Civic Intelligence

Junior Achievement of Central

EIN 56-0672085 • 501(c)3 • Charlotte, NC

Profile

Junior achievement is the world's largest organization dedicated to educating private and public school students in grades k-12 about entrepreneurship, workforce readiness, and financial literacy, through experiential, hands-on programs.

1701 N Graham St 100Charlotte, NC 28206

www.jacarolinas.org

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.57x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

1.33x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

49th percentile

4.1%

Higher net margin than 49% of similar nonprofits.

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

Top Officer Pay

84th percentile

$257,878

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

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

Asset Growth

35th percentile

-0.3%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

78th percentile

34%

Faster revenue growth than 78% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$5,899,464

Down $18,705 (-0.3%) from 2024

Liabilities

Down

$3,360,693

Down $125,578 (-3.6%) from 2024

Net Assets

Up

$2,538,771

Up $106,873 (+4.4%) from 2024

Operations
Liabilities / Revenue87th percentileNet Margin49th percentile

Revenue

Up

$2,520,937

Up $641,575 (+34%) from 2024

Expenses

Down

$2,418,292

Down $504,209 (-17%) from 2024

Net Income

Up

$102,645

Up $1,145,784 (+110%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$10M$5.0M$0Assets 2011: $733,753Liabilities 2011: $173,486Net Assets 2011: $560,2672011Assets 2012: $726,440Liabilities 2012: $247,436Net Assets 2012: $479,0042012Assets 2013: $806,990Liabilities 2013: $354,452Net Assets 2013: $452,5382013Assets 2014: $893,165Liabilities 2014: $423,017Net Assets 2014: $470,1482014Assets 2015: $1,030,925Liabilities 2015: $411,076Net Assets 2015: $619,8492015Assets 2016: $1,183,608Liabilities 2016: $226,965Net Assets 2016: $956,6432016Assets 2017: $1,318,765Liabilities 2017: $241,809Net Assets 2017: $1,076,9562017Assets 2018: $5,412,570Liabilities 2018: $1,866,041Net Assets 2018: $3,546,5292018Assets 2019: $9,557,581Liabilities 2019: $4,554,098Net Assets 2019: $5,003,4832019Assets 2020: $8,887,986Liabilities 2020: $4,515,310Net Assets 2020: $4,372,6762020Assets 2021: $8,744,900Liabilities 2021: $4,049,101Net Assets 2021: $4,695,7992021Assets 2022: $7,663,953Liabilities 2022: $3,383,855Net Assets 2022: $4,280,0982022Assets 2023: $7,512,318Liabilities 2023: $4,051,710Net Assets 2023: $3,460,6082023Assets 2024: $5,918,169Liabilities 2024: $3,486,271Net Assets 2024: $2,431,8982024Assets 2025: $5,899,464Liabilities 2025: $3,360,693Net Assets 2025: $2,538,7712025

Highlighted filing

2025

Assets$5,899,464
Liabilities$3,360,693
Net Assets$2,538,771
Open 2025 Filing

Operations Trend

Revenue Growth78th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,506,563Expenses 2011: $1,720,057Net Income 2011: -$213,4942011Expenses 2012: $1,485,4832012Expenses 2013: $1,451,4632013Revenue 2014: $1,474,822Expenses 2014: $1,439,255Net Income 2014: $35,5672014Revenue 2015: $1,606,690Expenses 2015: $1,482,377Net Income 2015: $124,3132015Revenue 2016: $1,788,154Expenses 2016: $1,436,777Net Income 2016: $351,3772016Revenue 2017: $1,760,903Expenses 2017: $1,646,125Net Income 2017: $114,7782017Revenue 2018: $4,054,169Expenses 2018: $1,574,366Net Income 2018: $2,479,8032018Revenue 2019: $3,705,795Expenses 2019: $2,259,769Net Income 2019: $1,446,0262019Revenue 2020: $1,706,543Expenses 2020: $2,341,898Net Income 2020: -$635,3552020Revenue 2021: $2,210,696Expenses 2021: $1,902,415Net Income 2021: $308,2812021Revenue 2022: $1,959,819Expenses 2022: $2,375,520Net Income 2022: -$415,7012022Revenue 2023: $1,805,555Expenses 2023: $2,625,045Net Income 2023: -$819,4902023Revenue 2024: $1,879,362Expenses 2024: $2,922,501Net Income 2024: -$1,043,1392024Revenue 2025: $2,520,937Expenses 2025: $2,418,292Net Income 2025: $102,6452025

