2023-11-15T15:10:06-06:00 2022-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-01-01 581447686 American Junior Golf Foundation Inc % JASON MILLER CFO AMER 7708684200 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 JASON MILLER CFO 7708684200 2023-11-15 true JASON MILLER 999009999 SABRE J LINAHAN P01372980 4048746244 2023-11-15 3 2022 2023-04-26 12:10:37Z STEPHEN HAMBLIN 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 4184052 false X WWW.AJGA.ORG X 1981 GA DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. 10 10 6 200 0 4553317 3277610 0 0 404636 450442 456000 456000 5413953 4184052 1857200 2227089 0 0 444389 488621 0 0 505845 638690 705081 2940279 3420791 2473674 763261 19641772 19463335 197403 443418 19444369 19019917 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. false false 1191955 712785 THE ACE GRANT IS A FINANICAL ASSISTANCE PROGRAM WHICH ALLOWS JUNIOR GOLFERS WHO HAVE THE TALENT TO PURSUE THEIR DREAM OF A COLLEGE EDUCATION, REGARDLESS OF THEIR FAMILY'S FINANCIAL RESOURCES. 1514304 1514304 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSSOCIATIONS AND OTHER 501(C)(3) NON-PROFIT ORGANIZATIONS. 2706259 true true false false false false false false false true true false false true false true false true false false false false false false false false false true true true false false false false false false false false false false false false false true false false false true 4 0 true 6 true false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true false true true false GA X JASON MILLER CFO 7708684200 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 STEPHEN HAMBLIN EXECUTIVE DIRECTOR 0.5 50.0 X 0 835743 98638 JASON MILLER CFO 0.5 50.0 X 0 376452 48976 Jason Etzen CBO 0.5 50.0 X 0 364100 46521 Mark Oskarson COO 0.5 50.0 X 0 333665 48660 Jason Ross Chief Tournament Business Offi 0.5 50.0 X 0 237923 27738 Kevin Rinker Sr. VP Development 45.0 0.5 X 182871 0 25695 Andrew Greenfield Sr. VP Tournament Operations 0.5 45.0 X 0 116725 29756 Thomas Humphrey Chairman 0.5 0.0 X 0 0 0 Bill Hughes Vice Chairman 0.5 0.0 X 0 0 0 Mark Brazil Treasurer 0.5 0.0 X 0 0 0 Pat Saunders Secretary 0.5 0.5 X 0 0 0 Kirsten Dzialga Director 0.5 0.0 X 0 0 0 Kenneth R Kennerly Director 0.5 0.0 X 0 0 0 Seiji Liu Director 0.5 0.0 X 0 0 0 James E Nugent III Director 0.5 0.5 X 0 0 0 Dan O'Donnell Director 0.5 0.0 X 0 0 0 Tim Oitzman Director 0.5 0.0 X 0 0 0 182871 2264608 325984 1 false true false 0 1244400 2033210 3277610 0 450442 450442 0 0 456000 456000 0 456000 456000 0 0 0 0 0 0 0 0 0 0 0 4184052 906442 1514304 1514304 712785 712785 0 0 0 0 488621 196170 93698 198753 0 0 0 0 0 20350 20350 0 0 0 40750 40750 0 22046 22046 0 0 108976 93032 10929 5015 11931 11931 0 0 0 0 184804 157766 18533 8505 0 OTHER EXPENSES 292479 292479 TAXES AND LICENSES 23745 20271 2381 1093 3420791 2706259 208687 505845 X 2721536 4394316 0 0 77212 0 0 0 0 0 0 0 0 0 0 0 0 0 4171385 2488257 1747352 1683128 12931979 