2026-05-02T09:23:54+00:00 2025-06-30 440160260 Forvis Mazars LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2024-07-01 992646340 JUNIOR ACHIEVEMENT USA FOUNDATION JUNI 7195408000 12320 ORACLE BLVD SUITE 310 COLORADO SPRINGS CO 80921 KYLE HYBL CHAIR 7195408000 2026-05-02 true true Adam R Smith P00958966 7194714290 2026-05-15 2024 2025-03-06 01:10:19Z JOHN S HARRIS 12320 ORACLE BLVD SUITE 310 COLORADO SPRINGS CO 80921 11375544 false X N/A X 2024 CO THE JUNIOR ACHIEVEMENT USA FOUNDATION'S ACTIVITY IS TO HOLD, MANAGE, OVERSEE, AND DISTRIBUTE ENDOWMENT AND OTHER FUNDS FOR THE BENEFIT OF JUNIOR ACHIEVEMENT USA AND AFFILIATED ORGANIZATIONS. 6 5 0 5 0 0 10629665 0 16850 0 447183 0 0 0 11093698 0 0 0 0 0 0 0 0 0 331209 0 331209 0 10762489 0 11127455 0 286607 0 10840848 THE FOUNDATION'S MISSION IS TO SERVE AS A SUPPORTING ORGANIZATION FOR JUNIOR ACHIEVEMENT USA AND AFFILIATED ORGANIZATIONS TO CARRY OUT THE MISSION OF JUNIOR ACHIEVEMENT. false false 322871 0 16850 In addition to raising funds to support Junior Achievement USA, The JA USA Foundation also provides outstanding leadership training for JA USA and JA Area staff at various stages of their professional development - assisting them in the growth of their careers. 322871 true true false false false false false false false true false false false false true false false true 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 true false true 0 0 0 false false false false false false false false false false false false false false X 6 5 false false false false false false false true true false false false true true true true true true false false false false CO X Edward Priem II 7195408000 12320 Oracle Blvd Suite 310 Colorado Springs CO 80921 Edward Priem II Chief Financial Officer 1.0 49.0 X X 0 354142 19326 Evelyn Angelle Treasurer 1.0 1.0 X X 0 0 0 Jack Kosakowski Vice Chair (Retired 6/30/2024) 1.0 0.0 X X 0 672209 26429 Jim Hemak Secretary 1.0 0.0 X X 0 0 0 Kyle Hybl Chair 1.0 1.0 X X 0 0 0 Arnold Evans Director 1.0 2.0 X 0 0 0 John S Harris Director 1.0 49.0 X 0 572056 32571 0 1598407 78326 0 true false false CENTER FOR CREATIVE LEADERSHIP ONE LEADERSHIP PL GREENSBORO NC 27410 LEADERSHIP PROGRAM DEVELOPMENT 275318 1 10309665 320000 10629665 PROGRAM FEES 611710 16850 16850 0 0 0 0 16850 148590 148590 0 0 580439 281846 298593 0 298593 298593 0 0 0 0 0 11093698 16850 0 447183 5655 5655 2250 2250 15834 15834 433 0 433 0 EVENT EXPENSES 307037 307037 0 0 0 0 0 0 331209 322871 8338 0 0 237980 0 300000 0 20646 0 0 0 0 0 0 10568829 0 0 0 0 0 11127455 0 7972 0 0 278635 0 286607 X 7211542 3629306 0 10840848 0 11127455 10762489 78359 0 X false true true false X X X 1 JUNIOR ACHIEVEMENT USA 841267604 7 true 307037 0 1 307037 0 false false false false false false false false false false false false false false false true false Schedule A, Part IV, Section A, Line 1 Supported Orgs Listed By Name THE JUNIOR ACHIEVEMENT USA FOUNDATION (THE FOUNDATION)'S ACTIVITY IS TO HOLD, MANAGE, OVERSEE, AND DISTRIBUTE ENDOWMENT AND OTHER FUNDS FOR