Civic Intelligence

Junior Achievement of Southeastern Michigan Inc

EIN 38-1348535 • 501(c)3 • Detroit, MI

View Organization Page

Profile

The organization is dedicated to educating students in grades k-12 across southeastern michigan about entrepreneurship, work readiness, and financial literacy through experiential, hands-on programs. The programs help prepare young people for the real world by showing them how to generate income and effectively manage it, how to create jobs which make their communities more robust, and how to apply entrepreneurial thinking to the workplace. Students put these lessons into action and learn the value of contributing to their communities. The organization's unique approach allows volunteers from the community to deliver our curriculum while sharing their experiences with students. Embodying the heart of the organization, the classroom volunteers transform the key concepts of the lessons into a message that inspires and empowers students to believe in themselves, showing them, they can make a difference in the world.

577 East Larned StreetDetroit, MI 48226

www.jamichigan.org

Siviq Scores

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

Liabilities / Assets

44th percentile

0.09x

Higher debt load relative to assets than 44% of similar nonprofits.

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

Liabilities / Revenue

50th percentile

0.16x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

74th percentile

20%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

84th percentile

$266,316

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

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

Asset Growth

44th percentile

2.2%

Faster asset growth than 44% of similar nonprofits.

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

Revenue Growth

28th percentile

-4.4%

Faster revenue growth than 28% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$6,964,437

Up $147,151 (+2.2%) from 2024

Liabilities

Down

$602,814

Down $588,515 (-49%) from 2024

Net Assets

Up

$6,361,623

Up $735,666 (+13%) from 2024

Operations
Liabilities / Revenue50th percentileNet Margin74th percentile

Revenue

Down

$3,831,895

Down $176,533 (-4.4%) from 2024

Expenses

Down

$3,062,757

Down $80,553 (-2.6%) from 2024

Net Income

Down

$769,138

Down $95,980 (-11%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $3,387,536Liabilities 2011: $520,377Net Assets 2011: $2,867,1592011Assets 2012: $3,141,151Liabilities 2012: $210,528Net Assets 2012: $2,930,6232012Assets 2013: $3,091,030Liabilities 2013: $108,518Net Assets 2013: $2,982,5122013Assets 2014: $3,379,518Liabilities 2014: $40,629Net Assets 2014: $3,338,8892014Assets 2015: $3,426,579Liabilities 2015: $33,862Net Assets 2015: $3,392,7172015Assets 2016: $3,565,932Liabilities 2016: $92,635Net Assets 2016: $3,473,2972016Assets 2017: $3,616,698Liabilities 2017: $94,457Net Assets 2017: $3,522,2412017Assets 2018: $3,703,564Liabilities 2018: $140,808Net Assets 2018: $3,562,7562018Assets 2019: $3,675,658Liabilities 2019: $104,978Net Assets 2019: $3,570,6802019Assets 2020: $3,765,054Liabilities 2020: $237,552Net Assets 2020: $3,527,5022020Assets 2021: $3,976,478Liabilities 2021: $331,613Net Assets 2021: $3,644,8652021Assets 2022: $4,097,069Liabilities 2022: $267,739Net Assets 2022: $3,829,3302022Assets 2023: $4,838,526Liabilities 2023: $200,773Net Assets 2023: $4,637,7532023Assets 2024: $6,817,286Liabilities 2024: $1,191,329Net Assets 2024: $5,625,9572024Assets 2025: $6,964,437Liabilities 2025: $602,814Net Assets 2025: $6,361,6232025

