Junior Achievement of Central Virginia, Inc. · 6/30/2016 · Junior Achievement USA, which is a national nonprofit organization. The primary purpose of the Organization is to deliver

JuniorAchievementofCentralVirginia,Inc.FinancialStatementsJune30,2016

Page

IndependentAuditor'sReport 1‐2

FinancialStatements

Statementoffinancialposition 3

Statementofactivities 4

Statementoffunctionalexpenses 5

Statementofcashflows 6

Notestofinancialstatements 7‐13

JuniorAchievementofCentralVirginia,Inc.

TableofContents

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IndependentAuditor’sReport

BoardofDirectorsJuniorAchievementofCentralVirginia,Inc.Richmond,VirginiaReportontheFinancialStatementsWehaveauditedtheaccompanyingfinancialstatementsofJuniorAchievementofCentralVirginia, Inc.,whichcomprise thestatementof financialpositionasof June30,2016, therelated statements of activities, functional expenses, and cash flows for the year thenended,andtherelatednotestothefinancialstatements.Management’sResponsibilityfortheFinancialStatementsManagement is responsible for the preparation and fair presentation of these financialstatements in accordance with accounting principles generally accepted in the UnitedStatesofAmerica; this includes thedesign, implementation, andmaintenanceof internalcontrol relevant to thepreparationand fairpresentationof financial statements thatarefreefrommaterialmisstatement,whetherduetofraudorerror.Auditor’sResponsibilityOur responsibility is to express an opinion on these financial statements based on ouraudit.WeconductedourauditinaccordancewithauditingstandardsgenerallyacceptedintheUnitedStatesofAmerica.Thosestandardsrequirethatweplanandperformtheauditto obtain reasonable assurance about whether the financial statements are free frommaterialmisstatement.Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosures in the financialstatements. Theproceduresselecteddependontheauditor’sjudgment, including theassessmentof the risksofmaterialmisstatementof the financialstatements,whetherduetofraudorerror. Inmakingthoseriskassessments,theauditorconsidersinternalcontrolrelevanttotheentity’spreparationandfairpresentationofthefinancial statements in order to design audit procedures that are appropriate in thecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity’sinternalcontrol.Accordingly,weexpressnosuchopinion.Anauditalsoincludesevaluating the appropriateness of accounting policies used and the reasonableness ofsignificant accounting estimatesmade bymanagement, aswell as evaluating the overallpresentationofthefinancialstatements.

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StatementofFinancialPositionJune30,2016,withComparativeTotalsasofJune30,2015

Assets 2016 2015CurrentAssetsCashandcashequivalents 267,726$ 225,939$Contributionsreceivable,net,currentportion 291,223 100,555Inventory,programmaterials 13,258 15,411Prepaidexpenses 10,584 7,598Totalcurrentassets 582,791 349,503

Long‐TermAssetsContributionsreceivable,net,lesscurrentportion 434,264 ‐Propertyandequipment,net 41,368 121,785Totallong‐termassets 475,632 121,785

Totalassets 1,058,423$ 471,288$

LiabilitiesandNetAssetsCurrentLiabilitiesAccountspayable 10,462$ 1,076$Accruedliabilities 28,901 7,370Totalcurrentliabilities 39,363 8,446

Totalliabilities 39,363 8,446

NetAssetsUnrestricted 273,771 292,795Totalunrestrictednetassets 273,771 292,795

Temporarilyrestricted 745,289 170,047Totalnetassets 1,019,060 462,842

Totalliabilitiesandnetassets 1,058,423$ 471,288$

SeeNotestoFinancialStatements

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StatementofActivitiesYearEndedJune30,2016,withComparativeTotalsfortheYearEndedJune30,2015

TemporarilyUnrestricted Restricted 2016 2015

PublicSupportandRevenuesContributionsCorporate 187,128$ 91,000$ 278,128$ 251,704$Individual 89,466 ‐ 89,466 67,832Foundations 221,188 ‐ 221,188 237,079

497,782 91,000 588,782 556,615Capitalcampaign ‐ 669,364 669,364 ‐Totalcontributions 497,782 760,364 1,258,146 556,615

