Junior Achievement of Oregon and Sw Washington Inc

Nonprofit profile at a glance

EIN
930384007
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Portland, OR, USA
Phone
5032386430
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
International Economic Development

Official website

Reported finances

Revenue
$1,205,455
Expenses
$2,310,156
Assets
$4,554,892
Liabilities
$396,174

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

Leadership & pay

37 people listed

Executive titles in this filing

  • BARBARA SMITH (PRESIDENT & CEO)

Highest reported compensation

  • BARBARA SMITH (PRESIDENT & CEO): $174,528 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 nation's largest organization dedicated to giving young people the knowledge and skills they need to own their economic success, plan for their future, and make smart academic and economic choices.

What it reported doing in 2024

At junior achievement (ja) we believe in "possible." each day, we work to help young people discover what's possible in their lives. We do this by helping them connect what they learn in school with life outside the classroom. We let them know it's possible to invest in their future, to gain a better understanding of how the world works, and to pursue their dreams. We show them that it's possible for tomorrow to be a better day. Ja proudly works in partnership with both school and business communities with 6,088 volunteers bringing real-world relevance, knowledge, and hands-on learning into everyday education. During the year ending june 2025, ja served 40,463 students by providing 402,222 hours of curriculum and experiential learning to youth across Oregon and southwest Washington.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 98% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 80.2%; rating input score 80
  • Fundraising efficiency: $3.05 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: -91.6%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 1.97; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 7.6%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 1.6% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 80.2% of spending went to programs
  • Governance: 36 of 36 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.9M in reported program spending
  • Leadership: top reported pay $175K · 37 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Fundraising efficiency scored 9/100.
  • High — Sustainability: Operating margin scored 1/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.