Civic Intelligence

Junior Achievement of South Texas Inc

EIN 74-2061852 • 501(c)3 • San Antonio, TX

Profile

Junior achievement of south texas's mission is to inspire and prepare young people to succeed in a global economy. The purpose is to educate and inspire young people to value free enterprise, business, and economics to improve the quality of their lives. The curriculum aligns with texas education standards, provides a positive business role model, and forms an effective bridge between business and education.

403 East Ramsey 201San Antonio, TX 78216

www.jast.org

Siviq Scores

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

Liabilities / Assets

68th percentile

0.21x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.37x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

30th percentile

-4.2%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$252,082

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

49th percentile

6.8%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$4,009,676

Up $465,912 (+13%) from 2024

Liabilities

Up

$827,586

Up $527,434 (+176%) from 2024

Net Assets

Down

$3,182,090

Down $61,522 (-1.9%) from 2024

Operations
Liabilities / Revenue77th percentileNet Margin30th percentile

Revenue

Up

$2,245,238

Up $142,750 (+6.8%) from 2024

Expenses

Up

$2,338,616

Up $187,636 (+8.7%) from 2024

Net Income

Down

-$93,378

Down $44,886 (-93%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,165,444Liabilities 2011: $41,411Net Assets 2011: $1,124,0332011Assets 2012: $1,278,273Liabilities 2012: $97,607Net Assets 2012: $1,180,6662012Assets 2013: $1,184,774Liabilities 2013: $35,222Net Assets 2013: $1,149,5522013Assets 2014: $1,311,914Liabilities 2014: $73,657Net Assets 2014: $1,238,2572014Assets 2015: $1,318,620Liabilities 2015: $82,857Net Assets 2015: $1,235,7632015Assets 2016: $1,282,498Liabilities 2016: $39,615Net Assets 2016: $1,242,8832016Assets 2017: $1,419,776Liabilities 2017: $87,212Net Assets 2017: $1,332,5642017Assets 2018: $1,456,929Liabilities 2018: $120,425Net Assets 2018: $1,336,5042018Assets 2019: $1,380,994Liabilities 2019: $71,071Net Assets 2019: $1,309,9232019Assets 2020: $1,635,275Liabilities 2020: $782,080Net Assets 2020: $853,1952020Assets 2021: $2,073,534Liabilities 2021: $426,898Net Assets 2021: $1,646,6362021Assets 2022: $2,363,540Liabilities 2022: $254,917Net Assets 2022: $2,108,6232022Assets 2023: $3,740,727Liabilities 2023: $486,446Net Assets 2023: $3,254,2812023Assets 2024: $3,543,764Liabilities 2024: $300,152Net Assets 2024: $3,243,6122024Assets 2025: $4,009,676Liabilities 2025: $827,586Net Assets 2025: $3,182,0902025

Highlighted filing

2025

Assets$4,009,676
Liabilities$827,586
Net Assets$3,182,090
Open 2025 Filing

Operations Trend

Revenue Growth49th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,827,267Expenses 2011: $1,642,370Net Income 2011: $184,8972011Revenue 2012: $1,525,130Expenses 2012: $1,469,435Net Income 2012: $55,6952012Revenue 2013: $1,488,394Expenses 2013: $1,519,306Net Income 2013: -$30,9122013Revenue 2014: $1,740,227Expenses 2014: $1,653,049Net Income 2014: $87,1782014Revenue 2015: $1,761,838Expenses 2015: $1,761,792Net Income 2015: $462015Revenue 2016: $1,798,514Expenses 2016: $1,790,927Net Income 2016: $7,5872016Revenue 2017: $1,891,358Expenses 2017: $1,802,334Net Income 2017: $89,0242017Revenue 2018: $1,816,023Expenses 2018: $1,811,865Net Income 2018: $4,1582018Revenue 2019: $1,902,322Expenses 2019: $1,917,948Net Income 2019: -$15,6262019Revenue 2020: $1,359,070Expenses 2020: $1,813,739Net Income 2020: -$454,6692020Revenue 2021: $2,217,921Expenses 2021: $1,444,259Net Income 2021: $773,6622021Revenue 2022: $2,264,927Expenses 2022: $1,667,826Net Income 2022: $597,1012022Revenue 2023: $3,175,429Expenses 2023: $2,028,917Net Income 2023: $1,146,5122023Revenue 2024: $2,102,488Expenses 2024: $2,150,980Net Income 2024: -$48,4922024Revenue 2025: $2,245,238Expenses 2025: $2,338,616Net Income 2025: -$93,3782025

