Civic Intelligence

Junior Achievement-Rocky Mountain

EIN 84-0430495 • 501(c)3 • Greenwood Village, CO

Profile

Junior achievement - rocky mountain, inc. (ja) is critical for inspiring and preparing young people to own their economic success. In partnership with business and educators, ja immerses students in disruptive, real-world experiences, challenging their assumptions through mentor-led applied learning experiences.

6500 Greenwood Plaza BlvdGreenwood Village, CO 80111

www.jacolorado.org

Siviq Scores

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

Liabilities / Assets

28th percentile

0.04x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

40th percentile

0.15x

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

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

46th percentile

3.8%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

60th percentile

11%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$24,516,940

Up $888,446 (+3.8%) from 2024

Liabilities

Down

$1,091,108

Down $988,710 (-48%) from 2024

Net Assets

Up

$23,425,832

Up $1,877,156 (+8.7%) from 2024

Revenue

Up

$7,486,261

Up $767,373 (+11%) from 2024

Expenses

Up

$5,594,891

Up $314,503 (+6.0%) from 2024

Net Income

Up

$1,891,370

Up $452,870 (+31%) from 2024

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $3,453,878Liabilities 2011: $545,579Net Assets 2011: $2,908,2992011Assets 2012: $3,296,333Liabilities 2012: $354,228Net Assets 2012: $2,942,1052012Assets 2013: $3,711,706Liabilities 2013: $380,723Net Assets 2013: $3,330,9832013Assets 2014: $4,238,590Liabilities 2014: $346,287Net Assets 2014: $3,892,3032014Assets 2015: $4,505,197Liabilities 2015: $535,069Net Assets 2015: $3,970,1282015Assets 2016: $4,537,395Liabilities 2016: $578,051Net Assets 2016: $3,959,3442016Assets 2017: $4,828,916Liabilities 2017: $716,935Net Assets 2017: $4,111,9812017Assets 2018: $4,773,945Liabilities 2018: $550,963Net Assets 2018: $4,222,9822018Assets 2019: $5,271,291Liabilities 2019: $743,003Net Assets 2019: $4,528,2882019Assets 2020: $7,150,231Liabilities 2020: $1,058,725Net Assets 2020: $6,091,5062020Assets 2021: $8,089,576Liabilities 2021: $1,143,023Net Assets 2021: $6,946,5532021Assets 2022: $18,471,088Liabilities 2022: $1,050,996Net Assets 2022: $17,420,0922022Assets 2023: $23,241,334Liabilities 2023: $3,198,502Net Assets 2023: $20,042,8322023Assets 2024: $23,628,494Liabilities 2024: $2,079,818Net Assets 2024: $21,548,6762024Assets 2025: $24,516,940Liabilities 2025: $1,091,108Net Assets 2025: $23,425,8322025

Highlighted filing

2025

Assets$24,516,940
Liabilities$1,091,108
Net Assets$23,425,832

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $3,352,0312011Expenses 2012: $3,261,6852012Revenue 2013: $3,729,200Expenses 2013: $3,340,322Net Income 2013: $388,8782013Revenue 2014: $3,985,659Expenses 2014: $3,424,339Net Income 2014: $561,3202014Revenue 2015: $3,691,821Expenses 2015: $3,613,996Net Income 2015: $77,8252015Revenue 2016: $4,074,057Expenses 2016: $4,084,841Net Income 2016: -$10,7842016Revenue 2017: $4,235,210Expenses 2017: $4,082,573Net Income 2017: $152,6372017Revenue 2018: $4,336,874Expenses 2018: $4,225,873Net Income 2018: $111,0012018Revenue 2019: $4,863,690Expenses 2019: $4,606,433Net Income 2019: $257,2572019Revenue 2020: $5,574,154Expenses 2020: $4,053,984Net Income 2020: $1,520,1702020Revenue 2021: $3,701,663Expenses 2021: $3,086,001Net Income 2021: $615,6622021Revenue 2022: $14,472,963Expenses 2022: $3,664,126Net Income 2022: $10,808,8372022Revenue 2023: $6,383,450Expenses 2023: $4,056,455Net Income 2023: $2,326,9952023Revenue 2024: $6,718,888Expenses 2024: $5,280,388Net Income 2024: $1,438,5002024Revenue 2025: $7,486,261Expenses 2025: $5,594,891Net Income 2025: $1,891,3702025

