2021-08-25T16:06:57-05:00 2020-12-31 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2020-01-01 581447686 American Junior Golf Foundation Inc % JASON MILLER CFO AMER 7708684200 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 JASON MILLER CFO 7708684200 2021-11-15 true JASON MILLER 999009999 SABRE J LINAHAN P01372980 4048746244 2021-11-15 2 2020 2022-09-23 18:48:47Z STEPHEN HAMBLIN 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 2671366 false X WWW.AJGA.ORG X 1981 GA DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. 12 12 6 1726 0 2455384 1963298 0 0 493016 252068 456000 456000 3404400 2671366 1456573 1281206 0 0 273618 416881 0 0 141641 629956 499667 2360147 2197754 1044253 473612 15690852 16432163 114938 30057 15575914 16402106 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. false false 978171 450532 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. 830674 830674 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSSOCIATIONS AND OTHER 501(C)(3) NON-PROFIT ORGANIZATIONS. 1808845 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 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 40.0 X 0 698403 109832 Jason Miller CFO 0.5 40.0 X 0 340740 49192 Jason Etzen CBO 0.5 40.0 X 0 298425 43626 Mark Oskarson COO 0.5 40.0 X 0 265660 45370 Jason Ross Chief Tournament Business Offi 0.5 40.0 X 0 188561 24962 Kevin Rinker SR VP Development 40.0 0.5 X 166664 0 24709 Andrew Greenfield VP Tournament Operations 0.5 40.0 X 0 106531 27994 Scott Carlson VP Finance 0.5 40.0 X 0 101232 18791 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 Kenneth R Kennerly Director 0.5 0.0 X 0 0 0 James E Nugent III Director 0.5 0.5 X 0 0 0 Tim Oitzman Director 0.5 0.0 X 0 0 0 Billy Horschel 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 Dan O'Donnell Director 0.5 0.0 X 0 0 0 Kirsten Dzialga Director 0.5 0.0 X 0 0 0 166664 1999552 344476 1 false true false 0 970962 992336 1963298 0 252068 252068 0 0 456000 456000 0 456000 456000 0 0 0 0 0 0 0 0 0 0 0 2671366 708068 830674 830674 450532 450532 0 0 0 0 416881 240098 106539 70244 0 0 0 0 0 21000 21000 0 0 43026 43026 7897 7897 0 11838 7580 3232 1026 0 0 103293 75157 17961 10175 7241 7241 0 0 0 0 181332 131939 31530 17863 0 OTHER EXPENSES 90795 41434 10303 39058 TAXES AND LICENSES 33245 24190 5780 3275 2197754 1808845 247268 141641 X 2134813 1606138 0 0 104276 97334 0 0 0 0 0 0 0 0 0 0 0 3330 4384330 2568789 1881440 1815541 10803517 11785343 0 0 0 0 0 0 766806 1124477 15690852 16432163 104138 30057 0 0 10800 0 0 0 0 0 0 0 0 0 0 0 0 0 114938 30057 X 12003360 12664354 3572554 3737752 15575914 16402106 15690852 16432163 X 473612 644410 -291830 X false true X true false X 1461278 2017667 1913361 2455384 1963298 9810988 0 0 1461278 2017667 1913361 2455384 1963298 9810988 0 9810988 746433 655993 968219 949016 708068 4027729 0 0 13838717 0.70895 0.70063 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3572554 173901 98815 107518 3737752 2974484 427059 298688 127677 3572554 2592535 412287 -9908 20430 2974484 2224842 334212 148727 115246 2592535 1675988 518681 102054 71881 2224842 0.88410 0.11590 false false 201183 201183 2037790 1027443 1010347 362835 253198 109637 1273673 784890 488783 508849 503258 5591 1815541 DUE FROM ASSOCIATION 635912 DUE TO ASSOCIATION -129158 ACE GRANT - DUE FROM ASSOC. 