2024-03-13T15:58:23-05:00 2023-04-30 FORVIS LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2022-05-01 841223492 Junior Achievement USA Health & Welfare Benefit Plan Trust % EDWARD PRIEM II JUNI 7195408000 12320 Oracle Blvd Ste 310 Colorado Springs CO 80921 EDWARD PRIEM II TRUSTEE & CFO 7195408000 2024-03-15 true EDWARD PRIEM II 999009999 true X Adam R Smith CPA P00958966 7194714290 2024-03-15 2 2022 2023-04-26 12:10:37Z X Jack E Kosakowski ONE EDUCATION WAY COLORADO SPRINGS CO 80906 11404686 false X n/a X 1990 CO Provide welfare benefits to eligible employees. 5 1 0 1 0 0 0 8250168 9243131 307702 528767 0 0 8557870 9771898 0 0 9405081 9604948 0 0 0 0 0 537696 488377 9942777 10093325 -1384907 -321427 6896881 6343467 1025724 1235828 5871157 5107639 TO PROVIDE MEDICAL, DENTAL, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, VISION, AND LONG-TERM DISABILITY BENEFITS TO ELIGIBLE EMPLOYEES OF JUNIOR ACHIEVEMENT USA AND ITS AFFILIATES. false false To provide medical, dental, life, Accidental death and dismemberment, vision, and Long-term disability benefits to eligible employees of Junior Achievement USA and its affiliates. false false false false false false false false false false false false false true false true false false false false false false false false false false false false true false false false false false false false false false false false true false false false 0 0 0 false false false false false false false false X 5 1 true false false false true true true true true false true true true true true true true false false false false X EDWARD PRIEM II 7195408000 12320 ORACLE BLVD STE 310 COLORADO SPRINGS CO 80921 JACK E KOSAKOWSKI Trustee and President/CEO 1.0 40.0 X X 0 820076 31925 EDWARD M PRIEM II Trustee and CFO 0.0 0.0 X X 0 311822 14526 LESLIE PIERCE TRUSTEE - THROUGH JUNE 2022 1.0 40.0 X 0 219124 11211 MARK FIORE S.V.P. - Comp. & Benefits 20.0 20.0 X X 0 178841 30370 LORETTA RODRIGUEZ TRUSTEE - BEGINNING JULY 2022 1.0 40.0 X 0 122737 1002 JOE BURKE CHAIRMAN 1.0 0.0 X X 0 0 0 0 1652600 89034 0 false true false 0 0 Contributions 525100 9015889 9015889 Insurance Reimbursement 525100 227242 227242 9243131 115106 115106 0 0 0 0 0 2046449 1632788 413661 413661 413661 0 0 0 0 0 0 0 0 0 0 9771898 9243131 528767 0 0 0 9604948 0 0 0 0 0 0 0 700 41233 0 0 0 6 0 4415 95764 0 0 0 0 0 0 0 0 0 Contract Administration 346259 10093325 119407 604279 166894 168398 0 0 194550 62351 0 0 0 0 0 0 0 0 21011 29373 0 0 6395019 5479066 0 0 0 0 0 0 0 0 6896881 6343467 311761 387420 0 0 16607 10159 0 0 0 0 0 0 0 0 0 0 697356 838249 1025724 1235828 X 5871157 5107639 0 0 5871157 5107639 6896881 6343467 -321427 -442091 X false true X true false 0 Claims incurred but not reported 838249 838249 9329807 -442091 -442091 9771898 9771898 9952432 -140893 -140893 10093325 10093325 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 XII, LINE 2D EXPENSE ON BOOKS, NOT ON RETURN: CHANGE IN CLAIMS INCURRED, BUT NOT REPORTED -140,893 false false false EDWARD M PRIEM II Trustee and CFO 249105 62057 660 9150 5376 326348 JACK E KOSAKOWSKI Trustee and President/CEO 543761 271133 5182 9150 22775 852001 MARK FIORE S.V.P. - Comp. & Benefits 177858 0 983 5467 24903 209211 LESLIE PIERCE TRUSTEE - THROUGH JUNE 2022 154685 61349 3090 4701 6510 230335 SCHEDULE J, PART I, LINE 3 CEO COMPENSATION: COMPENSATION IS PAID BY JUNIOR ACHIEVEMENT USA, A RELATED ORGANIZATION. SEE SCHEDULE O, PART VI, LINE 15A & 15B DISCLOSURE FOR HOW COMPENSATION IS DETERMINED FOR THE CEO. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS AND FAMILY RELATIONSHIPS: JACK E. KOSAKOWSKI AND EDWARD PRIEM HAVE A BUSINESS RELATIONSHIP. JACK E. KOSAKOWSKI AND LESLIE PIERCE HAVE A BUSINESS RELATIONSHIP. JACK E. KOSAKOWSKI AND MARK FIORE HAVE A BUSINESS RELATIONSHIP. JACK E. KOSAKOWSKI AND LORETTA RODRIGUEZ HAVE A BUSINESS RELATIONSHIP. EDWARD PRIEM AND LESLIE PIERCE HAVE A BUSINESS RELATIONSHIP. EDWARD PRIEM AND MARK FIORE HAVE A BUSINESS RELATIONSHIP. EDWARD PRIEM AND LORETTA RODRIGUEZ HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6, 7A & 7B DESCRIBE CIRCUMSTANCES FOR HAVING MEMBERS: JUNIOR ACHIEVEMENT, USA (JA USA) IS THE MEMBER OF THE JUNIOR ACHIEVEMENT, USA HEALTH & WELFARE BENEFIT PLAN TRUST (TRUST). THE BOARD OF DIRECTORS OF JA USA MAY ALSO, IN THEIR SOLE DISCRETION, APPOINT ONE OR MORE PERSONS TO ACT AS TRUSTEE OF THE TRUST. THE BOARD OF DIRECTORS OF JA USA IS ABLE TO CREATE AND AMEND THE GOVERNING DOCUMENTS OF THE TRUST. Form 990, Part VI, Section B, line 11b Process to Review the Form 990: The form is prepared by a third party preparer and a draft of the return is provided to the plans board of trustees for their review prior to filing the final 990 with the IRS. Form 990, Part VI, Section B, line 12c Process for Monitoring Compliance with Conflict of Interest Policy: A conflict of interest questionnaire is sent via email or hand delivered to interested parties each year requesting verification of possible conflicts. If a conflict is disclosed in connection with any actual or possible conflict of interest, an interested person must disclose the existence of the interest and be given the opportunity to disclose all material facts to the Plan's board of trustees. After disclosure of the interest and all material facts, and after any discussion with the interested person, he or she shall leave the committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board of trustees shall decide if a conflict of interest exists. Form 990, Part VI, Section B, line 15a & 15B DESCRIBE PROCESS FOR DETERMINING COMPENSATION: The organization does not pay any compensation. The related organization pays the compensation to the related organization's CEO, CFO, other top management officials, and other individuals involved with the organization on a day-to-day basis. The process in determining compensation includes: 1) Hiring an independent compensation consultant firm who provides compensation surveys, comparative data, and other information. 2) review of other organizations' 990s. 3) the related organization has a compensation committee and a board who reviews the information provided by the consultants and other information obtained, which is approved and documented in their board minutes. Form 990, Part VI, Section C, line 19 Governing Documents Available to the Public: The plan makes available to the public its governing documents, conflict of interest policy, and its financial statements by request. JUNIOR ACHIEVEMENT USA 12320 ORACLE BLVD STE 310 COLORADO SPRINGS CO 80921 841267604 charitable CO 501(c)(3) line 7 na false false false false false false false false false false false false true true true true false true true