2025-01-31T14:57:01-06:00 2023-12-31 HELEN DR-4830-GA SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2023-01-01 581447686 American Junior Golf Foundation Inc % JASON MILLER CFO AMER 7708684200 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 JASON MILLER CFO 7708684200 2025-05-01 true true SABRE J LINAHAN P01372980 4048746244 2025-05-01 2023 2025-03-06 01:10:19Z STEPHEN HAMBLIN 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 6702940 false X WWW.AJGA.ORG X 1981 GA DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. 15 15 7 200 0 3277610 5402982 0 0 450442 534858 456000 456000 4184052 6393840 2227089 2380324 0 0 488621 512663 0 0 517501 705081 793179 3420791 3686166 763261 2707674 19463335 22496390 443418 203985 19019917 22292405 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. false false 1343076 823933 THE ACE GRANT IS A FINANICAL 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. 1556392 1556392 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSSOCIATIONS AND OTHER 501(C)(3) NON-PROFIT ORGANIZATIONS. 2899468 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 X 5 0 true 7 true false false 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 true true true true false true true false GA X JASON MILLER CFO 7708684200 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 X STEPHEN HAMBLIN EXECUTIVE DIRECTOR 0.5 50.0 X 0 772020 111907 Jason Etzen CBO 0.5 50.0 X 0 381080 54664 JASON MILLER CFO 0.5 50.0 X 0 372829 60826 Mark Oskarson COO 0.5 50.0 X 0 353832 59884 Jason Ross Chief Tournament Business Offi 0.5 50.0 X 0 267389 35294 Kevin Rinker Sr. VP Development 45.0 0.5 X 193594 0 32636 Andrew Greenfield Sr. VP Tournament Operations 0.0 45.0 X 0 139953 38916 Riley Tracy VP, Player Services 0.0 45.0 X 0 103280 35729 Patricia Register Sr. Manager, Business Relation 0.0 45.0 X 0 100404 23141 Adam Rogers Sr. Regional Director, West 0.0 45.0 X 0 101767 15832 Thomas Humphrey Chairman 0.5 0.0 X 0 0 0 Bill Hughes Vice Chairman 0.5 0.0 X 0 0 0 Mark Brazil Treasurer 0.5 0.0 X 0 0 0 Pat Saunders Secretary 0.5 0.5 X 0 0 0 Kirsten Dzialga Director 0.5 0.0 X 0 0 0 Kenneth R Kennerly Director 0.5 0.0 X 0 0 0 Seiji Liu Director 0.5 0.0 X 0 0 0 James E Nugent III Director 0.5 0.5 X 0 0 0 Dan O'Donnell Director 0.5 0.0 X 0 0 0 Tim Oitzman Director 0.5 0.0 X 0 0 0 Marc DeFife Director 0.5 0.0 X 0 0 0 Dan Fireman Director 0.5 0.0 X 0 0 0 Michael Hudak Director 0.5 0.0 X 0 0 0 Mariah Stackhouse Director 0.5 0.0 X 0 0 0 Charlie Zink Director 0.5 0.0 X 0 0 0 193594 2592554 468829 1 false true false 0 1952169 3450813 5402982 0 394343 394343 0 0 456000 456000 0 456000 456000 449615 309100 140515 140515 140515 0 0 0 0 0 0 0 0 0 0 6393840 990858 1556392 1556392 823932 823932 0 0 0 0 512663 205624 96359 210680 0 0 0 0 18375 18375 0 0 0 38482 38482 52864 52864 0 33653 33653 0 0 116676 103300 10088 3288 11819 11819 0 0 0 0 192995 170870 16687 5438 0 OTHER EXPENSES 297219 297219 TAXES AND LICENSES 31096 27531 2689 876 3686166 2899468 269197 517501 X 4394316 5915490 0 0 0 0 0 1131259 0 0 0 0 0 0 0 0 0 579 4204218 2681252 1683128 1522966 12184350 12752958 0 0 0 0 0 0 1201541 1173138 19463335 22496390 443418 181392 0 0 0 22593 0 0 0 0 0 0 0 0 0 0 0 0 443418 203985 X 14936357 17872057 4083560 4420348 19019917 22292405 19463335 22496390 2707674 564814 X false