UNITED STATES GOLF ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: UNITED STATES GOLF ASSOCIATION (EIN 13-1427105)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-09-17
IRS object ID: 202412619349300831
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-09-17T12:14:18-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	991856619	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GRANT THORNTON ADVISORS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	757 THIRD AVENUE 3RD FLOOR	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	100172013	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	131427105	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	UNITED STATES GOLF ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	UNIT	BusinessNameControlTxt
Phone	9082342300	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	77 LIBERTY CORNER ROAD	AddressLine1Txt
City	LIBERTY CORNER	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	07938	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SUSAN PIKITCH	PersonNm
Person Title	CHIEF FINANCIAL OFFICER	PersonTitleTxt
Phone	9082342300	PhoneNum
Signature	2024-09-17	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DANIEL ROMANO	PreparerPersonNm
PTIN	P00504182	PTIN
Phone	2125990100	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-08-08 14:25:15Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	USGA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	MICHAEL WHAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	77 LIBERTY CORNER ROAD	AddressLine1Txt
City	LIBERTY CORNER	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	07938	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$784,709,243	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.USGA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1894	FormationYr
Legal Domicile State	DE	LegalDomicileStateCd
Activity Or Mission	SEE SCHEDULE O	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	452	TotalEmployeeCnt
Total Volunteers	5000	TotalVolunteersCnt
Total Gross UBI	$2,816,195	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$46,136,345	PYContributionsGrantsAmt
CY Contributions Grants	$55,383,725	CYContributionsGrantsAmt
PY Program Service Revenue	$157,132,567	PYProgramServiceRevenueAmt
CY Program Service Revenue	$172,490,310	CYProgramServiceRevenueAmt
PY Investment Income	$17,084,565	PYInvestmentIncomeAmt
CY Investment Income	-$27,995,474	CYInvestmentIncomeAmt
PY Other Revenue	$14,546,658	PYOtherRevenueAmt
CY Other Revenue	$11,751,483	CYOtherRevenueAmt
PY Total Revenue	$234,900,135	PYTotalRevenueAmt
CY Total Revenue	$211,630,044	CYTotalRevenueAmt
PY Grants And Similar Paid	$9,377,503	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$8,064,438	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$58,048,374	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$64,505,158	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$104,850	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$116,550	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$116,550	CYTotalFundraisingExpenseAmt
PY Other Expenses	$195,663,807	PYOtherExpensesAmt
CY Other Expenses	$217,573,366	CYOtherExpensesAmt
PY Total Expenses	$263,194,534	PYTotalExpensesAmt
CY Total Expenses	$290,259,512	CYTotalExpensesAmt
PY Revenues Less Expenses	-$28,294,399	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$78,629,468	CYRevenuesLessExpensesAmt
Total Assets BOY	$791,037,411	TotalAssetsBOYAmt
Total Assets EOY	$822,759,640	TotalAssetsEOYAmt
Total Liabilities BOY	$161,012,525	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$170,113,036	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$630,024,886	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$652,646,604	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE UNITED STATES GOLF ASSOCIATION CHAMPIONS AND ADVANCES THE GAME OF GOLF. IT SERVES MILLIONS OF GOLFERS AND THOUSANDS OF GOLF COURSES BOTH WITHIN THE UNITED STATES AND AROUND THE WORLD THROUGH PROGRAMS AND SERVICES THAT PROMOTE A THRIVING, WELCOMING AND SUSTAINABLE GAME.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$202,459,774	ExpenseAmt
