2024-11-15T16:59:59-06:00 2023-12-31 814234542 BPM LLP 10 ALMADEN BOULEVARD SUITE 1000 SAN JOSE CA 951132238 990 2023-01-01 943108575 NCGA FOUNDATION NCGA 8316254653 30 RAGSDALE DRIVE 201 MONTEREY CA 93940 ADAM HEIECK CEO 8316224653 2024-11-15 1 0 TAMARA L MCINERNEY P00011797 4089616300 2024-11-15 2023 2024-10-15 13:58:12Z YOUTH ON COURSE ADAM HEIECK 30 RAGSDALE DRIVE SUITE 201 MONTEREY CA 93940 8603846 0 X WWW.YOUTHONCOURSE.ORG X 1989 CA PROVIDE YOUTH WITH ACCESS TO LIFE-CHANGING OPPORTUNITIES THROUGH GOLF. 15 13 0 14 0 0 5765328 5882961 777423 1486974 294854 415421 -86438 -450627 6751167 7334729 907811 1012869 0 0 1818490 2640730 0 0 481321 3235286 3020492 5961587 6674091 789580 660638 11433355 13401939 2509382 2984503 8923973 10417436 X YOUTH ON COURSE PROVIDES A CONTINUUM OF SERVICES INCLUDING SUBSIDIZED COURSE ACCESS, INTERNSHIPS FOR HIGH SCHOOL STUDENTS, COLLEGE SCHOLARSHIPS, AND THE CADDIE PROGRAM. 0 1 3972385 YOUTH ON COURSE: YOUTH PROGRAM DESIGNED TO INCREASE THE ACCESSIBILITY AND AFFORDABILITY OF GOLF. THE ORGANIZATION SUBSIDIZES ROUNDS OF GOLF FOR DESERVING YOUTHS AT PARTICIPATING GOLF COURSES WITH ELIGIBLE PARTICIPANTS. PARTICIPANTS' AGES RANGE FROM 7-18 AND ALL MUST BE CERTIFIED TO PARTICIPATE. 377421 351000 YOUTH ON COURSE SCHOLARSHIPS: THE YOUTH ON COURSE STAFF REVIEWS SCHOLARSHIP APPLICATIONS AND EVALUATES EACH APPLICANT BASED ON ACADEMIC PERFORMANCE, INTEREST IN GOLF, WORK EXPERIENCE AND FINANCIAL NEED. QUALIFIED APPLICANTS ARE INTERVIEWED BY STAFF, BOARD, AND PROGRAM PARTNERS, AND SELECTED BASED ON THE QUALITY OF THEIR CREDENTIALS, ANSWERS TO INTERVIEW QUESTIONS, AND FINANCIAL NEED. 20 COLLEGE SCHOLARSHIPS WERE AWARDED IN 2023. 168847 FOR $20/YEAR YOUTH ON COURSE ALUMNI CAN JOIN THE ALUMNI PROGRAM WHICH UNITES THOUSANDS OF YOUNG ADULTS NATION WIDE WHO SHARE A CONNECTION WITH THE GAME OF GOLF, AND CAN ACCESS EXCLUSIVE BENEFITS FROM CORPORATE PARTNERS, ATTEND EVENTS AND SEARCH FOR JOBS 774865 661869 774865 661869 5293518 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 1 1 1 0 1 0 0 1 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 0 1 0 1 18 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 13 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 CA X X X AANA FITZGERALD 8316228225 3200 LOPEZ ROAD PEBBLE BEACH CA 939531157 KATHY WIGGINS BOARD CHAIR 5.00 X X 0 0 0 DAVID BAKER DIRECTOR 2.00 X 0 0 0 ED DOBRANSKI DIRECTOR 2.00 X 0 0 0 VALERIE WILSON MCCARTHY DIRECTOR 2.00 X 0 0 0 CHRIS QVALE DIRECTOR 2.00 X 0 0 0 ROBERT GOLDSTEIN SECRETARY 5.00 X X 0 0 0 MATT GINELLA DIRECTOR 2.00 X 0 0 0 JEFF RHODENBAUGH DIRECTOR 2.00 X 0 0 0 PAUL MORTON DIRECTOR 5.00 X 0 0 0 GREG RHINE DIRECTOR 2.00 X 0 0 0 ERICK MITCHELL DIRECTOR 2.00 X 0 0 0 AMANDA NORVELL DIRECTOR 2.00 X 0 0 0 RICK PASCHAL DIRECTOR 2.00 X 0 0 0 JOE HUSTON DIRECTOR/CEO OF NCGA 