Civic Intelligence

Junior Achievement of Central Indiana Inc

EIN 35-1003695 • 501(c)3 • Indianapolis, IN

Profile

To empower young people to own their future success.

7435 N Keystone Avenue BIndianapolis, IN 46240

www.jaindy.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.07x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.16x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

76th percentile

24%

Higher net margin than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$320,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

78th percentile

18%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-8.6%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$9,890,485

Up $1,495,394 (+18%) from 2023

Liabilities

Up

$698,410

Up $10,790 (+1.6%) from 2023

Net Assets

Up

$9,192,075

Up $1,484,604 (+19%) from 2023

Revenue

Down

$4,298,300

Down $402,761 (-8.6%) from 2023

Expenses

Up

$3,286,106

Up $385,488 (+13%) from 2023

Net Income

Down

$1,012,194

Down $788,249 (-44%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2010: $592,821Liabilities 2010: $1,775,157Net Assets 2010: -$1,182,3362010Assets 2011: $465,461Liabilities 2011: $1,701,354Net Assets 2011: -$1,235,8932011Assets 2012: $792,072Liabilities 2012: $113,663Net Assets 2012: $678,4092012Assets 2013: $744,639Liabilities 2013: $95,491Net Assets 2013: $649,1482013Assets 2014: $1,144,470Liabilities 2014: $95,818Net Assets 2014: $1,048,6522014Assets 2015: $1,038,250Liabilities 2015: $133,559Net Assets 2015: $904,6912015Assets 2016: $812,332Liabilities 2016: $259,210Net Assets 2016: $553,1222016Assets 2017: $1,784,497Liabilities 2017: $192,052Net Assets 2017: $1,592,4452017Assets 2018: $1,932,901Liabilities 2018: $254,010Net Assets 2018: $1,678,8912018Assets 2019: $1,287,966Liabilities 2019: $202,665Net Assets 2019: $1,085,3012019Assets 2020: $6,928,779Liabilities 2020: $409,557Net Assets 2020: $6,519,2222020Assets 2021: $6,819,813Liabilities 2021: $435,556Net Assets 2021: $6,384,2572021Assets 2022: $5,835,841Liabilities 2022: $283,975Net Assets 2022: $5,551,8662022Assets 2023: $8,395,091Liabilities 2023: $687,620Net Assets 2023: $7,707,4712023Assets 2024: $9,890,485Liabilities 2024: $698,410Net Assets 2024: $9,192,0752024

Highlighted filing

2024

Assets$9,890,485
Liabilities$698,410
Net Assets$9,192,075

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $1,471,8402010Expenses 2011: $1,017,7122011Expenses 2012: $1,009,4292012Expenses 2013: $1,133,6872013Revenue 2014: $1,648,551Expenses 2014: $1,278,983Net Income 2014: $369,5682014Revenue 2015: $1,200,635Expenses 2015: $1,329,628Net Income 2015: -$128,9932015Revenue 2016: $1,623,382Expenses 2016: $1,959,983Net Income 2016: -$336,6012016Revenue 2017: $3,001,247Expenses 2017: $1,961,924Net Income 2017: $1,039,3232017Revenue 2018: $2,210,469Expenses 2018: $2,124,023Net Income 2018: $86,4462018Revenue 2019: $1,786,191Expenses 2019: $2,384,781Net Income 2019: -$598,5902019Revenue 2020: $7,668,818Expenses 2020: $2,234,897Net Income 2020: $5,433,9212020Revenue 2021: $1,422,811Expenses 2021: $1,892,908Net Income 2021: -$470,0972021Revenue 2022: $2,240,758Expenses 2022: $2,327,553Net Income 2022: -$86,7952022Revenue 2023: $4,701,061Expenses 2023: $2,900,618Net Income 2023: $1,800,4432023Revenue 2024: $4,298,300Expenses 2024: $3,286,106Net Income 2024: $1,012,1942024