Highlighted filing

2025

Revenue$7,486,261
Expenses$5,594,891
Net Income$1,891,370

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$24.5$1.09$23.4$7.49$5.59$1.89
2024Detailed filing. Detailed filing data is available for this year.$23.6$2.08$21.5$6.72$5.28$1.44
2023Detailed filing. Detailed filing data is available for this year.$23.2$3.20$20.0$6.38$4.06$2.33
2022Detailed filing. Detailed filing data is available for this year.$18.5$1.05$17.4$14.5$3.66$10.8
2021Detailed filing. Detailed filing data is available for this year.$8.09$1.14$6.95$3.70$3.09$0.62
2020Detailed filing. Detailed filing data is available for this year.$7.15$1.06$6.09$5.57$4.05$1.52
2019Detailed filing. Detailed filing data is available for this year.$5.27$0.74$4.53$4.86$4.61$0.26
2018Detailed filing. Detailed filing data is available for this year.$4.77$0.55$4.22$4.34$4.23$0.11
2017Detailed filing. Detailed filing data is available for this year.$4.83$0.72$4.11$4.24$4.08$0.15
2016Detailed filing. Detailed filing data is available for this year.$4.54$0.58$3.96$4.07$4.08$0.01
2015Detailed filing. Detailed filing data is available for this year.$4.51$0.54$3.97$3.69$3.61$0.08
2014Detailed filing. Detailed filing data is available for this year.$4.24$0.35$3.89$3.99$3.42$0.56
2013Summary only. Only limited summary data is available for this year.$3.71$0.38$3.33$3.73$3.34$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.35$2.94$3.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$0.55$2.91$3.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$8,090,878
Mission and Program Overview

Mission

Junior achievement - rocky mountain, inc.'s mission is to inspire and prepare young people to embrace free enterprise and succeed in a global economy.

The mission is to inspire and prepare young people to embrace free enterprise and succeed in a global economy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$18,808,131$18,896,334▲ $88,203
Savings and Temporary Cash Investments$1,984,172$2,591,827▲ $607,655
Pledges and Grants Receivable$1,403,682$1,384,955▼ $18,727
Investments Other Securities$1,146,362$1,338,955▲ $192,593
Prepaid Expenses and Deferred Charges$118,472$180,144▲ $61,672
Cash and Non-Interest-Bearing Accounts$21,696$56,373▲ $34,677
Investments Program Related$38,472--
Accounts Receivable$4,355$8,068▲ $3,713
Total Assets$23,628,494$24,516,940▲ $888,446
Other Assets Total$103,152$60,284▼ $42,868
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,194,878--
Accounts Payable and Accrued Expenses$479,633$627,472▲ $147,839
Deferred Revenue$302,155$403,352▲ $101,197
Other Liabilities$103,152$60,284▼ $42,868
Total Liabilities$2,079,818$1,091,108▼ $988,710
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,857,226$21,525,240▲ $1,668,014
Net Assets With Donor Restrictions$1,691,450$1,900,592▲ $209,142
Total Net Assets Fund Balance$21,548,676$23,425,832▲ $1,877,156
Total Liabilities and Net Assets / Fund Balance$23,628,494$24,516,940▲ $888,446

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,302,621$977,397$17,280,018
Equipment$404,159$1,064,026$1,468,185
Land$1,460,858-$1,460,858
Other Land Buildings$728,696$135,745$864,441
Other Securities$1,338,955--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,146,362$144,759▲ $114,078$54,379$1,338,955
2023$1,112,367-▲ $101,740$57,047$1,146,362
2022$1,107,635-▲ $82,203$66,827$1,112,367
2021$1,353,993-▼ $175,792$58,309$1,107,635
2020$1,173,676-▲ $251,178$59,068$1,353,993
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robin WisePresident/ceFT$327,779$25,359$353,138
Robin WisePresident/CEO-$285,699$67,439$353,138
Kristi ShafferCDOFT$206,859$35,466$242,325
Rachel TibbettsCOOFT$154,458$24,712$179,170
Jillian HrnicekVP ProgramsFT$122,389$15,049$137,438
Cliff DeffkeControllerFT$101,413$14,125$115,538
Revenue and Support

