2024-02-12T14:08:30-06:00 2023-06-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2022-07-01 381348535 JUNIOR ACHIEVEMENT OF SOUTHEASTERN MICHIGAN INC JUNI 3139625689 577 EAST LARNED STREET DETROIT MI 48226 JASON LEE PRESIDENT & CEO 3139625689 2024-02-12 1 JASON LEE 999009999 1 AMBER RATHBUN CPA P01786612 5173237500 2024-02-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JASON LEE 577 EAST LARNED STREET DETROIT MI 48226 2897141 0 X WWW.JAMICHIGAN.ORG X 1949 MI TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY. 45 45 13 629 0 0 1957173 2794140 56229 25989 10418 12006 -35947 -12064 1987873 2820071 14000 7500 0 0 1051825 1171352 0 0 181581 681248 863170 1747073 2042022 240800 778049 4097069 4838526 267739 200773 3829330 4637753 X THE ORGANIZATION IS DEDICATED TO EDUCATING STUDENTS IN GRADES K-12 ACROSS SOUTHEASTERN MICHIGAN ABOUT ENTREPRENEURSHIP, WORK READINESS, AND FINANCIAL LITERACY THROUGH EXPERIENTIAL, HANDS-ON PROGRAMS. THE PROGRAMS HELP PREPARE YOUNG PEOPLE FOR THE REAL WORLD BY SHOWING THEM HOW TO GENERATE INCOME AND EFFECTIVELY MANAGE IT, HOW TO CREATE JOBS WHICH MAKE THEIR COMMUNITIES MORE ROBUST, AND HOW TO APPLY ENTREPRENEURIAL THINKING TO THE WORKPLACE. STUDENTS PUT THESE LESSONS INTO ACTION AND LEARN THE VALUE OF CONTRIBUTING TO THEIR COMMUNITIES. THE ORGANIZATION'S UNIQUE APPROACH ALLOWS VOLUNTEERS FROM THE COMMUNITY TO DELIVER OUR CURRICULUM WHILE SHARING THEIR EXPERIENCES WITH STUDENTS. EMBODYING THE HEART OF THE ORGANIZATION, THE CLASSROOM VOLUNTEERS TRANSFORM THE KEY CONCEPTS OF THE LESSONS INTO A MESSAGE THAT INSPIRES AND EMPOWERS STUDENTS TO BELIEVE IN THEMSELVES, SHOWING THEM, THEY CAN MAKE A DIFFERENCE IN THE WORLD. 0 0 1325348 7500 24377 TRADITIONAL PROGRAMS - THE ORGANIZATION IS DEDICATED TO EDUCATING PARTICIPANTS FROM 5 TO 25 ABOUT ENTREPRENEURSHIP, WORK READINESS, AND FINANCIAL LITERACY THROUGH EXPERIENTIAL, HANDS-ON PROGRAMS. THE PROGRAMS HELP PREPARE YOUNG PEOPLE FOR THE REAL WORLD BY SHOWING THEM HOW TO GENERATE INCOME AND EFFECTIVELY MANAGE IT, HOW TO CREATE JOBS WHICH MAKE THEIR COMMUNITIES MORE ROBUST, AND HOW TO APPLY ENTREPRENEURIAL THINKING TO THE WORKPLACE. PARTICIPANTS PUT THESE LESSONS INTO ACTION AND LEARN THE VALUE OF CONTRIBUTING TO THEIR COMMUNITIES. THE ORGANIZATION'S UNIQUE APPROACH ALLOWS VOLUNTEERS FROM THE COMMUNITY TO DELIVER OUR CURRICULUM WHILE SHARING THEIR EXPERIENCES WITH PARTICIPANTS. EMBODYING THE HEART OF THE ORGANIZATION, THE CLASSROOM VOLUNTEERS TRANSFORM THE KEY CONCEPTS OF THE LESSONS INTO A MESSAGE THAT INSPIRES AND EMPOWERS PARTICIPANTS TO BELIEVE IN THEMSELVES, SHOWING THEM, THEY CAN MAKE A DIFFERENCE IN THE WORLD. 