2024-03-14T14:44:44-05:00 2023-06-30 FORVIS LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2022-07-01 273666259 JA WORLDWIDE INC % ADNAN BOKHARI JAWO 6173158563 131 DARTMOUTH STREET 3RD FLOOR BOSTON MA 02116 ADNAN BOKHARI CFO 6173158563 2024-03-05 true ADNAN BOKHARI 999009999 Adam R Smith CPA P00958966 7194714290 2 2022 2023-04-26 12:10:37Z ASHEESH ADVANI PRESIDENTCEO 131 DARTMOUTH 3RD FLOOR BOSTON MA 02116 28718448 false 5976 X WWW.JAWORLDWIDE.ORG X 2011 DE ONE OF THE WORLD'S LARGEST AND MOST- IMPACTFUL YOUTH-SERVING NGOS. ADDITIONAL ACTIVITY INFORMATION ON SCHEDULE O. 37 36 20 375832 0 19454094 23630501 2327028 2441798 30025 99690 -9204 -14828 21801943 26157161 12570170 11861236 0 0 3880131 4185858 0 0 849256 5658664 7058355 22108965 23105449 -307022 3051712 14229210 20459112 7787978 10865032 6441232 9594080 JA WORLDWIDE'S MISSION IS TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY. false false 20190460 11861236 2475154 JA WORLDWIDE SUPPORTS OUR MEMBERS IN 100+ COUNTRIES THROUGH A UNIFIED STRATEGIC VISION, GLOBAL FUNDRAISING, MANAGEMENT OF OUR GLOBAL BRAND, THOUGHT LEADERSHIP, TECHNOLOGY STRATEGY AND IMPLEMENTATION, AND THE DEVELOPMENT OF BOTH TRADITIONAL AND DIGITAL LEARNING EXPERIENCES FOR THE MORE THAN 17 MILLION YOUTH WE SERVED. THIS YEAR, JA WORLDWIDE WAS SELECTED AS ONE OF THE TOP TEN GLOBAL NGOS BY NGO ADVISOR/THEDOTGOOD FOR THE FIFTH YEAR IN A ROW AND WAS NOMINATED FOR THE NOBEL PEACE PRIZE FOR THE SECOND STRAIGHT YEAR. 20190460 true true false false false false false false true true false false false false true false false true false true true true false false false false false true false true false false false false false false false false true false false false false true true true false false true X 18 0 20 true false true GH HK JO false false false false false false false false false false X 37 36 false false false false true false true true true false true true true true true true true false true true false MA X X ADNAN BOKHARI 7038709967 131 DARTMOUTH STREET 3RD FLOOR BOSTON MA 02116 X Asheesh Advani PRESIDENT AND CEO 40.0 2.0 X X 806631 0 53458 Brandie Conforti CDO (END 04/2023) 40.0 0.0 X 351260 0 37098 Joseph Tortora CFO (END 05/2023) 40.0 2.0 X 322522 0 42331 Caroline Jenner COO 40.0 2.0 X 335758 0 13332 Teresa M Stouffer Chief Marketing Officer 40.0 2.0 X 278450 0 11615 Simisola Nwogugu Chief Executive Officer - JAA 0.0 40.0 X 201787 0 33247 Carolyn Bassett VP, Global Development 40.0 0.0 X 147265 0 29986 CELIA VALDESPINO Global Development VP 40.0 0.0 X 145530 0 21052 Erin Sawyer People & Events Vice President 34.0 0.0 X 111452 0 44576 CZAR VALLEJERA Accounting Manager 40.0 2.0 X 130421 0 0 Vivian Lau Board Director 2.0 0.0 X 0 0 0 Francesco Vanni D'Archirafi DIRECTOR 2.0 0.0 X 0 0 0 Jonas Prising Chair 2.0 0.0 X X 0 0 0 Ralph De La Vega DIRECTOR 2.0 0.0 X 0 0 0 Michel De Wolf DIRECTOR 2.0 0.0 X 0 0 0 Phil Evans