Civic Intelligence

Junior Achievement of the Palm Beaches & Treasure Coast Inc

990 • Fiscal year 2014 • EIN 59-2333738

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 12, 2014

6903 Vista Parkway North Suite 1033411

(561) 242-9468

Siviq Scores

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

Liabilities / Assets

57th percentile

0.17x

Higher debt load relative to assets than 57% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

40th percentile

0.07x

Higher debt load relative to revenue than 40% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

80th percentile

22%

Higher net margin than 80% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

53rd percentile

$68,313

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

95th percentile

90%

Faster asset growth than 95% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Assets

Up

$411,809

Up $195,585 (+90%) from 2013

Net Assets

Up

$342,428

Up $227,697 (+198%) from 2013

Liabilities

Down

$69,381

Down $32,112 (-32%) from 2013

Revenue

$1,041,812

No earlier filing loaded for comparison.

Expenses

Up

$814,115

Up $27,659 (+3.5%) from 2013

Net Income

$227,697

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$0Assets 2011: $326,244Liabilities 2011: $143,456Net Assets 2011: $182,7882011Assets 2012: $184,734Liabilities 2012: $117,319Net Assets 2012: $67,4152012Assets 2013: $216,224Liabilities 2013: $101,493Net Assets 2013: $114,7312013Assets 2014: $411,809Liabilities 2014: $69,381Net Assets 2014: $342,4282014Assets 2015: $336,317Liabilities 2015: $53,993Net Assets 2015: $282,3242015Assets 2016: $272,495Liabilities 2016: $32,690Net Assets 2016: $239,8052016Assets 2017: $371,271Liabilities 2017: $14,804Net Assets 2017: $356,4672017Assets 2018: $398,123Liabilities 2018: $15,261Net Assets 2018: $382,8622018Assets 2019: $288,703Liabilities 2019: $5,654Net Assets 2019: $283,0492019Assets 2020: $595,576Liabilities 2020: $306,423Net Assets 2020: $289,1532020Assets 2021: $859,820Liabilities 2021: $211,274Net Assets 2021: $648,5462021Assets 2022: $1,189,125Liabilities 2022: $202,820Net Assets 2022: $986,3052022Assets 2023: $1,242,732Liabilities 2023: $256,103Net Assets 2023: $986,6292023Assets 2024: $819,025Liabilities 2024: $160,093Net Assets 2024: $658,9322024Assets 2025: $527,142Liabilities 2025: $47,735Net Assets 2025: $479,4072025

Highlighted filing

2014

Assets$411,809
Liabilities$69,381
Net Assets$342,428

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $728,874Expenses 2011: $752,577Net Income 2011: -$23,7032011Expenses 2012: $763,8462012Expenses 2013: $786,4562013Revenue 2014: $1,041,812Expenses 2014: $814,115Net Income 2014: $227,6972014Revenue 2015: $843,207Expenses 2015: $903,311Net Income 2015: -$60,1042015Revenue 2016: $870,781Expenses 2016: $913,300Net Income 2016: -$42,5192016Revenue 2017: $1,012,496Expenses 2017: $895,834Net Income 2017: $116,6622017Revenue 2018: $984,650Expenses 2018: $958,255Net Income 2018: $26,3952018Revenue 2019: $831,620Expenses 2019: $931,433Net Income 2019: -$99,8132019Revenue 2020: $1,107,558Expenses 2020: $1,101,454Net Income 2020: $6,1042020Revenue 2021: $1,343,704Expenses 2021: $984,311Net Income 2021: $359,3932021Revenue 2022: $1,514,386Expenses 2022: $1,176,627Net Income 2022: $337,7592022Revenue 2023: $1,357,895Expenses 2023: $1,357,571Net Income 2023: $3242023Revenue 2024: $1,270,984Expenses 2024: $1,598,681Net Income 2024: -$327,6972024Revenue 2025: $1,288,669Expenses 2025: $1,468,194Net Income 2025: -$179,5252025

Highlighted filing

2014

Revenue$1,041,812
Expenses$814,115
Net Income$227,697
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 12, 2014
Return Version
2013v3.1
Gross Receipts
$1,164,770
Mission and Program Overview