1.00 40.00 X 0 500766 282465 ADAM HEIECK DIRECTOR/CEO FOUNDATION 40.00 X X 0 364864 85417 JEFF CLARK CHIEF DEVELOPMENT OFFICER 40.00 X 0 216108 42260 MICHAEL LOWE VP OF PROGRAMS 40.00 X 0 146690 32249 GRANT GAUDETTE CHIEF TECHOLOGY OFFICE 40.00 X 0 184665 56858 TAI MORAN DEVELOPMENT OFFICER 40.00 X 0 131167 13942 JUSTIN FRALEY DEVELOPMENT OFFICER 40.00 X 0 119585 34058 0 1663845 547249 0 0 1 0 JENNY WAWRZYNCZAK 2326 EAGLEVIEW CIR LONGMONT CO 80504 COMPUTER PROGRAMMING 109969 MARK SOLTAU 311 SHERWOOD WAY MENLO PARK CA 94025 FUNDRAISING 106000 2 3186030 2696931 458042 5882961 YOUTH ON COURSE DUES 900099 1382442 1382442 OTHER MEMBERSHIPS & LI 900099 104532 104532 1486974 269052 269052 447154 300785 146369 146369 146369 517705 3186030 968332 -450627 -450627 7334729 1486974 0 -35206 589025 589025 390000 390000 33844 33844 2021125 1419546 347197 254382 209577 147197 36002 26378 274565 192842 47166 34557 135463 95143 23270 17050 216710 158309 47342 11059 200548 200548 140462 140462 269104 181548 87556 ROUNDS 1761694 1761694 OPERATING 335661 31999 165767 137895 STIPENDS 55443 55443 OTHER 36380 36380 4490 4490 6674091 5293518 899252 481321 2137021 1808299 80528 257661 108447 0 30000 8097745 10103846 1118061 1093686 11433355 13401939 573309 795122 641342 692655 176670 403040 1118061 1093686 2509382 2984503 X 8423141 9590445 500832 826991 8923973 10417436 11433355 13401939 660638 832825 0 X X 0 1 X 1 0 X 2173475 2705644 4668414 5765148 5919186 21231867 2173475 2705644 4668414 5765148 5919186 21231867 1882247 19349620 168953 150570 209203 212794 269052 1010572 22242439 3575585 0.86990 0.89160 X PART II, LINE 1 THE HISTORICAL AMOUNTS IN PART II, SECTION A HAVE BEEN RESTATED TO REMOVE EXEMPT FUNCTION REVENUE FROM LINE 1 AND MOVE TO LINE 12. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8045213 432501 1207172 155880 9529006 8531909 750000 -1222332 14364 8045213 7616883 31691 928342 45007 8531909 6710936 27495 913341 34889 7616883 5337576 200000 1173360 6710936 0.91655 0.08345 0 0 0 LEASE AMORTIZATION 60125 ROU ASSET 1033561 1093686 LEASE 1064965 CURRENT LEASE 28721 1093686 10153272 832825 800055 1185663 2818543 7334729 0 7334729 8659809 800055 1185663 1985718 6674091 0 6674091 PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 998,921. IN-KIND SERVICES/USE OF FACILITIES 186,742. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 998,921. IN-KIND SERVICES/USE OF FACILITIES 186,742. 