Director 2.0 0.0 X 0 0 0 Mayu Avila Director 2.0 0.0 X 0 0 0 Sheikha Hanadi Director 2.0 0.0 X 0 0 0 Partha Bose Director 2.0 0.0 X 0 0 0 David Cunningham Director 2.0 0.0 X 0 0 0 Brad Karp Director 2.0 0.0 X 0 0 0 Claudia Slacik SECRETARY 2.0 0.0 X X 0 0 0 Fiona Macaulay Director 2.0 0.0 X 0 0 0 Carlos Motta TREASURER 2.0 0.0 X X 0 0 0 Shiv Khemka VICE-CHAIR 2.0 0.0 X X 0 0 0 Shannon Schuyler Director 2.0 0.0 X 0 0 0 Gus Schmedlen Director 0.0 0.0 X 0 0 0 Luciano Macagno Director 2.0 0.0 X 0 0 0 Karen Hopkins Director 2.0 0.0 X 0 0 0 Charles Olumuyiwa Moyela Director 2.0 2.0 X 0 0 0 Karen Reddington VICE-CHAIR 2.0 0.0 X X 0 0 0 Stephen O'Hearn Director 2.0 0.0 X 0 0 0 Peter Njonjo Director 2.0 0.0 X 0 0 0 Steve Sear Director 2.0 0.0 X 0 0 0 Adam Warby Director 2.0 0.0 X 0 0 0 Bhakti Vithalani Director 2.0 0.0 X 0 0 0 PG Raghuraman Director 2.0 0.0 X 0 0 0 Pamela Maynard Director 2.0 0.0 X 0 0 0 David Oskandy Director 2.0 0.0 X 0 0 0 Elena Tosheva Director 2.0 0.0 X 0 0 0 Rebecca Winthrop Director 2.0 0.0 X 0 0 0 Alan Armstrong DIRECTOR 2.0 0.0 X 0 0 0 Doug Charles DIRECTOR 2.0 0.0 X 0 0 0 Fahd Jamaleddine Director 2.0 0.0 X 0 0 0 Zabeen Hirji Director 2.0 0.0 X 0 0 0 Jim Carroll Director 2.0 0.0 X 0 0 0 ADNAN BOKHARI CFO (BEG 04/2023) 40.0 2.0 X 0 0 0 David Kunstle Assistant Secretary 2.0 0.0 X 0 0 0 2831076 0 286695 12 false true false LEO MARTELLOTTO ACONQUIJA 3200 CITY OF CORDOBA CORDOBA AR 5016 PROGR MGMT: AMERICAS 192666 Practical Computer Applications Inc 230 Second Avenue Suite 202 WALTHAM MA 02451 IT SERVICES 147874 Leading National Academy 6190 ANDALUS STREET AR RAKAH AL JANUBIYAH EASTERN PROVINCE SA 34227 PROGRAM IMPLEMENTATI 400000 OKTA Inc 100 1st Street 14th Floor SAN FRANCISCO CA 94105 IT Services 144705 Sabrina Segal ORABY ST 2 APARTMENT 61 CAIRO MAADI SARAYAT EG Consulting Services 117403 5 1012679 22617822 77058 23630501 AREA LICENSE FEES 611710 2331474 2331474 PROGRAM ADMINISTRATION 561000 110324 110324 2441798 105348 105348 0 0 0 0 0 2555629 2561287 -5658 -5658 -5658 0 0 0 0 0 0 0 0 0 FOREIGN CURRENCY EXCHANGE GAIN 523130 -48184 -48184 PENSION PLAN REFUND 900099 33356 33356 -14828 26157161 2475154 51506 X 631161 631161 0 11230075 11230075 0 2492041 1722747 558715 210579 0 1175780 812817 263610 99353 112016 77437 25114 9465 206226 142565 46235 17426 199795 138118 44794 16883 0 158034 109249 35432 13353 94304 94304 0 0 0 2265918 1492991 484201 288726 0 238016 164541 53363 20112 1243956 859947 278895 105114 0 174916 120920 39216 14780 558810 386305 125285 47220 0 29484 20382 6610 2492 0 0 0 44419 30707 9959 3753 PROGRAM GRANT IMPLEMENTATION 2250498 2250498 23105449 20190460 2065733 849256 0 0 10939720 16043282 795612 1391403 1201425 1205911 0 0 0 0 154356 185334 0 0 116493 98855 0 0 1021604 1363748 0 0 0 0 0 0 0 170579 14229210 20459112 1655630 1255360 0 0 496818 934135 0 0 4611828 4449134 0 0 0 0 0 0 1023702 4226403 7787978 