2024-04-22T14:13:57-05:00 2023-09-30 473535842 DAVIS FARR LLP 18201 VON KARMAN AVE SUITE 1100 IRVINE CA 92612 990 2022-10-01 946050452 JUNIOR STATE OF AMERICA JUNI 5107885240 1111 BROADWAY 300 OAKLAND CA 94607 JODI WISELEY CEO 5107885240 2024-04-22 1 JODI WISELEY 999009999 1 TRITIA FOSTER P02164134 9494742020 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JODI WISELEY 1111 BROADWAY 300 OAKLAND CA 94607 3481238 0 X WWW.JSA.ORG X 1938 CA JUNIOR STATE OF AMERICA PREPARES A DIVERSE COMMUNITY OF AMERICA'S HIGH SCHOOL STUDENTS TO PARTICIPATE IN OUR DEMOCRACY. WE EMPOWER STUDENTS TO ENGAGE IN POLITICS, CITIZENSHIP, AND CIVIC LIFE OUTSIDE THE BOUNDARIES OF THE CLASSROOM. 13 13 19 15 0 0 1858627 1474079 1022736 1852228 61089 22516 40380 -29171 2982832 3319652 0 0 0 0 1827867 2013221 0 0 737442 1956196 2645551 3784063 4658772 -801231 -1339120 1925250 983966 846373 1154323 1078877 -170357 X JUNIOR STATE OF AMERICA PREPARES A DIVERSE COMMUNITY OF AMERICA'S HIGH SCHOOL STUDENTS TO PARTICIPATE IN OUR DEMOCRACY. WE EMPOWER STUDENTS TO ENGAGE IN POLITICS, CITIZENSHIP, AND CIVIC LIFE OUTSIDE THE BOUNDARIES OF THE CLASSROOM. 0 0 2501983 556102 SCHOOL YEAR PROGRAMS (FALL, WINTER, SPRING, ONEDAYS OTHER NATIONAL PROGRAMS) - DURING THE SCHOOL YEAR, JSA SUPPORTS HIGH SCHOOL EXTRACURRICULAR PROGRAMS. JSA'S FULL-TIME STAFF AND HUNDREDS OF VOLUNTEER TEACHER ADVISORS PROVIDE EDUCATIONAL SUPPORT AS WELL AS SUPERVISION FOR THE STUDENT-LED PROGRAMS. THE SCHOOL YEAR PROGRAM IS DIVIDED INTO 9 REGIONS OR "STATES" WHICH ARE GOVERNED BY ELECTED STUDENT OFFICERS. THE REGIONS INCLUDE NORTHERN CALIFORNIA STATE, SOUTHERN CALIFORNIA STATE, NORTHEAST STATE, MID-ATLANTIC STATE, TEXAS STATE, OHIO STATE, MIDWEST STATE, PACIFIC NORTHWEST STATE, AND SOUTHEAST STATE. THE FOUNDATION OF THE JSA PROGRAM IS THE HIGH SCHOOL-BASED CHAPTER. JSA CHAPTERS WRITE THEIR OWN CONSTITUTIONS, ELECT THEIR LEADERSHIP AND ORGANIZE THEIR MEMBERS TO ATTEND REGIONAL CONVENTIONS. DURING THE YEAR ENDED SEPTEMBER 30, 2023, A TOTAL OF 3,888 HIGH SCHOOL STUDENTS PARTICIPATED IN JSA CONVENTIONS. THE AVERAGE FIVE-YEAR STUDENT ATTENDANCE IN JSA CONVENTIONS IS 6,305. EACH JSA REGION HOSTS A FALL, WINTER AND SPRING CONVENTION, WHERE CHAPTERS FROM ALL OVER THEIR STATE COME TOGETHER FOR DEBATES, THOUGHT TALKS AND WORKSHOPS. THERE ARE MORE THAN 20 JSA CONVENTIONS HELD NATIONWIDE EVERY YEAR. INDIVIDUAL JSA CHAPTERS MAY ALSO HOST THEIR OWN EVENTS OR MINI-CONVENTIONS ON THEIR HIGH SCHOOL CAMPUS. THOUSANDS MORE ATTEND REGIONAL EVENTS EACH YEAR. 915917 1296126 SUMMER PROGRAMS (YWLI, CIP, BURD INSTITUTE) - JUNIOR STATE OF AMERICA ADMINISTERS SUMMER SCHOOL PROGRAMS ON COLLEGE CAMPUSES ACROSS THE UNITED STATES AND FREELY ASSOCIATED STATES AND TERRITORIES. IN THE FIVE YEARS LEADING UP TO THE PANDEMIC, AN AVERAGE OF 278 STUDENTS ATTENDED BOTH JUNIOR STATE SUMMER SCHOOL AND INSTITUTE PROGRAMS FOR AN AVERAGE 1,683 EDUCATION DAYS. IN THE SUMMER OF 2023, JSA OFFERED FOUR SUMMER PROGRAMS: BURD INSTITUTE ON MEDIA & POLITICS, STERN CIVICS IMMERSION PROGRAM ("CIP"), CIVICS IMMERSION MICRONESIA, AND YOUNG WOMEN'S LEADERSHIP INSTITUTE. THE GENE A. BURD INSTITUTE ON MEDIA & POLITICS IS AN ENGAGING AND HANDS-ON EXPERIENCE CREATED TO INTRODUCE STUDENTS TO THE INTERSECTION OF MEDIA AND ITS RELATIONSHIP TO POLITICS. THE YOUNG WOMEN'S LEADERSHIP INSTITUTE