2025-11-15T17:38:17-05:00 2024-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-01-01 581433914 American Junior Golf Association Inc % JASON MILLER CFO AMER 7708684200 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 JASON MILLER CFO 7708684200 2025-11-17 true true SABRE J LINAHAN P01372980 4048746244 2025-11-17 2024 2025-03-06 01:10:19Z STEPHEN HAMBLIN 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 23818765 false X WWW.AJGA.ORG X 1980 GA GOLF TOURNAMENTS - A PROGRAM PROMOTING JUNIOR GOLF COMPETITIONS AND SERVING OVER 9,099 MEMBERS. 17 17 184 1800 0 14794291 16327216 4143230 4618056 332231 631014 51462 60034 19321214 21636320 1957169 3007983 0 0 7082520 7303323 0 0 1251625 10210476 11097671 19250165 21408977 71049 227343 12604292 12557510 4517998 4242127 8086294 8315383 X GOLF TOURNAMENTS - A PROGRAM PROMOTING JUNIOR GOLF COMPETITIONS AND SERVING OVER 9,099 MEMBERS. false false 17588078 3007983 4618056 PROMOTE AND OPERATE JUNIOR GOLF TOURNAMENTS FOR OVER 9,400 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. 17588078 true true false false false false false false false false true false false false true true true false 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 18 0 true 184 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 795912 0 118587 Jason Miller CFO 50.0 0.5 X 382063 0 61743 Jason Etzen CBO 50.0 0.5 X 376814 0 59930 Mark Oskarson COO 50.0 0.5 X 351545 0 62166 Jason Ross Chief Tourn Business Officer 50.0 0.5 X 283013 0 25357 Kevin Rinker Sr. VP Development 0.5 45.0 X 0 204647 34568 Andrew Greenfield Sr. VP Tournament Operations 45.0 0.0 X 149451 0 41604 Riley Tracy VP, Player Services 45.0 0.0 X 109531 0 38262 Ryan Flanagan SR. VP, DEVELOPMENT 0.5 45.0 X 111535 0 36090 Tim Jackman VP, COMMUNICATIONS 45.0 0.0 X 109555 0 37041 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 Angela Rho Treasurer 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 Joe Louis Barrow Jr Director 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 0.0 X 0 0 0 Charles Zink Director 0.5 0.5 X 0 0 0 2669419 204647 515348 14 false true false PWC PO BOX 932011 ATLANTA GA 31193 SOFTWARE DEVELOPMENT 165000 1 2200095 14247 106877 14005997 1158740 16327216 PLAYER FEES 4618056 4618056 4618056 312275 312275 0 0 0 0 0 2437934 63250 2182445 255489 63250 318739 318739 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 60034 60034 60034 21636320 4618056 691048 2996683 2996683 0 11300 11300 0 2517130 1324169 802107 390854 0 3688061 1940153 1175234 572674 55541 29219 17698 8624 646963 340343 206161 100459 395628 208125 126071 61432 0 0 38933 38933 0 0 0 296250 251327 28573 16350 0 113470 96263 10944 6263 0 0 506012 369389 86022 50601 0 0 0 0 0 273266 231828 26356 15082 146053 123905 14087 8061 TOURNAMENT COSTS 8668702 8668702 DUES & SUBSCRIPTIONS 670436 670436 BANK FEES 238592 202413 23011 13168 TRAINING & EDUCATION 80591 68370 7773 4448 65366 55453 6304 3609 21408977 17588078 2569274 1251625 X 1492963 440188 5501849 6060254 995243 989366 0 0 0 0 0 0 0 0 0 0 105755 313547 2307202 1622833 717832 684369 3333021 3590255 0 0 0 0 0 0 457629 479531 12604292 12557510 519337 735947 0 0 2536573 1540100 0 0 0 0 0 0 0 0 0 0 1462088 1966080 4517998 4242127 X 8086294 8315383 0 0 8086294 8315383 12604292 12557510 227343 1746 X false true X true false X 10699886 12579443 13262946 14794291 16327216 67663782 0 0 10699886 12579443 13262946 14794291 16327216 67663782 10872275 56791507 9505 8285 6449 345374 312275 681888 0 31422 42963 43267 51462 60034 229148 68574818 19759068 0.82817 0.81894 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1032508 808256 224252 1274694 814577 460117 684369 0 DEFERRED COMPENSATION PAY 100324 DUE TO FOUNDATION 1865756 1966080 X 21638066 1746 1746 21636320 21636320 21408977 21408977 21408977 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, 2024 AND 2023, 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, 2021. true Central America and the Caribbean 0 0 Program Services JR. GOLF COMPETITION 180218 Central America and the Caribbean 0 0 Grantmaking TRAVEL STIPEND 11300 North America 0 0 Program Services JR. GOLF COMPETITION 206399 0 0 0 0 397917 397917 TRAVEL STIPEND Central America and the Caribbean 1 11300 WIRE false false false false false false true AMERICAN JUNIOR GOLF FOUNDATION 1980 SPORTS CLUB DRIVE BRASELTON GA 30517 581447686 501(C)(3) 2996683 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 442042 135000 218870 84750 33837 914499 208901 Jason Miller CFO 265116 72000 44947 30595 31148 443806 40300 Jason Etzen CBO 255639 74000 47175 29305 30625 436744 42603 Mark Oskarson COO 242443 67000 42102 28345 33821 413711 37553 Jason Ross Chief Tourn Business Officer 228013 55000 0 14240 11117 308370 Kevin Rinker Sr. VP Development 176297 27000 1350 9768 24800 239215 Andrew Greenfield Sr. VP Tournament Operations 127101 21000 1350 7826 33778 191055 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 ACCRUALS TO THE PLAN AND 401(K) MATCHING CONTRIBUTIONS ARE REPORTED IN PART II COLUMN (C). A TOTAL $329,357 WAS PAID OUT OF THE PLAN IN 2024, AS FOLLOWS: $ 208,901 PAID OUT TO STEPHEN HAMBLIN $ 40,300 PAID OUT TO JASON MILLER $ 42,603 PAID OUT TO JASON ETZEN $ 37,553 PAID OUT TO MARK OSKARSON SCHEDULE J, PART I, LINE 7 STEPHEN HAMBLIN, EXECUTIVE DIRECTOR'S REPORTABLE COMPENSATION FOR 2024 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $135,000. JASON MILLER, CHIEF FINANCIAL OFFICER'S REPORTABLE COMPENSATION FOR 2024 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $72,000. JASON ETZEN, CHIEF BUSINESS OFFICER'S REPORTABLE COMPENSATION FOR 2024 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $74,000. MARK OSKARSON, CHIEF OPERATING OFFICER'S REPORTABLE COMPENSATION FOR 2024 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $67,000. JASON ROSS, CHIEF TOURNAMENT BUSINESS OFFICER'S REPORTABLE COMPENSATION FOR 2024 INCLUDES AN ANNUAL PERFORMANCE-BASED BONUS OF $55,000. OTHER EMPLOYEES' REPORTABLE COMPENSATION INCLUDES CAR ALLOWANCE, ADDITIONAL GIFT CARD COMPENSATION, LIFE INSURANCE PREMIUMS PAID AND OTHER MISCELLANEOUS COMPENSATION. X 198000 FMV X 960740 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