Highlighted filing

2025

Revenue$2,245,238
Expenses$2,338,616
Net Income-$93,378
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,009,676
Liabilities
$827,586
Net assets
$3,182,090
Revenue
$2,245,238
Expenses
$2,338,616
Net income
-$93,378
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$0.83$3.18$2.25$2.34$0.09
2024Detailed filing. Detailed filing data is available for this year.$3.54$0.30$3.24$2.10$2.15$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.74$0.49$3.25$3.18$2.03$1.15
2022Detailed filing. Detailed filing data is available for this year.$2.36$0.25$2.11$2.26$1.67$0.60
2021Detailed filing. Detailed filing data is available for this year.$2.07$0.43$1.65$2.22$1.44$0.77
2020Detailed filing. Detailed filing data is available for this year.$1.64$0.78$0.85$1.36$1.81$0.45
2019Detailed filing. Detailed filing data is available for this year.$1.38$0.07$1.31$1.90$1.92$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.46$0.12$1.34$1.82$1.81$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.42$0.09$1.33$1.89$1.80$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.28$0.04$1.24$1.80$1.79$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.08$1.24$1.76$1.76$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.07$1.24$1.74$1.65$0.09
2013Summary only. Only limited summary data is available for this year.$1.18$0.04$1.15$1.49$1.52$0.03
2012Summary only. Only limited summary data is available for this year.$1.28$0.10$1.18$1.53$1.47$0.06
2011Summary only. Only limited summary data is available for this year.$1.17$0.04$1.12$1.83$1.64$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$2,676,893
Mission and Program Overview

Mission

Junior achievement of south texas's mission is to ensure that every child has a fundamental understanding of the free enterprise system. The purpose is to educate and inspire young people to value free enterprise, business, and economics to improve the quality of their lives. The curriculum aligns with texas education standards, provides a positive business role model, and forms an effective bridge between business and education.

Junior Achievement's mission is to inspire and prepare young people to succeed in a global economy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,026,650$1,423,753▲ $397,103
Investments in Publicly Traded Securities$1,535,179$1,292,836▼ $242,343
Cash and Non-Interest-Bearing Accounts$637,815$477,120▼ $160,695
Prepaid Expenses and Deferred Charges$100,185$92,395▼ $7,790
Land, Buildings, and Equipment, Net$80,173$62,219▼ $17,954
Accounts Receivable$53,637$61,115▲ $7,478
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,543,764$4,009,676▲ $465,912
Other Assets Total$110,125$600,238▲ $490,113
Liabilities
Other Liabilities$97,691$590,000▲ $492,309
Accounts Payable and Accrued Expenses$161,631$199,936▲ $38,305
Deferred Revenue$40,830$37,650▼ $3,180
Total Liabilities$300,152$827,586▲ $527,434
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,172,837$3,167,726▼ $5,111
Net Assets With Donor Restrictions$70,775$14,364▼ $56,411
Total Net Assets Fund Balance$3,243,612$3,182,090▼ $61,522
Total Liabilities and Net Assets / Fund Balance$3,543,764$4,009,676▲ $465,912

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$47,912$122,996$170,908
Other Land Buildings$14,307$20,121$34,428
Other Assets Org$585,874--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$13,684-▲ $1,453$529$14,364
2023$12,868-▲ $1,587$541$13,684
2022$12,603-▲ $1,037$555$12,868
2021$14,084-▼ $1,237-$12,603
2020$12,804-▲ $1,519-$14,084
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Janie CookPresidentFT$233,253$18,829$252,082
Deborah MerchantCFOFT$125,361$15,845$141,206