true X true false X 2455384 1963298 4553317 3277610 5402982 17652591 0 0 2455384 1963298 4553317 3277610 5402982 17652591 2586458 15066133 949016 708068 860636 906442 850343 4274505 0 0 21927096 0.68710 0.76328 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4083559 219500 266904 149615 4420348 4097030 177894 -115216 76148 4083560 3737752 285577 207169 133468 4097030 3572554 173901 98815 107518 3737752 2974484 427059 298688 127677 3572554 0.92340 0.07660 false false 201183 201183 2037790 1180277 857513 515577 358777 156800 920987 642134 278853 528681 500064 28617 1522966 DUE FROM ASSOCIATION 1173138 1173138 0 0 X SCHEDULE D, 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). SCHEDULE D, 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, 2023 AND 2022, 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, 2020. true FOUNDATION FOR YOUTH OF BARTHOLOMEW CO 405 HOPE AVENUE COLUMBUS IN 47201 350873340 501(C)(3) 101091 General Support NICKLAUS CHILDREN'S HEALTHCARE FOUNDATION 11780 US HIGHWAY ONE SUITE 105 NORTH PALM BEACH FL 33408 204394654 501(C)(3) 80000 General Support JUSTIN THOMAS FOUNDATION 13697 ARTISAN CIRCLE PALM BEACH GARDENS FL 33418 832600835 501(C)(3) 79884 General Support HV3 FOUNDATION 160 CONE CIRCLE SOUTHERN PINES NC 28387 831779871 501(C)(3) 71129 General Support LUCAS COUNTY SPECIAL OLYMPICS 3939 TECHNOLOGY DR MAUMEE OH 43537 510183468 501(C)(3) 68533 General Support 1ST CLUBS FOR KIDS FOUNDATION 100 CLUB DR BROUSSARD LA 70518 813387314 501(C)(3) 55250 General Support CAP CITY KIDS 5001 PLAZA ON THE LAKE 200 AUSTIN TX 78746 205188778 501(C)(3) 37296 General Support WORLD GOLF FOUNDATION INC PO BOX 3055 PONTE VEDRA BEACH FL 32004 592998925 501(C)(3) 30000 General Support FAYETTE FIRE FOUNDATION PO BOX 143551 FAYETTEVILLE GA 30214 472730220 501(C)(3) 27508 General Support HORSCHEL FAMILY FOUNDATION INC 830-13 A1A NORTH 342 PONTE VEDRA BEACH FL 32082 921422097 501(C)(3) 27128 General Support MIGHTY OAKS FOUNDATION 33134 MAGNOLIA CIRCLE STE A UNIT 10 MAGNOLIA TX 77354 453159170 501(C)(3) 25925 General Support NATURAL HERITAGE TRUST 625 BROADWAY 3RD FLOOR ALBANY NY 12207 161019635 501(C)(3) 25904 General Support PLAYING FOR MASON INC 842 CHIPPENDALE RD BOWLING GREEN KY 42103 821359566 23909 General Support HANNON CUP ASSOCIATION 2200 UNIVERSITY CLUB DRIVE AUSTIN TX 78734 320059776 501(C)(3) 23260 General Support SERGIO AND ANGELA GARCIA FOUNDATION 5601 LACEBACK TERRACE AUSTIN TX 78738 812593055 501(C)(3) 23260 General Support SOCIETY FOR PROTECTION & CARE OF CHILDREN 148 S FITZHUGH ST ROCHESTER NY 14608 160755822 501(C)(3) 21600 General Support ANNIKA FOUNDATION 1257 WORCESTER RD 254 FRAMINGHAM MA 01701 263100887 501(C)(3) 20000 General Support THE FIRST TEE OF GREATER SEATTLE PO BOX 31020 SEATTLE WA 98103 912116912 501(C)(3) 19887 General Support TALOR GOOCH FOUNDATION 2401 TEE CIRCLE SUITE 103 NORMAN OK 73069 874158937 501(C)(3) 18625 General Support PEBBLE BEACH COMPANY FOUNDATION PO BOX 1767 PEBBLE BEACH CA 93953 510189888 501(C)(3) 18330 General Support KEVIN HARVICK FOUNDATION 6900 HUDSPETH RD HARRISBURG NC 28075 272014610 501(C)(3) 17425 General Support THE MIRASOL FOUNDATION INC 11600 MIRASOL BLVD PALM BEACH GARDENS FL 33418 812776188 501(C)(3) 17050 General Support FOLDS OF HONOR FOUNDATION - S TEXAS CHAPT 124 LAMAR CANYON