2025-11-15T16:08:23-05:00 2024-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-01-01 581447686 American Junior Golf Foundation Inc % JASON MILLER CFO AMER 7708684200 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 JASON MILLER CFO 7708684200 2025-11-17 true true SABRE J LINAHAN P01372980 4048746244 2025-11-17 2024 2025-03-06 01:10:19Z STEPHEN HAMBLIN 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 7264825 false X WWW.AJGA.ORG X 1981 GA DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. 15 15 7 200 0 5402982 5868394 0 0 534858 469740 456000 500000 6393840 6838134 2380324 2928327 0 0 512663 540328 0 0 654055 793179 883130 3686166 4351785 2707674 2486349 22496390 25654991 203985 298184 22292405 25356807 X DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSOCIATIONS. false false 1600122 1055698 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. 1872629 1872629 DONATION OF FUNDS TO LOCAL JUNIOR GOLF ASSSOCIATIONS AND OTHER 501(C)(3) NON-PROFIT ORGANIZATIONS. 3472751 true true false false false false false false false true true false false true false true true false 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 4 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 795912 118587 Jason Miller CFO 0.5 50.0 X 0 382063 61743 Jason Etzen CBO 0.5 50.0 X 0 376814 59930 Mark Oskarson COO 0.5 50.0 X 0 351545 62166 Jason Ross Chief Tournament Business Offi 0.5 50.0 X 0 283013 25357 Kevin Rinker Sr. VP Development 45.0 0.5 X 204647 0 34568 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 204647 2189347 362351 1 false true false 0 2996683 2871711 5868394 0 422255 422255 0 0 500000 500000 0 500000 500000 453176 21000 405691 21000 47485 47485 47485 0 0 0 0 0 0 0 0 0 0 6838134 969740 1872629 1872629 1055698 1055698 0 0 0 0 533358 218687 98332 216339 0 0 6970 2858 1285 2827 0 0 22450 22450 0 0 2140 2140 54160 54160 0 21783 21783 0 0 115938 98357 11182 6399 4040 4040 0 0 0 0 213268 180928 20569 11771 0 EVENT EXPENSES 319653 319653 TAXES AND LICENSES 46624 39554 4497 2573 BANK CHARGES 42741 42741 OTHER EXPENSES 40333 40333 4351785 3472751 224979 654055 X 5915490 6621255 0 0 0 0 1131259 954941 0 0 0 0 0 0 0 0 579 0 5140007 2894520 1522966 2245487 12752958 13967552 0 0 0 0 0 0 1173138 1865756 22496390 25654991 181392 247276 0 0 22593 50908 0 0 0 0 0 0 0 0 0 0 0 0 203985 298184 X 17872057 16978896 4420348 8377911 22292405 25356807 22496390 25654991 2486349 578053 X false true X true false X 1963298 4553317 3277610 5402982 5868394 21065601 0 0 1963298 4553317 3277610 5402982 5868394 21065601 3068733 17996868 708068 860636 906442 850343 922255 4247744 0 0 25313345 0.71096 0.68710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4420348 46513 318356 438476 4346741 4083559 219500 266904 149615 4420348 4097030 177894 -115216 76148 4083560 3737752 285577 207169 133468 4097030 3572554 173901 98815 107518 3737752 0.94980 0.05020 false false 201183 201183 2037790 1231222 806568 1348503 431352 917151 945695 717475 228220 606836 514471 92365 2245487 DUE FROM ASSOCIATION 