2016-11-15T17:01:34-06:00 2015-12-31 GRANT THORNTON LLP 201 S COLLEGE ST STE 2500 CHARLOTTE NC 28244 990 2015-01-01 581447686 American Junior Golf Foundation Inc % JASON MILLER AMER 7708684200 1980 Sports Club Drive Braselton GA 30517 JASON MILLER CFO 7708684200 2016-11-15 true Michele N Melchior P00488037 7046323500 2015 2017-02-10 21:41:12Z Stephen Hamblin 1980 Sports Club Drive Braselton GA 30517 3332039 false X www.ajga.org X 1981 GA Donation of funds to local junior golf associations. 8 8 0 2317 0 1697284 1590870 390000 410000 225397 336319 0 0 2312681 2337189 666738 660332 0 0 195935 207460 0 0 156830 372611 379768 1235284 1247560 1077397 1089629 10983327 11733564 138046 138155 10845281 11595409 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. false false 342507 274105 Donation of funds to local junior golf associations and other 501(c)(3) non-profit organizations. 562930 386227 The ACE Grant is a financial 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. 905437 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 true true false false true 3 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 X JASON MILLER 7708684200 1980 SPORTS CLUB DRIVE Braselton GA 30517 Thomas Humphrey Chairman 0.5 0.5 X X 0 0 0 Bill Hughes Vice Chairman 0.5 0.5 X X 0 0 0 Mark Brazil Treasurer 0.5 0.5 X X 0 0 0 Pat Saunders Secretary 0.5 0.5 X X 0 0 0 James E Nugent III Director 0.5 0.5 X 0 0 0 Tim Oitzman Director 0.5 0.5 X 0 0 0 Kevin Rinker Director 0.5 0.5 X 0 0 0 Kenneth R Kennerly Director 0.5 0.5 X 0 0 0 Stephen Hamblin Executive Director 0.5 40.0 X 0 572897 73815 Jason Miller Chief Financial Officer 0.5 40.0 X 0 243461 24760 Jason Etzen Chief Business Officer 0.5 40.0 X 0 231126 18951 Mark Oskarson Chief Operating Officer 0.5 40.0 X 0 196554 24970 Dexter Martin VP of Information Technology 0.5 40.0 X 0 113599 4631 0 1357637 147127 0 false true false 0 798664 792206 1590870 RENTAL INCOME FROM RELATED ORGANIZATION 531120 410000 410000 410000 303247 303247 0 0 0 0 0 1027922 994850 33072 33072 33072 0 0 0 0 2337189 410000 336319 274105 274105 386227 386227 0 0 0 0 202660 61779 84902 55979 0 0 4800 1463 2011 1326 0 0 23395 23395 0 0 0 0 0 4378 4378 0 0 101427 68674 26977 5776 2118 2118 0 0 0 0 121179 82049 32230 6900 0 TAXES & LICENSES 42863 29022 11400 2441 . 0 . 0 . 0 84408 84408 1247560 905437 185293 156830 1732586 2485938 0 0 585135 532691 0 0 0 0 0 0 0 0 0 0 12607 0 3517316 1798677 1704303 1718639 6622174 6704997 0 0 0 0 0 0 326522 291299 10983327 11733564 138046 138155 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 138046 138155 X 8954661 9537183 248447 203998 1642173 1854228 10845281 11595409 10983327 11733564 1089629 -339501 X false true X true false X 1616865 1219300 1585054 1697284 1590870 7709373 0 0 1616865 1219300 1585054 1697284 1590870 7709373 0 7709373 400506 436283 533714 225421 303247 1899171 0 0 9608544 1392074 0.80235 0.79484 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1516921 183027 7350 31310 1675988 1410579 105334 68263 67255 1516921 1250087 94571 128262 62341 1410579 1167143 65514 81915 64485 1250087 856738 316164 16621 22380 1167143 0.96190 0.03810 false false 201183 201183 2037790 772720 1265070 190941 120640 70301 1087402 905317 182085 1718639 0 0 X 1997688 -339501 -339501 2337189 2337189 1247560 1247560 1247560 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 the technical merits of the position. As of December 31, 2015 and 2014, 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, 2012. true NICKLAUS CHILDREN'S HEALTHCARE FOUNDATION ETWR 11770303 NORTH PALM BEACH FL 33408 571154352 501(C)(3) 60000 Leadership Links Support FRIENDS OF BUFFALO DUNES INC 124 GRANT AVE GARDEN CITY KS 67846 471592733 501(C)(3) 28000 General Support PIEDMONT TRIAD CHARITABLE FOUNDATION 416 GALLIMORE DAIRY GREENSBORO NC 27409 566085407 501(C)(3) 27000 General Support HIRE HEROES USA INC 100 NPNT CtrE200 BOX 29866 ALPHARETTA GA 30022 431562688 501(C)(3) 25000 General Support RANCHO SANTA FE FOUNDATION PO BOX 811 RANCHO SANTA FE CA 92067 953709639 501(C)(3) 22000 General Support THE FIRST TEE OF GREATER HOUSTON INC 5810 WILSON