Junior Achievement Of Western Pennsylvania Inc in Pittsburgh, Pennsylvania (PA)

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Junior Achievement Of Western Pennsylvania Inc
Employer Identification Number (EIN)250983059
Name of OrganizationJunior Achievement Of Western Pennsylvania Inc
Address1 Allegheny Ctr Ste 430, Pittsburgh, PA 15212-5408
SubsectionEducational Organization
Ruling Date05/1994
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$2,022,915
Amount of Income$3,193,268
Form 990 Revenue Amount$2,514,407
National Taxonomy of Exempt Entities (NTEE)International, Foreign Affairs and National Security: International Economic Development


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Amount of income in 2014: $3,193,268 (it was $2,408,439 in 2013)
This organization: 

 $3,193,268
Other organizations performing similar types of work: 

 $503,831

Assets in 2014: $2,022,915 (it was $1,831,618 in 2013)
Junior Achievement Of Western Pennsylvania Inc: 

 $2,022,915
Other organizations performing similar types of work: 

 $337,871

Expenses in 2014: $2,467,990
This organization: 

 $2,467,990
Other organizations performing similar types of work: 

 $473,857

Income to expenses ratio in 2014: 1.3
This organization: 

 1.3
Other organizations performing similar types of work: 

 1.1

Number of employees in 2014: 33
This organization: 

 33
Other organizations performing similar types of work: 

 7

Employees paid over $100,000 in 2014: 3.0%
Junior Achievement Of Western Pennsylvania Inc: 

 3.0%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2014: 89.0%
Junior Achievement Of Western Pennsylvania Inc: 

 89.0%
Other organizations performing similar types of work: 

