2020-11-12T17:12:24-06:00 2019-12-31 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2019-01-01 581447686 American Junior Golf Foundation Inc % JASON MILLER CFO AMER 7708684200 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 JASON MILLER CFO 7708684200 2020-11-16 true SABRE J LINAHAN P01372980 4048746244 2020-11-16 50.58.246.46 67983820203175000008 2020-11-12 P 10C05044D2874AEE81D0C0C4BBF8AD7AADE6985B 29F62639B0292145237F7505046269B3E8DB3CCC 2019 2021-01-29 14:40:06Z STEPHEN HAMBLIN 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 3404400 false X WWW.AJGA.ORG X 1981 GA DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. 10 10 6 4197 0 0 1913361 2455384 0 0 512219 493016 456000 456000 2881580 3404400 1186291 1456573 0 0 278742 273618 0 0 114892 670705 629956 2135738 2360147 745842 1044253 13082288 15690852 157335 114938 12924953 15575914 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. false false 962270 445499 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. 1011074 1011074 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSSOCIATIONS AND OTHER 501(C)(3) NON-PROFIT ORGANIZATIONS. 1973344 true true false false false false false false false true true false false false 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 X Stephen Hamblin Executive Director 0.5 40.0 X 0 499550 176090 Jason Miller CFO 0.5 40.0 X 0 303526 54713 Jason Etzen CBO 0.5 40.0 X 0 289528 51338 Mark Oskarson COO 0.5 40.0 X 0 256811 51642 Jason Ross Chief Tournament Business Offi 0.5 40.0 X 0 180631 15546 Kevin Rinker SR VP Development 40.0 0.5 X 162564 0 23808 Andrew Greenfield VP Tournament Operations 0.5 40.0 X 0 105719 25659 Scott Carlson VP Finance 5.0 40.0 X 0 102587 17935 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 162564 1738352 416731 1 false true false PWC ADVISORY SERVICES PO BOX 932011 ATLANTA GA 311932011 IT DEVELOPMENT 143294 1 1099967 1355417 2455384 0 493016 493016 0 0 456000 456000 0 456000 456000 0 0 0 0 0 0 0 0 0 0 0 3404400 949016 1011074 1011074 445499 445499 0 0 0 0 268520 83241 110093 75186 0 288 89 118 81 4810 1491 1972 1347 0 0 16605 16605 0 0 41316 41316 3375 3375 0 8434 6326 1518 590 0 0 102815 77111 18507 7197 21818 21818 0 0 0 0 157904 118428 28423 11053 0 OTHER EXPENSES 245742 184306 44234 17202 TAXES AND LICENSES 31947 23961 5750 2236 2360147 1973344 271911 114892 X 1826485 2134813 0 0 29569 104276 0 0 0 0 0 0 0 0 0 0 0 0 4268897 2387457 1646853 1881440 8469311 10803517 0 0 0 0 0 0 1110070 766806 13082288 15690852 127335 104138 0 0 30000 10800 0 0 0 0 0 0 0 0 0 0 0 0 157335 114938 X 9950468 12003360 2974485 3572554 12924953 15575914 13082288 15690852 X 1044253 1085925 520783 X false true X true false X 1590870 1461278 2017667 1913361 2455384 9438560 0 0 1590870 1461278 2017667 1913361 2455384 9438560 0 9438560 713247 746433 655993 968219 949016 4032908 0 0 13471468 0.70063 0.70118 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2974484 427059 298688 127677 3572554 2592535 412287 -9908 20430 2974484 2224842 334212 148727 115246 2592535 1675988 518681 102054 71881 2224842 1516921 183027 7350 31310 1675988 0.92490 0.07510 false false 201183 201183 2037790 976498 1061292 362835 221878 140957 1667089 1189081 478008 0 0 0 1881440 0 0 X 3302786 1085925 1085925 2216861 41316 1146223 1187539 3404400 1573778 1573778 41316 745053 786369 2360147 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 TECHNICAL MERITS OF THE POSITION. AS OF DECEMBER 31, 2019 AND 2018, 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, 2016. PART XI, LINE 4(B) $ 456,000 RENTAL INCOME NET WITH EXPENSE ON F/S $ 289,053 + EXPENSES NETTED WITH AUDIT REVENUE $ 401,170 + Adjustment for consolidated financials ---------------------------------------------------------- $1,146,223 = PART XII, LINE 4(B) $ 456,000 RENTAL INCOME NET WITH EXPENSE ON F/S $ 289,053 + EXPENSES NETTED WITH AUDIT REVENUE ------------------------------------------------ $ 745,053 true AJGA 1980 SPORTS CLUB DR BRASELTON GA 30517 581433914 501 (c) (3) 79797 General Support CHILDREN'S HEALTHCARE CHARITY INC 3300 PGA BLVD NO 800 PALM BEACH GARDENS FL 33410 204394654 501 (c) (3) 75000 General Support REGIONAL FOOD BANK OF NORTHEAST FLORIDA 1116 EDGEWOOD AVE N Units D-E Jacksonville FL 32254 465014769 501 (c) (3) 57588 General Support THE FUND FOR CHARITABLE GIVING 116 ALLEGHENY CENTER MALL P8-YB35-0 PITTSBURGH PA 15212 043296043 501 (c) (3) 40496 General Support SCGA JUNIOR GOLF FOUNDATION 3740 CAHUENGA BLVD Studio City CA 91604 953858373 501 (c) (3) 32174 General Support SNEDEKER FOUNDATION C/O COVENANT PARTNERS LLC PO Box NASHVILLE TN 37215 461172912 501 (c) (3) 25892 General Support MASON GOODNIGHT FOUNDATION 842 CHIPPENDALE DR Bowling Green KY 42103 821359566 501 (c) (3) 24786 General Support FIRST TEE OF GREEN VALLEY RANCH 20309 E 48TH PL Denver CO 80249 300758638 501 (c) (3) 21765 General Support WOMEN'S METROPOLITAN GOLF ASSOC FOUNDATIO 49 KNOLLWOOD RD Elmsford NY 10523 223844130 501 (c) (3) 20400 General Support LUCAS COUNTY SPECIAL OLYMPICS 1154 LARC LANE Toledo OH 43614 510183468 501 (c) (3) 19070 General Support THE FIRST TEE OF LAKE ERIE PO BOX 351142 Toledo OH 43635 465657531 501 (c) (3) 19070 General Support THE FIRST TEE OF GREATER CHARLESTON 321 WINGO WAY SUITE 201 MOUNT Pleasant SC 29464 203959266 501 (c) (3) 18171 General Support FOLDS OF HONOR 5800 N PATRIOT DR OWASSO OK 74055 753240683 501 (c) (3) 17903 General Support HANNON CUP ASSOCIATION 2200 UNIVERSITY CLUB DRIVE Austin TX 78732 320059776 501 (c) (3) 16607 General Support SERGIO GARCIA FOUNDATION INC 623 5TH AVE 16TH FLOOR NEW YORK NY 10022 812593055 501 (c) (3) 16607 General Support DICK'S SPORTING GOODS FOUNDATION 345 COURT ST Coraopolis PA 15108 274516157 501 (c) (3) 15500 General Support ST JUDE CHILDREN'S RESEARCH HOSPITAL 262 DANNY THOMAS PLACE Memphis TN 38105 620646012 501 (c) (3) 12946 General Support THE FIRST TEE OF GREATER DALLAS 16200 ADDISON RD SUITE 255 ADDISON TX 75001 752602809 501 (c) (3) 12500 General Support TRINITY FOREST GOLF CHARITIES FOUNDATION 5000 GREAT TRINITY FOREST WAY Dallas TX 75217 812491637 501 (c) (3) 12240 General Support THE COUNTRY CLUB OF THE SOUTH 4100 OLD ALABAMA RD JOHNS Creek GA 30022 581857318 501 (c) (7) 12000 General Support VETS RETURNING HOME 17955 E 11 MILE ROAD Roseville MI 48066 463272647 501 (c) (3) 12000 General Support COLLEGE GOLF FELLOWSHIP 5098 FOOTHILLS BLVD STE 3 138 ROSEVILLE CA 95747 550798282 501 (c) (3) 11722 General Support FIRST TEE NEW YORK INC 3545 JEROME AVE Bronx NY 10467 311724122 501 (c) (3) 11500 General Support THE FIRST TEE OF THE TRIAD PO BOX 236 Clemmons NC 27012 208114680 501 (c) (3) 11097 General Support ALZHEIMER'S ASSOC OF CENTRAL ALABAMA 300 OFFICE PARK DR SUITE 225 BIRMINGHAM AL 35223 631068096 501 (c) (3) 10881 General Support MARIDOE SAMARITAN FUND 2020 KELLY BLVD CARROLLTON TX 75006 834683628 501 (c) (3) 10241 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 FOUNDATION FOR YOUTH OF BARTHOLOMEW COUNTY 405 HOPE AVENEW Columbus IN 47201 350873340 501 (c) (3) 9688 General Support INDIANA GOLF FOUNDATION 2625 HURRICANE RD Franklin IN 46131 352145820 501 (c) (3) 9688 General Support EVANS SCHOLARS FOUNDATION ONE BRIAR RD GOLF IL 60029 362518129 501 (c) (3) 9628 General Support JUNIOR GOLF ASSOCIATION OF ARIZONA 10888 NORTH 19TH AVENUE Phoenix AZ 850294905 860464216 501 (c) (3) 8876 General Support DOUBLE H RANCH 