Junior Achievement of Central Maryland Inc

Nonprofit profile at a glance

EIN
520688275
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Baltimore, MD, USA
Phone
4433947211
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
International Economic Development

Official website

Reported finances

Revenue
$2,549,367
Expenses
$3,483,093
Assets
$6,186,903
Liabilities
$5,042,530

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

46 people listed

Executive titles in this filing

  • PAUL KAPPEL (PRESIDENT)
  • KIMBERLY DENIS (SENIOR VICE PRESIDENT, COO)
  • DAWN EDWARDS (SENIOR VICE PRESIDENT, DEVELOPMENT)
  • JONAYE FORD (SENIOR VICE PRESIDENT, CAO)

Highest reported compensation

  • PAUL KAPPEL (PRESIDENT): $256,174 total reported compensation
  • KIMBERLY DENIS (SENIOR VICE PRESIDENT, COO): $175,615 total reported compensation
  • JONAYE FORD (SENIOR VICE PRESIDENT, CAO): $155,530 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Junior achievement is the proven provider of work and career readiness experiences for central Maryland youth. By bridging the gap between education and business, ja will drive community transformation by providing volunteer supported experiences to students across the region that need equitable access to these opportunities in order to succeed.

What it reported doing in 2024

Junior achievement provides experiential education opportunities for k-12 students in workforce readiness, financial literacy and entrepreneurship.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 90% 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

STRONG - A large share of available resources goes toward mission work and most voting board members are independent. Expenses are high relative to revenue and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 66
  • Accountability: 100
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.7%; rating input score 89
  • Fundraising efficiency: $16.72 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -36.6%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 1.78; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.82; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 18.3%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 19.1% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.7% of spending went to programs
  • Governance: 42 of 42 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.1M in reported program spending
  • Leadership: top reported pay $256K · 46 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $534K reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Sustainability: Operating margin scored 3/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.