2025-02-05T16:50:55-06:00 2023-12-31 570381582 ELLIOTT DAVIS LLCPLLC 500 EAST MOREHEAD STREET SUITE 700 CHARLOTTE NC 28202 990 2023-01-01 582415361 FORE AUGUSTA FOUNDATION INC FORE 7064211366 3165 DAMASCUS ROAD AUGUSTA GA 30909 RUSSELL MORGAN TREASURER 7064211366 2025-02-03 1 0 JANICE A RATICA P00358837 7043338881 2025-02-03 2023 2025-03-06 01:10:19Z RUSSELL MORGAN 3165 DAMASCUS ROAD AUGUSTA GA 30909 960541 0 X WWW.THEFIRSTTEEAUGUSTA.ORG X 1998 GA FORE! AUGUSTA FOCUSES EFFORTS TO OPERATE FIRST TEE AUGUSTA, A 6-HOLE GOLF COURSE WITH PROGRAMS GEARED TOWARD TEACHING CHILDREN THE GAME OF GOLF. 22 22 33 143 44951 0 579816 590891 44989 81232 0 0 -111422 14431 513383 686554 2000 0 0 0 319360 373622 0 0 0 387002 489219 708362 862841 -194979 -176287 1268722 1173223 405022 486094 863700 687129 X FIRST TEE-AUGUSTA'S MISSION IS TO POSITIVELY IMPACT THE LIVES OF YOUNG PEOPLE BY PROVIDING EDUCATIONAL PROGRAMS THAT BUILD CHARACTER, INSTILL LIFE-ENHANCING VALUES, AND PROMOTE HEALTHY CHOICES THROUGH THE GAME OF GOLF. OUR PROGRAM HAS A PROVEN TRACK RECORD OF FOSTERING PERSONAL GROWTH AND DEVELOPMENT, HELPING STUDENTS APPLY THESE CORE VALUES BOTH ON AND OFF THE GOLF COURSE. BY ENGAGING WITH STUDENTS FROM UNDERSERVED COMMUNITIES, WE AIM TO BRIDGE THE GAP IN ACCESS TO QUALITY EXTRACURRICULAR ACTIVITIES AND MENTORSHIP OPPORTUNITIES. 0 0 800403 40275 FORE! AUGUSTA FOCUSES EFFORTS TO OPERATE GOLF AND LIFE SKILLS PROGRAMMING INCLUDING SCHOOLS, OUTREACH CLINICS, AND CAMPS. 800403 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 4 0 1 33 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 22 22 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X JILL BROWN 7063644653 3165 DAMASCUS ROAD AUGUSTA GA 30909 JOHN HALES DIRECTOR 0.30 X 0 0 0 VERONICA BOGANS DIRECTOR 0.30 X 0 0 0 WALKER HOPKINS DIRECTOR 0.30 X 0 0 0 FREDRICK W PALMER II DIRECTOR 0.30 X 0 0 0 ELMER PICKETT DIRECTOR 0.30 X 0 0 0 HASKELL D TOPOREK DIRECTOR 0.30 X 0 0 0 R W ALLEN DIRECTOR 0.30 X 0 0 0 JAMES M HULL DIRECTOR 0.30 X 0 0 0 JEFFERSON B A KNOX SR DIRECTOR 0.30 X 0 0 0 WILLIAM D MCKNIGHT DIRECTOR 0.30 X 0 0 0 E G MEYBOHM DIRECTOR 0.30 X 0 0 0 WILLIAM S MORRIS III DIRECTOR 0.30 X 0 0 0 CLINTON LOWERY DIRECTOR 0.30 X 0 0 0 ELAINE CLARK SMITH DIRECTOR 0.30 X 0 0 0 NICK W EVANS DIRECTOR 0.30 X 0 0 0 PAUL S SIMON CHAIRMAN EMERITUS 0.30 X X 0 0 0 KEVIN SWEENEY CHAIRMAN 0.30 X X 0 0 0 JAMES W BENNETT JR VICE CHAIR 0.30 X X 0 0 0 DAVID MCDANIEL SECRETARY 0.30 X X 0 0 0 RUSSELL MORGAN TREASURER 0.30 X X 0 0 0 JILL BROWN EXECUTIVE DIRECTOR 40.00 X 89624 0 6983 89624 0 6983 0 0 0 0 0 15447 575444 590891 GREEN, CART, AND RANGE 713910 44202 3245 40957 PROGRAM SERVICE REVENU 713910 37030 37030 81232 277064 15447 266627 10437 10437 11354 7360 3994 3994 686554 40275 44951 10437 96607 96607 248779 248779 1346 1346 26890 26890 44924 44924 386 386 5031 5031 17207 17207 75490 75490 6958 6958 17514 17514 165973 165973 57210 57210 