Civic Intelligence

Junior Achievement of Central

EIN 59-0972112 • 501(c)3 • Orlando, FL

Profile

Serves primarily low-income students with the ultimate goal of increasing graduation rates through programs designed to foster entrepreneurship, work readiness and financial literacy all promoting free enterprise.

2121 Camden RoadOrlando, FL 32803

www.jacentralfl.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.09x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.07x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

82nd percentile

25%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

54%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,913,127

Up $379,605 (+25%) from 2023

Liabilities

Down

$164,913

Down $5,025 (-3.0%) from 2023

Net Assets

Up

$1,748,214

Up $384,630 (+28%) from 2023

Revenue

Up

$2,505,345

Up $881,195 (+54%) from 2023

Expenses

Up

$2,192,967

Up $188,383 (+9.4%) from 2023

Net Income

Up

$312,378

Up $692,812 (+182%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,907,714Liabilities 2011: $32,687Net Assets 2011: $1,875,0272011Assets 2012: $1,955,213Liabilities 2012: $51,747Net Assets 2012: $1,903,4662012Assets 2013: $1,804,236Liabilities 2013: $208,421Net Assets 2013: $1,595,8152013Assets 2014: $2,081,443Liabilities 2014: $351,790Net Assets 2014: $1,729,6532014Assets 2015: $2,100,664Liabilities 2015: $361,974Net Assets 2015: $1,738,6902015Assets 2016: $2,101,978Liabilities 2016: $359,786Net Assets 2016: $1,742,1922016Assets 2017: $2,060,703Liabilities 2017: $304,277Net Assets 2017: $1,756,4262017Assets 2018: $1,575,394Liabilities 2018: $341,016Net Assets 2018: $1,234,3782018Assets 2019: $1,503,516Liabilities 2019: $390,750Net Assets 2019: $1,112,7662019Assets 2020: $1,574,104Liabilities 2020: $385,757Net Assets 2020: $1,188,3472020Assets 2021: $1,695,033Liabilities 2021: $266,789Net Assets 2021: $1,428,2442021Assets 2022: $1,871,118Liabilities 2022: $178,518Net Assets 2022: $1,692,6002022Assets 2023: $1,533,522Liabilities 2023: $169,938Net Assets 2023: $1,363,5842023Assets 2024: $1,913,127Liabilities 2024: $164,913Net Assets 2024: $1,748,2142024

Highlighted filing

2024

Assets$1,913,127
Liabilities$164,913
Net Assets$1,748,214

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,777,624Expenses 2011: $1,746,122Net Income 2011: $31,5022011Revenue 2012: $2,022,493Expenses 2012: $1,981,966Net Income 2012: $40,5272012Revenue 2013: $1,931,677Expenses 2013: $2,239,722Net Income 2013: -$308,0452013Revenue 2014: $1,992,231Expenses 2014: $1,877,136Net Income 2014: $115,0952014Revenue 2015: $1,866,390Expenses 2015: $1,800,751Net Income 2015: $65,6392015Revenue 2016: $2,060,183Expenses 2016: $2,037,264Net Income 2016: $22,9192016Revenue 2017: $1,625,010Expenses 2017: $1,719,729Net Income 2017: -$94,7192017Revenue 2018: $1,098,572Expenses 2018: $1,788,581Net Income 2018: -$690,0092018Revenue 2019: $1,266,333Expenses 2019: $1,451,392Net Income 2019: -$185,0592019Revenue 2020: $1,458,528Expenses 2020: $1,363,399Net Income 2020: $95,1292020Revenue 2021: $1,366,724Expenses 2021: $1,234,980Net Income 2021: $131,7442021Revenue 2022: $1,781,050Expenses 2022: $1,404,360Net Income 2022: $376,6902022Revenue 2023: $1,624,150Expenses 2023: $2,004,584Net Income 2023: -$380,4342023Revenue 2024: $2,505,345Expenses 2024: $2,192,967Net Income 2024: $312,3782024

Highlighted filing

2024

Revenue$2,505,345
Expenses$2,192,967
Net Income$312,378

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.91$0.16$1.75$2.51$2.19$0.31
2023Detailed filing. Detailed filing data is available for this year.$1.53$0.17$1.36$1.62$2.00$0.38
2022Detailed filing. Detailed filing data is available for this year.$1.87$0.18$1.69$1.78$1.40$0.38
2021Detailed filing. Detailed filing data is available for this year.$1.70$0.27$1.43$1.37$1.23$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.57$0.39$1.19$1.46$1.36$0.10
2019Summary only. Only limited summary data is available for this year.$1.50$0.39$1.11$1.27$1.45$0.19
2018Summary only. Only limited summary data is available for this year.$1.58$0.34$1.23$1.10$1.79$0.69
2017Summary only. Only limited summary data is available for this year.$2.06$0.30$1.76$1.63$1.72$0.09
2016Summary only. Only limited summary data is available for this year.$2.10$0.36$1.74$2.06$2.04$0.02
2015Summary only. Only limited summary data is available for this year.$2.10$0.36$1.74$1.87$1.80$0.07
2014Summary only. Only limited summary data is available for this year.$2.08$0.35$1.73$1.99$1.88$0.12
2013Summary only. Only limited summary data is available for this year.$1.80$0.21$1.60$1.93$2.24$0.31
2012Summary only. Only limited summary data is available for this year.$1.96$0.05$1.90$2.02$1.98$0.04
2011Summary only. Only limited summary data is available for this year.$1.91$0.03$1.88$1.78$1.75$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$2,664,936
Mission and Program Overview