Specialevents,gross 326,750 ‐ 326,750 298,734In‐kindcontributions 10,896 ‐ 10,896 101,145Otherincome 30,619 ‐ 30,619 18,928

866,047 760,364 1,626,411 975,422

NetAssetsReleasedFromRestrictionsSatisfactionofprogramrestrictions 185,122 (185,122) ‐ ‐Totalpublicsupportandrevenues 1,051,169 575,242 1,626,411 975,422

ExpensesProgramservicesHighschoolprograms 346,907 ‐ 346,907 272,467Middleschoolprograms 166,438 ‐ 166,438 216,179Elementaryschoolprograms 246,524 ‐ 246,524 223,375Totalprogramservices 759,869 ‐ 759,869 712,021

SupportingservicesManagementandgeneral 161,765 ‐ 161,765 130,047Fundraising 148,559 ‐ 148,559 131,247Totalsupportingservices 310,324 ‐ 310,324 261,294

Totalexpenses 1,070,193 ‐ 1,070,193 973,315

Changeinnetassets (19,024) 575,242 556,218 2,107

Netassets,beginning 292,795 170,047 462,842 460,735

Netassets,ending 273,771$ 745,289$ 1,019,060$ 462,842$


Totals

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YearEndedJune30,2016,withComparativeTotalsfortheYearEndedJune30,2015

High Middle Elementary Total Management Fund TotalSchool School School Program &General Raising Supporting 2016 2015

Salaries 134,716$ 64,838$ 99,701$ 299,255$ 60,382$ 18,250$ 78,632$ 377,887$ 333,983$Payrolltaxes 11,573 3,531 11,474 26,578 6,949 2,100 9,049 35,627 32,359Employeeinsurance 17,816 5,436 17,664 40,916 10,698 3,233 13,931 54,847 53,381Pension/annuity 11,906 3,633 11,805 27,344 7,149 2,161 9,310 36,654 36,949Subtotal 176,011 77,438 140,644 394,093 85,178 25,744 110,922 505,015 456,672

Baddebts 54 16 53 123 32 10 42 165 355Capitalcampaign 6,142 ‐ ‐ 6,142 ‐ 26,730 26,730 32,872 ‐Computermaintenance 5,312 1,621 5,266 12,199 3,189 964 4,153 16,352 16,092Depreciation 30,156 30,157 ‐ 60,313 20,104 ‐ 20,104 80,417 78,993Duesandsubscription 696 213 690 1,599 418 127 545 2,144 2,377FinanceParkexpenses 4,140 4,139 ‐ 8,279 ‐ ‐ ‐ 8,279 25,948Generalinsurance 2,758 841 2,734 6,333 1,656 500 2,156 8,489 8,016Leasedequipment 1,391 425 1,380 3,196 836 252 1,088 4,284 3,926Meetings 507 155 502 1,164 304 92 396 1,560 3,305Miscellaneous 1,506 460 1,494 3,460 905 273 1,178 4,638 3,876Outsideservices 7,861 2,398 7,794 18,053 4,720 1,427 6,147 24,200 ‐Participationfees 14,792 4,513 14,665 33,970 8,882 2,684 11,566 45,536 32,454Postageanddelivery 643 196 637 1,476 386 117 503 1,979 1,591Printing 2,227 679 2,207 5,113 1,337 404 1,741 6,854 3,881Professionalfees 6,087 1,857 6,035 13,979 3,655 1,105 4,760 18,739 17,579Programmaterials 31,953 3,733 44,670 80,356 ‐ ‐ ‐ 80,356 84,174Propertytaxes 589 180 584 1,353 354 107 461 1,814 1,031Publicrelations 5,719 1,745 5,670 13,134 3,434 1,038 4,472 17,606 11,324Rent 23,103 23,103 ‐ 46,206 15,401 ‐ 15,401 61,607 52,605Repairsandmaintenance 3,997 3,998 ‐ 7,995 2,665 ‐ 2,665 10,660 9,720Scholarships 5,000 ‐ ‐ 5,000 ‐ ‐ ‐ 5,000 ‐Specialevents ‐ ‐ ‐ ‐ ‐ 85,786 85,786 85,786 97,933Stafftraining 1,575 480 1,561 3,616 946 286 1,232 4,848 12,053Stationeryandsupplies 2,516 768 2,495 5,779 1,511 457 1,968 7,747 9,455Telephone 2,130 650 2,111 4,891 1,279 386 1,665 6,556 6,313Travel 1,293 151 1,808 3,252 422 70 492 3,744 4,741Utilities 6,228 6,228 ‐ 12,456 4,151 ‐ 4,151 16,607 17,886Volunteertraining 2,521 294 3,524 6,339 ‐ ‐ ‐ 6,339 11,015Totalexpenses 346,907$ 166,438$ 246,524$ 759,869$ 161,765$ 148,559$ 310,324$ 1,070,193$ 973,315$


