﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-11T16:44:33-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>300038643</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>VARNEY &amp; ASSOCIATES CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1501 POYNTZ AVE</AddressLine1Txt>
        <CityNm>MANHATTAN</CityNm>
        <StateAbbreviationCd>KS</StateAbbreviationCd>
        <ZIPCd>66502</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>410947788</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JOURNALISM EDUCATION ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>JOUR</BusinessNameControlTxt>
      <PhoneNum>7855325532</PhoneNum>
      <USAddress>
        <AddressLine1Txt>014 KEDZIE HALL 828 MID-CAMPUS DR</AddressLine1Txt>
        <CityNm>MANHATTAN</CityNm>
        <StateAbbreviationCd>KS</StateAbbreviationCd>
        <ZIPCd>665061505</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>VERONICA HOLMES PURVIS</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>7855325532</PhoneNum>
      <SignatureDt>2024-10-28</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>APRIL G SWARTZ</PreparerPersonNm>
      <PTIN>P01266112</PTIN>
      <PhoneNum>7855372202</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>VERONICA HOLMES PURVIS</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>014 KEDZIE HALL 828 MID-CAMPUS DR S</AddressLine1Txt>
        <CityNm>MANHATTAN</CityNm>
        <StateAbbreviationCd>KS</StateAbbreviationCd>
        <ZIPCd>665061505</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1321218</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.JEA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1967</FormationYr>
      <LegalDomicileStateCd>KS</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO SUPPORT FREE AND RESPONSIBLE SCHOLASTIC JOURNALISM.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>180</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>205506</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>399420</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>554793</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>825359</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>75739</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>83523</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>3051</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>5430</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>839089</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1313732</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>9500</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>11500</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1095143</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1114951</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1104643</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1126451</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-265554</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>187281</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1342267</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1618394</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1342267</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1618394</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE JOURNALISM EDUCATION ASSOCIATION SUPPORTS FREE AND RESPONSIBLE SCHOLASTIC JOURNALISM BY PROVIDING RESOURCES AND EDUCATIONAL OPPORTUNITIES, BY PROMOTING PROFESSIONALISM, BY ENCOURAGING AND REWARDING STUDENT EXCELLENCE AND TEACHER ACHIEVEMENT, AND BY FOSTERING AN ATMOSPHERE WHICH ENCOMPASSES DIVERSITY YET BUILDS UNITY.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>390465</ExpenseAmt>
      <RevenueAmt>670773</RevenueAmt>
      <Desc>TO ACCOMPLISH OUR MISSION OF PROVIDING RESOURCES AND EDUCATIONAL OPPORTUNITIES, WE SERVE BOTH MEMBERS AND THEIR STUDENTS BY PROGRAMMING AND HOSTING TWO NATIONAL HIGH SCHOOL JOURNALISM CONVENTIONS EACH YEAR. THE TWO CONVENTIONS COMBINED TO BRING TOGETHER 7,007 ATTENDEES FOR A WEEKEND OF COLLABORATION AND LEARNING THROUGH SESSIONS, WORKSHOPS AND CRITIQUES.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>105548</ExpenseAmt>
        <RevenueAmt>16544</RevenueAmt>
        <Desc>TO ACCOMPLISH OUR MISSION PROMOTING PROFESSIONALISM AND BY FOSTERING AN ATMOSPHERE WHICH ENCOMPASSES DIVERSITY YET BUILDS UNITY, WE DEVELOP PROGRAMS FOR TEACHER SUPPORT, SUCH AS MENTORING, OUTREACH AND CURRICULUM. THESE PROGRAMS SUPPORT A MEMBERSHIP OF 2,645 TEACHER ADVISERS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>55581</ExpenseAmt>
        <RevenueAmt>15510</RevenueAmt>
        <Desc>THE ADVISER OUTREACH PROGRAM IS DESIGNED TO HELP JOURNALISM TEACHERS AND THEIR STUDENTS DEVELOP SUFFICIENT SKILLS NECESSARY FOR PRODUCING STUDENT MEDIA AND TO CONNECT THEM TO A LARGER NETWORK IN THE FORM OF A PROFESSIONAL LEARNING COMMUNITY WITH VETERAN JOURNALISM TEACHERS AND THEIR STUDENTS.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>179179</ExpenseAmt>
        <GrantAmt>11500</GrantAmt>
        <RevenueAmt>127962</RevenueAmt>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>179179</TotalOtherProgSrvcExpenseAmt>
      <TotalOtherProgSrvcGrantAmt>11500</TotalOtherProgSrvcGrantAmt>
      <TotalOtherProgSrvcRevenueAmt>127962</TotalOtherProgSrvcRevenueAmt>
      <TotalProgramServiceExpensesAmt>730773</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">1</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="RetDoc1042400001">1</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>17</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>0</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JOURNALISM EDUCATION ASSOCIATION</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>7855325532</PhoneNum>