Board Members and Trustees

NameTitle
Craig BoyanChairman
April BaileyBoard Member
Catherine Gutierrez-cederqvistBoard Member
Chris ShermanBoard Member
Christian GuerraBoard Member
Christy BaumannBoard Member
Erwin LesselBoard Member
Gabriela CarmonaBoard Member
Gary DudleyBoard Member
Gregory Charles King JrBoard Member
James P Limbaugh IiBoard Member
Jay McanellyBoard Member
Joe ChristianBoard Member
John WorthenBoard Member
Jorge ElizondoBoard Member
Katherine TapleyBoard Member
Kenny GreenBoard Member
Laura MoralesBoard Member
Lisa Navarro-gonzalesBoard Member
Louie RubiolaBoard Member
Mario VazquezBoard Member
Mark L WestBoard Member
Mary ForeyBoard Member
Mary PuenteBoard Member
Myesha SoukupBoard Member
Nick McnabbBoard Member
Nick ScottBoard Member
Pete FeraBoard Member
Ricky MaldonadoBoard Member
Robby BrownBoard Member
Robert WilliamsonBoard Member
Scott LewisBoard Member
Scott StockdaleBoard Member
Siro Gutierrez IiiBoard Member
Stacy GutierrezBoard Member
Stephen CalhounBoard Member
Taylor DawsonBoard Member
Tracey WernliBoard Member
Cynthia BarreraExec Member
Joseph MclauchlanExec Member
Lloyd VerstuyftExec Member
Parker M HensleyExec Member
Shawna KreppsExec Member
Paul C HensleySecretary
Raul CantuTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,223,991
Program Service Revenue
$0
Investment Income
$113,928
Other Revenue
$907,319
All Other Contributions
$1,140,699
Change in Net Assets
$-93,378

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,245,238
Revenue Not Reported on Form 990
$31,956
Total Revenue per Audited Statements
$2,277,194
Total Revenue per Form 990
$2,245,238
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,498,559
Other Expenses$840,057
Total Fundraising Expense$272,263
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$668,791$60,020$128,613$857,424
Current Officers, Directors, Trustees, and Key Employees$311,852$27,987$59,971$399,810
Payments to Affiliates$196,990$36,936$12,312$246,238
Other Employee Benefits$93,814$8,419$18,041$120,274
Payroll Taxes$70,199$6,300$13,500$89,999
Occupancy$68,508$6,044$6,044$80,596
Fees for Services Other$58,956$14,739-$73,695
Office Expenses$51,988$2,935$5,130$60,053
Pension Plan Contributions$24,220$2,174$4,658$31,052
Insurance$22,182$1,991$4,266$28,439
Fees for Services Accounting$25,750--$25,750
Depreciation Depletion$21,162$1,866$1,866$24,894
Travel$9,908$862-$10,770
Other Expenses$6,713$1,184$17,862$7,897
Advertising$365--$365
Total Functional Expenses$1,885,818$180,535$272,263$2,338,616

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,338,616
Total Expenses per Audited Statements$2,338,616
Total Expenses per Form 990$2,338,616
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,307,127
Fundraising Direct Expenses$431,655
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hall of Fame$442,275$395,200$63,762$331,438
Play4ja$332,957$332,957$54,934$278,023
Total Events$1,369,202$1,307,127$431,655$875,472
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 Liabilities$590,000
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
Yes
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 4

“Jast bylaws were revised during the 2025 fiscal year.”

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

“The audit committee reviews the 990.the audit committee chairman forwards to the board of directors the final 990 providing them a one week period for review. The 990 will be presented to the executive committee for review as well.”

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

“The organization requires that all employees and board members complete, sign and annually update a conflict of interest declaration, which is retained in local personnel files. Compliance questions for area employees are referred to area presidents. Compliance questions pertaining to area presidents are referred to area board chairs. Compliance questions regarding area board chairs should be referred to the ja usa operations representative for review.”

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

“THE PRESIDENT'S SALARY IS DETERMINED AND APPROVED BY THE BOARD HUMAN RESOURCES COMMITTEE WHO IS PROVIDED WITH INFORMATION FROM Junior Achievement USA, in partnership with Willis Towers Watson, which uses the Career & Compensation Framework. The Career & Compensation framework is a market-based approach that is anchored in market competitiveness and closely correlated with each JA Areas size and location.”

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

“The Presidents salary is determined and approved by the board Human Resources committee who is provided with information from Junior Achievement USA, in partnership with Willis Towers Watson, which uses the Career & Compensation Framework. The Career & Compensation framework is a market-based approach that is anchored in market competitiveness and closely correlated with each JA Areas size and location.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Junior Achievement of South Texas Inc
EIN
74-2061852
Phone
2104902007
Address
403 EAST RAMSEY 201, SAN ANTONIO, TX 78216

Signing Officer

Name
Janie Cook
Title
President
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janie Cook
Formed
1979
Legal Domicile
TX
Voting Board Members
45
Independent Board Members
45
Employees
15
Volunteers
2,771

Preparer

Firm
Schuh Browne Pc
Address
7800 IH 10 W STE 630, SAN ANTONIO, TX 78230
Preparer
Douglas T Browne
Phone
2109797600
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“The purpose of the LAREDO AREA COMMUNITY FOUNDATION's endowment fund is to support JA programs in Laredo.”

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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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