2024-11-04T11:50:28-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVENUE SE SUITE 300 CEDAR RAPIDS IA 52401 990 2023-07-01 420919209 JUNIOR ACHIEVEMENT OF EASTERN IOWA INC JUNI 3198621100 324 3RD AVENUE SE 200 CEDAR RAPIDS IA 52401 CHRISTINE E H LANDA PRESIDENT 3198621100 2024-10-21 1 0 DAVID LITTLE P01480921 3193632697 2024-09-25 2023 2024-10-15 13:58:12Z CHRISTINE E H LANDA 324 3RD AVENUE SE 200 CEDAR RAPIDS IA 52401 2522783 0 1116 X JAEASTERNIOWA.ORG X 1965 IA TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY. 13 13 20 1399 0 0 2942713 2338390 9000 4500 84260 120393 -80280 -81718 2955693 2381565 0 0 0 0 1305821 1566648 0 0 296563 642230 778372 1948051 2345020 1007642 36545 4235746 4443983 678517 702779 3557229 3741204 JUNIOR ACHIEVEMENT EMPOWERS YOUNG PEOPLE TO OWN THEIR ECONOMIC SUCCESS. IN PARTNERSHIPS WITH BUSINESS AND EDUCATORS, JUNIOR ACHIEVEMENT BRINGS THE REAL WORLD TO STUDENTS, OPENING THEIR MINDS TO THEIR POTENTIAL AND PREPARING THEM FOR THE WORLD OF WORK. 0 0 1133308 0 1500 ELEMENTARY SCHOOL: JA'S ELEMENTARY SCHOOL PROGRAMS (GRADES KINDERGARTEN THROUGH FIFTH,) ARE THE FOUNDATION OF ITS K-12 CURRICULA. SIX SEQUENTIAL THEMES, EACH WITH FIVE HANDS-ON ACTIVITIES, AS WELL AS AN AFTER-SCHOOL AND CAPSTONE EXPERIENCE, WORK TO CHANGE STUDENTS' LIVES BY HELPING THEM UNDERSTAND BUSINESS AND ECONOMICS. JUNIOR ACHIEVEMENT OF EASTERN IOWA SERVED APPROXIMATELY 25,341 ELEMENTARY STUDENTS IN 1,067 EXPERIENCES AT A TOTAL COST OF $1,451,703. OF THESE EXPENSES, $316,727 IS NOT INCLUDED IN THE FORM 990 AS IT IS THE VALUE OF THE 9,500 HOURS PROVIDED BY OUR BUSINESS VOLUNTEERS. IF IT WERE NOT FOR OUR DEDICATED VOLUNTEERS, JUNIOR ACHIEVEMENT OF EASTERN IOWA WOULD NEED TO PAY FOR THESE SERVICES. 517215 0 1500 MIDDLE SCHOOL: THE MIDDLE SCHOOL PROGRAMS, GRADES SIXTH THROUGH EIGHTH, BUILD ON CONCEPTS THE STUDENTS LEARNED IN JUNIOR ACHIEVEMENT'S ELEMENTARY SCHOOL PROGRAM AND HELP TEENS MAKE DIFFICULT DECISIONS ABOUT HOW TO BEST PREPARE FOR THEIR EDUCATIONAL AND PROFESSIONAL FUTURE. THE PROGRAMS SUPPLEMENT STANDARD SOCIAL STUDIES CURRICULA AND DEVELOP COMMUNICATION SKILLS THAT ARE ESSENTIAL TO SUCCESS IN THE BUSINESS WORLD. JUNIOR ACHIEVEMENT OF EASTERN IOWA SERVED APPROXIMATELY 11,565 MIDDLE SCHOOL STUDENTS IN 314 EXPERIENCES AT A TOTAL COST OF $613,626. OF THESE EXPENSES, $95,651 IS NOT INCLUDED IN THE FORM 990 AS IT IS THE VALUE OF THE 3,249 HOURS PROVIDED BY OUR BUSINESS VOLUNTEERS. IF IT WERE NOT FOR OUR DEDICATED VOLUNTEERS, JUNIOR ACHIEVEMENT OF EASTERN IOWA WOULD NEED TO PAY FOR THESE SERVICES. 186058 0 1500 HIGH SCHOOL: AS HIGH SCHOOL STUDENTS, GRADES NINTH THROUGH TWELFTH, BEGIN TO POSITION THEMSELVES FOR THEIR FUTURE, THERE ARE MANY UNANSWERED QUESTIONS ABOUT WHAT LIES AHEAD. JUNIOR ACHIEVEMENT'S HIGH SCHOOL PROGRAMS HELP STUDENTS MAKE INFORMED, INTELLIGENT DECISIONS ABOUT THEIR FUTURE, AND FOSTER SKILLS THAT WILL BE HIGHLY USEFUL IN THE BUSINESS WORLD. JUNIOR ACHIEVEMENT OF EASTERN IOWA SERVED APPROXIMATELY 4,159 HIGH SCHOOL STUDENTS IN 629 EXPERIENCES AT A TOTAL COST OF $332,984. OF THESE EXPENSES, $146,710 IS NOT INCLUDED IN THE FORM 990 AS IT IS THE VALUE OF THE 5,080 HOURS PROVIDED BY OUR BUSINESS VOLUNTEERS. IF IT WERE NOT FOR OUR DEDICATED VOLUNTEERS, JUNIOR ACHIEVEMENT OF EASTERN IOWA WOULD NEED TO PAY FOR THESE SERVICES. 