        <USAddress>
          <AddressLine1Txt>014 KEDZIE HALL 828 MID-CAMPUS DR S</AddressLine1Txt>
          <CityNm>MANHATTAN</CityNm>
          <StateAbbreviationCd>KS</StateAbbreviationCd>
          <ZIPCd>665061505</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>VALERIE KIBLER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>20.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JUSTIN DAIGLE</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KRISTIN TAYLOR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHARI ADWERS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRENDA FIELD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SERGIO YANES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>7.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEBRA KLEVENS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREA NEGRI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SANDRA COYER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>VERONICA PURVIS</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>122490</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>122490</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>1</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>184941</MembershipDuesAmt>
      <AllOtherContributionsAmt>214479</AllOtherContributionsAmt>
      <TotalContributionsAmt>399420</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>NATIONAL CONVENTIONS</Desc>
        <BusinessCd>611430</BusinessCd>
        <TotalRevenueColumnAmt>673988</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>673988</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>OTHER PROGRAMS</Desc>
        <BusinessCd>611430</BusinessCd>
        <TotalRevenueColumnAmt>78126</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>78126</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>AWARDS AND CONTESTS</Desc>
        <BusinessCd>611430</BusinessCd>
        <TotalRevenueColumnAmt>60952</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>60952</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ADVISER WORKSHOP</Desc>
        <BusinessCd>611430</BusinessCd>
        <TotalRevenueColumnAmt>12293</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>12293</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>825359</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>83523</TotalRevenueColumnAmt>
        <ExclusionAmt>83523</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossSalesOfInventoryAmt>12916</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>7486</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>5430</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>5430</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1313732</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>830789</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>83523</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>10000</TotalAmt>
        <ProgramServicesAmt>10000</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>1500</TotalAmt>
        <ProgramServicesAmt>1500</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>11398</TotalAmt>
        <ManagementAndGeneralAmt>11398</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>383371</TotalAmt>
        <ProgramServicesAmt>55053</ProgramServicesAmt>
        <ManagementAndGeneralAmt>328318</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>71699</TotalAmt>
        <ProgramServicesAmt>47192</ProgramServicesAmt>
        <ManagementAndGeneralAmt>24507</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>32344</TotalAmt>
        <ProgramServicesAmt>32344</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>616139</TotalAmt>
        <ProgramServicesAmt>584684</ProgramServicesAmt>
        <ManagementAndGeneralAmt>31455</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1126451</TotalAmt>
        <ProgramServicesAmt>730773</ProgramServicesAmt>
        <ManagementAndGeneralAmt>395678</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>2927</BOYAmt>
        <EOYAmt>10806</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>66873</BOYAmt>
        <EOYAmt>240322</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <LandBldgEquipCostOrOtherBssAmt>53956</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>53916</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>40</BOYAmt>
        <EOYAmt>40</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>1272427</BOYAmt>
        <EOYAmt>1367226</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>1342267</BOYAmt>
        <EOYAmt>1618394</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1342267</BOYAmt>
        <EOYAmt>1583355</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <EOYAmt>35039</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1342267</BOYAmt>
        <EOYAmt>1618394</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1342267</BOYAmt>
        <EOYAmt>1618394</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>187281</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>88846</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingOtherInd methodOfAccountingOtherDesc="Modified Cash">X</MethodOfAccountingOtherInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>0</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>163933</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>148761</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>158916</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>205506</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>399420</CurrentTaxYearAmt>