1865756 1865756 0 0 X 7414047 578053 578053 6835994 2140 2140 6838134 4349645 4349645 2140 2140 4351785 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, 2024 AND 2023, 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, 2021. true FOUNDATION FOR YOUTH OF BARTHOLOMEW CO 405 HOPE AVENUE COLUMBUS IN 47201 350873340 501(C)(3) 140262 General Support NICKLAUS CHILDREN'S HEALTHCARE FOUNDATION 11780 US HIGHWAY ONE SUITE 105 NORTH PALM BEACH FL 33408 204394654 501(C)(3) 71250 General Support JUSTIN THOMAS FOUNDATION 13697 ARTISAN CIRCLE PALM BEACH GARDENS FL 33418 832600835 501(C)(3) 75669 General Support HV3 FOUNDATION 160 CONE CIRCLE SOUTHERN PINES NC 28387 831779871 501(C)(3) 84651 General Support LUCAS COUNTY SPECIAL OLYMPICS 3939 TECHNOLOGY DR MAUMEE OH 43537 510183468 501(C)(3) 39275 General Support 1ST CLUBS FOR KIDS FOUNDATION 100 CLUB DR BROUSSARD LA 70518 813387314 501(C)(3) 45958 General Support FAYETTE FIRE FOUNDATION PO BOX 143551 FAYETTEVILLE GA 30214 472730220 501(C)(3) 35758 General Support MIGHTY OAKS FOUNDATION 33134 MAGNOLIA CIRCLE STE A UNIT 10 MAGNOLIA TX 77354 453159170 501(C)(3) 51302 General Support NATURAL HERITAGE TRUST 625 BROADWAY 3RD FLOOR ALBANY NY 12207 161019635 501(C)(3) 25000 General Support PLAYING FOR MASON INC 842 CHIPPENDALE RD BOWLING GREEN KY 42103 821359566 501(C)(3) 22687 General Support SOCIETY FOR PROTECTION & CARE OF CHILDREN 148 S FITZHUGH ST ROCHESTER NY 14608 160755822 501(C)(3) 13338 General Support ANNIKA FOUNDATION 1257 WORCESTER RD 254 FRAMINGHAM MA 01701 263100887 501(C)(3) 15000 General Support TALOR GOOCH FOUNDATION 2401 TEE CIRCLE SUITE 103 NORMAN OK 73069 874158937 501(C)(3) 16502 General Support KEVIN HARVICK FOUNDATION 6900 HUDSPETH RD HARRISBURG NC 28075 272014610 501(C)(3) 18089 General Support FINDLAY CITY SCHOOLS 1100 BROAD AVE FINDLAY OH 45840 346400447 501(C)(3) 13439 General Support THE BRIDGE GOLF FOUNDATION 33 WEST 116TH STREET NEW YORK NY 10026 473020315 501(C)(3) 12000 General Support UNITED ABILITIES INC 100 OSLO CIRCLE BIRMINGHAM AL 35211 630307960 501(C)(3) 17625 General Support STACY WOLFE BREAST CANCER FOUNDATION 23283 SHINNECOCK HILLS DR ATHENS AL 35613 863531879 501(C)(3) 9733 General Support TRINITY FOREST GOLF CHARITIES FOUNDATION 5000 GREAT TRINITY FOREST WAY DALLAS TX 75217 812491637 501(C)(3) 15000 General Support CYSTIC FIBROSIS FOUNDATION 4550 MONTGOMERY AVE STE 1100N BETHESDA MD 20814 131930701 501(C)(3) 9891 General Support MISERICORDIA HEART OF MERCY 6300 N RIDGE AVE CHICAGO IL 60660 362170153 501(C)(3) 9891 General Support BOYS & GIRLS CLUBS OF EAST ALABAMA PO BOX 3433 AUBURN AL 36831 581875904 501(C)(3) 8978 General Support CHOP 3401 CIVIC CENTER BLVD PHILADELPHIA PA 19107 232237932 501(C)(3) 12827 General Support HORIZONS AT EPISCOPAL ACADEMY 1785 BISHOP WHITE DR NEWTON SQUARE PA 19703 231370500 501(C)(3) 12827 General Support CDPHP FOUNDATION INC 500 PATROON CREEK BLVD ALBANY NY 12206 471619130 501(C)(3) 7300 General Support UNITED WAY OF MOWER COUNTY 111 MAIN ST N STE 202 AUSTIN MN 55912 410831896 