10865032 X 4544299 680276 1896933 8913804 6441232 9594080 14229210 20459112 3051712 101136 X false true X true true true X 17198314 19822453 16496562 19454094 23630501 96601924 0 0 17198314 19822453 16496562 19454094 23630501 96601924 16829530 79772394 34175 72330 44745 31509 105348 288107 0 -16178 -10821 -1478 -13426 -48184 -90087 96799944 12204044 0.82410 0.76558 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 1021332 211000 130715 701 1362346 869074 314000 -161592 150 1021332 594646 126050 148378 869074 346477 244205 4738 774 594646 319917 27087 527 346477 1.00000 false false 0 DUE TO AFFILIATES 4063074 LEASE LIABILITY 163329 4226403 18574951 110948 866769 3083828 4061545 14513406 11643755 11643755 26157161 14078506 866769 1750043 2616812 11461694 11643755 11643755 23105449 SCHEDULE D, PART IV, LINE 2B TRUST, ESCROW, AND CUSTODIAL ARRANGEMENTS: THE ORGANIZATION ASSISTS ITS AFFILIATES AROUND THE WORLD IN SETTING UP THEIR OWN ORGANIZATIONS TO ADMINISTER JUNIOR ACHIEVEMENT PROGRAMS. THE ORGANIZATION HOLDS FUNDS ON BEHALF OF THESE AFFILIATES FOR THEIR EXPENSES. THESE ARE INCLUDED IN CASH AND CONTRIBUTIONS RECEIVABLE ON THE STATEMENT OF FINANCIAL POSITION AND TOTAL $8,587,147 AND $833,036 RESPECTIVELY, AS OF JUNE 30, 2023. SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS: THE ORGANIZATION'S ENDOWMENT IS A QUASI-ENDOWMENT HELD IN RESERVE FOR EVENTUAL USE IN SUPPORT OF PROGRAMS. SCHEDULE D, PART X, LINE 2 UNCERTAIN TAX POSITIONS: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2D BOOK AND TAX DIFFERENCE: 3,083,828 SUBSIDIARY ENTITIES CONSOLIDATED REVENUE FOR AUDIT PURPOSES SCHEDULE D, PART XI, LINE 4B BOOK AND TAX DIFFERENCE: 11,691,939* (48,184) - REALIZED FOREIGN CURRENCY LOSS RECLASSED TO REVENUE 11,643,755 - TOTAL *DESIGNATED CONTRIBUTIONS TO UNCONSOLIDATED US JA ENTITIES AND MEMBER NATIONS TREATED AS AGENCY TRANSACTIONS FOR FINANCIAL STATEMENT PURPOSES. SCHEDULE D, PART XII, LINE 2D BOOK AND TAX DIFFERENCE: 1,740,231 - SUBSIDIARY ENTITIES CONSOLIDATED EXPENSES FOR AUDIT PURPOSES 9,812 - UNREALIZED FOREIGN CURRENCY LOSS 1,750,044 - TOTAL SCHEDULE D,PART XII, LINE 4B BOOK AND TAX DIFFERENCE: 11,691,939* (48,184) - FOREIGN CURRENCY LOSS RECLASSED TO REVENUE 11,735,948 - TOTAL * DESIGNATED CONTRIBUTIONS TO UNCONSOLIDATED US JA ENTITIES AND MEMBER NATIONS TREATED AS AGENCY TRANSACTIONS FOR FINANCIAL STATEMENT PURPOSES. THE ORGANIZATION ASSUMES ACKNOWLEDGMENT RESPONSIBILITY FOR THESE GRANTS. THIS IS THE MOST EFFICIENT APPROACH WITH NUMEROUS MEMBER NATIONS BENEFITING FROM AN INDIVIDUAL GRANT. THEREFORE, THE ORGANIZATION INCLUDES THE GRANT REVENUE AND GRANT EXPENSE ON FORM 990. true Central America and the Caribbean 0 0 Grantmaking 1087864 South America 1 34 Grantmaking 1328806 North America 0 0 Grantmaking 570280 East Asia and the Pacific 1 4 Grantmaking 1591822 Middle East and North Africa 1 9 Grantmaking 1937139 Sub-Saharan Africa 1 16 