2023-11-15T15:19:16-06:00 2022-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-01-01 581433914 American Junior Golf Association Inc % JASON MILLER CFO AMER 7708684200 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 JASON MILLER CFO 7708684200 2023-11-15 true JASON MILLER 999009999 SABRE J LINAHAN P01372980 4048746244 2023-11-15 3 2022 2023-04-26 12:10:37Z STEPHEN HAMBLIN 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 17904574 false X WWW.AJGA.ORG X 1980 GA GOLF TOURNAMENTS - A PROGRAM PROMOTING JUNIOR GOLF COMPETITIONS AND SERVING OVER 7,924 MEMBERS. 16 16 162 1800 0 12579443 13262946 3772233 4143739 8410 42139 42963 43267 16403049 17492091 2802029 1249400 0 0 5811255 5892652 0 0 941911 7851120 9776596 16464404 16918648 -61355 573443 10685034 10810273 3045276 3016642 7639758 7793631 GOLF TOURNAMENTS - A PROGRAM PROMOTING JUNIOR GOLF COMPETITIONS AND SERVING OVER 7,924 MEMBERS. false false 13947513 1249400 4143739 PROMOTE AND OPERATE JUNIOR GOLF TOURNAMENTS FOR OVER 7,924 MEMBERS IN ORDER FOR AMATEURS TO COMPETE AGAINST EACH OTHER IN HOPES OF IMPROVING THEIR PLAYING STATUS AND BUILDING ENOUGH STATUS TO GAIN THE ATTENTION OF NCAA COLLEGE GOLF COACHES AND POSSIBLY EARN A SCHOLARSHIP AT A COLLEGE/UNIVERSITY. THESE TOURNAMENTS ARE THE MAIN PROGRAM SERVICE OF THE AJGA AND ARE OPERATED MAINLY BY AJGA STAFF WITH HELP FROM VOLUNTEERS AT EACH TOURNAMENT. REVENUE IS RAISED VIA FUNDRAISING FOR CORPORATE SPONSORSHIP AND SALES OF JUNIOR-AMATEUR TEAM MEMBERSHIPS TO INDIVIDUALS AND ORGANIZATIONS. 13947513 true true false false false false false false false false true false false false true true false true false false false false false false false false false true false true false false false false false false false false true false false false false true false false false true 27 0 true 162 true false false false false false false false false false false false false X 16 16 false false false false true true 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 STEPHEN HAMBLIN EXECUTIVE DIRECTOR 50.0 0.5 X 835743 0 98638 JASON MILLER CFO 50.0 0.5 X 376452 0 48976 Jason Etzen CBO 50.0 0.5 X 364100 0 46521 Mark Oskarson COO 50.0 0.5 X 333665 0 48660 Jason Ross Chief Tournament Business Offi 50.0 0.5 X 237923 0 27738 Kevin Rinker Sr. VP Development 0.5 45.0 X 0 182871 25695 Andrew Greenfield Sr. VP Tournament Operations 45.0 0.5 X 116725 0 29756 JR Digger Smith Chairman 0.5 0.0 X 0 0 0 James E Nugent III President 0.5 0.5 X 0 0 0 Joseph E Quirk III Vice President 0.5 0.0 X 0 0 0 Gayle Champagne Vice President 0.5 0.0 X 0 0 0 CA Roberts III Secretary 0.5 0.0 X 0 0 0 Tom Kmiecik Treasurer 0.5 0.0 X 0 0 0 Joe Louis Barrow Jr Director 0.5 0.0 X 0 0 0 Emily Missy Crisp Director 0.5 0.0 X 0 0 0 Vicki Goetze-Ackerman Director 0.5 0.0 X 0 0 0 Mark Hill Director 0.5 0.0 X 0 0 0 James M Hinckley Director 0.5 0.0 X 0 0 0 David Leadbetter Director 0.5 0.0 X 0 0 0 Rob Ohno Director 0.5 0.0 X 0 0 0 Angela Rho Director 0.5 0.0 X 0 0 0 Pat Saunders Director 0.5 0.5 X 0 0 0 Candy Hannemann Director 0.5 0.0 X 0 0 0 2264608 182871 325984 6 false true false PWC PO BOX 932011 ATLANTA GA 31193 SOFTWARE DEVELOPMENT 243857 1 1772050 7208 11483688 1143070 13262946 PLAYER FEES 4143739 4143739 4143739 6449 6449 0 0 0 0 0 448173 412483 35690 35690 35690 0 7208 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 43267 43267 43267 17492091 4143739 85406 1249400 1249400 0 0 0 2418416 1333529 739733 345154 0 2584864 1425310 790645 368909 98273 54188 30059 14026 486909 268484 148933 69492 304190 167732 93044 43414 0 0 21625 21625 0 0 0 0 0 97861 83543 9814 4504 0 0 456000 332880 77520 45600 0 0 0 0 0 287715 245621 28853 13241 150065 128110 15049 6906 TOURNAMENT COSTS 7451399 7451399 OTHER EXPENSES 666291 568808 66818 30665 DUES & SUBSCRIPTIONS 595106 595106 TRAINING & EDUCATION 43403 43403 7131 7131 16918648 13947513 2029224 941911 X 3605304 2511672 3421858 4748217 348220 223205 0 0 0 0 0 0 0 0 0 0 168935 54442 2517907 1785593 803674 732314 4089672 3287405 0 0 0 0 0 0 -1752629 -746982 10685034 10810273 446255 538779 0 0 1712614 1969128 0 0 0 0 0 0 0 0 0 0 886407 508735 3045276 3016642 X 7639758 7793631 0 0 7639758 7793631 10685034 10810273 X 573443 -26384 -393186 X false true X true false X 11595770 11775282 10699886 12579443 