Civic Intelligence

Junior Achievement of Northern In

EIN 35-0922731 • 501(c)3 • Fort Wayne, IN

Profile

The mission statement of jani is: to inspire and prepare young people to succeed in a global economy.

550 East Wallen RoadFort Wayne, IN 46825

www.jani.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.20x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.33x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

32nd percentile

-1.7%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$250,619

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

37th percentile

0.3%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

77th percentile

32%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$9,704,360

Up $28,717 (+0.3%) from 2024

Liabilities

Up

$1,961,051

Up $120,587 (+6.6%) from 2024

Net Assets

Down

$7,743,309

Down $91,870 (-1.2%) from 2024

Revenue

Up

$6,014,405

Up $1,447,895 (+32%) from 2024

Expenses

Up

$6,117,985

Up $386,773 (+6.7%) from 2024

Net Income

Up

-$103,580

Up $1,061,122 (+91%) from 2024

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2014: $3,273,183Liabilities 2014: $241,014Net Assets 2014: $3,032,1692014Assets 2017: $4,143,878Liabilities 2017: $383,790Net Assets 2017: $3,760,0882017Assets 2018: $4,365,244Liabilities 2018: $641,150Net Assets 2018: $3,724,0942018Assets 2019: $3,650,628Liabilities 2019: $888,592Net Assets 2019: $2,762,0362019Assets 2020: $4,482,854Liabilities 2020: $1,511,096Net Assets 2020: $2,971,7582020Assets 2021: $6,445,953Liabilities 2021: $989,589Net Assets 2021: $5,456,3642021Assets 2022: $7,556,619Liabilities 2022: $576,544Net Assets 2022: $6,980,0752022Assets 2023: $10,905,837Liabilities 2023: $1,987,903Net Assets 2023: $8,917,9342023Assets 2024: $9,675,643Liabilities 2024: $1,840,464Net Assets 2024: $7,835,1792024Assets 2025: $9,704,360Liabilities 2025: $1,961,051Net Assets 2025: $7,743,3092025

Highlighted filing

2025

Assets$9,704,360
Liabilities$1,961,051
Net Assets$7,743,309

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2014: $2,575,769Expenses 2014: $2,751,446Net Income 2014: -$175,6772014Revenue 2017: $3,084,175Expenses 2017: $3,385,153Net Income 2017: -$300,9782017Revenue 2018: $3,811,741Expenses 2018: $3,861,352Net Income 2018: -$49,6112018Revenue 2019: $3,188,965Expenses 2019: $4,144,965Net Income 2019: -$956,0002019Revenue 2020: $3,413,843Expenses 2020: $3,763,184Net Income 2020: -$349,3412020Revenue 2021: $5,934,258Expenses 2021: $3,518,966Net Income 2021: $2,415,2922021Revenue 2022: $6,668,651Expenses 2022: $5,044,164Net Income 2022: $1,624,4872022Revenue 2023: $7,539,520Expenses 2023: $5,641,003Net Income 2023: $1,898,5172023Revenue 2024: $4,566,510Expenses 2024: $5,731,212Net Income 2024: -$1,164,7022024Revenue 2025: $6,014,405Expenses 2025: $6,117,985Net Income 2025: -$103,5802025

Highlighted filing

2025

Revenue$6,014,405
Expenses$6,117,985
Net Income-$103,580

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$7,083,099
Mission and Program Overview

Mission

The mission statement of jani is: to inspire and prepare young people to succeed in global economy.

The mission statement of jani is: to inspire and prepare young people to succeed in a global economy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,005,318$3,336,058▲ $330,740
Investments in Publicly Traded Securities$2,510,256$2,050,595▼ $459,661
Land, Buildings, and Equipment, Net$1,520,728$1,399,934▼ $120,794
Pledges and Grants Receivable$682,260$597,222▼ $85,038
Accounts Receivable$170,525$478,630▲ $308,105
Prepaid Expenses and Deferred Charges$109,428$188,199▲ $78,771
Savings and Temporary Cash Investments$94,311$99,344▲ $5,033
Total Assets$9,675,643$9,704,360▲ $28,717
Other Assets Total$1,582,817$1,554,378▼ $28,439
Liabilities
Other Liabilities$1,298,006$1,228,038▼ $69,968
Accounts Payable and Accrued Expenses$321,595$582,022▲ $260,427
Deferred Revenue$220,863$150,991▼ $69,872
Total Liabilities$1,840,464$1,961,051▲ $120,587
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,806,060$6,677,433▼ $128,627
Net Assets With Donor Restrictions$1,029,119$1,065,876▲ $36,757
Total Net Assets Fund Balance$7,835,179$7,743,309▼ $91,870
Total Liabilities and Net Assets / Fund Balance$9,675,643$9,704,360▲ $28,717

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$342,174$1,076,287$1,418,461
Leasehold Improvements$1,044,426$208,885$1,253,311
Other Land Buildings$13,334$23,031$36,365
Other Assets Org$50,353--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lena YarianPresidentPT$79,412$14,557$93,969

