2018-11-14T14:56:24-06:00 2017-12-31 SMITH & HOWARD PC 271 17TH STREET SUITE 1600 ATLANTA GA 30363 990 2017-01-01 581447686 American Junior Golf Foundation Inc % JASON MILLER CFO AMER 7708684200 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 JASON MILLER CFO 7708684200 2018-11-15 true MARC AZAR P91739349 4048746244 2018-11-15 50.227.246.66 67983820183185000019 2018-11-14 P 028DC84655C94F6E452CF1D7DD33AE6D66C84216 1D1DFCEBF0825357DE425EC47E8C3A2A8E1CAC23 2017 2019-02-21 02:37:17Z STEPHEN HAMBLIN 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 3159615 false X WWW.AJGA.ORG X 1981 GA DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. 7 7 0 3880 0 1461278 2017667 0 0 377939 280277 430000 445000 2269217 2742944 808186 1212208 0 0 217718 278914 0 0 260157 362972 461033 1388876 1952155 880341 790789 12623762 13901021 81047 165047 12542715 13735974 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. false false 762205 476613 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. 735595 735595 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSSOCIATIONS AND OTHER 501(C)(3) NON-PROFIT ORGANIZATIONS. 1497800 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 0 false false false false false false false false false false X 7 7 false false false false false true 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 THOMAS HUMPHREY CHARIMAN 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 STEPHEN HAMBLIN EXECUTIVE DIRECTOR 0.5 40.0 X 0 488814 125433 JASON MILLER CHIEF FINANCIAL OFFICER 0.5 40.0 X 0 282712 44554 JASON ETZEN CHIEF BUSINESS OFFICER 0.5 40.0 X 0 271558 42355 MARK OSKARSON CHIEF OPERATING OFFICER 0.5 40.0 X 0 237142 42676 0 1280226 255018 0 false true false 0 736947 1280720 2017667 0 210993 210993 0 0 445000 445000 0 445000 445000 485955 416671 69284 69284 69284 0 0 0 0 0 0 0 0 0 0 2742944 725277 735595 735595 476613 476613 0 0 0 0 273962 66605 81010 126347 0 0 4952 1204 1464 2284 0 0 18500 18500 0 0 40475 40475 21069 21069 0 5022 5022 0 0 89236 67255 15944 6037 16461 16461 0 0 0 0 145500 109660 25997 9843 0 OTHER EXPENSES 92386 92386 TAXES AND LICENSES 32384 24407 5786 2191 1952155 1497800 194198 260157 X 3683092 2820607 0 0 79852 140476 0 0 0 0 0 0 0 0 0 0 0 0 3756679 2071347 1657503 1685332 6515166 8235205 0 0 0 0 0 0 688149 1019401 12623762 13901021 81047 165047 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 81047 165047 X 10242548 11017766 122591 154872 2177576 2563336 12542715 13735974 12623762 13901021 790789 402470 X false true X true false X 1585054 1697284 1590870 1461278 2017667 8352153 0 0 1585054 1697284 1590870 1461278 2017667 8352153 0 8352153 162714 225421 303247 316433 210993 1218808 0 371000 390000 410000 430000 445000 2046000 11616961 0.71896 0.71312 X 2224842 334212 148727 115246 2592535 1675988 518681 102054 71881 2224842 1516921 183027 7350 31310 1675988 1410579 105334 68263 67255 1516921 1250087 94571 128262 62341 1410579 0.95080 0.04920 false false 201183 201183 2037790 874608 1163182 220467 165951 54516 1297239 1030788 266451 1685332 DUE FROM ASSOCIATION 785921 DUE TO ASSOCIATION -56020 ACE GRANT - DUE FROM ASSOC. 