13262946 59913327 0 0 11595770 11775282 10699886 12579443 13262946 59913327 10890668 49022659 57705 9811 9505 8285 6449 91755 0 57511 63816 31422 42963 43267 238979 60244061 19033881 0.81373 0.80158 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1394578 968400 426178 1123329 817193 306136 732314 0 DEFERRED COMPENSATION PAY 508735 508735 X 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, 2022 AND 2021, 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, 2019. true AMERICAN JUNIOR GOLF FOUNDATION 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 581447686 501(C)(3) 1244400 Purpose & Grants 1 PART I, LINE 2 FUNDS ARE GIVEN TO OUR RELATED FOUNDATION FOR USE TO MEET OUR JOINT PURPOSES. ALL ACTIVITY IS CLOSELY MONITORED. FUNDS ARE ALSO PROVIDED TO SUPPORT GOLF ACTIVITIES AND ARE MONITORED TO ENSURE PROPER USE OF FUNDS AS INTENDED. X true true X X X X false true false false false false false true false STEPHEN HAMBLIN EXECUTIVE DIRECTOR 396248 115000 324495 73700 24938 934381 314798 JASON MILLER CFO 250295 68000 58157 25200 23776 425428 53433 Jason Etzen CBO 237289 69000 57811 24450 22071 410621 53106 Mark Oskarson COO 227517 60000 46148 23741 24919 382325 41504 Jason Ross Chief Tournament Business Offi 192623 45000 300 19565 8173 265661 Kevin Rinker Sr. VP Development 161776 20000 1095 7469 18226 208566 SCHEDULE J, PART I, LINE 1A AMERICAN JUNIOR GOLF ASSOCIATION PAYS UP TO ONE HALF OF MEMBERSHIP DUES TO A GOLF CLUB IN ORDER TO FACILITATE BUSINESS MEETINGS AND ORGANIZATIONAL SOCIAL EVENTS RELATED TO GOLF, WHICH IS THE ORGANIZATION'S TAX EXEMPT PURPOSES. 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 $462,841 WAS PAID OUT OF THE PLAN IN 2022, AS FOLLOWS: $314,798 PAID OUT TO STEPHEN HAMBLIN $ 53,433 PAID OUT TO JASON MILLER $ 53,106 PAID OUT TO JASON ETZEN $ 41,504 PAID OUT TO MARK OSKARSON SCHEDULE J, PART I, LINE 7 STEPHEN HAMBLIN, EXECUTIVE DIRECTOR'S REPORTABLE COMPENSATION FOR 2022 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $115,000. JASON MILLER, CHIEF FINANCIAL OFFICER'S REPORTABLE COMPENSATION FOR 2022 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $68,000. JASON ETZEN, CHIEF BUSINESS OFFICER'S REPORTABLE COMPENSATION FOR 2022 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $69,000. MARK OSKARSON, CHIEF OPERATING OFFICER'S REPORTABLE COMPENSATION FOR 2022 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $60,000. Kevin Rinker, Sr VP Development's reportable compensation for 2022 includes an annual performance-based bonus of $20,000. JASON ROSS, CHIEF TOURNAMENT BUSINESS OFFICER'S REPORTABLE COMPENSATION FOR 2022 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $45,000. OTHER EMPLOYEES' REPORTABLE COMPENSATION INCLUDES CAR ALLOWANCE, ADDITIONAL GIFT CARD COMPENSATION, LIFE INSURANCE PREMIUMS PAID AND OTHER MISCELLANEOUS COMPENSATION. X 171000 FMV X 972070 FMV false false false FORM 990, PART VI, LINE 6 - ORGANIZATION MEMBERS THE AJGA HAS JUNIORS WHO ARE MEMBERS OF THE AJGA. THEY ELECT THE GOVERNING BOARD OF DIRECTORS AT THE THANKSGIVING TOURNAMENT AND LEAVE SIGNIFICANT DECISIONS TO THE BOARD. THEY DO NOT RECEIVE ANY SHARE OF PROFITS, EXCESS DUES, ETC. SINCE THE AJGA IS A 501(C)(3). FORM 990, PART VI, LINE 7A - APPOINTMENT OF BOARD MEMBERS JUNIOR MEMBERS ELECT THE BOARD OF DIRECTORS AT THE THANKSGIVING TOURNAMENT. FORM 990, PART VI, LINE 11B - REVIEW PROCESS THE FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND PROVIDED ELECTRONICALLY TO THE BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, LINE 12C - CONFLICT OF INTEREST POLICY COMPLIANCE FORMS ARE COMPLETED AND REVIEWED BY STAFF ANNUALLY. FORM 990, PART VI, LINE 15 A/B - PROCESS FOR DETERMINING COMPENSATION COMPENSATION/EXECUTIVE COMMITTEE APPROVES COMPENSATION WITH INFORMATION PROVIDED BY COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS OR STUDIES, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, LINE 19 - DISCLOSURE 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 XI, LINE 9 $-393,186 Adjustment for consolidated financials AMERICAN JUNIOR GOLF FOUNDATION INC 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 581447686 SUPPORT AJGA GA 501(C)(3) 7 NA false false true true false false false false false false false true true true false true false true false false