2026-03-12T18:54:28-05:00 2025-06-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2024-07-01 381348535 JUNIOR ACHIEVEMENT OF SOUTHEASTERN MICHIGAN INC JUNI 3139622550 577 EAST LARNED STREET DETROIT MI 48226 JASON LEE PRESIDENT & CEO 3139622550 2026-02-27 1 1 AMBER RATHBUN CPA P01786612 5173237500 2026-02-27 2024 2025-03-06 01:10:19Z JASON LEE 577 EAST LARNED STREET DETROIT MI 48226 5361602 0 X WWW.JAMICHIGAN.ORG X 1949 MI TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY. 39 39 14 854 0 0 3910506 3724809 20976 4139 104901 139530 -27955 -36583 4008428 3831895 15500 1000 0 0 1530570 1662996 0 0 376733 1597240 1398761 3143310 3062757 865118 769138 6817286 6964437 1191329 602814 5625957 6361623 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 2119574 1000 9368 TRADITIONAL PROGRAMS - THE ORGANIZATION PROVIDES EXPERIENTIAL PROGRAMS FOR INDIVIDUALS AGES 5-25, FOCUSING ON ENTREPRENEURSHIP, WORK READINESS, AND FINANCIAL LITERACY. THESE PROGRAMS PREPARE YOUNG PEOPLE FOR REAL-WORLD CHALLENGES BY TEACHING INCOME GENERATION, MONEY MANAGEMENT, JOB CREATION, AND ENTREPRENEURIAL THINKING. COMMUNITY VOLUNTEERS DELIVER THE CURRICULUM, SHARING THEIR EXPERTISE AND INSPIRING PARTICIPANTS TO BELIEVE IN THEIR ABILITY TO MAKE A POSITIVE IMPACT. 166519 1919 JA FINANCE PROGRAMS - JA OFFERS PERSONAL FINANCE EDUCATION THROUGH PROGRAMS SUCH AS JA FINANCE PARK, A HANDS-ON SIMULATION FOR AGES 1325 THAT TEACHES BUDGETING AND FINANCIAL DECISION-MAKING. JASEM'S FINANCIAL LITERACY PROGRAMS TARGET THE ECONOMIC INEQUITIES FACED BY YOUTH WITHIN OUR REGION. OUR PROGRAMS ALIGN WITH STATE OF MICHIGAN EDUCATION REQUIREMENTS AND THE RECENTLY PASSED MICHIGAN PUBLIC ACT 105 OF 2022, WHICH REQUIRES A HALF-CREDIT OF FINANCIAL LITERACY EDUCATION BEFORE GRADUATION. INVESTING IN FINANCIAL LITERACY EDUCATION EARLY ON, "TEACHES YOUNG MICHIGANDERS IMPORTANT SKILLS LIKE BUDGETING AND SAVING AND HELPS THEM MAKE GOOD FINANCIAL DECISIONS THAT PAY DIVIDENDS DOWN THE ROAD."JA FINANCIAL LITERACY, A SEMESTER-LONG COURSE, EQUIPS HIGH SCHOOL STUDENTS WITH ESSENTIAL SKILLS IN EARNING, SAVING, BUDGETING, BANKING, CREDIT MANAGEMENT, RISK ASSESSMENT, AND INSURANCE. VOLUNTEERS ENHANCE LEARNING THROUGH GUEST LECTURES AND PROJECT ADVISING.JA PERSONAL FINANCE HELPS STUDENTS UNDERSTAND THE LINK BETWEEN CURRENT FINANCIAL CHOICES AND FUTURE FINANCIAL SECURITY, COVERING TOPICS SUCH AS INCOME, BUDGETING, SAVINGS, CREDIT, DEBT MANAGEMENT, CONSUMER PROTECTION, AND INVESTING. PARTICIPANTS EXPLORE KEY INDUSTRIES AND CAREERS WHILE GAINING A REALISTIC UNDERSTANDING OF ECONOMIC CHALLENGES. 