LN Friendswood TX 77546 753240683 501(C)(3) 16905 General Support FINDLAY CITY SCHOOLS 1100 BROAD AVE FINDLAY OH 45840 346400447 501(C)(3) 16403 General Support THE BRIDGE GOLF FOUNDATION 33 WEST 116TH STREET NEW YORK NY 10026 473020315 501(C)(3) 16044 General Support UNITED ABILITIES INC 100 OSLO CIRCLE BIRMINGHAM AL 35211 630307960 501(C)(3) 15576 General Support STACY WOLFE BREAST CANCER FOUNDATION 23283 SHINNECOCK HILLS DR ATHENS AL 35613 863531879 501(C)(3) 15100 General Support TRINITY FOREST GOLF CHARITIES FOUNDATION 5000 GREAT TRINITY FOREST WAY DALLAS TX 75217 812491637 501(C)(3) 15000 General Support SHRINER'S HOSPITAL FOR CHILDREN 1680 VILLAGE CENTER CIRCLE LAS VEGAS NV 89134 362193608 501(C)(3) 13088 General Support AREA 11 SPECIAL OLYMPICS VIRGINIA 3212 SKIPWITH ROAD SUITE 100 RICHMOND VA 23294 541013637 501(C)(3) 12475 General Support BIG BROTHERS BIG SISTERS FREDERICKSBURG 325A WALLACE ST FREDERICKSBURG VA 22401 540848850 501(C)(3) 12475 General Support CYSTIC FIBROSIS FOUNDATION 4550 MONTGOMERY AVE STE 1100 N BETHESDA MD 20814 131930701 501(C)(3) 11907 General Support MISERICORDIA HEART OF MERCY 6300 N RIDGE AVE CHICAGO IL 60660 362170153 501(C)(3) 11907 General Support BOYS AND GIRLS CLUB OF GREENWICH INC 4 HORSENECK LANE GREENWICH CT 06830 060646655 501(C)(3) 11865 General Support VILLAGE OF PROMISE PO BOX 18637 HUNTSVILLE AL 35804 274419395 501(C)(3) 11469 General Support BOYS & GIRLS CLUBS OF EAST ALABAMA PO BOX 3433 AUBURN AL 36831 581875904 501(C)(3) 10784 General Support THE BIRTHDAY PARTY PROJECT 2143 FARRINGTON ST DALLAS TX 75207 454239630 501(C)(3) 10690 General Support FILLING IN THE BLANKS 346 MAIN AVE SUITE 3A NORWALK CT 06851 464980002 501(C)(3) 10587 General Support CONCUSSION LEGACY FOUNDATION 361 NEWBURY ST 5TH FLOOR BOSTON MA 02115 770689904 501(C)(3) 10409 General Support LITTLE LIGHTS URBAN MINISTRIES 760 7TH STREET SE WASHINGTON DC 20003 522125232 501(C)(3) 10409 General Support WFCDD 815 TRIPLETT ST OWENSBORO KY 42303 610490868 501(C)(3) 10039 General Support EAST LAKE FOUNDATION 2606 ALSTON DRIVE ATLANTA GA 30317 582204306 501(C)(3) 10000 General Support NATIONAL BLACK GOLF HALL OF FAME 1270 CAROLINE ST SUITE D 120-431 ATLANTA GA 30307 262420132 501(C)(3) 10000 General Support CHOP 3401 CIVIC CENTER BLVD PHILADELPHIA PA 19107 232237932 501(C)(3) 9639 General Support HORIZONS AT EPISCOPAL ACADEMY 1785 BISHOP WHITE DR NEWTON SQUARE PA 19073 231370500 501(C)(3) 9639 General Support SPECIAL OLYMPICS UTAH - UCS 12227 BUSINESS PARK DR BLDG 5 ST DRAPER UT 84020 870367185 501(C)(3) 9593 General Support CDPHP THE FOUNDATION 500 PATROON CREEK BLVD ALBANY NY 12206 411619130 501(C)(3) 9000 General Support GSGA FOUNDATION 2205 NORTHSIDE DR NW SUITE 200 ATLANTA GA 30305 581614105 501(C)(3) 9000 General Support UHY CARES 15 SUNNEN DR SUITE 100 ST LOUIS MO 63143 371565313 501(C)(3) 9000 General Support UNITED WAY OF MOWER COUNTY 111 MAIN ST N STE 202 AUSTIN MN 55912 410831896 501(C)(3) 8640 General Support GOLF FORE FUN INC PO BOX 236 CLEMMONS NC 27012 565085407 501(C)(3) 8601 General Support MORTON COMMUNITY FOUNDATION 135 S FIRST AVE MORTON IL 61550 371397503 501(C)(3) 8546 General Support NORTHERN TEXAS PGA 16124 CHAMPIONSHIP DR FRISCO TX 75033 751253044 501(C)(3) 7013 General Support HERITAGE CLASSIC FOUNDATION 71 LIGHTHOUSE