Civic Intelligence

Junior Achievement of Greater Miami Inc

990 • Fiscal year 2014 • EIN 59-0807486

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 13, 2014

13490 NW 7th Ave33168

(305) 687-3977

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.51x

Higher debt load relative to assets than 83% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.12x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

47th percentile

1.9%

Higher net margin than 47% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

11th percentile

-16%

Faster asset growth than 11% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

70th percentile

18%

Faster revenue growth than 70% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Assets

Down

$146,403

Down $27,432 (-16%) from 2013

Net Assets

Up

$71,748

Up $11,657 (+19%) from 2013

Liabilities

Down

$74,655

Down $39,089 (-34%) from 2013

Revenue

$606,811

No earlier filing loaded for comparison.

Expenses

Up

$595,154

Up $227,194 (+62%) from 2013

Net Income

$11,657

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0-$500KAssets 2011: $90,448Liabilities 2011: $135,752Net Assets 2011: -$45,3042011Assets 2012: $136,915Liabilities 2012: $110,448Net Assets 2012: $26,4672012Assets 2013: $173,835Liabilities 2013: $113,744Net Assets 2013: $60,0912013Assets 2014: $146,403Liabilities 2014: $74,655Net Assets 2014: $71,7482014Assets 2015: $169,283Liabilities 2015: $41,784Net Assets 2015: $127,4992015Assets 2016: $317,500Liabilities 2016: $80,058Net Assets 2016: $237,4422016Assets 2017: $366,945Liabilities 2017: $52,718Net Assets 2017: $314,2272017Assets 2018: $473,722Liabilities 2018: $36,939Net Assets 2018: $436,7832018Assets 2019: $697,588Liabilities 2019: $470Net Assets 2019: $697,1182019Assets 2020: $533,935Liabilities 2020: $199,440Net Assets 2020: $334,4952020Assets 2021: $609,882Liabilities 2021: $226,048Net Assets 2021: $383,8342021Assets 2022: $710,234Liabilities 2022: $33,899Net Assets 2022: $676,3352022Assets 2023: $1,428,172Liabilities 2023: $51,787Net Assets 2023: $1,376,3852023Assets 2024: $1,063,115Liabilities 2024: $36,275Net Assets 2024: $1,026,8402024Assets 2025: $941,785Liabilities 2025: $10,593Net Assets 2025: $931,1922025

Highlighted filing

2014

Assets$146,403
Liabilities$74,655
Net Assets$71,748

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $342,654Expenses 2011: $284,960Net Income 2011: $57,6942011Revenue 2012: $438,528Expenses 2012: $366,757Net Income 2012: $71,7712012Expenses 2013: $367,9602013Revenue 2014: $606,811Expenses 2014: $595,154Net Income 2014: $11,6572014Revenue 2015: $476,085Expenses 2015: $451,334Net Income 2015: $24,7512015Revenue 2016: $632,197Expenses 2016: $521,751Net Income 2016: $110,4462016Revenue 2017: $627,203Expenses 2017: $550,922Net Income 2017: $76,2812017Revenue 2018: $723,366Expenses 2018: $600,810Net Income 2018: $122,5562018Revenue 2019: $1,112,194Expenses 2019: $851,858Net Income 2019: $260,3362019Revenue 2020: $686,239Expenses 2020: $1,048,864Net Income 2020: -$362,6252020Revenue 2021: $1,259,735Expenses 2021: $1,210,396Net Income 2021: $49,3392021Revenue 2022: $1,615,229Expenses 2022: $1,322,728Net Income 2022: $292,5012022Revenue 2023: $2,319,449Expenses 2023: $1,619,399Net Income 2023: $700,0502023Revenue 2024: $1,576,253Expenses 2024: $1,925,798Net Income 2024: -$349,5452024Revenue 2025: $1,799,295Expenses 2025: $1,894,943Net Income 2025: -$95,6482025

Highlighted filing

2014

Revenue$606,811
Expenses$595,154
Net Income$11,657
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 13, 2014
Return Version
2013v3.1
Gross Receipts
$641,432
Mission and Program Overview