501(C)(3) 13715 General Support GOLF FORE FUN INC PO BOX 236 CLEMMONS NC 27012 565085407 501(C)(3) 5650 General Support HERITAGE CLASSIC FOUNDATION 71 LIGHTHOUSE ROAD SUITE 4200 HILTON HEAD SC 29928 570835114 501(C)(3) 6426 General Support FORE THE GAME 1010 E HIGHLAND AVE ROBINSON IL 62454 853014842 501(C)(3) 6415 General Support PETOSKEY-HARBOR SPRINGS AREA COMMUNITY 1349 US 131 SUITE A PETOSKEY MI 49770 383032185 501(C)(3) 5951 General Support MIDWEST ATHLETES AGAINST CHILDHOOD CANCER 10000 W INNOVATION DR STE 135 MILWAUKEE WI 53226 391270290 501(C)(3) 5550 General Support WISCONSIN JUNIOR PGA 11350 W THEO TRECKER WAY WEST ALLIS WI 53214 391973006 501(C)(3) 5550 General Support FIRST TEE OF LAKE ERIE 4700 HILL AVE TOLEDO OH 43615 465657531 501(c)(3) 39275 General Support GEORGIA PGA FOUNDATION 2205 NORTHSIDE DRIVE NW SUITE 140 ATLANTA GA 30305 581243297 501(c)(3) 30169 General Support ATHA YOGA FOUNDATION 1516 BARLEY MILL ROAD WILMINGTON DE 19807 582094046 501(c)(3) 22500 General Support COLORADO GOLF FOUNDATION 5990 GREENWOOD PLAZA BLVD STE 102 GREENWOOD VILLAGE CO 80111 300758638 501(c)(3) 20550 General Support OLD WAVERLY FOUNDATION INC 1 MAGNOLIA DRIVE WEST POINT MS 39773 311511701 501(c)(3) 20113 General Support HORSCHEL FAMILY FOUNDATION INC 830-13 AIA NORTH 342 PONTE VEDRA BEACH FL 32082 921422097 501(c)(3) 19810 General Support SABAN CENTER FOUNDATION 2201 UNIVERSITY BLVD TUSCALOOSA AL 35401 844019590 501(c)(3) 18853 General Support FIRST TEE GOLDEN ISLES 1508 BAY STREET BRUNSWICK GA 31520 461057428 501(c)(3) 17962 General Support THE FIRST TEE OF GREATER HOUSTON 7000 CAPITOL STREET HOUSTON TX 77011 273071348 501(c)(3) 17436 General Support ST JUDE CHILDRENS RESEARCH HOSPITAL 262 DANNY THOMAS PLACE MEMPHIS TN 38105 620646012 501(c)(3) 15251 General Support SAFEHOMES OF AUGUSTA PO BOX 3187 AUGUSTA GA 30914 581708717 501(c)(3) 14287 General Support UNIONTOWN PROPERTY DEVELOPMENT CORP 20 N GALLATIN UNIONTOWN PA 15401 251710851 501(c)(3) 13400 General Support THE CHARLES LEA CENTER FOUNDATION INC 195 BURDETTE ST SPARTANBURG SC 29307 570793478 501(c)(3) 13338 General Support BAKERSFIELD COUNTRY CLUB 4200 COUNTRY CLUB BAKERSFIELD CA 93306 951615940 501(c)(7) 12921 General Support SAVY GIVING BY DESIGN 23890 COOPER HILL DRIVE 523 VALENCIA CA 91354 842600831 501(c)(3) 11872 General Support SOUTHERN CALIFORNIA GOLF ASSOCIATION 3740 CAHUENGA BLVD STUDIO CITY CA 91604 951240720 501(c)(3) 11872 General Support GOLDSBORO FAMILY YMCA 1105 PARKWAY DRIVE GOLDSBORO NC 27534 561285595 501(c)(3) 10782 General Support BRIDGE OF PROMISE PO BOX 1053 CARNATION WA 98014 204043915 501(c)(3) 10710 General Support FIRE TEE - GREATER WICHITA PO BOX 8313 WICHITA KS 67208 474059658 501(c)(3) 10185 General Support SERVE INC 15 UPTON LANE STAFFORD VA 22554 541289683 501(c)(3) 10150 General Support STAFFORD COUNTY FIRE AND RESCUE CHARITABLE FOUNDAT 2220 WARRENTON ROAD FREDERICKSBURG VA 22406 853251339 501(c)(3) 10150 General Support VILLAGE OF PROMISE PO BOX 18637 HUNTSVILLE AL 35804 274419395 501(c)(3) 