2013-11-15T10:39:05-06:00 2012-12-31 GRANT THORNTON LLP 1100 PEACHTREE STREET SUITE 1200 ATLANTA GA 30309 990 2012-01-01 581447686 American Junior Golf Foundation Inc % JASON MILLER AMER 7708684200 1980 Sports Club Drive Suite Braselton GA 30517 Jason Miller 7708684200 2013-11-15 true Jennifer FitzGerald 4043302000 2012 2016-03-07 17:11:31Z Stephen Hamblin 1980 Sports Club Drive Braselton GA 30517 2054155 false X www.ajga.org X 1981 GA Donation of funds to local junior golf associations 15 15 0 2014 0 1436009 1219300 0 0 64506 76976 516856 538689 2017371 1834965 593384 548015 0 0 305598 236160 0 0 148471 293813 310339 1192795 1094514 824576 740451 7429377 8291003 55666 40701 7373711 8250302 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS false false 346863 191414 Donation of funds to local junior golf associations and other 501(c)(3) non-profit organizations 439509 356601 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. 786372 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 JASON MILLER 7708684200 1980 SPORTS CLUB DRIVE Braselton GA 30517 JR Digger Smith 1.0 X 0 0 0 Gayle Champagne 1.0 X 0 0 0 James E Nugent III 1.0 X 0 0 0 Joseph E Quirk III 1.0 X 0 0 0 Lewis C Horne Jr 1.0 X 0 0 0 Michael C Thompson 1.0 X 0 0 0 Joe Louis Barrow Jr 1.0 X 0 0 0 Mark Brazil 1.0 X 0 0 0 Emily Missy Crisp 1.0 X 0 0 0 John Dayan 1.0 X 0 0 0 Billy Dettlaf 1.0 X 0 0 0 Jim Hinckley 1.0 X 0 0 0 David Leadbetter 1.0 X 0 0 0 CA Robers III 1.0 X 0 0 0 Pat Saunders 1.0 X 0 0 0 Stephen Hamblin 40.0 X 0 427021 17144 Jason Miller 40.0 X 0 175286 13765 Jason Etzen 40.0 X 0 173055 6876 Mark Oskarson 40.0 X 0 139464 10430 Rob Coleman 40.0 X 0 118218 7497 Bob Miller 40.0 X 0 54445 6154 0 1087489 61866 0 false true false 0 550000 669300 1219300 0 83286 83286 0 0 353000 353000 0 353000 353000 212880 219190 -6310 -6310 -6310 0 0 0 OTHER REIMBURSED COSTS 900099 185689 185689 185689 1834965 185689 429976 191414 191414 356601 356601 0 0 0 0 231970 67761 70914 93295 0 0 4190 1224 1281 1685 0 0 23636 23636 0 0 0 0 0 484 484 0 0 108664 71195 28264 9204 9469 9469 0 0 0 0 97554 63976 25307 8271 0 TAXES & LICENSES 37713 24732 9784 3197 PRINTING & POSTAGE OTHER EXPENSES 32819 32819 1094514 786372 159670 148471 0 0 4536090 2770842 11530 24164 103950 126679 0 0 0 0 0 0 0 0 0 0 3205379 1465430 1744660 1739949 53177 2661496 0 0 0 0 0 0 979970 967873 7429377 8291003 50666 33201 0 0 5000 7500 0 0 0 0 0 0 0 0 0 0 0 0 55666 40701 X 7373711 6958767 0 62272 0 1229263 7373711 8250302 7429377 8291003 740451 136140 X false true X true false X 1066073 1581522 1347703 1616865 1219300 6831463 0 0 1066073 1581522 1347703 1616865 1219300 6831463 281126 6550337 310536 309606 331217 400506 429976 1781841 0 0 8613304 870640 0.76049 0.76202 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1167143 65514 81915 64485 1250087 856738 316164 16621 22380 1167143 0.98330 0.01670 false false 201183 201183 2037790 619886 1417904 124026 64260 59766 842380 781284 61096 1739949 DUE FROM AFFILIATE 967873 967873 0 0 X 1618105 136140 136140 1481965 353000 353000 1834965 741514 -353000 -353000 1094514 1094514 INCOME TAXES 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, 2012 and 2011, 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, 2009. ENDOWMENT FUNDS 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). RENTAL INCOME PART XII, LINE 4B Amount consists of rental revenue included as negative expense in the financial statements, but that is included as revenue for tax presentation purposes. RENTAL EXPENSE PART XIII, 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 NIKCLAUS CHILDREN'S HEALTHCARE FOUNDATION 11770 US HIGHWAY ONE STE 303 NORTH PALM BEACH FL 33408 571154352 501(c)(3) 57000 501(c)(3) support PIEDMONT TRIAD PO BOX 7606 GREENSBORO NC 27417 566085407 501(c)(3) 21705 501(c)(3) support BIG BROTHERS BIG SISTERS OF METRO ATLANTA 100 EDGE WATER AVE SUITE 710 ATLANTA GA 30303 580973039 501(c)(3) 20000 501(c)(3) support FLINT JUNIOR GOLF ASSOCIATION PO BOX 90377 BURTON MI 485090377 271817365 501(c)(3) 10184 grassroots golf supp MEMORIAL HERMANN FOUNDATION 929 GESSNER SUITE 2650 HOUSTON TX 77024 741653640 501(c)(3) 10000 501(c)(3) support ROME JUNIOR GOLF ASSOCIATION PO BOX 42 ROME GA 30161 582294637 501(c)(3) 7500 Grassroots golf support NORTH FLORIDA JUNIOR GOLF FOUNDATION PO BOX 551704 JACKSONVILLE FL 32225 592876904 501(c)(3) 7500 grassroots golf supp 7 7 Achieving Competitive Excellence (ACE Grant) 85 356601 FMV Procedure for Monitoring Use of Grant Funds Inside U.S. 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 false false false false false false false false Stephen Hamblin 0 332406 0 80000 0 14615 0 11250 0 5894 0 444165 0 0 Jason Miller 0 133506 0 35000 0 6780 0 7271 0 6494 0 189051 0 0 Jason Etzen 0 131250 0 33000 0 8805 0 5876 0 1000 0 179931 0 0 Health or social club dues or initiation fees 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. Form 990 Review Process 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. Process for Determining Compensation Form 990, Part VI, Line 15a 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. Process for Determining Compensation Form 990, Part VI, Line 15b Compensation/Executive Committee approves compensation with infomration provided by compensation committee, independent compensation consultant, compensation surveys or studies, and approval by the board or compensation committee. How Documents are Made Available to the Public Form 990, Part VI, Line 19 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 false true false true true false false false false false true false false true true false false false false false