2024-05-10T09:09:18-05:00 2023-06-30 420714325 RSM US LLP 6 S Patterson Blvd Dayton OH 45402 990 2022-07-01 314385042 Junior Achievement of Central Ohio Inc JUNI 6147043707 68 East Second Ave Columbus OH 43201 Mike Davis President 6147043707 2024-05-08 1 Mike Davis XXX-XX-XXXX 1 Karen O Crim P00368385 9372980201 2024-05-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Mike Davis 68 East Second Ave Columbus OH 43201 5986609 0 X www.jacols.org X 1950 OH To inspire and prepare young people to succeed in a global economy and to own their future economic success. 45 45 34 2199 0 0 2030053 5653029 227964 235649 18430 -14756 57178 -24618 2333625 5849304 16000 15500 0 0 1276441 1709319 12699 0 468733 837054 1166071 2142194 2890890 191431 2958414 1614332 6157023 348181 1916802 1266151 4240221 To inspire and prepare young people to succeed in a global economy and to own their future economic success. 0 0 1429002 15500 0 JA in the Classroom - These learning experiences can be integrated into every classroom from Kindergarten through 12th grade. The learning experiences come in many different forms and delivery styles, from the Career Speaker Series, where volunteers share their career path in one-hour sessions, full-day learning experiences that teach students about real-world concepts, to a semester-long financial literacy course. All programs meet state and national standards for reading, mathematics, social studies, and work and career readiness to teach students about financial literacy, workforce readiness, and entrepreneurship. Approximately 14,918 students were impacted by the programs in 2022-2023. 790118 0 235649 JA Biztown - Fifth-grade students complete a four-week economics curriculum about financial literacy, workforce readiness, and entrepreneurship before visiting JA BizTown, where they make important decisions for their businesses and town, connecting classroom learning to the real world. JA BizTown connects students with employers from various sectors and is supported by employer and community volunteers. The program reached 8,395 students in 2022-2023. 2219120 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 34 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 45 45 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 OH X Mike Davis 6147043707 68 East Second Ave Columbus OH 43201 Tammy Izzo Chairman 5.00 X X 0 0 0 Beth Alloway Vice Chairman 2.00 X X 0 0 0 Marv Briskey Treasurer 2.00 X X 0 0 0 David Paragas Secretary 2.00 X X 0 0 0 Wayne Bateman Board Member 1.00 X 0 0 0 Julie Battles Board Member 1.00 X 0 0 0 James Benson Board Member 1.00 X 0 0 0 Brad Borders Board Member 1.00 X 0 0 0 Sue Cornish Board Member 1.00 X 0 0 0 Terry Dyer Board Member 1.00 X 0 0 0 Julie Fire Board Member 1.00 X 0 0 0 Nicole Fraley Board Member 1.00 X 0 0 0 Paul Francois Board Member 1.00 X 0 0 0 Jason Gambone Board Member 1.00 X 0 0 0 Lisa Gossett Board Member until Dec 2022 1.00 X 0 0 0 Aaron Greene Board Member 1.00 X 0 0 0 Larry Grischow Board Member 1.00 X 0 0 0 Mike Higgins Board Member 1.00 X 0 0 0 Jason Hollar Board Member 1.00 X 0 0 0 Tia Holliman Board Member 1.00 X 0 0 0 Katie Hurley Board Member 1.00 X 0 0 0 Mark James Board Member until Aug 2022 1.00 X 0 0 0 John Kellogg Board Member 1.00 X 0 0 0 Mark Koenig Board Member 1.00 X 0 0 0 Doug Kourie Board Member 1.00 X 0 0 0 Jason Leonard Board Member 1.00 X 0 0 0 Linda Madison Board Member 1.00 X 0 0 0 Roger Madison Board Member 1.00 X 0 0 0 Richard Martorano Board Member 1.00 X 0 0 0 Kass Matt Board Member 1.00 X 0 0 0 Teresa McIntyre Board Member 1.00 X 0 0 0 Bernadette Minton Board Member 1.00 X 0 0 0 Craig Mohre Board Member 1.00 X 0 0 0 Mahesh Nagarkatti Board Member 1.00 X 0 0 0 John Ness Board Member 1.00 X 0 0 0 Vic Paini Board Member 1.00 X 0 0 0 Disha Patel Board Member 1.00 X 0 0 0 Matt Prescott Board Member 1.00 X 0 0 0 Martyn Redgrave Board Member 1.00 X 0 0 0 Marc Reitter Board Member 1.00 X 0 0 0 Mike Rowe Board Member 1.00 X 0 0 0 Angie Rybalt Board Member 1.00 X 0 0 0 Jeff Sopp Board Member 1.00 X 0 0 0 Christopher Starr Board Member 1.00 X 0 0 0 Juan Torres Board Member 1.00 X 0 0 0 Tami Van Tassell Board Member 1.00 X 0 0 0 Kim Zavislak Board Member 1.00 X 0 0 0 Mike Davis President 40.00 X 171671 0 20870 Mike Fulwider COO 40.00 X 136963 0 28618 Elizabeth Tyburski SVP Development & Communications 40.00 X 125000 0 0 Peter Crozier AVP Program Innovation 40.00 X 100387 0 0 534021 0 49488 4 0 1 0 0 712578 4940451 5653029 Program Service Fees 900099 235649 235649 235649 7935 7935 21298 0 21298 21298 21298 3490 0 26181 3490 -26181 -22691 -22691 53500 712578 