BOBBY JONES GOLF COURSE FOUNDATION INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: BOBBY JONES GOLF COURSE FOUNDATION INC (EIN 81-0778972)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-11-14
IRS object ID: 201903189349302270
Schema version: 2018v3.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule L
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-11-14T08:47:04-06:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SMITH & HOWARD PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	271 17TH STREET NW SUITE 1600	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30363	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	810778972	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Bobby Jones Golf Course Foundation Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% MARTIN J ELGISON	InCareOfNm
Business Name Control	BOBB	BusinessNameControlTxt
Phone	4049154574	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2560 Brookdale Drive NW	AddressLine1Txt
City	Atlanta	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30305	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARTIN J ELGISON	PersonNm
Person Title	President	PersonTitleTxt
Phone	4049154574	PhoneNum
Signature	2019-11-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MARC A AZAR	PreparerPersonNm
PTIN	P91739349	PTIN
Phone	4048746244	PhoneNum
Preparation	2019-11-15	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	50.58.246.46	IPv4AddressTxt

Field	Value	IRS element (for citing)
Federal Original Submission Id	67983820193185000002	FederalOriginalSubmissionId
Federal Original Submission Id	2019-11-14	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	4DA45D1CA0EF717CA46A1B531AFFB246A857A9ED	AtSubmissionCreationDeviceId
At Submission Filing Device Id	2EA91BA41FBA7771BF8B04AF9BC4AB5C0BC1C96D	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-03-31 21:24:44Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MARTIN J ELGISON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2560 Brookdale Drive NW	AddressLine1Txt
City	Atlanta	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30305	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,238,982	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.bjgcfoundation.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2015	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	To grow the game of golf through access to improved public golf and professional golf instruction programming including focused activities for youth and persons with diabilities.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	15	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$17,028,527	PYContributionsGrantsAmt
CY Contributions Grants	$6,065,965	CYContributionsGrantsAmt
PY Program Service Revenue	$759,692	PYProgramServiceRevenueAmt
CY Program Service Revenue	$126,916	CYProgramServiceRevenueAmt
PY Investment Income	$270	PYInvestmentIncomeAmt
CY Investment Income	$21,034	CYInvestmentIncomeAmt
PY Other Revenue	$102,417	PYOtherRevenueAmt
CY Other Revenue	$10,630	CYOtherRevenueAmt
PY Total Revenue	$17,890,906	PYTotalRevenueAmt
CY Total Revenue	$6,224,545	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$352,895	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$146,080	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$133,907	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$16,853	CYTotalFundraisingExpenseAmt
PY Other Expenses	$517,396	PYOtherExpensesAmt
CY Other Expenses	$1,190,684	CYOtherExpensesAmt
PY Total Expenses	$1,004,198	PYTotalExpensesAmt
CY Total Expenses	$1,336,764	CYTotalExpensesAmt
PY Revenues Less Expenses	$16,886,708	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$4,887,781	CYRevenuesLessExpensesAmt
Total Assets BOY	$20,329,932	TotalAssetsBOYAmt
Total Assets EOY	$29,712,595	TotalAssetsEOYAmt
Total Liabilities BOY	$1,253,710	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,748,592	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$19,076,222	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$23,964,003	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE BOBBY JONES GOLF COURSE FOUNDATION IS A NON-PROFIT ORGANIZATION COMMITTED TO GROWING THE GAME OF GOLF THROUGH ACCESS TO IMPROVED PUBLIC GOLF AND PROFESSIONAL GOLF INSTRUCTION AND PROGRAMMING. OUR NEW FACILITY WHICH OPENED IN 2018, INCLUDES: -THE RENOVATION OF THE CURRENT 18 HOLES OF 5,800 YARDS INTO A 9 HOLE REVERSIBLE COURSE, DESIGNED BY BOB CUPP TO PROVIDE 18 UNIQUE HOLES OF UP TO 7,500 YARDS WITH A WIDE RANGE OF TEES FOR JUNIORS THROUGH ELITE PLAYERS. -A NEW TWO-ENDED, DRIVING RANGE AND A STATE-OF-THE-ART INSTRUCTIONAL CENTER. -PROGRAMMING AND INSTRUCTION BY EXPERIENCED GOLF PROFESSIONALS DESIGNED TO MAKE THE GAME MORE ENJOYABLE. -9-HOLE "WEE LINKS" OF 50-70 YARD HOLES DESIGNED BY BOB CUPP FOR JUNIORS. -A NEW PRACTICE FACILITY FOR GEORGIA STATE UNIVERSITY WOMEN'S AND MEN'S GOLF TEAMS. BENEFITS OF THE PROJECT: -CREATE A COURSE AND FACILITY THAT HONORS THE MEMORY AND LEGACY OF BOBBY JONES. -TURN AN OBSOLETE, DANGEROUS, 18-HOLE, 5,800 YARD PUBLIC COURSE INTO A REVERSIBLE, 9 HOLE GE	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$821,188	ExpenseAmt
Revenue	$126,916	RevenueAmt
Desc	The foundation is currently operating the renovated golf course, which opened in November 2018, under a management contract with a professional golf course management company. We offer programs that are generally found at public golf courses such as junior clinics, summer camps, clinics and tournaments for adaptive golfers and free lessons for underprivileged youth. The course is also available for tournaments to benefit other charitable organizations. The Foundation will develop new programs after the course is renovated that cannot be offered at the existing facility.	Desc
Total Program Service Expenses	$821,188	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	Yes (true)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	Yes (true)	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	38	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MARTIN J ELGISON	PersonNm
Phone	4049154574	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2560 BROOKDALE DRIVE NW	AddressLine1Txt
City	Atlanta	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30305	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Chuck Palmer
Chairman	15.0	0.0	Yes (X)	$0	$0	$0
MARTIN J ELGISON
President	15.0	0.0	Yes (X)	$0	$0	$0
Brian Albertson
Board Member	1.0	0.0	Yes (X)	$0	$0	$0
Susan Bell
Board Member	1.0	0.0	Yes (X)	$0	$0	$0
Bill Blalock
BOARD MEMBER	5.0	0.0	Yes (X)	$0	$0	$0
Beth Chandler
Board Member	1.0	0.0	Yes (X)	$0	$0	$0
Sam Hatcher
Board Member	1.0	0.0	Yes (X)	$0	$0	$0
Dr Robert T Jones IV
Board Member	1.0	0.0	Yes (X)	$0	$0	$0
Mark Mongell
Board Member	1.0	0.0	Yes (X)	$0	$0	$0
Ryan Teague
Board Member	1.0	0.0	Yes (X)	$0	$0	$0
HENRY KELLY
BOARD MEMBER	1.0	0.0	Yes (X)	$0	$0	$0
DR CATHERINE LEWIS
BOARD MEMBER	1.0	0.0	Yes (X)	$0	$0	$0
MARK KESSLER
BOARD MEMBER	1.0	0.0	Yes (X)	$0	$0	$0
DAVID BURKE
BOARD MEMBER	1.0	0.0	Yes (X)	$0	$0	$0
BURT ELLIS
BOARD MEMBER	1.0	0.0	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Chapman Design group Inc
2700 cumberland pkwy ste 130	ATLANTA	GA	30339	Design Services	$217,717
Long Engineering LLC
2550 Heritage Ct SE 250	ATLANTA	GA	30339	Engineering	$178,882
BOBBY JONES LINKS
6716 Jamestown Drive	ALPHARETTA	GA	30005	MANAGEMENT SERVICES	$166,000