12184350 0 0 0 0 0 0 2163693 1201541 19641772 19463335 197103 443418 0 0 300 0 0 0 0 0 0 0 0 0 0 0 0 0 197403 443418 X 15347339 14936357 4097030 4083560 19444369 19019917 19641772 19463335 X 763261 -1580899 393186 X false true X true false X 1913361 2455384 1963298 4553317 3277610 14162970 0 0 1913361 2455384 1963298 4553317 3277610 14162970 0 14162970 968219 949016 708068 860636 906442 4392381 0 0 18555351 0.76328 0.75700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4097030 177894 -115216 76148 4083560 3737752 285577 207169 133468 4097030 3572554 173901 98815 107518 3737752 2974484 427059 298688 127677 3572554 2592535 412287 -9908 20430 2974484 0.94640 0.05360 false false 201183 201183 2037790 1129332 908458 510490 309407 201083 920987 552702 368285 500935 496816 4119 1683128 DUE FROM ASSOCIATION 776409 DUE TO ASSOCIATION -196038 ACE GRANT - DUE FROM ASSOC. 838291 ACE GRANT - DUE TO ASSOC. -214436 OTHER ASSETS -2685 1201541 0 0 X PART V, LINE 4 THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS FOR THE ACE GRANT PROGRAM AND THE INTERN RECRUITING WEEKEND (IRW). PART X, LINE 2 The Organization is exempt from federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code. The Organization is subject to federal and state income taxes on income which is determined to be unrelated to its exempt purpose, if any. The Organization recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authority, based on the technical merits of the position. As of December 31, 2022 and 2021, there are no known items which would result in a material accrual related to where the Organization has uncertain federal or state tax positions. Tax years that remain subject to examination by major tax jurisdictions date back to the year ended December 31, 2019. true UNIVERSITY OF THE SOUTHWEST FOUNDATION 6610 LOVINGTON HWY SUITE 510 HOBBS NM 88240 237424724 501 (c) (3) 75000 General Support FOUNDATION FOR YOUTH OF BARTHOLOMEW CO 405 HOPE AVENUE COLUMBUS IN 47201 350873340 501 (c) (3) 74570 General Support JUSTIN THOMAS FOUNDATION 13697 ARTISAN CIRCLE PALM BEACH GARDENS FL 33418 832600835 501 (c) (3) 69663 General Support CHILDREN'S HEALTHCARE CHARITY INC 3300 PGA BLVD NO 800 PALM BEACH GARDENS FL 33410 204394654 501 (c) (3) 68000 General Support HV3 FOUNDATION 160 CONE CIRCLE SOUTHERN PINES NC 28387 831779871 501 (c) (3) 62000 General Support LUCAS COUNTY SPECIAL OLYMPICS 1154 LARC LANE TOLEDO OH 43614 510183468 501 (c) (3) 56357 General Support FIRST TEE - GREATER CHARLOTTE 2661 REVOLUTION PARK DR CHARLOTTE NC 28208 562245026 501 (c) (3) 47500 General Support THE SNEDEKER FOUNDATION PO BOX 158187 NASHVILLE TN 37215 461172912 501 (c) (3) 34124 General Support GENERATION NEXT PROJECT 4641 POST ST BOX 4530 EL DORADO HILLS CA 95762 834380674 501 (c) (3) 30000 General Support JUPITER MEDICAL CENTER FOUNDATION 1210 S OLD DIXIE HWY JUPITER FL 334587205 650132406 501 (c) (3) 25110 General Support JUPITER HILLS COMMUNITY FOUNDATION PO