Civic Intelligence

Junior Achievement of Oki Partners

EIN 32-0014307 • 501(c)3 • Cincinnati, OH

Profile

Junior achievement will ensure that every child in the region has a fundamental understanding of the free-enterprise system. Junior achievement (ja) helps kids understand the connection between personal responsibility, hard work, perseverance and success in work and in life.

2368 Victory Parkway Suite 301Cincinnati, OH 45206

www.japartners.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.28x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.24x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

28th percentile

-5.4%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

88th percentile

$182,609

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

14th percentile

-13%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

1.8%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,360,076

Up $213,181 (+19%) from 2023

Liabilities

Up

$379,807

Up $203,965 (+116%) from 2023

Net Assets

Up

$980,269

Up $9,216 (+0.9%) from 2023

Revenue

Up

$1,550,616

Up $243,688 (+19%) from 2023

Expenses

Up

$1,634,165

Up $465,805 (+40%) from 2023

Net Income

Down

-$83,549

Down $222,117 (-160%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2011: $376,936Liabilities 2011: $411,076Net Assets 2011: -$34,1402011Assets 2013: $429,309Liabilities 2013: $306,506Net Assets 2013: $122,8032013Assets 2014: $384,022Liabilities 2014: $214,884Net Assets 2014: $169,1382014Assets 2015: $348,597Liabilities 2015: $204,949Net Assets 2015: $143,6482015Assets 2016: $385,446Liabilities 2016: $206,441Net Assets 2016: $179,0052016Assets 2017: $473,156Liabilities 2017: $125,743Net Assets 2017: $347,4132017Assets 2018: $791,622Liabilities 2018: $119,172Net Assets 2018: $672,4502018Assets 2019: $896,945Liabilities 2019: $120,369Net Assets 2019: $776,5762019Assets 2020: $733,359Liabilities 2020: $428,627Net Assets 2020: $304,7322020Assets 2021: $943,262Liabilities 2021: $533,614Net Assets 2021: $409,6482021Assets 2022: $1,109,142Liabilities 2022: $276,657Net Assets 2022: $832,4852022Assets 2023: $1,146,895Liabilities 2023: $175,842Net Assets 2023: $971,0532023Assets 2025: $1,360,076Liabilities 2025: $379,807Net Assets 2025: $980,2692025

Highlighted filing

2025

Assets$1,360,076
Liabilities$379,807
Net Assets$980,269

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2011: $885,6582011Expenses 2013: $1,003,5202013Revenue 2014: $1,081,750Expenses 2014: $1,038,631Net Income 2014: $43,1192014Revenue 2015: $1,012,408Expenses 2015: $1,037,528Net Income 2015: -$25,1202015Revenue 2016: $1,108,501Expenses 2016: $1,072,511Net Income 2016: $35,9902016Revenue 2017: $1,088,904Expenses 2017: $1,024,346Net Income 2017: $64,5582017Revenue 2018: $1,390,886Expenses 2018: $1,065,849Net Income 2018: $325,0372018Revenue 2019: $1,269,424Expenses 2019: $1,165,298Net Income 2019: $104,1262019Revenue 2020: $670,526Expenses 2020: $1,142,370Net Income 2020: -$471,8442020Revenue 2021: $1,082,873Expenses 2021: $977,957Net Income 2021: $104,9162021Revenue 2022: $1,438,237Expenses 2022: $1,016,253Net Income 2022: $421,9842022Revenue 2023: $1,306,928Expenses 2023: $1,168,360Net Income 2023: $138,5682023Revenue 2025: $1,550,616Expenses 2025: $1,634,165Net Income 2025: -$83,5492025

Highlighted filing

2025

Revenue$1,550,616
Expenses$1,634,165
Net Income-$83,549

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.38$0.98$1.55$1.63$0.08
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.18$0.97$1.31$1.17$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.28$0.83$1.44$1.02$0.42
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.53$0.41$1.08$0.98$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.43$0.30$0.67$1.14$0.47
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.12$0.78$1.27$1.17$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.12$0.67$1.39$1.07$0.33
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.13$0.35$1.09$1.02$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.21$0.18$1.11$1.07$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.20$0.14$1.01$1.04$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.21$0.17$1.08$1.04$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.31$0.12$1.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.41$0.03$0.89
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 14, 2025
Return Version
2024v5.2
Gross Receipts
$2,088,563
Mission and Program Overview

Mission

Junior Achievement will ensure that every child in the region has a fundamental understanding of the free-enterprise system. Junior Achievement (JA) Helps kids understand the connection between personal responsibility, hard work, perseverance and success in work and in life.