Highlighted filing

2025

Revenue$2,520,937
Expenses$2,418,292
Net Income$102,645
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$5,899,464
Liabilities
$3,360,693
Net assets
$2,538,771
Revenue
$2,520,937
Expenses
$2,418,292
Net income
$102,645
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.90$3.36$2.54$2.52$2.42$0.10
2024Detailed filing. Detailed filing data is available for this year.$5.92$3.49$2.43$1.88$2.92$1.04
2023Detailed filing. Detailed filing data is available for this year.$7.51$4.05$3.46$1.81$2.63$0.82
2022Detailed filing. Detailed filing data is available for this year.$7.66$3.38$4.28$1.96$2.38$0.42
2021Detailed filing. Detailed filing data is available for this year.$8.74$4.05$4.70$2.21$1.90$0.31
2020Detailed filing. Detailed filing data is available for this year.$8.89$4.52$4.37$1.71$2.34$0.64
2019Detailed filing. Detailed filing data is available for this year.$9.56$4.55$5.00$3.71$2.26$1.45
2018Detailed filing. Detailed filing data is available for this year.$5.41$1.87$3.55$4.05$1.57$2.48
2017Detailed filing. Detailed filing data is available for this year.$1.32$0.24$1.08$1.76$1.65$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.18$0.23$0.96$1.79$1.44$0.35
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.41$0.62$1.61$1.48$0.12
2014Summary only. Only limited summary data is available for this year.$0.89$0.42$0.47$1.47$1.44$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.35$0.45$1.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.25$0.48$1.49
2011Summary only. Only limited summary data is available for this year.$0.73$0.17$0.56$1.51$1.72$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 21, 2026
Return Version
2024v5.2
Gross Receipts
$2,673,633
Mission and Program Overview

Mission

Junior achievement is the world's largest organization dedicated to educating private and public school students in grades k-12 about entrepreneurship, workforce readiness, and financial literacy, through experiential, hands-on programs.

Economic education of young people

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,664,067$3,384,471▼ $279,596
Pledges and Grants Receivable$217,564$715,175▲ $497,611
Savings and Temporary Cash Investments$383,667$246,116▼ $137,551
Cash and Non-Interest-Bearing Accounts$274,026$209,625▼ $64,401
Investments in Publicly Traded Securities$143,845$139,660▼ $4,185
Prepaid Expenses and Deferred Charges$21,665$50,343▲ $28,678
Accounts Receivable$15,235$18,651▲ $3,416
Inventories for Sale or Use$7,295$10,353▲ $3,058
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$5,918,169$5,899,464▼ $18,705
Other Assets Total$1,190,805$1,125,070▼ $65,735
Liabilities
Other Liabilities$1,892,919$1,800,989▼ $91,930
Mortgage Notes Payable Secured by Investment Property$1,494,554$1,461,798▼ $32,756
Accounts Payable and Accrued Expenses$94,431$97,506▲ $3,075
Deferred Revenue$4,367$400▼ $3,967
Total Liabilities$3,486,271$3,360,693▼ $125,578
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,062,834$1,680,827▼ $382,007
Net Assets With Donor Restrictions$369,064$857,944▲ $488,880
Total Net Assets Fund Balance$2,431,898$2,538,771▲ $106,873
Total Liabilities and Net Assets / Fund Balance$5,918,169$5,899,464▼ $18,705

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,364,420$1,703,633$5,068,053
Other Land Buildings$15,704$111,856$127,560
Equipment$4,347$116,888$121,235
Other Assets Org$13,399--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dorothy GormanPresident & CEOFT$209,891$47,987$257,878
Crystal TaylorVP of ProgramsFT$115,088$5,817$120,905

