2022-11-15T14:28:20-06:00 2021-12-31 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2021-01-01 581447686 American Junior Golf Foundation Inc % JASON MILLER CFO AMER 7708684200 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 JASON MILLER CFO 7708684200 2022-11-15 true JASON MILLER 999009999 SABRE J LINAHAN P01372980 4048746244 2022-11-15 3 2021 2022-09-23 18:48:47Z STEPHEN HAMBLIN 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 5413953 false X WWW.AJGA.ORG X 1981 GA DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. 12 12 6 1800 0 1963298 4553317 0 0 252068 404636 456000 456000 2671366 5413953 1281206 1857200 0 0 416881 444389 0 0 330043 499667 638690 2197754 2940279 473612 2473674 16432163 19641772 30057 197403 16402106 19444369 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. false false 1077380 566129 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. 1291071 1291071 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSSOCIATIONS AND OTHER 501(C)(3) NON-PROFIT ORGANIZATIONS. 2368451 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 5 0 true 6 true false false false false false false false false false false false false X 12 12 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 832871 95142 Jason Miller CFO 0.5 50.0 X 0 372855 44669 Jason Etzen CBO 0.5 50.0 X 0 335915 42874 Mark Oskarson COO 0.5 50.0 X 0 298102 44185 Jason Ross Chief Tournament Business Offi 0.5 50.0 X 0 209053 23978 Kevin Rinker Sr. VP Development 45.0 0.5 X 177246 0 23212 Andrew Greenfield VP Tournament Operations 0.5 45.0 X 0 110015 26636 Scott Carlson VP Finance 0.5 45.0 X 0 107869 17869 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 Billy Horschel Director 0.5 0.0 X 0 0 0 Kenneth R Kennerly Director 0.5 0.0 X 0 0 0 Stacy Lewis 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 177246 2266680 318565 1 false true false 0 2797029 1756288 4553317 0 404636 404636 0 0 456000 456000 0 456000 456000 0 0 0 0 0 0 0 0 0 0 0 5413953 860636 1291071 1291071 566129 566129 0 0 0 0 444389 152038 93947 198404 0 0 0 0 0 18600 18600 0 0 0 29764 29764 0 18826 18826 0 0 110488 81310 18129 11049 9510 9510 0 0 0 0 191247 140741 31381 19125 0 OTHER EXPENSES 228468 104259 25923 98286 TAXES AND LICENSES 31787 23393 5215 3179 2940279 2368451 241785 330043 X 1606138 2721536 0 0 97334 77212 0 0 0 0 0 0 0 0 0 0 3330 0 4507388 2760036 1815541 1747352 11785343 12931979 0 0 0 0 0 0 1124477 2163693 16432163 19641772 30057 197103 0 0 0 300 0 0 0 0 0 0 0 0 0 0 0 0 30057 197403 X 12664354 15347339 3737752 4097030 16402106 19444369 16432163 19641772 X 2473674 763827 -195238 X false true X true false X 2017667 1913361 2455384 1963298 4553317 12903027 0 0 2017667 1913361 2455384 1963298 4553317 12903027 0 12903027 655993 968219 949016 708068 860636 4141932 0 0 17044959 0.75700 0.70895 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3737752 285577 207169 133468 4097030 3572554 173901 98815 107518 3737752 2974484 427059 298688 127677 3572554 2592535 412287 -9908 20430 2974484 2224842 334212 148727 115246 2592535 0.89920 0.10080 false false 201183 201183 2037790 1079170 958620 440636 286758 153878 1318930 885837 433093 508849 508271 578 1747352 DUE FROM ASSOCIATION 2029964 DUE TO ASSOCIATION -181352 ACE GRANT - DUE FROM ASSOC. 