Rd Ste 112 HUMBLE TX 77396 273071348 501(C)(3) 19195 General Support THE RISE SCHOOL OF AUSTIN 4800 MANOR RD BLDG J AUSTIN TX 78732 742974364 501(C)(3) 15747 General Support HANNON CUP ASSOCIATION 2200 UNIVERSITY CLUB DR AUSTIN TX 78732 320059776 501(C)(3) 15747 General Support SAFE HOMES OF AUGUSTA PO BOX 3187 AUGUSTA GA 30914 581708717 501(C)(3) 12500 General Support COLORADO GOLF FOUNDATION 5990 Ste 102 GREENWOOD VILLAGE CO 80111 300758638 501(C)(3) 12058 General Support EAGLE RANCH PO BOX 7200 CHESTNUT MOUNTAIN GA 30502 581497408 501(C)(3) 9200 General Support THE FIRST TEE OF DENVER 2500 YORK ST DENVER CO 80205 030506671 501(C)(3) 8856 Leadership Links Support GRACIOUS LIFE FOUNDATION 2901 TASMAN DR107 SANTA CLARA CA 95054 270492667 501(C)(3) 7292 Leadership Links Support ST FRANCISVILLE AREA FOUNDATION INC PO BOX 797 ST FRANCISVILLE LA 70775 721419214 501(C)(3) 7171 General Support VALERO ENERGY FOUNDATION PO BOX 690330 SAN ANTONIO TX 21044 742904514 501(C)(3) 7096 General Support THE WOODLANDS HIGH SCHOOL GOLF BOOSTER CLUB 6101 RESEARCH Frst THE WOODLANDS TX 77381 760312552 501(C)(3) 7000 General Support EVANS SCHOLARS FOUNDATION ONE BRIAR Rd GOLF IL 60029 362518129 501(C)(3) 7000 General Support THE FIRST TEE OF HAMPTON ROADS 2400 TOURNAMENT DR VIRGINIA BEACH VA 23456 540445205 501(C)(3) 6556 Leadership Links Support SHELTER INC OF CONTRA COSTA COUNTY 1391 SHELL AVE MARTINEZ CA 94553 680117241 501(C)(3) 5692 Leadership Links Support INDIANAPOLIS JUNIOR GOLF FOUNDATION 4501 W VERMONT ST INDIANAPOLIS IN 46222 311246085 501(C)(3) 5204 Leadership Links Support 20 ACE Grants 148 386227 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 372898 0 189674 0 10325 0 56715 0 17100 0 646712 0 101674 Jason Miller Chief Financial Officer 0 188986 0 50000 0 4475 0 9610 0 15150 0 268221 0 0 Jason Etzen Chief Business Officer 0 176771 0 50000 0 4355 0 8915 0 10036 0 250077 0 0 Mark Oskarson Chief Operating Officer 0 152217 0 40000 0 4337 0 7870 0 17100 0 221524 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 facilitate 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 persons participated in a 457(F) nonqualified deferred compensation plan provided by the related organization: 1. Stephen Hamblin 2. Jason Miller 3. Jason Etzen 4. Mark Oskarson 5. Dexter Martin Accruals to the plan are reported in Part II Column (C). During 2015, the following amounts were paid out of the plan: Stephen Hamblin $101,674 Form 990, Part III - Additional Program Information The organization's Leadership Links program allows the organization to further its mission to help develop young men and women by teaching charitable giving skills and service-oriented practices at an early age. This program gives juniors all the tools necessary to donate their time, talent and resources to local charities and the organization's youth development programs. Once a junior enrolls in Leadership Links, he/she will select a 501 (c) (3) or junior golf charity of their choice and the ACE Grant program and will then solicit donations for these selected charities. All money raised is collected by the organization and 50% is distributed to the local charity while the remaining 50% is directed to the ACE Grant program. All Leadership Links donations to local junior golf charities are matched by the USGA. 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 - Process for Determining Compensation Compensation/Executive Committee approves compensation with information provided by compensation committee, independent compensation consultant, compensation surveys or studies, and approval by the board or compensation committee. Form 990, Part VI, Line 19 - How Documents are Made Available to the Publi 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 Associaiton 1980 Sports Club Drive Braselton GA 30517 581433914 Golf Tourname GA 501(c)(3) 7 NA true true true true true false false false false false false false false true true true false false false false American Junior Golf Association a 410000 FMV American Junior Golf Association c 798664 FMV American Junior Golf Association o 207461 COST