Highlighted filing

2025

Assets$6,964,437
Liabilities$602,814
Net Assets$6,361,623
Open 2025 Filing

Operations Trend

Revenue Growth28th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,042,0672011Expenses 2012: $1,076,7692012Revenue 2013: $1,022,322Expenses 2013: $1,001,361Net Income 2013: $20,9612013Revenue 2014: $1,399,252Expenses 2014: $1,070,844Net Income 2014: $328,4082014Revenue 2015: $1,397,750Expenses 2015: $1,342,545Net Income 2015: $55,2052015Revenue 2016: $1,391,896Expenses 2016: $1,296,352Net Income 2016: $95,5442016Revenue 2017: $1,528,621Expenses 2017: $1,507,255Net Income 2017: $21,3662017Revenue 2018: $1,770,445Expenses 2018: $1,745,140Net Income 2018: $25,3052018Revenue 2019: $1,914,365Expenses 2019: $1,947,311Net Income 2019: -$32,9462019Revenue 2020: $1,658,031Expenses 2020: $1,764,059Net Income 2020: -$106,0282020Revenue 2021: $1,521,772Expenses 2021: $1,485,872Net Income 2021: $35,9002021Revenue 2022: $1,987,873Expenses 2022: $1,747,073Net Income 2022: $240,8002022Revenue 2023: $2,820,071Expenses 2023: $2,042,022Net Income 2023: $778,0492023Revenue 2024: $4,008,428Expenses 2024: $3,143,310Net Income 2024: $865,1182024Revenue 2025: $3,831,895Expenses 2025: $3,062,757Net Income 2025: $769,1382025

Highlighted filing

2025

Revenue$3,831,895
Expenses$3,062,757
Net Income$769,138
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,964,437
Liabilities
$602,814
Net assets
$6,361,623
Revenue
$3,831,895
Expenses
$3,062,757
Net income
$769,138
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.96$0.60$6.36$3.83$3.06$0.77
2024Detailed filing. Detailed filing data is available for this year.$6.82$1.19$5.63$4.01$3.14$0.87
2023Detailed filing. Detailed filing data is available for this year.$4.84$0.20$4.64$2.82$2.04$0.78
2022Detailed filing. Detailed filing data is available for this year.$4.10$0.27$3.83$1.99$1.75$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.98$0.33$3.64$1.52$1.49$0.04
2020Detailed filing. Detailed filing data is available for this year.$3.77$0.24$3.53$1.66$1.76$0.11
2019Detailed filing. Detailed filing data is available for this year.$3.68$0.10$3.57$1.91$1.95$0.03
2018Detailed filing. Detailed filing data is available for this year.$3.70$0.14$3.56$1.77$1.75$0.03
2017Summary only. Only limited summary data is available for this year.$3.62$0.09$3.52$1.53$1.51$0.02
2016Detailed filing. Detailed filing data is available for this year.$3.57$0.09$3.47$1.39$1.30$0.10
2015Detailed filing. Detailed filing data is available for this year.$3.43$0.03$3.39$1.40$1.34$0.06
2014Detailed filing. Detailed filing data is available for this year.$3.38$0.04$3.34$1.40$1.07$0.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.09$0.11$2.98$1.02$1.00$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$0.21$2.93$1.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.39$0.52$2.87$1.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 27, 2026
Return Version
2024v5.5
Gross Receipts
$5,361,602
Mission and Program Overview

Mission

The organization is dedicated to educating students in grades kindergarten through twelve about entrepeneurship, work readiness and financial literacy through experiential, hands-on programs. The programs help prepare young people for the real world by showing them how to generate wealth and effectively manage it, how to create jobs which make their communities more robust, and how to apply entrepeneurial thinking to the workplace. Students put these lessons into action and learn the value of contributing to their communities. Junior achievement's unique approach allows volunteers from the community to deliver our curriculum while sharing their experiences with students. Embodying the heart of junior achievement, the classroom volunteers transform the key concepts of the lessons into a message that inspires and empowers students to believe in themselves, showing them they can make a difference in the world.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,941,408$3,356,425▲ $1,415,017
Savings and Temporary Cash Investments$3,101,749$2,660,371▼ $441,378
Investments in Publicly Traded Securities$411,140$439,214▲ $28,074
Pledges and Grants Receivable$1,209,724$293,151▼ $916,573
Cash and Non-Interest-Bearing Accounts$138,330$202,059▲ $63,729
Prepaid Expenses and Deferred Charges$14,935$13,217▼ $1,718
Total Assets$6,817,286$6,964,437▲ $147,151
Liabilities
Accounts Payable and Accrued Expenses$500,583$340,518▼ $160,065
Other Liabilities$690,746$262,296▼ $428,450
Total Liabilities$1,191,329$602,814▼ $588,515
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,899,575$5,222,919▲ $1,323,344
Net Assets With Donor Restrictions$1,726,382$1,138,704▼ $587,678
Total Net Assets Fund Balance$5,625,957$6,361,623▲ $735,666
Total Liabilities and Net Assets / Fund Balance$6,817,286$6,964,437▲ $147,151

