2017-11-15T13:17:21-06:00 2016-12-31 SMITH & HOWARD PC 271 17TH STREET SUITE 1600 ATLANTA GA 30363 990 2016-01-01 581447686 American Junior Golf Foundation Inc % JASON MILLER CFO AMER 7708684200 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 JASON MILLER CFO 7708684200 2017-11-15 true MARC AZAR P91739349 4048746244 2017-11-15 50.58.246.46 67983820173195000022 2017-11-15 P 44DCCABEC8F8F06B203FDE27490FA452E281879B 5D32B3CE30C8DC90283F37A1323AFDA2A6266305 2016 2017-02-10 21:41:12Z STEPHEN HAMBLIN 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 2775406 false X WWW.AJGA.ORG X 1981 GA DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. 8 8 0 2800 0 1590870 1461278 410000 0 336319 377939 0 430000 2337189 2269217 660332 808186 0 0 207460 217718 0 0 146000 379768 362972 1247560 1388876 1089629 880341 11733564 12623762 138155 81047 11595409 12542715 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. false false 669418 474920 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. 412660 333266 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSSOCIATIONS AND OTHER 501(C)(3) NON-PROFIT ORGANIZATIONS. 1082078 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 true true false false true 5 0 true 0 false false false false false false false false false false X 8 8 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 KEVIN RINKER DIRECTOR 0.5 0.0 X 0 0 0 STEPHEN HAMBLIN EXECUTIVE DIRECTOR 0.5 40.0 X 0 473950 30775 JASON MILLER CHIEF FINANCIAL OFFICER 0.5 40.0 X 0 268366 27645 JASON ETZEN CHIEF BUSINESS OFFICER 0.5 40.0 X 0 252543 25790 MARK OSKARSON CHIEF OPERATING OFFICER 0.5 40.0 X 0 218913 29163 DEXTER MARTIN SR VP INFORMATION TECHNOLOGY 0.5 40.0 X 0 131341 6546 JASON ROSS VP OF BUSINESS DEVELOPMENT 0.5 40.0 X 0 112048 10486 0 1457161 130405 0 false true false 0 619178 842100 1461278 0 316433 316433 0 0 430000 430000 0 430000 430000 567695 506189 61506 61506 61506 0 0 0 0 0 0 0 0 0 0 2269217 807939 333266 333266 474920 474920 0 0 0 0 217718 67143 90505 60070 0 0 0 0 0 17415 17415 0 0 0 0 0 4770 4770 0 0 106064 79548 19234 7282 7785 7785 0 0 0 0 127171 95378 23062 8731 0 TAXES AND LICENSES 32050 24038 5812 2200 OTHER EXPENSES 67717 67717 1388876 1082078 160798 146000 X 2485938 3683092 0 0 532691 79852 0 0 0 0 0 0 0 0 0 0 0 0 3583350 1925847 1718639 1657503 6704997 6515166 0 0 0 0 0 0 291299 688149 11733564 12623762 138155 81047 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 138155 81047 X 9537183 10242548 203998 122591 1854228 2177576 11595409 12542715 11733564 12623762 880341 66965 X false true X true false X 1219300 1585054 1697284 1590870 1461278 7553786 0 0 1219300 1585054 1697284 1590870 1461278 7553786 0 7553786 76976 162714 225421 303247 316433 1084791 0 353000 371000 390000 410000 430000 1954000 10592577 0.71312 0.80230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1675988 518681 102054 71881 2224842 1516921 183027 7350 31310 1675988 1410579 105334 68263 67255 1516921 1250087 94571 128262 62341 1410579 1167143 65514 81915 64485 1250087 0.95780 0.04220 false false 201183 201183 2037790 823664 1214126 190941 141714 49227 1153436 960469 192967 1657503 DUE FROM ASSOCIATION 425975 DUE TO ASSOCIATION -58123 ACE GRANT - DUE FROM ASSOC. 331645 ACE GRANT - DUE TO ASSOC. -11348 688149 0 0 X 15062122 66965 13560831 13627796 1434326 834891 834891 2269217 13827422 13273437 13273437 553985 834891 834891 1388876 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, 2016 AND 2015, THERE ARE NO KNOWN ITEMS WHICH WOULD RESULT IN A MATERIAL ACCRUAL RELATED TO WHERE THE ORGANIZATION HAS UNCERTAIN FEDERAL OR STATE TAX POSITIONS. THE YEARS THAT REMAIN SUBJECT TO EXAMINATION MAJOR TAX JURISDICTIONS DATE BACK TO THE YEAR ENDED DECEMBER 31, 2013. 