2026-09-18T12:37:40-05:00 2025-12-31 300038643 VARNEY & ASSOCIATES CPAS LLC 1501 POYNTZ AVE MANHATTAN KS 66502 990 2025-01-01 431532215 JUNIOR GOLF FOUNDATION OF GREATER KANSAS CITY INC JUNI 9136487177 9401 NALL AVENUE SUITE 102 PRAIRIE VILLAGE KS 66207 ANN SPIVAK EXECUTIVE DIRECTOR 9136487177 2026-09-09 1 APRIL G SWARTZ P01266112 7855372202 2025 FIRST TEE GREATER KANSAS CITY ANN SPIVAK 9401 NALL AVENUE SUITE 102 PRAIRIE VILLAGE KS 66207 1629493 0 X WWW.FIRSTTEEKC.ORG X 1989 MO TEACHING YOU PEOPLE POSITIVE VALUES SUCH AS HONESTY, INTEGRITY, SPORTSMANSHIP, AND CONFIDENCE WHILE USING THE GAME OF GOLF AS A TOOL. 10 9 4 100 0 0 513677 494881 53732 51657 289650 270537 -54085 -82613 802974 734462 37000 48460 0 0 354419 331912 0 0 109735 138214 82775 529633 463147 273341 271315 3981281 4449962 1168 0 3980113 4449962 TO HAVE A POSITIVE IMPACT ON THE LIVES OF YOUNG PEOPLE IN THE GREATER KANSAS CITY AREA. THE FOUNDATION IS A YOUTH DEVELOPMENT ORGANIZATION TEACHING YOUNG PEOPLE POSITIVE VALUES SUCH AS HONESTY, INTEGRITY, SPORTSMANSHIP AND CONFIDENCE WHILE USING THE GAME OF GOLF AS A TOOL. 0 0 245357 48460 51657 TO PROVIDE YOUTH DEVELOPMENT AT VARIOUS PROGRAMMING SITES AND COMMUNITY OUTREACH LOCATIONS IN THE GREATER KANSAS CITY AREA. TEACHING YOUNG PEOPLE POSITIVE VALUES SUCH AS HONESTY, INTEGRITY, SPORTSMANSHIP AND CONFIDENCE WHILE USING THE GAME OF GOLF AS A TOOL. 245357 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 4 1 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 9136487177 9401 NALL AVENUE SUITE 102 PRAIRIE VILLAGE KS 66207 J FRANK EMERT TREASURER 12.00 X X 0 0 0 DREW MCCART VICE PRESIDENT 8.00 X X 0 0 0 SCOTT CARRITHERS PRESIDENT 0.50 X X 0 0 0 CAROLYN WATLEY DIRECTOR 0.50 X 0 0 0 ROBERT FISCHGRUND DIRECTOR 0.50 X 0 0 0 CHRIS HARRIS DIRECTOR 0.50 X 0 0 0 MARK MORELAND DIRECTOR 0.50 X 0 0 0 TIFFANY OWENS DIRECTOR 0.50 X 0 0 0 LAURA CLARK DIRECTOR 0.50 X 0 0 0 JOSH FINK DIRECTOR 0.50 X 0 0 0 ANN SPIVAK EXECUTIVE DIRECTOR 40.00 X 124772 0 0 124772 0 0 1 0 0 0 0 300105 61700 133076 494881 PROGRAM FEE INCOME 713990 51657 51657 51657 146268 146268 936687 812418 124269 124269 124269 0 300105 82613 -82613 -82613 734462 51657 0 187924 48460 48460 124772 64630 22453 37689 186853 96786 33624 56443 20287 8909 4248 7130 8989 8989 6890 6890 7429 7429 585 585 12558 4186 4186 4186 8925 8519 406 13657 13657 DEVELOPMENT & EVENT EXP 11264 6977 4287 12478 12478 463147 245357 108055 109735 161884 211492 672347 750817 5000 5000 0 0 3147050 3487653 3981281 4449962 1168 1168 0 X 2584469 2436060 1395644 1544053 3980113 4449962 3981281 4449962 271315 198534 0 X X 0 1 X 1 0 X 333029 543419 611558 513677 494881 2496564 204868 24345 35820 53732 51657 370422 537897 567764 647378 567409 546538 2866986 45000 30000 25000 25000 10000 135000 64593 138928 157213 76088 436822 109593 168928 182213 101088 10000 571822 2295164 102593 99175 84347 139323 146268 571706 102593 99175 84347 139323 146268 571706 640490 666939 731725 706732 692806 3438692 0.66750 0.58000 0.16630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1213481 384371 48460 11337 1538055 1264367 37000 13886 1213481 1089973 227649 41500 11755 1264367 1377976 -273003 15000 1089973 1260507 146469 29000 1377976 1.00000 0 0 5000 5000 0 0 X 1015609 198534 82613 281147 734462 0 734462 545760 82613 82613 463147 0 463147 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(3). ADDITIONALLY, THE ORGANIZATION HAS BEEN CLASSIFIED AS A SECTION 509(A)(2) ORGANIZATION, WHICH IS A PUBLIC CHARITY RATHER THAN A PRIVATE FOUNDATION. RETURNS FILED BY THE ORGANIZATION ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) FOR