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,725,380$1,654,766$4,380,146
Other Land Buildings$205,629$343,392$549,021
Equipment$189,416$50,227$239,643
Land$236,000-$236,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2025$411,140-▲ $29,074-$439,214
2024$359,163-▲ $67,477-$411,140
2023$323,147-▲ $43,516-$359,163
2022$370,201-▼ $33,054-$323,147
2021$285,659-▲ $88,542-$370,201
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason LeePresident & CEOFT$212,494$53,822$266,316
Cindy BaznerSenior VP & COO (ended 5/25)FT$175,331$42,192$217,523
Crystal SmithVP of PhilanthropyFT$133,707$44,376$178,083
Anita MartinezSenior VP & COOFT$145,605$11,706$157,311
BETH O'CONNORVP of ProgramsFT$133,279$19,660$152,939

Board Members and Trustees

NameTitle
Rhonda LaurencelleChair
Scott MullanImmediate Past Chair
Rhonda McnallyVice Chair
Amy SchultzDirector
Brian Mac LeanDirector
Carrie UhlDirector
Chris ScottDirector
Chris SpaudeDirector
Christopher WeissDirector
Cleb SiansiDirector
Daveda ColbertDirector
David CampbellDirector
David FlynnDirector
Dimitrius HutchersonDirector
Elizabeth RogersDirector
Gary AbernathyDirector
Gerald ChiddickDirector
Gordon DidierDirector
Greg BurnickDirector
Jason CoffmanDirector
Jeff GlaserDirector
Josie HunwickDirector
Leigh SchultenoverDirector
Linda Ratliff-watkinsDirector
Margaret MuzzinDirector
Meghan StoreyDirector
Michael DolsonDirector
Mitchell DangremondDirector
Navia MccloudDirector
Reuben MaxbauerDirector
Rick MattoonDirector
Rod WrightDirector
Ryan GiacoloneDirector
Sidhartha NairDirector
Stefanie KimballDirector
Stephanie MarianosDirector
William SheaDirector
Jessica HerronSecretary
Howard L Dow IiiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,724,809
Program Service Revenue
$4,139
Investment Income
$139,530
Other Revenue
$-36,583
All Other Contributions
$1,057,319
Change in Net Assets
$769,138

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,830,116
Revenue Not Reported on Financial Statements
$1,779
Revenue Not Reported on Form 990
$94,860
Total Revenue per Audited Statements
$3,924,976
Total Revenue per Form 990
$3,831,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,662,996
Other Expenses$1,398,761
Total Fundraising Expense$376,733
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$874,955$126,498$164,386$1,165,839
Fees for Services Other$347,456$18,775$22,735$388,966
Current Officers, Directors, Trustees, and Key Employees$179,557$26,484$34,199$240,240
Office Expenses$111,749$32,387$29,943$174,079
Payroll Taxes$87,000$15,381$18,825$121,206
Depreciation Depletion$30,483$60,351$12,028$102,862
Other Employee Benefits$73,434$12,982$15,890$102,306
Other Expenses$92,292$6,492$20,520$92,292
Travel$60,940$7,170$9,793$77,903
Insurance$25,479$6,064$7,422$38,965
Pension Plan Contributions$23,978$4,239$5,188$33,405
Fees for Services Accounting$20,726$4,058$4,966$29,750
All Other Expenses$5,553$9,313$3,390$18,256
Conferences and Meetings$10,822$6,344$440$17,606
Fees for Services Lobbying$14,400--$14,400
Occupancy$13,716--$13,716
Fees for Service Investment Mgmnt Fees-$1,779-$1,779
Grants to Domestic Individuals$1,000--$1,000
Total Functional Expenses$2,286,093$399,931$376,733$3,062,757