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$6,065,965	AllOtherContributionsAmt
Noncash Contributions	$138,745	NoncashContributionsAmt
Total Contributions	$6,065,965	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	GOLF OPERATIONS	Desc
Total Revenue Column	$126,916	TotalRevenueColumnAmt
Related Or Exempt Func Income	$126,916	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$126,916	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,034	TotalRevenueColumnAmt
Exclusion	$21,034	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$25,067	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$14,437	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,630	TotalRevenueColumnAmt
Exclusion	$10,630	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,224,545	TotalRevenueColumnAmt
Related Or Exempt Func Income	$126,916	RelatedOrExemptFuncIncomeAmt
Exclusion	$31,664	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$134,786	TotalAmt
Program Services	$127,937	ProgramServicesAmt
Management And General	$6,849	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$11,294	TotalAmt
Program Services	$10,791	ProgramServicesAmt
Management And General	$503	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$11,782	TotalAmt
Management And General	$11,782	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,818	TotalAmt
Management And General	$3,544	ManagementAndGeneralAmt
Fundraising	$274	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$25,480	TotalAmt
Program Services	$10,313	ProgramServicesAmt
Management And General	$1,146	ManagementAndGeneralAmt
Fundraising	$14,021	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$15,654	TotalAmt
Program Services	$5,607	ProgramServicesAmt
Management And General	$10,047	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$10,150	TotalAmt
Program Services	$9,992	ProgramServicesAmt
Management And General	$158	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$6,568	TotalAmt
Program Services	$3,284	ProgramServicesAmt
Management And General	$3,284	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$127,882	TotalAmt
Program Services	$115,093	ProgramServicesAmt
Management And General	$10,231	ManagementAndGeneralAmt
Fundraising	$2,558	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$16,784	TotalAmt
Management And General	$16,784	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
EQUIPMENT RENTALS	$88,640	$88,640
OTHER EXPENSES	$40,568	$29,850	$10,718
BANK CHARGES	$4,258		$4,258
GOLF COURSE RENOVATION COSTS	$835,117	$417,558	$417,559

