2024-08-31T14:45:59-05:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 2055 E WARNER RD STE 101 TEMPE AZ 85284 990 2023-01-01 860464216 JUNIOR GOLF ASSOCIATION OF ARIZONA INC JUNI 6029446168 10888 NORTH 19TH AVE PHOENIX AZ 85029 SCOTT MCNEVIN EXECUTIVE DIRECTOR 6029446168 2024-08-28 1 0 COLETTE KAMPS CPA P00367616 4808394900 2024-08-27 2023 2024-08-08 14:25:15Z SCOTT MCNEVIN 10888 NORTH 19TH AVE PHOENIX AZ 85029 1857959 0 X WWW.JGAA.ORG X 1983 AZ OUR MISSION IS TO SERVE AS THE UMBRELLA ORGANIZATION FOR PROVIDING, FOSTERING AND SUPPORTING COMPREHENSIVE GOLF PROGRAMS FOR YOUTH IN ARIZONA. 10 9 0 60 0 0 861341 1110501 652694 736970 1810 3498 5138 6990 1520983 1857959 216050 137598 0 0 373125 453128 0 0 61619 1066295 1167321 1655470 1758047 -134487 99912 794185 848904 218154 181922 576031 666982 X OUR MISSION IS TO SERVE AS THE UMBRELLA ORGANIZATION FOR PROVIDING, FOSTERING, AND SUPPORTING COMPREHENSIVE GOLF PROGRAMS FOR YOUTH IN ARIZONA. 0 0 1465736 137598 743960 THE JUNIOR GOLF ASSOCIATION OF ARIZONA (JGAA) IS A NON-PROFIT ORGANIZATION THAT IS DEDICATED TO ENRICHING THE LIVES OF THE YOUTH OF ARIZONA THROUGH THE GAME OF GOLF. FOUR OF OUR MOST POPULAR DEVELOPMENTAL PROGRAMS ARE: (1)JGAA TOURNAMENTS - MOST COMPETITIVE OF THE EVENTS CONDUCTED BY THE JGAA; (2)LPGA*USGA GIRLS GOLF - A DEVELOPMENTAL GOLF PROGRAM DESIGNED FOR GIRLS AGES 6-18; (3) ITTY BITTY OPEN - A ONCE-A-YEAR EVENT HELD EVERY JANUARY FOR 3-5 YEAR OLDS, WITH 15 SITES ACROSS MARICOPA COUNTRY. THE EVENT ANNUALLY ATTRACTS OVER 700 KIDS. THE JGAA CONDUCTS MORE THAN 100 PROGRAMS AND ACTIVITIES, INCLUDING ETIQUETTE CLINICS, TOURNAMENTS, AND COLLEGE PREP SEMINARS THROUGHOUT ARIZONA EACH YEAR. (CONTINUED ON SCHEDULE O)YOUTH ON COURSE IS A YOUTH ACCESS PROGRAM, WHERE THE JGAA SUBSIDIZES GOLF FOR KIDS, AND THE JUNIORS PAY ONLY $5 FOR COURSE FEES.THE JGAA ALSO AWARDS TWO SCHOLARSHIP FUNDS ANNUALLY TO HIGH SCHOOL SENIOR MEMBERS OF THE JGAA FOR THEIR COLLEGE EDUCATION. THE JGAA'S STRONG BELIEF IN TEAMWORK AND COOPERATION CONTINUES TO GUIDE THE ORGANIZATION AND IS INSTILLED IN ALL OF ITS MEMBERS. 1465736 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 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 X 10 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 1 0 0 X THE ORGANIZATION 6029446168 10888 NORTH 19TH AVE PHOENIX AZ 85029 RON MCPHERSON DIRECTOR 1.00 X 0 0 0 CARLOS SUGICH DIRECTOR 1.00 X 0 0 0 CHANCE COZBY DIRECTOR 1.00 X 0 0 0 BETSY KING DIRECTOR 1.00 X 0 0 0 KEN KELLANEY CHAIRMAN 1.00 X X 0 0 0 TOM PALMER DIRECTOR 1.00 X 0 0 0 PHIL GREEN DIRECTOR 1.00 X 0 0 0 TIFFANY NELSON DIRECTOR 1.00 X 0 0 0 SCOTT MCNEVIN EXECUTIVE DIRECTOR 40.00 1.00 X X 129011 0 0 BRENT TALLY DIRECTOR 1.00 X 0 0 0 129011 0 0 1 0 0 0 INTEGRITY OUTSOURCE LLC 4222 E THOMAS RD STE 120 PHOENIX AZ 85018 PROFESSIONAL EMPLOYER ORGANIZATION 101000 G&A OUTSOURCING LLC 17220 KATY FREEWAY STE 350 HOUSTON TX 77094 PROFESSIONAL EMPLOYER ORGANIZATION 101000 2 210364 900137 1110501 TOURNAMENT REVENUE 713910 736970 736970 736970 3498 3498 MISCELLANEOUS INCOME 900099 6990 6990 6990 1857959 743960 0 3498 126348 126348 11250 11250 129011 90308 38703 269809 188866 80943 24792 18089 6703 29516 20661 8855 11905 11905 63648 63648 26024 14581 11443 3322 3322 24890 19912 4978 36352 3734 32618 