0 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 GRANT MAKING GRANT MAKING 33844 0 0 0 0 0 0 33844 0 33844 CANADA JR. GOLF PROGRAMS 33844 WIRE TRANSFER 0 N/A FMV SCHOLARSHIP CANADA 1 5000 WIRE TRANSFER 0 0 0 0 0 0 100 HOLE HIKE 1991879 1991879 377710 AUCTION 939715 632035 307680 327175 2 772141 562116 210025 263447 3703735 3186030 517705 968332 968332 -450627 1 FUTURE CITIZENS FOUNDATION 945 SOUTH MAIN STREET 210 SALINAS CA 93901 260015069 501(C)(3) 0 6000 FMV JR. GOLF PROGRAMS ALABAMA GOLF ASSOCIATION 3041 LORINA RD HOOVER AL 35216 630809785 501(C)(3) 0 24496 FMV JR. GOLF PROGRAMS CAROLINAS GOLF ASSOCIATON 140 RIDGE RD SOUTHERN PINES NC 28387 560509290 501(C)(3) 0 7678 FMV JR. GOLF PROGRAMS CENTRAL LINKS GOLF 8330 MELROSE DR LENEXA KS 66214 440642880 501(C)(3) 0 19224 FMV JR. GOLF PROGRAMS COLORADO GOLF ASSOCIATION 5990 GREENWOOD PLAZA BLVD 102 GREENWOOD VILLAGE CO 80111 841248840 501(C)(3) 0 59073 FMV JR. GOLF PROGRAMS EAT LEARN PLAY FOUNDATION 369 3RD STREET OAKLAND CA 94607 831373602 501(C)(3) 0 30000 FMV JR. GOLF PROGRAMS GEORGIA STATE GOLF ASSOCIATION 2205 NORTHSIDE DRIVE STE 200 ATLANTA GA 30305 581145042 501(C)(3) 0 6144 FMV JR. GOLF PROGRAMS GOLF ASSOCIATION OF MICHIGAN FOUNDATION 39255 COUNTRY CLUB DR SUITE B40 FARMINGTON HILLS MI 48335 472118531 501(C)(3) 0 39248 FMV JR. GOLF PROGRAMS GOLF ASSOCIATION OF PHILADELPHIA 1974 SPROUL RD SUITE 400 BROOMALL PA 19008 463863212 501(C)(3) 0 22824 FMV JR. GOLF PROGRAMS JUNIOR GOLF ASSOCIATION OF ARIZONA 10888 NORTH 19TH AVE PHOENIX AZ 85029 860464216 501(C)(3) 0 20775 FMV JR. GOLF PROGRAMS MARYLAND STATE GOLF ASSOCIATION 10455 FALLS RD LUTHERVILLETIMONIUM MD 21093 521326177 501(C)(3) 0 17502 FMV JR. GOLF PROGRAMS MASS GOLF 300 ARNOLD PALMER BLVD NORTON MA 02766 042487562 501(C)(3) 0 55564 FMV JR. GOLF PROGRAMS MIAMI VALLEY GOLF ASSOCIATION 263 REGENCY RIDGE DRIVE DAYTON OH 45459 311437550 501(C)(3) 0 21765 FMV JR. GOLF PROGRAMS MINNESOTA GOLF ASSOCIATION 6550 YORK AVE S STE 411 EDINA MN 55435 510152269 501(C)(3) 0 34562 FMV JR. GOLF PROGRAMS SOUTHERN CALIFORNIA GOLF ASSOCIATION 3740 CAHUENGA BLVD STUDIO CITY CA 91604 951240720 501(C)(3) 0 9572 FMV JR. GOLF PROGRAMS TEXAS GOLF ASSOCIATION 16200 ADDISON RD 150 ADDISON TX 75001 750715222 501(C)(3) 0 16596 FMV JR. GOLF PROGRAMS UTAH GOLF FOUNDATION 4444 S 700 E STE 105 MILLCREEK UT 84107 870458588 501(C)(3) 0 23817 FMV JR. GOLF PROGRAMS VIRGINIA STATE GOLF ASSOCIATION 2400 DOVERCOURT DR MIDLOTHIAN VA 23113 540736931 501(C)(3) 0 73217 FMV JR. GOLF PROGRAMS WORLD GOLF FOUNDATION PO BOX 3055 POINT VEDRA BEACH FL 32004 592998925 501(C)(3) 0 10000 FMV JR. GOLF PROGRAMS YOURS & ONE OTHER(NORTH FLORIDA PGA) 16349 PHIL RITSON WAY WINTER GARDEN FL 34787 591403039 501(C)(3) 0 13392 FMV JR. GOLF PROGRAMS 20 0 SCHOLARSHIPS 20 390000 FMV PART I, LINE 2: THE FOUNDATION HAS A REAL-TIME ACCESS TO YOC ROUND SUBSIDY COSTS AND MONITORS HOW MUCH MONEY EACH AGA PARTNER IS SPENDING ON YOC. THE STAFF ARE IN REGULAR COMMUNICATION WITH PARTNER STAFF MEMBERS TO UNDERSTAND OTHER ASSOCIATED COSTS INVOLVED IN RUNNING THE PROGRAM. X X X X X 1 1 0 1 1 1 1 0 0 JOE HUSTON DIRECTOR/CEO OF NCGA 0 495141 0 0 0 5625 0 251396 0 31069 0 783231 0 0 ADAM HEIECK DIRECTOR/CEO