Civic Intelligence

Junior Achievement of Wisconsin Inc

EIN 39-0826295 • 501(c)3 • Milwaukee, WI

Profile

Junior achievement of wisconsin, inc. Serves a franchised area of ja usa, inc. The organization was created for the purpose of enhancing wisconsin's economic vitality by providing young people and the changing workforce with experience-based economic education through partnerships that are responsive to business, education, and community needs. The organization prepares young people to successfully navigate their economic future. Through learning experiences that simulate future success and support career discovery. Ja programs provide students with the financial literacy, entrepreneurship and work readiness skills that they will need to become responsible citizens and succeed in a global economy.

11111 West Liberty DriveMilwaukee, WI 53224

wisconsin.ja.org

Siviq Scores

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

Liabilities / Assets

26th percentile

0.03x

Higher debt load relative to assets than 26% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

44th percentile

0.17x

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

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

10th percentile

-26%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

64th percentile

$230,877

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

32nd percentile

-0.5%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

34th percentile

0.2%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Using 2023 Form 990 data because the latest 2024 filing does not report standard financial totals.

Assets

Up

$23,699,588

Up $1,014,183 (+4.5%) from 2022

Liabilities

Up

$1,117,580

Up $297,103 (+36%) from 2022

Net Assets

Up

$22,582,008

Up $717,080 (+3.3%) from 2022

Revenue

Up

$4,556,732

Up $63,378 (+1.4%) from 2022

Expenses

Up

$4,936,582

Up $557,777 (+13%) from 2022

Net Income

Down

-$379,850

Down $494,399 (-432%) from 2022

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $15,005,611Liabilities 2010: $330,786Net Assets 2010: $14,674,8252010Assets 2011: $17,038,715Liabilities 2011: $617,204Net Assets 2011: $16,421,5112011Assets 2012: $17,142,176Liabilities 2012: $460,439Net Assets 2012: $16,681,7372012Assets 2013: $18,648,280Liabilities 2013: $320,127Net Assets 2013: $18,328,1532013Assets 2014: $19,539,476Liabilities 2014: $499,638Net Assets 2014: $19,039,8382014Assets 2015: $18,474,843Liabilities 2015: $360,706Net Assets 2015: $18,114,1372015Assets 2016: $18,209,452Liabilities 2016: $453,452Net Assets 2016: $17,756,0002016Assets 2017: $19,021,452Liabilities 2017: $458,198Net Assets 2017: $18,563,2542017Assets 2018: $19,312,274Liabilities 2018: $454,710Net Assets 2018: $18,857,5642018Assets 2019: $20,372,726Liabilities 2019: $1,611,275Net Assets 2019: $18,761,4512019Assets 2020: $22,890,583Liabilities 2020: $2,442,545Net Assets 2020: $20,448,0382020Assets 2021: $25,670,610Liabilities 2021: $2,098,575Net Assets 2021: $23,572,0352021Assets 2022: $22,685,405Liabilities 2022: $820,477Net Assets 2022: $21,864,9282022Assets 2023: $23,699,588Liabilities 2023: $1,117,580Net Assets 2023: $22,582,0082023

Latest loaded filing

2023

Assets$23,699,588
Liabilities$1,117,580
Net Assets$22,582,008

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,545,6322010Expenses 2011: $4,193,7772011Expenses 2012: $4,633,9632012Revenue 2013: $5,957,432Expenses 2013: $4,820,849Net Income 2013: $1,136,5832013Revenue 2014: $5,130,890Expenses 2014: $4,999,091Net Income 2014: $131,7992014Revenue 2015: $4,703,703Expenses 2015: $5,339,391Net Income 2015: -$635,6882015Revenue 2016: $5,956,725Expenses 2016: $5,390,878Net Income 2016: $565,8472016Revenue 2017: $5,045,259Expenses 2017: $5,139,656Net Income 2017: -$94,3972017Revenue 2018: $5,075,091Expenses 2018: $4,892,382Net Income 2018: $182,7092018Revenue 2019: $5,765,060Expenses 2019: $5,771,165Net Income 2019: -$6,1052019Revenue 2020: $7,224,772Expenses 2020: $4,322,508Net Income 2020: $2,902,2642020Revenue 2021: $3,770,604Expenses 2021: $3,948,376Net Income 2021: -$177,7722021Revenue 2022: $4,493,354Expenses 2022: $4,378,805Net Income 2022: $114,5492022Revenue 2023: $4,556,732Expenses 2023: $4,936,582Net Income 2023: -$379,8502023

