2019-11-14T08:47:04-06:00 2018-12-31 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2018-01-01 810778972 Bobby Jones Golf Course Foundation Inc % MARTIN J ELGISON BOBB 4049154574 2560 Brookdale Drive NW Atlanta GA 30305 MARTIN J ELGISON President 4049154574 2019-11-15 true MARC A AZAR P91739349 4048746244 2019-11-15 50.58.246.46 67983820193185000002 2019-11-14 P 4DA45D1CA0EF717CA46A1B531AFFB246A857A9ED 2EA91BA41FBA7771BF8B04AF9BC4AB5C0BC1C96D 2018 2020-03-31 21:24:44Z MARTIN J ELGISON 2560 Brookdale Drive NW Atlanta GA 30305 6238982 false X www.bjgcfoundation.org X 2015 GA 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. 15 14 0 15 0 0 17028527 6065965 759692 126916 270 21034 102417 10630 17890906 6224545 0 0 0 0 352895 146080 133907 0 16853 517396 1190684 1004198 1336764 16886708 4887781 20329932 29712595 1253710 5748592 19076222 23964003 X 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 false false 821188 126916 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. 821188 true true false false false false false false false true true false false false true true true false false false false false false false false false false false false false false false false true false false false false true false false false false false false false false true 38 0 0 false false false false false false false false false false X 15 14 false true false false false false false true false false false true true true true false false false GA X MARTIN J ELGISON 4049154574 2560 BROOKDALE DRIVE NW Atlanta GA 30305 X X Chuck Palmer Chairman 15.0 0.0 X 0 0 0 MARTIN J ELGISON President 15.0 0.0 X 0 0 0 Brian Albertson Board Member 1.0 0.0 X 0 0 0 Susan Bell Board Member 1.0 0.0 X 0 0 0 Bill Blalock BOARD MEMBER 5.0 0.0 X 0 0 0 Beth Chandler Board Member 1.0 0.0 X 0 0 0 Sam Hatcher Board Member 1.0 0.0 X 0 0 0 Dr Robert T Jones IV Board Member 1.0 0.0 X 0 0 0 Mark Mongell Board Member 1.0 0.0 X 0 0 0 Ryan Teague Board Member 1.0 0.0 X 0 0 0 HENRY KELLY BOARD MEMBER 1.0 0.0 X 0 0 0 DR CATHERINE LEWIS BOARD MEMBER 1.0 0.0 X 0 0 0 MARK KESSLER BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID BURKE BOARD MEMBER 1.0 0.0 X 0 0 0 BURT ELLIS BOARD MEMBER 1.0 0.0 X 0 0 0 0 0 0 0 false false false Chapman Design group Inc 2700 cumberland pkwy ste 130 ATLANTA GA 30339 Design Services 217717 Long Engineering LLC 2550 Heritage Ct SE 250 ATLANTA GA 30339 Engineering 178882 BOBBY JONES LINKS 6716 Jamestown Drive ALPHARETTA GA 30005 MANAGEMENT SERVICES 166000 3 6065965 138745 6065965 GOLF OPERATIONS 126916 126916 126916 21034 21034 0 0 0 0 0 0 0 0 0 0 0 0 25067 14437 10630 10630 0 6224545 126916 31664 0 0 0 0 0 0 134786 127937 6849 0 0 11294 10791 503 11782 11782 3818 3544 274 0 0 0 0 0 25480 10313 1146 14021 15654 5607 10047 0 0 10150 9992 158 6568 3284 3284 0 0 0 0 127882 115093 10231 2558 16784 16784 EQUIPMENT RENTALS 88640 88640 OTHER EXPENSES 40568 29850 10718 BANK CHARGES 4258 4258 GOLF COURSE RENOVATION COSTS 835117 417558 417559 3983 2123 1860 1336764 821188 498723 16853 3120524 3610089 0 0 14296033 4990723 2398 0 0 0 0 0 0 0 0 23871 1465 4150 21211644 127882 2900032 21083762 0 0 0 0 0 0 0 0 9480 0 20329932 29712595 903710 352143 0 0 250000 265297 0 0 0 0 100000 1800000 0 3315152 0 0 0 16000 1253710 5748592 X 3568284 22559890 15507938 1404113 0 0 19076222 23964003 20329932 29712595 4887781 X false true X true false X 0 0 1307092 17028527 6065965 24401584 0 0 0 0 1307092 17028527 6065965 24401584 12609005 11792579 270 21034 21304 0 0 24422888 1182263 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15507938 5975005 20078830 1404113 4700 17028527 1525289 15507938 4700 4700 1.00000 false false 0 0 7528658 52358 7476300 9955437 69234 9949147 904483 6290 835249 2823066 2823066 21083762 0 OTHER LIABILITIES 16000 16000 X 6596982 360330 14437 374767 6222215 2330 2330 6224545 1709201 360330 14437 374767 1334434 2330 2330 1336764 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. WILLIAM P BLALOCK BOARD MEMBER, BOBBY JONES GOLF COURSE FOUNDATION, INC. INITIAL OPERATIONS X 1800000 1800000 false true true 1800000 X 7 138745 FMV false true true 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. 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.