ARIZONA GOLF COMMUNITY FOUNDATION: Form 990, tax year 2024
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- Organization
- ARIZONA GOLF COMMUNITY FOUNDATION (EIN 47-1080784)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-04-22
- IRS object ID
- 202611129349301216
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-04-22T09:34:42-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 EAST THOMAS ROAD SUITE 2300 | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85012 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 471080784 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARIZONA GOLF COMMUNITY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ARIZ | BusinessNameControlTxt |
| Phone | 4809481300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 877505 | AddressLine1Txt |
| City | TEMPE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 852877505 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MORGAN R OLSEN | PersonNm |
| Person Title | SECRETARY/TREASURER | PersonTitleTxt |
| Phone | 4809481300 | PhoneNum |
| Signature | 2026-03-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JACQUELINE ECKMAN | PreparerPersonNm |
| PTIN | P01300648 | PTIN |
| Phone | 6022662248 | PhoneNum |
| Preparation | 2026-03-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAPAGO GOLF COURSE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MORGAN R OLSEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 E UNIVERSITY DR 320 | AddressLine1Txt |
| City | TEMPE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85287 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,705,264 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | PROVIDING ACCESS AND EXPOSURE TO THE SPORT OF GOLF, INCLUDING THROUGH COACHING AND TRAINING ABOUT THE RULES OF THE GAME, ETIQUETTE, SAFETY AND FUNDAMENTALS; OFFERING GOLF-RELATED YOUTH AND ADULT EDUCATIONAL PROGRAMMING; AND FACILITATING RESEARCH REGARDING CONSERVATION OF NATURAL RESOURCES OR OTHER ISSUES PERTAINING TO THE ENVIRONMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 3 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,570,341 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,990,805 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,389,359 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $318,042 | PYOtherRevenueAmt |
| CY Other Revenue | $316,523 | CYOtherRevenueAmt |
| PY Total Revenue | $10,308,847 | PYTotalRevenueAmt |
| CY Total Revenue | $13,276,223 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,873,350 | PYOtherExpensesAmt |
| CY Other Expenses | $10,171,594 | CYOtherExpensesAmt |
| PY Total Expenses | $8,873,350 | PYTotalExpensesAmt |
| CY Total Expenses | $10,171,594 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,435,497 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,104,629 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $17,855,104 | TotalAssetsBOYAmt |
| Total Assets EOY | $21,565,426 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,978,863 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,584,556 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,876,241 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,980,870 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PROVIDING ACCESS AND EXPOSURE TO THE SPORT OF GOLF, INCLUDING THROUGH COACHING AND TRAINING ABOUT THE RULES OF THE GAME, ETIQUETTE, SAFETY AND FUNDAMENTALS; OFFERING GOLF-RELATED YOUTH AND ADULT EDUCATIONAL PROGRAMMING; AND FACILITATING RESEARCH REGARDING CONSERVATION OF NATURAL RESOURCES OR OTHER ISSUES PERTAINING TO THE ENVIRONMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,248,970 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $10,705,882 | RevenueAmt |
| Desc | THROUGH ITS RIGHTS AND RESPONSIBILITIES TO OPERATE AND MANAGE THE PAPAGO GOLF COURSE, THE ARIZONA GOLF COMMUNITY FOUNDATION HAS PROVIDED ACCESS TO AFFORDABLE GOLF FACILITIES, EXPOSURE TO THE SPORT OF GOLF, GOLF COACHING AND TRAINING, AND YOUTH AND ADULT EDUCATION PROGRAMS. | Desc |
| Total Program Service Expenses | $9,248,970 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TROON GOLF LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4806061000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15044 N SCOTTSDALE RD STE 300 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85254 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| GREGG TRYHUS | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MORGAN OLSEN | ||||||
| SECRETARY & TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CYNTHIA AGUILAR | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $70,341 | GovernmentGrantsAmt |
| All Other Contributions | $2,500,000 | AllOtherContributionsAmt |
| Total Contributions | $2,570,341 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATIONS AND SERVICES | Desc |
| Business | 713910 | BusinessCd |
| Total Revenue Column | $10,389,359 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,389,359 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,389,359 | TotalProgramServiceRevenueAmt |
| Gross Sales Of Inventory | $745,564 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $429,041 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $316,523 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $316,523 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,276,223 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,705,882 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,755 | TotalAmt |