Revenue Composition

Contributions and Grants
$7,163,932
Program Service Revenue
$0
Investment Income
$224,015
Other Revenue
$98,314
All Other Contributions
$6,063,344
Change in Net Assets
$1,891,370

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported Amount
Securities Miscellaneous1$144,759
Other Non Cash Contri Table100$96,168
Total Noncash Contributions101$240,927

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,473,112
Revenue Not Reported on Financial Statements
$13,149
Revenue Not Reported on Form 990
$-14,214
Total Revenue per Audited Statements
$7,458,898
Total Revenue per Form 990
$7,486,261
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,438,131
Other Expenses$2,156,760
Total Fundraising Expense$881,342
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,392,467$165,658$308,445$1,866,570
Current Officers, Directors, Trustees, and Key Employees$530,260$301,502$201,021$1,032,783
Depreciation Depletion$387,385$82,173$117,390$586,948
Payments to Affiliates$280,791--$280,791
Payroll Taxes$149,006$35,308$37,751$222,065
Occupancy$138,950$29,474$42,106$210,530
Other Employee Benefits$155,158$13,969$39,870$208,997
Information Technology$130,587$27,470$39,270$197,327
Pension Plan Contributions$69,908$16,588$21,220$107,716
Fees for Services Other$60,609$8,972$16,666$86,247
Travel$40,660$6,350$9,347$56,357
Insurance$40,137$3,398$4,854$48,389
Office Expenses$29,932$6,289$9,070$45,291
Advertising$35,568$653$5,822$42,043
Fees for Services Accounting-$41,400-$41,400
All Other Expenses$10,151$1,336$1,963$13,450
Fees for Service Investment Mgmnt Fees-$13,149-$13,149
Other Expenses$6,638$2,556$3,001$12,195
Conferences and Meetings$7,921$1,680$2,400$12,001
Fees for Services Legal-$2,584-$2,584
Total Functional Expenses$3,948,812$764,737$881,342$5,594,891

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,594,891
Expenses per Audited Statements$5,581,742
Total Expenses per Audited Statements$5,581,742
Expenses Not Reported on Financial Statements$13,149
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$604,617
Fundraising Gross Income$604,617
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Co Business Hal$657,450$247,156$21,256$225,900
Golf Tournament$465,623$239,362$27,362$212,000
Total Events$1,667,205$604,617$604,617-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$60,284
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI

Per the organization's bylaws, the executive committee has the authority to make decisions on the board's behalf in between board meetings.

Form 990, Page 6, Part VI, Line 4

The articles of incorporation and bylaws were amended and restated as of december 1, 2024.

Form 990, Page 6, Part VI, Line 11B

Draft copies of the form 990, including all required schedules, are provided to the board finance and audit committee to review. A draft version excluding schedule b is made available to the remainder of the governing body. We engage an independent cpa tax professional to prepare our form 990, and board members feel this is the appropriate fiduciary process. The board finance and audit committee's role is to evaluate the firm hired to prepare the return, review the draft return, and determine it is appropriately filed. We have taken those steps with our audit and finance committee.

Form 990, Page 6, Part VI, Line 12C

Conflicts of interest are monitored by the president/ceo and board chair. Any reportable incidents are discussed at the executive committee meetings. Junior achievement - rocky mountain inc. Requires all board members and employees to disclose any conflict of interest that they may have with junior achievement - rocky mountain inc. All potential conflicts of interest are reviewed by the president/ceo and board chair and any reportable incidents will be discussed at an executive committee meeting. Junior achievement - rocky mountain inc. Requires annual written disclosure of potential conflicts.

Form 990, Page 6, Part VI, Line 15A

Ja usa and junior achievement - rocky mountain inc, in partnership with willis towers watson, uses the career & compensation framework to effectively optimize career and compensation opportunities for employees and to align with market best practices. As part of this framework, a new approach and methodology is being used to develop ja area president salary ranges. This approach can be defined as a "market-based-approach" that is anchored in market competitiveness and closely correlated with each ja area's size and location. Each year junior achievement - rocky mountain inc.'s board chair receives the information that benchmarks the president's position and establishes a range. The board chair reviews this data and the organization performance metrics, and in consultation with the executive committee, determines the annual salary of the president.