Grantmaking 585969 Europe (Including Iceland and Greenland) 0 0 Grantmaking 4128195 East Asia and the Pacific 0 0 Program Services economic education prg 31350 South America 0 0 Program Services economic education prg 15675 Central America and the Caribbean 0 0 Program Services economic education prg 15675 Europe (Including Iceland and Greenland) 0 0 Program Services economic education prg 1213622 Russia and the Newly Independent States 0 0 Program Services economic education prg 15675 Sub-Saharan Africa 0 0 Program Services economic education prg 31350 Middle East and North Africa 0 0 Program Services economic education prg 31350 4 63 4 63 12584772 12584772 South America Programs 296383 wire transfr South America Programs 117920 wire transfr Central America and the Caribbean Programs 155859 wire transfr Central America and the Caribbean Programs 234937 wire transfr 40079 COMPUTERS FMV Central America and the Caribbean Programs 104108 wire transfr Central America and the Caribbean Programs 100997 wire transfr South America Programs 174907 wire transfr South America Programs 65624 wire transfr Central America and the Caribbean Programs 69100 wire transfr South America Programs 94071 wire transfr North America Programs 465508 wire transfr 9291 COMPUTERS FMV South America Programs 398175 wire transfr 18473 COMPUTERS FMV South America Programs 135791 wire transfr North America Programs 82500 wire transfr South America Programs 33065 wire transfr Central America and the Caribbean Programs 40000 wire transfr Central America and the Caribbean Programs 49476 wire transfr Central America and the Caribbean Programs 128315 wire transfr Central America and the Caribbean Programs 135000 wire transfr 9236 COMPUTERS FMV Europe (Including Iceland and Greenland) Programs 2917850 wire transfr Europe (Including Iceland and Greenland) Programs 48412 wire transfr Europe (Including Iceland and Greenland) Programs 24900 wire transfr Europe (Including Iceland and Greenland) Programs 87700 wire transfr Europe (Including Iceland and Greenland) Programs 92500 wire transfr Middle East and North Africa Programs 55000 wire transfr Europe (Including Iceland and Greenland) Programs 72727 wire transfr Europe (Including Iceland and Greenland) Programs 144817 wire transfr Europe (Including Iceland and Greenland) Programs 287445 wire transfr Europe (Including Iceland and Greenland) Programs 9620 wire transfr Europe (Including Iceland and Greenland) Programs 39900 wire transfr Europe (Including Iceland and Greenland) Programs 76500 wire transfr Europe (Including Iceland and Greenland) Programs 10000 wire transfr Europe (Including Iceland and Greenland) Programs 10500 wire transfr Middle East and North Africa Programs 75325 wire transfr Middle East and North Africa Programs 343468 wire transfr Middle East and North Africa Programs 58375 wire transfr Middle East and North Africa Programs 