461652 ACE GRANT - DUE TO ASSOC. -146571 2163693 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, 2021 and 2020, 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, 2018. true CAPITAL CITY FUND FOR EDUCATION INC 5001 PLAZA ON THE LAKE DR 200 Austin TX 78746 205188778 501 (c) (3) 61000 GENERAL SUPPORT CHILDREN'S HEALTHCARE CHARITY INC 3300 PGA BLVD NO 800 Palm Beach Gardens FL 33410 204394654 501 (c) (3) 60000 GENERAL SUPPORT LUCAS COUNTY SPECIAL OLYMPICS 1154 LARC LANE Toledo OH 43614 510183468 501 (c) (3) 56552 GENERAL SUPPORT HV3 FOUNDATION 160 CONE CIRCLE Southern Pines NC 28387 831779871 501 (c) (3) 51000 GENERAL SUPPORT JUSTIN THOMAS FOUNDATION 13697 PALM CIRCLE Palm Beach Gardens FL 33418 832600835 501 (c) (3) 50611 GENERAL SUPPORT FOUNDATION FOR YOUTH OF BARTHOLOMEW CO 405 HOPE AVENUE Columbus IN 47201 350873340 501 (c) (3) 43196 GENERAL SUPPORT THE SNEDEKER FOUNDATION PO BOX 158187 Nashville TN 37215 461172912 501 (c) (3) 37258 GENERAL SUPPORT MIGHTY OAKS FOUNDATION 33134 MAGNOLIA CIRCLE STE A UNIT 10 Magnolia TX 77354 453159170 501 (c) (3) 35000 GENERAL SUPPORT CHARITY WATER 40 WORTH ST SUITE 330 New York NY 10013 223936753 501 (c) (3) 31256 GENERAL SUPPORT HANNON CUP SOCIETY 2200 UNIVERSITY CLUB DRIVE Austin TX 78734 320059776 501 (c) (3) 30573 GENERAL SUPPORT SERGIO AND ANGELA GARCIA FOUNDATION 5601 LACEBACK TERRACE Austin TX 78738 812593055 501 (c) (3) 30573 GENERAL SUPPORT THE BRIDGE GOLF FOUNDATION 33 W 116TH ST New York NY 10026 473020315 501 (c) (3) 26615 GENERAL SUPPORT HUNTSVILLE HOSPITAL FOUNDATION - SPEAK 801 CLINTON AVE EAST Huntsville AL 35801 630752604 501 (c) (3) 25000 GENERAL SUPPORT REGIONAL FOOD BANK OF NORTHEAST FLORIDA 1116 EDGEWOOD AVE N UNITS D/E Jacksonville FL 32254 465014769 501 (c) (3) 20000 GENERAL SUPPORT THE FIRST TEE OF TUCSON 6450 E BROADWAY BLVD Tucson AZ 85710 450511766 501 (c) (3) 19000 GENERAL SUPPORT FAYETTE FIRE FOUNDATION PO BOX 143551 Fayetteville GA 30214 472730220 501 (c) (3) 17659 GENERAL SUPPORT ST JUDE CHILDREN'S RESEARCH HOSPITAL 501 ST JUDE PL Memphis TN 38105 620646012 501 (c) (3) 17253 GENERAL SUPPORT JUNIOR GOLF ASSOCIATION OF ARIZONA 10888 NORTH 19TH AVENUE PHOENIX AZ 85029 860464216 501 (c) (3) 17151 GENERAL SUPPORT MONTROSE COMMUNITY FOUNDATION PO BOX 3020 MONTROSE CO 81402 841128761 501 (c) (3) 16003 GENERAL SUPPORT BOBBY JONES GOLF COURSE FOUNDATION 2560 BROOKDALE DR NW ATLANTA GA 30305 810778972 501 (c) (7) 15731 GENERAL SUPPORT THE SUMMIT COUNSELING CENTER 2750 