Junior Achievement of the Inland Northwe

Nonprofit profile at a glance

EIN
910564208
IRS 990 coverage
2010–2011
Forms available
Form 990 2011
Location
Spokane, WA, USA
Phone
5096247114
Rating confidence
Limited
Sector
Youth Development - Business

Reported finances

Revenue
$209,763
Expenses
$230,064
Assets
$41,204
Liabilities
$57,421

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

22 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To inspire and prepare young people to succeed in a global economy, Junior Achievement is dedicated to educating students about work readiness, entrepreneurship and financial literacy through experiential, hands-on programs. Junior Achievement programs help prepare young people for the real world by showing them how to generate wealth and effectively manage it, how to create jobs which make their community more robust, and how to apply entrepreneurial thinking to the workplace.

What it reported doing in 2011

JA programs on economic success, financial literacy and free enterprise were taught by over 400 volunteers to school age children in many classes throughout eastern washington and northern idaho. Independent studies have shown JA curriculum inspires students to take more personal responsibility and have higher aspirations for the future.

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 82
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -9.7%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 1.39; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -4.7% per year; rating input score 0; 33rd percentile among comparable filings
  • Asset growth: -24.5% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 23 of 23 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $167K in reported program spending
  • Leadership: top reported pay $0 · 22 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 2 filing years from 2010 to 2011
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.