Board Members and Trustees

NameTitle
Andy VeenstraBoard Chairm
Amy LehrmanVice Chair
Kathy RogersBoard Secret
Adam JonesDirector
Bill KhorshidDirector
Carolyn Spake-leeperDirector
Chloe MyersDirector
Chris FedeleDirector
Chris NiezerDirector
Corinna LaddDirector
Dan CopelandDirector
Dan PalmerDirector
Dana BerkesDirector
Daniel SchmitzDirector
Darren VogtDirector
Dean OakesDirector
Denise OnestDirector
Dr Bill TolerDirector
Dr Daniel StokerDirector
Dr Lance RicheyDirector
Elaine JonesDirector
Gautam BorooahDirector
Greg RoebelDirector
Heather SchoeglerDirector
J ArnoldDirector
Jason KrauskopfDirector
Jay WilhelmDirector
Jeff BellDirector
Jeff BenzingDirector
Jill BussaDirector
John BurdaDirector
John FergusonDirector
John Henry IiiDirector
Julianne LassusDirector
Justin CrawDirector
Katie DavisDirector
Luke SquiresDirector
Marilyn HissongDirector
Michael EarlsDirector
Michael MishlerDirector
Michelle HetrickDirector
Mike KamphuesDirector
Mohamad DahoukDirector
Morgan BoudlerDirector
Nicole RexrothDirector
Rex PetersDirector
Rick WilliamsDirector
Ron HowardDirector
Stan AdamsDirector
Stefanie GerardotDirector
David JeansExecutive Me
Dr Mark DanielExecutive Me
Eric OttingerExecutive Me
GREG O'DANIELExecutive Me
Mike WallaceExecutive Me
Ron TurpinExecutive Me
Steve FinkExecutive Me
Tony TranquillExecutive Me
Troy PanningExecutive Me
Brad SmutsFinance Comm
Andy BrooksImmediate Pa
Revenue and Support

Revenue Composition

Contributions and Grants
$5,204,506
Program Service Revenue
$685,293
Investment Income
$212,139
Other Revenue
$-87,533
All Other Contributions
$2,357,271
Change in Net Assets
$-103,580

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table525$110,006Fair Market Value
Other Non Cash Contri Table1$5,322Fair Market Value
Other Non Cash Contri Table1$1,500Fair Market Value
Total Noncash Contributions527$116,828-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,428,389
Other Expenses$2,689,596
Total Fundraising Expense$966,662
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,761,815$431,912$718,038$2,911,765
Payments to Affiliates$407,698$101,924-$509,622
Other Employee Benefits$141,019$26,606$57,473$225,098
Payroll Taxes$129,369$31,591$52,775$213,735
Depreciation Depletion$178,756$9,931$9,931$198,618
Occupancy$148,397$8,244$8,245$164,886
Office Expenses$97,090$5,528$5,528$108,146
Fees for Services Other$6,909$6,369$59,636$72,914
Travel$58,122-$10,257$68,379
Pension Plan Contributions$42,249$3,766$17,219$63,234
Insurance$53,817$2,990$2,990$59,797
Information Technology$36,113$2,006$2,007$40,126
Fees for Services Lobbying$36,000--$36,000
Advertising$33,654--$33,654
Fees for Services Accounting-$29,500-$29,500
Other Expenses$20,582$16,571$18,863$20,582
Current Officers, Directors, Trustees, and Key Employees-$14,557-$14,557
Fees for Service Investment Mgmnt Fees-$4,917-$4,917
Interest-$4,273-$4,273
Fees for Services Legal-$2,654-$2,654
Total Functional Expenses$4,440,067$711,256$966,662$6,117,985
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$510,774
Fundraising Gross Income$201,687
Gaming Direct Expenses$87,570
Gaming Gross Income$51,782
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wine & Beer Fes$255,523-$74,258-
Elkhart Events$285,579$40,390$30,604$9,786
Total Events$1,449,529$201,687$510,774$-309,087
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$1,228,038
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

This form is reviewed by members of the finance committee and board of directors prior to filing.

Form 990, Page 6, Part VI, Line 12C

Junior achievement asks each employee to affirm understanding of an adherence to a conflict of interest statement either in the form prescribed by ja usa or as locally developed and approved by ja usa. The policy requires that the declaration be signed annually. Conflict of interest statement and declaration procedure: ja usa requires that all employees and area board members complete and annually update a conflict of interest statement and declaration as a method of disclosing an ethically resolving potential conflicts of interest (policy 6.9 of ja usa policies manual). Possible conflict of interest situations may exist when an employee or area board member has an outside personal economic interest that has the potential of being at variance with the best interests of junior achievement. Even though such interests may result in no financial detriment to the organization, they may nevertheless influence or impair the exercise of independent judgment by the individual involved. Without attempting to cover all possible relationships, conflicts of interest may arise under these types of situations with the organization's vendors, competitors, donors, and customers: 1. Acting in the capacity of a director, officer, sole proprietor, partner, employee, or a paid consultant or advisor to any vendor, competitor, donor, or customer. 2. Having a substantial financial interest in any firm that does business with junior achievement. 3. Engaging in a conduct that is competitive or damaging to junior achievement. 4. Accepting loans, advances, or excessive gifts or entertainment from any organization that does business with junior acheivement. Should any transaction or act of an employee or area board member constitute a possible conflict of interest, the individual is required to disclose all of the relevant facts for consideration to determine whether a conflict of interest actually exists and, if so, the manner in which it should be resolved. All employees and area board members are required to complete and sign a conflict of interest statement and declaration upon assuming their ja responsibilities and annually thereafter. Compliance questions pertaining to area presidents should be referred to area board chairs. Compliance questions regarding area board chairs and compliance questions that cannot be resolved at the area level should be referred to the ja usa senior vice president, human resources, or his or her designee(s) for review.