StatementofFunctionalExpenses

ProgramServices SupportingServicesTotals

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StatementofCashFlowsYearEndedJune30,2016

CashFlowsFromOperatingActivitiesChangeinnetassets 556,218$

Depreciation 80,417ChangesinoperatingassetsContributionsreceivable (624,932)Inventory,programmaterials 2,153Prepaidexpenses (2,986)

ChangesinoperatingliabilitiesAccountspayable 9,386Accruedliabilities 21,531Netcashprovidedbyoperatingactivities 41,787

Netchangeincashandcashequivalents 41,787

Cashandcashequivalents,beginning 225,939

Cashandcashequivalents,ending 267,726$


Adjustmentstoreconcilechangeinnetassetstonetcashprovidedby(usedin)operatingactivities

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NotestoFinancialStatements

June30,2016

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Note1.NatureofOrganizationandSummaryofSignificantAccountingPoliciesNatureoftheorganizationJuniorAchievement of Central Virginia, Inc., (theOrganization) is a regional franchise ofJuniorAchievementUSA,whichisanationalnonprofitorganization.Theprimarypurposeof the Organization is to deliver educational programs about free enterprise, personalfinance,andeconomicstopublicandprivateschoolsinCentralVirginiatopreparestudentsforkeyeconomicandworkforceissuestheywillface.AsummaryoftheOrganization'ssignificantaccountingpoliciesfollows:FinancialstatementpresentationUnder current accounting standards, the Organization is required to report informationregarding its financial position and activities according to three classes of net assets:unrestricted,temporarilyrestricted,andpermanentlyrestricted.Thenetassetclassesaresummarizedasfollows:

UnrestrictednetassetsincluderesourcesthatcanbeusedcurrentlyforthegeneraloperationsandprogramsoftheOrganization.TemporarilyrestrictednetassetsincludeamountsrestrictedbydonordesignationthatmayorwillbemeteitherbyactionsoftheOrganizationand/orthepassageoftime.Permanently restricted net assets include contributions restricted by donordesignation that they be maintained permanently by the Organization. TheOrganizationdidnothaveanypermanentlyrestrictednetassetsatJune30,2016.

Revenuesarereportedasincreasesinunrestrictednetassetsunlesstheuseoftherelatedassets is limited by donor‐imposed restrictions. Expenses are reported as decreases inunrestricted net assets. Realized and unrealized gains and losses on investments arereportedasincreasesordecreasesinunrestrictednetassetsunlesstheiruseisrestrictedbydonorsorstatelaw.Expirationsoftemporaryrestrictionsonnetassets(i.e.,thedonor‐stipulated purpose has been fulfilled and/or the stipulated time period has elapsed) arereported as reclassifications from temporarily restricted net assets to unrestricted netassets.CashandcashequivalentsForpurposesof reporting thestatementofcash flows, theOrganization includesall cashaccounts,whicharenotsubjecttowithdrawalrestrictionsorpenalties,andallhighlyliquiddebt instruments purchased with a maturity of three months or less as cash and cashequivalentsontheaccompanyingstatementoffinancialposition.TheOrganizationmay,attimes, have cash in excess of insured limits. The Organization’s cash is in institutionswhose credit ratings are monitored by management to minimize the concentration ofcreditrisk.