125868 wire transfr Middle East and North Africa Programs 142987 wire transfr Middle East and North Africa Programs 14000 wire transfr Middle East and North Africa Programs 67261 wire transfr Middle East and North Africa Programs 89000 wire transfr Middle East and North Africa Programs 251500 wire transfr Middle East and North Africa Programs 79114 wire transfr Middle East and North Africa Programs 61520 wire transfr Middle East and North Africa Programs 418325 wire transfr Middle East and North Africa Programs 22728 wire transfr East Asia and the Pacific Programs 441400 wire transfr East Asia and the Pacific Programs 97715 wire transfr East Asia and the Pacific Programs 115776 wire transfr East Asia and the Pacific Programs 31634 wire transfr East Asia and the Pacific Programs 291519 wire transfr East Asia and the Pacific Programs 137021 wire transfr East Asia and the Pacific Programs 147775 wire transfr East Asia and the Pacific Programs 72962 wire transfr East Asia and the Pacific Programs 153633 wire transfr East Asia and the Pacific Programs 49975 wire transfr East Asia and the Pacific Programs 47412 wire transfr Sub-Saharan Africa Programs 50239 wire transfr Sub-Saharan Africa Programs 32400 wire transfr Sub-Saharan Africa Programs 20000 wire transfr Sub-Saharan Africa Programs 18000 wire transfr South America Programs 12870 wire transfr Europe (Including Iceland and Greenland) Programs 10000 wire transfr Europe (Including Iceland and Greenland) Programs 145630 wire transfr Europe (Including Iceland and Greenland) Programs 32000 wire transfr Europe (Including Iceland and Greenland) Programs 31000 wire transfr Middle East and North Africa Programs 117500 wire transfr Middle East and North Africa Programs 20000 wire transfr Sub-Saharan Africa Programs 20000 wire transfr Central America and the Caribbean Programs 135000 wire transfr Europe (Including Iceland and Greenland) PROGRAMS 92193 WIRE TRANSFR South America PROGRAMS 13035 WIRE TRANSFR East Asia and the Pacific PROGRAMS 48367 WIRE TRANSFR 73 false false false false false false SCHEDULE F, PART I, LINE 2 ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: GRANTS ARE TO JA OR MEMBER NATIONS ONLY. MOST OF THE FUNDING FOR THE GRANTS IS PROVIDED BY DONORS WHO PLACE RESTRICTIONS ON THE USE OF THE MONIES. GRANT USAGE REQUIREMENTS VARY BY DONOR. THE REPORTING REQUIRED IS SUBMITTED TO THE ORGANIZATION'S GRANT STEWARD OR DIRECTLY TO THE DONOR. SCHEDULE F, PART I, LINE 3, COLUMN (F) THE ORGANIZATION ACCOUNTS FOR FOREIGN EXPENDITURES ACCORDING TO THE ACCRUAL BASIS USING EXPENSE REPORTS OR OTHER APPROPRIATE DOCUMENTATION. true JA OF NEW YORK INC 420 Lexington Ave Ste 205 NEW YORK NY 10170 133031828 501(c)(3) 37000 Support JA OF SOUTHEAST TEXAS INC 2115 East Governors Circle Houston TX 77092 741153957 501(c)(3) 40000 Support JA OF NORTHERN CALIFORNIA INC 3003 Oak Rd Suite 109 Walnut Creek CA 94597 