Junior Achievement-rocky Mountain Inc

Nonprofit profile at a glance

EIN
840430495
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Greenwood Village, CO, USA
Phone
3032606294
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Economic Development

Official website

Reported finances

Revenue
$7,486,261
Expenses
$5,594,891
Assets
$24,516,940
Liabilities
$1,091,108

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

Leadership & pay

79 people listed

Executive titles in this filing

  • ROBIN WISE (PRESIDENT/CE)

Highest reported compensation

  • ROBIN WISE (PRESIDENT/CE): $353,138 total reported compensation
  • KRISTI SHAFFER (CDO): $242,325 total reported compensation
  • RACHEL TIBBETTS (COO): $179,170 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 - rocky mountain, inc. (ja) is critical for inspiring and preparing young people to own their economic success. In partnership with business and educators, ja immerses students in disruptive, real-world experiences, challenging their assumptions through mentor-led applied learning experiences.

What it reported doing in 2024

Junior achievement - rocky mountain, inc. Provided financial responsibility, entrepreneurship and career readiness programs to elementary, middle, and high school students in metro denver, northern Colorado, southern Wyoming, and in our mountain communities. Programs include: teaching students financial literacy by giving them the opportunity to participate in a stock market game that taught them about investing their money; giving middle and high school students a chance to learn how to budget their money given real-life scenarios where they learned how to live on a budget and make the types of decisions adults make; and taking financial literacy, entrepreneurship, and career readiness programs into k-12 classrooms in Colorado and Wyoming.

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 93% 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: 57
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.2%; rating input score 54
  • Program expense ratio: 70.6%; rating input score 71
  • Fundraising efficiency: $8.13 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • 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: 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: 25.3%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 4.38; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 18.4%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 17.1% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 54.2% of revenue deployed · 70.6% of spending went to programs
  • Governance: 74 of 74 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.9M in reported program spending
  • Leadership: top reported pay $353K · 79 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 38 of 38 current checks pass
  • Schedules: 8 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: 5 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.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.