To inspire and prepare young people to succeed in a global economy

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$971,022$936,939▼ $34,083
Cash and Non-Interest-Bearing Accounts$194,282$63,238▼ $131,044
Investments in Publicly Traded Securities$57,139$62,438▲ $5,299
Prepaid Expenses and Deferred Charges$27,861$23,756▼ $4,105
Land, Buildings, and Equipment, Net$5,344$4,562▼ $782
Accounts Receivable$12,500$3,000▼ $9,500
Pledges and Grants Receivable$500$2,471▲ $1,971
Total Assets$1,570,963$1,360,076▼ $210,887
Other Assets Total$302,315$263,672▼ $38,643
Liabilities
Other Liabilities$303,061$268,660▼ $34,401
Deferred Revenue$139,750$64,683▼ $75,067
Accounts Payable and Accrued Expenses$64,334$46,464▼ $17,870
Total Liabilities$507,145$379,807▼ $127,338
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$866,287$818,553▼ $47,734
Net Assets With Donor Restrictions$197,531$161,716▼ $35,815
Total Net Assets Fund Balance$1,063,818$980,269▼ $83,549
Total Liabilities and Net Assets / Fund Balance$1,570,963$1,360,076▼ $210,887

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,562$49,687$54,249
Other Assets Org$263,672--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeff TaylorPresident & CEOFT$168,600$14,009$182,609
John GarterControllerPT$67,656$5,292$72,948

Board Members and Trustees

NameTitle
Jennifer FitzpatrickChair
Robert GuidoImmediate Past Chair
Adam WesselDirector
Angie RoseDirector
Bijal ShahDirector
Brent DapperDirector
Brian CampbellDirector
Brian RigbyDirector
Brian WilsonDirector
Brien DicksonDirector
Craig TownsDirector
Dan GerkeDirector
Delisha MurrayDirector
Didier MeyerDirector
Greg YoungDirector
JOE D'AGOSTINODirector
Jim HeldmanDirector
Joe FairlessDirector
Kristi Eckert SchmittDirector
Marilyn ColemanDirector
Matt CrossinDirector
Matthew JessupDirector
Matthew ThomasDirector
Nina WileyDirector
Oscar RylandDirector
Patty BastiDirector
Pete RodishDirector
Phil ManningDirector
Rick WirthlinDirector
Rob BultDirector
Steve EderDirector
Tom DaskalakisDirector
Tom StanekDirector
Tommy LoveberryDirector
Will BrandtDirector
Steve HausslerAssistant Treasurer
Lytle ThomasSecretary
Jeffrey KujawaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,529,961
Program Service Revenue
$0
Investment Income
$49,687
Other Revenue
$-29,032
All Other Contributions
$735,105
Change in Net Assets
$-83,549

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table91$39,376Fair Market Value (FMV)
Total Noncash Contributions91$39,376-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,550,616
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$537,947
Total Revenue per Audited Statements
$2,088,563
Total Revenue per Form 990
$1,550,616
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,045,155
Other Expenses$588,010
Total Fundraising Expense$115,465
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$520,488$72,834$47,983$641,305
Current Officers, Directors, Trustees, and Key Employees$183,667$24,538$47,352$255,557
Other Employee Benefits$58,685$3,427$4,732$66,844
Payroll Taxes$52,854$7,396$4,873$65,123
Occupancy$47,528$5,411-$52,939
Office Expenses$30,541$4,284$4,284$39,109
Fees for Services Accounting$25,993$3,249$3,249$32,491
Other Expenses$32,052--$32,052
Insurance$21,792$2,421-$24,213
Pension Plan Contributions$14,334$837$1,155$16,326
Conferences and Meetings$6,661$3,452-$10,113
Travel$9,064-$1,007$10,071
Fees for Services Lobbying$6,160$770$770$7,700
All Other Expenses$2,258$60$25$2,343
Grants to Domestic Individuals$1,000--$1,000
Depreciation Depletion-$782-$782
Fees for Services Legal$279$35$35$349
Total Functional Expenses$1,389,204$129,496$115,465$1,634,165

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,172,112
Expenses per Audited Statements$1,634,165
Total Expenses per Form 990$1,634,165
Expenses Not Reported on Form 990$537,947
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$537,947
Fundraising Gross Income$498,570
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Cincinnati Golf$503,349$216,937$216,938$-1
Cincinnati Hof$356,836$109,740$109,740$0
Total Events$1,293,426$498,570$537,947$-39,377
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability, Net of Current Portion$231,165
Lease Liability, Current Portion$37,495
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is first sent to the audit committee for review. Once accepted, it is then sent to the regional board for approval.