111124 -57624 -57624 Worker's Comp Refund 900099 11708 11708 11708 5849304 235649 0 -39374 X 15500 15500 361406 270082 42839 48485 1107046 883450 41953 181643 22444 17947 4497 105828 77959 12259 15610 112595 86001 9398 17196 44200 44200 352760 195598 17370 139792 3187 2897 110 180 111178 81346 4819 25013 35935 26243 3669 6023 158548 140822 9925 7801 15387 11435 1496 2456 926 676 95 155 169115 169115 56417 51179 1983 3255 26299 19206 2685 4408 Maintenance Supplies an 87409 77843 5356 4210 Program Materials 77750 64861 4880 8009 Bad Debt Expense 26960 26960 2890890 2219120 203037 468733 810276 1538766 10551 60916 146426 828882 54145 69272 5457 13520 2173601 414219 355362 1759382 232115 296944 0 1589341 1614332 6157023 188322 187045 115325 667 15367 10290 29167 1718800 348181 1916802 X 534945 1806431 731206 2433790 1266151 4240221 1614332 6157023 X 2958414 15222 434 X 0 1 X 1 0 X 2078388 1279018 2066146 2030053 5653029 13106634 2078388 1279018 2066146 2030053 5653029 13106634 2182220 10924414 68494 65893 63594 59036 29233 286250 30176 11708 41884 13434768 1440456 0.81310 0.93420 X Schedule A, Part II, Line 10, Explanation of Other Income: Workers Comp Refund - 2021 Amount: $ 30,176. 2022 Amount: $ 11,708. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1282447 38559 1243888 99039 57048 41991 792115 318612 473503 1759382 Right-of-Use Assets 1589341 1589341 Related-Party Debt 12500 Operating Lease Liabilities 1706300 1718800 X 5864960 15222 434 15656 5849304 0 5849304 2890890 0 2890890 0 2890890 Part X, Line 2: The Organization follows FASB guidance on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBTI). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. At June 30, 2023, there were no unrecognized tax benefits identified or recorded as liabilities. The Organization files Form 990 in the U.S. federal jurisdiction and the state of Ohio. With few exceptions, the Organization is no longer subject to examination by the Internal Revenue Service for years before 2019. Part XI, Line 2d - Other Adjustments: Change in Funds Held by Others 434. Hall of Fame 198256 170256 28000 27818 40934 Casino Night 537722 512222 25500 25408 10991 950 1 30100 30100 5023 766078 712578 53500 53226 10991 46907 111124 -57624 1 Scholarships 14 15500 Part I, Line 2: To ensure that funds are used for the intended purpose of educational expenses, the scholarship checks are written directly to the college or university and applied to the students' accounts. X X X X 0 0 0 0 0 0 0 0 0 Mike Davis President 171671 0 0 0 0 0 5028 0 15842 0 192541 0 0 0 Mike Fulwider COO 136963 0 0 0 0 0 4138 0 24480 0 165581 0 0 0 Form 990, Part VI, Section B, line 11b Prior to finalizing the Form 990, a draft of the return is reviewed by the finance staff and audit committee. To respect the wishes of donors to remain anonymous, Junior Achievement of Central Ohio has chosen not to provide a full disclosure copy of the 990 to the full Board of Directors. The Board does, however, receive a full report less the donor names and addresses prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The Organization has a conflict of interest form that is completed by all affected parties and is updated annually. All potential conflicts are to be disclosed on an annual basis. If a board member has any influence over transactions, that board member is required to immediately disclose, in writing, to the President and CEO or to the Chairman of the board (in the case of the President) the existence of an actual or potential conflict of interest. Management will investigate the relationship, determine if a conflict of interest exists and determine what action, if any, is required. The trustee or officer shall refrain from exercising any discretion in his or her capacity as such in connection with the matter in which such conflict of interest exists. Form 990, Part VI, Section B, line 15 The President's compensation is determined by analysis of prevailing compensation levels at similar-sized organizations for the similar position and adjusted based on financial ability of the Organization to sustain that compensation level. The same process applies for determination of compensation of key employees. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy, and financial statements are available upon request for the same period of time as set forth in IRC Section 6104(d). Form 990, Part IX, line 11g Professional Fees: Program service expenses 195,598. Management and general expenses 17,370. Fundraising expenses 139,792. Total expenses 352,760. Form 990, Part XI, line 9: Change in Funds Held by Others 434.