,166,954 | 3,197,737 | 3,355,703 | 3,254,429 | 3,108,390 | 16,083,213 |
| 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).. | 2,348,611 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 13,734,602 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 3,166,954 | 3,197,737 | 3,355,703 | 3,254,429 | 3,108,390 | 16,083,213 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 2,587 | 7,835 | 19,080 | 53 | 29,555 | |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 74,888 | 402,649 | 477,537 | |||
| 11 | Total support Add lines 7 through 10. | 16,590,305 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE BY-LAWS OF JA NEW YORK AUTHORIZE A STANDING EXECUTIVE COMMITTEE COMPOSED OF THE CHAIRMAN OF THE BOARD, THE VICE CHAIRMEN, THE SECRETARY, THE TREASURER AND THE CHAIRS OF THE BOARD DEVELOPMENT COMMITTEE, THE RESOURCE DEVELOPMENT COMMITTEE, THE PROGRAM COMMITTEE AND THE BRAND AWARENESS COMMITTEE. THE EXECUTIVE COMMITTEE HAS ALL THE AUTHORITY OF THE BOARD OF DIRECTORS, EXCEPT AS TO THOSE MATTERS SET FORTH IN SECTION 712 (A)(1) THROUGH (5) OF THE NEW YORK NOT-FOR-PROFIT CORPORATION LAW ("NEW YORK NFPCL"). ALL OF THE MEMBERS OF THE EXECUTIVE COMMITTEE ARE MEMBERS OF THE BOARD OF DIRECTORS OF JA NEW YORK, WHICH IS ITS GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 2 | A BUSINESS RELATIONSHIP EXISTS BETWEEN CERTAIN JA NEW YORK'S BOARD MEMBERS: ANTHONY VISCOGLIOSI HAS A BUSINESS RELATIONSHIP WITH MERRILL KRAINES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF DIRECTORS OF JA NEW YORK IS ITS GOVERNING BODY. THE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE BOARD OF DIRECTORS PURSUANT TO THE NEW YORK NFPCL, UNDER WHICH JA NEW YORK IS ORGANIZED. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BY-LAWS OF JA NEW YORK PROVIDE THAT THE BY-LAWS OF JA NEW YORK MAY BE ADOPTED, AMENDED OR REPEALED BY THE BOARD OF DIRECTORS; PROVIDED THAT ANY PROPOSED ADOPTION, AMENDMENT OR REPEAL OF THE BY-LAWS SHALL NOT BE EFFECTIVE UNTIL APPROVED IN WRITING BY JUNIOR ACHIEVEMENT USA, INC. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 WAS REVIEWED WITH THE JA NEW YORK AUDIT COMMITTEE. THE AUDIT COMMITTEE THEN PROVIDED AN OVERVIEW OF THE FORM 990 TO THE JA NEW YORK BOARD OF DIRECTORS. THE FORM 990 WAS PROVIDED TO EACH MEMBER OF THE JA NEW YORK BOARD IN ELECTRONIC FORMAT PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | JA NEW YORK PROVIDES EACH NEW DIRECTOR AND NEW EMPLOYEE WITH A COPY OF JA NEW YORK'S WRITTEN CONFLICT OF INTEREST POLICY AND REQUIRES THEM TO COMPLETE AN ACKNOWLEDGEMENT DECLARING ANY POTENTIAL CONFLICT OR ACKNOWLEDGING THAT THERE ARE NONE. IN ADDITION, JA NEW YORK CIRCULATES ANNUALLY IN JANUARY OF EACH YEAR THE CONFLICT OF INTEREST POLICY TO EACH DIRECTOR AND EMPLOYEE AND REQUIRES THEM TO COMPLETE AN ACKNOWLEDGMENT DECLARING ANY POTENTIAL CONFLICT OR ACKNOWLEDGING THAT THERE ARE NONE. THE CONFLICT OF INTEREST ACKNOWLEDGEMENTS ARE REVIEWED BY AN OFFICER OF JA NEW YORK. COMPLIANCE QUESTIONS FOR JA NEW YORK EMPLOYEES ARE REFERRED TO THE JA NEW YORK PRESIDENT. COMPLIANCE QUESTIONS PERTAINING TO THE JA NEW YORK PRESIDENT OR A JA NEW YORK BOARD MEMBER ARE REFERRED TO THE JA NEW YORK BOARD CHAIR. COMPLIANCE QUESTIONS PERTAINING TO THE JA NEW YORK BOARD CHAIR AND COMPLIANCE QUESTIONS THAT CANNOT BE RESOLVED AT THE JA NEW YORK LEVEL ARE REFERRED TO THE JUNIOR ACHIEVEMENT USA, INC. SENIOR VICE PRESIDENT, HUMAN RESOURCES OR HIS OR HER DESIGNEE FOR REVIEW. CONSISTENT WITH THE NEW YORK NFPCL, JA NEW YORK DOES NOT COUNT THE VOTES OF MEMBERS OF THE BOARD OF DIRECTORS WITH AN INTEREST IN A CONTRACT OR TRANSACTION INVOLVING JA NEW YORK IN DETERMINING IF THE REQUIRED VOTE OF THE BOARD OF DIRECTORS HAD BEEN OBTAINED TO APPROVE SUCH CONTRACT OR TRANSACTION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF JA NEW YORK'S PRESIDENT (CHIEF EXECUTIVE OFFICER) IS REVIEWED AND APPROVED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS PURSUANT TO AUTHORITY SPECIFICALLY DELEGATED TO IT BY JA NEW YORK'S BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE REVIEWS COMPENSATION DATA FOR COMPARABLE JUNIOR ACHIEVEMENT AREAS AND RECOMMENDATIONS FROM A COMPENSATION STUDY COMMISSIONED BY JUNIOR ACHIEVEMENT USA, INC., THE UMBRELLA ORGANIZATION THAT AUTHORIZES ALL JUNIOR ACHIEVEMENT AREA ORGANIZATIONS TO OPERATE IN THEIR AREAS. THE DECISIONS OF THE EXECUTIVE COMMITTEE ARE DOCUMENTED CONTEMPORANEOUSLY. THIS PROCESS WAS LAST PERFORMED FOR THE 2014-2015 FISCAL YEAR. THE EXECUTIVE COMMITTEE ALSO PERFORMED A REVIEW OF THE COMPENSATION OF JA NEW YORK'S CHIEF FINANCIAL OFFICER FOR THE 2014-2015 FISCAL YEAR SIMILAR TO THE REVIEW OF THE COMPENSATION OF THE PRESIDENT DESCRIBED IN RESPONSE TO PART VI, ITEM 15A ABOVE. |
| FORM 990, PART VI, SECTION C, LINE 19 | JA NEW YORK MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. JA NEW YORK'S FORM 990 AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON ITS WEBSITE, WWW.JANY.ORG |
| FORM 990, PART XI, LINE 9: | LOSSES ON PLEDGES -2,500. ROUNDING 1. |
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