Junior Achievement of Berks County Inc

Nonprofit profile at a glance

EIN
231714363
IRS 990 coverage
2011–2013
Forms available
Form 990 2013
Location
Reading, PA, USA
Phone
6103733500
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development - Business

Reported finances

Revenue
$257,498
Expenses
$265,485
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • JUDI SIMMONS (PRESIDENT & CEO)

Highest reported compensation

  • JUDI SIMMONS (PRESIDENT & CEO): $74,196 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Junior achievement uses hands-on experiences to help young people understand the business of life in partnership with businesses and educators. Junior achievement brings the real world to students, opening their minds to their potential and preparing them for the world of work, the envisioned future, what we aspire to become. Junior achievement maintains an active vision, front and center on how we can have a positive impact on the lives of more students, guided by our core values. From our core values, we articulate our purpose and vision, comprised of our core ideology to empower young people to own their economic success. It's not an easy task, but it's the kind of challenge that junior achievement takes on with creative energy, fervor and decisive action.

What it reported doing in 2013

Junior achievement programs are delivered by corporate and community volunteers, and provide relevant, hands-on experiences that give students from kindergarten through high school knowledge and skills in work readiness, entrepreneurship, and financial literacy. Junior achievement of berks county inc serves over 7,500 students in berks, lehigh and northampton counties through our programs, students gain the knowledge and skills they need to own their economic success, plan for their future, and make smart academic and economic choices. Our largest program services are innovative, volunteer led classroom programs, young mens and young womens symposiums (career exploration, work readiness, and financial guidance) and the dale carnegie leadership program.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 17
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 28.4%; rating input score 28
  • Program expense ratio: 27.5%; rating input score 28
  • Fundraising efficiency: $838.64 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.1%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 27.9%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -6.4% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -73.7% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 28.4% of revenue deployed · 27.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $73K in reported program spending
  • Leadership: top reported pay $74K · 11 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 3 filing years from 2011 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 28/100.
  • High — Financial Efficiency: Program expense ratio scored 28/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.