Civic Intelligence

Bobby Jones Golf Course Foundation Inc

EIN 81-0778972 • 501(c)3 • Atlanta, GA

Profile

To grow the game of golf through access to improved public golf and professional golf instruction programming including focused activities for youth and persons with diabilities.

2205 Northside Dr NWAtlanta, GA 30305

www.bjgcfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.23x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

1.01x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

14th percentile

-15%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

32nd percentile

$187,367

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

16th percentile

-4.3%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Revenue Growth

38th percentile

2.7%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$28,329,525

Down $1,763,387 (-5.9%) from 2023

Liabilities

Down

$6,476,272

Down $825,452 (-11%) from 2023

Net Assets

Down

$21,853,253

Down $937,935 (-4.1%) from 2023

Operations
Liabilities / Revenue78th percentileNet Margin14th percentile

Revenue

Up

$6,421,183

Up $615,167 (+11%) from 2023

Expenses

Up

$7,359,118

Up $1,079,509 (+17%) from 2023

Net Income

Down

-$937,935

Down $464,342 (-98%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2016: $2,655,445Liabilities 2016: $465,245Net Assets 2016: $2,190,2002016Assets 2017: $20,329,932Liabilities 2017: $6,003,710Net Assets 2017: $14,326,2222017Assets 2018: $29,712,595Liabilities 2018: $5,748,592Net Assets 2018: $23,964,0032018Assets 2019: $30,201,042Liabilities 2019: $6,513,977Net Assets 2019: $23,687,0652019Assets 2020: $34,301,946Liabilities 2020: $9,294,275Net Assets 2020: $25,007,6712020Assets 2021: $31,660,567Liabilities 2021: $8,184,485Net Assets 2021: $23,476,0822021Assets 2022: $30,950,373Liabilities 2022: $7,685,592Net Assets 2022: $23,264,7812022Assets 2023: $30,092,912Liabilities 2023: $7,301,724Net Assets 2023: $22,791,1882023Assets 2024: $28,329,525Liabilities 2024: $6,476,272Net Assets 2024: $21,853,2532024

Highlighted filing

2024

Assets$28,329,525
Liabilities$6,476,272
Net Assets$21,853,253
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2016: $1,378,087Expenses 2016: $187,887Net Income 2016: $1,190,2002016Revenue 2017: $13,140,906Expenses 2017: $1,004,198Net Income 2017: $12,136,7082017Revenue 2018: $6,224,545Expenses 2018: $1,336,764Net Income 2018: $4,887,7812018Revenue 2019: $3,271,457Expenses 2019: $3,548,395Net Income 2019: -$276,9382019Revenue 2020: $5,982,805Expenses 2020: $4,662,199Net Income 2020: $1,320,6062020Revenue 2021: $4,664,421Expenses 2021: $6,196,010Net Income 2021: -$1,531,5892021Revenue 2022: $6,087,396Expenses 2022: $6,298,697Net Income 2022: -$211,3012022Revenue 2023: $5,806,016Expenses 2023: $6,279,609Net Income 2023: -$473,5932023Revenue 2024: $6,421,183Expenses 2024: $7,359,118Net Income 2024: -$937,9352024

Highlighted filing

2024

Revenue$6,421,183
Expenses$7,359,118
Net Income-$937,935
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$28,329,525
Liabilities
$6,476,272
Net assets
$21,853,253
Revenue
$6,421,183
Expenses
$7,359,118
Net income
-$937,935
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$28.3$6.48$21.9$6.42$7.36$0.94
2023Detailed filing. Detailed filing data is available for this year.$30.1$7.30$22.8$5.81$6.28$0.47
2022Detailed filing. Detailed filing data is available for this year.$31.0$7.69$23.3$6.09$6.30$0.21
2021Detailed filing. Detailed filing data is available for this year.$31.7$8.18$23.5$4.66$6.20$1.53
2020Detailed filing. Detailed filing data is available for this year.$34.3$9.29$25.0$5.98$4.66$1.32
2019Summary only. Only limited summary data is available for this year.$30.2$6.51$23.7$3.27$3.55$0.28
2018Detailed filing. Detailed filing data is available for this year.$29.7$5.75$24.0$6.22$1.34$4.89
2017Detailed filing. Detailed filing data is available for this year.$20.3$6.00$14.3$13.1$1.00$12.1
2016Detailed filing. Detailed filing data is available for this year.$2.66$0.47$2.19$1.38$0.19$1.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$7,159,331
Mission and Program Overview