OLD ALABAMA RD STE 200 JOHNS CREEK GA 30022 582424268 501 (c) (3) 15731 GENERAL SUPPORT RUCKER COLLIER FOUNDATION 501 SILVERSIDE RD WILMINGTON DE 19809 853156898 501 (c) (3) 15000 GENERAL SUPPORT FIRST TEE - NORTHWEST ARKANSAS 715 E MONROE AVE LOWELL AR 72745 203303805 501 (c) (3) 14834 GENERAL SUPPORT DICK'S SPORTING GOODS FOUNDATION 345 COURT ST ST CORAOPOLIS PA 15108 274516157 501 (c) (3) 13990 GENERAL SUPPORT BOYS AND GIRLS CLUB OF GREENWICH INC 4 HORSENECK LN GREENWICH CT 06830 060646655 501 (c) (3) 13577 GENERAL SUPPORT THE FIRST TEE OF GREATER DALLAS 16200 ADDISON RD SUITE 255 ADDISON TX 75001 752602809 501 (c) (3) 13576 GENERAL SUPPORT ILLINOIS JUNIOR GOLF ASSOCIATION 11855 ARCHER AVE STE 200 LEMONT IL 60439 363723603 501 (c) (3) 12689 GENERAL SUPPORT MISERICORDIA HEART OF MERCY 6300 N RIDGE AVE CHICAGO IL 60660 362170153 501 (c) (3) 12689 GENERAL SUPPORT SOUTH CAROLINA JR GOLF FOUNDATION 7451 IRMO DR COLUMBIA SC 29212 571021847 501 (c) (3) 12577 GENERAL SUPPORT RTJGC CHARITABLE FOUNDATION ONE TURTLE POINT DR GAINESVILLE VA 20155 260000367 501 (c) (3) 12450 GENERAL SUPPORT VETERAN GOLFERS ASSOCIATION 24 LASSWADE DR PINEHURST NC 28374 471396908 501 (c) (3) 12350 GENERAL SUPPORT ELKHART COUNTY YOUTH FOR CHRIST PO BOX 73 ELKHART IN 46515 351111021 501 (c) (3) 11661 GENERAL SUPPORT MID AMERICA YOUTH GOLF FOUNDATION 2475 BROADWAY BLUFFS SUITE 301 COLUMBIA MO 65201 851359201 501 (c) (3) 11500 GENERAL SUPPORT TOM COUGHLIN JAY FUND FOUNDATION PO BOX 50798 JACKSONVILLE BEACH FL 32240 593426937 501 (c) (3) 10166 GENERAL SUPPORT FIRST DESCENTS 3001 BRIGHTON BLVD SUITE 623 DENVER CO 80216 810539964 501 (c) (3) 10000 GENERAL SUPPORT FOLDS OF HONOR 5800 N PATRIOT DR OWASSO OK 74055 753240683 501 (c) (3) 10000 GENERAL SUPPORT NORTHWEST ASSISTANCE MINISTRIES 15555 KUYKENDAHL RD HOUSTON TX 77090 760088702 501 (c) (3) 10000 GENERAL SUPPORT VETS RETURNING HOME 17955 E 11 MILE ROAD ROSEVILLE MI 48066 463272647 501 (c) (3) 10000 GENERAL SUPPORT WORLD GOLF FOUNDATION INC PO BOX 3055 PONTE VEDRA BEACH FL 32004 592998925 501 (c) (3) 10000 GENERAL SUPPORT PETOSKEY-HARBOR SPRINGS AREA COMMUNITY 616 PETOSKEY ST STE 203 PETOSKEY MI 49770 383032185 501 (c) (3) 9308 GENERAL SUPPORT OLD WAVERLY FOUNDATION INC ONE MAGNOLIA DR WEST POINT MS 39773 311511701 501 (c) (3) 9192 GENERAL SUPPORT NATIONAL FALLEN FIREFIGHTER FOUNDATION PO DRAWER 498 EMMITSBURG MD 21727 521832634 501 (c) (3) 9028 GENERAL SUPPORT THE FIRST TEE OF CENTRAL NORTH CAROLINA PO BOX 236 CLEMMONS NC 27012 208114680 501 (c) (3) 8361 GENERAL SUPPORT THE FIRST TEE OF DENVER 3181 E 23RD AVE DENVER CO 80205 030506671 501 (c) (3) 8340 GENERAL SUPPORT MIDWEST ATHLETES AGAINST CHILDHOOD CANCER 10000 W INNOVATION DR SUITE 135 MILWAUKEE WI 53226 391270290 501 (c) (3) 8113 GENERAL SUPPORT WPGA JR GOLF FOUNDATION INC 11350 THEO TRECKER WAY MILWAUKEE WI 53214 391973006 501 (c) (3) 8113 GENERAL