June30,2016

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Note 1. Nature of Organization and Summary of Significant Accounting Policies(continued)ContributionsreceivableContributionsarerecognizedwhenthedonormakesapromisetogivetotheOrganizationthatis,insubstance,unconditional.Donationsorcontributionsofassetsotherthancashandgifts‐in‐kindarerecordedattheirestimatedfairmarketvalue.Giftsofpropertyandequipmentarereportedasunrestrictedsupportunlessexplicitdonorstipulationsspecifyhowthedonatedassetsmustbeused.Contributions receivable are carried at net present value less an estimate made fordoubtful accounts based on a review of all outstanding amounts on a regular basis.Management determines the allowanceby calculating the average of the actualwrite‐offpercentage for the preceding five‐year period. No allowancewas deemed necessary bymanagementatJune30,2016.Receivablesarewrittenoffwhendeemeduncollectible.The contributions receivable included as a long‐term asset are expected to be collectedbetween2018 ‐ 2021. At June30, 2016, a discount of $34,736was recordedutilizing adiscountrateof4%.InventoryInventory,consistingofprogramandmarketingmaterials,isrecordedatcost.PropertyandequipmentAcquisitionsofpropertyandequipmentarerecordedatcost.Depreciationofpropertyandequipment is computedusing the straight‐linemethodover the estimateduseful livesoftherespectiveassets.Estimatedusefullivesare2to10years.IncometaxesThe Organization is exempt from federal income taxes under Section 501(c)(3) of theInternalRevenueCode.Inaddition,theOrganizationqualifiesforcharitablecontributionsunder Section 170(b)(1)(A)(vi) and has been classified as an organization that is not aprivate foundation under Section 509(a)(1). The Organization is subject to tax on anyunrelatedbusinessincomethatitmaygenerate.TheFinancialAccountingStandardsBoardissuedguidanceonaccounting foruncertaintyin income taxes. Management evaluated the Organization’s tax positions and concludedthattheOrganizationhadtakennouncertaintaxpositionsthatrequireadjustmenttothefinancialstatementstocomplywiththeprovisionsofthisguidance.Withfewexceptions,theOrganizationisnolongersubjecttoincometaxexaminationsbythetaxingauthoritiesforyearsendingbeforeJune30,2013.



June30,2016

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Note 1. Nature of Organization and Summary of Significant Accounting Policies(continued)TheOrganizationincludespenaltiesandinterestassessedbyincometaxingauthoritiesinmanagementandgeneralexpenses. TheOrganizationdidnothavepenaltiesandinterestrelatingtoincometaxesfortheyearendedJune30,2016.SpecialeventsSpecialeventsrevenueisrecordedwhenearned,whichiswhentheeventisheld.AffiliationsandparticipationfeesTheOrganizationisaffiliatedwithJuniorAchievement,Inc.,thenationalheadquartersforall Junior Achievement franchises. Junior Achievement, Inc., performs all research anddevelopmentoneducationalmaterialsandprovidesinformationonprogramming,training,marketing,andfundraisingforafee,atadiscount,toitsfranchises.Donationsin‐kindDonated materials, equipment, and services, which enhance financial assets or wouldotherwise be purchased, are reflected as contributions in the accompanying financialstatementsattheestimatedfairvalueofsimilargoodsandservicesatthedateofdonation.Asubstantialnumberofvolunteershavedonatedapproximately9,763hoursofvolunteertimeduring the current year to theOrganization’s program services and its fund raisingcampaigns;however,theseservicesdidnotmeettherecognitioncriteriacontainedintheauthoritativeliterature.FunctionalexpensesThecostsofprovidingthevariousprogramsandotheractivitieshavebeensummarizedona functionalbasis in theaccompanyingstatementofactivities. Accordingly,certaincostshavebeenallocatedamongtheprogramsandsupportingservicesbenefitedandfunctionsserved.UseofestimatesThepreparationoffinancialstatementsinconformitywithgenerallyacceptedaccountingprinciples requires management to make estimates and assumptions that affect thereported amounts of assets and liabilities and disclosures of contingent assets andliabilitiesatthedateofthefinancialstatementsandthereportedamountsofrevenuesandexpensesduringthereportingperiod.Actualresultscoulddifferfromthoseestimates.



