2026-08-24T10:31:44-05:00 2025-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 2055 E WARNER RD STE 101 TEMPE AZ 85284 990 2025-01-01 860464216 JUNIOR GOLF ASSOCIATION OF ARIZONA INC JUNI 6029446168 5555 EAST KARSTEN WAY SUITE 9 PHOENIX AZ 85008 SCOTT MCNEVIN EXECUTIVE DIRECTOR 6029446168 2026-08-21 1 SHARLYNN GARZA P02038329 4808394900 2026-08-21 2025 2025-03-06 01:10:19Z SCOTT MCNEVIN 5555 EAST KARSTEN WAY SUITE 9 PHOENIX AZ 85008 2320997 0 X WWW.JGAA.ORG X 1983 AZ OUR MISSION IS TO SERVE AS THE UMBRELLA ORGANIZATION FOR PROVIDING, (CONTINUED ON SCHEDULE O) FOSTERING AND SUPPORTING COMPREHENSIVE GOLF PROGRAMS FOR YOUTH IN ARIZONA. 9 9 0 60 0 0 1072977 1443133 782444 850771 16196 26454 0 639 1871617 2320997 102641 130683 0 0 493919 554925 0 0 46417 1272351 1507441 1868911 2193049 2706 127948 906015 1127149 236327 329513 669688 797636 X OUR MISSION IS TO SERVE AS THE UMBRELLA ORGANIZATION FOR PROVIDING, FOSTERING, AND SUPPORTING COMPREHENSIVE GOLF PROGRAMS FOR YOUTH IN ARIZONA. 0 0 1881026 130683 851410 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 2025, THE JGAA SUBSIDIZED MORE THAN $153,600 IN JUNIOR COURSE FEES THROUGH YOUTH ON COURSE (28,000 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. 1881026 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 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 9 9 0 0 0 0 1 1 0 1 1 0 0 1 0 0 0 1 0 0 X SCOTT MCNEVIN 6029446168 5555 EAST KARSTEN WAY SUITE 9 PHOENIX AZ 85008 KEN KELLANEY CHAIRMAN 1.00 X X 0 0 0 TOM PALMER DIRECTOR 1.00 X 0 0 0 CHANCE COZBY DIRECTOR 1.00 X 0 0 0 TIFFANY NELSON DIRECTOR 1.00 X 0 0 0 RON MCPHERSON DIRECTOR 1.00 X 0 0 0 CARLOS SUGICH DIRECTOR 1.00 X 0 0 0 PHIL GREEN DIRECTOR 1.00 X 0 0 0 BRENT TALLY DIRECTOR 1.00 X 0 0 0 TUI SELVARATNAM DIRECTOR 1.00 X 0 0 0 SCOTT MCNEVIN EXECUTIVE DIRECTOR 40.00 1.00 X 148453 0 0 148453 0 0 1 0 0 0 G&A OUTSOURCING LLC 17220 KATY FREEWAY STE 350 HOUSTON TX 77094 PROFESSIONAL EMPLOYER ORGANIZATION 414591 1 406458 1036675 1443133 TOURNAMENT REVENUE 713910 850771 850771 850771 26454 26454 OTHER REVENUE 900099 639 639 639 2320997 851410 0 26454 X 107683 107683 23000 23000 148453 103917 44536 346516 242561 103955 16875 16875 43081 30157 12924 15068 15068 2455 2455 66239 66239 23523 21210 2313 9153 9153 26132 20906 5226 29241 29241 9325 9325 7450 7450 26586 26586 TOURNAMENT COURSE FEES 586605 586605 JUNIOR EXPENSES-GOLF CO 219091 219091 TOURNAMENT FOOD AND BEV 144169 144169 TOURNAMENT PRIZES/AWARD 109237 109237 233167 170898 15852 46417 2193049 1881026 265606 46417 321680 308110 474220 704061 102665 62665 86350 86350 7450 0 0 52313 906015 1127149 104 236223 275447 0 54066 236327 329513 X 645209 749711 24479 47925 669688 797636 906015 1127149 127948 0 X X 1 X 0 1 0 X 969553 1469464 1110501 1072977 1443133 6065628 664061 652694 736970 782444 850771 3686940 1633614 2122158 1847471 1855421 2293904 9752568 7500 15000 22500 0 7500 15000 22500 9730068 1318 9522 3498 16196 26454 56988 1318 9522 3498 16196 26454 56988 5463 5138 6990 639 18230 1640395 2136818 1857959 1871617 2320997 9827786 0.99010 0.99280 0.00580 0.00370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45714 45714 0 40636 40636 0 0 OPERATING LEASE LIABILITIES 54066 54066 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, 2025 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 100000 0 GENERAL SUPPORT 1 SCHOLARSHIPS 5 23000 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 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 53,981. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,981. TOURNAMENT STAFF MEALS & TRAVEL: PROGRAM SERVICE EXPENSES 53,631. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,631. MARATHON EXPENSE, GREEN FEES AND OTHER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 24,286. TOTAL EXPENSES 24,286. TOURNAMENT-NATIONAL TEAM EXPENSES: PROGRAM SERVICE EXPENSES 22,335. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,335. VOLUNTEER EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 22,131. TOTAL EXPENSES 22,131. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15,852. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,852. TOURNAMENT-MEALS, ENTERTAINMENT, UNIFORMS: PROGRAM SERVICE EXPENSES 12,475. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,475. TOURNAMENT SUPPLIES: PROGRAM SERVICE EXPENSES 12,164. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,164. EQUIPMENT EXPENSE: PROGRAM SERVICE EXPENSES 11,014. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,014. OTHER TOURNAMENT EXPENSES: PROGRAM SERVICE EXPENSES 2,841. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,841. TOURNAMENT ITTY BITTY OPEN: PROGRAM SERVICE EXPENSES 2,457. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,457. 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