2025-08-22T16:28:50-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 2055 E WARNER RD STE 101 TEMPE AZ 85284 990 2024-01-01 860464216 JUNIOR GOLF ASSOCIATION OF ARIZONA INC JUNI 6029446168 5555 EAST KARSTEN WAY SUITE 9 PHOENIX AZ 85008 SCOTT MCNEVIN EXECUTIVE DIRECTOR 6029446168 2025-08-22 1 0 COLETTE KAMPS P00367616 4808394900 2025-08-21 2024 2025-03-06 01:10:19Z X SCOTT MCNEVIN 5555 EAST KARSTEN WAY SUITE 9 PHOENIX AZ 85008 1871617 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 50 0 0 1110501 1072977 736970 782444 3498 16196 6990 0 1857959 1871617 137598 102641 0 0 453128 493919 0 0 65863 1167321 1272351 1758047 1868911 99912 2706 848904 906015 181922 236327 666982 669688 X OUR MISSION IS TO SERVE AS THE UMBRELLA ORGANIZATION FOR PROVIDING, FOSTERING, AND SUPPORTING COMPREHENSIVE GOLF PROGRAMS FOR YOUTH IN ARIZONA. 0 0 1556107 102641 782444 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)THE JGAA FUNDS YOUTH ON COURSE - ARIZONA, WHICH IS A GOLF ACCESS PROGRAM WHERE JUNIOR GOLFERS CAN PLAY ROUNDS OF GOLF FOR ONLY $5 PER ROUND. THERE ARE MORE THAN 30 COURSES IN ARIZONA, THAT ARE PART OF THE YOUTH ON COURSE PROGRAM. IN 2024 THE JGAA SUBSIDIZED MORE THAN $11,000 IN JUNIOR COURSE FEES THROUGH YOUTH ON COURSE (20,000 ROUNDS OF GOLF). THE JGAA ALSO AWARDS NUMEROUS COLLEGE SCHOLARSHIPS 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. 1556107 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 5555 EAST KARSTEN WAY SUITE 9 PHOENIX AZ 85008 SCOTT MCNEVIN EXECUTIVE DIRECTOR 40.00 1.00 X X 0 144984 0 TOM PALMER DIRECTOR 1.00 X 0 0 0 TIFFANY NELSON DIRECTOR 1.00 X 0 0 0 CARLOS SUGICH DIRECTOR 1.00 X 0 0 0 BRENT TALLY DIRECTOR 1.00 X 0 0 0 KEN KELLANEY CHAIRMAN 1.00 X X 0 0 0 CHANCE COZBY DIRECTOR 1.00 X 0 0 0 RON MCPHERSON DIRECTOR 1.00 X 0 0 0 PHIL GREEN DIRECTOR 1.00 X 0 0 0 TUI SELVARATNAM DIRECTOR 1.00 X 0 0 0 0 144984 0 0 0 0 0 G&A OUTSOURCING LLC 17220 KATY FREEWAY STE 350 HOUSTON TX 77094 PROFESSIONAL EMPLOYER ORGANIZATION 227779 1 248264 20000 804713 17800 1072977 TOURNAMENT REVENUE 713910 777790 777790 ADMIN FEES 900099 4654 4654 782444 16196 16196 1871617 782444 0 16196 X 79879 79879 22762 22762 144983 101488 43495 296069 207248 88821 20349 19984 365 32518 22763 9755 15985 15985 55348 55348 22317 13578 8739 2980 2980 21889 17511 4378 38017 3735 34282 11492 11492 8127 8127 25965 25965 TOURNAMENT COURSE FEES 597115 597115 JUNIOR EXPENSES-GOLF CO 132326 132326 TOURNAMENTS- PRIZES/AWA 68161 68161 TOURNAMENT FOOD AND BEV 50430 50430 222199 149307 7029 65863 1868911 1556107 246941 65863 271923 321680 437824 474220 123580 102665 86350 78900 15577 7450 848904 906015 15245 104 166677 236223 181922 236327 X 623417 645209 43565 24479 666982 669688 848904 906015 2706 0 X X 1 X 0 1 0 X 700147 969553 1469464 1110501 1072977 5322642 453453 664061 652694 736970 782444 3289622 1153600 1633614 2122158 1847471 1855421 8612264 7500 7500 0 7500 7500 8604764 1105 1318 9522 3498 16196 31639 1105 1318 9522 3498 16196 31639 5715 5463 5138 6990 23306 1160420 1640395 2136818 1857959 1871617 8667209 0.99280 0.99330 0.00370 0.00210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45714 45714 0 40636 33186 7450 7450 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, 2024 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 75000 0 GENERAL 1 SCHOLARSHIPS 8 22762 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 ADMINISTRATORS 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. FORM 990, PART IX, LINE 24E TOURNAMENT PROCESSING FEES: PROGRAM SERVICE EXPENSES 43,955. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,955. MARATHON EXPENSE, GREEN FEES AND OTHER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 35,458. TOTAL EXPENSES 35,458. TOURNAMENT MEALS AND TRAVEL: PROGRAM SERVICE EXPENSES 31,741. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,741. VOLUNTEER EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 30,405. TOTAL EXPENSES 30,405. TOURNAMENTS- NATIONAL TEAMS FEES-TRAVEL & APPAREL: PROGRAM SERVICE EXPENSES 21,934. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,934. TOURNAMENT ITTY BITTY OPEN: PROGRAM SERVICE EXPENSES 14,302. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,302. OTHER TOURNAMENT EXPENSES: PROGRAM SERVICE EXPENSES 14,252. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,252. TOURNAMENT SUPPLIES: PROGRAM SERVICE EXPENSES 11,777. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,777. EQUIPMENT EXPENSE: PROGRAM SERVICE EXPENSES 8,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,500. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,029. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,029. OTHER EXPENSES: PROGRAM SERVICE EXPENSES 2,846. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,846. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0