BOX 3582 TEQUESTA FL 33469 800397809 501 (c) (3) 25110 General Support NATURAL HERITAGE TRUST 625 BROADWAY 3RD FLOOR ALBANY NY 12207 161019635 501 (c) (3) 25000 General Support SAVE OUR ALLIES 202 RIGSBEE AVE DURHAM NC 27701 872799910 501 (c) (3) 25000 General Support K9S FOR WARRIORS 114 CAMP K9 RD PONTE VEDRA BEACH FL 32081 275219467 501 (c) (3) 24564 General Support REGIONAL FOOD BANK OF NORTHEAST FLORIDA 1116 EDGEWOOD AVE N UNITSD/E JACKSONVILLE FL 32254 465014769 501 (c) (3) 24564 General Support THE BRIDGE GOLF FOUNDATION 33 WEST 116TH STREET NEW YORK NY 10026 473020315 501 (c) (3) 23041 General Support HANNON CUP ASSOCIATION 2200 UNIVERSITY CLUB DRIVE AUSTIN TX 78734 320059776 501 (c) (3) 22566 General Support SERGIO AND ANGELA GARCIA FOUNDATION 5601 LACEBACK TERRACE AUSTIN TX 78738 812593055 501 (c) (3) 22566 General Support ST JUDE CHILDREN'S RESEARCH HOSPITAL 501 ST JUDE PL MEMPHIS TN 38105 620646012 501 (c) (3) 22102 General Support PLAYING FOR MASON FOUNDATION 842 CHIPPENDALE RD BOWLING GREEN KY 42103 821359566 21629 General Support FAYETTE FIRE FOUNDATION PO BOX 143551 FAYETTEVILLE GA 30214 472730220 501 (c) (3) 20954 General Support CHARITY WATER 40 WORTH ST SUITE 330 NEW YORK NY 10013 223936753 501 (c) (3) 20290 General Support FINDLAY CITY SCHOOLS 1100 BROAD AVE FINDLAY OH 45840 346400447 501 (c) (3) 19334 General Support UNITED ABILITIES INC 100 OSLO CIRCLE BIRMINGHAM AL 35211 630307960 501 (c) (3) 19070 General Support STACY WOLFE BREAST CANCER FOUNDATION 23283 SHINNECOCK HILLS DR ATHENS AL 35613 863531879 501 (c) (3) 17500 General Support FOLDS OF HONOR FOUNDATION 5800 N PATRIOT DR OWASSO OK 74055 753240683 501 (c) (3) 17000 General Support VILLAGE OF PROMISE PO BOX 18637 HUNTSVILLE AL 35804 274419395 501 (c) (3) 16694 General Support MISERICORDIA HOME 6300 NORTHRIDGE AVE CHICAGO IL 60660 362170153 501 (c) (3) 15084 General Support ILLINOIS JUNIOR GOLF ASSOCIATION 11855 ARCHER AVE STE 200 LEMONT IL 60439 363723603 501 (c) (3) 15084 General Support FIRST TEE - TUCSON 1400 W SPEEDWAY BLVD TUCSON AZ 85745 450511766 501 (c) (3) 15000 General Support WOMEN IN GOLF FOUNDATION INC PO BOX 16834 ATLANTA GA 30321 582527454 501 (c) (3) 15000 General Support WORLD GOLF FOUNDATION INC PO BOX 3055 PONTE VEDRA BEACH FL 32004 592998925 501 (c) (3) 15000 General Support FIRST TEE - NORTHWEST ARKANSAS 715 E MONROE AVE LOWELL AR 72745 203303805 501 (c) (3) 14406 General Support JUNIOR GOLF ASSOCIATION OF ARIZONA 10888 NORTH 19TH AVENUE PHOENIX AZ 850294905 860464216 501 (c) (3) 14315 General Support THE LOXAHATCHEE CLUB EDUCATIONAL FDN 1350 ECHO DRIVE JUPITER FL 33458 311579089 501 (c) (3) 10835 General Support STAFFORD JUNCTION INC 791 TRUSLOW RD FREDERICKSBURG VA 22406 203036072 501 (c) (3) 10370 General Support STAFFORD EDUCATION FOUNDATION 31 STAFFORD AVE STAFFORD VA 22555 743216260 501 (c) (3) 10370 General Support MIGHTY OAKS FOUNDATION 33134 MAGNOLIA CIRCLE STE AUNIT MAGNOLIA TX 77354 453159170 