2015-11-16T15:14:24-06:00 2014-12-31 GRANT THORNTON LLP 201 S COLLEGE ST STE 2500 CHARLOTTE NC 28244 990 2014-01-01 581447686 American Junior Golf Foundation Inc % JASON MILLER AMER 7708684200 1980 Sports Club Drive Braselton GA 30517 Jason Miller CFO 7708684200 2015-11-16 true Michele N Melchior P00488037 7046323500 2015-11-16 2014 2016-04-25 22:37:26Z Stephen Hamblin 1980 Sports Club Drive Braselton GA 30517 3261598 false X www.ajga.org X 1981 GA DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS 15 15 0 2125 0 0 1585054 1697284 0 390000 162714 225397 596529 0 2344297 2312681 596234 666738 0 0 188705 195935 0 0 145779 320543 372611 1105482 1235284 1238815 1077397 9809527 10983327 88258 138046 9721269 10845281 DONATIONS OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS false false 415458 328124 Donation of funds to local junior golf associations and other 501(c)(3) non-profit organizations 507394 338614 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. 922852 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 4 0 true 0 false false false false false false false false false false X 15 15 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 JR Digger Smith Chairman 0.5 0.5 X X 0 0 0 Gayle Champagne Vice President 0.5 0.5 X X 0 0 0 James E Nugent III President 0.5 0.5 X X 0 0 0 Joseph E Quirk III Vice President 0.5 0.5 X X 0 0 0 Lewis C HorneJr Secretary 0.5 0.5 X X 0 0 0 Michael C Thompson Treasurer 0.5 0.5 X X 0 0 0 Joe Louis Barrow Jr Director 0.5 0.5 X 0 0 0 Mark Brazil Director 0.5 0.5 X 0 0 0 Emily Missy Crisp Director 0.5 0.5 X 0 0 0 John Dayan Director 0.5 0.5 X 0 0 0 Billy Dettlaff Director 0.5 0.5 X 0 0 0 Jim Hinckley Director 0.5 0.5 X 0 0 0 David Leadbetter Director 0.5 0.5 X 0 0 0 CA Roberts III Director 0.5 0.5 X 0 0 0 Pat Saunders Director 0.5 0.5 X 0 0 0 Stephen Hamblin Executive Director 0.5 40.0 X 0 465031 73389 Jason Miller Chief Financial Officer 0.5 40.0 X 0 223553 25489 Jason Etzen Chief Business Officer 0.5 40.0 X 0 208074 14339 Mark Oskarson Chief Operating Officer 0.5 40.0 X 0 177926 25639 0 1074584 138856 0 false true false 0 861701 835583 1697284 RENTAL INCOME FROM RELATED ORGANIZATION 531120 390000 390000 390000 225421 228010 0 0 0 0 0 948893 948917 -24 -24 0 0 0 0 2312681 390000 228010 328124 328124 338614 338614 0 0 0 0 191422 73287 72952 45183 0 0 4513 1728 1720 1065 0 0 21528 21528 0 0 0 0 0 3137 3137 0 0 107990 71024 28493 8473 13300 13300 0 0 0 0 106725 70192 28159 8374 0 TAXES & LICENSES 40418 26583 10664 3171 OTHER EXPENSES 79513 79513 1235284 922852 166653 145779 0 1732586 1429922 0 76166 585135 0 0 0 0 0 0 0 0 0 0 0 12607 3381802 1677499 1697089 1704303 5658884 6622174 0 0 0 0 0 0 947466 326522 9809527 10983327 88258 138046 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 88258 138046 X 8143024 8954661 152167 248447 1426078 1642173 9721269 10845281 9809527 10983327 1077397 46615 X false true X true false X 1347703 1616865 1219300 1585054 1697284 7466206 0 0 1347703 1616865 1219300 1585054 1697284 7466206 0 7466206 331217 400506 436283 533714 225421 1927141 0 0 9393347 1263104 0.79484 0.75722 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1410579 105334 68263 67255 1516921 1250087 94571 128262 62341 1410579 1167143 65514 81915 64485 1250087 856738 316164 16621 22380 1167143 0.94215 0.05785 false false 201183 201183 2037790 721775 1316015 176460 99461 76999 966369 856263 110106 1704303 0 0 X 2359296 46615 46615 2312681 2312681 1235284 1235284 1235284 PART IV, LINE 11F 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, 2014 AND 2013, 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, 2011. 