| Program Services | $113,878 | ProgramServicesAmt |
| Management And General | $113,877 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,550 | TotalAmt |
| Management And General | $32,550 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $312,671 | TotalAmt |
| Program Services | $223,083 | ProgramServicesAmt |
| Management And General | $89,588 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $167,367 | TotalAmt |
| Program Services | $100,547 | ProgramServicesAmt |
| Management And General | $66,820 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,478 | TotalAmt |
| Management And General | $69,478 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $527,943 | TotalAmt |
| Program Services | $446,729 | ProgramServicesAmt |
| Management And General | $81,214 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,747 | TotalAmt |
| Management And General | $37,747 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $847,132 | TotalAmt |
| Program Services | $847,132 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $242,950 | TotalAmt |
| Program Services | $242,950 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REIMBURSEMENT OF LABOR | $4,220,672 | $3,916,726 | $303,946 |
| CLUB OPERATIONS | $1,270,233 | $1,270,233 | |
| SUPPLIES | $545,299 | $489,015 | $56,284 |
| FACILITY LEASE | $445,694 | $445,694 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,224,103 | TotalAmt |
| Program Services | $1,152,983 | ProgramServicesAmt |
| Management And General | $71,120 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,171,594 | TotalAmt |
| Program Services | $9,248,970 | ProgramServicesAmt |
| Management And General | $922,624 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,811,742 | BOYAmt |
| EOY | $4,296,536 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $396,452 | BOYAmt |
| EOY | $186,455 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $309,542 | BOYAmt |
| EOY | $213,740 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $174,049 | BOYAmt |
| EOY | $107,716 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $18,437,501 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,952,139 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,005,770 | BOYAmt |
| EOY | $15,485,362 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,157,549 | BOYAmt |
| EOY | $1,275,617 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,855,104 | BOYAmt |
| EOY | $21,565,426 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,044,809 | BOYAmt |
| EOY | $1,402,994 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $312,630 | BOYAmt |
| EOY | $288,645 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,621,424 | BOYAmt |
| EOY | $1,892,917 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,978,863 | BOYAmt |
| EOY | $3,584,556 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,876,241 | BOYAmt |
| EOY | $15,480,870 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,500,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,876,241 | BOYAmt |
| EOY | $17,980,870 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,855,104 | BOYAmt |
| EOY | $21,565,426 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,104,629 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $2,000,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year | $2,570,341 | CurrentTaxYearAmt |
| Total | $4,570,341 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,218,717 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,128,362 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,828,164 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,767,138 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,134,923 | CurrentTaxYearAmt |
| Total | $48,077,304 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,218,717 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,128,362 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,828,164 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,767,138 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,705,264 | CurrentTaxYearAmt |
| Total | $52,647,645 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $52,647,645 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,218,717 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,128,362 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,828,164 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,767,138 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,705,264 | CurrentTaxYearAmt |
| Total | $52,647,645 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,321,078 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,737,534 | DepreciationAmt |
| Book Value | $10,583,544 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,518,732 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,214,605 | DepreciationAmt |
| Book Value | $1,304,127 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,597,691 | OtherCostOrOtherBasisAmt |
| Book Value | $3,597,691 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,485,362 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RIGHT-OF-USE ASSET, FINANCING | $420,275 |
