2023-11-06T02:56:01-00:00 2022-12-31 472087288 DD Financial Services LLC 5775 Wayzata Blvd Suite 700 St Louis Park MN 55416 990 2022-01-01 352220834 Twin Cities Junior Golf Program % James R Triggs TWIN 9522176517 1403 Montreal Ave Saint Paul MN 55116 James R Triggs Chief Executive Officer 9522176517 2023-11-06 true James Triggs XXX-XX-XXXX true Ryan T Folz CPA P01897551 6128078532 2023-11-06 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z First Tee - Minnesota James R Triggs 5416 Park Pl Edina MN 55424 1570508 false X https://www.firstteeminnesota.org/ X 2003 MN To impact the lives of young people through the game of golf. 10 10 29 50 0 920841 1404578 127284 132299 73 2707 582 -6588 1048780 1532996 0 0 314826 466655 0 99308 179636 197023 494462 663678 554318 869318 1340482 1681223 11518 45172 1328964 1636051 To impact the lives of young people by providing learning facilities and educational programs that build character and instill life-enhancing values through the game of golf. false false 407098 132299 Our programs consist of clinics, camps, and classes at golf courses, golf learning centers, city parks, grade schools, middle schools, and community/recreation centers. We focus on teaching life skills and character to children through the game of golf. In 2022, over 6,500 children were served. 407098 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 2 0 true 29 true false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true false false false true false false MN X James R Triggs 9522176517 5416 Park Pl Edina MN 55424 James Triggs Chief Executive Officer 040.00 X 161432 0 0 Brian Simpson Executive Director 040.00 X 114120 0 0 Franco Zerna Program Director 020.00 X 42285 0 0 Jeremy Diebling Chair President 000.50 X X 0 0 0 Joshua Bobich Secretary VP 000.50 X X 0 0 0 Blair McNeil Finance Chair 000.50 X X 0 0 0 Wendy Boosalis Board Member 000.50 X X 0 0 0 Matthew Gibb Board Member 000.50 X X 0 0 0 Luke Kleckner Board Member 000.50 X X 0 0 0 Andrea Luther Board Member 000.50 X X 0 0 0 David Morgan Board Member 000.50 X X 0 0 0 Kady Stoll Board Member 000.50 X X 0 0 0 Houston White Board Member 000.50 X X 0 0 0 317837 2 false true false 1190047 214531 13000 1404578 Program Participant Fees 711210 132299 132299 132299 2707 2707 30924 37512 -6588 1532996 132299 2707 0 0 0 0 317837 119008 106701 92128 0 113117 113117 0 0 35701 20103 8418 7180 0 0 20600 20600 0 0 4714 4714 22658 22658 1771 1771 18023 18023 0 27299 27299 25173 20920 4253 0 0 1084 1084 0 1688 1688 7967 7967 Camps, Clinics, and Life Skills Education 31619 31619 Dues and Subscriptions 1764 1764 Supplies 9335 9335 Teaching Aids 23328 23328 0 663678 407098 157272 99308 649310 1056331 73703 571460 55238 8674 29510 1688 562231 27822 16936 1340482 1681223 11518 28236 16936 11518 45172 X 1297964 1636051 31000 1328964 1636051 1340482 1681223 X 869318 -562231 X X false true X true false X 190062 134801 129007 920841 1404578 2779289 190062 134801 129007 920841 1404578 2779289 44351 2734938 181 139 39 73 2707 3139 2782428 0.98290 0.88880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 19900 1421 18479 9610 267 9343 27822 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Lease Liability - Operating 16936 16936 X 1568150 35154 35154 1532996 1532996 698832 35154 35154 663678 663678 X 2 The Organization is organized as a Minnesota nonprofit corporation and has been recognized by the Internal Revenue Service IRS as exempt from federal income taxes under Section 501a as an organization described in IRC Section 501c3, qualify for charitable contribution deduction, and has been determined not to be a private foundation. The Organization is annually required to file a Return of Organization Exempt from Income Tax Form 990 with the IRS. In addition, the Organization is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. The Organization has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return Form 990-T with the IRS. The Organization believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. XI 2d Direct expenses from fundraising events. XII 2d Direct expenses from fundraising events. Eagle Valley Tourn 14916 14916 9185 March Madness 4539 4539 2445 7 11469 11469 25882 30924 30924 37512 37512 -6588 true X X false false false false false false false false false James Triggs Chief Executive Officer 123932 37500 161432 Form 990, Part VI, Section B, Line 11B Copies are distributed to all directors for review. Form 990, Part VI, Section B, Line 15A Compensation is reviewed by all directors. Form 990, Part VI, Section C, Line 19 Available upon request at the Highland Park National Golf Course. Form 990, Part XII, Line 2c Finance Committee assumes responsibility for oversight of the audit of the organizations financial statements and selection of an independent accountant. Form 990, Part XI, Line 8 Note 8 - Restatement During 2022, the Organization identified adjustments within the 2021 financial statements related to net property and equipment that were reflective of amounts from certain transactions that should not have been recorded. The Organization also identified adjustments within the 2021 financial statements related to in-kind contributions that had not been recorded. The following is a summary of the effects of the restatement in the Organizations December 31, 2021, financial statements As Previously Report Restatement As Restated Statement of Financial Position Property and equipment, net 562,231 562,231 - Total assets 1,340,482 562,231 778,251 Net Assets, Without donor restrictions - undesignated 1,148,394 562,231 586,163 Total without donor restrictions 1,297,964 562,231 735,733 Total net assets 1,328,964 562,231 766,733 Total liabilities and net assets 1,340,482 562,231 778,251 Statement of Activities In-kind contributions - rent - 18,000 18,000 Total revenue, support, and gains, Without donor restrictions 1,037,549 18,000 1,055,549 Total 1,068,549 18,000 1,086,549 Expenses, Program services expense 259,397 1,126 258,271 Total expenses 506,783 1,126 505,657 Change in Net Assets Without donor restrictions 530,766 19,126 549,892 Total 561,766 19,126 580,892 Net Assets, Beginning of Year 767,198 581,357 185,841 End of Year, without donor restrictions 1,297,964 562,231 735,733 End of Year, Total 1,328,964 562,231 766,733 Statement of Functional Expenses Depreciation Expense Program Expenses 19,126 19,126 - Total 19,126 19,126 -Total Program Expenses 259,397 1,126 258,271 Total 506,783 1,126 505,657 Statement of Cash Flows Change in net assets 561,766 19,126 580,892 Depreciation 19,126 19,126 -