Mission

To grow the game of golf through access to improved public golf and professional golf instruction programming including focused activities for youth and persons with diabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$28,218,395$27,103,024▼ $1,115,371
Loans From Officers Directors$3,800,000$3,800,000→ $0
Pledges and Grants Receivable$795,976$377,506▼ $418,470
Cash and Non-Interest-Bearing Accounts$239,127$232,085▼ $7,042
Inventories for Sale or Use$187,215$158,376▼ $28,839
Accounts Receivable$144,090$97,938▼ $46,152
Prepaid Expenses and Deferred Charges$85,019$97,238▲ $12,219
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Total Assets$30,092,912$28,329,525▼ $1,763,387
Other Assets Total$423,090$263,358▼ $159,732
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,092,252$1,482,388▼ $609,864
Deferred Revenue$495,046$488,689▼ $6,357
Accounts Payable and Accrued Expenses$486,496$435,820▼ $50,676
Other Liabilities$427,930$269,375▼ $158,555
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$7,301,724$6,476,272▼ $825,452
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,786,488$21,848,553▼ $937,935
Net Assets With Donor Restrictions$4,700$4,700→ $0
Total Net Assets Fund Balance$22,791,188$21,853,253▼ $937,935
Total Liabilities and Net Assets / Fund Balance$30,092,912$28,329,525▼ $1,763,387

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,093,332$4,305,388$20,398,720
Leasehold Improvements$9,072,428$2,419,848$11,492,276
Equipment$1,914,031$419,990$2,334,021
Other Land Buildings$23,233-$23,233

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,700$0-$0$4,700
2023$4,700$0-$0$4,700
2022$90,300$0-$85,600$4,700
2021$185,020$0-$94,720$90,300
2020$687,940$2,417,682-$2,920,602$185,020
Compensation and Service Providers
Top Officer Pay32nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason KuiperDirector of InstructionFT$58,696$177,495$236,191
Daniel FowlerGolf InstructorFT$5,984$150,022$156,006
Josh DealGeneral ManagerFT$132,270$23,686$155,956
Kyle MacdonaldDirector of AgronomyFT$132,472$19,589$152,061
Tonya DanckaertGolf InstructorFT$134,671-$134,671
Stefan Leonce BlainGolf InstructorFT$124,117$9,901$134,018

Board Members and Trustees

NameTitle
Chuck PalmerChairman
Martin J ElgisonPresident
Bert EllisBoard Member
Bill BlalockBoard Member
Brian AlbertsonBoard Member
Byron KirkpatrickBoard Member
Chad KellyBoard Member
David StewartBoard Member
Emily Thomas KendrickBoard Member
Henry KellyBoard Member
Joia JohnsonBoard Member
Mark KesslerBoard Member
Mark MongellBoard Member
Mark RuscheBoard Member
Matt VanderpoolBoard Member
Ryan TeagueBoard Member
Sam HatcherBoard Member
Scott GearyBoard Member
Stuart CarringtonBoard Member
Traci MessierBoard Member
Trey KilpatrickBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Bobby Jones LinksManagement Services6716 JAMESTOWN DRIVE, Alpharetta, GA 30005$162,800
Addison SmithHvac Repair101 PARKWOOD CIRCLE, Carrollton, GA 30117$118,903
Revenue and Support

Revenue Composition

Contributions and Grants
$354,676
Program Service Revenue
$4,636,845
Investment Income
$0
Other Revenue
$1,429,662
All Other Contributions
$323,498
Change in Net Assets
$-937,935

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,421,183
Revenue Not Reported on Form 990
$738,148
Total Revenue per Audited Statements
$7,159,331
Total Revenue per Form 990
$6,421,183
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,706,251
Salaries, Compensation, and Employee Benefits$3,631,787
Total Fundraising Expense$27,963
Professional Fundraising Fees$21,080
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,867,972$105,337-$2,973,309
Depreciation Depletion$1,369,939$28,057-$1,397,996
Office Expenses$322,445$7,383$27$329,855
Payroll Taxes$264,705$13,932-$278,637
Occupancy$248,075$12,440-$260,515
Current Officers, Directors, Trustees, and Key Employees$228,113$8,078-$236,191
Interest$170,651--$170,651
Fees for Services Management-$162,800-$162,800
Other Expenses$147,842$47-$147,842
Insurance$140,926$5,757-$146,683
Other Employee Benefits$143,650--$143,650
All Other Expenses$87,265-$6,856$94,121
Advertising$75,868--$75,868
Fees for Services Accounting-$43,250-$43,250
Fees for Services Legal-$26,812-$26,812
Travel$21,725$708-$22,433
Fees for Services Professional Fundraising--$21,080$21,080
Total Functional Expenses$6,903,493$427,662$27,963$7,359,118

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,097,266
Expenses per Audited Statements$7,359,118
Total Expenses per Form 990$7,359,118
Expenses Not Reported on Form 990$738,148
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$21,080
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Brick Campaign$31,178---
Total Events$31,178---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$3,800,000$3,800,000→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rou Liabilities - Financing$180,079
Rou Liabilities - Operating$89,296
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Part VI, Line 2

“Chad kelly and ryan teague have a business relationship.”