501 (c) (3) 10000 General Support THE HIDDEN OPPONENT 409 SOUTH BUNDY DR LOS ANGELES CA 90049 843209846 501 (c) (3) 10000 General Support BOYS AND GIRLS CLUB OF GREENWICH INC 4 HORSENECK LANE GREENWICH CT 06830 060646655 501 (c) (3) 9754 General Support LITTLE LIGHTS URBAN MINISTRIES 760 7TH STREET SE WASHINGTON DC 28079 522125232 501 (c) (3) 9549 General Support CONCUSSION LEGACY FOUNDATION 298 E MAIN ST Box 79 MIDDLETOWN DE 19709 770689904 501 (c) (3) 9549 General Support MIDWEST ATHLETES AGAINST CHILDHOOD CANCER 10000 W INNOVATION DR SUITE135 MILWAUKEE WI 53226 391270290 501 (c) (3) 9220 General Support WPGA JR GOLF FOUNDATION INC 11350 THEO TRECKER WAY MILWAUKEE WI 53214 391973006 501 (c) (3) 9220 General Support GOLF FORE FUN INC PO BOX 236 CLEMMONS NC 27012 565085407 501 (c) (3) 9183 General Support THE CHILDREN'S HOSPITAL OF PHILADELPHIA 3401 CIVIC CENTER BLVD PHILADELPHIA PA 19104 231352166 501 (c) (3) 8477 General Support HORIZONS AT THE EPISCOPAL ACADEMY 1785 BISHOP WHITE DR NEWTOWN SQUARE PA 19073 231370500 501 (c) (3) 8477 General Support MORTON COMMUNITY FOUNDATION 135 S FIRST AVE MORTON IL 61550 371397503 501 (c) (3) 8183 General Support FORE THE GAME 1010 E HIGHLAND AVE ROBINSON IL 62454 853014842 501 (c) (3) 7233 General Support JOURNEY HOME HOUSTON 9950 CYPRESSWOOD DR STE 350 HOUSTON TX 77070 844399918 501 (c) (3) 6941 General Support HERITAGE CLASSIC FOUNDATION 71 LIGHTHOUSE ROAD SUITE 4200 HILTON HEAD SC 29928 570835114 501 (c) (3) 6785 General Support BURTON CENTER FOUNDATION 2605 HWY 72 221E GREENWOOD SC 29649 570821693 501 (c) (3) 6242 General Support EVANS SCHOLAR FOUNDATION ONE BRIAR RD GOLF IL 60029 362518129 501 (c) (3) 6000 General Support PETOSKEY-HARBOR SPRINGS AREA COMMUNITY 616 PETOSKEY ST STE 203 PETOSKEY MI 49770 383032185 501 (c) (3) 5788 General Support THE BIRTHDAY PARTY PROJECT 2143 FARRINGTON DALLAS TX 75207 454239630 501 (c) (3) 5750 General Support GREATER SCRANTON YMCA 706 NORTH BLAKELY ST DUNMORE PA 18512 240795516 501 (c) (3) 5714 General Support FOUNDATION FOR THE TRI-STATE COMMUNITY PO BOX 2096 ASHLAND KY 41105 610729266 501 (c) (3) 5686 General Support VETS RETURNING HOME 17955 E 11 MILE ROAD ROSEVILLE MI 48066 463272647 501 (c) (3) 5444 General Support 57 1 Golf competition financial Assistance 215 712785 FMV SCHEDULE I, PART I, LINE 2 GRANTS ARE FREQUENTLY MADE TO OTHER 501(C)(3) PUBLIC CHARITIES WITH A SIMILAR MISSION AS RECOMMENDED AND APPROVED BY BOARD MEMBERS. RECIPIENTS MUST COMPLETE A GRANT REQUEST FORM THAT INCLUDES RELEVANT INFORMATION AS TO USE OF FUNDS AND SUBSTANTIATION OF ORGANIZATION'S STATUS (990S, BOARD OF DIRECTORS, ETC.). THE FORM IS THEN REVIEWED AND APPROVED BY BOTH DEPARTMENTS RESPONSIBLE FOR RECORDS MAINTENANCE AND DISBURSEMENTS (DEVELOPMENT AND FINANCE). X true true X X X X false true false false false false false true false STEPHEN HAMBLIN EXECUTIVE DIRECTOR 396248 115000 324495 73700 24938 934381 314798 JASON MILLER CFO 250295 68000 