ROAD SUITE 4200 HILTON HEAD SC 29928 570835114 501(C)(3) 6436 General Support THE V FOUNDATION FOR CANCER RESEARCH 14600 WESTON PARKWAY CARY NC 27513 133705951 501(C)(3) 6433 General Support ILLINOIS JUNIOR GOLF ASSOCIATION 11855 ARCHER AVE STE 200 LEMONT IL 60439 363723603 501(C)(3) 6000 General Support FORE THE GAME 1010 E HIGHLAND AVE ROBINSON IL 62454 853014842 501(C)(3) 5900 General Support PETOSKEY-HARBOR SPRINGS AREA COMMUNITY 1349 US 131 SUITE A PETOSKEY MI 49770 383032185 501(C)(3) 5676 General Support FIRST TEE - NORTHWEST ARKANSAS 715 E MONROE AVE LOWELL AR 72745 203303805 501(C)(3) 5500 General Support MIDWEST ATHLETES AGAINST CHILDHOOD CANCER 10000 W INNOVATION DR SUITE 135 MILWAUKEE WI 53226 391270290 501(C)(3) 5448 General Support WISCONSIN JUNIOR PGA 11350 W THEO TRECKER WAY WEST ALLIS WI 53214 391973006 501(C)(3) 5448 General Support 60 1 GOLF COMPETITION FINANCIAL ASSISTANCE 261 823932 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 true false STEPHEN HAMBLIN EXECUTIVE DIRECTOR 417786 125000 229234 80250 31657 883927 219402 JASON MILLER CFO 257990 70000 44839 29180 31646 433655 40212 Jason Etzen CBO 250948 72000 58132 26072 28592 435744 53521 Mark Oskarson COO 237997 65000 50835 28245 31639 413716 46294 Jason Ross Chief Tournament Business Offi 217389 50000 0 24348 10946 302683 0 Kevin Rinker Sr. VP Development 169444 23000 1150 9762 22871 226227 0 Andrew Greenfield Sr. VP Tournament Operations 119753 19000 1200 7321 31595 178869 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 FACILIATE 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: 1. STEPHEN HAMBLIN 2. JASON MILLER 3. JASON ETZEN 4. MARK OSKARSON 5. JASON ROSS ACCRUALS TO THE PLAN AND 401(K) MATCHING CONTRIBUTIONS ARE REPORTED IN PART II COLUMN (C). A TOTAL $359,429 WAS PAID OUT OF THE PLAN IN 2023, AS FOLLOWS: $ 219,402 PAID OUT TO STEPHEN HAMBLIN $ 40,212 PAID OUT TO JASON MILLER $ 53,521 PAID OUT TO JASON ETZEN $ 46,294 PAID OUT TO MARK OSKARSON SCHEDULE J, PART I, LINE 7 KEVIN RINKER, SR VP DEVELOPMENT'S REPORTABLE COMPENSATION FOR 2023 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $23,000. OTHER EMPLOYEES' REPORTABLE COMPENSATION INCLUDES CAR ALLOWANCE, ADDITIONAL GIFT CARD COMPENSATION, LIFE INSURANCE PREMIUMS PAID AND OTHER MISCELLANEOUS COMPENSATION. FROM 990, PART V, LINE 2A THE FOUNDATION DOES NOT HAVE ANY EMPLOYEES, BUT UTILIZES 7 FULL-TIME EMPLOYEES OF THE AMERICAN JUNIOR GOLF ASSOCIATION. THE AMERICAN JUNIOR GOLF ASSOCIATION FILES ALL REQUIRED FEDERAL EMPLOYMENT TAX RETURNS AND IS REIMBURSED BY THE FOUNDATION. FORM 990, PART VI, SECTION B, 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, SECTION B, LINE 12C COMPLIANCE FORMS ARE COMPLETED AND REVIEWED BY STAFF ANNUALLY. FORM 990, PART VI, SECTION B, LINES 15A & 15B COMPENSATION/EXECUTIVE COMMITTEE APPROVES COMPENSATION WITH INFORMATION PROVIDED BY THE COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS OR STUDIES, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 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 VII, SECTION A ALL COMPENSATION IS PAID OUT BY THE AMERICAN JUNIOR GOLF ASSOCIATION, INC. CERTAIN SHARED RESPONSIBILITIES OF THE OFFICERS AND HIGHLY COMPENSATED EMPLOYEES OVERLAP BETWEEN THE ASSOCIATION AND FOUNDATION. 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