Liabilities / Assets
19th percentile
Tied with the lowest-debt nonprofits in its peer group.
Junior Golf Association of Arizona
EIN 86-0933102 • 501(c)3 • Phoenix, AZ
Profile
The foundation is a supporting organization to junior golf association of arizona, inc.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
20th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
91st percentile
Higher net margin than 91% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 34.9% of source-year revenue.
Asset Growth
78th percentile
Faster asset growth than 78% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Balance Sheet
Assets
Up$1,646,866
Up $258,841 (+19%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$1,646,866
Up $258,841 (+19%) from 2023
Revenue
Up$415,561
Up $227,907 (+121%) from 2023
Expenses
Up$187,478
Up $49,414 (+36%) from 2023
Net Income
Up$228,083
Up $178,493 (+360%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,646,866
- Liabilities
- $0
- Net assets
- $1,646,866
- Revenue
- $415,561
- Expenses
- $187,478
- Net income
- $228,083
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Aug 22, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $711,001
Mission and Program Overview
Mission
The corporation initially intends to raise funds for junior golf association of arizona, a non-profit corporation.
The foundation is a supporting organization to junior golf association of arizona, inc.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,381,050 | $1,528,458 | ▲ $147,408 |
| Savings and Temporary Cash Investments | - | $98,173 | - |
| Cash and Non-Interest-Bearing Accounts | $6,975 | $20,235 | ▲ $13,260 |
| Total Assets | $1,388,025 | $1,646,866 | ▲ $258,841 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $686,746 | $1,030,511 | ▲ $343,765 |
| Net Assets With Donor Restrictions | $701,279 | $616,355 | ▼ $84,924 |
| Total Net Assets Fund Balance | $1,388,025 | $1,646,866 | ▲ $258,841 |
| Total Liabilities and Net Assets / Fund Balance | $1,388,025 | $1,646,866 | ▲ $258,841 |
Compensation and Service Providers
Employees
| Name | Title | Other | Total |
|---|---|---|---|
| Scott Mcnevin | President/sec/treas | $144,984 | $144,984 |
Board Members and Trustees
| Name | Title |
|---|---|
| John M Holliman Iii | Chairman |
| Alex Clark | Director |
| George Getz | Director |
| Gregg Tryhus | Director |
| Karie Dozer | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $359,011
- Program Service Revenue
- $4,107
- Investment Income
- $52,443
- Other Revenue
- $0
- All Other Contributions
- $284,011
- Change in Net Assets
- $228,083
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $120,178 |
| Grants and Similar Amounts Paid | $59,100 |
| Total Fundraising Expense | $15,518 |
| Salaries, Compensation, and Employee Benefits | $8,200 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $34,100 | - | - | $34,100 |
| Grants to Domestic Orgs | $25,000 | - | - | $25,000 |
| All Other Expenses | $20,210 | - | $2,698 | $22,908 |
| Other Expenses | $14,796 | - | $12,820 | $12,820 |
| Other Salaries and Wages | $5,740 | $2,460 | - | $8,200 |
| Fees for Service Investment Mgmnt Fees | - | $5,514 | - | $5,514 |
| Insurance | - | $1,410 | - | $1,410 |
| Total Functional Expenses | $162,576 | $9,384 | $15,518 | $187,478 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Junior Golf Association of Arizona Inc | Phoenix, AZ | 501c(3) | To Support Girls Golf of Phoenix Programming | $20,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- 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
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 8B
“The foundation does not have committees separate from the board of directors.”
Form 990, Part VI, Section B, Line 11B
“The form 990 will be provided to all board members prior to filing. The board members will be given the opportunity to ask questions prior to filing. The executive director will review the form 990 prior to filing.”
Form 990, Part VI, Section B, Line 12C
“The foundation follows the conflict of interest policy of the junior golf association of arizona, inc. Which addresses the consideration of potential conflicts of interest by the board of directors. Board members are required to disclose any potential conflicts of interest when they arise. Also, if there is a conflict of interest, the individual involved must abstain from voting on any related action.”
Form 990, Part VI, Section B, Line 15
“The foundation does not compensate any individuals.”
Form 990, Part VI, Section C, Line 19
“The foundation makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Junior Golf Association of Arizona
- EIN
- 86-0933102
- Phone
- 6029446168
- Address
- 5555 EAST KARSTEN WAY SUITE 9, PHOENIX, AZ 85008
Signing Officer
- Name
- Scott Mcnevin
- Title
- Treasurer
- Phone
- 6029446168
- Signed
- 2025-08-22
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Scott Mcnevin
- Formed
- 2000
- Legal Domicile
- Az
- Voting Board Members
- 6
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- Baker Tilly Advisory Group Lp
- Address
- 2055 E WARNER RD STE 101, TEMPE, AZ 85284
- Preparer
- Colette Kamps
- Phone
- 4808394900
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Junior expenses-golf course fees: program service expenses 10,694. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,694. Tee prizes/trophies/awards: program service expenses 6,705. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,705. Miscellaneous fundraising expenses: program service expenses 0. Management and general expenses 0. Fundraising expenses 2,698. Total expenses 2,698. Entry processing fees: program service expenses 1,429. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,429. Meals and travel: program service expenses 791. Management and general expenses 0. Fundraising expenses 0. Total expenses 791. Staff uniforms: program service expenses 591. Management and general expenses 0. Fundraising expenses 0. Total expenses 591.”
FORM 990, PART XII, LINE 2C:
“The process has not changed from the prior year.”
Financial Statement Notes
PART X, LINE 2:
“Jgaa foundation recognizes uncertainty in income taxes in the financial statements when it is more likely than not that the positions will not be sustained upon examination by the tax authorities. As of december 31, 2024 jgaa foundation had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.”
