2026-03-02T16:09:29+00:00 2025-04-30 440160260 Forvis Mazars LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2024-05-01 841223492 JUNIOR ACHIEVEMENT USA HEALTH & WELFARE BENEFIT PLAN TRUST JUNI 7195408000 12320 ORACLE BLVD STE 310 COLORADO SPRINGS CO 80921 EDWARD PRIEM II TRUSTEE & CEO 2026-03-02 true true Adam R Smith P00958966 7194714290 2026-03-02 2024 2025-03-06 01:10:19Z TIM GREINERT 12320 ORACLE BLVD STE 310 COLORADO SPRINGS CO 80921 13070647 false X N/A X 1990 CO PROVIDE WELFARE BENEFITS TO ELIGIBLE EMPLOYEES. 6 1 0 1 0 0 0 11137729 12027689 351516 707676 0 0 11489245 12735365 0 0 9588329 10399612 0 0 0 0 0 652363 702860 10240692 11102472 1248553 1632893 7337928 9147789 727034 994598 6610894 8153191 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. 0 false 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 false false false false true false false false false true 0 0 0 false false false false false false false false X 6 1 true false false false true true true true true false true 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 EDWARD PRIEM II TRUSTEE AND CFO 1.0 41.0 X X 0 354142 19326 JACK KOSAKOWSKI TRUSTEE AND PRESIDENT/CEO (END 6/30/2024) 1.0 41.0 X X 0 672209 26429 JOE BURKE CHAIRMAN 1.0 0.0 X X 0 0 0 MARK FIORE S.V.P. - COMP. & BENEFITS 20.0 20.0 X X 0 248316 41124 TIM GREINERT PRESIDENT 1.0 41.0 X X 0 497102 41416 LORETTA RODRIGUEZ TRUSTEE CHIEF HUMAN RESOURCES AND DIVERSITY OFFICER 5.0 35.0 X 0 314038 27003 0 2085807 155298 0 false true false 0 0 CONTRIBUTIONS 525100 11831933 11831933 INSURANCE REIMBURSEMENT 525100 195756 195756 0 0 0 0 12027689 127458 127458 0 0 915500 335282 580218 0 580218 580218 0 0 0 0 0 12735365 12027689 0 707676 10399612 181 47175 0 95378 130557 CONTRACT ADMINISTRATION 429569 0 11102472 1919271 2976316 64780 115453 131684 202498 0 0 0 0 34789 101211 0 0 0 0 5187404 5752311 0 0 0 0 7337928 9147789 326978 386824 10318 7732 0 0 389738 600042 727034 994598 X 6610894 8153191 6610894 8153191 7337928 9147789 1632893 -90596 0 X false true true false Federal Income Taxes CLAIMS INCURRED BUT NOT REPORTED 600042 600042 12644769 -90596 0 -90596 12735365 0 0 12735365 10892168 0 0 10892168 210304 210304 11102472 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 4(b) Other expenses in form 990 not in audited financial statements CHANGE IN PAYABLE INCURRED, BUT NOT REPORTED - 210304 false false false MARK FIORE S.V.P. - COMP. & BENEFITS 0 199462 0 47681 0 1173 0 10125 0 30999 0 289440 0 0 EDWARD PRIEM II TRUSTEE AND CFO 0 294420 0 59062 0 660 0 13800 0 5526 0 373468 0 0 JACK KOSAKOWSKI TRUSTEE AND PRESIDENT/CEO (END 6/30/2024) 0 422604 0 246798 0 2807 0 13800 0 12629 0 698638 0 0 TIM GREINERT PRESIDENT 0 375115 0 117631 0 4356 0 13800 0 27616 0 538518 0 0 LORETTA RODRIGUEZ TRUSTEE CHIEF HUMAN RESOURCES AND DIVERSITY OFFICER 0 262567 0 48633 0 2838 0 12647 0 14356 0 341041 0 0 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, Line 15a & 15b 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, Line 2 Family/business relationships amongst interested persons JACK KOSAKOWSKI AND EDWARD PRIEM II - Business relationship, JACK KOSAKOWSKI AND MARK FIORE - Business relationship, JACK KOSAKOWSKI AND LORETTA RODRIGUEZ - Business relationship, EDWARD PRIEM II AND MARK FIORE - Business relationship, EDWARD PRIEM II AND LORETTA RODRIGUEZ - Business relationship, TIM GREINERT AND EDWARD PRIEM II - Business relationship, TIM GREINERT AND MARK FIORE - Business relationship, TIM GREINERT AND LORETTA RODRIGUEZ - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders 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, Line 11b Review of form 990 by governing body 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, Line 12c 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, Line 19 Required 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 EDUCATION CO 501(c)(3) 7 NA true 3DE NATIONAL LLC 3565 PIEDMONT ROAD NE BLDG 1 ATLANTA GA 30305 831444494 EDUCATION GA 501(c)(3) 7 JA USA false JUNIOR ACHIEVEMENT USA FOUNDATION 12320 ORACLE BLVD STE 310 COLORADO SPRINGS CO 80921 992646340 SUPPORT JA USA CO 501(c)(3) Type I JA USA false ACHIEVEMENT FOUNDATION INC 1324K SPRINGBROOK LANE DEWITT IA 52742 136130107 SUPPORT JA USA IA 501(c)(3) Type III-O NA false false false false false false false false false false false false false true true true true false true true