777226 ACE GRANT - DUE TO ASSOC. -159503 1124477 0 0 X 2256603 644410 644410 1612193 43026 1016147 1059173 2671366 1430411 1430411 43026 724317 767343 2197754 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, 2020 and 2019, 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, 2017. PART XI, LINE 4(B) $ 456,000 RENTAL INCOME NET WITH EXPENSE ON F/S $ 268,317 + EXPENSES NETTED WITH AUDIT REVENUE $ 291,830 + Adjustment for consolidated financials ---------------------------------------------------------- $1,016,147 = PART XII, LINE 4(B) $ 456,000 RENTAL INCOME NET WITH EXPENSE ON F/S $ 268,317 + EXPENSES NETTED WITH AUDIT REVENUE ------------------------------------------------ $ 724,317 true CHILDREN'S HEALTHCARE CHARITY INC 3300 PGA BLVD NO 800 PALM BEACH GARDENS FL 33410 204394654 501 (c) (3) 60000 General Support SPECIAL OLYMPICS OHIO INC 3303 WINCHESTER PIKE COLUMBUS OH 43232 510183468 501 (c) (3) 47170 General Support AJGA 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 581433914 501 (c) (3) 34355 General Support JUSTIN THOMAS FOUNDATION INC 12300 WARNER DR GOSHEN KY 400269429 832600835 501 (c) (3) 33262 General Support THE SNEDEKDER FOUNDATION C/O COVENANT PARTNERS LLC PO BOX 1 NASHVILLE TN 37215 461172912 501 (c) (3) 32399 General Support MIGHTY OAKS FOUNDATION 38397 INNOVATION CT SUITE 101 MURRIETA CA 92563 453159170 501 (c) (3) 26459 General Support FAYETTE FIRE FOUNDATION INC 140 STONEWALL AVE W STE 215 FAYETTEVILLE GA 30214 472730220 501 (c) (3) 25073 General Support FEEDING NORTHEAST FLORIDA 1116 EDGEWOOD AVE N UNITS D/E JACKSONVILLE FL 32254 465014769 501 (c) (3) 25000 General Support MD ANDERSON SERVICES CORPORATION 7007 BERTNER AVE STE 10 HOUSTON TX 77030 760300816 501 (c) (3) 25000 General Support MISSOURI JUNIOR GOLF SCHOLARSHIP FOUNDATION PO BOX 104154 JEFFERSON CITY MO 65110 431820245 501 (c) (3) 22647 General Support MASON GOODNIGHT FOUNDATION 842 CHIPPENDALE DR BOWLING GREEN KY 42103 821359566 501 (c) (3) 21281 General Support HANNON CUP ASSOCIATION PO BOX 160730 AUSTIN TX 78716 320059776 501 (c) (3) 20905 General Support DICK'S SPORTING GOODS FOUNDATION 345 COURT ST CORAOPOLIS PA 15108 274516157 501 (c) (3) 19900 General Support DIRECT RELIEF 6100 WALLACE BECKNELL RD SANTA BARBARA CA 93117 951831116 501 (c) (3) 18218 General Support BURTON CENTER FOUNDATION 2605 HWY 72 221E GREENWOOD SC 29649 570821693 501 (c) (3) 17925 General Support WPGA JUNIOR FOUNDATION INC 11350 THEO TRECKER WAY MILWAUKEE WI 53214 391973006 501 (c) (3) 16269 General Support HV3 FOUNDATION 1337 DOWNS AVE CHARLOTTE NC 28205 831779871 501 (c) (3) 15468 General Support TRINITY FOREST GOLF CHARITIES FOUNDATION 5000 GREAT TRINITY FOREST WAY DALLAS TX 75217 812491637 501 (c) (3) 15000 General Support MERCY STREET INC 3801 HOLYSTONE ST DALLAS TX 75212 450536344 501 (c) (3) 14834 General Support ELKHART COUNTY YOUTH FOR CHRIST 174 STATE ST ELKHART IN 46516 351111021 501 (c) (7) 13500 General Support FOUNDATION FOR THE CAROLINAS 220 NORTH TRYON STREET CHARLOTTE NC 28202 566047886 501 (c) (3) 13200 General Support MIDWEST ATHLETES AGAINST CHILDHOOD CANCER INC 10000 W INNOVATION DR SUITE 135 MILWAUKEE WI 53226 391270290 501 (c) (3) 12269 General Support THE FIRST TEE OF CENTRAL NORTH CAROLINA PO BOX 236 CLEMMONS NC 27012 208114680 501 (c) (3) 12000 General Support JUNIOR GOLF ASSOCIATION OF ARIZONA 10888 NORTH 19TH AVENUE PHOENIX AZ 850294905 860464216 501 (c) (3) 11138 General Support VETS RETURNING HOME INC 17955 E 11 MILE ROAD ROSEVILLE MI 48066 463272647 501 (c) (3) 10300 General Support ALL STARS HELPING KIDS 4675 STEVENS CREEK BLVD SUITE 125 SANTA CLARA CA 95051 770325111 501 (c) (3) 10072 General Support WORLD GOLF FOUNDATION INC ONE WORLD GOLF PLACE ST AUGUSTINE FL 32092 592998925 501 (c) (3) 10000 General Support FOLDS OF HONOR 8551 N 125TH E AVE SUITE 100 OWASSO OK 74055 753240683 501 (c) (3) 10000 General Support TEXAS MARINES MEDAL OF HONOR FUND 1780 HUGHES LANDING