Form 990 for tax year 2022
Filed by AMERICAN JUNIOR GOLF ASSOCIATION.
Totals
- Total revenue
- $17,492,091
- Total expenses
- $16,918,648
- Contributions and grants received
- $13,262,946
- Grants paid
- $1,249,400
- Program service revenue
- $4,143,739
- Investment income
- $42,139
- Other revenue
- $43,267
- Total assets, end of year
- $10,810,273
- Total liabilities, end of year
- $3,016,642
- Net assets or fund balances, end of year
- $7,793,631
- Program services expenses (Part IX)
- $13,947,513
- Management and general expenses
- $2,029,224
- Fundraising expenses
- $941,911
- Program service expenses (Part III)
- $13,947,513
Program services were 82.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1b · Membership dues
$1,772,050
-
1c · Fundraising events
$7,208
-
1f · All other contributions, gifts and grants
$11,483,688
-
1g · Noncash contributions included above
$1,143,070
-
2a · Program service revenue: PLAYER FEES
total $4,143,739 · related or exempt $4,143,739
-
3 · Investment income
total $6,449 · excluded $6,449
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
6d · Net rental income or loss
total $0
-
7a · Gross sales of assets other than inventory
other assets $448,173
-
7b · Less cost or other basis and sales expenses
other assets $412,483
-
7c · Gain or loss
other assets $35,690
-
7d · Net gain or loss
total $35,690 · excluded $35,690
-
8a · Fundraising events: gross income
$0
-
8a · Fundraising events: contributions included on line 1c
$7,208
-
8b · Fundraising events: direct expenses
$0
-
8c · Net income from fundraising events
total $0
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: MISCELLANEOUS INCOME
total $43,267 · excluded $43,267
-
11e · Other revenue, total
$43,267
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $1,249,400 · program services $1,249,400
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $2,418,416 · program services $1,333,529 · management and general $739,733 · fundraising $345,154
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $2,584,864 · program services $1,425,310 · management and general $790,645 · fundraising $368,909
-
8 · Pension plan contributions
total $98,273 · program services $54,188 · management and general $30,059 · fundraising $14,026
-
9 · Other employee benefits
total $486,909 · program services $268,484 · management and general $148,933 · fundraising $69,492
-
10 · Payroll taxes
total $304,190 · program services $167,732 · management and general $93,044 · fundraising $43,414
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $21,625 · management and general $21,625
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $97,861 · program services $83,543 · management and general $9,814 · fundraising $4,504
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $456,000 · program services $332,880 · management and general $77,520 · fundraising $45,600
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $287,715 · program services $245,621 · management and general $28,853 · fundraising $13,241
-
23 · Insurance
total $150,065 · program services $128,110 · management and general $15,049 · fundraising $6,906
-
24a · Other expenses: TOURNAMENT COSTS
total $7,451,399 · program services $7,451,399
-
24b · Other expenses: OTHER EXPENSES
total $666,291 · program services $568,808 · management and general $66,818 · fundraising $30,665
-
24c · Other expenses: DUES & SUBSCRIPTIONS
total $595,106 · program services $595,106
-
24d · Other expenses: TRAINING & EDUCATION
total $43,403 · program services $43,403
-
24e · All other expenses
total $7,131 · management and general $7,131
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $3,605,304 · end of year $2,511,672
-
2 · Savings and temporary cash investments
beginning of year $3,421,858 · end of year $4,748,217
-
3 · Pledges and grants receivable
beginning of year $348,220 · end of year $223,205
-
4 · Accounts receivable
beginning of year $0 · end of year $0
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $168,935 · end of year $54,442
-
10a · Land, buildings and equipment: cost or other basis
$2,517,907
-
10b · Land, buildings and equipment: accumulated depreciation
$1,785,593
-
10c · Land, buildings and equipment, net
beginning of year $803,674 · end of year $732,314
-
11 · Investments: publicly traded securities
beginning of year $4,089,672 · end of year $3,287,405
-
12 · Investments: other securities
beginning of year $0 · end of year $0
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year -$1,752,629 · end of year -$746,982
-
17 · Accounts payable and accrued expenses
beginning of year $446,255 · end of year $538,779
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $1,712,614 · end of year $1,969,128
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $886,407 · end of year $508,735
-
27 · Net assets without donor restrictions
beginning of year $7,639,758 · end of year $7,793,631
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $0
Mission and programs · 2022
Mission
GOLF TOURNAMENTS - A PROGRAM PROMOTING JUNIOR GOLF COMPETITIONS AND SERVING OVER 7,924 MEMBERS.
-
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.
Expenses $13,947,513 · Grants $1,249,400 · Revenue $4,143,739
As filed on the 2022 return.