SUPPORT STACY WOLFE BREAST CANCER FOUNDATION 23283 SHINNECOCK HILLS DR ATHENS AL 35613 863531879 501 (c) (3) 7882 GENERAL SUPPORT FOR THE GAME INC 1010 E HIGHLAND AVE ROBINSON IL 62454 853014842 501 (c) (3) 7560 GENERAL SUPPORT GPC FOUNDATION INC 45 STONEHENGE ROAD RIDGEFIELD CT 06877 811828793 501 (c) (3) 7500 GENERAL SUPPORT VESTAVIA HILLS CITY SCHOOLS FOUNDATION PO BOX 660483 VESTAVIA HILLS AL 35266 631170861 501 (c) (3) 7500 GENERAL SUPPORT FLINT JUNIOR GOLF ASSOCIATION 5473 GREEN BANK DR GRAND BLANC MI 48439 271817365 501 (c) (3) 7200 GENERAL SUPPORT EVANS SCHOLARS FOUNDATION ONE BRIAR RD GOLF IL 60029 362518129 501 (c) (3) 6635 GENERAL SUPPORT GEORGIA STATE GOLF ASSOCIATION 2205 NORTHSIDE DR NW SUITE 200 ATLANTA GA 30305 581145042 501 (c) (3) 6000 GENERAL SUPPORT CDPHP THE FOUNDATION 500 PATROON CREEK BLVD ALBANY NY 12206 411619130 501 (c) (3) 5852 GENERAL SUPPORT MERCY STREET INC 3801 HOLYSTONE ST DALLAS TX 75212 450536344 501 (c) (3) 5774 GENERAL SUPPORT SOUTHWEST SECTION PGA FOUNDATION 10685 N 69TH STREET SCOTTSDALE AZ 85254 860803413 501 (c) (3) 5609 GENERAL SUPPORT FOUNDATION FOR THE TRI-STATE COMMUNITY PO BOX 2096 ASHLAND KY 41105 610729266 501 (c) (3) 5250 GENERAL SUPPORT WOMEN IN GOLF FOUNDATION INC PO BOX 16834 ATLANTA GA 30321 582527454 501 (c) (3) 5250 GENERAL SUPPORT 58 GOLF COMPETITION FINANCIAL ASSISTANCE 202 566129 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 false false Jason Miller CFO 0 251322 0 65000 0 56533 0 24350 0 20319 0 417524 0 51827 Stephen Hamblin Executive Director 0 404598 0 105000 0 323273 0 73100 0 22042 0 928013 0 313738 Jason Etzen CBO 0 237366 0 65000 0 33549 0 23600 0 19274 0 378789 0 28892 Mark Oskarson COO 0 214623 0 55000 0 28479 0 22168 0 22017 0 342287 0 23842 Jason Ross Chief Tournament Business Offi 0 173753 0 35000 0 300 0 17150 0 6828 0 233031 0 0 Kevin Rinker Sr. VP Development 159646 0 17000 0 600 0 7240 0 15972 0 200458 0 0 0 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 $418,299 WAS PAID OUT OF THE PLAN IN 2021, AS FOLLOWS: $313,738 PAID OUT TO STEPHEN HAMBLIN $ 51,827 PAID OUT TO JASON MILLER $ 28,892 PAID OUT TO JASON ETZEN $ 23,842 PAID OUT TO MARK OSKARSON SCHEDULE J, PART I, LINE 7 KEVIN RINKER, SR VP DEVELOPMENT'S REPORTABLE COMPENSATION FOR 2021 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $17,000. 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 $ -195,238 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 true false false false false false true false true false true true false false false false AMERICAN JUNIOR GOLF ASSOCIATION INC B & C 2797029 NET COST AMERICAN JUNIOR GOLF ASSOCIATION INC D 2163693 NET COST AMERICAN JUNIOR GOLF ASSOCIATION INC J 456000 ACTUAL COST AMERICAN JUNIOR GOLF ASSOCIATION INC L 123793 ACTUAL COST AMERICAN JUNIOR GOLF ASSOCIATION INC N UNDETERMINED AMERICAN JUNIOR GOLF ASSOCIATION INC O 444388 ACTUAL COST