Grant	$292,117	GrantAmt
Revenue	$160,317,204	RevenueAmt
Desc	SHOWCASESEE SCHEDULE OSHOWCASE:THE USGA CONDUCTS CHAMPIONSHIPS THAT CELEBRATE ATHLETICISM AT THE HIGHEST LEVEL OF THE GAME FOR BOTH PROFESSIONAL AND AMATEUR PLAYERS AND INSPIRES GOLFERS WORLDWIDE TO PLAY AND ENJOY THE GAME. IT CONDUCTS THE UNITED STATES OPEN, UNITED STATES WOMEN'S OPEN, UNITED STATES SENIOR OPEN, UNITED STATES SENIOR WOMEN'S OPEN CHAMPIONSHIPS AND THE UNITED STATES ADAPTIVE OPEN, WHICH ARE OPEN TO PROFESSIONAL AND AMATEUR GOLFERS AROUND THE WORLD. THE USGA ALSO ANNUALLY CONDUCTS 10 NATIONAL AMATEUR CHAMPIONSHIPS AND SUPPORTS SEVERAL INTERNATIONAL COMPETITIONS. THE USGA PROMOTED THE GAME AT ITS HIGHEST LEVEL THROUGH A VARIETY OF DIFFERENT MEANS INCLUDING NATIONAL AND INTERNATIONAL TELEVISION AND RADIO BROADCASTS, AND DIGITAL AND SOCIAL MEDIA PLATFORMS. ADDITIONALLY, THE USGA SUPPORTS TEAMS FOR SEVERAL INTERNATIONAL AMATEUR GOLF CHAMPIONSHIPS, PROVIDING OPPORTUNITIES FOR AMERICAN ATHLETICS TO COMPETE IN GLOBAL EVENTS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$20,565,978	ExpenseAmt
Grant	$5,175,139	GrantAmt
Revenue	$5,642,691	RevenueAmt
Desc	ADVANCESEE SCHEDULE OWE ADVANCE THE GAME TO ENABLE A FUTURE THAT IS EVEN BETTER THAN THE GAME WE PLAY TODAY. THIS MEANS ENSURING THAT GOLFERS OF ALL RACES, GENDERS AND AGES HAVE ACCESS AND FEEL WELCOME. THIS STARTS WITH JUNIORS AND CONTINUES THROUGH A GOLFER'S LIFETIME JOURNEY IN THE GAME. WE'RE PASSIONATELY PURSUING A BETTER ON-COURSE GOLF EXPERIENCE THROUGH OUR GREEN SECTION IMPROVING THE COST OF THE GAME, THE TIME IT TAKES TO PLAY AND ENJOYMENT WITH FEWER RESOURCES. WE'RE THE BIGGEST INVESTOR IN GOLF'S FUTURE BY HELPING COURSES MANAGE WATER, FUEL, RESOURCES, BY FUNDING NEARLY $1.5 MILLION ANNUALLY IN RESEARCH GRANTS TO ADVANCE TURFGRASS SCIENCE.THE USGA GREEN SECTION OFFERS PRODUCTS AND SERVICES THAT DIRECTLY IMPROVE THE GOLFER EXPERIENCE AND ADVANCE GOLF FACILITIES, INCLUDING THE DEVELOPMENT OF MEASUREMENT AND DECISION-MAKING TOOLS. COURSE CONSULTING SERVICES OFFERED TO GOLF COURSES PROVIDE EXPERTISE TO FACILITIES WITH THE PURPOSE OF ADVANCING THEIR GOLF COURSE FACILITY THROUGH AGRONOMICAL, ENVIRONMENTAL AND ECONOMIC BEST PRACTICES. THE GREEN SECTION ALSO PROVIDES EDUCATIONAL RESOURCES ON ISSUES INVOLVING THE GAME THROUGH THE GREEN SECTION RECORD, SPEAKING ENGAGEMENTS, AND CONFERENCES. THROUGH AN ANNUAL INVESTMENT IN AN EXTENSIVE RESEARCH PROGRAM, THE USGA FUNDS PROJECTS THAT IMPROVE THE GOLFER EXPERIENCE WHILE REDUCING GOLF COURSE CONSUMPTION OF KEY RESOURCES. THE USGA DELIVERS ON ITS MISSION TO CHAMPION AND ADVANCE THE GAME THROUGH VARIOUS EFFORTS TO IMPROVE DIVERSITY, EQUITY AND INCLUSION IN GOLF. SEVERAL 2023 PROGRAMS AND INVESTMENTS HAVE FUELED THIS WORK, BEGINNING WITH INTERNAL RECRUITMENT PROGRAMS TO HIRE USGA PART TIME, TEMPORARY AND FULL-TIME STAFF WITHIN DIVERSE COMMUNITIES. THE USGA'S PJ BOATWRIGHT PROGRAM HAS ALSO OPENED MORE THAN 180 PAID INTERNSHIPS IN THE GAME OF GOLF, PROVIDING IN-DEPTH WORK EXPERIENCES FOR PEOPLE OF DIVERSE BACKGROUNDS, AND HAVE INITIATED GRANTS PROGRAMS LIKE THE USGA FIRST TEE IDEA (INCLUSION, DIVERSITY, EQUITY AND ACCESSIBILITY) GRANTS AND LPGA/USGA GIRLS GOLF LOCAL CHAPTER GRANTS TO FUND LOCAL JUNIOR PROGRAMS IN UNDERSERVED COMMUNITIES. THE USGA SUPPORTS PATHWAYS INTERNSHIP, A ONE-WEEK IMMERSIVE TRAINING PROGRAM DURING U.S. OPEN WEEK TO PROVIDE 20 COLLEGIATE AND GRADUATE STUDENTS FROM DIVERSE BACKGROUNDS AN OPPORTUNITY TO EXPLORE THE MANY CAREER PATHWAYS IN GOLF. THE USGA IS ALSO ONE OF THE PRIMARY FUNDING SOURCES FOR MAKE GOLF YOUR THING, A COLLABORATIVE PROGRAM AMONG GOLF'S LEADING ORGANIZATIONS TO OPEN MORE WAYS FOR MINORITIES TO FIND BUSINESS, CAREER AND PLAYING OPPORTUNITIES IN GOLF. CHAMPIONSHIP QUALIFIERS AND GLOBAL COMPETITIONS HAVE ALSO BEEN FUNDED BY THE USGA IN COMMUNITIES THROUGHOUT LATIN AMERICA, CENTRAL AMERICA, MEXICO AND ASIAN COMMUNITIES TO INSPIRE MORE PEOPLE TO PLAY. RULES EDUCATION AND TRAINING HAS ALSO BEEN TRANSLATED INTO MULTIPLE LANGUAGES TO SUPPORT MORE GOLF RULES OFFICIALS FROM DIVERSE BACKGROUNDS, WHILE CREATING THE WORLD HANDICAPPING SYSTEM TO ENCOURAGE WORLDWIDE EQUITY AMONG RECREATIONAL GOLFERS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$14,563,050	ExpenseAmt