Mission

Jacf empowers students to economic success by delivering innovative, experiential learning programs in fin literacy, career readiness, and entrepreneurship. Partnerships with educators and business leaders inspire and prepare students to succeed in a global economy.

Delivers experiential programs for students in fin literacy, career readiness & entrepreneurship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$572,223$657,894▲ $85,671
Accounts Receivable$292,831$484,727▲ $191,896
Cash and Non-Interest-Bearing Accounts$289,818$356,853▲ $67,035
Land, Buildings, and Equipment, Net$195,791$202,849▲ $7,058
Inventories for Sale or Use$71,382$48,139▼ $23,243
Prepaid Expenses and Deferred Charges$42,376$34,064▼ $8,312
Total Assets$1,533,522$1,913,127▲ $379,605
Other Assets Total$69,101$128,601▲ $59,500
Liabilities
Accounts Payable and Accrued Expenses$76,473$81,337▲ $4,864
Mortgage Notes Payable Secured by Investment Property$61,001$57,100▼ $3,901
Other Liabilities$31,714$22,676▼ $9,038
Deferred Revenue$750$3,800▲ $3,050
Total Liabilities$169,938$164,913▼ $5,025
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$583,840$1,308,993▲ $725,153
Net Assets With Donor Restrictions$779,744$439,221▼ $340,523
Total Net Assets Fund Balance$1,363,584$1,748,214▲ $384,630
Total Liabilities and Net Assets / Fund Balance$1,533,522$1,913,127▲ $379,605

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$128,256$766,557$894,813
Equipment$60,993$248,071$309,064
Land$13,600-$13,600
Other Assets Org$70,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen RevelsPresident & CEOFT$162,556$64,408$226,964
Walter NasonVP of FinancePT$13,249$1,595$14,844

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Ja USAProgram Services12320 ORACLE BLVD, Colorado Springs, CO 80921$254,500
Courtney James HolmesMarketing Services538 GREENBRIAR AVE, Celebration, FL 34742$132,000
Revenue and Support

Revenue Composition

Contributions and Grants
$2,449,689
Program Service Revenue
$0
Investment Income
$17,573
Other Revenue
$38,083
All Other Contributions
$978,976
Change in Net Assets
$312,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,176,021
Other Expenses$1,016,946
Total Fundraising Expense$142,032
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$595,205$95,989$63,993$755,187
Current Officers, Directors, Trustees, and Key Employees$206,203$33,254$22,169$261,626
Fees for Services Other$223,087--$223,087
Other Employee Benefits$71,668$11,884$7,923$91,475
Occupancy$67,174$13,302$8,868$89,344
Payroll Taxes$53,726$8,404$5,603$67,733
Fees for Services Accounting-$48,405-$48,405
Information Technology$29,700$5,940$3,960$39,600
Depreciation Depletion$29,585$5,917$3,945$39,447
Conferences and Meetings$18,555$3,711$2,474$24,740
Other Expenses$20,033$18,175$20,788$18,175
Travel$16,946--$16,946
Insurance$8,127$1,625$1,084$10,836
Advertising$6,898$1,380$920$9,198
Office Expenses$2,291$458$305$3,054
Fees for Services Legal-$1,241-$1,241
All Other Expenses$696$188-$884
Total Functional Expenses$1,784,743$266,192$142,032$2,192,967
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$142,380
Fundraising Direct Expenses$134,597
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bowl-a-thon$164,665$107,957$321$107,636
Hall of Fame$233,306$26,096$9,479$16,617
Total Events$431,798$142,380$134,597$7,783
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease$22,676
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

All members of the executive committee sit on the organization's board of directors, and the executive committee can act on behalf of the board of directors to conduct the organization's business.

Form 990, Part VI, Section A, Line 2

Jason scott and johanna scott are husband and wife. Both are non-compensated volunteers on the board of directors.

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

The finance committee reviews and approves the 990 and, upon approval, the 990 is circulated to the full board of directors before filing with the irs.

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

Individual members of the organization's board of directors are asked to make annual written disclosures with respect to conflicts of interest. These disclosure statements are returned to the executive staff and are reviewed. Potential conflicts are discussed with the organization's president and presented to the organization's board of directors for review and/or formal action if warranted.