THE BENEFIT OF JUNIOR ACHIEVEMENT USA (JA USA), A COLORADO NONPROFIT CORPORATION AND SOLE MEMBER OF THE FOUNDATION, AS WELL AS OTHER AUTHORIZED AFFILIATED JUNIOR ACHIEVEMENT ORGANIZATIONS (JA AREAS) IN THE UNITED STATES, EACH OF WHICH IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE CODE. JUNIOR ACHIEVEMENT USA IS NAMED IN THE GOVERNING DOCUMENTS BUT NOT ALL AUTHORIZED AFFILIATED JUNIOR ACHIEVEMENT ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 3780583 139343 290620 3629306 0 0 0 0 0 0 0 0.0 0.9919 0.0081 false false Federal Income Taxes DUE TO AFFILIATE 278635 278635 0 0 0 0 0 0 0 0 0 0 0 0 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. false false false false false false false false false Jack Kosakowski Vice Chair (Retired 6/30/2024) 0 422604 0 246798 0 2807 0 13800 0 12629 0 698638 0 0 Edward Priem II Chief Financial Officer 0 294420 0 59062 0 660 0 13800 0 5526 0 373468 0 0 John S Harris Director 0 470811 0 100750 0 495 0 6700 0 25871 0 604627 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's 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 REBUTTABLE PRESUMPTION OF REASONABLENESS FOR COMPENSATION. COMPENSATION WAS REVIEWED AND APPROVED BY THE EXECUTIVE COMPENSATION SUBCOMMITTEE (THE COMMITTEE) OF THE BOARD, WHICH IS COMPRISED OF INDEPENDENT PERSONS. BY ENGAGING AN INDEPENDENT COMPENSATION CONSULTANT (WILLIS TOWERS WATSON), THE COMMITTEE CONSIDERED COMPARABLE MARKET DATA FROM PUBLISHED SURVEYS AND FORM 990S 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 GOVERNANCE MATERIALS OF JUNIOR ACHIEVEMENT USA. THE COMMITTEE FOLLOWED THE PROCESS TO ESTABLISH THE REBUTTABLE PRESUMPTION THAT COMPENSATION PAID TO THE ORGANIZATION'S CEO AND OTHER TOP MANAGEMENT PROFESSIONALS FOR PURPOSES OF SECTION 4958 BY RELYING ON PROFESSIONAL ADVICE IN THE WRITTEN OPINION OF REASONABLENESS FROM THE INDEPENDENT COMPENSATION CONSULTANT. THIS REVIEW PROCESS IS CONDUCTED ANUALLY AND WAS LAST COMPLETED IN 2025. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED BY OUR EXTERNAL AUDIT FIRM WITH THE ASSISTANCE OF THE JA USA FINANCE TEAM. A DRAFT OF THE COMPLETED FORM 990 IS SUPPLIED FOR THE FOUNDATION BOARD TO REVIEW BEFORE FILING THE 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 DIRECTORS AND MEMBERS OF THE COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. Form 990, Part VI, Line 19 Required documents available to the public JUNIOR ACHIEVEMENT USA FOUNDATION MAKES ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. JUNIOR ACHIEVEMENT USA 12320 ORACLE BLVD STE 310 COLORADO SPRINGS CO 80921 841267604 EDUCATION CO 501(c)(3) 7 NA true JUNIOR ACHIEVEMENT USA HEALTH & WELFARE 12320 ORACLE BLVD STE 310 COLORADO SPRINGS CO 80921 841223492 EE BENEFITS CO 501(c)(9) JA USA false 3DE NATIONAL LLC 3565 PIEDMONT ROAD NE BLDG 1 ATLANTA GA 30305 831444494 EDUCATION GA 501(c)(3) 7 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 true false true false false false false false false true true true true true false false false JUNIOR ACHIEVEMENT USA P 307037 CASH