IS AN ENGAGING AND HANDS-ON EXPERIENCE CREATED TO EMPOWER YOUNG WOMEN IN THEIR EVERYDAY LIVES. IN THIS INSTITUTE, YOUNG WOMEN LEARN ABOUT THEIR OWN LEADERSHIP STYLES, THE HISTORY OF WOMEN'S LEADERSHIP IN THE UNITED STATES, HOW TO BUILD TEAMS AND MANAGE COLLABORATIVE RELATIONSHIPS, HOW LEADERSHIP INTERSECTS WITH IDENTITY, AND HOW ALL YOUNG WOMEN HAVE THE OPPORTUNITY TO LEAD IN THEIR COMMUNITIES. THE STERN CIVICS IMMERSION PROGRAM IS A THREE WEEK INTENSIVE INPERSON PROGRAM. CIP FEATURED COURSES DESIGNED TO SUPPORT AND EMPOWER HIGH SCHOOL STUDENTS TO LOOK BEYOND PROBLEMS AND FOCUS ON SOLUTION-ORIENTED ACTION. TAUGHT BY FACULTY FROM ACROSS THE COUNTRY AND THE WORLD, THESE COURSES INSPIRE STUDENTS TO DIG DEEPER INTO THE MOST PRESSING ISSUES WE FACE TODAY. CIVICS IMMERSION MICRONESIA IS A WEEK-LONG PROGRAM OFFERED ON AN ISLAND IN SAIPAN AND IS A CONDENSED VERSION OF THE LONGER THREE WEEK STERN CIVICS IMMERSION PROGRAM SPECIFICALLY FOR STUDENTS IN THE FREELY ASSOCIATED STATES AND TERRITORIES. 3417900 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 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 0 0 0 0 1 64 0 19 1 0 0 0 0 0 1 0 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 CA X X SIMON MUTURI 5107885240 1111 BROADWAY SUITE 300 OAKLAND CA 94607 VIVIAN TSAI PRESIDENT 6.00 X X 0 0 0 DOUG WERTHEIMER TREASURER 6.00 X X 0 0 0 BETH FREEMAN VICE PRESIDENT 6.00 X X 0 0 0 LARRY KLANE DIRECTOR 4.00 X 0 0 0 BONNIE GERMAIN DIRECTOR 2.00 X 0 0 0 JAMES LINTOTT DIRECTOR 2.00 X 0 0 0 JEFF HARRIS DIRECTOR 4.00 X 0 0 0 LAURA ANSELL DIRECTOR 2.00 X 0 0 0 TOM WARDEN DIRECTOR 4.00 X 0 0 0 VISHAL GORADIA DIRECTOR 2.00 X 0 0 0 SHAYNA VAN HOFTEN SECRETARY 6.00 X X 0 0 0 NIRAJ ANTANI DIRECTOR 2.00 X 0 0 0 GABRIEL STEMPINSKI DIRECTOR 2.00 X 0 0 0 JODI WISELEY CHIEF EXECUTIVE OFFICER 40.00 X 150093 0 10745 TYLER MORNINGSTAR DIRECTOR OF DEVELOPMENT 40.00 X 56481 0 12361 ANDREA STEINMAN CHIEF OF STAFF 40.00 X 140420 0 4434 RACHEL KANGANOFF STERN PRIOR CEO 40.00 X 197137 0 0 544131 0 27540 3 1 1 0 0 150888 499430 823761 1474079 SUMMER PROGRAMS 611710 1296126 1296126 SCHOOL YEAR PROGRAMS 611710 556102 556102 1852228 634 634 154297 132415 21882 21882 21882 0 150888 29171 -29171 -29171 3319652 1852228 0 -6655 638245 343820 113173 181252 1370530 738300 243021 389209 4446 2395 788 1263 32623 4085 23547 4991 95856 92204 466 3186 91510 55110 22341 14059 201768 133060 25585 43123 46478 29962 11524 4992 393417 387747 5670 1416055 1413074 2129 852 24590 24590 71000 46150 17750 7100 EDUCATIONAL MATERIALS 121082 91363 18516 11203 MISCELLANEOUS 86116 21850 64266 BAD DEBT EXPENSE 52080 52080 CREDIT CARD TRANSACTION 12976 6700 6276 4658772 3417900 503430 737442 635096 107167 88833 38522 36910 60510 105510 88154 316612 231028 108667 85584 942809 596604 7425 7425 1925250 983966 463821 436514 37552 324750 345000 345000 0 48059 846373 1154323 X -151753 -1008251 1230630 837894 1078877 -170357 1925250 983966 X -1339120 60715 29171 X X 0 1 X 1 0 X 2391436 1256701 2656934 1899007 1474079 9678157 4140015 1606370 276093 1022736 1852228 8897442 6531451 2863071 2933027 2921743 3326307 18575599 1306041 294165 1019169 208470 209580 3037425 0 1306041 294165 1019169 208470 209580 3037425 15538174 6971 7018 5360 3135 634 23118 6971 7018 5360 3135 634 23118 6538422 2870089 2938387 2924878 3326941 