Mission

Our mission is to inspire and prepare young people to succeed in a global economy through classroom programs and experiential education that focus on work readiness, entrepreneurship, and financial literacy.since 1981, junior achievement of the palm beaches and treasure coast has inspired the next generation to be financially capable and tenacious; equipped with the tools to solve problems creatively, manage risk effectively and welcome opportunity. Through our innovative and experiential financial literacy, job readiness and entrepreneurship k-12 programs taught by community volunteer role models; we inspire the next generation to navigate their path toward their dreams. In the last 36 years, we have impacted the lives of almost half a million students in the four counties we serve.

Our mission is to inspire and prepare young people to succeed in a global economy through classroom programs and experiential education that focus on work readiness, entrepreneurship, and financial literacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$66,564$324,353▲ $257,789
Pledges and Grants Receivable$89,180$48,190▼ $40,990
Land, Buildings, and Equipment, Net$49,353$28,213▼ $21,140
Savings and Temporary Cash Investments$11,127$8,446▼ $2,681
Prepaid Expenses and Deferred Charges-$2,607-
Accounts Receivable-$0-
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$216,224$411,809▲ $195,585
Other Assets Total-$0-
Liabilities
Other Liabilities$70,278$51,944▼ $18,334
Accounts Payable and Accrued Expenses$31,215$17,437▼ $13,778
Total Liabilities$101,493$69,381▼ $32,112
Net Assets / Fund Balance
Unrestricted Net Assets$53,090$301,908▲ $248,818
Temporarily Rstr Net Assets$61,641$40,520▼ $21,121
Total Net Assets Fund Balance$114,731$342,428▲ $227,697
Total Liabilities and Net Assets / Fund Balance$216,224$411,809▲ $195,585

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$28,213$135,308$163,521
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Claudia Kirk BartoPresidentFT$68,313$68,313

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$754,444
Program Service Revenue
$0
Investment Income
$8
Other Revenue
$287,360
All Other Contributions
$629,890
Change in Net Assets
$227,697

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,041,812
Total Revenue per Audited Statements
$1,041,812
Total Revenue per Form 990
$1,041,812
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$521,170
Other Expenses$292,945
Total Fundraising Expense$133,084
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$203,755$32,702$68,345$304,802
Current Officers, Directors, Trustees, and Key Employees$58,510$9,390$19,626$87,526
Occupancy$57,253$2,969$3,997$64,219
Other Employee Benefits$37,727$6,055$12,654$56,436
Pension Plan Contributions$26,452$4,245$8,873$39,570
Fees for Services Other-$35,027-$35,027
Payroll Taxes$21,950$3,523$7,363$32,836
Depreciation Depletion$27,004$53$63$27,120
Travel$4,415$966$1,906$7,287
All Other Expenses$5,002$647$1,215$6,864
Interest$3,490$1,262$1,775$6,527
Insurance$4,969$279$335$5,583
Other Expenses$4,548$189$1,816$4,548
Advertising--$315$315
Total Functional Expenses$291,952$17,900$19,352$678,660

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$814,115
Total Expenses per Audited Statements$814,115
Total Expenses per Form 990$814,115
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$410,318
Fundraising Direct Expenses$122,958
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$252,135$252,135$19,406$232,729
Event 2$65,740$65,740$17,896$47,844
Total Events$410,318$410,318$122,958$287,360
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
Line of Credit - Bank of America$51,944
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

The president and director of administration review the form 990. A copy is also issued to the board of directors before filings.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All employees and Board of Directors are required to complete and sign a Conflict of Interest Declaration upon assuming their responsibilities and annually thereafter. The policy is emailed to the Board and employees each year for updates.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The executive committee reviews and approves compensation for the president.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Junior achievement of the palm beaches and treasure coast, inc. Makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
59-2333738
Phone
5612429468

Signing Officer

Name
Claudia Kirk Barto
Title
President
Signed
2014-11-12
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
23
Independent Board Members
23
Employees
23
Volunteers
950

