Junior Achievement of Southern California Inc

Nonprofit profile at a glance

EIN
951799192
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Los Angeles, CA, USA
Phone
3239571818
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Economic Development

Official website

Reported finances

Revenue
$6,717,160
Expenses
$4,191,189
Assets
$10,793,230
Liabilities
$586,467

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

Leadership & pay

67 people listed

Executive titles in this filing

  • KATIUSKA KIRKWOOD (SENIOR VICE PRESIDENT)
  • LESTER MCCABE (PRESIDENT & CEO)

Highest reported compensation

  • LESTER MCCABE (PRESIDENT & CEO): $327,295 total reported compensation
  • KATIUSKA KIRKWOOD (SENIOR VICE PRESIDENT): $202,123 total reported compensation
  • SUSAN SAGHEB (VP OF FINANCE): $192,065 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 of southern California inspires and prepares young people to succeed in a global economy. Our programs teach the business of life, through community-based partnerships of educators, volunteers and businesses.

What it reported doing in 2024

See schedule o

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 89% 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

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.7%; rating input score 49
  • Program expense ratio: 74.9%; rating input score 75
  • Fundraising efficiency: $8.69 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • 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: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 37.6%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 2.58; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 20.9%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 48.7% of revenue deployed · 74.9% of spending went to programs
  • Governance: 60 of 60 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.1M in reported program spending
  • Leadership: top reported pay $327K · 67 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2009 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.