2286093 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 14 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 39 39 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X X LASHANDA THOMAS 3139622550 577 EAST LARNED STREET DETROIT MI 48226 GARY ABERNATHY 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 DAVID FLYNN DIRECTOR 1.00 X 0 0 0 RYAN GIACOLONE DIRECTOR 1.00 X 0 0 0 JEFF GLASER 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 STEFANIE KIMBALL DIRECTOR 1.00 X 0 0 0 BRIAN MAC LEAN DIRECTOR 1.00 X 0 0 0 STEPHANIE MARIANOS 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 NAVIA MCCLOUD DIRECTOR 1.00 X 0 0 0 MARGARET MUZZIN DIRECTOR 1.00 X 0 0 0 SIDHARTHA NAIR DIRECTOR 1.00 X 0 0 0 LINDA RATLIFF-WATKINS 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 AMY SCHULTZ DIRECTOR 1.00 X 0 0 0 CHRIS SCOTT DIRECTOR 1.00 X 0 0 0 WILLIAM SHEA DIRECTOR 1.00 X 0 0 0 CLEB SIANSI DIRECTOR 1.00 X 0 0 0 CHRIS SPAUDE DIRECTOR 1.00 X 0 0 0 MEGHAN STOREY DIRECTOR 1.00 X 0 0 0 CARRIE UHL DIRECTOR 1.00 X 0 0 0 CHRISTOPHER WEISS DIRECTOR 1.00 X 0 0 0 ROD WRIGHT DIRECTOR 1.00 X 0 0 0 JESSICA HERRON SECRETARY 3.00 X X 0 0 0 HOWARD L DOW III TREASURER 3.00 X X 0 0 0 RHONDA MCNALLY VICE CHAIR 3.00 X X 0 0 0 RHONDA LAURENCELLE CHAIR 3.00 X X 0 0 0 SCOTT MULLAN IMMEDIATE PAST CHAIR 3.00 X X 0 0 0 JASON LEE PRESIDENT & CEO 40.00 X 243630 0 22686 ANITA MARTINEZ SENIOR VP & COO 40.00 X 151380 0 5931 CRYSTAL SMITH VP OF PHILANTHROPY 40.00 X 147767 0 30316 BETH O'CONNOR VP OF PROGRAMS 40.00 X 145779 0 7160 CINDY BAZNER SENIOR VP & COO (ENDED 5/25) 40.00 X 200606 0 16917 889162 0 83010 5 0 1 0 0 30328 457143 2180019 1057319 3724809 PROGRAM & SUPPORT FEES 611710 4139 4139 4139 132780 132780 1427306 1401375 19181 25931 -19181 6750 6750 65420 457143 109151 -43731 -43731 MISCELLANEOUS 900099 7148 7148 7148 3831895 11287 0 95799 X 1000 1000 240240 179557 26484 34199 1165839 874955 126498 164386 33405 23978 4239 5188 102306 73434 12982 15890 121206 87000 15381 18825 29750 20726 4058 4966 14400 14400 1779 1779 388966 347456 18775 22735 174079 111749 32387 29943 13716 13716 77903 60940 7170 9793 17606 10822 6344 440 102862 30483 60351 12028 38965 25479 6064 7422 PROGRAM & SUPPORT FEES 182984 133909 22067 27008 OUTSIDE SERVICES 123350 83803 39547 PUBLIC RELATIONS 121853 94841 6492 20520 PROGRAM MATERIALS 92292 92292 18256 5553 9313 3390 3062757 2286093 399931 376733 138330 202059 3101749 2660371 1209724 293151 14935 13217 5404810 2048385 1941408 3356425 411140 439214 6817286 6964437 500583 340518 690746 262296 1191329 602814 X 3899575 5222919 1726382 1138704 5625957 6361623 6817286 6964437 769138 -33472 0 X 0 1 X 1 0 X 1486188 1957173 2794140 3910506 3724809 13872816 1486188 1957173 2794140 3910506 3724809 13872816 580531 13292285 6742 10418 37259 104901 132780 292100 14036 27836 11877 3968 7148 64865 14229781 254046 0.93410 0.92530 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 474. 2021 AMOUNT: $ 13,676. 2022 AMOUNT: $ 11,877. 2023 AMOUNT: $ 3,968. 