        <TotalAmt>1076536</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>163933</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>148761</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>158916</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>205506</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>399420</CurrentTaxYearAmt>
        <TotalAmt>1076536</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>212245</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>864291</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>60557</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>59767</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>81626</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>75739</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>83523</CurrentTaxYearAmt>
        <TotalAmt>361212</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1437748</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>2468693</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.60110</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.69390</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>53956</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>53916</DepreciationAmt>
        <BookValueAmt>40</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>40</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>1391180</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>88846</NetUnrealizedGainsInvstAmt>
      <RevenueNotReportedAmt>88846</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1302334</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>11398</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>11398</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>1313732</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1115053</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>1115053</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>11398</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>11398</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>1126451</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE FINANCIAL STATEMENTS. THE ASSOCIATION BELIEVES THAT THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. FOR EACH OF THE YEARS ENDED JUNE 30, 2024 AND 2023, THE ASSOCIATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ASSOCIATED WITH TAX MATTERS. THE ASSOCIATION'S FEDERAL EXEMPT ORGANIZATION RETURNS (FORM 990) FOR YEARS ENDED JUNE 30, 2024 AND 2023 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. NO TAXING AUTHORITIES HAVE COMMENCED INCOME TAX EXAMINATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>STUDENT PRESS LAW CENTER</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1717 K STREET NW SUITE 900</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20006</ZIPCd>
        </USAddress>
        <RecipientEIN>521184647</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <TotalOtherOrgCnt>0</TotalOtherOrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIPS</GrantTypeTxt>
        <RecipientCnt>6</RecipientCnt>
        <CashGrantAmt>8500</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR AWARDS COMMITTEE MEETS AT EACH CONVENTION TO PLAN AND COORDINATE ALL OF OUR AWARD PROGRAMS. HUNDREDS OF VOLUNTEERS SERVE AS JUDGES FOR VARIOUS AWARDS, CONTESTS AND COMPETITIONS. THESE EDUCATORS AND PROFESSIONALS REPRESENT THE HIGHEST TIER OF EXPERTISE IN THEIR RESPECTIVE FIELDS, AND THEIR SERVICE MAKES OUR PROGRAMMING POSSIBLE. A LISTING OF AWARD RECIPIENTS AND JUDGES IS MAINTAINED FOR PUBLIC ACCESS AT OUR WEBSITE, WWW.JEA.ORG.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>VERONICA PURVIS</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>122490</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>122490</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD APPROVES THE INITIAL SALARY OF THE EXECUTIVE DIRECTOR. IN SUBSEQUENT YEARS, THE BOARD APPROVES A BUDGET THAT INCLUDES THE EXECUTIVE DIRECTOR'S SALARY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 5</FormAndLineReferenceDesc>
        <ExplanationTxt>$122,490 IN COMPENSATION WAS PAID TO VERONICA PURVIS, EXECUTIVE DIRECTOR, BY KANSAS STATE UNIVERSITY</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP IN OUR ASSOCIATION IS AVAILABLE TO TEACHERS, ADVISERS, ASSOCIATES, COLLEGE STUDENTS, AFFILIATES, AND INSTITUTIONS. MEMBERSHIP IS RENEWED ON AN ANNUAL BASIS THROUGH THE PAYMENT OF DUES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF OUR ASSOCIATION HAVE THE RIGHT TO VOTE FOR GOVERNING BODY POSITIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COMPLETE COPY OF IRS FORM 990 IS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING. BOARD MEMBERS ARE GIVEN TIME TO REVIEW THE DOCUMENT AND PROVIDE FEEDBACK TO MANAGEMENT. BOARD MEMBERS VOTE AND APPROVE THE 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>ARTICLES OF INCORPORATION, BY-LAWS, AND CONFLICT OF INTEREST STATEMENTS CAN BE VIEWED AT WWW.JEA.ORG OR BY REQUEST. IRS FORM 1023, IRS FORM 990, AND THE FINANCIAL STATEMENTS ARE ONLY AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ARTICLES OF INCORPORATION, BY-LAWS, AND CONFLICT OF INTEREST STATEMENTS CAN BE VIEWED AT WWW.JEA.ORG OR BY REQUEST. IRS FORM 1023, IRS FORM 990, AND THE FINANCIAL STATEMENTS ARE ONLY AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>ADMINISTRATIVE EXPENSES [STAFF]: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 328,318. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 328,318. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 55,053. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 55,053.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>WE USE THE MODIFIED CASH BASIS OF ACCOUNTING. RECEIVABLES, PAYABLES, AND PREPAID EXPENSES ARE ADJUSTED TO ZERO.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>