58157 25200 23776 425428 53433 Jason Etzen CBO 237289 69000 57811 24450 22071 410621 53106 Mark Oskarson COO 227517 60000 46148 23741 24919 382325 41504 Jason Ross Chief Tournament Business Offi 192623 45000 300 19565 8173 265661 Kevin Rinker Sr. VP Development 161776 20000 1095 7469 18226 208566 SCHEDULE J, PART I, LINE 1A AMERICAN JUNIOR GOLF ASSOCIATION (A RELATED TAX EXEMPT ORG) PAYS UP TO ONE HALF OF MEMBERSHIP DUES TO A GOLF CLUB IN ORDER TO FACILIATE BUSINESS MEETINGS AND ORGANIZATIONAL SOCIAL EVENTS RELATED TO GOLF, WHICH IS THE ORGANIZATION'S TAX EXEMPT PURPOSE. SCHEDULE J, PART I, LINE 4(B) THE FOLLOWING PERSONS PARTICIPATED IN A 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN: 1. STEPHEN HAMBLIN 2. JASON MILLER 3. JASON ETZEN 4. MARK OSKARSON 5. JASON ROSS ACCRUALS TO THE PLAN AND 401(K) MATCHING CONTRIBUTIONS ARE REPORTED IN PART II COLUMN (C). A TOTAL $462,841 WAS PAID OUT OF THE PLAN IN 2022, AS FOLLOWS: $314,798 PAID OUT TO STEPHEN HAMBLIN $ 53,433 PAID OUT TO JASON MILLER $ 53,106 PAID OUT TO JASON ETZEN $ 41,504 PAID OUT TO MARK OSKARSON SCHEDULE J, PART I, LINE 7 KEVIN RINKER, SR VP DEVELOPMENT'S REPORTABLE COMPENSATION FOR 2022 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $20,000. OTHER EMPLOYEES' REPORTABLE COMPENSATION INCLUDES CAR ALLOWANCE, ADDITIONAL GIFT CARD COMPENSATION, LIFE INSURANCE PREMIUMS PAID AND OTHER MISCELLANEOUS COMPENSATION. PART V, LINE 2A - W-2 EMPLOYEES THE FOUNDAITON DOES NOT HAVE ANY EMPLOYEES,BUT UTILIZES 6 FULL-TIME EMPLOYEES OF THE AMERICAN JUNIOR GOLF ASSOCIATION. THE AMERICAN JUNIOR GOLF ASSOCIATION FILES ALL REQUIRED FEDERAL EMPLOYMENT TAX RETURNS AND IS REIMBURSED BY THE FOUNDATION. PART VI, LINE 11B - REVIEW PROCESS THE FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND PROVIDED ELECTRONICALLY TO THE BOARD MEMBERS PRIOR TO FILING. PART VI, LINE 12C - CONFLICT OF INTEREST POLICY COMPLIANCE FORMS ARE COMPLETED AND REVIEWED BY STAFF ANNUALLY. PART VI, LINES 15A/B - COMPENSATION COMPENSATION/EXECUTIVE COMMITTEE APPROVES COMPENSATION WITH INFORMATION PROVIDED BY THE COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS OR STUDIES, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. PART VI, LINE 19 - DISCLOSURE TAX RETURNS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. IN ADDITION, TAX RETURNS FOR NON-PROFIT ORGANIZATIONS ARE AVAILABLE ON GUIDESTAR.ORG. PART VII, SECTION A All compensation is paid out by the American Junior Golf Association, Inc. Certain shared responsibilities of the officers and highly compensated employees overlap between the association and foundation. PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS OR FUND BALANCES $393,186 Adjustment for consolidated financials AMERICAN JUNIOR GOLF ASSOCIATION 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 581433914 GOLF TOURNAME GA 501(C)(3) 7 NA false false true true false false false false false false true false true true false true true false false false