941322179 501(C)(3) 32000 Support JA OF NORTHERN NEW ENGLAND INC 400 Fifth Avenue Suite 300 Waltham MA 02451 042127020 501(c)(3) 28396 Support JA of South Florida 1130 Coconut Creek Coconut Creek FL 33066 590871446 501(c)(3) 15000 Support JA OF NEW JERSEY INC 4365 Route 1 South Princeton NJ 80540 221774147 501(c)(3) 41774 Support JA OF GEORGIA INC 460 Abernathy Road NE Atlanta GA 30328 580598050 501(c)(3) 23054 Support Junior Achievement USA One Education WY Colorado Springs CO 80906 841267604 501(c)(3) 387614 Support JA OF CHICAGO INC 651 W Washington 404 Chicago IL 60661 362170141 501(c)(3) 82786 Support JA OF CENTRAL MARYLAND INC 10711 RED RUN STE 110 OWINGS MILL MD 21117 520688275 501(c)(3) 23648 Support JA OF SOUTHWESTERN INDIANA INC 431 E Diamond Avenue Evansville IN 47711 356048156 501(c)(3) 11250 Support JA Worldwide Inc 131 Dartmouth Street 3rd Floor Boston MA 02116 273666259 501(c)(3) 8959 Support JA OF SACRAMENTO 3800 WATT AVENUE SUITE 285 SACRAMENTO CA 95821 946080866 501(c)(3) 20000 Support JA OF THE TRIAD INC 3220 Northline Avenue Greensboro NC 27408 560844838 501(c)(3) 15000 Support JA OF EASTERN NORTH CAROLINA INC 4904 Waters Edge Drive Suite 155 Raleigh NC 27606 561107715 501(c)(3) 15581 Support JA of Alabama 216 Aquarius Drive Suite 315 Birmingham AL 35209 630340866 501(c)(3) 10000 Support JA OF WESTERN PENNSYLVANIA INC 90 Emerson Lane Suite 1403 Bridgeville PA 15017 250983059 501(c)(3) 10000 Support JA OF WEST KENTUCKY 123 West 4th Street Suite 301 Owensboro KY 42303 610564988 501(c)(3) 10000 Support JA OF THE PALM BEACHES & TREASURE COAST 700 S Rosemary Avenue Suite 204 West Palm Beach FL 33401 592333738 501(c)(3) 7388 Support 19 SCHEDULE I, PART I, QUESTION 2 Organization's procedures for monitoring use of grant funds: Grants are to US area JA offices only. Most of the funding for the grants are provided by donors who place restrictions on the use of the monies. Grant usage requirements varies by donor. The reporting required is submitted to the organizations grant steward or directly to the donor. X X X X X false false false false false false false true false Asheesh Advani PRESIDENT AND CEO 504228 301517 886 26123 27335 860089 Joseph Tortora CFO (END 05/2023) 219980 101730 812 30000 12331 364853 Caroline Jenner COO 230011 105747 0 12154 1178 349090 Brandie Conforti CDO (END 04/2023) 240831 109543 886 25667 11431 388358 Teresa M Stouffer Chief Marketing Officer 205435 72267 748 10999 616 290065 Carolyn Bassett VP, Global Development 134486 12264 515 6065 23921 177251 Erin Sawyer People & Events Vice President 100724 10313 415 12370 32206 156028 Simisola Nwogugu Chief Executive Officer - JAA 169616 31617 554 7663 25584 235034 CELIA VALDESPINO Global Development VP 131946 13100 484 20611 441 166582 SCHEDULE J, PART I, LINE 7 DESCRIPTION OF NON-FIXED PAYMENTS: THERE ARE TWO KEY COMPONENTS OF THE EXECUTIVE COMPENSATION PHILOSOPHY