Form 990, Page 6, Part VI, Line 15A

There is a compensation committee that meets to set these salaries. The committee uses the career and compensation framework designed by willis towers watson. This is a market-based approach that is anchored in market competitiveness and closely correlated with our organization's size and geographic location.

Form 990, Page 6, Part VI, Line 15B

There is a compensation committee that meets to set these salaries. The committee uses the career and compensation framework designed by willis towers watson. This is a market-based approach that is anchored in market competitiveness and closely correlated with our organization's size and geographic location.

Form 990, Page 6, Part VI, Line 19

Jani makes its governing documents, conflict of interest policy, and financial statements available to the public during the tax year upon request.

Filing and Contact Details

Filer

Filer Name
Junior Achievement of Northern in
EIN
35-0922731
Phone
2604842543
Address
550 EAST WALLEN ROAD, FORT WAYNE, IN 46825

Signing Officer

Name
Lena Yarian
Title
President
Phone
2604842543
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lena Yarian
Formed
1953
Legal Domicile
In
Voting Board Members
61
Independent Board Members
61
Employees
111
Volunteers
8,322

Preparer

Firm
Haines Isenbarger & Skiba LLC
Address
6418 LIMA ROAD, FORT WAYNE, IN 46818
Preparer
Cassie J Dunn
Phone
2604369500
Supplemental Narrative

Additional Explanations

Form 990, Part III

(continued from line 4a) the program empowers, inspires and better prepares students for life after graduation by giving education real-world context through case studies with local and national companies which require teamwork through small group student collaboration. This 3de model helps students develop skills by encouraging creativity, cultural agility, critical thinking, collaboration, problem-solving and self-direction. The program expanded into five local high schools beginning in 2024-25. Ja jobspark is a career and work ready program that connects area students to businesses and organizations to spark their interest in careers. It provides the opportunity for students to learn about the skills, education, and training needed to achieve their career goals. Ja hosts an in-person interactive career expo for 8th and 9th grade students, and a virtual career expo for 8th 12th grade students. Both events bring schools and industry professionals together through a fun, engaging, and interactive experience. Ja career ignite is an interactive in-person experience for high school students that connects them to post-secondary opportunities: employment, enrollment, enlistment, and entrepreneurship. This career fair helps students navigate their next steps in life by bringing together information about colleges, careers, military service, and entrepreneurship opportunities in northern indiana. Students explore their future pathways to prepare for next steps towards future career goals.

Form 990, Part XI, Line 9

Change in beneficial interest 16,604

Financial Statement Notes

Schedule D, Page 3, Part X

Junior achievement of northern indiana, inc. And junior achievement of northern indiana foundation, inc. Are exempt from income taxes under section 501(c)(3) of the united states internal revenue code, and qualify for the charitable contribution deduction. They have been classified as organizations that are not private foundations under section 509(a) of the internal revenue code. They are also exempt from state income taxes. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. Management has analyzed the tax positions taken and has concluded that as of june 30, 2025, there are no uncertain positions it has taken or expects to take that would require recognition of a liability (or asset) or disclosure in the financial statements. The organizations are subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes the organizations are no longer subject to examination by taxing authorities for years before june 30, 2022.

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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/Desc0JA IN-SCHOOL PROGRAMS: THE IN-SCHOOL PROGRAMS INCLUDE 17 SEQUENTIAL THEMES FOR PRE-K THROUGH 12TH GRADE. STUDENTS LEARN CONCEPTS OF FINANCIAL LITERACY, WORKFORCE READINESS AND ENTREPRENEURSHIP. THE SEQUENTIAL ACTIVITIES BUILD ON STUDIES FROM EACH PRECEDING GRADE AND PREPARE STUDENTS FOR THEIR FUTURES AND LIFELONG LEARNING. THE PROGRAMS WERE PRESENTED BY 2,326 TRAINED VOLUNTEERS THIS YEAR. IN 2022-23 JANI BEGAN A NEW HIGH SCHOOL PROGRAM CALLED 3DE BY JUNIOR ACHIEVEMENT IN TWO OF THE LOCAL HIGH SCHOOLS. IN 3DE, THE LEARNING EXPERIENCE IS RE-ENGINEERED TO BE AUTHENTICALLY CONNECTED TO THE WORLD THAT EXISTS BEYOND THE CLASSROOM WALLS. (CONTINUED ON SCH O)
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