 64.2%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNoNo
Did the organization report an amount for land, buildings, and equipment?YesYesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?YesYesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoYesYes
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesYesYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?YesYesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?NoYesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
201220132014
The number reported in Box 3 of Form 1096060
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return283433
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYesYes
Did the organization notify the donor of the value of the goods or services provided?YesYesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$150,000$155,000$157,500
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$31,795$37,647$38,420
Total number of individuals who received more than $100,000 of reportable compensation from the organization111
Total number of independent contractors who received more than $100,000 of compensation from the organization000
Statement of Revenue
201220132014
Total revenue$2,140,694$2,408,439$2,514,407
Contributions, Gifts, Grants and Other Similar Amounts$1,291,847$2,125,149$2,237,079
Program Service Revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$25,532$50,450$45,267
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$-19,612$3,322$8,850
Gross amount from sales of assets other than inventory (Securities / Other)$146,947 / $0$255,434 / $0$251,270 / $0
Less: cost or other basis and sales expenses (Securities / Other)$166,559 / $0$250,645 / $1,467$242,420 / $0
Gain or (loss) (Securities / Other)$-19,612 / $0$4,789 / $-1,467$8,850 / $0
Net income/loss from fundraising events$661,740$30,576$19,057
Gross income from fundraising events$1,009,204$393,480$436,293
Less: direct expenses$347,464$362,904$417,236
Net income/loss from gaming activities$0$73,742$68,154
Gross income from gaming activities$0$84,255$87,359
Less: direct expenses$0$10,513$19,205
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$181,187$125,200$136,000
900099$163,200$125,200$136,000
All other revenue$0$0$0
Statement of Functional Expenses
201220132014
Total functional expenses$2,363,944$2,374,569$2,467,990
Grants and other assistance to domestic organizations and domestic governments$0$0$0
Grants and other assistance to domestic individuals$172,500$136,200$152,000
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$181,796$192,647$199,243
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$719,708$713,737$798,401
Pension plan accruals and contributions$53,790$66,806$70,932
Other employee benefits$0$0$0
Payroll taxes$76,800$80,540$87,022
Fees for services (non-employees)
Management$0$0$0
Legal$12,604$22,862$34,246
Accounting$19,350$20,261$20,584
Lobbying$0$0$0
Professional fundraising services$0$0$0
Investment management fees$8,214$9,434$11,462
Other$36,348$41,467$40,784
Advertising and promotion$79,011$83,873$240,061
Office expenses$62,282$53,012$69,529
Information technology$0$0$0
Royalties$0$0$0
Occupancy$102,878$105,290$103,032
Travel$47,334$50,316$51,519
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$13,981$20,125$10,787
Interest$0$0$0
Payments to affiliates$52,316$60,202$61,159
Depreciation, depletion, and amortization$5,754$6,494$9,635
Insurance$115,841$76,438$122,658
Other expenses$292,600$310,000$292,601
Other expenses$213,903$253,858$40,240
Other expenses$39,309$31,469$36,766
Other expenses$31,183$30,582$15,118
Other expenses$26,442$8,956$211
Balance Sheet
201220132014
Total assets$1,721,791$1,831,618$2,022,915
Cash - non-interest-bearing$409,854$600,771$435,156
Savings and temporary cash investments$0$0$0
Pledges and grants receivable, net$52,112$35,699$155,550
Accounts receivable, net$0$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$6,852$21,066$17,942
Land, buildings, and equipment: cost or other basis$300,714$23,182$13,548
Investments - publicly traded securities$938,059$1,150,900$1,400,719
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$0
Other assets$14,200$0$0
Total liabilities$249,944$256,596$292,171
Accounts payable and accrued expenses$67,149$61,879$87,508
Grants payable$0$0$0
Deferred revenue$11,050$33,272$68,918
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$171,745$161,445$135,745
Total net assets or fund balances$1,471,847$1,575,022$1,730,744
Unrestricted net assets$1,258,647$1,383,822$1,577,540
Temporarily restricted net assets$213,200$191,200$153,204
Permanently restricted net assets$0$0$0
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$8,431,645
Subtotal$8,431,645
Gifts, grants, contributions, and membership fees received$7,897,083
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$534,562
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$12,277,342
Public support$8,431,645
Subtotal$171,548
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$171,548
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$3,674,149
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Technoserve Inc1 Mechanic St, Norwalk, CT 06850-3431CT1969-04$84,219,376
2Mennonite Economic Development Associates1891 Santa Barbara Dr Ste 201, Lancaster, PA 17601-4106PA1981-12$15,362,848
