2025-02-10T08:56:13-06:00 2023-12-31 HELEN DR-4830-GA SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2023-01-01 581433914 American Junior Golf Association Inc % JASON MILLER CFO AMER 7708684200 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 JASON MILLER CFO 7708684200 2025-05-01 true true SABRE J LINAHAN P01372980 4048746244 2025-05-01 2023 2025-03-06 01:10:19Z STEPHEN HAMBLIN 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 19605005 false X WWW.AJGA.ORG X 1980 GA GOLF TOURNAMENTS - A PROGRAM PROMOTING JUNIOR GOLF COMPETITIONS AND SERVING OVER 9,099 MEMBERS. 17 17 169 1800 0 13262946 14794291 4143739 4143230 42139 332231 43267 51462 17492091 19321214 1249400 1957169 0 0 5892652 7082520 0 0 912595 9776596 10210476 16918648 19250165 573443 71049 10810273 12604292 3016642 4517998 7793631 8086294 GOLF TOURNAMENTS - A PROGRAM PROMOTING JUNIOR GOLF COMPETITIONS AND SERVING OVER 9,099 MEMBERS. false false 16128916 1957169 4143230 PROMOTE AND OPERATE JUNIOR GOLF TOURNAMENTS FOR OVER 9,099 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. 16128916 true true false false false false false false false false true false false false true true false true false false false true true 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 16 0 true 169 true false false false false false false false false false false false false X 17 17 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 772020 0 111907 Jason Etzen CBO 50.0 0.5 X 381080 0 54664 Jason Miller CFO 50.0 0.5 X 372829 0 60826 Mark Oskarson COO 50.0 0.5 X 353832 0 59884 Jason Ross Chief Tournament Business Offi 50.0 0.5 X 267389 0 35294 Kevin Rinker Sr. VP Development 0.5 45.0 X 0 193594 32633 Andrew Greenfield Sr. VP Tournament Operations 45.0 0.0 X 139953 0 38916 Riley Tracy VP, Player Services 45.0 0.0 X 103280 0 35729 Patricia Register Sr. Manager, Business Relation 40.0 0.0 X 100404 0 23141 Adam Rogers Sr. Regional Director, West 40.0 0.0 X 101767 0 15832 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 Joe Louis Barrow Jr Director 0.5 0.0 X 0 0 0 Vicki Goetze-Ackerman 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 TREASURER 0.5 0.0 X 0 0 0 Candy Hannemann Director 0.5 0.0 X 0 0 0 Dan Fireman Director 0.5 0.0 X 0 0 0 Scott Langley Director 0.5 0.0 X 0 0 0 Courtney Myhrum Director 0.5 0.0 X 0 0 0 Pat Saunders Director 0.5 0.5 X 0 0 0 Charles Zink Director 0.5 0.0 X 0 0 0 2592554 193594 468826 10 false true false PWC PO BOX 932011 ATLANTA GA 31193 SOFTWARE DEVELOPMENT 172665 1 1974945 10876 38160 12770310 1229206 14794291 PLAYER FEES 4143230 4143230 4143230 345374 345374 0 0 0 0 0 270547 101 283791 -13244 101 -13143 -13143 0 10876 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 51462 51462 51462 19321214 4143230 383693 1949669 1949669 0 7500 7500 0 2469725 1478133 697693 293899 0 3650592 2184883 1031286 434423 24503 14665 6922 2916 593838 355413 167758 70667 343862 205802 97140 40920 0 0 50090 50090 0 0 404 404 0 0 125738 111323 10872 3543 0 0 461667 332880 83187 45600 0 0 0 0 0 285851 253081 24716 8054 180654 159944 15620 5090 TOURNAMENT COSTS 8044572 8044572 OTHER EXPENSES 743657 743657 DUES & SUBSCRIPTIONS 265569 235120 22966 7483 TRAINING & EDUCATION 52274 52274 19250165 16128916 2208654 912595 X 2511672 1492963 4748217 5501849 223205 995243 0 0 0 0 0 0 0 0 0 0 54442 105755 2740530 2022698 732314 717832 3287405 3333021 0 0 0 0 0 0 -746982 457629 10810273 12604292 538779 519337 0 0 1969128 2536573 0 0 0 0 0 0 0 0 0 0 508735 1462088 3016642 4517998 X 7793631 8086294 0 0 7793631 8086294 10810273 12604292 71049 221614 X false true X true false X 11775282 10699886 12579443 13262946 14794291 63111848 0 0 11775282 10699886 12579443 13262946 14794291 63111848 10925550 52186298 9811 9505 8285 6449 345374 379424 0 63816 31422 42963 43267 51462 232930 63724202 19136280 0.81894 0.81373 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1435996 1104548 331448 1304534 918150 386384 717832 0 DEFERRED COMPENSATION PAY 288950 DUE TO FOUNDATION 1173138 1462088 X 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, 2023 AND 2022, 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, 2020. true Central America and the Caribbean 0 0 Program Services JR. GOLF COMPETITION 213719 Central America and the Caribbean 0 0 Grantmaking TRAVEL STIPEND 7500 0 0 0 0 221219 221219 TRAVEL STIPEND Central America and the Caribbean 1 7500 CHECK false false false false false false true AMERICAN JUNIOR GOLF FOUNDATION 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 581447686 501(C)(3) 1944669 Purpose & Grants 1 SCHEDULE I, 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 417786 125000 229234 80250 31657 883927 219402 Jason Miller CFO 257990 70000 44839 29180 31646 433655 40212 Jason Etzen CBO 250948 72000 58132 26072 28592 435744 53521 Mark Oskarson COO 237997 65000 50835 28245 31639 413716 46294 Jason Ross Chief Tournament Business Offi 217389 50000 0 24348 10946 302683 0 Kevin Rinker Sr. VP Development 169444 23000 1150 9762 22871 226227 0 Andrew Greenfield Sr. VP Tournament Operations 119753 19000 1200 7321 31595 178869 0 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 $359,429 WAS PAID OUT OF THE PLAN IN 2023, AS FOLLOWS: $219,402 PAID OUT TO STEPHEN HAMBLIN $ 40,212 PAID OUT TO JASON MILLER $ 53,521 PAID OUT TO JASON ETZEN $ 46,294 PAID OUT TO MARK OSKARSON SCHEDULE J, PART I, LINE 7 STEPHEN HAMBLIN, EXECUTIVE DIRECTOR'S REPORTABLE COMPENSATION FOR 2023 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $125,000. JASON MILLER, CHIEF FINANCIAL OFFICER'S REPORTABLE COMPENSATION FOR 2023 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $70,000. JASON ETZEN, CHIEF BUSINESS OFFICER'S REPORTABLE COMPENSATION FOR 2023 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $72,000. MARK OSKARSON, CHIEF OPERATING OFFICER'S REPORTABLE COMPENSATION FOR 2023 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $65,000. JASON ROSS, CHIEF TOURNAMENT BUSINESS OFFICER'S REPORTABLE COMPENSATION FOR 2023 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $50,000. OTHER EMPLOYEES' REPORTABLE COMPENSATION INCLUDES CAR ALLOWANCE, ADDITIONAL GIFT CARD COMPENSATION, LIFE INSURANCE PREMIUMS PAID AND OTHER MISCELLANEOUS COMPENSATION. X 252000 FMV X 977206 FMV false false false FORM 990, PART VI, SECTION A, LINE 6 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, SECTION A, LINE 7A JUNIOR MEMBERS ELECT THE BOARD OF DIRECTORS AT THE THANKSGIVING TOURNAMENT. 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 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. 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