Preparer

Preparer
Juan Cocuy
Phone
5617931927
Supplemental Narrative

Additional Explanations

Part III - Statement of Program Service Accomplishments

JA of the Palm Beaches & Treasure Coast is an affiliate of Junior Achievement USA, abides by its standards, and utilizes its curricula in all economic education classes. We are the pre-eminent resource for entrepreneurship, workforce readiness and financial literacy experiences for elementary and secondary students in our region. Serving students in Palm Beach, Martin, Hendry and St. Lucie Counties, JA of the Palm Beaches & Treasure Coast provides hands-on learning experiences presented by trained volunteers from the business community, to help young people understand business, finance and the free market system. Junior Achievement 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 entrepreneurial thinking to the workplace. Students put these lessons into action and learn the value of contributing to their communities.JA's unique approach allows volunteers from the community to deliver our curriculum while sharing their experiences with students. Embodying the heart of JA, our 1,000 classroom volunteers transform the key concepts of our lessons into a message that inspires and empowers students to believe in themselves, showing them they can make a difference in the world. These volunteers come from all walks of life and include High School Heroes and College Champions who become role models by teaching and inspiring elementary students.All JA programs correlate to state standards in social studies, language arts, and mathematics, and to Common Core State Standards.

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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/PersonNm10RICKY WADE
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IRS990/Form990PartVIISectionAGrp/PersonNm23CLAUDIA KIRK BARTO
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt22Past Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt23President
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt0122958
IRS990/FundraisingGrossIncomeAmt0410318
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt023
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IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/GroupExemptionNum01116
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndivRcvdGreaterThan100KCnt00
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt0335
IRS990/InsuranceGrp/ManagementAndGeneralAmt0279
IRS990/InsuranceGrp/ProgramServicesAmt04969
IRS990/InsuranceGrp/TotalAmt05583
IRS990/IntangibleAssetsGrp/EOYAmt00
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IRS990/InterestGrp/ManagementAndGeneralAmt01262
IRS990/InterestGrp/ProgramServicesAmt03490
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
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IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Our mission is to inspire and prepare young people to succeed in a global economy through classroom programs and experiential education that focus on work readiness, entrepreneurship, and financial literacy.
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/ManagementAndGeneralAmt02969
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt012654
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06055
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt037727
IRS990/OtherEmployeeBenefitsGrp/TotalAmt056436
IRS990/OtherExpensesGrp/Desc0EQUIPMENT & SUPPLIES
IRS990/OtherExpensesGrp/Desc1OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3STUDENT PARTICIPATION FEES
IRS990/OtherExpensesGrp/FundraisingAmt02259
IRS990/OtherExpensesGrp/FundraisingAmt12542
IRS990/OtherExpensesGrp/FundraisingAmt21816
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01632
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18140
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2189
IRS990/OtherExpensesGrp/ProgramServicesAmt083895
IRS990/OtherExpensesGrp/ProgramServicesAmt131682
IRS990/OtherExpensesGrp/ProgramServicesAmt23300
IRS990/OtherExpensesGrp/ProgramServicesAmt34548
IRS990/OtherExpensesGrp/TotalAmt087786
IRS990/OtherExpensesGrp/TotalAmt142364
IRS990/OtherExpensesGrp/TotalAmt25305
IRS990/OtherExpensesGrp/TotalAmt34548

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.53$0.05$0.48$1.29$1.47$0.18
2024Detailed filing. Detailed filing data is available for this year.$0.82$0.16$0.66$1.27$1.60$0.33
2023Detailed filing. Detailed filing data is available for this year.$1.24$0.26$0.99$1.36$1.36$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.19$0.20$0.99$1.51$1.18$0.34
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.21$0.65$1.34$0.98$0.36
2020Detailed filing. Detailed filing data is available for this year.$0.60$0.31$0.29$1.11$1.10$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.01$0.28$0.83$0.93$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.40$0.02$0.38$0.98$0.96$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.01$0.36$1.01$0.90$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.03$0.24$0.87$0.91$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.05$0.28$0.84$0.90$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.07$0.34$1.04$0.81$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.10$0.11$0.79
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.12$0.07$0.76
2011Summary only. Only limited summary data is available for this year.$0.33$0.14$0.18$0.73$0.75$0.02