Board Members and Trustees

NameTitle
Mike RyanChair
Chip JohnsonFinance Chair
Melissa KilbyPresident & CEO
Derrick FernandoVice Chair
Ali IqbalBoard Member
Amy Noland PackBoard Member
Andree TaylorBoard Member
Ann WilliamsBoard Member
Ashleigh AndersonBoard Member
Austin WachterBoard Member
Brad JonesBoard Member
Brad YeckleyBoard Member
Brandi EdwardsBoard Member
Charles HortonBoard Member
Chris KuehnBoard Member
Diane MoraisBoard Member
Dr Melissa BalknightBoard Member
Eli KahnBoard Member
Jarod LatchBoard Member
Jeff KimbellBoard Member
Jon NarvesonBoard Member
Jon RickersBoard Member
LaShauna LowryBoard Member
Leigh WhitehurstBoard Member
Marie Hollis WilliamsBoard Member
Matt TrabuccoBoard Member
Matthew BelmontBoard Member
Neal DavisBoard Member
Nick RobyBoard Member
Nicole WhiteBoard Member
Pepe PorrataBoard Member
Piers WatesBoard Member
TJ McCulloughBoard Member
Tiara BrownBoard Member
Tracy WinklerBoard Member
Joe FernandezSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,331,253
Program Service Revenue
$171,507
Investment Income
$30,719
Other Revenue
$-12,542
All Other Contributions
$1,843,803
Change in Net Assets
$102,645

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$28,478Fair Market Value (FMV)
Total Noncash Contributions$28,478-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,520,937
Revenue Not Reported on Form 990
$195,673
Total Revenue per Audited Statements
$2,716,610
Total Revenue per Form 990
$2,520,937
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,394,210
Salaries, Compensation, and Employee Benefits$1,024,082
Total Fundraising Expense$398,403
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$424,157$86,391$255,656$766,204
Occupancy$427,472$9,872-$437,344
Depreciation Depletion$279,716$11,633$4,953$296,302
Current Officers, Directors, Trustees, and Key Employees$134,097$25,788$97,993$257,878
Interest$120,322$5,347$2,131$127,800
Fees for Services Other-$121,575-$121,575
Insurance-$46,388-$46,388
Other Expenses$15,999$7,263$5,195$28,457
All Other Expenses$5,817$14,227$866$20,910
Travel$5,759$6,819$1,316$13,894
Advertising$1,998$1,290$1,313$4,601
Total Functional Expenses$1,683,296$336,593$398,403$2,418,292

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,609,737
Expenses per Audited Statements$2,418,292
Total Expenses per Form 990$2,418,292
Expenses Not Reported on Form 990$191,445
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$137,445
Fundraising Gross Income$77,380
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$135,000$54,000$26,148$27,852
Hall of Fame$423,025$23,380$108,372$-84,992
Total Events$564,830$77,380$137,445$-60,065
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Operating lease liabilty$1,740,809
Deferred compensation$60,180
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
No
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

“A copy of Form 990 was provided to the organization's governing body and finance committee for approval.”

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

“The board and staff review all transaction to ensure that the organization is in compliance with the conflict of interest policy.”

Form 990, Part VI, Section B, Line 15A

“Initial compensation for CEO is determined by the board of directors search committee with the support of JA USA's national compensation data which provides national data of similarly situated non profit CEO's. It is then reviewed and determined on an annual basis by the board of directors or executive committee on the board.”

Form 990, Part VI, Section C, Line 19

“Available upon request.”

Filing and Contact Details

Filer

Filer Name
Junior Achievement of Central Carolinas
EIN
56-0672085
Phone
7045634853
Address
1701 N Graham St 100, Charlotte, NC 28206

Signing Officer

Name
Melissa Kilby
Title
President & CEO
Signed
2026-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Kilby
Formed
1958
Legal Domicile
Nc
Voting Board Members
36
Independent Board Members
35
Employees
23

Preparer

Firm
Foard and Company PA
Address
1347 Harding Place, Charlotte, NC 28204
Preparer
Terry W Lancaster
Phone
7043721515
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Special events expenses $137445”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Special events expenses $137445”