Grant	$2,597,182	GrantAmt
Revenue	$11,757,642	RevenueAmt
Desc	UNIFYSEE SCHEDULE OUNIFY: GHIN & REGIONAL AFFAIRSTHE USGA PROVIDES SERVICES AND OPPORTUNITIES TO MORE DEEPLY ENGAGE GOLFERS IN THE GAME. IT MAINTAINS A ROBUST TECHNOLOGY PLATFORM THAT CALCULATES A HANDICAP INDEX FOR ANY GOLFER IN THE UNITED STATES WHO WISHES TO MEASURE THEIR GOLF ABILITY OR PLAY A FAIR GAME THROUGH A GOLF ASSOCIATION OR CLUB. MILLIONS OF GOLFERS, AS WELL AS GOLF ADMINISTRATORS, SOME INTERNATIONAL GOLFERS IF THEIR FEDERATION IS A CUSTOMER OF THIS USGA SERVICE AND THOSE WHO CONDUCT EVENTS, USE THIS SYSTEM DAILY TO CONNECT WITH THE GOLF COMMUNITY. THIS PLATFORM DELIVERS SERVICES THROUGH TOOLS SUCH AS APPLICATIONS AND ONLINE PROGRAMS TO PROMOTE ACCESSIBILITY AND WELCOME MORE PEOPLE TO GOLF REGARDLESS OF ABILITY. THROUGH ITS GOLF HANDICAP AND INFORMATION NETWORK (GHIN), GOLF ASSOCIATIONS DOMESTICALLY AND INTERNATIONALLY PROVIDE A RELIABLE HANDICAP INDEX TO MILLIONS OF GOLFERS.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$8,567,509	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$2,776,169	RevenueAmt
Desc	GOVERN - RULES, EQUIPMENT STANDARD, WAGRWE GOVERN WITH A FOCUS ON THE BEST INTERESTS OF THE GAME LONG-TERM, WITHOUT BIAS, PROVIDING A STRONG FRAMEWORK ON WHICH THE GAME CAN GROW. WE GOVERN THE GAME THROUGH A CLEARLY DEFINED SET OF PLAYING AND AMATEUR STATUS RULES, AND EQUIPMENT STANDARDS TO PROMOTE AND ENSURE FAIR PLAY. A COMMON SET OF RULES GIVES EVERY GOLFER A FOUNDATION FOR HOW THE GAME IS PLAYED.THE USGA GOVERNS GOLF BY PROVIDING THE STANDARDS BY WHICH ALL GOLFERS PLAY THE GAME THROUGH A UNIVERSAL SET OF PLAYING, EQUIPMENT STANDARDS, AMATEUR STATUS AND HANDICAPPING RULES. THE USGA'S ROLE AS A GOVERNING BODY IS SHARED GLOBALLY WITH THE R&A, AND INCLUDES WRITING AND INTERPRETING THESE RULES, AS WELL AS PROVIDING EDUCATION ASSETS FOR GOLFERS, GOLF ADMINISTRATORS AND GOLF FEDERATIONS. INCLUDED IN THIS FUNCTION IS DELIVERY OF BOTH PRINTED AND DIGITAL LEARNING TOOLS, SEMINARS, AND THE TRAINING OF THOUSANDS OF RULES OFFICIALS THROUGH A SINGULAR TESTING PROCESS. THE USGA MAINTAINS ONE OF TWO GOLF EQUIPMENT TESTING FACILITIES IN THE WORLD TO ENSURE GLOBAL CONFORMANCE AND PROMOTE A FAIR AND EQUITABLE GAME FOR ALL. IN ITS GOVERNANCE ROLE, THE USGA ALSO CONDUCTS RESEARCH AND APPLIES SCIENCE TO ENSURE THE INTEGRITY OF THE SPORT WHILE PROMOTING INNOVATION.OTHER SERVICES EACH YEAR, THE USGA INVESTS IN A VARIETY OF PROGRAMS AND SERVICES THAT BENEFIT GOLFERS OF ALL AGES, GENDERS AND ABILITIES TO BOTH WELCOME AND GROW THE NUMBER OF GOLFERS WHO PLAY THE GAME AS A RECREATIONAL SPORT. THE USGA SUPPORTS GRASSROOTS GOLF PROGRAMS FOR JUNIORS, INCLUDING THE FIRST TEE, LPGA*USGA GIRLS GOLF AND DRIVE CHIP & PUTT, WHICH PROVIDE ACCESS TO THE GAME FOR HUNDREDS OF THOUSANDS OF JUNIORS ANNUALLY. THE USGA ALSO MAINTAINS THE WORLD'S LARGEST GOLF MUSEUM AND LIBRARY DEDICATED TO THE GAME'S HISTORY AND SERVES AS A STEWARD OF EXTENSIVE HISTORICAL COLLECTIONS, INCLUSIVE OF PRESERVATION AND ACQUISITION OF HISTORIC ARTIFACTS, A RESEARCH CENTER, PHYSICAL AND ONLINE LIBRARY AND EDUCATIONAL PROGRAMS.THE USGA ALSO ENGAGES WITH MORE THAN 295,000 MEMBERS WHOSE FINANCIAL SUPPORT HELPS FUEL MANY OF ITS PROGRAMS, AND OFFER BENEFITS TO THEM INCLUDING EDUCATION OPPORTUNITIES, GOLF EVENT ACCESS, AND OTHERS. THROUGH ITS 57 ALLIED GOLF ASSOCIATIONS IN EVERY STATE IN THE U.S. AND PUERTO RICO, THE USGA ALSO HAS A NETWORK THAT PROVIDES SERVICES LOCALLY TO EVERY GOLF COMMUNITY IN AMERICA. THIS NETWORK DELIVERS KEY USGA SERVICES SUCH AS THE ADMINISTRATION OF GOLF HANDICAPPING, RULES EDUCATION, EVENT DEVELOPMENT AND PROGRAMS THAT WELCOME GOLFERS TO PLAY. USGA REGIONAL AFFAIRS OFFICES SUPPORT THESE NETWORKS WHILE ENGAGING VOLUNTEERS TO SERVE THE GAME.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$8,567,509	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$0	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$2,776,169	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$246,156,311	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	Yes (1)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (1)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	Yes (1)	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
