2025-01-27T16:17:47-06:00 2024-06-30 421130301 WELGAARD CPAS & ADVISORS 10550 NEW YORK AVE SUITE 100 URBANDALE IA 50322 990 2023-07-01 420759070 JUNIOR ACHIEVEMENT OF CENTRAL IOWA JUNI 5152799602 6100 GRAND AVE DES MOINES IA 50312 RYAN OSBORN PRESIDENT 5152799602 2025-01-27 1 0 DARLENE M DANIELSON P01265115 5152530099 2025-01-27 2023 2025-03-06 01:10:19Z RYAN OSBORN 6100 GRAND AVE DES MOINES IA 50312 1633730 0 X WWW.JACENTRALIOWA.ORG X 1955 IA TO EMPOWER STUDENTS SO THAT THEY CAN CREATE A BRIGHT AND FULFILLING FUTURE. 71 71 17 2916 0 0 602829 775400 204761 353077 5779 30817 378565 358026 1191934 1517320 0 0 0 0 683888 779194 0 0 241653 537165 615431 1221053 1394625 -29119 122695 3629788 3785901 322490 300087 3307298 3485814 TO EMPOWER CENTRAL IOWA YOUTH WITH AN ENTREPRENEURIAL MINDSET, FINANCIAL CAPABILITY AND FOUNDATION FOR CAREER SUCCESS SO THAT THEY CAN CREAT A BRIGHT AND FULFILLING FUTURE. 0 0 904116 JUNIOR ACHIEVEMENT (JA) OF CENTRAL IOWA'S MISSION IS TO EMPOWER STUDENTS SO THAT THEY CAN CREATE A BRIGHT AND FULFILLING FUTURE. AS K-12TH GRADE EXPERTS IN FINANCIAL LITERACY, ENTREPRENEURSHIP AND CAREER READINESS PROGRAMS, JA CONNECTS BUSINESS AND SCHOOL COMMUNITIES THROUGH THEIR VOLUNTEER NETWORK TO DELIVER RELEVANT, INSPIRING AND STANDARD-ALIGNED EDUCATIONAL EXPERIENCES. 904116 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 0 0 1 17 1 0 0 0 0 0 1 1 0 0 0 0 X 71 71 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X RYAN OSBORN 5152799602 6100 GRAND AVE DES MOINES IA 503121419 MATT ADAMS DIRECTOR 1.00 X 0 0 0 MATT GUSTAFSON DIRECTOR 1.00 X 0 0 0 BEN ROACH DIRECTOR 1.00 X 0 0 0 BRANDON GRIMM DIRECTOR 1.00 X 0 0 0 JAMES NOWASELL DIRECTOR 1.00 X 0 0 0 BRIAN HUGHES DIRECTOR 1.00 X 0 0 0 BRIAN NEITZEL DIRECTOR 1.00 X 0 0 0 BRIAN WALLER DIRECTOR 1.00 X 0 0 0 CARRIE VALSTER SECRETARY 1.00 X X 0 0 0 CASEY DECKER DIRECTOR 1.00 X 0 0 0 MARISSA BRYAN DIRECTOR 1.00 X 0 0 0 MATT CHRISTENSEN DIRECTOR 1.00 X 0 0 0 DIRK HALUPNIK DIRECTOR 1.00 X 0 0 0 DONNA BISHOP DIRECTOR 1.00 X 0 0 0 MIKE CISNEY DIRECTOR 1.00 X 0 0 0 TARA DEERING-HANSEN DIRECTOR 1.00 X 0 0 0 GEOFF CHRISTY DIRECTOR 1.00 X 0 0 0 JAMES GREEN DIRECTOR 1.00 X 0 0 0 JASEN DAHM SECRETARY 1.00 X 0 0 0 JASON HAMILTON DIRECTOR 1.00 X 0 0 0 JEFF AUSTIN DIRECTOR 1.00 X 0 0 0 MAJDA HADZIC DIRECTOR 1.00 X 0 0 0 AMANDA HARLESS DIRECTOR 1.00 X 0 0 0 JON HOLSTROM DIRECTOR 1.00 X 0 0 0 JULIE EGGLESTON DIRECTOR 1.00 X 0 0 0 KELLY FLYNN DIRECTOR 1.00 X 0 0 0 KURT GIBSON CHAIR 1.00 X X 0 0 0 LAURA KACER DIRECTOR 1.00 X 0 0 0 LONNIE DAFNEY DIRECTOR 1.00 X 0 0 0 MARTA CODINA DIRECTOR 1.00 X 0 0 0 MAT GLEASON DIRECTOR 1.00 X 0 0 0 CHARLES FOLSOM DIRECTOR 1.00 X 0 0 0 ERIK PRUITT DIRECTOR 1.00 X 0 0 0 MEG SCHNEIDER DIRECTOR 1.00 X 0 0 0 PHILIP RANDALL DIRECTOR 1.00 X 0 0 0 RACHEL ADAMS VICE/CHAIR ELEC 1.00 X 0 0 0 CHAD SCHUMACHER DIRECTOR 1.00 X 0 0 0 RYAN WEESE DIRECTOR 1.00 X 0 0 0 SCOTT HEIDESCH DIRECTOR 1.00 X 0 0 0 SHANNON