3Serrv International IncPO BOX 365, New Windsor, MD 21776-0365MD1998-11$11,075,355
4Junior Achievement Of Western Pennsylvania Inc1 Allegheny Ctr Ste 430, Pittsburgh, PA 15212-5408PA1994-05$3,193,268
5American Friends Of The New Economic School Inc, AfnesDept Of Economics Pennsylvania, University Park, PA 16802PA1996-05$2,751,250
6Village Enterprise Fund Inc751 Laurel St 222, San Carlos, CA 94070-3113CA1988-02$1,641,355
7Shared Interest Inc121 W 27th St Ste 805, New York, NY 10001-6262NY1995-09$1,462,990
8Junior Achievement Of South Central Pennsylvania610 S George St, York, PA 17401-3131PA1994-05$1,112,390
9Women Thrive Worldwide, Womens Edge1726 M St Nw Ste 1075, Washington, DC 20036-4527DC1999-02$982,923
10Junior Achievement Of Delaware Valley993 Old Eagle School Rd Ste 410, Wayne, PA 19087-1710PA1994-05$828,404
11Ten Thousand Village National Capital Area Inc915 King Street, Alexandria, VA 22314-3089VA1995-05$766,091
12All Seasons Community Services530-2 St, Kenyon, MN 55946MN1988-09$721,211
13Junior Achievement Of Central Pennsylvania2420 Gehman Lane Suite 100, Lancaster, PA 17602-1138PA1994-05$574,690
14Junior Achievement Of Northeastern Pennsylvania1122 Oak St, Pittston Twp, PA 18640-3727PA1994-05$539,723
15Self Help Crafts Of The World West701 Gettysburg Pike, Mechanicsburg, PA 17055-5723PA1993-03$509,707
16Ue Research And Education FundOne Gateway Center Ste 1400, Pittsburgh, PA 15222PA1995-06$483,792
17Junior Achievement Of Berks County601 Penn St 1st Fl, Reading, PA 19601-3544PA1994-05$461,477
18Sostenica Inc1019 Ashley Rd, West Chester, PA 19382-7560PA2001-11$227,776
19Sarona Global Investment Fund Inc1891 Santa Barbara Dr Ste 201, Lancaster, PA 17601-4106PA2002-06$1,600
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Number of organizations performing similar types of work
Alaska1
Alabama4
Arkansas2
Arizona3
California13
Colorado7
Connecticut4
District of Columbia16
Delaware1
Florida14
Georgia3
Hawaii2
Iowa2
Idaho1
Illinois13
Indiana8
Kansas2
Kentucky5
Louisiana3
Massachusetts6
Maryland9
Maine2
Michigan9
Minnesota4
Missouri2
Mississippi2
North Carolina7
Nebraska1
New Jersey7
New Mexico1
Nevada1
New York25
Ohio13
Oklahoma2
Oregon4
Pennsylvania13
Rhode Island1
South Carolina4
South Dakota2
Tennessee8
Texas11
Utah3
Virginia7
Washington2
Wisconsin1
West Virginia1
International5
Total257
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateJunior Achievement Of Southeast Texas Inc2115 E Governors Cir, Houston, TX 77092-8711TX1994-05$7,273,126
SubordinateJunior Achievement Of Arizona636 W Southern Ave, Tempe, AZ 85282-4508AZ1994-05$4,430,742
SubordinateJunior Achievement Of Southern Ca6250 Forest Lawn Dr, Los Angeles, CA 90068-1016CA1994-05$4,292,079
SubordinateJunior Achievement Of Georgia Inc460 Abernathy Rd, Atlanta, GA 30328-2506GA1994-05$4,037,122
SubordinateJunior Achievement Of South Florida1130 Coconut Creek Blvd, Coconut Creek, FL 33066-1647FL1994-05$3,586,072
SubordinateJunior Achievement Of Northern California3003 Oak Rd Ste 109, Walnut Creek, CA 94597-4501CA1994-05$2,623,141
SubordinateJunior Achievement Of Greater New Orleans Inc5100 Orleans Ave, New Orleans, LA 70124-3757LA1994-05$1,283,055
SubordinateJunior Achievement Of Central Massachusetts311 Main St, Worcester, MA 01608-1511MA1994-05$698,084
CentralJunior Achievement Usa1 Education Way, Colorado Spgs, CO 80906-4477CO1994-01$33,138,770
SubordinateJunior Achievement Of Chicago651 W Washington Blvd Ste 404, Chicago, IL 60661-2126IL1994-05$9,846,814
SubordinateJunior Achievement Of Wisconsin Inc11111 W Liberty Dr, Milwaukee, WI 53224-3641WI1994-05$6,287,056
SubordinateJunior Achievement Of Washington1700 Westlake Ave N, Seattle, WA 98109-3012WA1994-05$5,240,962
SubordinateJunior Achievement Of Greater Washington1050 17th St Nw Ste 750, Washington, DC 20036-5593DC1994-05$5,114,494
SubordinateJunior Achievement Rocky Mountain1445 Market St Ste 200, Denver, CO 80202-1728CO1994-05$4,739,118
SubordinateJunior Achievement Of Georgia Disco460 Abernathy Rd, Atlanta, GA 30328-2506GA1994-05$4,139,616
SubordinateJunior Achievement Of Tampa Bay13707 N 22nd St, Tampa, FL 33613-4412FL1994-05$3,929,395
SubordinateJunior Achievement Of New York420 Lexington Ave Rm 205, New York, NY 10170-0299NY1994-05$3,854,227
SubordinateJunior Achievement Of The Upper Midwest1800 White Bear Ave N, Maplewood, MN 55109-3704MN1994-05$3,669,542
SubordinateJunior Achievement Of Greater St Louis17339 N Outer 40 Rd, Chesterfield, MO 63005-1358MO1994-05$3,441,360
SubordinateJunior Achievement Of Western Pennsylvania Inc1 Allegheny Ctr Ste 430, Pittsburgh, PA 15212-5408PA1994-05$3,193,268
Number of affiliated organizations
Alaska1
Alabama4
Arkansas1
Arizona1
California5
Colorado5
Connecticut3
District of Columbia1
Delaware1
Florida11
Georgia2
Hawaii1
Iowa3
Idaho1
Illinois5
Indiana6
Kansas2
Kentucky4
Louisiana3
Massachusetts4
Maryland2
Maine1
Michigan8
Minnesota1
Missouri2
Mississippi1
North Carolina3
Nebraska2
New Hampshire1
New Jersey1
New Mexico1
Nevada2
New York7
Ohio11
Oklahoma2
Oregon1
Pennsylvania6
Rhode Island1
South Carolina4
South Dakota1
Tennessee6
Texas10
Utah1
Virginia4
Washington2
Wisconsin1
West Virginia1
International1
Total148

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