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). true NICKLAUS CHILDREN'S HEALTHCARE FOUNDATION 11770 US HWY 1 N 303 NORTH PALM BEACH FL 33408 571154352 501(C)(3) 60000 Leadership Links Support American Junior Golf Association 1980 SPORTS CLUB DR BRASELTON GA 30517 581433914 501(C)(3) 34791 General Support THE FIRST TEE OF INDIANA INDIANA GOLF OFFICE PO BOX 516 FRANKLIN IN 46131 352145820 501(C)(3) 24891 General Support UNIVERSITY OF ROCHESTER - WILMOT CANCER INSTITUTE 300 EAST RIVER ROAD BOX 29866 ROCHESTER NY 14627 160743209 501(C)(3) 20000 General Support AMERICAN RED CROSS OF GEORGIA 1955 MONROE DRIVE ATLANTA GA 30324 530196605 501(C)(3) 20000 General Support THE PUJOIS FAMILY FOUNDATION INC 111 WESTPORT PLAZA 255 ST LOUIS MO 63146 202272546 501(C)(3) 13500 General Support PIEDMONT TRIAD CHARITABLE FOUNDATION 416 GALLIMORE DAIRY ROAD SUITE M GREENSBORO NC 27409 566085407 501(C)(3) 13500 General Support SAFEHOMES INC PO BOX 3187 AUGUSTA GA 30904 581708717 501(C)(3) 10500 General Support MEMORIAL HERMANN FOUNDATION 929 GESSNER SUITE 2650 HOUSTON TX 77024 741656340 501(C)(3) 10000 General Support THE LIPARI FOUNDATION 300 LIPEROTE WAY LONDON KY 40741 453275944 501(C)(3) 9462 General Support FELLOWSHIP OF CHRISTIAN ATHLETES - GOLF CAMPS PO BOX 664 PONTE VEDRA BEACH FL 32082 440610626 501(C)(3) 8875 Leadership Links Support THE RISE SCHOOL OF AUSTIN 5206 BALCONES DR AUSTIN TX 78723 742974364 501(C)(3) 8815 General Support THE FIRST TEE OF DENVER 2500 YORK ST DENVER CO 80205 030506671 501(C)(3) 8028 Leadership Links Support THE EPISCOPAL ACADEMY 1785 BISHOP WHITE DRIVE NEWTOWN SQUARE PA 19073 231370500 501(C)(3) 8000 Leadership Links Support HANNON CUP ASSOCIATION 2200 UNIVERSITY CLUB DRIVE AUSTIN TX 78738 320059776 501(C)(3) 8000 General Support TEXAS NEW COMMUNITY ALLIANCE DBA NEW DANVILLE NEW DANVILLE PO BOX 7181 THE WOODLANDS TX 77318 141925138 501(C)(3) 13000 Leadership Links Support THE HEMISPHERECTOMY FOUNDATION PO BOX 1239 ALEDO TX 76008 262864993 501(C)(3) 7850 Leadership Links Support THE FIRST TEE OF CHICAGO 2901 W LAKE AVE SUITE A GLENVIEW IL 60026 311746890 501(C)(3) 5766 Leadership Links Support THE FIRST TEE OF SANDHILLS 225 PINEHURST AVE STE B SOUTHERN PINES NC 28374 562248641 501(C)(3) 5606 Leadership Links Support FLINT JUNIOR GOLF ASSOCIATION 5324 SEQUOIA COURT GRAND BLANC MI 48439 271817365 501(C)(3) 5500 General Support HEART OF THE OZARKS JR GOLF FOUNDATION 2846 WEST FARM ROAD 190 SPRINGFIELD MO 65810 431927962 501(C)(3) 5250 General Support 21 0 Golf Competition Financial Assistance 168 338614 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 365206 0 85000 0 14825 0 54750 0 18639 0 538420 0 0 Jason Miller Chief Financial Officer 0 171378 0 45000 0 7175 0 8750 0 16739 0 249042 0 0 Jason Etzen Chief Business Officer 0 158919 0 40000 0 9155 0 8000 0 6339 0 222413 0 0 Mark Oskarson Chief Operating Officer 0 134388 0 35000 0 8538 0 7000 0 18639 0 203565 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 Accruals to the plan are reported in Part II Column (C). 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 Association 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 390000 FMV AMERICAN JUNIOR GOLF ASSOCIATION B 34791 FMV AMERICAN JUNIOR GOLF ASSOCIATION C 861701 FMV AMERICAN JUNIOR GOLF ASSOCIATION D 326522 FMV AMERICAN JUNIOR GOLF ASSOCIATION O 195936 COST