Mission

The Volunteer delivered programs to give students knowledge and skills in financial literacy, work readiness and enterpreneurship JA helps to enhance the relevance of and value of school for the students

See O Statement for mission

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$71,782$99,528▲ $27,746
Pledges and Grants Receivable$86,365$34,325▼ $52,040
Land, Buildings, and Equipment, Net$15,688$12,550▼ $3,138
Total Assets$173,835$146,403▼ $27,432
Liabilities
Other Liabilities$103,558$73,440▼ $30,118
Accounts Payable and Accrued Expenses$10,186$1,215▼ $8,971
Total Liabilities$113,744$74,655▼ $39,089
Net Assets / Fund Balance
Unrestricted Net Assets$60,091$71,748▲ $11,657
Total Net Assets Fund Balance$60,091$71,748▲ $11,657
Total Liabilities and Net Assets / Fund Balance$173,835$146,403▼ $27,432

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,550$3,138-
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
C HagaPresident$91,000$10,000$101,000
Revenue and Support

Revenue Composition

Contributions and Grants
$455,826
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$150,985
All Other Contributions
$455,826
Change in Net Assets
$11,657

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$324,792
Salaries, Compensation, and Employee Benefits$269,862
Total Fundraising Expense$18,431
Professional Fundraising Fees$500
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Information Technology$187,866$2,813$3,834$194,513
Other Salaries and Wages$84,099$9,894$4,947$98,940
Current Officers, Directors, Trustees, and Key Employees$77,350$9,100$4,550$91,000
Other Employee Benefits$29,673$3,491$1,745$34,909
Other Expenses$32,015$1,753-$32,015
Pension Plan Contributions$25,790$3,034$1,517$30,341
Occupancy$25,480$2,520-$28,000
Travel$16,386$690$172$17,248
Payroll Taxes$12,471$1,467$734$14,672
Office Expenses$8,537$1,837$432$10,806
Fees for Services Accounting-$6,700-$6,700
Insurance$3,391$913-$4,304
Interest-$1,566-$1,566
Fees for Services Professional Fundraising--$500$500
Conferences and Meetings$207--$207
Total Functional Expenses$530,945$45,778$18,431$595,154
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$185,606
Fundraising Direct Expenses$34,621
Professional Fundraising Fees$500

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$184,761$184,761$34,379$150,382
Event 2$845$845$242$603
Total Events$185,606$185,606$34,621$150,985
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$42,440
Deferred Revenues$31,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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

Form 990 part vi line 12c the conflict of interest policy is enforced and the declaration form is signed as deemed necessary and appropriate

Filing and Contact Details

Filer

EIN
59-0807486
Phone
3056873977

Signing Officer

Name
Catherine Haga
Title
President
Signed
2014-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine Haga
Voting Board Members
26
Independent Board Members
0
Employees
0
Volunteers
715

Preparer

Preparer
Maria F Diaz CPA
Phone
9544992829
Supplemental Narrative

Additional Explanations

990 Part IV

990 part iv line 11b review process of the form 990 is performed by the outside cpa and president of the ja. The form is also submitted to the board and headquarter after filing

Form 990

Form 990 the financial statements are facilitated through guidestar

990 Part I

990 part i line junior achievement of greater miami inspires and prepares young people to succeed in the global economy our volunteer delivered experiential programs give students knowledge and skills

990 Section VII

Pg 8 part vii additional officer jeffrey levinson individual officer 0hours 0compensation