THREE YEARS AFTER THE DATE FILED, WITH THE RESULT THAT THE YEARS ENDED DECEMBER 31, 2025, 2024, 2023 AND 2022 REMAIN OPEN AS OF THE DATE OF THIS REPORT, ALTHOUGH NO RETURNS HAVE BEEN SELECTED FOR EXAMINATION BY THE IRS. MANAGEMENT HAS EVALUATED TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE FOUNDATION'S TAX RETURNS WITH ASSISTANCE FROM THE ORGANIZATION'S TAX PREPARER TO DETERMINE WHETHER ITS TAX POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED BY APPLICABLE TAXING AUTHORITIES; LIKELY TAX POSITIONS ARE REPORTED IN THESE FINANCIAL STATEMENTS, AND MANAGEMENT IS NOT AWARE OF ANY UNLIKELY TAX POSITIONS, WITH THE RESULT THAT NO UNLIKELY TAX POSITIONS ARE REPORTED. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE 82,613. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE 82,613. DAY FOR KIDS EVENT 216080 216080 26074 3291 21023 DRIVE FOR KIDS EVENT 84025 84025 32225 300105 300105 26074 3291 53248 82613 -82613 1 SCHOLARSHIPS - IN 2025, 12 WINNERS EACH RECEIVED BETWEEN $3,000 AND $5,000 12 48460 PART I, LINE 2: IN ORDER TO ENSURE THAT SCHOLARSHIP FUNDS ARE USED AS INTENDED, THE FOUNDATION UTILIZES THE FOLLOWING METHODS: 1. AN APPLICATION PROCESS INVOLVING WRITTEN APPLICATIONS REVIEWED BY THE SCHOLARSHIP COMMITTEE IS UTILIZED IN SELECTING EACH YEAR'S RECIPIENT(S). 2. CHECKS ARE WRITTEN DIRECTLY TO THE UNIVERSITY AND ACCOMPANIED WITH A LETTER STATING THAT THE FUNDS ARE TO BE DEPOSITED INTO THE STUDENT'S ACCOUNT AND USED FOR REGULAR EDUCATIONAL EXPENSES ONLY. 3. EACH YEAR, ALL RECIPIENTS ARE REQUIRED TO PROVIDE THREE DOCUMENTS TO HAVE THEIR AWARD RENEWED: A. A TRANSCRIPT OF THEIR GRADES THAT INCLUDES ALL SEMESTERS COMPLETED. B. A SUMMARY OF AT LEAST 20 HOURS OF COMMUNITY SERVICE PERFORMED BETWEEN AUGUST 1ST OF THE PREVIOUS YEAR THROUGH JULY 31ST OF THE PRESENT YEAR. C. AN UPDATE/THANK-YOU LETTER ADDRESSED TO THE DONORS OF THE FIRST TEE OF GREATER KANSAS CITY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT THIRD-PARTY CPA FIRM. THE AUDIT COMMITTEE (AC), A SUBCOMMITTEE OF THE OPERATIONS COMMITTEE (OC), WILL REVIEW THE DRAFT OF THE ELECTRONIC COPY OF THE 990 AS SOON AS IT IS AVAILABLE. AFTER APPROVAL BY THE AC, A REPORT WILL BE SUBMITTED ELECTRONICALLY BY THE AC TO THE FULL BOARD, WHICH WILL CONTAIN A COPY OF FORM 990. EACH BOARD MEMBER WILL BE ENCOURAGED TO READ THE 990 WITHIN A SPECIFIED PERIOD OF TIME, AND TO DIRECT ANY QUESTIONS OR CONCERNS TO BOTH THE EXECUTIVE DIRECTOR AND THE CHAIRPERSON OF THE AC. AFTER ALL QUESTIONS HAVE BEEN SATISFACTORILY ANSWERED AND ANY NECESSARY CHANGES ARE MADE TO THE 990, THE CHAIRPERSON OF THE AC WILL AUTHORIZE THE CPA FIRM TO FILE THE FINALIZED FORM 990 ELECTRONICALLY. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO SIGN ANNUALLY A CONFLICT OF INTEREST DISCLOSURE. JUNIOR GOLF FOUNDATION OF GREATER KANSAS CITY REVIEWS ITS CONFLICT OF INTEREST POLICY INCLUDING ITS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY DURING ITS ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 15A AN EXECUTIVE COMMITTEE CONSISTING OF MEMBERS FROM THE BOARD OF DIRECTORS, ASSESS PERFORMANCE TOWARD GOALS & REVIEW COMPARABILITY STUDIES TO DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. INTERESTED PARTIES MAY REQUEST THESE DOCUMENTS FROM J. FRANK EMERT AT 913-648-7177. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. INTERESTED PARTIES MAY REQUEST THESE DOCUMENTS FROM J. FRANK EMERT AT 913-648-7177. FORM 990, PART XII, LINE 1 THE ORGANIZATION REPORTS ON THE MODIFIED CASH BASIS OF ACCOUNTING. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.