Part VI, Line 3

“Affiniti Golf Partners (D/B/A BOBBY JONES LINKS) provides turnkey management services to the Foundation. Affiniti Golf Partners manages the golf course operations; this includes maintaining equipment, supplies and insurance coverage, as well as, managing employees, payroll and marketing for the course. Total management fees paid to Affiniti Golf Partners in 2024 were $162,800.”

Part VI, Line 11A

“The Form 990 is prepared by an outside accountant and is provided to the Board of Directors for review before it is filed.”

Part VI, Line 12

“All directors are required to disclose conflicts of interest. The president of the Foundation monitors compliance with the policy.”

Part VI, Line 15

“The Foundation does not compensate directors.”

Part VI, Line 19

“The conflict of Interest Policy is made available upon request.”

Filing and Contact Details

Filer

Filer Name
Bobby Jones Golf Course Foundation Inc
EIN
81-0778972
In Care Of
% CHAD KELLY
Phone
4049154574
Address
2205 NORTHSIDE DR NW, Atlanta, GA 30305

Signing Officer

Name
Chuck Palmer
Title
Chairman
Phone
4049154574
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chuck Palmer
Formed
2015
Legal Domicile
Ga
Voting Board Members
21
Independent Board Members
20
Employees
207
Volunteers
20

Preparer

Firm
Smith & Howard Advisory LLC
Address
271 17TH STREET NW SUITE 2100, ATLANTA, GA 30363
Preparer
Sabre Linahan
Phone
4048746244
Supplemental Narrative

Additional Explanations

Part V, Line 2

“Bobby jones golf course foundation, inc. Has delegated all payroll management duties to affiniti golf partners (d/b/a bobby jones links). The management company, affiniti golf partners, is responsible for all payroll compliance reporting including but not limited to filing all required federal employment tax returns and issuing forms w-2 annually to individual employees.”

Financial Statement Notes

Schedule D, Part V

“The Foundation did not receive any restricted contributions during the year. No contributions were released from restriction during 2024.”

Schedule D, Part VI

“$23,233 of other in part vi relates to construction in process.”

Schedule D, Part XI & XII, LINE 2D

“$539,206 cost of goods sold is netted with Food & Beverage Revenue $198,942 cost of goods sold is netted with Merchandise Revenue ----------- $738,148”

Schedule D, Part X, Question 2

“The Foundation is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and, therefore, no provision or liability for income taxes is included in the accompanying financial statements. The Foundation annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Foundation takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Foundation is subject to examination by federal and state taxing authorities. In general, the Foundation is no longer subject to tax examinations for tax years ending before December 31, 2021.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR OF INSTRUCTION
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IRS990/MissionDesc0THE BOBBY JONES GOLF COURSE FOUNDATION IS A NON-PROFIT ORGANIZATION COMMITTED TO GROWING THE GAME OF GOLF THROUGH ACCESS TO IMPROVED PUBLIC GOLF AND PROFESSIONAL GOLF INSTRUCTION AND PROGRAMMING. OUR NEW FACILITY WHICH OPENED IN 2018, INCLUDES: -THE RENOVATION OF THE CURRENT 18 HOLES OF 5,800 YARDS INTO A 9 HOLE REVERSIBLE COURSE, DESIGNED BY BOB CUPP TO PROVIDE 18 UNIQUE HOLES OF UP TO 7,500 YARDS WITH A WIDE RANGE OF TEES FOR JUNIORS THROUGH ELITE PLAYERS. -A NEW TWO-ENDED, DRIVING RANGE AND A STATE-OF-THE-ART INSTRUCTIONAL CENTER. -PROGRAMMING AND INSTRUCTION BY EXPERIENCED GOLF PROFESSIONALS DESIGNED TO MAKE THE GAME MORE ENJOYABLE. -9-HOLE "WEE LINKS" OF 50-70 YARD HOLES DESIGNED BY BOB CUPP FOR JUNIORS. -A NEW PRACTICE FACILITY FOR GEORGIA STATE UNIVERSITY WOMEN'S AND MEN'S GOLF TEAMS. BENEFITS OF THE PROJECT: -CREATE A COURSE AND FACILITY THAT HONORS THE MEMORY AND LEGACY OF BOBBY JONES. -TURN AN OBSOLETE, DANGEROUS, 18-HOLE, 5,800 YARD PUBLIC COURSE INTO A REVERSIBLE, 9 HOLE GE
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