Latest loaded filing

2023

Revenue$4,556,732
Expenses$4,936,582
Net Income-$379,850

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.7$1.12$22.6$4.56$4.94$0.38
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$22.7$0.82$21.9$4.49$4.38$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.7$2.10$23.6$3.77$3.95$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.9$2.44$20.4$7.22$4.32$2.90
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.4$1.61$18.8$5.77$5.77$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.3$0.45$18.9$5.08$4.89$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.0$0.46$18.6$5.05$5.14$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.2$0.45$17.8$5.96$5.39$0.57
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.5$0.36$18.1$4.70$5.34$0.64
2014Detailed filing. Detailed filing data is available for this year.$19.5$0.50$19.0$5.13$5.00$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.6$0.32$18.3$5.96$4.82$1.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.1$0.46$16.7$4.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.0$0.62$16.4$4.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.0$0.33$14.7$3.55
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 17, 2022
Return Version
2020v4.2
Gross Receipts
$4,313,496
Mission and Program Overview

Mission

Junior achievement of wisconsin, inc. Serves a franchised area of ja usa, inc. The organization was created for the purpose of enhancing wisconsin's economic vitality by providing young people and the changing workforce with experience-based economic education through partnerships that are responsive to business, education, and community needs. The organization prepares young people to successfully navigate their economic future through learning experiences that simulate future success and support career discovery. Ja programs provide students with the financial literacy, entrepreneurship and work readiness skills that they will need to become responsible citizens and succeed in a global economy.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$8,386,738$11,868,547▲ $3,481,809
Land, Buildings, and Equipment, Net$8,350,453$8,074,702▼ $275,751
Savings and Temporary Cash Investments$3,239,546$3,745,640▲ $506,094
Pledges and Grants Receivable$2,629,160$1,648,864▼ $980,296
Accounts Receivable$35,278$212,761▲ $177,483
Other Notes and Loans Receivable, Net$123,819$0▼ $123,819
Cash and Non-Interest-Bearing Accounts$60,686$63,111▲ $2,425
Prepaid Expenses and Deferred Charges$64,903$56,985▼ $7,918
Total Assets$22,890,583$25,670,610▲ $2,780,027
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,169,034$1,028,034▼ $141,000
Other Liabilities$615,312$611,860▼ $3,452
Accounts Payable and Accrued Expenses$639,649$440,731▼ $198,918
Grants Payable$18,550$17,950▼ $600
Total Liabilities$2,442,545$2,098,575▼ $343,970
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,027,133$17,829,528▲ $2,802,395
Net Assets With Donor Restrictions$5,420,905$5,742,507▲ $321,602
Total Net Assets Fund Balance$20,448,038$23,572,035▲ $3,123,997
Total Liabilities and Net Assets / Fund Balance$22,890,583$25,670,610▲ $2,780,027

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,867,274$732,092$7,599,366
Equipment$335,322$1,454,023$1,789,345
Land$860,406-$860,406
Other Land Buildings$11,700$27,299$38,999

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$7,573,574$420,271▲ $3,162,357$235,125$10,921,077
2020$7,547,844-▲ $151,053$125,323$7,573,574
2019$6,298,896$1,241,991▲ $291,965$285,008$7,547,844
2018$6,033,257$66,815▲ $666,189$467,365$6,298,896
2017$5,508,774$4,117▲ $901,665$381,299$6,033,257
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael FrohnaPresidentFT$217,885$33,496$251,381