523639 13489 JA FINANCE PROGRAMS - THE ORGANIZATION ALSO OFFERS PERSONAL FINANCE OPPORTUNITIES FOR YOUNG PEOPLE, THAT MEET THE STATE'S NEW GRADUATION REQUIREMENTS. THE JA FINANCE PARK PROGRAM IS A REALITY BASED HANDS-ON SIMULATION FOR PARTICIPANTS 13-25 THAT ENABLES PARTICIPANTS TO BUILD FOUNDATIONS FOR MAKING INTELLIGENT LIFELONG PERSONAL FINANCE DECISIONS. PARTICIPANTS CREATE PERSONAL BUDGETS AND ARE INTRODUCED TO AUTOMOTIVE TRANSPORTATION, BANKING, CLOTHING, COMMUNICATIONS, EDUCATION, ENTERTAINMENT, FOOD, FURNITURE, HEALTHCARE, HOME IMPROVEMENT, HOUSING, INSURANCE, INVESTING, MORTGAGE, NON-PROFIT AND UTILITY INDUSTRIES, AND CAREERS. MOST OF ALL, THE HANDS-ON NATURE OF THE PROGRAM HELPS PARTICIPANTS DEVELOP A REALISTIC UNDERSTANDING OF THE ECONOMIC ISSUES THEY WILL FACE UPON GRADUATION. JA FINANCIAL LITERACY IS A ONE-SEMESTER, TEACHER-LED COURSE THAT EQUIPS HIGH SCHOOL STUDENTS WITH FOUNDATIONAL PERSONAL FINANCE SKILLS. THESE SKILLS INCLUDE HOW TO EARN AND SAVE MONEY; MANAGE MONEY BY BEING A WISE CONSUMER AND CREATING AND USING A BUDGET; MANAGE BANK ACCOUNTS, INVESTMENTS, AND CREDIT; ASSESS RISKS AND USE INSURANCE; AND ADDRESS FINANCIAL PROBLEMS LIKE IDENTITY THEFT AND DEBT. VOLUNTEERS ENGAGE WITH STUDENTS THROUGH A VARIETY OF ACTIVITIES THAT MAY INCLUDE SUBJECT-MATTER GUEST SPEAKING, COACHING, OR ADVISING FOR CASE STUDY AND PROJECT COURSEWORK. JA PERSONAL FINANCE ALLOWS HIGH SCHOOL STUDENTS TO EXPERIENCE THE INTERRELATIONSHIP BETWEEN TODAY'S FINANCIAL DECISIONS AND FUTURE FINANCIAL FREEDOM. TO ACHIEVE FINANCIAL HEALTH AND WELLNESS, THEY LEARN ABOUT MONEY-MANAGEMENT STRATEGIES, INCLUDING EARNING, EMPLOYMENT AND INCOME, BUDGETING, SAVINGS, CREDIT AND DEBT, CONSUMER PROTECTION, SMART SHOPPING, RISK MANAGEMENT, INVESTING, CREDIT CARD USAGE, DEBT MANAGEMENT, AND NET WORTH. 1848987 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 13 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 45 45 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X X LUCINDA S BAZNER 3139625689 577 EAST LARNED STREET DETROIT MI 48226 JASON LEE PRESIDENT & CEO 40.00 X 190323 0 8779 LUCINDA BAZNER SENIOR VP & COO 40.00 X 159201 0 15344 CRYSTAL SMITH VP OF PHILANTHROPY 40.00 X 125841 0 13110 GARY ABERNATHY DIRECTOR 1.00 X 0 0 0 GREG ANDERSON DIRECTOR 1.00 X 0 0 0 RAFAEL AMOROS DIRECTOR 1.00 X 0 0 0 GREG BURNICK DIRECTOR 1.00 X 0 0 0 DAVID CAMPBELL DIRECTOR 1.00 X 0 0 0 GERALD CHIDDICK DIRECTOR 1.00 X 0 0 0 JASON COFFMAN DIRECTOR 1.00 X 0 0 0 DAVEDA COLBERT DIRECTOR 1.00 X 0 0 0 MITCHELL DANGREMOND DIRECTOR 1.00 X 0 0 0 GORDON DIDIER DIRECTOR 1.00 X 0 0 0 MICHAEL