BLVD STE 400 THE WOODLANDS TX 77380 300357492 501 (c) (3) 10000 General Support FIRST DESCENTS 3001 BRIGHTON BLVD SUITE 623 DENVER CO 80216 810539964 501 (c) (3) 9904 General Support K9S FOR WARRIORS 114 CAMP K9 RD PONTE VEDRA BEACH FL 32081 275219467 501 (c) (3) 9904 General Support METROPOLITAN SECTION PGA FOUNDATION 49 KNOLLWOOD ROAD SUITE 200 ELMSFORD NY 10523 133276607 501 (c) (3) 9100 General Support BOYS AND GIRLS CLUB OF GREENWICH INC 4 HORSENECK LN GREENWICH CT 06830 060646655 501 (c) (3) 9100 General Support LINCOLN TRAIL COLLEGE FOUNDATION PO BOX 737 ROBINSON IL 62454 237086566 501 (c) (3) 8259 General Support MILL CREEK METRO PARKS FOUNDATION PO BOX 1558 COLUMBUS OH 43216 341490268 501 (c) (3) 8095 General Support GPC FOUNDATION INC 824 ETHAN ALLEN HWY RIDGEFIELD CT 06877 811828798 501 (c) (3) 7487 General Support THE FIRST TEE OF PHOENIX 7226 N 16TH ST PHOENIX AZ 85020 522103204 501 (c) (3) 6588 General Support SOUTHWEST SECTION PGA FOUNDATION 10685 N 69TH STREET SCOTTSDALE AZ 85254 860803413 501 (c) (3) 6588 General Support PETOSKEY-HARBOR SPRINGS AREA COMMUNITY 616 PETOSKEY ST STE 203 PETOSKEY MI 49770 383032185 501 (c) (3) 6500 General Support FLINT JUNIOR GOLF ASSOCIATION PO BOX 90377 BURTON MI 48509 271817365 501 (c) (3) 6433 General Support MAKE-A-WISH FOUNDATION OF AMERICA 1702 E HIGHLAND AVE SUITE 400 PHOENIX AZ 85016 860481941 501 (c) (3) 6000 General Support THE FIRST TEE OF THE LOWCOUNTRY PO Box 23334 HILTON HEAD ISLAND SC 29925 465117877 501 (c) (3) 5884 General Support RIVER CUP FOUNDATION INC 1619 W CHRISTINE AVE PEORIA IL 61614 364367948 501 (c) (3) 5590 General Support PEKIN PARK FOUNDATION 1701 COURT STREET PEKIN IL 61554 205300153 501 (c) (3) 5590 General Support 44 GOLF COMPETITION FINANCIAL ASSISTANCE 217 450532 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 Stephen Hamblin Executive Director 404167 105000 189236 75750 34082 808235 179772 Jason Miller CFO 244182 62000 34558 26750 25850 393340 30024 Jason Etzen CBO 231937 62000 4488 23938 24665 347028 Mark Oskarson COO 209194 52000 4466 22938 27358 315956 Kevin Rinker SR VP Development 156364 10000 300 8550 16760 191974 Jason Ross Chief Tournament Business Offi 163261 25000 300 17661 7910 214132 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 $209,796 WAS PAID OUT OF THE PLAN IN 2020, AS FOLLOWS: $179,772 PAID OUT TO STEPHEN HAMBLIN $ 30,024 PAID OUT TO JASON MILLER SCHEDULE J, PART I, LINE 7 KEVIN RINKER, SR VP DEVELOPMENT'S REPORTABLE COMPENSATION FOR 2020 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $10,000. OTHER EMPLOYEES' REPORTABLE COMPENSATION INCLUDES CAR ALLOWANCE, ADDITIONAL GIFT CARD COMPENSATION, LIFE INSURANCE PREMIUMS PAID AND OTHER MISCELLANEOUS COMPENSATION. FORM 990, 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. FORM 990, 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. FORM 990, PART VI, LINE 12C - CONFLICT OF INTEREST POLICY COMPLIANCE FORMS ARE COMPLETED AND REVIEWED BY STAFF ANNUALLY. FORM 990, PART VI, LINE 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. FORM 990, 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. FORM 990, 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. FORM 990, PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS OR FUND BALANCES $ -291,830 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 970962 NET COST AMERICAN JUNIOR GOLF ASSOCIATION INC D 1124477 NET COST AMERICAN JUNIOR GOLF ASSOCIATION INC J 456000 ACTUAL COST AMERICAN JUNIOR GOLF ASSOCIATION INC L 34355 ACTUAL COST AMERICAN JUNIOR GOLF ASSOCIATION INC N UNDETERMINED AMERICAN JUNIOR GOLF ASSOCIATION INC O 416881 ACTUAL COST