| RIGHT-OF-USE ASSET, OPERATING | $855,342 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,275,617 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| SITE FUND RESERVE | $600,419 |
| OPERATING LEASE LIABILITY | $855,342 |
| FINANCE LEASE LIABILITY | $437,156 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,892,917 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,005,990 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,005,990 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,270,233 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,270,233 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,276,223 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,901,361 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,901,361 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,270,233 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,270,233 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,171,594 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE FOUNDATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS NO PROVISION FOR FEDERAL INCOME TAXES. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE FOUNDATION'S TAX-EXEMPT PURPOSE WOULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE FOUNDATION DID NOT ENGAGE IN ANY UNRELATED BUSINESS ACTIVITIES DURING THE YEARS ENDED JUNE 30, 2025 OR 2024. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND ARIZONA STATE JURISDICTION. IN THE NORMAL COURSE OF BUSINESS, THE FOUNDATION IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. THE FOUNDATION'S TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2025 AND 2024, ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | CLUB OPERATION EXPENSES MOVED TO FUNCTIONAL EXPENSES 1,270,233. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CLUB OPERATION EXPENSES MOVED TO FUNCTIONAL EXPENSES 1,270,233. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | AGCF CONTRACTS WITH A MANAGEMENT COMPANY (TROON GOLF, LLC) TO PROVIDE MANAGEMENT AND OPERATION SERVICES FOR PAPAGO GOLF COURSE. SERVICES PROVIDED ARE IN ACCORDANCE WITH THE CONSULTING, CONCESSION, AND MANAGEMENT SERVICES AGREEMENT, AND INCLUDE ACCOUNTING, COURSE MAINTENANCE, DAY TO DAY OPERATIONS, AND MARKETING. |
| FORM 990, PART VI, SECTION A, LINE 7A | AT ALL TIMES THE BOARD OF DIRECTORS SHALL CONSIST OF AT LEAST ONE (1) REPRESENTATIVE DESIGNATED BY ARIZONA STATE UNIVERSITY (THE "ASU DIRECTOR") AND AT LEAST ONE (1) REPRESENTATIVE DESIGNATED BY THE CITY OF PHOENIX (THE "CITY DIRECTOR"). |
| FORM 990, PART VI, SECTION A, LINE 8B | THE FOUNDATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE VICE PRESIDENT FOR FINANCE AND DEPUTY TREASURER FOR ARIZONA STATE UNIVERSITY, WILL REVIEW THE DRAFT RETURN AFTER THE INITIAL REVIEW. A DRAFT COPY OF THE TAX RETURN WILL BE SENT TO THE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | ARIZONA GOLF COMMUNITY FOUNDATION MAINTAINS A WRITTEN CONFLICTS OF INTEREST POLICY COVERING ALL DIRECTORS, OFFICERS, COMMITTEE MEMBERS, ADVISORS, AND EMPLOYEES. WHEN A POTENTIAL CONFLICT ARISES, THE INDIVIDUAL MUST DISCLOSE THE FINANCIAL INTEREST TO THE BOARD, WHICH THEN DETERMINES-WITHOUT THE INTERESTED PERSON PRESENT-WHETHER A CONFLICT EXISTS. IF A CONFLICT IS FOUND, THE BOARD CONSIDERS ALTERNATIVES AND DECIDES, BY A MAJORITY OF DISINTERESTED DIRECTORS, WHETHER THE TRANSACTION IS FAIR AND IN AGCF'S BEST INTEREST. INDIVIDUALS WITH A CONFLICT ARE NOT PERMITTED TO PARTICIPATE IN RELATED DELIBERATIONS OR VOTES. ALL DISCLOSURES, DISCUSSIONS, AND DECISIONS ARE DOCUMENTED IN MEETING MINUTES, AND EACH COVERED PERSON ANNUALLY AFFIRMS COMPLIANCE WITH THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | FOR LINES 13, 15A AND 15B - ARIZONA GOLF COMMUNITY FOUNDATION HAS NO EMPLOYEES AND DOES NOT COMPENSATE THEIR DIRECTORS OR OFFICERS. TROON GOLF, LLC, IS PAID FOR COURSE OPERATIONS, CONCESSIONS, ACCOUNTING, COURSE MAINTENANCE, AND MARKETING SERVICES. FOR LINE 14 - ARIZONA GOLF COMMUNITY FOUNDATION FOLLOWS THE DOCUMENT RETENTION AND DESTRUCTION POLICY OF TROON GOLF, LLC. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 24E | CREDIT CARD DISCOUNTS: PROGRAM SERVICE EXPENSES 346,899. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 346,899. EQUIPMENT LEASES: PROGRAM SERVICE EXPENSES 288,640. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 288,640. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 227,554. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 227,554. FERTILIZER AND CHEMICALS: PROGRAM SERVICE EXPENSES 96,268. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 96,268. SEED, SOD, AND SAND: PROGRAM SERVICE EXPENSES 94,081. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 94,081. EMPLOYEE RELATIONS: PROGRAM SERVICE EXPENSES 10,530. MANAGEMENT AND GENERAL EXPENSES 53,918. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,448. FUEL AND OIL: PROGRAM SERVICE EXPENSES 39,926. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,926. UNIFORMS: PROGRAM SERVICE EXPENSES 36,785. MANAGEMENT AND GENERAL EXPENSES 397. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,182. OTHER: PROGRAM SERVICE EXPENSES 12,300. MANAGEMENT AND GENERAL EXPENSES 16,805. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,105. |