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IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt03834
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02813
IRS990/InformationTechnologyGrp/ProgramServicesAmt0187866
IRS990/InformationTechnologyGrp/TotalAmt0194513
IRS990/InsuranceGrp/ManagementAndGeneralAmt0913
IRS990/InsuranceGrp/ProgramServicesAmt03391
IRS990/InsuranceGrp/TotalAmt04304
IRS990/InterestGrp/ManagementAndGeneralAmt01566
IRS990/InterestGrp/TotalAmt01566
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03138
IRS990/LandBldgEquipBasisNetGrp/BOYAmt015688
IRS990/LandBldgEquipBasisNetGrp/EOYAmt012550
IRS990/LandBldgEquipCostOrOtherBssAmt015688
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Volunteer delivered programs give students knowledge and skills in financial literacy, work readiness and enterpreneurship JA helps to enhance the relevance of and value of school for the students
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt060091
IRS990/NetAssetsOrFundBalancesEOYAmt071748
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0150985
IRS990/NoncashContributionsAmt0219700
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt02520
IRS990/OccupancyGrp/ProgramServicesAmt025480
IRS990/OccupancyGrp/TotalAmt028000
IRS990/OfficeExpensesGrp/FundraisingAmt0432
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01837
IRS990/OfficeExpensesGrp/ProgramServicesAmt08537
IRS990/OfficeExpensesGrp/TotalAmt010806
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01745
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03491
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt029673
IRS990/OtherEmployeeBenefitsGrp/TotalAmt034909
IRS990/OtherExpensesGrp/Desc0TELEPHONE
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIP
IRS990/OtherExpensesGrp/Desc2PROGRAM MATERIALS
IRS990/OtherExpensesGrp/Desc3FRANCHISE FEE LICEN
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01753
IRS990/OtherExpensesGrp/ProgramServicesAmt08559
IRS990/OtherExpensesGrp/ProgramServicesAmt11910
IRS990/OtherExpensesGrp/ProgramServicesAmt217211
IRS990/OtherExpensesGrp/ProgramServicesAmt332015
IRS990/OtherExpensesGrp/TotalAmt010312
IRS990/OtherExpensesGrp/TotalAmt11910
IRS990/OtherExpensesGrp/TotalAmt217211
IRS990/OtherExpensesGrp/TotalAmt332015
IRS990/OtherLiabilitiesGrp/BOYAmt0103558
IRS990/OtherLiabilitiesGrp/EOYAmt073440
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04947
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09894
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt084099
IRS990/OtherSalariesAndWagesGrp/TotalAmt098940
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0734
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01467
IRS990/PayrollTaxesGrp/ProgramServicesAmt012471
IRS990/PayrollTaxesGrp/TotalAmt014672
IRS990/PensionPlanContributionsGrp/FundraisingAmt01517
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03034
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt025790
IRS990/PensionPlanContributionsGrp/TotalAmt030341
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt086365
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt034325
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CATHERINE HAGA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt011657
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0455826
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0265487
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0315946
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0195644
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0277807
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01510710
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01510710
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0455826
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0265487
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0315946
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0195644
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0277807
IRS990ScheduleA/Total509Grp/TotalAmt01510710
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0455826
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0265487
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0315946
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0195644
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0277807
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01510710
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt012550
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03138
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt015688
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt042440
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt131000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED REVENUES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012550
IRS990ScheduleD/TotalLiabilityAmt073440
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt034621
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0184761
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0845
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0185606
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0184761
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0845
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0185606
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0GOLF TOURN
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0BOWL A THON
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0150985
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt034621
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt034379

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.94$0.01$0.93$1.80$1.89$0.10
2024Detailed filing. Detailed filing data is available for this year.$1.06$0.04$1.03$1.58$1.93$0.35
2023Detailed filing. Detailed filing data is available for this year.$1.43$0.05$1.38$2.32$1.62$0.70
2022Detailed filing. Detailed filing data is available for this year.$0.71$0.03$0.68$1.62$1.32$0.29
2021Detailed filing. Detailed filing data is available for this year.$0.61$0.23$0.38$1.26$1.21$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.53$0.20$0.33$0.69$1.05$0.36
2019Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$1.11$0.85$0.26
2018Detailed filing. Detailed filing data is available for this year.$0.47$0.04$0.44$0.72$0.60$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.05$0.31$0.63$0.55$0.08
2016Summary only. Only limited summary data is available for this year.$0.32$0.08$0.24$0.63$0.52$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.04$0.13$0.48$0.45$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.07$0.07$0.61$0.60$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.11$0.06$0.37
2012Summary only. Only limited summary data is available for this year.$0.14$0.11$0.03$0.44$0.37$0.07
2011Summary only. Only limited summary data is available for this year.$0.09$0.14$0.05$0.34$0.28$0.06