HOGENDORN DIRECTOR 1.00 X 0 0 0 JEFF TRAVIS DIRECTOR 1.00 X 0 0 0 STEVE MCCULLOGH DIRECTOR 1.00 X 0 0 0 MICHAEL ELAM DIRECTOR 1.00 X 0 0 0 STUART RUDDY DIRECTOR 1.00 X 0 0 0 TERESA GARSIDE DIRECTOR 1.00 X X 0 0 0 THERON SCHUTTE DIRECTOR 1.00 X 0 0 0 TIM GRABINSKI DIRECTOR 1.00 X 0 0 0 MARCY KLIPFEL DIRECTOR 1.00 X 0 0 0 STEPHANI MANNING DIRECTOR 1.00 X 0 0 0 BRANDY MCDOWELL DIRECTOR 1.00 X 0 0 0 DAWN WELLING DIRECTOR 1.00 X 0 0 0 KYLIE WHITECOTTON DIRECTOR 1.00 X 0 0 0 MARY BETH ZAJICEK DIRECTOR 1.00 X 0 0 0 BRETT BOSWORTH DIRECTOR 1.00 X 0 0 0 DEVIN BOYER DIRECTOR 1.00 X 0 0 0 HEIDI CHICO DIRECTOR 1.00 X 0 0 0 MANUEL GUTIERREZ DIRECTOR 1.00 X 0 0 0 JESSICA HENDRICKS DIRECTOR 1.00 X 0 0 0 DONNA HOFFMAN DIRECTOR 1.00 X 0 0 0 GARY HOFFMAN DIRECTOR 1.00 X 0 0 0 SHAWN HOLLOWAY DIRECTOR 1.00 X 0 0 0 STACEY JOHNSON DIRECTOR 1.00 X 0 0 0 JENICA LENSMEYER DIRECTOR 1.00 X 0 0 0 BRIAN OHORIKO DIRECTOR 1.00 X 0 0 0 GARY PALMER DIRECTOR 1.00 X 0 0 0 IAN ROBERTS DIRECTOR 1.00 X 0 0 0 SANJEEV SATTURU DIRECTOR 1.00 X 0 0 0 KELLI SCHMIDT DIRECTOR 1.00 X 0 0 0 CHAD TERRY DIRECTOR 1.00 X 0 0 0 SHARI WOOD DIRECTOR 1.00 X 0 0 0 RYAN OSBORN PRESIDENT 40.00 X 175846 0 0 175846 0 0 1 0 1 0 0 775400 4219 775400 EDUCATIONAL PROGRAMS 353077 353077 353077 28203 28203 2614 0 2614 2614 2614 473846 113814 360032 360032 590 2596 -2006 -2006 1517320 353685 0 388235 175846 58029 59788 58029 473656 293096 81142 99418 81655 57159 12248 12248 48037 33625 7206 7206 33455 14385 16310 2760 15098 13588 1510 88192 61734 13229 13229 724 362 217 145 129649 64824 38895 25930 20415 14291 3062 3062 PROGRAM AND SUPPORT FEE 127238 127238 PROGRAM MATERIALS 123094 123094 TECHNOLOGY 30725 21507 4609 4609 MISCELLANEOUS EXPENSE 11389 5959 2479 2951 35452 15225 9671 10556 1394625 904116 248856 241653 547127 699050 105125 165100 5590 9913 20556 16517 3723537 1769062 2033987 1954475 899009 940846 3629788 3785901 29707 11864 201670 237220 12179 78934 51003 322490 300087 X 2702785 2757645 604513 728169 3307298 3485814 3629788 3785901 122695 55821 0 X 0 1 X 1 0 X 1582498 878993 893525 602829 775400 4733245 1582498 878993 893525 602829 775400 4733245 573453 4159792 9910 4221 6827 17547 28400 66905 106300 155259 261559 5061709 348037 0.82180 0.76730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 358414 63885 16035 406264 309094 50320 1000 358414 339296 -14848 13817 1537 309094 268548 72255 1507 339296 260928 1000 7925 1305 268548 0.02000 0.70000 0.28000 1 0 205000 205000 3153291 1574294 1578997 123688 123688 0 62395 35971 26424 179163 35109 144054 1954475 ACCRUED VACATION 12680 PAYROLL TAX LIABILITIES 38323 51003 X 1575737 55821 2596 58417 1517320 0 1517320 1397221 2596 2596 1394625 0 1394625 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUND IS INTENDED TO PROVIDE SUPPORT FOR THE ORGANIZATION'S FUTURE ACTIVITIES. THE CURRENT SPENDING POLICY IS THAT 5% OF THE PREVIOUS YEAR'S ACCOUNT BALANCE IS AVAILABLE FOR