323379 ACE GRANT - DUE TO ASSOC. -33879 1019401 0 0 X 16658435 402470 14229600 14632070 2026365 716579 716579 2742944 14886053 13650477 13650477 1235576 716579 716579 1952155 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, 2017 AND 2016, 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, 2014. DURING DECEMBER 2017, THE PRESIDENT OF THE UNITED STATES OF AMERICA SIGNED INTO LAW THE TAX CUTS AND JOBS ACT ("ACT"). UNDER THIS ACT, MAXIMUM CORPORATE TAX RATES WERE REDUCED FROM A RATE OF 35% TO A FLAT RATE OF 21%. THE ORGANIZATION'S TAX LIABILITY FOR ANY POTENTIAL UNRELATED BUSINESS INCOME TAX SHOULD NOT BE SIGNIFICANT. THERE ARE OTHER CHANGES TO THE TAX THAT MAY AFFECT THE ORGANIZATION, BUT THE MAGNITUDE OF SUCH CHANGES HAS NOT BEEN DETERMINED. PART XI, LINE 2(D) THE INDEPENDENT AUDITORS' REPORT FOR THE AMERICAN JUNIOR GOLF FOUNDATION, INC. IS A CONSOLIDATED AUDIT REPORT INCLUDING THE FINANCIAL STATEMENTS FOR THE AMERICAN JUNIOR GOLF ASSOCIATION, INC. AND THE AMERICAN JUNIOR GOLF FOUNDATION, INC. REVENUE, GAINS AND OTHER SUPPORT PER AUDITED FINANCIAL STATEMENTS RELATED TO THE AMERICAN JUNIOR GOLF ASSOCIATION, INC.: $14,229,600. PART XI, LINE 4(B) $445,000 RENTAL INCOME NET WITH EXPENSE ON F/S 40,475 INVESTMENT EXPENSES NET WITH INCOME ON F/S 231,104 GRANT REVENUE NET WITH EXPENSE ON F/S -------- $716,579 PART XII, LINE 2(D) THE INDEPENDENT AUDITORSS REPORT FOR THE AMERICAN JUNIOR GOLF FOUDATION, INC. IS A CONSOLIDATED AUDIT REPORT INCLUDING THE FINANCIAL STATEMETNS FOR THE AMERICAN JUNIOR GOLF ASSOCIATION, INC. AND THE AMERICAN JUNIOR GOLF FOUNDATION, INC. TOTAL EXPESNES AND LOSSES PER AUDITED FINANCIAL STATEMENTS RELATED TO THE AMERICAN JUNIOR GOLF ASSOCIATION, INC.: $13,650,477. PART XII, LINE 4(B) $445,000 RENTAL INCOME NET WITH EXPENSE ON F/S 40,475 INVESTMENT EXPENSES NET WITH INCOME ON F/S 231,104 GRANT REVENUE NET WITH EXPENSE ON F/S -------- $716,579 true CHILDREN'S HEALTHCARE CHARITY INC 3300 PGA BLVD NO 800 PALM BEACH GARDENS FL 33410 204394654 501(c)(3) 60000 General support AJGA 1980 SPORTS CLUB DR BRASELTON GA 30517 581433914 501(c)(3) 34485 General support FEEDING NORTHEAST FLORIDA 1116 EDGEWOOD AVE NORTH DE JACKSONVILLE FL 32254 465014769 501(c)(3) 31136 General support THE RISE SCHOOL OF AUSTIN 4800 MANOR RD BLDG J AUSTIN TX 78723 742974364 501(c)(3) 25000 General support HIRE HEROES USA INC 100 NORTH POINT CENTER EAST 200 ALPHARETTA GA 30022 431562688 501(c)(3) 25000 General support SOUTHERN CALIFORNIA PGA FOUNDATION 3333 CONCOURS ST BLDG 2 STE 2100 ONTARIO CA 91764 330468104 501(c)(3) 18500 General support JOHNNY MAC SOLDIERS FUND INC PO BOX 419503 BOSTON MA 02241 465368055 501(c)(3) 18500 General support ALZHEIMER'S ASSOCIATION (COLORADO CHAPTER) 455 SHERMAN ST 500 DENVER CO 80203 840908354 501(c)(3) 17714 General support TRINITY