Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (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 |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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 | ||||||
| 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) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 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.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 205,314 | 169,704 | 125,696 | 604,498 | 593,173 | 1,698,385 |
| 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 | 6,759,501 | 6,534,995 | 5,662,305 | 5,101,804 | 5,303,521 | 29,362,126 |
| 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 | 6,964,815 | 6,704,699 | 5,788,001 | 5,706,302 | 5,896,694 | 31,060,511 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| 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. | 1,443,118 | 1,535,010 | 1,500,158 | 1,507,540 | 1,344,374 | 7,330,200 |
| c | Add lines 7a and 7b.. | 1,443,118 | 1,535,010 | 1,500,158 | 1,507,540 | 1,344,374 | 7,330,200 |
| 8 | Public support. (Subtract line 7c from line 6.) | 23,730,311 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 6,964,815 | 6,704,699 | 5,788,001 | 5,706,302 | 5,896,694 | 31,060,511 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 161,382 | 233,498 | 169,193 | 168,864 | 222,345 | 955,282 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 30,061 | 22,914 | 25,815 | 21,916 | 24,790 | 125,496 |
| c | Add lines 10a and 10b. | 191,443 | 256,412 | 195,008 | 190,780 | 247,135 | 1,080,778 |
| 11 | Net income from unrelated business activities not included on 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.) .. | 27,757 | 42,364 | 27,802 | 156,900 | 170,329 | 425,152 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 7,184,015 | 7,003,475 | 6,010,811 | 6,053,982 | 6,314,158 | 32,566,441 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 0.015 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 0.035 | 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 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part III, Line 12, Explanation of Other Income: | Miscellaneous - 2017 Amount: $ 27,757. 2018 Amount: $ 42,364. 2019 Amount: $ 10,091. 2020 Amount: $ 27,511. 2021 Amount: $ 3,000. League subscription fees - 2019 Amount: $ 15,475. 2020 Amount: $ 122,189. 2021 Amount: $ 167,329. League affiliation fees - 2019 Amount: $ 2,236. 2020 Amount: $ 7,200. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, line 3 | For July 1, 2022 - June 17, 2022, the Association contracted with the Goodkind Group, LLC, to provide outsourced CFO services. Fees to the Goodkind Group, LLC for the year ended June 30, 2022 were $330,203. Subsequent to June 17, 2022, the Association continued a month to month arrangement with CLA for similar services. Total fees to CLA for the year ended June 30, 2022 were $65,985 of which $51,666 was professional service fees for accounting and CFO services and $14,819 was for various software subscription and technology support fees. |
| Form 990, Part VI, Section A, line 6 | The Association's members are the 292 Junior Leagues in the United States, Canada, Mexico and the United Kingdom, which themselves have a combined membership of approximately 120,000 individual Junior League members. |
| Form 990, Part VI, Section A, line 7a | The 292 member Junior Leagues elect the Association's board of directors. Each Junior League has one vote. |
| Form 990, Part VI, Section A, line 7b | Pursuant to the Association's Articles, certain policies are brought before the Association's full membership for approval, including policies on dues and membership, the nominating process and the external resolutions process. |
| Form 990, Part VI, Section A, line 8a | Written minutes are prepared and maintained for all board meetings though not all minutes for meetings in fiscal year 2022 included documentation of contemporaneous approval. |
| Form 990, Part VI, Section A, line 8b | Written minutes are prepared and maintained for all board committee meetings though not all minutes for meetings in fiscal year 2022 included documentation of contemporaneous approval. |
| Form 990, Part VI, Section B, line 11b | A draft of AJLI's Form 990 is prepared by its audit firm, based upon information provided to it by the Association during and subsequent to the Association's financial audit. The form is reviewed by the Association's Director of Finance and Operations as well as by the Board Treasurer and Audit Committee. The Form 990 is provided to the Board of Directors prior to filing. |
| Form 990, Part VI, Section B, line 12c | The Board determines how to handle a conflict of interest on a case by case basis but in the event of an identified conflict of interest, the board member(s) with the conflict would be recused from voting on the matter. All board members are made aware of the conflict of interest policy and asked to sign the written conflict of interest statement and bring any new conflicts of interest to the attention of the board should they arise. While annually asked to sign the written conflict of interest policy, not all board members returned a signed copy. |
| Form 990, Part VI, Section B, line 15a | The Association's Board determines the authorized compensation of the Association's CEO/Executive Director through review of information from compensation studies and the annual performance review of the CEO/Executive Director. |
| Form 990, Part VI, Section C, line 19 | The Association makes its annual audited financial statements available to the public on its website and upon request. Governing documents and the conflict of interest policy may be made available upon the Association's consideration of the request. |
| Form 990, Part VI, Section B, Line 10b | Although each member Junior League is a charitable organization incorporated in its state, province or country of domicile and with a board elected entirely by its own membership, in order to be admitted to the Association, an organization must fulfill certain requirements. These include adoption of the Junior League Mission, administrative independence from any other organization, and demonstration of a commitment to practice certain values and practices as called for in the Association's bylaws. Operational policies adopted by the Junior Leagues and binding on the Association and all Junior Leagues further define minimum standards of charter, constitution, or bylaws, including but not limited to statements prescribing the form of the name to be adopted by the member League, commitment to nondiscrimination, how its books and records are to be kept and monitored, and immediate notification to the Association if the charitable status of the League changes. The Association's bylaws allow membership to be withdrawn if the Board of Directors deems this to be in the best interest of the Association, and a process for doing so is further outlined in the operational policies. |
| Form 990, Part IX, line 11g | General consultant fees: Program service expenses 230,739. Management and general expenses 32,095. Fundraising expenses 7,326. Total expenses 270,160. Agency fees: Program service expenses 239,463. Management and general expenses 101,688. Fundraising expenses 40,218. Total expenses 381,369. Trainer/speaker fees: Program service expenses 226,342. Management and general expenses 868. Fundraising expenses 340. Total expenses 227,550. Payroll & benefit administration fees: Program service expenses 15,969. Management and general expenses 6,859. Fundraising expenses 2,682. Total expenses 25,510. Temp. help: Program service expenses 0. Management and general expenses 1,169. Fundraising expenses 0. Total expenses 1,169. |
| Part XII, Line 2c | The Association's board has established an Audit Committee which assumes responsibility for oversight of the annual financial statement audit. There were no changes in this process from the prior year. |
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| Software Version: |