DISTRIBUTION TO SUPPORT OPERATIONS IN THE SUCCEEDING YEAR. PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT CORPORATION AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. MANAGEMENT ASSESSES THE ORGANIZATION'S INCOME TAX STATUS BASED UPON EVALUATION OF THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE. THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. MANAGEMENT HAS CONCLUDED THAT THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSTIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES NETTED AGAINST REVENUES ON 990 2,596. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES NETTED AGAINST REVENUES ON 990 2,596. GOLF TOURNAMENT 275616 275616 85987 BOWL-A-THON 71322 71322 7090 3 126908 126908 20737 473846 473846 113814 113814 360032 1 X X X 0 0 0 0 0 1 0 0 0 RYAN OSBORN PRESIDENT 147846 0 28000 0 0 0 0 0 0 0 175846 0 0 0 PART I, LINE 6 BONUS COMPENSATION (IF ANY) PAID TO THE PRESIENT IS DETERMINED BY THE EXECUTIVE COMMITTEE IN CONJUNCTION WITH THE PRESIDENT'S ANNUAL PERFORMANCE REVIEW. BONUS COMPENSATION IS DESIGNED TO INCENTIVIZE ACTIONS AND DRIVE RESULTS TO MEET THE GOALS OF THE ORGANIZATION AND ADVANCE ITS MISSION. ELIGIBILITY FOR BONUS COMPENSATION IS DEPENDENT ON ACHIEVING CERTAIN RESULTS, INCLUDING A MINIMUM LEVEL OF NET EARNINGS. FORM 990, PART VI, SECTION A, LINE 1A LINE 1A EXPLANATION - DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL POSSESS AND MAY EXERCISE ALL THE POWERS AND FUNCTIONS OF THE BOARD OF DIRECTORS IN THE MANAGEMENT AND DIRECTION OF THE AFFAIRS OF THE CORPORATION IN ALL CASES IN WHICH SPECIFIC DIRECTION SHALL NOT HAVE BEEN GIVEN BY THE BOARD OF DIRECTORS. IN ADDITION, THE EXECUTIVE COMMITTEE MAY POSSESS AND EXERCISE SUCH POWERS AND RESPONSIBLITIES AS DELEGATED TO IT BY THE BOARD OF DIRECTORS BY RESOLUTION. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - A DRAFT OF THE FORM 990 IS SUBMITTED FOR REVIEW TO THE BOARD AUDIT CHAIR WHO THEN DISTRIBUTES IT TO THE AUDIT COMMITTEE FOR REVIEW AND COMMENT. ANY FEEDBACK FROM THE REVIEW IS PROVIDED TO THE AUDIT FIRM AND APPROPRIATE CHANGES ARE MADE BEFORE APPROVAL BY THE BOARD OF DIRECTORS OF THE FINAL FORM 990 FOR SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST QUESTIONNAIRE IS SENT VIA EMAIL OR HAND DELIVERED ANNUALLY TO BOARD MEMBERS, EMPLOYEES AND OTHER INTERESTED PARTIES 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 ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF THE COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS SET BY THE ORGANIZATION'S BOARD OF DIRECTORS. THEY REVIEW COMPENSATION SURVEYS BASED UPON ORGANIZATIONS OF A SIMILIAR SIZE AND IN SIMILIAR AREAS, CONSIDER THE FINANCIAL HEALTH OF THE ORGANIZATION AND USE THAT DATA TO ARRIVE AT ANNUAL COMPENSATION AMOUNTS FOR THE OFFICERS AND EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION HAS THESE DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION AT THEIR OFFICES.