Board Members and Trustees

NameTitle
Kara KaiserChair
Troy CarrothersVice Chair
Aaron GrundmanDirector
April DunnDirector
Arthur SmithDirector
Brad SchlossmannDirector
Bret WagnerDirector
Brian AdamDirector
Bruce ArensmeierDirector
Bruce LanserDirector
Chad CundiffDirector
Charles MellowesDirector
Chris CaseyDirector
Christine AndersonDirector
DOUG O'CONNORDirector
Dave WalshDirector
Dr Katrice CottonDirector
Dr Robert TattersonDirector
Dr Susan a MayDirector
Ed MaginotDirector
Guy SmithDirector
Holly ReillyDirector
Jack EneaDirector
James MeyerDirector
James QuinlanDirector
Jay RothmanDirector
Jennifer GreenDirector
Jennifer WolffDirector
Jennifer ZiererDirector
Jill BrzeskiDirector
Joanne SzymaszekDirector
Joe Van DervenDirector
John Haynes IiiDirector
John HowardDirector
John Koss JrDirector
John SpludeDirector
Joseph GehrkeDirector
Karen HungDirector
Kaushal ChariDirector
Kurt BechtholdDirector
Kyle KlotzbuecherDirector
Laura ThurowDirector
Lori BechtholdDirector
Mark MetzendorfDirector
Matt HunterDirector
Michael DarrowDirector
Michael SchulzeDirector
Michael SheppardDirector
Nancy SennettDirector
Paul DanolaDirector
Paul HultgrenDirector
Peter KordusDirector
Raymond WilsonDirector
Reggie NewsonDirector
Rick ParraDirector
Robert CowenDirector
Robert LandwehrDirector
Samuel DickmanDirector
Sang KimDirector
Shannon HuotDirector
Stacey RennDirector
Steve CramerDirector
Susan FronkDirector
Ted CrandallDirector
Tena HoagDirector
Thomas Doerr JrDirector
Thomas Hauske JrDirector
Thomas IannaconeDirector
Tim DaanenDirector
Tim PloetzDirector
Timothy ReardonDirector
Tom KissingerDirector
Troy BartoshevichDirector
William NasgovitzDirector
William StoneDirector
Yan ArsenaultDirector
Sean TorinusSecretary
Sarah LauberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,504,587
Program Service Revenue
$0
Investment Income
$292,793
Other Revenue
$-26,776
All Other Contributions
$1,914,505
Change in Net Assets
$-177,772

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 Table168$35,517Fair Value
Securities Publicly Traded4$11,245Selling Price
Other Non Cash Contri Table6$8,500Fair Value
Total Noncash Contributions178$55,262-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,737,554
Revenue Not Reported on Financial Statements
$33,050
Revenue Not Reported on Form 990
$3,358,792
Other Revenue Adjustments
$33,050
Total Revenue per Audited Statements
$7,096,346
Total Revenue per Form 990
$3,770,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,461,494
Other Expenses$1,453,832
Total Fundraising Expense$490,199
Grants and Similar Amounts Paid$33,050
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,364,865$183,989$268,957$1,817,811
Depreciation Depletion$359,307$8,807$8,861$376,975
Payments to Affiliates$315,198--$315,198
Current Officers, Directors, Trustees, and Key Employees$98,850$49,425$98,850$247,125
Occupancy$200,840$6,370$6,385$213,595
Other Employee Benefits$162,654$14,817$27,855$205,326
Payroll Taxes$101,773$10,217$24,156$136,146
Insurance$73,899$7,213$442$81,554
Office Expenses$69,553$4,835$3,981$78,369
Pension Plan Contributions$48,125-$6,961$55,086
Fees for Services Other$27,273$1,893$7,273$36,439
Grants to Domestic Individuals$33,050--$33,050
All Other Expenses$28,753$-2,873$6,321$32,201
Fees for Services Accounting$20,216$1,348$5,391$26,955
Other Expenses$25,507$37,906$21,371$25,507
Travel$3,858$198$96$4,152
Total Functional Expenses$3,117,539$340,638$490,199$3,948,376