Form 990, Part VI, Section B, Line 12C

Officers, directors, trustees, and employees are required to fill out a conflict of interest form annually

Form 990, Part VI, Section B, Line 15

The compensation committee makes all decisions on compensation of top management officials and other officers or key employees of the organization. Js usa provides data that reflects industry averages for specific jobs that are used as a guide for compensation decisions.

Form 990, Part VI, Section C, Line 19

The organization makes available all documents required by law.

Filing and Contact Details

Filer

Filer Name
Junior Achievement of Oki Partners
EIN
32-0014307
Phone
5133467100
Address
2368 VICTORY PARKWAY SUITE 301, CINCINNATI, OH 45206

Signing Officer

Name
Jeff Taylor
Title
President & CEO
Phone
5133467100
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Taylor
Formed
2002
Legal Domicile
Oh
Voting Board Members
39
Independent Board Members
38
Employees
16
Volunteers
500

Preparer

Firm
Clark Schaefer Hackett & Co
Address
1 EAST 4TH STREET, CINCINNATI, OH 45202
Preparer
Natosha Carr
Phone
5132413111
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 13A

KY,IN

FORM 990, PART XII, LINE 2C:

There has been no change to the oversight process from prior years.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses reported on part viii 537,947.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses reported on part viii 537,947.

Raw XML AppendixShowing 400 of 783 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm2ROB BULT
IRS990/Form990PartVIISectionAGrp/PersonNm3BRIAN CAMPBELL
IRS990/Form990PartVIISectionAGrp/PersonNm4MARILYN COLEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5MATT CROSSIN
IRS990/Form990PartVIISectionAGrp/PersonNm6JOE D'AGOSTINO
IRS990/Form990PartVIISectionAGrp/PersonNm7BRENT DAPPER
IRS990/Form990PartVIISectionAGrp/PersonNm8TOM DASKALAKIS
IRS990/Form990PartVIISectionAGrp/PersonNm9BRIEN DICKSON
IRS990/Form990PartVIISectionAGrp/PersonNm10KRISTI ECKERT SCHMITT
IRS990/Form990PartVIISectionAGrp/PersonNm11STEVE EDER
IRS990/Form990PartVIISectionAGrp/PersonNm12JOE FAIRLESS
IRS990/Form990PartVIISectionAGrp/PersonNm13DAN GERKE
IRS990/Form990PartVIISectionAGrp/PersonNm14JIM HELDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm15MATTHEW JESSUP
IRS990/Form990PartVIISectionAGrp/PersonNm16TOMMY LOVEBERRY
IRS990/Form990PartVIISectionAGrp/PersonNm17PHIL MANNING
IRS990/Form990PartVIISectionAGrp/PersonNm18DIDIER MEYER
IRS990/Form990PartVIISectionAGrp/PersonNm19DELISHA MURRAY
IRS990/Form990PartVIISectionAGrp/PersonNm20BRIAN RIGBY
IRS990/Form990PartVIISectionAGrp/PersonNm21PETE RODISH
IRS990/Form990PartVIISectionAGrp/PersonNm22ANGIE ROSE
IRS990/Form990PartVIISectionAGrp/PersonNm23OSCAR RYLAND
IRS990/Form990PartVIISectionAGrp/PersonNm24BIJAL SHAH
IRS990/Form990PartVIISectionAGrp/PersonNm25TOM STANEK
IRS990/Form990PartVIISectionAGrp/PersonNm26MATTHEW THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm27CRAIG TOWNS
IRS990/Form990PartVIISectionAGrp/PersonNm28ADAM WESSEL
IRS990/Form990PartVIISectionAGrp/PersonNm29NINA WILEY
IRS990/Form990PartVIISectionAGrp/PersonNm30BRIAN WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm31RICK WIRTHLIN
IRS990/Form990PartVIISectionAGrp/PersonNm32GREG YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm33JENNIFER FITZPATRICK
IRS990/Form990PartVIISectionAGrp/PersonNm34ROBERT GUIDO
IRS990/Form990PartVIISectionAGrp/PersonNm35LYTLE THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm36JEFFREY KUJAWA
IRS990/Form990PartVIISectionAGrp/PersonNm37STEVE HAUSSLER
IRS990/Form990PartVIISectionAGrp/PersonNm38JEFF TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm39JOHN GARTER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt34IMMEDIATE PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt35SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt36TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt37ASSISTANT TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt38PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt39CONTROLLER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
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IRS990/GrantsToDomesticIndividualsGrp/TotalAmt01000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00

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