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.: $13,560,831 PART XI, LINE 4(B) $430,000 RENTAL INCOME NET WITH EXPENSE ON F/S $404,891 RELATED PARTY INCOME/EXPENSE ELIMINATION -------- $834,891 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.: $13,273,437 PART XII, LINE 4(B) $430,000 RENTAL INCOME NET WITH EXPENSE ON F/S $404,891 RELATED PARTY INCOME/EXPENSE ELIMINATION -------- $834,891 true NICKLAUS CHILDREN'S HEALTHCARE FOUNDATION 11770 US HIGHWAY ONE SUITE 308 NORTH PALM BEACH FL 33408 571154352 501(c)(3) 60000 General support HIRE HEROES USA INC 100 NORTH POINT CENTER EAST 200 ALPHARETTA GA 30022 431562688 501(c)(3) 28000 General support HOUSE OF MERCY 725 HUDSON AVENUE ROCHESTER NY 14621 561733055 501(c)(3) 18000 General support ST FRANCISVILLE AREA FOUNDATION INC PO BOX 797 ST FRANCISVILLE LA 70775 721419214 501(c)(3) 16303 General support THE FIRST TEE OF INDIANA PO BOX 516 FRANKLIN IN 46131 352145820 501(c)(3) 13300 General support HANNON CUP ASSOCIATION 2200 UNIVERSITY CLUB DRIVE AUSTIN TX 78732 320059776 501(c)(3) 13071 General support FIRST BAPTIST CHURCH OF LITTLE ROCK 62 PLEASANT VALLEY DR LITTLE ROCK AR 72212 710267102 501(c)(3) 13048 General support WOUNDED WARRIORS FAMILY SUPPORT 920 S 107TH AVE SUITE 250 OMAHA NE 68114 201407520 501(c)(3) 13000 General support COMMUNITY EDUCATION PARTNERSHIP PO BOX 5632 BERKLEY CA 94705 274215840 501(c)(3) 12900 General support THE MORGAN PRESSEL FOUNDATION PO BOX 480157 DELRAY BEACH FL 33448 272854677 501(c)(3) 12074 General support THE RISE SCHOOL OF AUSTIN 4800 MANOR RD BLDG J AUSTIN TX 78723 742974364 501(c)(3) 11607 General support THE FIRST TEE OF GREATER TRENTON (JR METRO GOLF) 133 FRANKLIN CORNER RD LAWRENCEVILLE NJ 08648 223463521 501(c)(3) 10488 General support COME-UNITY COOPERATIVE CARE 501 S MAI DR LONDON KY 40741 611032782 501(c)(3) 10350 General support ROME JUNIOR GOLF ASSOCIATION (COOSA COUNTRY CLUB) 110 BRANHAM AVE ROME GA 30161 580205890 501(c)(7) 8000 General support GOLF 2020 ONE WORLD GOLF PLACE ST AUGUSTINE FL 32092 592998925 501(c)(3) 7500 General support FLINT JUNIOR GOLF ASSOCIATION PO BOX 90377 BURTON MI 485090377 271817365 501(c)(3) 7500 General support GRACIOUS LIFE FOUNDATION 2901 TASMAN DR SUITE 107 SANTA CLARA CA 95054 270492667 501(c)(3) 7005 General support EVANS SCHOLARS FOUNDATION 1 BRIAR RD GOLF GOLF IL 60029 362518129 501(c)(3) 7000 General support THE JIMMY FUND 10 BROOKLINE PLACE W 6TH FLOOR BROOKLINE MA 02445 042263040 501(c)(3) 6823 General support FOUNDATION FOR THE TRI-STATE COMMUNITY PO BOX 2096 ASHLAND KY 41105 610729266 501(c)(3) 6800 General support ILLINOIS JUNIOR GOLF ASSOCIATION 11855 ARCHER AVE STE 200 LEMONT IL 60439 363723603 501(c)(3) 6585 General support JERSEY SHORE JUNIOR GOLF INC (THE FIRST TEE OF M 2229 Bridge Avenue PO Box 665 POINT PLEASANT NJ 08742 300238834 501(c)(3) 6000 General support VALERO ENERGY FOUNDATION PO BOX 690330 SAN ANTONIO TX 78269 742904514 501(c)(3) 5732 General support THE FIRST TEE OF HAMPTON ROADS 2400 TOURNAMENT DR VIRGINIA BEACH VA 23456 540445205 501(c)(3) 5566 General support UNIVERSITY OF ROCHESTER (WILMOT CANCER INSTITUTE) 300 EAST RIVER ROAD BOX 29866 ROCHESTER NY 14627 160743209 501(c)(3) 5500 General support SAUCON VALLEY COUNTRY CLUB 2050 SAUCON VALLEY ROAD BETHLEHEM PA 18015 240712660 501(c)(7) 5500 General support INDIANAPOLIS JUNIOR GOLF FOUNDATION 4501 W VERMONT ST INDIANAPOLIS IN 46222 311246085 501(c)(3) 5415 General support MILL CREEK PARK FOUNDATION 7574 COLUMBIANA CANFIELD RD CANFIELD OH 44406 341490268 501(c)(3) 5200 General support 26 GOLF COMPETITION FINANCIAL ASSISTANCE 193 474920 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 372125 0 91500 0 10325 0 10600 0 20370 0 504920 0 0 JASON MILLER CHIEF FINANCIAL OFFICER 0 205591 0 55500 0 7275 0 9000 0 18804 0 296170 0 0 JASON ETZEN CHIEF BUSINESS OFFICER 0 192688 0 55500 0 4355 0 9000 0 16944 0 278487 0 0 MARK OSKARSON CHIEF OPERATING OFFICER 0 169075 0 45500 0 4338 0 8988 0 20320 0 248221 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 2016. 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 true true true false false false false false false true false false true true true false false false false AMERICAN JUNIOR GOLF ASSOCIATION INC A, N 430000 ACTUAL COST AMERICAN JUNIOR GOLF ASSOCIATION INC B & C 596179 NET COST AMERICAN JUNIOR GOLF ASSOCIATION INC M 31910 ACTUAL COST AMERICAN JUNIOR GOLF ASSOCIATION INC N UNDETERMINED AMERICAN JUNIOR GOLF ASSOCIATION INC O 217718 ACTUAL COST