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| IRS990/Desc | 0 | THE BUILD A TEAM PROGRAM ENCOURAGES PARTICIPATION IN GOLF BEGINNING AT THE HIGH SCHOOL LEVEL. MOST OF ARIZONA'S HIGH SCHOOLS DO NOT HAVE THRIVING GIRLS' GOLF TEAMS POPULATED BY EXPERIENCED TEENAGED GIRL GOLFERS. RESOURCES AND EXPERIENCED COACHES ARE LIMITED. WE POWERFULLY AND POSITIVELY IMPACT PARTICIPATION IN GOLF AS A TEAM SPORT BY GIRLS IN ARIZONA HIGH SCHOOLS BY CREATING THE OPPORTUNITY FOR GIRLS TO LEARN THE GAME FROM PROFESSIONAL INSTRUCTORS, SUPPORTING THE WORK OF DEDICATED COACHES FINANCIALLY AND EMOTIONALLY, AND ENCOURAGING THE LONG-TERM SUPPORT OF THE COMMUNITY.(CONTINUED ON SCHEDULE O)THE FOUNDATION FUNDS/HELPS COVER EXPENSES FOR ARIZONA JUNIOR GIRLS TO COMPETE IN NATIONAL JUNIOR GOLF TOURNAMENTS. EXPENSES INCLUDE TOURNAMENT ENTRY FEES, FLIGHTS, HOTEL ROOMS, RENTAL CARS, ETC. THE FOUNDATION FUNDS/HELPS COVER EXPENSES FOR ARIZONA GIRLS TO COMPETE IN NATIONAL TRAVELING TEAMS EVENTS, SPECIFICALLY THE GIRLS JUNIOR AMERICA'S CUP. JGAA CONDUCTS THE JOANNE WINTER SILVER BELLE CHAMPIONSHIP WHICH ISS AN ALL WOMENS/GIRLS GOLF TOURNAMENT, HOSTED IN ARIZONA, DECEMBER 28-30 ANNUALLY ( HTTP://WWW.AZSILVERBELLE.COM/) |
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| IRS990/RelatedOrganizationsAmt | 0 | 75000 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE ORGANIZATION HAD 6 BOARD MEMBERS DURING 2024, 1 OF WHOM SERVED ON THE BOARD OF DIRECTORS OF THE SUPPORTED ORGANIZATION. THE SUPPORTED ORGANIZATION HAD 10 BOARD MEMBERS DURING 2024. IN ADDITION, THE EXECUTIVE DIRECTOR SERVES AS THE EXECUTIVE DIRECTOR FOR BOTH ENTITIES. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART IV, SECTION C |
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| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
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| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
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| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | JUNIOR GOLF ASSOCIATION OF ARIZONA INC |
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| IRS990ScheduleA/SupportingOrgType2Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 20000 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | JGAA FOUNDATION RECOGNIZES UNCERTAINTY IN INCOME TAXES IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITIONS WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF DECEMBER 31, 2024 JGAA FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
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| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
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| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc | 0 | GOLF TEAMS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 21 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 20000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501C(3) |
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| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | TO SUPPORT GIRLS GOLF OF PHOENIX PROGRAMMING |
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| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 10888 NORTH 19TH AVE |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | PHOENIX |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 85029 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION MAKES DONATIONS TO ITS SUPPORTED ORGANIZATION, JUNIOR GOLF ASSOCIATION OF ARIZONA. ALSO, THE FOUNDATION AWARDS SCHOLARSHIPS TO JUNIOR GOLFERS WHO PARTICIPATE IN THE FOUNDATION'S PROGRAMS. THE SCHOLARSHIP AWARD IS BASED ON AN APPLICATION PROCESS. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
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| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION DOES NOT HAVE COMMITTEES SEPARATE FROM THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FORM 990 WILL BE PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. THE BOARD MEMBERS WILL BE GIVEN THE OPPORTUNITY TO ASK QUESTIONS PRIOR TO FILING. THE EXECUTIVE DIRECTOR WILL REVIEW THE FORM 990 PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FOUNDATION FOLLOWS THE CONFLICT OF INTEREST POLICY OF THE JUNIOR GOLF ASSOCIATION OF ARIZONA, INC. WHICH ADDRESSES THE CONSIDERATION OF POTENTIAL CONFLICTS OF INTEREST BY THE BOARD OF DIRECTORS. BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST WHEN THEY ARISE. ALSO, IF THERE IS A CONFLICT OF INTEREST, THE INDIVIDUAL INVOLVED MUST ABSTAIN FROM VOTING ON ANY RELATED ACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FOUNDATION DOES NOT COMPENSATE ANY INDIVIDUALS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | JUNIOR EXPENSES-GOLF COURSE FEES: PROGRAM SERVICE EXPENSES 10,694. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,694. TEE PRIZES/TROPHIES/AWARDS: PROGRAM SERVICE EXPENSES 6,705. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,705. MISCELLANEOUS FUNDRAISING EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,698. TOTAL EXPENSES 2,698. ENTRY PROCESSING FEES: PROGRAM SERVICE EXPENSES 1,429. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,429. MEALS AND TRAVEL: PROGRAM SERVICE EXPENSES 791. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 791. STAFF UNIFORMS: PROGRAM SERVICE EXPENSES 591. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 591. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
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| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
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| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | SUPPORT OF GOLF PROGRAMS FOR YOUTH IN ARIZONA |
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| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 187478 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1646866 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 144984 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 5555 EAST KARSTEN WAY SUITE 9 |
| IRS990/USAddress/CityNm | 0 | PHOENIX |
| IRS990/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/USAddress/ZIPCd | 0 | 85008 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.JGAA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SCOTT MCNEVIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6029446168 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | JUNIOR GOLF ASSOCIATION OF ARIZONA |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | FOUNDATION |
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