2014-11-13T16:30:52-06:00 2013-12-31 GRANT THORNTON LLP 1100 PEACHTREE STREET SUITE 1200 ATLANTA GA 30309 990 2013-01-01 581447686 American Junior Golf Foundation Inc % JASON MILLER AMER 7708684200 1980 Sports Club Drive Suite Braselton GA 30517 Jason Miller CFO 7708684200 2014-11-13 true Jennifer FitzGerald P00109685 7708684200 2013 2015-11-30 17:44:51Z Stephen Hamblin 1980 Sports Club Drive Braselton GA 30517 2344297 false X www.ajga.org X 1981 GA Donation of funds to local JUNIOR GOLF ASSOCIATIONS 15 15 0 2049 0 1219300 1585054 0 0 76976 162714 538689 596529 1834965 2344297 548015 596234 0 0 236160 188705 0 0 136392 310339 320543 1094514 1105482 740451 1238815 8291003 9809527 40701 88258 8250302 9721269 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS false false 342700 267065 Donation of funds to local junior golf associations and other 501(c)(3) non-profit organizations 485568 329169 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. 828268 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 0 0 0 false false false false false false false false false false X 15 15 false false false false false false false true true false false true false false false true true false GA X X JASON MILLER 7708684200 1980 SPORTS CLUB DRIVE Braselton GA 30517 JR Digger Smith Chairman X Gayle Champagne President X James E Nugent III Vice President X Joseph E Quirk III Vice President X Lewis C HorneJr Secretary X Michael C Thompson Treasurer X Joe Louis Barrow Jr Director X Mark Brazil Director X Emily Missy Crisp Director X John Dayan Director X Billy Dettlaff Director X Jim Hinckley Director X David Leadbetter Director X CA Roberts III Director X Pat Saunders Director X Stephen Hamblin Executive Director 40.0 X 0 440812 68331 Jason Miller Chief Financial Officer 40.0 X 0 198244 19549 Jason Etzen Chief Business Officer 40.0 X 0 189880 15957 Mark Oskarson Chief Operating Officer 40.0 X 0 159606 18381 0 988542 122218 0 false true false 0 600000 985054 1585054 0 162714 162714 0 0 371000 371000 0 371000 371000 0 0 0 0 OTHER REIMBURSED COSTS 900099 225529 225529 225529 2344297 225529 533714 267065 267065 329169 329169 0 0 0 0 184378 53859 56365 74154 0 0 4327 1264 1323 1740 0 0 25184 25184 0 0 0 0 0 1416 1416 0 0 99159 68559 23086 7514 9016 9016 0 0 0 0 105343 72835 24525 7983 0 TAXES & LICENSES 38329 26501 8923 2905 OTHER EXPENSES 42096 42096 1105482 828268 140822 136392 0 0 2770842 1429922 24164 76166 126679 0 0 0 0 0 0 0 0 0 0 0 3267862 1570773 1739949 1697089 2661496 5658884 0 0 0 0 0 0 967873 947466 8291003 9809527 33201 88258 0 0 7500 0 0 0 0 0 0 0 0 0 0 0 0 0 40701 88258 X 6958767 8143024 62272 152167 1229263 1426078 8250302 9721269 8291003 9809527 X 1238815 232150 2 X false true X true false X 1581522 1347703 1616865 1219300 1585054 7350444 0 0 1581522 1347703 1616865 1219300 1585054 7350444 266283 7084161 309606 331217 400506 429976 533714 2005019 0 0 9355463 1096169 0.75722 0.76049 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1250087 94571 128262 62341 1410579 1167143 65514 81915 64485 1250087 856738 316164 16621 22380 1167143 0.93850 0.06150 false false 201183 201183 2037790 670830 1366960 150916 81178 69738 877973 818765 59208 1697089 DUE FROM AFFILIATE 885684 RECEIVABLES - LONG TERM 61782 947466 0 0 X 2205447 232150 232150 1973297 371000 371000 2344297 734482 -371000 -371000 1105482 1105482 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, 2013 AND 2012, 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, 2010. 