1836581 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 6 0 20 1 0 0 0 0 0 1 1 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X WHITNEY SCHREDER 3198621100 324 3RD AVENUE SE 200 CEDAR RAPIDS IA 52401 WINTER MELISSA CHAIR 1.00 X X 0 0 0 SMITH TROY VICE CHAIR 1.00 1.00 X X 0 0 0 MOORE JIM TREASURER 1.00 X X 0 0 0 HEINEMANN JOHN SECRETARY 1.00 X X 0 0 0 BISHOP ERIN BOARD MEMBER 1.00 X 0 0 0 GOEDKEN MIKE BOARD MEMBER 1.00 X 0 0 0 HEYER STEVE BOARD MEMBER 1.00 X 0 0 0 KUNZ KYLE INVESTMENT CHAIR 1.00 X 0 0 0 MCALPIN DEE BOARD MEMBER 1.00 X 0 0 0 MILLER JIM BOARD MEMBER 1.00 X 0 0 0 SLATER PATRICK BOARD MEMBER 1.00 X 0 0 0 TYLER ERIC BOARD MEMBER 1.00 X 0 0 0 WHEELER DR DOUG CHIEF ACADEMIC OFFICER 1.00 X 0 0 0 LANDA CHRISTINE EH PRESIDENT 40.00 1.00 X 216771 0 8616 SCHREDER WHITNEY VICE PRESIDENT FINANCE 40.00 X 121171 0 4847 KURT ERIN SENIOR VICE PRESIDENT 40.00 X 133250 0 5330 471192 0 18793 3 0 1 0 0 431357 8007 419567 1479459 11376 2338390 RENTAL REVENUE 531120 4500 4500 4500 120393 120393 59500 431357 141218 -81718 -81718 2381565 4500 0 38675 487642 365731 24382 97529 931073 683610 128445 119018 43193 31745 5781 5667 4697 3474 509 714 100043 73982 10854 15207 17173 12700 1863 2610 3473 2568 377 528 12286 9153 1305 1828 92191 68176 10002 14013 40688 30089 4414 6185 14481 10709 1571 2201 186725 186725 62939 46544 6828 9567 22370 20233 890 1247 PROGRAM MATERIALS 261884 243260 7784 10840 STAFF TRAINING 48034 35522 5211 7301 VOLUNTEER RECRUITING 8637 6899 727 1011 FUNDRAISING 7216 5336 783 1097 275 125 150 2345020 1836581 211876 296563 1399898 1523532 809106 721479 6469 10107 14362 50538 386747 237325 138416 149422 1865729 1987103 1766 1802 4235746 4443983 128742 184703 49775 18219 500000 499857 678517 702779 X 2548686 2801105 1008543 940099 3557229 3741204 4235746 4443983 36545 147430 0 X X 0 1 X 1 0 X 1487445 1652476 1937873 2978946 2338390 10395130 1487445 1652476 1937873 2978946 2338390 10395130 921588 9473542 48170 60859 65380 84497 119859 378765 1369 12278 13647 10787542 200177 0.87820 0.86640 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2021 AMOUNT: $ 1,369. 2022 AMOUNT: $ 12,278. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 587356 0 68820 8946 647230 440202 101000 46154 587356 494911 10000 -64709 440202 379096 10000 107469 1654 494911 365922 15000 8401 10227 379096 0.00000 0.71000 0.29000 0 1 1 336033 204673 131360 50714 32652 18062 149422 EIDL LOAN 499857 499857 X 3088083 147430 559088 706518 2381565 0 2381565 2904108 559088 559088 2345020 0 2345020 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENTS CONSIST OF VARIOUS FUNDS ESTABLISHED TO SUPPORT THE GENERAL OPERATING NEEDS OF THE ORGANIZATION. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR SECTION OF THE IOWA INCOME TAX LAW, WHICH PROVIDES INCOME TAX EXEMPTION FOR CORPORATIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, OR EDUCATIONAL PURPOSES. INTERNAL REVENUE SERVICES HAS DETERMINED THAT THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION AND HAVE ADOPTED THE FINANCIAL ACCOUNTING STANDARDS BOARD'S REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT THEY WERE NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS. HALL OF FAME 363325 313005 50320 123589 STOCK MARKET CHALLENGE 80200 71020 9180 16298 1 47332 47332 1331 490857 431357 59500 141218 141218 -81718 1 X X X 0 0 0 1 0 0 0 0 0 LANDA CHRISTINE EH PRESIDENT 185537 0 31234 0 0 0 8616 0 0 0 225387 0 0 0 PART I, LINE 5 BONUS STRUCTURE BASED ON REVENUE AND STUDENTS SERVED. ONLY PAID OUT IF 95% OF GOAL ACHIEVED AND YEAR ENDS IN A SURPLUS. FOR FY24 ACCRUED BONUSES WERE AS FOLLOWS: $32,171 CHRISTINE E. H. LANDA, PRESIDENT; $11,329 ERIN KURT, SENIOR VICE PRESIDENT; $10,500 WHITNEY SCHREDER, VICE PRESIDENT FINANCE. FORM 990, PART VI, SECTION A, LINE 1A DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL POSSESS AND MAY EXERCISE ALL THE POWERS AND FUNCTIONS OF THE BOARD OF DIRECTORS IN THE MANAGEMENT AND DIRECTION OF THE AFFAIRS OF THE ORGANIZATION IN ALL CASES IN WHICH SPECIFIC DIRECTION SHALL NOT HAVE BEEN GIVEN BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE PRESIDENT AND VICE PRESIDENT OF FINANCE WILL REVIEW THE FORM 990. A PDF COPY OF THE FORM 990 AND ALL REQUIRED SCHEDULES WILL BE EMAILED TO ALL BOARD MEMBERS ASKING FOR THEIR REVIEW AND RESPONSE WITHIN 3 DAYS. ANY QUESTIONS OR COMMENTS WILL BE ADDRESSED AND IF NO RESPONSE THE ASSUMPTION WILL BE MADE THAT THERE ARE NO CHANGES. AFTER THIS PROCESS HAS CONCLUDED THE RETURN WILL BE FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST FORMS ARE MAINTAINED IN A FILE AND REVIEWED AND UPDATED ANNUALLY. CONFLICTS OF INTERESTS DO NOT PRECLUDE THE BOARD MEMBER FROM PARTICIPATION ON THE BOARD. IF A CONFLICT DOES ARISE, THE BOARD MEMBER OR STAFF PERSON IS EXPECTED TO DECLARE THE CONFLICT. THE BOARD MEMBER IS EXPECTED TO RECUSE THEMSELVES FROM THE VOTE. FORM 990, PART VI, SECTION B, LINE 15 EQUI-COMP GUIDELINES ARE USED TO DETERMINE SALARY. THE GUIDELINES ARE PROVIDED THROUGH JUNIOR ACHIEVEMENT USA BASED ON COMPARABLES FROM OTHER MARKETS ACROSS THE UNITED STATES. RECOMMENDATIONS FOR OFFICERS AND KEY EMPLOYEES ARE REVIEWED AND APPROVED BY THE EXECUTIVE BOARD MEMBERS. FOR THE PRESIDENT, AN EMAIL FROM THE BOARD CHAIR CONTAINING THE APPROVAL IS PRINTED AND RETAINED IN THE PAYROLL FILE AFTER THE ANNUAL REVIEW IS COMPLETED, TYPICALLY BY THE END OF AUGUST. FOR OTHER OFFICERS AND KEY EMPLOYEES, A PAYROLL COMPENSATION SUMMARY IS PRINTED AND SIGNED OFF ON BY THE PRESIDENT. THE PROCESS WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. A HARDCOPY IS KEPT IN AN UNLOCKED FILE READY TO BE COPIED OR SCANNED UPON REQUEST. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR. JUNIOR ACHEIVEMENT OF EASTERN IOWA FOUNDATION 324 3RD AVENUE SE CEDAR RAPIDS IA 52401 431990830 TO EDUCATE AND INSPIRE CHILDREN TO VALUE FREE ENTERPRISE. IA 501(C)(3) LINE 12B, II JUNIOR ACHIEVEMENT OF EASTERN IOWA INC 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0