97 HIDDEN VALLEY RD LAKE Luzerne NY 12846 141752888 501 (c) (3) 8610 General Support SHEPHERD CENTER INC 2020 PEACHTREE RD NW Atlanta GA 30309 510141601 501 (c) (3) 8000 General Support ILLINOIS JUNIOR GOLF ASSOCIATION 11855 ARCHER AVE STE 200 Lemont IL 60439 363723603 501 (c) (3) 7500 General Support WORLD GOLF FOUNDATION INC ONE WORLD GOLF PLACE ST Augustine FL 32092 592998925 501 (c) (3) 7500 General Support GPC FOUNDATION INC 96 DANBURY RD Ridgefield CT 06877 811828798 501 (c) (3) 7000 General Support INDIANAPOLIS JUNIOR GOLF FOUNDATION 4501 W VERMONT ST INDIANAPOLIS IN 46222 311246085 501 (c) (3) 7000 General Support THE FIRST TEE OF GREATER BALTIMORE 303 INTERNATIONAL CIRCLE STE T-119 HUNT Valley MD 21030 522260023 501 (c) (3) 6600 General Support MACC FUND 10000 W INNOVATION DRSTE 135 MILWAUKEE WI 53226 391270290 501 (c) (3) 6528 General Support WISCONSIN PGA JUNIOR SECTION FOUNDATION 11350 W THEODORE TRECKER WAY Milwaukee WI 53214 391973006 501 (c) (3) 6528 General Support THE FIRST TEE OF GREATER SEATTLE 4101 BEACON AVE S Seattle WA 98108 912116912 501 (c) (3) 6483 General Support LINCOLN TRAIL COLLEGE FOUNDATION PO BOX 737 Robinson IL 62454 237086566 501 (c) (3) 6353 General Support ROME JUNIOR GOLF FOUNDATION 110 BRANHAM AVE SW Rome GA 30161 580205890 501 (c) (3) 6069 General Support THE MORTAN FOUNDATION 7309 E LIVINGSTON AVE Reynoldsburg OH 43068 311676188 501 (c) (3) 6068 General Support CALVARY DISASTER RELIEF DISASTER RELIEF 5028 MESA RIDGE DR Antioch CA 94509 834432550 501 (c) (3) 6005 General Support FLINT JUNIOR GOLF ASSOCIATION 5324 SEQUOIA CT GRAND Blanc MI 48439 271817365 501 (c) (3) 5888 General Support MILL CREEK METRO PARKS FOUNDATION PO BOX 596 Canfield OH 44406 341490268 501 (c) (3) 5823 General Support MISSION HOSPITAL REGIONAL MEDICAL CENTER 27700 MEDICAL CENTER RD MISSION Viejo CA 92691 951643360 501 (c) (3) 5688 General Support FREEDOM GOLF ASSOCIATION 504 BURR RIDGE CLUB BURR Ridge IL 60527 460643217 501 (c) (3) 5593 General Support 48 1 GOLF COMPETITION FINANCIAL ASSISTANCE 204 445499 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 0 384363 0 105000 0 10187 0 143030 0 33060 0 675640 0 0 Jason Miller CFO 0 236042 0 62000 0 5484 0 34957 0 23146 0 361629 0 0 Jason Etzen CBO 0 222086 0 62000 0 5442 0 32626 0 23671 0 345825 0 0 Mark Oskarson COO 0 199392 0 52000 0 5419 0 30236 0 26315 0 313362 0 0 Kevin Rinker SR VP Development 151464 0 10000 0 1100 0 8330 0 16071 0 186965 0 0 0 Jason Ross Chief Tournament Business Offi 0 151681 0 27800 0 1150 0 8867 0 7271 0 196769 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 PARTICIPATED IN A 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN: 1. STEPHEN HAMBLIN 2. JASON MILLER 3. JASON ETZEN 4. MARK OSKARSON ACCRUALS TO THE PLAN AND 401(K) MATCHING CONTRIBUTIONS ARE REPORTED IN PART II COLUMN (C). NO AMOUNTS WERE PAID OUT OF THE PLAN IN 2019. SCHEDULE J, PART I, LINE 7 OTHER EMPLOYEES' REPORTABLE COMPENSATION INCLUDES CAR ALLOWANCE, ADDITIONAL GIFT CARD COMPENSATION, LIFE INSURANCE PREMIUMS PAID AND OTHER MISCELLANEOUS COMPENSATION. 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 $ 921,953 TRANSFER FROM RELATED ORGANIZATION $ 401,170 - Adjustment for consolidated financials -------------------------- $ 520,783 = 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 false true true false false false true AMERICAN JUNIOR GOLF ASSOCIATION INC B & C 1099966 NET COST AMERICAN JUNIOR GOLF ASSOCIATION INC J 456000 ACTUAL COST AMERICAN JUNIOR GOLF ASSOCIATION INC L 79797 ACTUAL COST AMERICAN JUNIOR GOLF ASSOCIATION INC N UNDETERMINED AMERICAN JUNIOR GOLF ASSOCIATION INC O 358066 ACTUAL COST AMERICAN JUNIOR GOLF ASSOCIATION INC S 921953 ACTUAL COST