10029 General Support CRISIS TEXT LINE 19 W 21ST STREET 8TH FLR NEW YORK NY 10010 465039599 501(c)(3) 10000 General Support HIDDEN OPPONENT 409 SOUTH BUNDY DRIVE LOS ANGELES CA 90049 843209846 501(c)(3) 9318 General Support ATLANTA ATHLETIC CLUB JONES ROOM 1930 BOBBY JONES DR JOHNS CREEK GA 30097 582094046 501(c)(3) 9318 General Support INDIAN RIVER GOLF FOUNDATION 4595 22ND LANE VERO BEACH FL 32967 263666995 501(c)(3) 9000 General Support JUNIOR GOLF ASSOCIATION OF ARIZONA 10888 NORTH 19TH AVE PHOENIX AZ 85029 860464216 501(c)(3) 8847 General Support FIRST TEE - TUCSON 1400 W SPEEDWAY BLVD TUCSON AZ 85745 450511766 501(c)(3) 8793 General Support NATIONAL LINKS TRUST 972 OHIO DR SW WASHINGTON DC 20024 842249627 501(c)(3) 8500 General Support BAYOU DISTRICT FOUNDATION 320 JULIA ST NEW ORLEANS LA 70130 260833850 501(c)(3) 8478 General Support COMMUNITY FOUNDATION OF SW LOUISIANA 1155 RYAN STREET SUITE 212 LAKE CHARLES LA 70601 721508036 501(c)(3) 7760 General Support MORTON COMMUNITY FOUNDATION 135 S FIRST AVE MORTON IL 61550 371397503 501(c)(3) 7647 General Support SOUTH CAROLINA JUNIOR GOLF FOUNDATION 7451 IRMO DRIVE COLUMBIA SC 29212 571021847 501(c)(3) 7633 General Support FELLOWSHIP OF CHRISTIAN ATHLETES 8701 LEEDS ROAD KANSAS CITY MO 64129 440610626 501(c)(3) 7318 General Support THE TRI-STATE COMMUNITY INC PO BOX 2096 ASHLAND KY 41105 610729266 501(c)(3) 6756 General Support EAT LEARN PLAY FOUNDATION 647 4TH STREET OAKLAND CA 94607 831373602 501(c)(3) 6296 General Support YOUTH ON COURSE 30 RAGSDALE DRIVE 201 MONTEREY CA 93940 943108575 501(c)(3) 6124 General Support MID AMERICA YOUTH GOLF FOUNDATION 2475 BROADWAY BLUFFS SUITE 301 COLUMBIA MO 65201 851359201 501(c)(3) 5741 General Support FLINT JUNIOR GOLF ASSOCIATION PO BOX 90377 BURTON MI 48509 271817365 501(c)(3) 5398 General Support THE CANCER WELLNESS CENTER OF NEDA 190 WELLES ST STE 166 FORTY FORT PA 18704 232973385 501(C)(3) 6200 General Support BURTON CENTER FOUNDATION 2605 HWY 72 - 221E GREENWOOD SC 29649 570821693 501(C)(3) 6182 General Support 72 1 GOLF COMPETITION FINANCIAL ASSISTANCE 293 1055698 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 442042 135000 218870 84750 33837 914499 208901 Jason Miller CFO 265116 72000 44947 30595 31148 443806 40300 Jason Etzen CBO 255639 74000 47175 29305 30625 436744 42603 Mark Oskarson COO 242443 67000 42102 28345 33821 413711 37553 Jason Ross Chief Tournament Business Offi 228013 55000 14240 11117 308370 Kevin Rinker Sr. VP Development 176297 27000 1350 9768 24800 239215 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 $329,357 WAS PAID OUT OF THE PLAN IN 2024, AS FOLLOWS: $ 208,901 PAID OUT TO STEPHEN HAMBLIN $ 40,300 PAID OUT TO JASON MILLER $ 42,603 PAID OUT TO JASON ETZEN $ 37,553 PAID OUT TO MARK OSKARSON SCHEDULE J, PART I, LINE 7 KEVIN RINKER, SR VP DEVELOPMENT'S REPORTABLE COMPENSATION FOR 2024 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $27,000. 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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