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 XI, LINE 4B Amount consists of rental revenue of $371,000 included as negative expense in the financial statements, but that is included as revenue for tax presentation purposes. PART XII, LINE 2D AMOUNT CONSISTS OF RENTAL REVENUE INCLUDED AS NEGATIVE EXPENSE IN THE FINANCIAL STATEMENTS, BUT IS INCLUDED AS REVENUE FOR TAX PRESENTATION PURPOSES. true AMERICAN RED CROSS OF GEORGIA 1955 MONROE DRIVE ATLANTA GA 30324 530196605 501c3 25000 501(c)(3) support 501(c)(3) support 501(c)(3) support 501(c)(3) support 501(c)(3) support 501(c)(3) support 501(c)(3) support 501(c)(3) support 501(c)(3) support 501(c)(3) support 501(c)(3) support 501(c)(3) support 501(c)(3) support 501(c)(3) support 501(c)(3) support 501(c)(3) support INDIANA GOLF FOUNDATION 2625 HURRICANE RD FRANKLIN IN 46131 352145820 501c3 11000 501(c)(3) support PIEDMONT TRIAD CHARITABLE FOUNDATION 416 GALKLIMORE DAIRY ROAD GREENSBORO NC 27409 566085407 501c3 10000 501(c)(3) support SAN ANTONIO GOLF ASSOCIATION 915 E MULBERRY SAN ANTONIO TX 78212 741364915 501c3 8718 501(c)(3) support MEMORIAL HERMANN FOUNDATION 929 GESSNER SUITE 2650 HOUSTON TX 77024 741653640 501c3 8000 501(c)(3) support TEXAS COMMUNITY ALLIANCE DBA NEW DANVILLE PO BOX 7181 THE WOODLANDS TX 77387 141925138 501c3 7500 501(c)(3) support ROME JUNIOR GOLF ASSOCIATION 110 BRANHAM AVE ROME GA 30161 582294637 501c3 7500 501(c)(3) support FLINT JUNIOR GOLF ASSOCIATION 5324 SEQUOIA COURT GRAND BLANC MI 48439 271817365 501c3 7500 501(c)(3) support TENNESSEE GOLF FOUNDATION 400 FRANKLIN ROAD FRANKLIN TN 37069 581893478 501c3 7500 501(c)(3) support EVANS SCHOLARS FOUNDATION WESTERN GOLF ASSOCIATION GOLF IL 60029 362865957 501c3 7500 501(c)(3) support DAVID TOMS FOUNDATION 1111 ACADEMY DRIVE SHREVEPORT LA 71115 582670763 501c3 7000 501(c)(3) support HERITAGE CLASSIC FOUNDATION PO BOX 3244 HILTON HEAD SC 29928 570835114 501c3 6000 501(c)(3) support HEART OF THE OZARKS JR GOLF FOUNDATION 2846 WEST FARM ROAD 190 SPRINGFIELD MO 65810 431927962 501c3 5200 501(c)(3) support THE JACK NICKLAUS CHILDREN'S HEALTH CARE 11770 US HIGHWAY ONE STE 303 NORTH PALM BEACH FL 33408 571154352 501c3 60000 Leadership Links Support KELLY GIBSON FOUNDATION PO BOX 57478 NEW ORLEANS LA 70157 203413020 501c3 14978 Leadership Links Support EPILEPSY FOUNDATION OF TEXAS 2630 FOUNTAIN VIEW HOUSTON TX 77057 742141084 501c3 12000 Leadership Links Support BRADLEY JOHNSON MEMORIAL FOUNDATION PO BOX 3933 AUBURN AL 36831 208672540 501c3 8000 Leadership Links Support WOMANSPACE 1530 BRUNSWICK AVE LAWRENCEVILLE NJ 08648 222172522 501c3 8000 Leadership Links Support TEXAS COMMUNITY ALLIANCE DBA NEW DANVILLE PO BOX 7181 THE WOODLANDS TX 77387 141925138 501c3 7200 Leadership Links Support FOLDS OF HONOR 5800 N PATRIOT DRIVE OWASSO OK 74055 753240683 501c3 7000 Leadership Links Support SPECIAL OLYMPICS OF NORTHERN CALIFORNIA 3480 BUSKIRK AVE 340 PLEASANT HILL CA 94523 680363121 501c3 5755 Leadership Links Support 62 ACE Grants 152 329169 FMV Schedule I, Part I, Line 2 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 344487 0 82000 0 14325 0 62700 0 5631 0 509143 0 0 Jason Miller Chief Financial Officer 0 151269 0 40000 0 6975 0 15818 0 3731 0 217793 0 0 Jason Etzen Chief Business Officer 0 143925 0 37000 0 8955 0 14882 0 1075 0 205837 0 0 Mark Oskarson Chief Operating Officer 0 119468 0 32000 0 8138 0 12850 0 5531 0 177987 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 II (C) & (F) THE VALUE OF THE ACCRUED DEFERRED COMPENSATION UNDER THE 457(F) PLAN AS OF DECEMBER 31, 2013 IS $526,139. Form 990, Part IV, Line 6 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 11b 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 15a/b 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 18 Tax Returns and Financial Statements are available upon request. In addition, tax returns for non-profit organizations are available on Guidestar.org. Form 990, Part XI, Line 9 Rounding Adjustment of $2. American Junior Golf Associaiton 1980 Sports Club Drive Braselton GA 30517 581433914 Golf Tourname GA 501(c )(3) 7 NA false true false true true false false false false false true false false true true false false false false false