June30,2016

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Note2.PropertyandEquipmentPropertyandequipmentconsistsofthefollowingatJune30,2016:Furnitureandfixtures 6,875$Machineryandequipment 153,561Leaseholdimprovements 46,046FinancePark 200,000

406,482Lessaccumulateddepreciation 365,114

41,368$

Note3.LineofCreditThe Organization has a revolving line of credit with a maximum borrowing amount of$110,000 and is secured by all of the Organization’s assets. Interest accrues on theoutstandingbalanceatarateoftheindex(primerate)plus2%(currently5.50%).TherewasnoamountoutstandingunderthelineofcreditduringtheyearandasofJune30,2016.Therearenofinancialcovenantsrequiredbythelendinginstitution.Note4.MultiemployerBenefitPlansPensionPlanEffective September 30, 2014, the Organization elected to freeze its participation in thenoncontributory defined benefit pension plan (the Plan) described below. The Plan isadministered by Junior Achievement USA® and covers all full‐time employees of JuniorAchievementUSA®,JAWorldwide,Inc.,andparticipatingJuniorAchievementchaptersinthe United States. The Plan is accounted for like a multiemployer plan. Benefits aredeterminedbasedonyearsofserviceandsalaryhistory.ThePlan’sassetsareinvestedinvariousinvestmentfunds.Therespectiveparticipants’employersarerequiredtofundthePlan,asdeterminednecessarybyJuniorAchievementUSA’sBoardofDirectors,basedonan annual actuarial valuation. The Plan requires that participating members, whowithdrawfromthePlan,remainliableforanypreviousfundingobligationsunderthePlan.Accordingly,theOrganizationrecognizes,asnetpensioncost,therequiredcontributionforthe period and recognizes, as a liability, any contributions due and unpaid. There is norecognitionofthefundedstatusofthePlaninthefinancialstatementsoftheOrganization.The risks to the Organization of participating in this multiemployer pension plan aredifferentfromsingle‐employerplansinthefollowingaspects:



June30,2016

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Note4.MultiemployerBenefitPlans(continued)1. Assetscontributedtothemultiemployerplanbyoneemployermaybeusedtoprovide

benefitstoemployeesofotherparticipatingemployers;2. IfaparticipatingemployerstopscontributingtothePlan, theunfundedobligationsof

thePlanmaybebornebytheremainingparticipatingemployers;and3. IftheOrganizationchoosestostopparticipatinginthePlan,theOrganizationwouldbe

required to pay the Plan an amount based on the underfunded status of the Plan,referredtoasawithdrawalliability.

AsaresultoffreezingitsparticipationinthePlan,theOrganizationisrequiredtocontinuecontributingapproximately13%oftheeligibleemployees’salariesthatwereparticipatinginthePlanonSeptember30,2014untilthetimethatthePlanbecomesfullyfunded.TheOrganization’scontributionstothePlanareoutlinedinthetablebelow.TheOrganization’scontributionsdonot representmore than fivepercentof total contributions to theplan.The “EIN/Pension Plan Number” column provides the Employee Identification Number(EIN) and the three‐digit plan number. The Plan’s funded status available in 2016 and2015isforyearsendedJune30,2016and2015,respectively.

PensionFund 2016 2015 2016 2015RetirementplanforemployeesofJuniorAchievementUSA 13‐1635270/333 68% 71% 29,980$ 31,960$

FundedStatusEIN/PensionPlanNumber

ContributionofOrganization

The Organization has established an employer sponsored 401(k) retirement plan for alleligibleemployees. TheOrganizationwillmatchemployeecontributionsupto3%oftheemployee’seligiblesalary. TheOrganization’scontributionstotaled$6,674thefiscalyearendedJune30,2016.HealthandWelfareBenefitsTrustTheOrganizationhasaself‐fundedmedical,dental,andotherbenefitsplancovering full‐timeemployeesoftheOrganizationandtheirbeneficiariesandcovereddependents. Theplan is accounted for likeamultiemployerplan. Premiumsarepaid into theHealthandWelfare Plan for each participant by the Organization. All assets and liabilities of theHealth and Welfare Plan are held in the Junior Achievement USA Health and WelfareBenefits Trust (Benefits Trust). Accordingly, no balances or transactions of theBenefitsTrustarerecordedinthefinancialstatementsoftheOrganization.



