2024-02-06T10:09:54-06:00 2023-10-31 111986323 MARCUM LLP 100 WESTMINSTER STREET SUITE 500 PROVIDENCE RI 02903 990 2022-11-01 222500471 RHODE ISLAND GOLF ASSOCIATION RHOD 4012721350 1 BUTTONHOLE DRIVE PROVIDENCE RI 02909 ROBERT WARD EXECUTIVE DIRECTOR 4012721350 2024-02-02 1 ROBERT WARD 999009999 1 DAVID FONTAINE P00011053 4016004500 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT WARD 1 BUTTONHOLE DRIVE PROVIDENCE RI 02909 1420636 0 X WWW.RIGALINKS.ORG X 1902 RI ORGANIZATION WAS FORMED TO PROMOTE AND ADVANCE THE GAME OF GOLF IN THE STATE OF RHODE ISLAND THROUGH CONDUCTING AMATEUR GOLF TOURNAMENTS AND RELATED ACTIVITIES, AS WELL AS TO PROVIDE EDUCATIONAL OPPORTUNITIES RELATED TO THE SPORT FOR MEN, WOMEN AND YOUTH. 29 29 10 0 5800 0 46491 35492 1271486 1273120 13702 6610 25833 26251 1357512 1341473 0 0 0 0 577337 638126 0 0 0 675100 709916 1252437 1348042 105075 -6569 855116 919026 61466 127051 793650 791975 X ORGANIZATION WAS FORMED TO PROMOTE AND ADVANCE THE GAME OF GOLF IN THE STATE OF RHODE ISLAND THROUGH CONDUCTING AMATEUR GOLF TOURNAMENTS AND RELATED ACTIVITIES, AS WELL AS TO PROVIDE EDUCATIONAL OPPORTUNITIES RELATED TO THE SPORT FOR MEN, WOMEN AND YOUTH. 0 0 1161673 648170 GOLF TOURNAMENTS- EXPENSES TO ORGANIZE, ADMINISTER AND RUN TOURNAMENTS TO ACHIEVE THE EXPRESS OBJECTIVE WHICH IS TO PROMOTE AND ADVANCE THE GAME OF GOLF IN THE STATE OF RHODE ISLAND THROUGH CONDUCTING AMATEUR GOLF TOURNAMENTS AND RELATED ACTIVITIES, AS WELL AS TO PROVIDE EDUCATIONAL OPPORTUNITIES RELATED TO THE SPORT FOR MEN, WOMEN AND YOUTH. 28936 492489 HANDICAP CARDS ARE A COMPUTERIZED RATING SERVICE WHICH ADJUSTS EACH GOLFERS HANDICAP TAKING INTO ACCOUNT THE RELATIVE DIFFICULTY OF EACH COURSE PLAYED ON. THE ACCOMPLISHMENT IS THAT IT ALLOWS THE PARTICIPANT TO FAIRLY COMPETE NO MATTER WHAT COURSE THEY ARE PLAYING AGAINST OTHER GOLFERS THUS CREATING A MORE ENJOYABLE EXPERIENCE IN LINE WITH THE MISSION OF THE ORGANIZATION TO PROMOTE THE SPORT OF GOLF. THEY ARE CHARGED A FEE FOR THIS RANKING SERVICE BECAUSE THE ORGANIZATION IS CHARGED A FEE BY THE USGA WHICH DEVELOPED THE SYSTEM. 132461 MEMBERSHIP CARDS ARE FEES THAT PARTICIPANTS PAY TO JOIN THE ORGANIZATION IN ORDER TO GAIN THE BENEFITS SUCH AS ACCESS TO THE COURSES, COMPETITIVE EVENTS AND MEETING FELLOW MEMBERS. 20451 OTHER AMOUNT OF MISCELLANEOUS REVENUES ASSOCIATED WITH PROMOTION OF THE SPORT OF GOLF. 20451 1190609 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 17 0 10 1 1 1 0 0 0 0 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 RI X ROBERT WARD 4012721350 1 BUTTON HOLE DRIVE PROVIDENCE RI 02909 EJ WHOLEY SECRETARY 1.00 X 0 0 0 DR MICHAEL M GOODING 1ST VICE PRESIDENT 1.00 X 0 0 0 JACOB C GAFFEY PRESIDENT 1.00 X 0 0 0 DENNIS B TRIPODI TREASURER 1.00 X 0 0 0 ROBERT WARD EXECUTIVE DIRECTOR 40.00 X 132343 0 12155 JOSEPH V NAPOLI 2ND VICE PRESIDENT 1.00 X 0 0 0 132343 0 12155 1 0 0 0 0 9700 16000 9792 35492 TOURNAMENT INCOME 713910 648170 648170 GOLF HANDICAP