10416 10416 8552 8552 18966 18966 TOURNAMENT COURSE FEES 532315 532315 TOURNAMENT- MEALS & TRA 95235 95235 TOURNAMENTS- PRIZES/AWA 80813 80813 JUNIOR EXPENSES 79294 79294 175589 106944 7026 61619 1758047 1465736 230692 61619 145626 271923 403584 437824 220096 123580 750 86350 70773 24129 15577 794185 848904 8557 15245 207892 166677 1705 0 218154 181922 X -276337 623417 852368 43565 576031 666982 794185 848904 99912 -8961 0 X 1 X 0 1 0 X 803955 700147 969553 1469464 1110501 5053620 462792 453453 664061 652694 736970 2969970 1266747 1153600 1633614 2122158 1847471 8023590 7500 7500 0 7500 7500 8016090 1792 1105 1318 9522 3498 17235 1792 1105 1318 9522 3498 17235 6374 5715 5463 5138 6990 29680 1274913 1160420 1640395 2136818 1857959 8070505 0.99330 0.99370 0.00210 0.00200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45714 45714 0 40636 25059 15577 15577 X PART X, LINE 2: JGAA RECOGNIZES UNCERTAINTY IN INCOME TAXES IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITIONS WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF DECEMBER 31, 2023 JGAA HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 JGAA FOUNDATION 10888 N 19TH AVENUE PHOENIX AZ 85029 860933102 501C3 125000 0 GENERAL 1 SCHOLARSHIPS 9 11250 GENERAL SUPPORT FORM 990 PART I, LINE 2 THE ORGANIZATION AWARDS SCHOLARSHIPS TO JUNIOR GOLFERS WHO PARTICIPATE IN THE ORGANIZATION'S PROGRAMS. THE SCHOLARSHIP AWARD IS BASED ON AN APPLICATION PROCESS. THE ORGANIZATION ALSO PERIODICALLY MAKES GRANTS TO ITS AFFILIATE, JUNIOR GOLF ASSOCIATION OF ARIZONA FOUNDATION. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A MEMBER CORPORATION, HOWEVER, ONLY THOSE MEMBERS ELECTED TO THE CORPORATION'S BOARD OF DIRECTORS SHALL HAVE VOTING POWERS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL CONSIST OF DIRECTORS TO BE ELECTED BY THE BOARD OF DIRECTORS. VACANCIES SHALL BE FILLED BY THE ENTITY REPRESENTED BY THE VACATING DIRECTOR, OR IN THE CASE OF A VACANCY BY A NONAFFILIATED INDIVIDUAL, BY THE REMAINING MEMBERS OF THE BOARD OF DIRECTORS. A DIRECTOR SO CHOSEN SHALL HOLD OFFICE UNTIL THE COMPLETION OF THE TERM OF THE DIRECTOR HE/SHE REPLACES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. THE BOARD MEMBERS WILL BE GIVEN THE OPPORTUNITY TO ASK QUESTIONS PRIOR TO FILING. THE EXECUTIVE DIRECTOR WILL REVIEW THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT ADDRESSES THE CONSIDERATION OF POTENTIAL CONFLICTS OF INTEREST BY THE BOARD OF DIRECTORS, KEY EMPLOYEES, AND THEIR RELATIVES. BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST WHEN THEY ARISE. ALSO, IF THERE IS A CONFLICT OF INTEREST, THE INDIVIDUAL INVOLVED MUST ABSTAIN FROM VOTING ON ANY RELATED ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE FINANCE COMMITTEE REVIEWS COMPENSATION AND MAKES RECOMMENDATIONS. ALSO, A COMPENSATION REPORT IS ISSUED BY THE INTERNATIONAL ASSOCIATION OF GOLF ADMINSTRATORS ANNUALLY BASED ON A SURVEY THEY TAKE EACH YEAR BY THE MEMBER GOLF AND AFFILIATE ASSOCIATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. JGAA FOUNDATION 10888 N 19TH AVENUE PHOENIX AZ 85029 860933102 SUPPORTING ORGANIZATION TO JUNIOR GOLF ASSOCIATION OF ARIZONA, INC. AZ 501(C)(3) 509(A)(3) JUNIOR GOLF ASSOCIATION OF ARIZONA INC 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0