IRP Document	578	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	452	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	Yes (1)	ForeignFinancialAccountInd
Foreign Country	VI	ForeignCountryCd
Foreign Country	CJ	ForeignCountryCd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	Yes (1)	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	AL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AZ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	DE	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	DC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	HI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	ID	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	LA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	ME	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NE	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NV	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NJ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NM	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	ND	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	PR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	RI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TX	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	UT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	VT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WV	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JOHN DESMOND	PersonNm
Phone	9082342300	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	77 LIBERTY CORNER ROAD	AddressLine1Txt
City	LIBERTY CORNER	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	07938	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
J STUART FRANCIS
PRESIDENT (THRU 02/2023)	10.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
FRED PERPALL
PRESIDENT (AS OF 02/2023)	10.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
ANTHONY K ANDERSON
EXECUTIVE COMMITTEE	10.00	1.00	Yes (X)		$0	$0	$0
SINCLAIR EADDY
EXECUTIVE COMMITTEE	10.00	0.00	Yes (X)		$0	$0	$0
SHARON RITCHEY
EXECUTIVE COMMITTEE	10.00	0.00	Yes (X)		$0	$0	$0
PAUL G BROWN
EXECUTIVE COMMITTEE (THRU 02/2023)	10.00	0.00	Yes (X)		$0	$0	$0
NICK PRICE
EXECUTIVE COMMITTEE (THRU 02/2023)	10.00	0.00	Yes (X)		$0	$0	$0
KENDRA GRAHAM
EXECUTIVE COMMITTEE	10.00	0.00	Yes (X)		$0	$0	$0
THOMAS BARKIN
EXECUTIVE COMMITTEE (THRU 02/2023)	10.00	0.00	Yes (X)		$0	$0	$0
KEVIN HAMMER
EXECUTIVE COMMITTEE	10.00	0.00	Yes (X)		$0	$0	$0
COURTNEY MYHRUM
EXECUTIVE COMMITTEE	10.00	0.00	Yes (X)		$0	$0	$0
DEBORAH PLATT MAJORAS
EXECUTIVE COMMITTEE	10.00	0.00	Yes (X)		$0	$0	$0
CHUCK BRYMER
EXECUTIVE COMMITTEE	10.00	0.00	Yes (X)		$0	$0	$0
ANTHONY PETITTI
EXECUTIVE COMMITTEE	10.00	0.00	Yes (X)		$0	$0	$0
CATHY ENGELBERT
EXECUTIVE COMMITTEE	10.00	1.00	Yes (X)		$0	$0	$0
LESLIE HENRY
EXECUTIVE COMMITTEE (AS OF 02/2023)	10.00	0.00	Yes (X)		$0	$0	$0
BRYAN LEWIS
EXECUTIVE COMMITTEE (AS OF 02/2023)	10.00	0.00	Yes (X)		$0	$0	$0
MICHAEL MCCARTHY
EXECUTIVE COMMITTEE (AS OF 02/2023)	10.00	0.00	Yes (X)		$0	$0	$0
MIKE WHAN
CEO	60.00	1.00		Yes (X)	$2,370,318	$0	$161,472
SUSAN PIKITCH
CHIEF FINANCIAL OFFICER	60.00	1.00		Yes (X)	$749,478	$0	$45,099
CHRISTOPHER FRASER
SECRETARY AND CLO	60.00	1.00		Yes (X)	$695,274	$0	$37,928
JOHN BODENHAMER
CHIEF CHAMPIONSHIPS OFFICER	60.00	0.00			$866,788	$0	$38,047	Yes (X)
THOMAS PAGEL
CHIEF GOVERNANCE OFFICER	60.00	0.00			$629,483	$0	$48,105	Yes (X)
EMILY PALMER
CHIEF MBER SERVICES OFFICER	60.00	0.00			$477,163	$0	$48,256	Yes (X)
JON PODANY
CHIEF COMMERCIAL OFFICER	60.00	0.00			$716,682	$0	$77,743	Yes (X)
REGINALD JONES JR
MD, US OPEN	50.00	0.00			$487,378	$0	$46,888		Yes (X)
JEFFREY HALL
MD, RULES & OPEN CHAMPIONSHIPS	60.00	0.00			$377,046	$0	$49,818		Yes (X)
MARY LOPUSZYNSKI
MD, MERCHANDISE	50.00	0.00			$421,916	$0	$23,502		Yes (X)
ANTHONY GRECO
MD, FIELD SERVICES	50.00	0.00			$386,377	$0	$49,349		Yes (X)
CHAEMIN LEE