18598717 0.83540 0.84730 0.00120 0.00140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 682319 23442 705761 667545 14774 682319 629681 37864 667545 606488 23193 629681 585719 20769 606488 1.00000 0 0 17751 17751 0 298861 213277 85584 85584 RIGHT OF USE LEASE LIABILITY 48059 48059 X 3409537 60715 29171 89886 3319651 0 3319651 0 0 0 0 0 PART X, LINE 2: JUNIOR STATE OF AMERICA IS EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE STATE REVENUE AND TAXATION CODE, RESPECTIVELY. CONTRIBUTIONS TO JSA ARE TAX DEDUCTIBLE TO DONORS UNDER SECTION 170 OF THE IRC. JSA IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY JSA IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION'S FEDERAL RETURNS FOR THE YEARS ENDED SEPTEMBER 30, 2023, 2022 AND 2021 COULD BE SUBJECT TO EXAMINATION BY FEDERAL TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE ORGANIZATION'S STATE RETURNS FOR THE YEARS ENDED SEPTEMBER 30, 2023, 2022, 2021, AND 2020 COULD BE SUBJECT TO EXAMINATION BY STATE TAXING AUTHORITIES, GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES PART V LINE 4 THE INTENDED AND ACTUAL USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO PROVIDE SCHOLARSHIPS TO STUDENTS ATTENDING STUDENT HELD SCHOOL YEAR AND SUMMER ACTIVITIES AS WELL AS MITIGATE EVENT OPERATING COSTS TO ALLOW LOWER FEES TO ALL STUDENTS. PART X LINE 2 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY JSA IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. JSA'S FEDERAL RETURNS FOR THE YEARS ENDED SEPTEMBER 30, 2022, 2021, AND 2020 COULD BE SUBJECT TO EXAMINATION BY FEDERAL TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. JSA'S STATE RETURNS FOR THE YEARS ENDED SEPTEMBER 30, 2022, 2021, AND 2020, AND 2019 COULD BE SUBJECT TO EXAMINATION BY STATE TAXING AUTHORITIES, GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. JSA SAN FRANCISCO GALA 150888 150888 14567 14604 150888 150888 14567 14604 29171 -29171 0 0 0 0 0 0 0 0 0 RACHEL KANGANOFF STERN PRIOR CEO 197137 0 0 0 0 0 0 0 0 0 197137 0 0 0 JODI WISELEY CHIEF EXECUTIVE OFFICER 150093 0 0 0 0 0 0 0 10745 0 160838 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUESTED TO DISCLOSE ANY POTENTIAL AND CONFLICTING INTEREST THEY CURRENTLY HAVE AND WHICH MIGHT ARISE DURING THE YEAR, CONSISTENT WITH THE JSA BY-LAWS AND EMPLOYEE MANUAL. IF ANY UNFORESEEN CONFLICTS SUBSEQUENTLY ARISE, THESE PERSONS ARE REQUIRED TO DISCLOSE CONFLICTS AS THEY DO ARISE. FORM 990, PART VI, SECTION B, LINE 15 JSA UTILIZES INDUSTRY/GEOGRAPHIC COMPENSATION STUDIES AS WELL AS AUDITOR RESOURCES TO REVIEW THE COMPENSATION STRUCTURE OF THE ORGANIZATION. THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR REVIEWS OF TOP MANAGEMENT COMPENSATION AND REPORTS TO THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ARTICLES OF INCORPORATION AND BYLAWS ARE FILED WITH THE STATE OF CALIFORNIA AS PUBLIC DOCUMENTS. JSA MAKES ITS OTHER DOCUMENTS, SUCH AS AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL INFORMATION, ORGANIZATION PARTICULARS AND FORM 990, WITH ITS ATTENDANT SCHEDULES, ARE AVAILABLE ON THE INTERNET THROUGH WWW.GUIDESTAR.ORG. ADDITIONAL INFORMATION ABOUT THE JUNIOR STATE OF AMERICA IS AVAILABLE ON ITS WEBSITE, WWW.JSA.ORG. FORM 990, PART XI, LINE 9: FUNDRAISING EXPENSES 29,171. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.