FOREST GOLF CHARITIES FOUNDATION 5000 GREAT TRINITY FOREST WAY DALLAS TX 75217 812491637 501(c)(3) 15000 General support RANCHO SANTA FE FOUNDATION PO BOX 811 RANCHO SANTA FE CA 92067 953709639 501(c)(3) 15000 General support GPC FOUNDATION INC 824 ETHAN ALLEN HWY RIDGEFIELD CT 06877 811828798 501(c)(3) 12900 General support OPERATION SMILE 3641 FACULTY BLVD VIRGINIA BEACH VA 23453 541460147 501(c)(3) 12640 General support THE FIRST TEE OF DALLAS 16200 ADDISON RD STE 255 ADDISON TX 75001 752602809 501(c)(3) 12000 General support ST FRANCISVILLE AREA FOUNDATION INC PO BOX 797 ST FRANCISVILLE LA 70775 721419214 501(c)(7) 11566 General support THE FIRST TEE OF LOUISVILLE 460 NORTHWESTERN PARKWAY LOUISVILLE KY 40212 200977575 501(c)(3) 10188 General support ILLINOIS JUNIOR GOLF ASSOCIATION 11855 ARCHER AVE STE 200 LEMONT IL 60439 363723603 501(c)(3) 10028 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 NORTHERN CA GOLF ASSOCIATION 3200 LOPEZ RD PEBBLE BEACH CA 93953 941371594 501(c)(3) 10000 General support COLORADO GOLF FOUNDATION 5990 GREENWOOD VILLAGE SUITE 102 GREENWOOD VILLAGE CO 80111 300758638 501(c)(3) 9402 General support THE LOS ANGELES JR CHAMBER OF COMMERCE 18720 OXNARD ST STE 101 TARZANA CA 91356 956051006 501(c)(3) 9000 General support FRIENDS OF BUFFALO DUNES INC 124 GRANT AVE GARDEN CITY KS 67846 471592733 501(c)(3) 8866 General support KENTUCKY JUNIOR GOLF FOUNDATION 108 DAVENTRY LN LOUISVILLE KY 40223 310917072 501(c)(3) 8785 General support EVANS SCHOLARS FOUNDATION ONE BRIAR RD GOLF IL 60029 362518129 501(c)(3) 8366 General support VALERO ENERGY FOUNDATION PO BOX 696000 SAN ANTONIO TX 78269 742904514 501(c)(3) 7683 General support MAKING THE TURN GOLF ACADEMY 15 WEST ENTRY RD STATEN ISLAND NY 10304 472292640 501(c)(3) 7653 General support BOYS HOPE GIRLS HOPE 1100 LARAMIE AVE WILMETTE IL 60091 510182614 501(c)(7) 7595 General support THE GREATER HOUSTON COMMUNITY FOUNDATION 5120 WOODWAY DR 6000 HOUSTON TX 77056 237160400 501(c)(3) 7538 General support FOUNDATION FOR THE TRI-STATE COMMUNITY PO BOX 2096 ASHLAND KY 41105 610729266 501(c)(3) 7500 General support UNC ASHEVILLE FOUNDATION 1 UNIVERSITY HEIGHTS CPO 2600 ASHEVILLE NC 28804 237073839 501(C)(3) 7500 General support WORLD GOLF FOUNDATION ONE WORLD GOLF PLACE ST AUGUSTINE FL 32092 592998925 501(C)(3) 7500 General support INDIANAPOLIS JUNIOR GOLF FOUNDATION 4501 W VERMONT ST INDIANAPOLIS IN 46222 311246085 501(C)(3) 7150 General support SONOMA COUNTY CHILDREN'S CHARITIES 414 AVIATION BLVD SANTA ROSA CA 95403 680270692 501(C)(3) 7000 General support SAUCON VALLEY COUNTRY CLUB 2050 SAUCON VALLEY ROAD BETHLEHEM PA 18015 240712660 501(C)(3) 7000 General support AREA SUBSTANCE ABUSE COUNCIL 3601 16TH AVE SW CEDAR RAPIDS IA 52404 421114396 501(C)(3) 6795 General support GRACIOUS LIFE FOUNDATION PO BOX 60523 SUNNYVALE CA 94088 270492667 501(C)(3) 6760 General support AFLAC CANCER CENTER 795 GATEWOOD RD NE ATLANTA GA 30329 581295754 501(C)(3) 6731 