MANAGING DIRECTOR - HR	60.00	0.00			$386,725	$0	$54,557		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$8,564,628	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$680,764	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	191	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
GILBANE BUILDING COMPANY
7 JACKSON WALKWAY	PROVIDENCE	RI	02903	GOLFHOUSE PINEHURST CONSTRUCTION	$25,210,010
ARENA AMERICAS
PO BOX 776368	CHICAGO	IL	606776368	RENTAL SERVICES	$10,821,865
PRODUCTION ELEMENTS
5777 W PICO BLVD	LOS ANGELES	CA	90019	CHAMPIONSHIP DECOR	$8,903,903
GOLF GENIUS SOFTWARE LLC
PO BOX 425	EXTON	PA	19341	IT SOFTWARE	$6,673,659
LEGENDS
61 BROADWAY 24TH FLOOR	NEW YORK	NY	10006	HOSPITALITY SERVICES	$4,327,623

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	202	CntrctRcvdGreaterThan100KCnt
Membership Dues	$11,078,613	MembershipDuesAmt
Government Grants	$191,448	GovernmentGrantsAmt
All Other Contributions	$44,113,664	AllOtherContributionsAmt
Noncash Contributions	$1,893,000	NoncashContributionsAmt
Total Contributions	$55,383,725	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
SHOWCASE	711300	$152,313,808	$151,190,354	$1,123,454
UNIFY	711300	$11,757,642	$11,757,642
ADVANCE	711300	$5,642,691	$5,642,691
GOVERNANCE	711300	$1,669,640	$1,669,640
OTHER SERVICES	900099	$1,106,529	$1,106,529

Field	Value	IRS element (for citing)
Total Program Service Revenue	$172,490,310	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,351,340	TotalRevenueColumnAmt
Exclusion	$15,351,340	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,063,918	TotalRevenueColumnAmt
Unrelated Business Revenue	$8,572	UnrelatedBusinessRevenueAmt
Exclusion	$2,055,346	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$519,495,834	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$562,842,648	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$43,346,814	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$43,346,814	TotalRevenueColumnAmt
Exclusion	-$43,346,814	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$19,924,116	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$10,236,551	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,687,565	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,003,396	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,684,169	UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$211,630,044	TotalRevenueColumnAmt
Related Or Exempt Func Income	$179,370,252	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$2,816,195	UnrelatedBusinessRevenueAmt
Exclusion	-$25,940,128	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$8,040,438	TotalAmt
Program Services	$8,040,438	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$24,000	TotalAmt
Program Services	$24,000	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$8,614,459	TotalAmt
Program Services	$6,142,811	ProgramServicesAmt
Management And General	$2,471,648	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$47,800,265	TotalAmt
Program Services	$33,023,256	ProgramServicesAmt
Management And General	$14,777,009	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$4,051,881	TotalAmt
Program Services	$2,836,317	ProgramServicesAmt
Management And General	$1,215,564	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$898,959	TotalAmt
Program Services	$871,898	ProgramServicesAmt
Management And General	$27,061	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$3,139,594	TotalAmt
Program Services	$2,388,540	ProgramServicesAmt
Management And General	$751,054	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,444,288	TotalAmt
Program Services	$23,408	ProgramServicesAmt
Management And General	$3,420,880	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$302,577	TotalAmt
Management And General	$302,577	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$116,550	TotalAmt
Fundraising	$116,550	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$979,946	TotalAmt
Management And General	$979,946	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$22,305,401	TotalAmt
Program Services	$16,273,988	ProgramServicesAmt
Management And General	$6,031,413	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$7,014,985	TotalAmt