2024 AMOUNT: $ 7,148. BOARD MEMBER DUES - 2020 AMOUNT: $ 13,562. 2021 AMOUNT: $ 14,160. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 14400 14400 0 411140 29074 1000 439214 359163 67477 15500 411140 323147 43516 7500 359163 370201 -33054 14000 323147 285659 88542 4000 370201 0.25160 0.74840 0 0 236000 236000 4380146 1654766 2725380 239643 50227 189416 549021 343392 205629 3356425 MDE ACCRUED LIABILITIES 262296 262296 X 3924976 -33472 128332 94860 3830116 1779 1779 3831895 3189310 128332 128332 3060978 1779 1779 3062757 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 109,151. LOSS ON DISPOSAL 19,181. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 109,151. LOSS ON DISPOSAL 19,181. JA INSPIRE 271433 246633 24800 6090 28926 6872 AMERISURE GOLF 199220 158600 40620 3600 14874 10042 32672 3 51910 51910 5188 887 522563 457143 65420 3600 20964 44156 40431 109151 -43731 1 SCHOLARSHIP 1 1000 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 212494 0 31136 0 0 0 9571 0 13115 0 266316 0 0 0 CINDY BAZNER SENIOR VP & COO (ENDED 5/25) 175331 0 25275 0 0 0 2691 0 14226 0 217523 0 0 0 CRYSTAL SMITH VP OF PHILANTHROPY 133707 0 14060 0 0 0 3725 0 26591 0 178083 0 0 0 ANITA MARTINEZ SENIOR VP & COO 145605 0 5775 0 0 0 4420 0 1511 0 157311 0 0 0 BETH O'CONNOR VP OF PROGRAMS 133279 0 12500 0 0 0 6043 0 1117 0 152939 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION UPDATED THEIR BYLAWS IN FEBRUARY 2024. CHANGES INCLUDED ESTABLISHING AN AUDIT COMMITTEE TO OVERSEE THE ENGAGEMENT OF AN INDEPENDENT AUDITOR TO PROVIDE AUDIT SERVICES, REVIEW THE ANNUAL REPORTS AND PERIODIC AUDITS OF THE AUDITOR, COMMUNICATE THE FINDINGS TO THE BOARD OF DIRECTORS, AND WORK TO RESOLVE ANY ISSUES WITH THE AUDITOR. 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, 2025. 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. FORM 990, PART IX, LINE 11G CONTRACTORS: PROGRAM SERVICE EXPENSES 341,917. MANAGEMENT AND GENERAL EXPENSES 17,690. FUNDRAISING EXPENSES 21,407. TOTAL EXPENSES 381,014. OTHER CONSULTING AND PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 5,539. MANAGEMENT AND GENERAL EXPENSES 1,085. FUNDRAISING EXPENSES 1,328. TOTAL EXPENSES 7,952. FORM 990 PART IX, STATEMENT OF FUNCTIONAL EXPENSES: DURING THE FISCAL YEAR, THE ORGANIZATION IMPLEMENTED A LEADERSHIP TRANSITION AND OFF-BOARDED SEVERAL EXECUTIVES. IN ACCORDANCE WITH STANDARD ACCOUNTING PRACTICES, THE RELATED SEPARATION AND ACCRUED COMPENSATION COSTS WERE RECORDED AS MANAGEMENT AND GENERAL EXPENSES. THESE NON-RECURRING, ONE-TIME EXPENSES RESULTED IN A TEMPORARY INCREASE IN THE PERCENTAGE OF TOTAL EXPENSES ALLOCATED TO MANAGEMENT AND GENERAL FOR THE YEAR. ABSENT THESE TRANSITION COSTS, THE ORGANIZATION'S MANAGEMENT AND GENERAL EXPENSE RATIO WOULD HAVE BEEN CONSISTENT WITH PRIOR PERIODS.