Form 990, Page 6, Part VI, Line 15B

For all other positions, junior achievement - rocky mountain inc. Uses career and compensation framework data, and employee performance information to determine compensation, and the proposed salaries are approved by the executive committee annually. All deliberations and decisions are documented.

Form 990, Page 6, Part VI, Line 19

Junior achievement - rocky mountain inc.'s audited financial reports, detailed financial statements, and other governing documents, including its conflict of interest policy, are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Junior Achievement-rocky Mountain
EIN
84-0430495
Phone
3032606294
Address
6500 GREENWOOD PLAZA BLVD, GREENWOOD VILLAGE, CO 80111

Signing Officer

Name
Robin Wise
Title
President/CEO
Phone
3032606294
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robin Wise
Formed
1950
Legal Domicile
Co
Voting Board Members
74
Independent Board Members
74
Employees
46
Volunteers
2,752

Preparer

Firm
Kundinger Corder & Montoya Pc
Address
475 LINCOLN STREET SUITE 200, DENVER, CO 80203
Preparer
Kristin Calder
Phone
3035345953
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Junior achievement - rocky mountain, inc. (ja) is critical for inspiring and preparing young people to own their economic success. In partnership with business and educators, ja immerses students in disruptive, real-world experiences, challenging their assumptions through mentor-led applied learning experiences.

Form 990, Page 2, Part III, Line 2

As of september 1, 2024, junior achievement acquired colorado council on economic education d/b/a economic literacy colorado (elc), a colorado nonprofit organization. Elc provided education programs and services for colorado k-12 teachers to improve economic education and personal financial literacy, provided personal financial literacy curriculum resources, and provided services directly to colorado k-12 students. The programs offered by elc were incorporated into the programs provided by junior achievement.

Form 990, Page 2, Part III, Line 4A

Junior achievement - rocky mountain, inc. Provided financial responsibility, entrepreneurship and career readiness programs to elementary, middle, and high school students in metro denver, northern colorado, southern wyoming, and in our mountain communities. Programs include: teaching students financial literacy by giving them the opportunity to participate in a stock market game that taught them about investing their money; giving middle and high school students a chance to learn how to budget their money given real-life scenarios where they learned how to live on a budget and make the types of decisions adults make; and taking financial literacy, entrepreneurship, and career readiness programs into k-12 classrooms in colorado and wyoming.

Form 990, Page 12, Part XII, Line 2C

There was no change to the organization's oversight process or selection process during the tax year.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The purpose of the endowment fund is to implement the organization's programs in colorado.

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IRS990/Desc0JUNIOR ACHIEVEMENT - ROCKY MOUNTAIN, INC. PROVIDED FINANCIAL RESPONSIBILITY, ENTREPRENEURSHIP AND CAREER READINESS PROGRAMS TO ELEMENTARY, MIDDLE, AND HIGH SCHOOL STUDENTS IN METRO DENVER, NORTHERN COLORADO, SOUTHERN WYOMING, AND IN OUR MOUNTAIN COMMUNITIES. PROGRAMS INCLUDE: TEACHING STUDENTS FINANCIAL LITERACY BY GIVING THEM THE OPPORTUNITY TO PARTICIPATE IN A STOCK MARKET GAME THAT TAUGHT THEM ABOUT INVESTING THEIR MONEY; GIVING MIDDLE AND HIGH SCHOOL STUDENTS A CHANCE TO LEARN HOW TO BUDGET THEIR MONEY GIVEN REAL-LIFE SCENARIOS WHERE THEY LEARNED HOW TO LIVE ON A BUDGET AND MAKE THE TYPES OF DECISIONS ADULTS MAKE; AND TAKING FINANCIAL LITERACY, ENTREPRENEURSHIP, AND CAREER READINESS PROGRAMS INTO K-12 CLASSROOMS IN COLORADO AND WYOMING.
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