Program Services	$7,014,985	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,993,859	TotalAmt
Program Services	$5,590,805	ProgramServicesAmt
Management And General	$403,054	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$16,057,297	TotalAmt
Program Services	$12,452,051	ProgramServicesAmt
Management And General	$3,605,246	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,157,120	TotalAmt
Program Services	$322,701	ProgramServicesAmt
Management And General	$834,419	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$9,104,207	TotalAmt
Program Services	$8,076,272	ProgramServicesAmt
Management And General	$1,027,935	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$2,918,333	TotalAmt
Program Services	$1,181,684	ProgramServicesAmt
Management And General	$1,736,649	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$986,890	TotalAmt
Management And General	$986,890	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$4,348,887	TotalAmt
Program Services	$1,459,940	ProgramServicesAmt
Management And General	$2,888,947	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,749,934	TotalAmt
Program Services	$1,282,767	ProgramServicesAmt
Management And General	$2,467,167	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CHAMPIONSHIP EXPENSES	$80,605,380	$80,605,380
PRIZES AND AWARDS	$35,996,000	$35,996,000
OTHER EXPENSES	$14,301,535	$14,242,343	$59,192
CORP. HOSPITALITY MKTG	$8,306,727	$8,306,727

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$290,259,512	TotalAmt
Program Services	$246,156,311	ProgramServicesAmt
Management And General	$43,986,651	ManagementAndGeneralAmt
Fundraising	$116,550	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$11,088,246	BOYAmt
EOY	$15,322,063	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$466,793	BOYAmt
EOY	$4,991,888	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,026,869	BOYAmt
EOY	$6,787,174	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$571,817	BOYAmt
EOY	$1,333,825	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$12,073,134	BOYAmt
EOY	$13,876,463	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$170,309,185	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$59,196,290	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$76,346,002	BOYAmt
EOY	$111,112,895	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$671,291,012	BOYAmt
EOY	$644,242,224	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$4,255,689	BOYAmt
EOY	$4,285,650	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$11,917,849	BOYAmt
EOY	$20,807,458	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$791,037,411	BOYAmt
EOY	$822,759,640	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$27,606,233	BOYAmt
EOY	$29,185,612	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$53,706,314	BOYAmt
EOY	$60,928,638	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$43,386,507	BOYAmt
EOY	$42,012,988	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$36,313,471	BOYAmt
EOY	$37,985,798	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$161,012,525	BOYAmt
EOY	$170,113,036	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$630,024,886	BOYAmt
EOY	$652,646,604	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$630,024,886	BOYAmt
EOY	$652,646,604	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$791,037,411	BOYAmt
EOY	$822,759,640	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$78,629,468	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$100,441,523	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$809,663	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$29,148,285	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$29,609,566	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$36,301,587	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$46,136,345	CurrentTaxYearMinus1YearAmt
Current Tax Year	$55,383,725	CurrentTaxYearAmt
Total	$196,579,508	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$29,148,285	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$29,609,566	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$36,301,587	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$46,136,345	CurrentTaxYearMinus1YearAmt