June30,2016

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Note4.MultiemployerBenefitPlans(continued)PostretirementBenefitsPlanTheHealth andWelfare Plan also offers health care benefits to retired personnel of theOrganization. This creates an implicit rate subsidy, which is considered to be apostretirementbenefit.ManagementoftheOrganizationdoesnotbelievetheimplicitratesubsidy amount to be material to the Organization, especially since the Plan is amultiemployer plan. Accordingly, no balances or transactions of the PostretirementBenefitsPlanarerecordedinthefinancialstatementsoftheOrganization.TheOrganization’spremiumexpensefortheHealthandWelfareBenefitsPlanfortheyearendedJune30,2016was$54,848.Note5.LeaseCommitmentsEffectiveAugust1,2011, theOrganizationentered intoanoperating leaseagreement forspacetobeusedforFinanceParkandadministrativeoffices.Theleaseagreementwasforathree‐yearperiodendingJuly31,2014,withanoptiontorenew.Theleasewasrenewed,effective August 1, 2016, for a twelve‐month period ending July 31, 2017. The currentmonthlyrentalis$5,970.Futureminimumleasepayments,byyearandintheaggregate,underthisoperatingleaseareasfollows:YearEndingJune30,2017 70,856$2018 5,970

76,826$

Rentexpenseamountedto$61,607fortheyearendedJune30,2016.Note6.TemporarilyRestrictedNetAssetsTemporarily restricted net assets at June 30, 2016, were available for the followingpurposes:Educationprograms 68,165$Empoweredthroughethics 25,000Technologyandinfrastructure 3,349Capitalcampaign 648,775 745,289$



June30,2016

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Note6.TemporarilyRestrictedNetAssets(continued)Net assets were released from donor restrictions for the year ended June 30, 2016, byincurringexpensessatisfyingtherestrictedpurposesasfollows:Educationprograms 143,532$Empoweredthroughethics 20,000Technologyandinfrastructure 1,001Capitalcampaign 20,589 185,122$

Note7.SubsequentEventsManagementhasevaluatedsubsequenteventsthroughOctober11,2016,thedatethatthefinancialstatementswereavailableforissue.TheOrganizationiscurrentlyinvolvedinnegotiationswiththeCountyofHenricotoleasespace in a county library inorder to relocate andenhance theOrganization’s JAFinancePark. ThenewspacewouldallowtheOrganizationtoprovideastateof theart financialliteracy education center for students in all the major school divisions in the MetroRichmondarea.HenricoCountyiscurrentlyinnegotiationconcerningtheconstructionofJAFinanceParkwith thegeneralcontractor thatbuilt theoriginal librarystructure. TheOrganization has also begun a capital campaign in order to raise the necessary funds toconstruct the new JA Finance Park and office space for the JA Finance Park staff. TheOrganization will also need to lease additional office space at a nearby location toaccommodatetherestoftheofficestaff.Asofthedatethatthefinancialstatementswereavailableforissue,therehavebeennoformalagreementsenteredintobytheOrganization.Note8.PriorYearSummarizedComparativeInformationThe financial statements includecertainprioryearsummarizedcomparative informationin totalbutnotbynetasset class. Such informationdoesnot include sufficientdetail toconstitute a presentation in conformity with generally accepted accounting principles.Accordingly, such information should be read in conjunction with the Organization’sfinancial statements for the year ended June 30, 2015, from which the summarizedinformationwasderived.

Documents

Junior Achievement of Central Virginia, Inc. · 6/30/2016 · Junior Achievement USA, which is a national nonprofit organization. The primary purpose of the Organization is to deliver