Highlighted filing

2024

Revenue$4,298,300
Expenses$3,286,106
Net Income$1,012,194

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.89$0.70$9.19$4.30$3.29$1.01
2023Detailed filing. Detailed filing data is available for this year.$8.40$0.69$7.71$4.70$2.90$1.80
2022Detailed filing. Detailed filing data is available for this year.$5.84$0.28$5.55$2.24$2.33$0.09
2021Detailed filing. Detailed filing data is available for this year.$6.82$0.44$6.38$1.42$1.89$0.47
2020Detailed filing. Detailed filing data is available for this year.$6.93$0.41$6.52$7.67$2.23$5.43
2019Detailed filing. Detailed filing data is available for this year.$1.29$0.20$1.09$1.79$2.38$0.60
2018Detailed filing. Detailed filing data is available for this year.$1.93$0.25$1.68$2.21$2.12$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.78$0.19$1.59$3.00$1.96$1.04
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.26$0.55$1.62$1.96$0.34
2015Detailed filing. Detailed filing data is available for this year.$1.04$0.13$0.90$1.20$1.33$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.14$0.10$1.05$1.65$1.28$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.10$0.65$1.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.11$0.68$1.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$1.70$1.24$1.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$1.78$1.18$1.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$4,548,318
Mission and Program Overview

Mission

To empower young people to own their future success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,346,357$3,700,752▲ $354,395
Savings and Temporary Cash Investments$2,462,019$3,128,384▲ $666,365
Investments Other Securities$1,108,133$1,289,391▲ $181,258
Accounts Receivable$623,242$638,858▲ $15,616
Pledges and Grants Receivable$54,142$407,650▲ $353,508
Cash and Non-Interest-Bearing Accounts$279,423$302,732▲ $23,309
Intangible Assets$118,424$62,955▼ $55,469
Prepaid Expenses and Deferred Charges$6,000$18,793▲ $12,793
Land, Buildings, and Equipment, Net$8,934$13,662▲ $4,728
Inventories for Sale or Use$4,882$4,882→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$8,395,091$9,890,485▲ $1,495,394
Other Assets Total$383,535$322,426▼ $61,109
Liabilities
Accounts Payable and Accrued Expenses$290,435$366,698▲ $76,263
Other Liabilities$388,540$330,802▼ $57,738
Deferred Revenue$8,645$910▼ $7,735
Total Liabilities$687,620$698,410▲ $10,790
Net Assets / Fund Balance
Net Assets With Donor Restrictions$6,329,324$6,791,475▲ $462,151
Net Assets Without Donor Restrictions$1,378,147$2,400,600▲ $1,022,453
Total Net Assets Fund Balance$7,707,471$9,192,075▲ $1,484,604
Total Liabilities and Net Assets / Fund Balance$8,395,091$9,890,485▲ $1,495,394

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,781$111,025$119,806
Leasehold Improvements$4,881$5,815$10,696
Other Securities$94,944--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$4,454,490-▲ $621,324-$4,990,143
2022$4,112,289-▲ $342,201-$4,454,490
2021$4,878,184-▼ $510,813$229,593$4,112,289
2020$4,541,106-▲ $349,684-$4,878,184
2019$0$4,500,000▲ $41,106-$4,541,106
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer BurkPresidentFT$235,617$84,383$320,000
Alyssa AndisEVP of Strategy & ProgramsFT$124,649$29,283$153,932
Kacy WendlingVP of DevelopmentFT$120,338$14,676$135,014
Tracey TraubVP of Finance & OperationsFT$90,336$27,661$117,997

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,424,844
Program Service Revenue
$609,137
Investment Income
$264,319
Other Revenue
$0
All Other Contributions
$2,268,656
Change in Net Assets
$1,012,194