Current Tax Year	$55,383,725	CurrentTaxYearAmt
Total	$196,579,508	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$71,438,957	SubstantialContributorsTotAmt
Public Support Total170	$125,140,551	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12,267,174	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,544,433	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,015,845	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$17,187,850	CurrentTaxYearMinus1YearAmt
Current Tax Year	$17,501,149	CurrentTaxYearAmt
Total	$76,516,451	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$446,757	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,219,132	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,032,164	CurrentTaxYearAmt
Total	$2,698,053	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$275,794,012	TotalSupportAmt
Gross Receipts Rltd Activities	$1,109,738,268	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.45370	PublicSupportCY170Pct
Public Support PY170	0.43090	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II	FormAndLineReferenceDesc
Explanation	TO BEST REFLECT ITS SOURCES OF SUPPORT DURING TAX YEAR 2023, UNITED STATES GOLF ASSOCIATION ("THE USGA") REPORTED THE PUBLIC SUPPORT TEST CALCULATION UNDER SCHEDULE A, PART II, AS AN ORGANIZATIONS DESCRIBED IN SECTIONS 170(B)(1)(A)(IV) AND 170(B)(1)(A)(VI).	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Coll Used Scholarly Rsrch	Yes (X)	CollUsedScholarlyRsrchInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Coll Used Loan Or Exch Prog	Yes (X)	CollUsedLoanOrExchProgInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,686,932	BeginningYearBalanceAmt
Contributions	$7,220,867	ContributionsAmt
Investment Earnings Or Losses	$1,049,329	InvestmentEarningsOrLossesAmt
End Year Balance	$12,957,128	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$956,341	BeginningYearBalanceAmt
Contributions	$4,095,000	ContributionsAmt
Investment Earnings Or Losses	-$364,409	InvestmentEarningsOrLossesAmt
End Year Balance	$4,686,932	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$402,037	BeginningYearBalanceAmt
Contributions	$431,354	ContributionsAmt
Investment Earnings Or Losses	$122,950	InvestmentEarningsOrLossesAmt
End Year Balance	$956,341	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Contributions	$402,037	ContributionsAmt
End Year Balance	$402,037	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	1.00000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.00000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.00000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	Yes (1)	EndowmentsHeldRelatedOrgInd
Related Org List Sch R	Yes (1)	RelatedOrgListSchRInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,905,545	OtherCostOrOtherBasisAmt
Book Value	$13,905,545	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$133,014,525	OtherCostOrOtherBasisAmt
Depreciation	$44,141,375	DepreciationAmt
Book Value	$88,873,150	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$51,982	OtherCostOrOtherBasisAmt
Depreciation	$51,982	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,913,707	OtherCostOrOtherBasisAmt
Depreciation	$12,269,438	DepreciationAmt
Book Value	$1,644,269	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$9,423,426	OtherCostOrOtherBasisAmt
Depreciation	$2,733,495	DepreciationAmt
Book Value	$6,689,931	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$111,112,895	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
DUE TO AFFILIATE	$11,381,880
ACCRUED - 457(B) - DEFERRED COMP	$3,888,337
ACCRUED PENSION	$4,733,688
ACCRUED - RETIREE BENEFITS	$17,981,893

Field	Value	IRS element (for citing)
Total Liability	$37,985,798	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 1A:	THE USGA GOLF MUSEUM AND LIBRARY COLLECTION INCLUDES GRAPHICS, PAINTINGS, BOOKS, AND GOLF ARTIFACTS AND MEMORABILIA. THE COLLECTION IS HELD FOR PUBLIC EXHIBITION, EDUCATION, AND RESEARCH. NO VALUE IS ASSIGNED TO THE COLLECTION IN THE ACCOMPANYING CONSOLIDATED STATEMENTS OF FINANCIAL POSITION.