NETWORK 713910 492489 492489 MEMBERSHIP CARDS 713910 132461 132461 1273120 9853 9853 75920 79163 -3243 -3243 -3243 OTHER REVENUE 713910 20451 20451 SCORE BOARD RENTAL 713910 5800 5800 26251 1341473 1293571 5800 6610 151681 148642 3039 317753 276998 40755 23173 17380 5793 105263 95789 9474 40256 36633 3623 14504 7252 7252 10000 10000 1404 1404 25604 19202 6402 4675 3506 1169 12325 9244 3081 31200 23400 7800 3803 3803 17833 14768 3065 1048 1048 27494 27494 16368 8183 8185 SCOREBOARD RENTAL EXPEN 1687 1687 TOURNAMENT EXPENSE 443176 443176 GHIN EXPENSE 28936 28936 GOLF APPRECIATION DINNE 12834 9625 3209 57025 39933 17092 1348042 1190609 157433 0 79587 348169 442669 30391 30350 26666 11763 275112 142822 159711 132290 210203 214922 389 87032 855116 919026 29136 21612 22055 7503 10275 97936 61466 127051 X 780359 778534 13291 13441 793650 791975 855116 919026 -6569 4894 0 X X 1 X 0 1 0 X 24400 106600 111500 191433 167953 601886 1072514 969619 1108331 1137126 1150859 5438449 1096914 1076219 1219831 1328559 1318812 6040335 0 0 0 6040335 16328 28962 13828 13702 9853 82673 16328 28962 13828 13702 9853 82673 1113242 1105181 1233659 1342261 1328665 6123008 0.98650 0.98380 0.01350 0.01620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 10000 1338042 1348042 209804 52451 0 0 171943 186833 200244 209804 768824 1153236 10000 10000 10000 10000 40000 42986 46708 50061 52451 192206 288309 22518 3612 18906 252594 139210 113384 132290 TEE MARKERS - NET 316 RIGHT OF USE LEASE ASSET 86716 87032 400 DUE TO JOHN BURKE FUND 10820 OPERATING LEASE LIABILITY 86716 97936 X PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME AT BOTH THE STATE AND FEDERAL LEVELS. FOR THE YEARS ENDED OCTOBER 31, 2023 AND 2022, THERE WAS NO UNRELATED BUSINESS ACTIVITIES. THE ASSOCIATION EVALUATES ALL SIGNIFICANT TAX POSITIONS. AS OF OCTOBER 31, 2023 AND 2022, THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. FORM 990, PART VI, SECTION B, LINE 11B A THOROUGH REVIEW OF THE FORM 990 IS CONDUCTED BY THE PRESIDENT, TREASURER, AND EXECUTIVE DIRECTOR AND APPROVED FOR SUBMISSION BY THEM. THE ORGANIZATION'S FINANCIAL CONDITION IS REVIEWED IN A CONDENSED FORMAT BY ALL BOARD MEMBERS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 15A ALL HIRING AND COMPENSATION ISSUES RELATED TO ABOVE-NAMED POSITIONS ARE REVIEWED AND APPROVED BY THE DIRECTORS (MEMBERS OF THE GOVERNING BODY). IN THE CASE OF THE EXECUTIVE DIRECTOR, THIS IS BASED ON THE RECOMMENDATIONS AN AD-HOC SUB-COMMITTEE OF THE BOARD WHO ACCUMULATED INFORMATION CONCERNING QUALIFICATIONS AND COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF ALL GOVERNING DOCUMENTS, POLICIES AND PROCEDURES AND FINANCIAL STATEMENTS ARE APPROVED BY THE GOVERNING BODY AND MAINTAINED IN A COMMON LOCATION AT 1 BUTTONHOLE DRIVE, PROVIDENCE, RI 02909. THIS LOCATION IS AVAILABLE TO MEMBERS OF THE GOVERNING BODY, EMPLOYEES AND MEMBERS OF THE PUBLIC BY APPOINTMENT. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR