2024-11-04T11:52:55-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVENUE SE SUITE 300 CEDAR RAPIDS IA 52401 990 2023-07-01 431990830 JUNIOR ACHIEVEMENT OF EASTERN IOWA FOUNDATION JUNI 3198621100 324 3RD STREET SE 200 CEDAR RAPIDS IA 524011481 CHRISTINE LANDA AUTHORIZED AGENT 3198621100 2024-10-31 1 0 DAVID LITTLE P01480921 3193632697 2024-10-31 2023 2024-10-15 13:58:12Z CHRISTINE LANDA 324 3RD STREET SE 200 CEDAR RAPIDS IA 524011481 537711 0 1116 X JAEASTERNIOWA.ORG X 1965 IA TO PROVIDE FINANCIAL SUPPORT TO THE MISSION AND PROGRAMMING OF JUNIOR ACHIEVEMENT OF EASTERN IOWA. 6 6 0 6 0 0 101000 0 0 0 10366 54804 0 0 111366 54804 0 0 0 0 0 0 0 0 0 11634 11112 11634 11112 99732 43692 591155 649331 2632 3100 588523 646231 TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY. 0 0 8015 0 0 TO PROVIDE FINANCIAL SUPPORT TO THE MISSION AND PROGRAMMING OF JUNIOR ACHIEVEMENT OF EASTERN IOWA, INC. 8015 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X WHITNEY SCHREDER 3198621100 324 3RD STREET SE SUITE 200 CEDAR RAPIDS IA 524011841 HICKS-PERSHING LISA CHAIR 1.00 X X 0 0 0 KASPAREK NANCY TREASURER 1.00 X X 0 0 0 LORENZ ROSE SECRETARY 1.00 X X 0 0 0 BERTCH GARY MEMBER 1.00 X 0 0 0 EARNEST BRYAN MEMBER 1.00 X 0 0 0 SMITH TROY MEMBER 1.00 1.00 X 0 0 0 LANDA CHRISTINE EH AUTHORIZED AGENT 1.00 40.00 X 0 216771 8616 0 216771 8616 0 0 1 0 0 20557 20557 517154 482907 34247 34247 34247 54804 0 0 54804 1875 1875 8 8 1222 1222 TRANSFER TO JAEI 8007 8007 11112 8015 3097 0 130912 23676 460243 625655 591155 649331 2632 3100 2632 3100 X 2171 0 586352 646231 588523 646231 591155 649331 43692 14016 0 X X 0 1 X 1 0 X X 1 JUNIOR ACHIEVEMENT OF EASTERN IOWA 420919209 7 1 8007 0 1 8007 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION C CHRISTINE E. H. LANDA IS THE PRESIDENT OF THE SUPPORTED ORGANIZATION, JUNIOR ACHIEVEMENT OF EASTERN IOWA, INC. (JAEI) AND SERVES AS A BOARD MEMBER OF THE FILING ORGANIZATION, JUNIOR ACHIEVEMENT OF EASTERN IOWA FOUNDATION (JAF). IN ADDITION, TROY SMITH SERVES AS A BOARD MEMBER OF JAF AND SERVES ON THE REGIONAL EXECUTIVE BOARD OF JAEI. LISA HICKS-PERSHING SERVES AS BOARD CHAIR OF JAF AND SERVES ON THE REGIONAL BOARD OF TRUSTEES FOR JAEI. THERE IS CONTINUAL COMMUNICATION BETWEEN THE TWO ENTITIES VIA THIS OVERSIGHT, ENSURING JAF IS ABLE TO BE RESPONSIVE TO THE NEEDS AND REQUIREMENTS OF JAEI. ALL OTHER BOARD MEMBERS ARE FORMER JAEI BOARD MEMBERS AND WERE APPOINTED TO THE JAF'S BOARD BY THE JAEI BOARD OF DIRECTORS. 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 0 0 X PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF FUNDS ESTABLISHED TO SUPPORT THE GENERAL OPERATING NEEDS OF JUNIOR ACHIEVEMENT OF EASTERN IOWA, INC. 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 INFORMATIONAL 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. 0 0 0 0 0 0 0 0 0 LANDA CHRISTINE EH AUTHORIZED AGENT 0 185537 0 31234 0 0 0 8616 0 0 0 225387 0 0 PART I, LINE 3 ALL COMPENSATION IS PROVIDED THROUGH THE RELATED ORGANIZATION, JUNIOR ACHIEVEMENT OF EASTERN IOWA, WHO ADHERES TO THE FOLLOWING PROCESS: 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. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS MUST INCLUDE AT LEAST ONE REPRESENTATIVE FROM THE JAEI REGIONAL EXECUTIVE BOARD OF DIRECTORS.ANY VACANCY OCCURRING IN THE BOARD OF DIRECTORS MAY BE FILLED BY THE BOARD OF DIRECTORS OF JAEI AT ANY MEETING OF THE BOARD OF DIRECTORS OF JAEI ANY DIRECTOR MAY BE REMOVED FROM OFFICE, WITH OR WITHOUT CAUSE, BY THE AFFIRMATIVE VOTE OF THE OTHER DIRECTORS OR BY THE MAJORITY OF VOTE OF THE BOARD OF DIRECTORS OF JAEI. FORM 990, PART VI, SECTION A, LINE 7B THE BYLAWS MAY ONLY BE ALTERED, AMENDED, OR REPEALED AND NEW BYLWAYS MAY BE ADOPTED BY THE BOARD OF DIRECTORS, PROVIDED, HOWEVER, THAT ANY ALTERATION, AMENDMENT, OR REPEAL THAT DIMINISHES OR OTHERWISE HAS A MATERIAL ADVERSE AFFECT ON THE RIGHTS OF JAEI. SHALL REQUIRE THE WRITTEN CONSENT OF JAEI. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. 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 COPY OF THE FORM 990 AND ALL REQUIRED SCHEDULES WILL BE SENT TO BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE JAEI CONFLICT OF INTEREST POLICY IS FOLLOWED. CONFLICT OF INTEREST FORMS ARE MAINTAINED IN A FILE AND REVIEWED AND UPDATED ANNUALLY. CONFLICTS OF INTEREST DO NOT PRECLUDE THE BOARD MEMBER FROM PARTICIPATION ON THE BOARD. IF A CONFILCT 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 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 ACHIEVEMENT OF EASTERN IOWA INC 324 3RD AVENUE SE CEDAR RAPIDS IA 52401 420919209 TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY. IA 501(C)(3) LINE 7 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0