GOLF COURSE MAINTENANCE 47164 47164 REPAIRS & MAINTENANCE 32463 32463 CAMP & LESSONS 9042 9042 BANK FEES 7021 7021 2836 2836 862841 800403 62438 0 22024 15955 119 119 91960 111213 1115 1018 1757 2323 5175799 4133204 1151747 1042595 1268722 1173223 111971 169215 2051 1879 291000 315000 405022 486094 X 863700 687129 0 863700 687129 1268722 1173223 -176287 -284 0 X X 0 1 X 1 0 X 518270 445011 698436 579816 590891 2832424 78400 78400 78400 78400 78400 392000 596670 523411 776836 658216 669291 3224424 1614068 1610356 558 5 563 30927 26550 51136 16066 40957 165636 3390623 988071 0.47490 0.41110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 301430 301430 846524 784573 61951 546771 540282 6489 3481074 2808349 672725 1042595 X PART X, LINE 2: THE FOUNDATION AND ITS SUPPORTING FOUNDATIONS ARE EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE IRC. IN ACCORDANCE WITH IRC REGULATIONS, THE FOUNDATION IS TAXED ON UNRELATED BUSINESS INCOME, WHICH CONSISTS OF EARNINGS FROM ACTIVITIES NOT RELATED TO THE EXEMPT PURPOSE OF THE FOUNDATION. THE FOUNDATION ACCOUNTS FOR TAX UNCERTAINTIES BASED ON A MORE LIKELY THAN NOT RECOGNITION THRESHOLD WHEREBY TAX BENEFITS ARE ONLY RECOGNIZED WHEN THE FOUNDATION BELIEVES THAT THEY HAVE A GREATER THAN 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE FOUNDATION HAS EVALUATED ALL ITS TAX POSITIONS AND DETERMINED THAT IT HAD NO UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2023 OR 2022. CONCERT SERIES 292511 15447 277064 266627 292511 15447 277064 266627 266627 10437 FORM 990, PART VI, SECTION A, LINE 2 DIRECTOR JOHN T. GIBBS, JR. AND DIRECTOR THOMAS M. BLANCHARD, JR. HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S TREASURER IS RESPONSIBLE FOR REVIEWING AND SIGNING THE TAX RETURN AND THE TAX RETURN IS AVAILABLE TO THE REMAINING BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICTS OF INTEREST POLICY IS REVIEWED AND ACKNOWLEDGED BY ALL BOARD MEMBERS ON AN ANNUAL BASIS. IN THE EVENT A POTENTIAL CONFLICT ARISES DURING THE YEAR, THE INTERESTED INDIVIDUAL WILL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSION AND/OR VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 IN ORDER TO ENSURE REASONABLENESS, THE INDEPENDENT BOARD COLLECTS COMPENSATION COMPARABILITY DATA FOR ALL KEY EMPLOYEES FROM THE FIRST TEE HOME OFFICE AND OTHER REPUTABLE, SIMILARLY SITUATED SOURCES. ALL DISCUSSIONS CONCERNING COMPENSATION ARE DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT FIND IT NECESSARY TO MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE ORGANIZATION'S TAX RETURN IS AVAILABLE TO THE PUBLIC UPON REQUEST WHICH DISCLOSES WHAT THE ORGANIZATION FEELS IS APPRECIATED BY ITS CONTRIBUTORS. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED. FIRST TEE MAINTENANCE LLC 3638 WALTON WAY EXTENSION AUGUSTA GA 30909 TO OWN AND OPERATE CERTAIN REAL ESTATE USED TO HOUSE EQUIPMENT GA 0 41713 FORE AUGUSTA FOUNDATION INC 1