DOLSON DIRECTOR 1.00 X 0 0 0 STEVEN ENGLEHART DIRECTOR 1.00 X 0 0 0 DAVID FLYNN DIRECTOR 1.00 X 0 0 0 RYAN GIACOLONE DIRECTOR 1.00 X 0 0 0 JESSICA HERRON DIRECTOR 1.00 X 0 0 0 JOSIE HUNWICK DIRECTOR 1.00 X 0 0 0 DIMITRIUS HUTCHERSON DIRECTOR 1.00 X 0 0 0 MICHELLE JOHNSON-TIDJANI DIRECTOR 1.00 X 0 0 0 BRYAN KIELER DIRECTOR 1.00 X 0 0 0 STEFANIE KIMBALL DIRECTOR 1.00 X 0 0 0 AMY KULIKOWSKI DIRECTOR 1.00 X 0 0 0 RICK MATTOON DIRECTOR 1.00 X 0 0 0 REUBEN MAXBAUER DIRECTOR 1.00 X 0 0 0 RHONDA MCNALLY DIRECTOR 1.00 X 0 0 0 PAUL MOZAK DIRECTOR 1.00 X 0 0 0 SIDHARTHA NAIR DIRECTOR 1.00 X 0 0 0 AARON RAJDA DIRECTOR 1.00 X 0 0 0 LINDA RATLIFF-WATKINS DIRECTOR 1.00 X 0 0 0 ROBERT ROBINSON JR DIRECTOR 1.00 X 0 0 0 ELIZABETH ROGERS DIRECTOR 1.00 X 0 0 0 LEIGH SCHULTENOVER DIRECTOR 1.00 X 0 0 0 DARRIN SCHULTZ DIRECTOR 1.00 X 0 0 0 CHRIS SCOTT DIRECTOR 1.00 X 0 0 0 DAVID SCOTT DIRECTOR 1.00 X 0 0 0 DEMETRIUS SCOTT DIRECTOR 1.00 X 0 0 0 SEAN SMITH DIRECTOR 1.00 X 0 0 0 CHRIS SPAUDE DIRECTOR 1.00 X 0 0 0 REBECCA STEGALL DIRECTOR 1.00 X 0 0 0 CARRIE UHL DIRECTOR 1.00 X 0 0 0 ROD WRIGHT DIRECTOR 1.00 X 0 0 0 BECKY MCCABE DIRECTOR (ENDED 7/8/2022) 1.00 X 0 0 0 VALIENA A ALLISON SECRETARY 3.00 X X 0 0 0 HOWARD L DOW III TREASURER 3.00 X X 0 0 0 RHONDA LAURENCELLE VICE CHAIR 3.00 X X 0 0 0 SCOTT MULLAN CHAIR 3.00 X X 0 0 0 GINA COLEMAN IMMEDIATE PAST CHAIR 3.00 X X 0 0 0 475365 0 37233 2 0 1 0 0 143616 332865 17176 2300483 30351 2794140 PROGRAM & SUPPORT FEES 611710 25989 25989 25989 37259 37259 25253 -25253 -25253 -25253 27876 332865 51817 -23941 -23941 MISCELLANEOUS 900099 11877 11877 11877 2820071 37866 0 -11935 7500 7500 169469 149133 470 19866 799392 702955 1573 94864 23184 20648 376 2160 57810 51485 938 5387 121497 108205 1971 11321 28377 25692 355 2330 4500 4500 43600 38341 85 5174 121286 113056 1048 7182 13573 13127 94 352 24845 23805 90 950 10894 10124 92 678 96463 89912 712 5839 46360 43461 386 2513 PROGRAM & SUPPORT FEES 156318 136506 2619 17193 PROGRAM MATERIALS 102035 102035 BAD DEBT EXPENSE 100000 98471 1529 OUTSIDE SERVICES 40967 38552 318 2097 73952 71479 327 2146 2042022 1848987 11454 181581 531871 113624 961443 2129234 415899 208970 24418 17086 3878264 1867815 1840290 2010449 323148 359163 4097069 4838526 267739 200773 267739 200773 X 3130848 3809770 698482 827983 3829330 4637753 4097069 4838526 778049 29261 1113 0 X 0 1 X 1 0 X 1449727 1650549 1486188 1957173 2794140 9337777 1449727 1650549 1486188 1957173 2794140 9337777 1153253 8184524 6930 6202 6742 10418 37259 67551 20836 17100 14036 27836 11877 91685 9497013 859902 0.86180 0.84900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 