General support OPERATION GRATEFUL NATION PO BOX 609 MASSENA NY 13662 204881955 501(C)(3) 6659 General support THE FIRST TEE OF THE LOWCOUNTRY 151 GUMTREE RD HILTON HEAD ISLAND SC 29926 203959266 501(C)(3) 6570 General support SCGA FOUNDATION 3740 CAHUENGA BLVD STUDIO CITY CA 91604 953858373 501(C)(3) 6500 General support MONROE CARELL JR CHILDREN'S HOSPITAL 2200 CHILDRENS WAY NASHVILLE TN 37232 352528741 501(C)(3) 6079 General support GEORGIA STATE GOLF ASSOCIATION 121 VILLAGE PARKWAY BUILDING 3 MARIETTA GA 30067 581145042 501(C)(3) 6075 General support FLINT JUNIOR GOLF ASSOCIATION PO BOX 90377 BURTON MI 485090377 271817365 501(C)(3) 6000 General support THE FIRST TEE OF GREATER TRENTON 431 PENNINGTON AVE TRENTON NJ 08618 223463521 501(C)(3) 5896 General support YMCA OF SOUTH HAMPTON ROADS (THE FIRST TEE OF HAMP 2400 TOURNAMENT DR VIRGINIA BEACH VA 23456 540445205 501(C)(3) 5100 General support 44 GOLF COMPETITION FINANCIAL ASSISTANCE 232 476613 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 true false STEPHEN HAMBLIN EXECUTIVE DIRECTOR 0 384087 0 95500 0 9227 0 105245 0 20383 0 614442 0 0 JASON MILLER CHIEF FINANCIAL OFFICER 0 220638 0 57500 0 4574 0 25886 0 18833 0 327431 0 0 JASON ETZEN CHIEF BUSINESS OFFICER 0 206724 0 57500 0 7334 0 24767 0 17747 0 314072 0 0 MARK OSKARSON CHIEF OPERATING OFFICER 0 184132 0 48500 0 4510 0 22488 0 20339 0 279969 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 ARE REPORTED IN PART II COLUMN (C). NO AMOUNTS WERE PAID OUT OF THE PLAN IN 2017. SCHEDULE J, PART I, LINE 7 STEPHEN HAMBLIN, EXECUTIVE DIRECTOR'S REPORTABLE COMPENSATION FOR 2017 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $95,500. JASON MILLER, CHIEF FINANCIAL OFFICER'S REPORTABLE COMPENSATION FOR 2017 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $57,500. JASON ETZEN, CHIEF BUSINESS OFFICER'S REPORTABLE COMPENSATION FOR 2017 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $57,500. MARK OSKARSON, CHIEF OPERATING OFFICER'S REPORTABLE COMPENSATION FOR 2017 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $48,500. OTHER EMPLOYEES' REPORTABLE COMPENSATION INCLUDES CAR ALLOWANCE, ADDITIONAL GIFT CARD COMPENSATION, LIFE INSURANCE PREMIUMS PAID AND OTHER MISCELLANEOUS COMPENSATION. FORM 990, PART VI, LINE 7A - APPOINTMENT OF BOARD MEMBERS THE BOARD OF DIRECTORS OF THIS ORGANIZATION ARE THE SAME AS THE BOARD OF DIRECTORS OF RELATED ORGANIZATION AMERICAN JUNIOR GOLF ASSOCIATION. THOSE BOARD MEMBERS ARE ELECTED BY MEMBERS OF AMERICAN JUNIOR GOLF ASSOCIATION. 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. 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 false true true true false false false false AMERICAN JUNIOR GOLF ASSOCIATION INC N & J 445000 ACTUAL COST AMERICAN JUNIOR GOLF ASSOCIATION INC B & C 696174 NET COST AMERICAN JUNIOR GOLF ASSOCIATION INC M 34485 ACTUAL COST AMERICAN JUNIOR GOLF ASSOCIATION INC N UNDETERMINED AMERICAN JUNIOR GOLF ASSOCIATION INC O 278914 ACTUAL COST