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,189,310
Total Expenses per Form 990$3,062,757
Expenses per Audited Statements$3,060,978
Expenses Not Reported on Form 990$128,332
Expenses Not Reported on Financial Statements$1,779
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$109,151
Fundraising Gross Income$65,420
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Amerisure Golf$199,220$40,620$32,672$7,948
Ja Inspire$271,433$24,800$6,872$17,928
Total Events$522,563$65,420$109,151$-43,731
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mde Accrued Liabilities$262,296
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 A, Line 4

“The organization updated their bylaws in february 2024. Changes included establishing an audit committee to oversee the engagement of an independent auditor to provide audit services, review the annual reports and periodic audits of the auditor, communicate the findings to the board of directors, and work to resolve any issues with the auditor.”

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

“A copy of the form 990 is reviewed by the full board before it is submitted.”

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

“The organization's conflict of interest policy is reviewed at the annual board meeting and all directors and staff sign a form annually.”

Form 990, Part VI, Section B, Line 15

“To assist in determining the ceo and other staff officer's compensation, the organization utilizes junior achievement of usa's equi-comp information system. The salary ranges are based on local program data and take into consideration local labor costs and competitiveness with similar sized jobs in the industry. Salaries were last reviewed during the year ended june 30, 2025.”

Form 990, Part VI, Section C, Line 19

“The organization makes their governing documents, conflict of interest policy, and financial statements available to the public upon request. The 990 and audited financial statements are available on our website.”

Filing and Contact Details

Filer

Filer Name
Junior Achievement of Southeastern
EIN
38-1348535
Phone
3139622550
Address
577 EAST LARNED STREET, DETROIT, MI 48226

Signing Officer

Name
Jason Lee
Title
President & CEO
Phone
3139622550
Signed
2026-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Lee
Formed
1949
Legal Domicile
Mi
Voting Board Members
39
Independent Board Members
39
Employees
14
Volunteers
854

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Amber Rathbun CPA
Phone
5173237500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contractors: program service expenses 341,917. Management and general expenses 17,690. Fundraising expenses 21,407. Total expenses 381,014. Other consulting and professional fees: program service expenses 5,539. Management and general expenses 1,085. Fundraising expenses 1,328. Total expenses 7,952.”

FORM 990 PART IX, STATEMENT OF FUNCTIONAL EXPENSES:

“During the fiscal year, the organization implemented a leadership transition and off-boarded several executives. In accordance with standard accounting practices, the related separation and accrued compensation costs were recorded as management and general expenses. These non-recurring, one-time expenses resulted in a temporary increase in the percentage of total expenses allocated to management and general for the year. Absent these transition costs, the organization's management and general expense ratio would have been consistent with prior periods.”

Financial Statement Notes

PART V, LINE 4:

“In 1978, a scholarship fund was created as a result of contributions from a donor to create a permanent endowment fund for the organization. The purpose of the scholarship fund is to award scholarships to worthy junior achievement participants to assist them in attending a college, professional, or vocational school of their choice. The principal contribution amount totaling $110,500 is permanently restricted and only the earnings on the account are to be used to distribute scholarships. Funds are currently held in a mutual fund investment account with jp morgan securities llc.”

PART X, LINE 2:

“In the preparation of tax returns, tax positions are taken based on interpretation of federal, state, and local income tax laws. Management periodically reviews and evaluates the status of uncertain tax positions and makes estimates of amounts, including interest and penalties, ultimately due or owed. No amounts have been identified, or recorded, as uncertain tax positions. Federal, state, and local tax returns generally remain open for examination by various taxing authorities for a period of three to four years.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 109,151. Loss on disposal 19,181.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 109,151. Loss on disposal 19,181.”

Raw XML AppendixShowing 400 of 923 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/TitleTxt33DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt35TREASURER

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