FOUNDATION 0 301181 0 57000 0 6683 0 54348 0 31069 0 450281 0 0 JEFF CLARK CHIEF DEVELOPMENT OFFICER 0 172340 0 42000 0 1768 0 31904 0 10356 0 258368 0 0 GRANT GAUDETTE CHIEF TECHOLOGY OFFICE 0 182665 0 2000 0 0 0 27555 0 29303 0 241523 0 0 MICHAEL LOWE VP OF PROGRAMS 0 144690 0 2000 0 0 0 21893 0 10356 0 178939 0 0 JUSTIN FRALEY DEVELOPMENT OFFICER 0 99744 0 5000 0 14841 0 4640 0 29418 0 153643 0 0 PART I, LINES 4A-B JOE HUSTON AND ADAM HEIECK RECEIVED A CONTRIBUTION OF $215,896 AND $12,848 RESPECTIVELY, UNDER THEIR 457(F) PLAN. PART I, LINE 5 THE YOC EMPLOYEES IN 2023 RECEIVED A CONTRIBUTION TO THEIR 401K PLAN BASED ON HOW THEY AND NCGA CONSOLIDATED PERFORMED IN 2022. PART I, LINE 6 THE YOC EMPLOYEES IN 2023 RECEIVED A CONTRIBUTION TO THEIR 401K PLAN BASED ON HOW THEY AND NCGA CONSOLIDATED PERFORMED IN 2022. PART I, LINE 7 COMPENSATION COMMITTEE MET AND REVIEWS PERFORMANCE AS WELL AS COMPARATIVE DATA. MATT GINELLA DIRECTOR 8000 VIDEO PRODUCTION 0 X 8 142862 FAIR MARKET VALUE X OTHER 1 315180 FAIR MARKET VALUE 0 0 0 FORM 990, PART III, LINE 3 THE CADDY PROGRAM WAS DOWNSIZED IN 2023 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE MEMBER WHICH CONSISTS OF THE NORTHERN CALIFORNIA GOLF ASSOCIATION (NCGA) BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE ANNUAL SLATE OF DIRECTORS FOR THE NCGA FOUNDATION MUST BE APPROVED BY THE BOARD OF THE NORTHERN CALIFORNIA GOLF ASSOCIATION (THE MEMBER). FORM 990, PART VI, SECTION A, LINE 7B THE FOUNDATION NEEDS NCGA'S APPROVAL FOR UNPLANNED EXPENDITURES OVER $500,000, CHANGE IN LOGO, AND TAKING OUT A LOAN, AMONG OTHER ITEMS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY FINANCE COMMITTEE, EXECUTIVE BOARD AND CEO. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICIES ARE REVIEWED ANNUALLY BY THEIR HR DEPARTMENT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE AND THE COMPENSATION COMMITTEE MEETS TO HANDLE THE PERFORMANCE REVIEW. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS AND FINANCIAL INFORMATION IS MADE AVAILABLE TO THE GENERAL PUBLIC VIA GUIDESTAR AND THE COMPANY WEBSITE. FORM 990, PART XII, LINE 2C NO CHANGES HAVE BEEN MADE TO THE AUDIT OVERSIGHT PROCESS. PROGRAM REVENUE HAS BEEN RECLASSED FROM PART I, LINE 8 TO LINE 9. NORTHERN CALIFORNIA GOLF ASSOCIATION PO BOX 1157 PEBBLE BEACH CA 939531157 941371594 GOLF TOURNAMENTS CA EXEMPT 501 (C)(6) N/A 0 POPPY HOLDING INC PO BOX 1157 PEBBLE BEACH CA 939531157 770316310 GOLF COURSES CA N/A C 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 NORTHERN CALIFORNIA GOLF ASSOCIATION B 40329 CASH NORTHERN CALIFORNIA GOLF ASSOCIATION C 167631 CASH NORTHERN CALIFORNIA GOLF ASSOCIATION M 41963 CASH NORTHERN CALIFORNIA GOLF ASSOCIATION N 5141 COST NORTHERN CALIFORNIA GOLF ASSOCIATION O 450625 COST NORTHERN CALIFORNIA GOLF ASSOCIATION Q 344217 COST