Form 990, Part VI, Section B, Line 15

Compensation process for top official compensation is determined by the executive committee, and the chair directly receives comparable salary data that is not privy to the president & ceo. Further, there is a measure of reviewable objectives that is consulted and graded during the president & ceo's annual evaluation. Compensation process for officers' compensation is determined by the president & ceo and approved by the executive committee. The discussions and votes of the committee are documented in the minutes of the meeting. The process described here was last completed in 2024.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Junior Achievement of Central
EIN
59-0972112
Phone
4078982121
Address
2121 CAMDEN ROAD, ORLANDO, FL 32803

Signing Officer

Name
Karen Revels
Title
President & CEO
Phone
4078982121
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Revels
Formed
1985
Legal Domicile
Fl
Voting Board Members
51
Independent Board Members
51
Employees
19
Volunteers
558

Preparer

Firm
Cliftonlarsonallen Llp
Address
420 SOUTH ORANGE AVENUE SUITE 900, ORLANDO, FL 32801
Preparer
Amy Chapman
Phone
4078021200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional fees - other: program service expenses 91,087. Management and general expenses 0. Fundraising expenses 0. Total expenses 91,087. Outside services: program service expenses 132,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 132,000.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from income taxes under the provisions of section 501(c)(3) of the internal revenue code. Accordingly, no provisions for federal and state income taxes have been recorded in the accompanying financial statements. The organization follows the standard for accounting for uncertain tax positions. As a result of the implementation, the organization recognized no liability for unrecognized tax benefits. The organization files as a tax-exempt organization. The organization is not aware of any activities that would jeopardize its tax-exempt status. The organization is not aware of any activities that are subject to tax on unrelated business income, excise, or other taxes.

Raw XML AppendixShowing 400 of 968 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/ActivityOrMissionDesc0DELIVERS EXPERIENTIAL PROGRAMS FOR STUDENTS IN FIN LITERACY, CAREER READINESS & ENTREPRENEURSHIP.
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IRS990/Desc0EMPOWERING STUDENTS THROUGH FINANCIAL LITERACY AND WORK READINESS: JUNIOR ACHIEVEMENT OF CENTRAL FLORIDA (JACF) IS COMMITTED TO EQUIPPING YOUNG PEOPLE WITH THE SKILLS AND MINDSET THEY NEED TO BUILD SUCCESSFUL FUTURES. BY DELIVERING EDUCATIONAL PROGRAMS CENTERED ON FINANCIAL LITERACY, WORK READINESS, AND ENTREPRENEURSHIP, JACF SUPPORTS STUDENTS ACROSS ORANGE, OSCEOLA, VOLUSIA, AND SEMINOLE COUNTIES. SINCE ITS INCEPTION, JACF HAS IMPACTED THE LIVES OF MORE THAN 2,000,000 STUDENTS. IN THE 2023-2024 SCHOOL YEAR ALONE, JACF PROVIDED OVER 50,000 STUDENTS WITH NEARLY 1 MILLION HOURS OF INSTRUCTION. ADVANCING HIGH SCHOOL EDUCATION THROUGH THE 3DE MODEL (CONTINUED ON SCHEDULE O)THE 3DE BY JUNIOR ACHIEVEMENT PROGRAM LAUNCHED IN CENTRAL FLORIDA DURING THE 2019-2020 SCHOOL YEAR, STARTING WITH OAK RIDGE HIGH SCHOOL (ORLANDO) AND OSCEOLA HIGH SCHOOL (KISSIMMEE). THE 3DE MODEL TRANSFORMS HIGH SCHOOL EDUCATION BY INTEGRATING BUSINESS CONCEPTS AND REAL-WORLD CHALLENGES DIRECTLY INTO THE CLASSROOM ACROSS ALL CORE SUBJECTS. KEY EDUCATIONAL BENEFITS: ENHANCES RELEVANCE AND ENGAGEMENT BY CONNECTING ACADEMICS TO REAL-WORLD EXPERIENCES. DEEPENS UNDERSTANDING THROUGH SUSTAINED BUSINESS ENGAGEMENT. ENCOURAGES APPLICATION OF ACADEMIC CONCEPTS TO FOSTER SKILL DEVELOPMENT AND KNOWLEDGE RETENTION. OUTCOMES: IN 2023-2024, THE PROGRAM ENROLLED 954 STUDENTS ACROSS THREE HIGH SCHOOLS: OAK RIDGE, OSCEOLA, AND NEWLY ADDED OCOEE HIGH SCHOOL. STUDENTS PARTNERED WITH 150 BUSINESS PROFESSIONALS, PARTICIPATING IN NEARLY 700 HOURS OF COACHING AND PROBLEM-SOLVING EXERCISES BASED ON REAL BUSINESS CASE STUDIES.LOOKING AHEAD, TWO ADDITIONAL SCHOOLS-EAST RIVER HIGH SCHOOL AND INNOVATION HIGH SCHOOL-WILL LAUNCH 3DE PROGRAMS IN 2024-2025, FURTHER EXPANDING THE MODEL'S FOOTPRINT IN CENTRAL FLORIDA.
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