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,983	TotalAmt
Program Services	$2,123	ProgramServicesAmt
Management And General	$1,860	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,336,764	TotalAmt
Program Services	$821,188	ProgramServicesAmt
Management And General	$498,723	ManagementAndGeneralAmt
Fundraising	$16,853	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,120,524	BOYAmt
EOY	$3,610,089	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$14,296,033	BOYAmt
EOY	$4,990,723	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,398	BOYAmt
EOY	$0	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$23,871	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,465	BOYAmt
EOY	$4,150	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$21,211,644	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$127,882	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,900,032	BOYAmt
EOY	$21,083,762	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$9,480	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$20,329,932	BOYAmt
EOY	$29,712,595	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$903,710	BOYAmt
EOY	$352,143	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$250,000	BOYAmt
EOY	$265,297	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$100,000	BOYAmt
EOY	$1,800,000	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$3,315,152	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$16,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,253,710	BOYAmt
EOY	$5,748,592	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,568,284	BOYAmt
EOY	$22,559,890	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$15,507,938	BOYAmt
EOY	$1,404,113	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$19,076,222	BOYAmt
EOY	$23,964,003	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$20,329,932	BOYAmt
EOY	$29,712,595	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$4,887,781	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,307,092	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$17,028,527	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,065,965	CurrentTaxYearAmt
Total	$24,401,584	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,307,092	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$17,028,527	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,065,965	CurrentTaxYearAmt
Total	$24,401,584	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$12,609,005	SubstantialContributorsTotAmt
Public Support Total170	$11,792,579	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$270	CurrentTaxYearMinus1YearAmt
Current Tax Year	$21,034	CurrentTaxYearAmt
Total	$21,304	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$24,422,888	TotalSupportAmt
Gross Receipts Rltd Activities	$1,182,263	GrossReceiptsRltdActivitiesAmt
First5 Years170	Yes (X)	First5Years170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$15,507,938	BeginningYearBalanceAmt
Contributions	$5,975,005	ContributionsAmt
Other Expenditures	$20,078,830	OtherExpendituresAmt
End Year Balance	$1,404,113	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,700	BeginningYearBalanceAmt
Contributions	$17,028,527	ContributionsAmt
Other Expenditures	$1,525,289	OtherExpendituresAmt
End Year Balance	$15,507,938	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Contributions	$4,700	ContributionsAmt
End Year Balance	$4,700	EndYearBalanceAmt

Field	Value	IRS element (for citing)
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp
Term Endowment Balance EOY	1.00000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Book Value	$0	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,528,658	OtherCostOrOtherBasisAmt
Depreciation	$52,358	DepreciationAmt
Book Value	$7,476,300	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$9,955,437	OtherCostOrOtherBasisAmt
Depreciation	$69,234	DepreciationAmt
Book Value	$9,949,147	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$904,483	OtherCostOrOtherBasisAmt
Depreciation	$6,290	DepreciationAmt
Book Value	$835,249	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,823,066	OtherCostOrOtherBasisAmt
Book Value	$2,823,066	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$21,083,762	TotalBookValueLandBuildingsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OTHER LIABILITIES	Desc
Amt	$16,000	Amt