Listed in Part VII
-
Stephen HamblinSTEPHEN HAMBLIN
EXECUTIVE DIRECTOR
- Total calculated
- $934,381
- From this org
- $835,743
- From related orgs
- $0
- Other
- $98,638
- Hours/week
- 50 + 0.5 related
Schedule J breakdown matched by us
- Base
- $396,248
- Bonus
- $115,000
- Other
- $324,495
- Deferred
- $73,700
- Nontaxable benefits
- $24,938
- Filer's total
- $934,381
-
Jason MillerJASON MILLER
CFO
- Total calculated
- $425,428
- From this org
- $376,452
- From related orgs
- $0
- Other
- $48,976
- Hours/week
- 50 + 0.5 related
Schedule J breakdown matched by us
- Base
- $250,295
- Bonus
- $68,000
- Other
- $58,157
- Deferred
- $25,200
- Nontaxable benefits
- $23,776
- Filer's total
- $425,428
-
Jason Etzen
CBO
- Total calculated
- $410,621
- From this org
- $364,100
- From related orgs
- $0
- Other
- $46,521
- Hours/week
- 50 + 0.5 related
Schedule J breakdown matched by us
- Base
- $237,289
- Bonus
- $69,000
- Other
- $57,811
- Deferred
- $24,450
- Nontaxable benefits
- $22,071
- Filer's total
- $410,621
-
Mark Oskarson
COO
- Total calculated
- $382,325
- From this org
- $333,665
- From related orgs
- $0
- Other
- $48,660
- Hours/week
- 50 + 0.5 related
Schedule J breakdown matched by us
- Base
- $227,517
- Bonus
- $60,000
- Other
- $46,148
- Deferred
- $23,741
- Nontaxable benefits
- $24,919
- Filer's total
- $382,325
-
Jason Ross
Chief Tournament Business Offi
- Total calculated
- $265,661
- From this org
- $237,923
- From related orgs
- $0
- Other
- $27,738
- Hours/week
- 50 + 0.5 related
Schedule J breakdown matched by us
- Base
- $192,623
- Bonus
- $45,000
- Other
- $300
- Deferred
- $19,565
- Nontaxable benefits
- $8,173
- Filer's total
- $265,661
-
Kevin Rinker
Sr. VP Development
- Total calculated
- $208,566
- From this org
- $0
- From related orgs
- $182,871
- Other
- $25,695
- Hours/week
- 0.5 + 45 related
Schedule J breakdown matched by us
- Base
- not reported + $161,776 related
- Bonus
- not reported + $20,000 related
- Other
- not reported + $1,095 related
- Deferred
- not reported + $7,469 related
- Nontaxable benefits
- not reported + $18,226 related
- Filer's total
- not reported + $208,566 related
-
Andrew Greenfield
Sr. VP Tournament Operations
- Total calculated
- $146,481
- From this org
- $116,725
- From related orgs
- $0
- Other
- $29,756
- Hours/week
- 45 + 0.5 related
-
JR Digger Smith
Chairman
- Total calculated
- $0
- Hours/week
- 0.5
-
James E Nugent III
President
- Total calculated
- $0
- Hours/week
- 0.5 + 0.5 related
-
Joseph E Quirk III
Vice President
- Total calculated
- $0
- Hours/week
- 0.5
-
Gayle Champagne
Vice President
- Total calculated
- $0
- Hours/week
- 0.5
-
CA Roberts III
Secretary
- Total calculated
- $0
- Hours/week
- 0.5
-
Tom Kmiecik
Treasurer
- Total calculated
- $0
- Hours/week
- 0.5
-
Joe Louis Barrow Jr
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Emily Missy Crisp
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Vicki Goetze-Ackerman
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Mark Hill
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
James M Hinckley
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
David Leadbetter
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Rob Ohno
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Angela Rho
Director
- Total calculated
- $0
- Hours/week
- 0.5
-
Pat Saunders
Director
- Total calculated
- $0
- Hours/week
- 0.5 + 0.5 related
-
Candy Hannemann
Director
- Total calculated
- $0
- Hours/week
- 0.5
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Health or social club dues or initiation fees
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Independent compensation consultant
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
- 4b · Supplemental nonqualified retirement plan
- 7 · Other non-fixed payments
Answered no
- 4a · Severance or change-of-control payment
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- 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.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
AMERICAN JUNIOR GOLF FOUNDATION
$1,244,400
Purpose & Grants
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
AMERICAN JUNIOR GOLF FOUNDATION INC
501(C)(3) · SUPPORT AJGA · GA
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 15 November 2023
- IRS schema version
- 2022v5.0
- Source object
- 202303199349322475
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