4500 4500 0 323147 36016 359163 370201 -47054 323147 285659 84542 370201 271632 14027 285659 257738 13894 271632 0.00000 0.30770 0.69230 0 0 236000 236000 3257260 1502034 1755226 39983 39983 0 345021 325798 19223 2010449 X 2927515 29261 1113 77070 107444 2820071 0 2820071 2119092 77070 77070 2042022 0 2042022 PART V, LINE 4: IN 1978, A SCHOLARSHIP FUND WAS CREATED AS A RESULT OF CONTRIBUTIONS FROM A DONOR TO CREATE A PERMANENT ENDOWMENT FUND FOR THE ORGANIZATION. THE PURPOSE OF THE SCHOLARSHIP FUND IS TO AWARD SCHOLARSHIPS TO WORTHY JUNIOR ACHIEVEMENT PARTICIPANTS TO ASSIST THEM IN ATTENDING A COLLEGE, PROFESSIONAL, OR VOCATIONAL SCHOOL OF THEIR CHOICE. THE PRINCIPAL CONTRIBUTION AMOUNT TOTALING $110,500 IS PERMANENTLY RESTRICTED AND ONLY THE EARNINGS ON THE ACCOUNT ARE TO BE USED TO DISTRIBUTE SCHOLARSHIPS. FUNDS ARE CURRENTLY HELD IN A MUTUAL FUND INVESTMENT ACCOUNT WITH JP MORGAN SECURITIES LLC. PART X, LINE 2: IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 51,817. LOSS ON ASSET DISPOSAL 25,253. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 51,817. LOSS ON ASSET DISPOSAL 25,253. JA INSPIRE 216850 193170 23680 2806 37959 3432 AMERISURE GOLF 79000 79000 1000 4 64891 60695 4196 1200 135 5269 16 360741 332865 27876 1200 2941 44228 3448 51817 -23941 1 NAAIA SCHOLARSHIPS 3 7500 PART I, LINE 2: SCHOLARSHIP FUNDS ARE INTENDED FOR USE BY THE RECIPIENT TO COVER THE COSTS OF TUITION, BOOKS, FEES, AND SUPPLIES RELATED TO COURSES IN WHICH THEY ARE ENROLLED. AS SUCH, CHECKS WILL GENERALLY BE MADE PAYABLE TO THE EDUCATIONAL INSTITUTION AND THE RECIPIENT TO ENSURE THAT THE FUNDS ARE USED FOR THE INTENDED PURPOSE. X X X 0 0 0 0 0 0 0 0 0 JASON LEE PRESIDENT & CEO 182583 0 7740 0 0 0 7341 0 1438 0 199102 0 0 0 LUCINDA BAZNER SENIOR VP & COO 152541 0 6660 0 0 0 6038 0 9306 0 174545 0 0 0 X 10000 FMV X 2 936 FMV X AV EQUIPMENT 1 19416 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS REVIEWED BY THE FULL BOARD BEFORE IT IS SUBMITTED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS REVIEWED AT THE ANNUAL BOARD MEETING AND ALL DIRECTORS AND STAFF SIGN A FORM ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 TO ASSIST IN DETERMINING THE CEO AND OTHER STAFF OFFICER'S COMPENSATION, THE ORGANIZATION UTILIZES JUNIOR ACHIEVEMENT OF USA'S EQUI-COMP INFORMATION SYSTEM. THE SALARY RANGES ARE BASED ON LOCAL PROGRAM DATA AND TAKE INTO CONSIDERATION LOCAL LABOR COSTS AND COMPETITIVENESS WITH SIMILAR SIZED JOBS IN THE INDUSTRY. SALARIES WERE LAST REVIEWED DURING THE YEAR ENDED JUNE 30, 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON OUR WEBSITE.