Field	Value	IRS element (for citing)
Total Liability	$16,000	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$6,596,982	TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts	$360,330	DonatedServicesAndUseFcltsAmt
Other Revenue	$14,437	OtherRevenueAmt
Revenue Not Reported	$374,767	RevenueNotReportedAmt
Revenue Subtotal	$6,222,215	RevenueSubtotalAmt
Other Revenues Not Included	$2,330	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$2,330	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$6,224,545	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,709,201	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$360,330	DonatedServicesUseFcltsAmt
Other Expenses Included	$14,437	OtherExpensesIncludedAmt
Expenses Not Reported	$374,767	ExpensesNotReportedAmt
Expenses Subtotal	$1,334,434	ExpensesSubtotalAmt
Other Expenses Not Included	$2,330	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$2,330	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,336,764	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule D, Part V	The Foundation received $5,975,005 in restricted contributions during the year for the construction capital campaign. Total of $15,328,830 was released from restriction during 2018.
SCHEDULE D, PART VI	$2,823,066 OF OTHER IN PART VI RELATES TO CONSTRUCTION IN PROCESS.
Schedule D, Part XI & XII, LINE 2b	The foundation received $360,330 of other contributed professional services which are recorded as contributed professional services revenue and period expense in the accompanying statements of activities during 2018.
Schedule D, Part XI & XII, LINE 2d	$6,279 cost of goods sold is netted with Food & Beverage Revenue $8,158 cost of goods sold is netted with Merchandise Revenue ------- $14,437
SCHEDULE D, PART XI & XII, LINE 4b	$2,330 of Interest expense netted against interest income on books not on return
SCHEDULE D, PART X, QUESTION 2	THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION WILL ANNUALLY EVALUATE ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE FOUNDATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. IN THE NORMAL COURSE OF BUSINESS, THE FOUNDATION IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. THE FOUNDATION IS POTENTIALLY SUBJECT TO TAX EXAMINATIONS FOR ALL TAX YEARS SINCE INCEPTION.

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	WILLIAM P BLALOCK	PersonNm
Relationship With Org	BOARD MEMBER, BOBBY JONES GOLF COURSE FOUNDATION, INC.	RelationshipWithOrgTxt
Loan Purpose	INITIAL OPERATIONS	LoanPurposeTxt
Loan From Organization	Yes (X)	LoanFromOrganizationInd
Original Principal	$1,800,000	OriginalPrincipalAmt
Balance Due	$1,800,000	BalanceDueAmt
Default	false	DefaultInd
Board Or Committee Approval	Yes (true)	BoardOrCommitteeApprovalInd
Written Agreement	Yes (true)	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$1,800,000	TotalBalanceDueAmt

Schedule M IRS990ScheduleM

Field	Value	IRS element (for citing)
Works Of Art		WorksOfArtGrp
Art Historical Treasures		ArtHistoricalTreasuresGrp
Art Fractional Interest		ArtFractionalInterestGrp
Books And Publications		BooksAndPublicationsGrp
Clothing And Household Goods		ClothingAndHouseholdGoodsGrp
Cars And Other Vehicles		CarsAndOtherVehiclesGrp
Boats And Planes		BoatsAndPlanesGrp
Intellectual Property		IntellectualPropertyGrp

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	7	ContributionCnt
Noncash Contributions Rpt F990	$138,745	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Securities Closely Held Stock		SecuritiesCloselyHeldStockGrp
Secur Prtnrshp Trust Intrsts		SecurPrtnrshpTrustIntrstsGrp
Securities Miscellaneous		SecuritiesMiscellaneousGrp
Qualified Contrib Hist Struct		QualifiedContribHistStructGrp
Qualified Contrib Other		QualifiedContribOtherGrp
Real Estate Residential		RealEstateResidentialGrp
Real Estate Commercial		RealEstateCommercialGrp
Real Estate Other		RealEstateOtherGrp
Collectibles		CollectiblesGrp
Food Inventory		FoodInventoryGrp
Drugs And Medical Supplies		DrugsAndMedicalSuppliesGrp
Taxidermy		TaxidermyGrp
Historical Artifacts		HistoricalArtifactsGrp
Scientific Specimens		ScientificSpecimensGrp
Archaeological Artifacts		ArchaeologicalArtifactsGrp
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (true)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	Yes (true)	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule M, Line 9, Column B	Column B reports number of contributions.
Schedule M, Line 32A	The foundation uses a third party broker to sell all stock contributions.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part VI, Line 3	Bobby Jones Links, f/k/a Mosaic Clubs and Resorts, provides turnkey management services to the Foundation. Bobby jones Links manages the golf course operations; this includes maintaining equipment, supplies and insurance coverage; managing employees and payroll and marketing for the course. Total management fees paid to Bobby Jones Links in 2018 were $166,000.
Part VI, Line 11a	The Form 990 is prepared by an outside accountant and is provided to the Board of Directors for review before it is filed.
Part VI, Line 12	All directors are required to disclose conflicts of interest. The president of the Foundation monitors compliance with the policy.
Part VI, Line 15	The Foundation does not compensate directors.
Part VI, Line 19	The conflict of Interest Policy is made available upon request.
Part VI, Section B	The Board of Directors is developing other governance policies for adoption in 2019, including whistleblower policy and document retention and destruction policy. The gift acceptance policy was adopted in February 2017.