2024-10-18T13:52:25-05:00 2023-12-31 521022232 SNYDER COHN PC 11200 ROCKVILLE PIKE SUITE 415 NORTH BETHESDA MD 20852 990 2023-01-01 521645651 JASON LEARNING JASO 8885276600 44983 KNOLL SQUARE SUITE 150 ASHBURN VA 20147 DR ELEANOR SMALLEY PRESIDENT & CEO 8885276600 2024-10-07 1 1 KEITH JENNINGS P01319883 3016526700 2024-10-07 2023 2024-10-15 13:58:12Z DR ELEANOR SMALLEY 44983 KNOLL SQUARE SUITE 150 ASHBURN VA 20147 2833966 0 X WWW.JASON.ORG X 1989 DC TO INSPIRE AND EDUCATE KIDS AND EDUCATORS EVERYWHERE THROUGH REAL SCIENCE AND EXPLORATION. 11 11 16 11 0 0 585891 1308864 1536121 1505235 0 335 2226 19532 2124238 2833966 0 0 0 0 843537 747436 0 0 144854 1536095 1608012 2379632 2355448 -255394 478518 5827944 6365999 2373908 2433445 3454036 3932554 X TO INSPIRE AND EDUCATE KIDS AND EDUCATORS EVERYWHERE THROUGH REAL SCIENCE AND EXPLORATION. 0 0 1722223 1524767 JASON PROVIDES CURRICULUM AND LEARNING EXPERIENCES IN SCIENCE, TECHNOLOGY, ENGINEERING, AND MATH (STEM) FOR K-12 STUDENTS, AND HIGH-QUALITY PROFESSIONAL DEVELOPMENT FOR TEACHERS. JASON HAS BEEN USED SUCCESSFULLY IN A WIDE VARIETY OF FORMAL AND INFORMAL EDUCATION ENVIRONMENTS. JASON'S AWARD-WINNING CURRICULA PLACE STUDENTS IN CHALLENGING, REAL-WORLD SITUATIONS WHERE THEY ARE CONNECTED WITH LEADING STEM PROFESSIONALS. JASON LEARNING CURRICULA FEATURES DIGITAL MATERIALS WITH PRINT OPTIONS, HANDS-ON ACTIVITIES, VIDEOS AND ONLINE GAMES FOR STUDENTS; AND LESSON PLANS, IMPLEMENTATION TIPS, AND A POWERFUL DIGITAL PLATFORM FOR EDUCATORS. LIVE, INTERACTIVE EVENTS CONNECT THE JASON COMMUNITY WITH INSPIRATIONAL STEM ROLE MODELS. JASON SERVES HUNDREDS OF SCHOOL DISTRICTS, PROVIDING MILLIONS OF STUDENTS WITH EXCITING STEM LEARNING EXPERIENCES. 1722223 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 40 0 1 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA IL LA NY VA NC WI OH X SEAN SMITH 7038227238 44983 KNOLL SQUARE SUITE 150 ASHBURN VA 20147 WILLIAM BEALE CHAIRMAN 5.00 X X 0 0 0 ALAN MOLLOHAN VICE CHAIRMAN 4.00 X X 0 0 0 ROB SONI TREASURER 3.00 X X 0 0 0 SUSAN JONES SECRETARY 3.00 X X 0 0 0 MORT SHERMAN DIRECTOR 1.00 X 0 0 0 KATHY HURLEY DIRECTOR 1.00 X 0 0 0 LORIE KARNATH DIRECTOR 1.00 X 0 0 0 ROBIN WIENER DIRECTOR 1.00 X 0 0 0 SUSAN KEMNITZER DIRECTOR 1.00 X 0 0 0 CHRISTOHPER D'ELIA DIRECTOR 1.00 X 0 0 0 RODNEY WATSON DIRECTOR 1.00 X 0 0 0 DR ELEANOR SMALLEY PRESIDENT & CEO 40.00 X 229079 0 64330 SEAN SMITH COO & CIO 40.00 X 177329 0 16339 JEANNE PAGNOZZI CFO 10.00 X 0 0 0 MATT SIELOFF VP OF IMPLEMENTATION 40.00 X 121611 0 26083 DEB HILL VP OF CURRICULUM DEVELOPMENT 40.00 X 110628 0 19371 638647 0 126123 4 0 1 0 0 739576 569288 109000 1308864 STEM EDUCATION PROGRAM 900099 1505235 1505235 1505235 335 335 19532 0 19532 19532 2833966 1524767 0 335 X 487075 233796 160735 92544 81073 45960 23317 11796 6083 2798 1983 1302 118079 56678 38966 22435 55126 27012 17916 10198 126914 126914 226850 192850 34000 73768 19243 52085 2440 802 700 65 37 20448 18640 1808 111409 111409 10130 10130 46750 23375 23375 609319 609319 22175 10866 7207 4102 DIRECT PROJECT RELATED 208966 208966 STEM PROGRAM MATERIALS 66504 66504 AASA PROGRAM COSTS 47040 47040 SUPPLIES AND FULFILLMEN 31937 31937 5000 5000 2355448 1722223 488371 144854 1029262 533205 25335 90000 185849 160742 118234 104395 36217 43480 81579 75793 9930 5786 167274 253126 4281178 5149930 5827944 6365999 188624 205326 318010 274993 1700000 1700000 167274 253126 2373908 2433445 X 3424036 3832554 30000 100000 3454036 3932554 5827944 6365999 478518 0 X X 0 1 X 1 1 1 X 1599489 1041119 1340982 583940 1308864 5874394 1599489 1041119 1340982 583940 1308864 5874394 940335 4934059 335 335 5874729 7266323 0.83990 0.81240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 81579 75793 5786 5786 DEFERRED COMP. PLAN LIABILITY 253126 253126 X 3154770 320804 320804 2833966 0 2833966 2676252 320804 320804 2355448 0 2355448 PART X, LINE 2: JASON ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX EFFECT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES, IF ANY, ARE ACCRUED AS A COMPONENT OF GENERAL AND ADMINISTRATIVE EXPENSES WHEN ASSESSED. JASON IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. SIMILAR TO OTHER TAX-EXEMPT ORGANIZATIONS, JASON IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. TAX YEARS PRIOR TO 2020 ARE NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022, JASON DID NOT HAVE NET TAXABLE INCOME FROM UNRELATED BUSINESS ACTIVITIES; THEREFORE, THERE IS NO PROVISION IN THESE FINANCIAL STATEMENTS FOR INCOME TAXES OR INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS. X X X X X 0 0 0 0 0 0 0 0 0 DR ELEANOR SMALLEY PRESIDENT & CEO 229079 0 0 0 0 0 36046 0 28284 0 293409 0 0 0 SEAN SMITH COO & CIO 177329 0 0 0 0 0 15608 0 731 0 193668 0 0 0 ROBIN WIENER THE PRESIDENT OF ISRI SERVES ON JASON'S BOARD OF DIRECTORS. 50325 JASON WORKS IN COLLABORATION WITH THE INSTITUTE OF SCRAP RECYCLING INDUSTRIES (ISRI) TO PERFORM WORK RELATED TO CURRICULUM AROUND RECYCLING. 0 MORTON SHERMAN THE ASSOCIATE EXECUTIVE DIRECTOR OF AASA SERVES ON JASON'S BOARD. 39000 JASON PAYS AASA FEES RELATED TO DIRECTLY RECRUITED DISTRICTS RELATED TO CONSORTIUM. 0 MORTON SHERMAN THE ASSOCIATE EXECUTIVE DIRECTOR OF AASA SERVES ON JASON'S BOARD. 7500 AASA PAYS JASON SUPPORT TO BUILD AWARENESS AND RECRUIT FOR THE "AASA-JASON STEM CONSORTIUM". 0 X CURRICULUM DEVELOPMENT 3 109000 FMV ESTIMATE 0 0 0 PART I, COLUMN (B): JASON RECEIVED DONATED CURRICULUM DEVELOPMENT FROM THREE DIFFERENT DONORS IN 2023. FORM 990, PART VI, SECTION B, LINE 11B JASON'S FEDERAL FORM 990 IS REVIEWED BY MANAGEMENT AFTER BEING PREPARED BY OUR EXTERNAL TAX ADVISORS. JASON PROVIDES A DRAFT VERSION OF THE FEDERAL FORM 990 TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. THE BOARD RECEIVES THE FINAL, FULL FEDERAL FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C JASON'S BOARD OF DIRECTORS AND EXECUTIVE MANAGEMENT ARE REQUIRED TO REPORT ANY POTENTIAL CONFLICTS OF INTEREST ON AN ANNUAL BASIS OR MORE FREQUENTLY AS CHANGES MAY OCCUR. AS PART OF THE ORGANIZATION'S POLICY, ANY DIRECTORS, THAT MIGHT HAVE AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST, ARE REQUIRED TO RECUSE THEMSELVES FROM ANY VOTE OR DISCUSSION BECAUSE OF A POSSIBLE CONFLICT OF INTEREST OR LACK OF IMPARTIALITY. FORM 990, PART VI, SECTION B, LINE 15 THE DIRECTORS FOLLOW THE PROCEDURES SET FORTH IN THE IRS REGULATIONS UNDER SECTION 4958 IN MAKING COMPENSATION DECISIONS. THE BOARD OF DIRECTORS PERIODICALLY REVIEWS COMPARABLE MARKET DATA FROM INDEPENDENT SOURCES WITH RESPECT TO JASON'S CASH COMPENSATION AND BENEFITS PROGRAMS, AND IS ALSO ADVISED BY OUTSIDE COUNSEL. THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE PRESIDENT/CEO AND EVALUATES THE COMPENSATION AND BENEFITS IN LIGHT OF THE COMPARABLE MARKET DATA PROVIDED BY THE INDEPENDENT COMPENSATION CONSULTANT. THE PRESIDENT/CEO REVIEWS PERFORMANCE AND SETS COMPENSATION FOR THE OTHER STAFF, WITH PERIODIC UPDATES PROVIDED TO THE BOARD. THE BOARD OF DIRECTORS RELIES ON SUCH MARKET DATA IN AWARDING CASH COMPENSATION AND DETERMINING THAT JASON'S EXECUTIVE COMPENSATION AND BENEFITS PROGRAMS ARE REASONABLE AND COMPARABLE TO THAT PROVIDED FOR SIMILAR SERVICES BY SIMILAR ORGANIZATIONS UNDER SIMILAR CIRCUMSTANCES. FORM 990, PART VI, SECTION C, LINE 19 JASON MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINES 5 AND 7 ADDITIONAL PERSONNEL COSTS OF $623,502 HAVE BEEN CAPITALIZED IN SOFTWARE DEVELOPMENT ON THE STATEMENT OF FINANCIAL POSITION IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) FOR THE YEAR ENDED DECEMBER 31, 2023. FORM 990, PART XII, LINES 2C THERE WERE NO CHANGES TO THE OVERSIGHT OR SELECTION PROCESS DURING 2023.