OF JA WORLDWIDE: 1. REWARD FOR PERFORMANCE 2. PROVIDE REASONABLE AND COMPETITIVE PAY PACKAGES WITH THOSE OFFERED TO LEADERS OF ORGANIZATIONS COMPARABLE TO JA WORLDWIDE IN TERMS OF SIZE, COMPLEXITY AND MISSION IMPACT. AS PART OF THE REWARD FOR PERFORMANCE THE EXECUTIVE COMPENSATION SUBCOMMITTEE (THE COMMITTEE) OF THE BOARD OF GOVERNORS HAS ADOPTED THE MANAGEMENT INCENTIVE COMPENSATION PLAN (MIC). MIC IS INTENDED TO STIMULATE AND REWARD RESULTS AND ACHIEVEMENT NECESSARY TO ACCOMPLISH THE MULTIPLE OBJECTIVES OF JA WORLDWIDE'S STRATEGIC PLAN. THE MIC PLAN IS DESIGNED TO: A) MOTIVATE GROWTH IN TOTAL REVENUE AND PROGRAM IMPACT TO ENHANCE SERVICES TO THE COMMUNITY. B) LINK ACCOMPLISHMENT OF THE ORGANIZATION'S MISSION AND OBJECTIVES WITH THE COMPENSATION OF THE ORGANIZATION'S MANAGERS. C) CONTROL COSTS BY PROVIDING VARIABLE COMPENSATION BASED ON PERFORMANCE TO ENHANCE AFFORDABILITY AND OFFERING A COMPETITIVE INCENTIVE AND TOTAL CASH COMPENSATION PROGRAM. D) ENHANCE THE FOCUS, MOTIVATION AND RETENTION OF KEY ORGANIZATIONAL MANAGERS. THERE IS A CAP ON THE AMOUNT OF INCENTIVE THAT ANY EXECUTIVE CAN EARN FROM THE MIC. THE COMMITTEE USES DISCRETION IN DETERMINING THE LEVEL OR ACHIEVEMENT OF CERTAIN PERFORMANCE MEASUREMENTS. THE COMMITTEE ALSO ANNUALLY EXAMINES THE COMPARABLE MARKET DATA FOR THESE POSITIONS, FOLLOWING THE THREE-STEP GOVERNANCE PROCESS DESCRIBED IN THE REGULATIONS TO SECTION 4958 ON INTERMEDIATE SANCTIONS TO ESTABLISH THE PRESUMPTION OF REASONABLE COMPENSATION, INCLUDING ENGAGING AN INDEPENDENT COMPENSATION CONSULTANT. THE GOVERNORS MAY, IN THEIR SOLE DISCRETION, AND AT ANY TIME, ELECT TO AMEND, SUSPEND, OR TERMINATE THE PLAN. X SUPPLY & EQUIP 1 77058 FMV false false false SCHEDULE M, PART I, COLUMN B Number of contributions or items contributed: The number in column b represents the number of contributions received. FORM 990, PART I, LINE 1 ADDITIONAL DESCRIPTION OF ORGANIZATION'S MISSION: AS ONE OF THE WORLD'S LARGEST AND MOST IMPACTFUL YOUTH-SERVING NGOS, JA PROVIDES HANDS ON, IMMERSIVE LEARNING IN ENTREPRENEURSHIP, WORK READINESS, FINANCIAL HEALTH, SUSTAINABILITY, STEM AND MORE. DELIVERING MORE THAN 17 MILLION STUDENT EXPERIENCES EACH YEAR THROUGH 400,000 TEACHERS AND BUSINESS VOLUNTEERS, JA WORLDWIDE IS ONE OF FEW ORGANIZATIONS WITH THE SCALE, EXPERIENCE, AND PASSION TO BUILD A BRIGHTER FUTURE FOR THE NEXT GENERATION OF INNOVATORS, ENTREPRENEURS, AND LEADERS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S MEMBERS ARE INDEPENDENT ORGANIZATIONS THAT HAVE ENTERED INTO AN OPERATING AGREEMENT WITH JA WORLDWIDE. EACH MEMBER HAS VOTING RIGHTS FOR APPROVAL OF REVISIONS MADE TO THE OPERATING AGREEMENTS AND THE ABILITY TO CHANGE THE MEMBER FEE. FORM 990, PART VI, SECTION A, LINE 7B EACH MEMBER HAS VOTING RIGHTS FOR APPROVAL OF REVISIONS MADE TO THE OPERATING AGREEMENTS AND THE ABILITY TO CHANGE THE MEMBER FEE. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE FORM 990 IS PREPARED BY A THIRD PARTY AND IS REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD. A DRAFT IS SUPPLIED VIA A WEB SITE LINK FOR THE ENTIRE BOARD TO REVIEW BEFORE FILING THE FINAL 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: ALL OFFICERS, DIRECTORS, AND EMPLOYEES ARE REQUIRED ANNUALLY TO COMPLETE AND UPDATE A CONFLICT OF INTEREST DECLARATION AS A METHOD OF DISCLOSING AND ETHICALLY RESOLVING POTENTIAL CONFLICTS OF INTEREST. SHOULD ANY TRANSACTION OR ACT OF ANY OFFICER, DIRECTOR, AND EMPLOYEE CONSTITUTE A POSSIBLE CONFLICT OF INTEREST, THE INDIVIDUAL IS REQUIRED TO DISCLOSE ALL THE RELEVANT FACTS FOR CONSIDERATION TO DETERMINE WHETHER A CONFLICT OF INTEREST ACTUALLY EXISTS, AND IF SO, THE MANNER IN WHICH IT SHOULD BE RESOLVED. FORM 990, PART VI, SECTION B, LINE 15A & 15B DESCRIBE PROCESS FOR REVIEWING COMPENSATION: THE GOVERNANCE PROCESS FOR DETERMINING COMPENSATION FOR THE ORGANIZATION'S CEO AND OTHER TOP MANAGEMENT IS MODELED AFTER THE REQUIREMENTS IN INTERNAL REVENUE CODE SECTION 4958 TO ESTABLISH THE PRESUMPTION OF REASONABLE COMPENSATION. COMPENSATION WAS REVIEWED AND APPROVED BY THE EXECUTIVE COMPENSATION SUBCOMMITTEE (THE COMMITTEE) OF THE BOARD OF GOVERNORS, WHICH IS COMPRISED OF INDEPENDENT PERSONS. BY ENGAGING AN INDEPENDENT COMPENSATION CONSULTANT, THE COMMITTEE CONSIDERED COMPARABLE MARKET DATA FROM PUBLISHED SURVEYS AND FORM 990 OF COMPARABLE ORGANIZATIONS IN EVALUATING THE COMPENSATION FOR EACH INDIVIDUAL. THE COMMITTEE CONDUCTED A REVIEW OF THIS COMPARABILITY DATA AND DOCUMENTED ITS DELIBERATION AND DISCUSSION IN MINUTES THAT ARE RETAINED WITH THE OTHER GOVERNANCE MATERIALS OF THE ORGANIZATION. THE COMMITTEE FOLLOWED THE PROCESS TO ESTABLISH THE PRESUMPTION THAT COMPENSATION PAID TO THE ORGANIZATION'S CEO AND OTHER TOP MANAGEMENT FOR PURPOSES OF SECTION 4958 BY RELYING ON PROFESSIONAL ADVICE IN THE WRITTEN OPINION OF REASONABLENESS FROM THE INDEPENDENT COMPENSATION CONSULTANT. THE LAST COMPENSATION REVIEW WAS CONDUCTED IN 2022 BY THE INDEPENDENT COMPENSATION CONSULTANT, TOWERS WATSON. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC: JA WORLDWIDE, INC. MAKES ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS,AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII COMPENSATION DELIBERATIONS TAKE INTO ACCOUNT SERVICES PROVIDED TO THE FILING ORGANIZATION AND ITS AFFILIATES. REVENUE PRESENTED IN THE FORM 990 DOES NOT INCLUDE THE REVENUE OF THE MORE THAN 100 JA AFFILIATES WHO ARE PART OF THE GLOBAL JA NETWORK THAT JA WORLDWIDE OVERSEES. JA AFRICA INC 131 DARTMOUTH STREET 3RD FL BOSTON MA 02116 453557534 CHARITABLE DE 501(C)(3) LINE 7 JA WORLDWIDE true JA ASIA PACIFIC LIMITED UNIT 102 1/F 74-77 CONNAUGHT ROAD CENTRAL HK CHARITABLE HK JA WORLDWIDE true false false false true false false false false false false true false true true false false true false JA AFRICA D 150000 AMT LOAN