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 Table7$67,274Cost
Food Inventory10$8,152Cost
Other Non Cash Contri Table1$750Cost
Total Noncash Contributions18$76,176-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,990,969
Revenue Not Reported on Financial Statements
$307,331
Revenue Not Reported on Form 990
$505,073
Other Revenue Adjustments
$282,825
Total Revenue per Audited Statements
$4,496,042
Total Revenue per Form 990
$4,298,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,767,571
Other Expenses$1,235,710
Total Fundraising Expense$354,250
Grants and Similar Amounts Paid$282,825
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$808,801$101,020$161,993$1,071,814
Current Officers, Directors, Trustees, and Key Employees$350,890$43,826$70,279$464,995
Occupancy$330,765$7,338$9,794$347,897
Grants to Domestic Individuals$282,825--$282,825
Office Expenses$145,321$123$2,698$148,142
All Other Expenses$92,540$4,825$23,312$120,677
Other Employee Benefits$79,038$9,872$15,830$104,740
Fees for Services Other$86,273$0$12,178$98,451
Payroll Taxes$69,290$8,654$13,878$91,822
Depreciation Depletion$81,289$2,900$3,867$88,056
Pension Plan Contributions$25,807$3,223$5,170$34,200
Travel$17,346$1,895$9,800$29,041
Fees for Service Investment Mgmnt Fees-$24,506-$24,506
Conferences and Meetings$13,958$1,524$7,886$23,368
Other Expenses$10,425$2,441$9,380$22,246
Fees for Services Accounting$10,097$9,133-$19,230
Information Technology$10,449$545$2,632$13,626
Advertising$8,254-$4,643$12,897
Fees for Services Legal-$328-$328
Total Functional Expenses$2,709,494$222,362$354,250$3,286,106

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,286,106
Total Expenses per Audited Statements$3,011,438
Expenses per Audited Statements$2,978,775
Expenses Not Reported on Financial Statements$307,331
Other Expense Adjustments$282,825
Expenses Not Reported on Form 990$32,663
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$166,291
Fundraising Gross Income$166,291
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hall of Fame$206,398$106,160$43,688$62,472
Indy's Best & Brightest$132,705$60,087$17,341$42,746
Total Events$339,103$166,247$166,247$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right-of-use liabilities - net of current portion$260,867
Right-of-use liabilities - current portion$69,935
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, Line 14

The organization is in the process of implementing a written document retention and destruction policy. This question will be answered yes on the 6/30/2025 tax return.

Form 990, Part VI, Line 1A Delegate broad authority to A committee

The Executive Committee is composed of the Chairman, Treasurer, Secretary and five board members. During the intervals between meetings of the Board of Directors, and subject to the limitations imposed by law, by the Bylaws, or by resolutions of the Board of Directors, the Executive Committee has and may exercise all of the powers of the Board of Directors with respect to the management of the business and affairs of the Corporation. From time to time, the Executive Committee may also formulate and recommend to the Board of Directors, for its approval, general policies regarding the management of the business and affairs of the Corporation.

Form 990, Part VI, Line 2 Family/business relationships amongst interested persons

Mark Shaffer and Adam Shaffer - Family relationship

Form 990, Part VI, Line 11B Review of form 990 by governing body

Form 990 is prepared by an independent CPA firm and reviewed in detail by appropriate officers and management and is sent to the Board Finance & Audit Committees for their review. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.

Form 990, Part VI, Line 12C Conflict of interest policy

Board members, administrative officers and management personnel are required to complete a disclosure and compliance statement annually. Compliance is monitored and ultimately determined by the President and board of directors. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The organization's Executive Committee reviews and analyzes performance criteria and goals, along with the comparative salary data from multiple sources, including Equi-Comp for all officers. The data is discussed and a formal recommendation regarding compensation is approved and documented.

Form 990, Part VI, Line 15B Process to establish compensation of other employees

See narrative for Form 990, Part VI, Line 15a.

Form 990, Part VI, Line 19 Required documents available to the public

The governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Junior Achievement of Central Indiana Inc
EIN
35-1003695
Phone
3172525900
Address
7435 N Keystone Avenue B, Indianapolis, IN 46240

Signing Officer

Name
Jennifer Burk
Title
President
Phone
3172525900
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1957
Legal Domicile
In
Voting Board Members
52
Independent Board Members
52
Employees
18
Volunteers
3,800

Preparer

Firm
CRI Capin Crouse Advisors LLC
Address
345 Massachusetts Ave Suite 300, Indianapolis, IN 46204
Preparer
Sara Tibbott
Phone
5055022746
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

Pursuant to the fund documents, the endowment permits distributions of income only, not principal. The income from the funds is to be used to create sustainable operations for the organization, including technology enhancements and development capacity.

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

Scholarships - 282825

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

Scholarships - 282825

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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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