Raw XML AppendixShowing 400 of 808 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/Desc0JUNIOR ACHIEVEMENT'S APPROACH TO DEVELOPING HIGH-QUALITY ECONOMIC EDUCATION PROGRAMS IN FORTY-NINE COUNTIES IN NORTH CAROLINA AND THREE COUNTIES IN SOUTH CAROLINA IS BASED ON A PARTNERSHIP WITH THE EDUCATION AND BUSINESS COMMUNITIES. PROGRAMS ARE DESIGNED TO HELP YOUNG PEOPLE ACQUIRE AN UNDERSTANDING OF THE FUNDAMENTAL PRINCIPLES OF ECONOMICS AND THE FREE ENTERPRISE SYSTEM, ARRIVE AT REASONED JUDGEMENTS ABOUT ECONOMIC ISSUES AND DEVELOP THE SKILLS NEEDED TO FULFILL RESPONSIBILITIES AS PRODUCERS, CONSUMERS AND CITIZENS OF THE AMERICAN ECONOMY. PROGRAMS ARE RUN AT THE ELEMENTARY, MIDDLE SCHOOL AND SENIOR HIGH LEVELS FOR IN-SCHOOL CLASSES. THE JUNIOR ACHIEVEMENT CENTER IS USED FOR GENERAL PROGRAM PURPOSES. THE ORGANIZATION HAS DEVELOPED A PROGRAM, BIZTOWN, WHICH IS HELD AT THE CENTRAL FACILITY. IN FY 2025 JUNIOR ACHIEVEMENT OF CENTRAL CAROLINAS SERVED 29,741 STUDENTS.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Dorothy Gorman
IRS990/Form990PartVIISectionAGrp/PersonNm1Crystal Taylor
IRS990/Form990PartVIISectionAGrp/PersonNm2Ashleigh Anderson
IRS990/Form990PartVIISectionAGrp/PersonNm3Dr Melissa Balknight
IRS990/Form990PartVIISectionAGrp/PersonNm4Matthew Belmont
IRS990/Form990PartVIISectionAGrp/PersonNm5Tiara Brown
IRS990/Form990PartVIISectionAGrp/PersonNm6Neal Davis
IRS990/Form990PartVIISectionAGrp/PersonNm7Brandi Edwards
IRS990/Form990PartVIISectionAGrp/PersonNm8Joe Fernandez
IRS990/Form990PartVIISectionAGrp/PersonNm9Derrick Fernando
IRS990/Form990PartVIISectionAGrp/PersonNm10Charles Horton
IRS990/Form990PartVIISectionAGrp/PersonNm11Ali Iqbal
IRS990/Form990PartVIISectionAGrp/PersonNm12Chip Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm13Brad Jones
IRS990/Form990PartVIISectionAGrp/PersonNm14Eli Kahn
IRS990/Form990PartVIISectionAGrp/PersonNm15Jeff Kimbell
IRS990/Form990PartVIISectionAGrp/PersonNm16Chris Kuehn
IRS990/Form990PartVIISectionAGrp/PersonNm17Jarod Latch
IRS990/Form990PartVIISectionAGrp/PersonNm18LaShauna Lowry
IRS990/Form990PartVIISectionAGrp/PersonNm19TJ McCullough
IRS990/Form990PartVIISectionAGrp/PersonNm20Diane Morais
IRS990/Form990PartVIISectionAGrp/PersonNm21Amy Noland Pack
IRS990/Form990PartVIISectionAGrp/PersonNm22Jon Narveson
IRS990/Form990PartVIISectionAGrp/PersonNm23Pepe Porrata
IRS990/Form990PartVIISectionAGrp/PersonNm24Jon Rickers
IRS990/Form990PartVIISectionAGrp/PersonNm25Nick Roby
IRS990/Form990PartVIISectionAGrp/PersonNm26Mike Ryan
IRS990/Form990PartVIISectionAGrp/PersonNm27Andree Taylor
IRS990/Form990PartVIISectionAGrp/PersonNm28Matt Trabucco
IRS990/Form990PartVIISectionAGrp/PersonNm29Austin Wachter
IRS990/Form990PartVIISectionAGrp/PersonNm30Piers Wates
IRS990/Form990PartVIISectionAGrp/PersonNm31Nicole White
IRS990/Form990PartVIISectionAGrp/PersonNm32Leigh Whitehurst
IRS990/Form990PartVIISectionAGrp/PersonNm33Ann Williams
IRS990/Form990PartVIISectionAGrp/PersonNm34Marie Hollis Williams
IRS990/Form990PartVIISectionAGrp/PersonNm35Tracy Winkler
IRS990/Form990PartVIISectionAGrp/PersonNm36Brad Yeckley
IRS990/Form990PartVIISectionAGrp/PersonNm37Melissa Kilby
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP of Programs
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Finance Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt15Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt16Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt17Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt18Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt19Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt20Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt21Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt22Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt23Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt24Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt25Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt26Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt27Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt28Board Member

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