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,972,349
Total Expenses per Form 990$3,948,376
Expenses per Audited Statements$3,915,326
Expenses Not Reported on Form 990$57,023
Expenses Not Reported on Financial Statements$33,050
Other Expense Adjustments$33,050
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$208,634
Fundraising Gross Income$118,626
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Business Challenges$215,370$21,000$13,683$7,317
Hall of Fame - Wbhf$187,678$13,500$36,590$-23,090
Total Events$877,837$118,626$208,634$-90,008
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance - Ppp Funds$611,860
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 A, Line 1

The officers of the corporation, standing committee chairs, three to five district area representatives and select ad hoc members shall form a statewide executive committee which, between meetings of the full board of directors, shall exercise the powers of the board of directors, including approval of quarterly budgets (september-december, january-march, april-june), as may be necessary.

Form 990, Part VI, Section A, Line 1

For 2020-2021, due to the pandemic, the board allocated the quarterly budget approval to the executive committee of the board.

Form 990, Part VI, Section A, Line 2

Kurt and lori bechthold are husband and wife.

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

The audit committee, upon authority of the board, will review and approve the tax return prior to the 990 being filed.

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

The board development committee reviews all the conflict of interest statements. Any issues that arise from the review will be brought to the executive committee's attention.

Form 990, Part VI, Section B, Line 15

The president's salary is reviewed by the executive committee. The committee receives compensation data from ja usa for the president position as well as market data for our region. The hr committee will review the compensation data provided by ja usa as well as local market compensation data.

Form 990, Part VI, Section C, Line 19

All documents are available upon request at the offices of the organization.

Filing and Contact Details

Filer

Filer Name
Junior Achievement of Wisconsin Inc
EIN
39-0826295
Phone
4145773800
Address
11111 WEST LIBERTY DRIVE, MILWAUKEE, WI 53224

Signing Officer

Name
Michael Frohna
Title
President
Phone
4145773800
Signed
2022-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Frohna
Formed
1950
Legal Domicile
Wi
Voting Board Members
89
Independent Board Members
89
Employees
80
Volunteers
509

Preparer

Firm
Cliftonlarsonallen Llp
Address
8215 GREENWAY BOULEVARD SUITE 600, MIDDLETON, WI 53562
Preparer
Kimberly Anderson
Phone
6086628600
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The organization's endowment funds are to be used for general operations.

PART X, LINE 2:

The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). The organization is also exempt from wisconsin income taxes.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expenses reported as grants/scholarships 33,050.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expenses reported as grants/scholarships 33,050.

Raw XML AppendixShowing 400 of 1,145 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.

Path#Value
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IRS990/ActivityOrMissionDesc0TO INSPIRE AND PREPARE YOUNG PEOPLE TO SUCCEED IN A GLOBAL ECONOMY.
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IRS990/Desc0ELEMENTARY GRADE PROGRAMS - STUDENTS LEARN THE BASIC CONCEPTS OF BUSINESS AND ECONOMICS AND HOW MAKING SMART FINANCIAL DECISIONS BENEFITS THEIR FAMILY AND COMMUNITY. THE SEQUENTIAL ACTIVITIES BUILD ON STUDIES FROM EACH PRECEDING GRADE AND PREPARE STUDENTS FOR SECONDARY SCHOOL AND LIFELONG LEARNING. VOLUNTEERS INSPIRE STUDENTS TO THINK ABOUT MAKING CHOICES FOR FUTURE SUCCESS. 21,822 STUDENTS IN 1,163 CLASSES.
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IRS990/Form990PartVIISectionAGrp/PersonNm68WILLIAM STONE
IRS990/Form990PartVIISectionAGrp/PersonNm69YAN ARSENAULT

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