PART III, LINE 4:	THE USGA GOLF MUSEUM AND LIBRARY MAINTAINS THE WORLD'S LARGEST AND MOST COMPLETE COLLECTION OF GOLF HISTORY. BY COLLECTING, PRESERVING AND INTERPRETING THE HISTORICAL DEVELOPMENTS OF THE GAME IN THE UNITED STATES, WITH AN EMPHASIS ON THE USGA AND ITS CHAMPIONSHIPS, THE MUSEUM PROMOTES A GREATER UNDERSTANDING OF GOLF'S CULTURAL SIGNIFICANCE FOR A WORLDWIDE AUDIENCE. THE MUSEUM SPONSORS A RICH ARRAY OF PROGRAMS DESIGNED TO EDUCATE AND INSPIRE THE PUBLIC ABOUT THE HISTORY OF GOLF AND THE USGA'S ROLE IN THE GAME'S DEVELOPMENT. THE MUSEUM OFFERS A WIDE VARIETY OF PROGRAMMING TO SUIT AUDIENCES OF ALL AGES. ARTIFACTS FROM THE COLLECTION TRAVEL ACROSS THE COUNTRY, AS WELL AS INTERNATIONALLY, TO USGA CHAMPIONSHIP SITES, MEMBER CLUBS, AND NATIONAL AND LOCAL MUSEUMS AND LIBRARIES. A COMPREHENSIVE ONLINE PORTAL ENABLES PHOTOS, VIDEOS AND OTHER HISTORICAL CONTENT TO BE SHARED WITH A WORLDWIDE AUDIENCE AND USED FOR EDUCATIONAL PURPOSES.
PART V, LINE 4:	ENDOWMENT FUNDS THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO DEVELOP, SUPPORT AND EXTEND THE PROGRAMS AND ACTIVITIES OF THE UNITED STATES GOLF ASSOCIATION.
PART X, LINE 2:	USGA HAS BEEN RECOGNIZED AS A PUBLIC CHARITY GENERALLY EXEMPT FROM FEDERAL INCOME TAXATION UNDER PROVISIONS OF SECTION 501(A) AS DESCRIBED IN SECTION 501(C)(3) OF THE CODE OF 1986, AS AMENDED. USGA IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. USGA HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND, TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE USGA FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE INCOME TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE LIKELY THAN NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (23 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
NORTH AMERICA	GRANTMAKING	BOATWRIGHT GRANTS	$24,000
NORTH AMERICA	PROGRAM SERVICES	WATC ADVANCE VISIT	$6,952
NORTH AMERICA	PROGRAM SERVICES	WORLD JUNIOR GIRLS	$510
NORTH AMERICA	PROGRAM SERVICES	IMAGO TO SIGN-OFF ON NEW ITR	$863
NORTH AMERICA	PROGRAM SERVICES	COURSE CONSULTING SERVICES	$24,112
NORTH AMERICA	PROGRAM SERVICES	MGA/USGA SUPERINTENDENTS CONFERENCE	$4,179
NORTH AMERICA	PROGRAM SERVICES	PRGA ANNUAL MEETING	$2,236
NORTH AMERICA	PROGRAM SERVICES	LATIN AMERICA AMATEUR	$7,954
NORTH AMERICA	PROGRAM SERVICES	FMG - USGA WORKSHOP	$3,561
NORTH AMERICA	PROGRAM SERVICES	FACTORY ACCEPTANCE TESTS FOR INDOOR TEST RANGE	$930
CENTRAL AMERICA AND THE CARIBBEAN	PROGRAM SERVICES	LATIN AMERICA AMATEUR	$14,134
CENTRAL AMERICA AND THE CARIBBEAN	PROGRAM SERVICES	COURSE RATING	$10,441
CENTRAL AMERICA AND THE CARIBBEAN	PROGRAM SERVICES	CAGC	$541
EAST ASIA AND THE PACIFIC	PROGRAM SERVICES	COURSE CONSULTING SERVICES	$24,262
EAST ASIA AND THE PACIFIC	PROGRAM SERVICES	WHS WORKSHOP	$18,783
EAST ASIA AND THE PACIFIC	PROGRAM SERVICES	USO JAPAN QUALIFYING	$1,881
MIDDLE EAST AND NORTH AFRICA	PROGRAM SERVICES	WORLD AMATEUR TEAM CHAMPIONSHIP	$92,837
EUROPE (INCLUDING ICELAND & GREENLAND)	PROGRAM SERVICES	LPGA	$29,641
EUROPE (INCLUDING ICELAND & GREENLAND)	PROGRAM SERVICES	WALKER CUP	$150,899
EUROPE (INCLUDING ICELAND & GREENLAND)	PROGRAM SERVICES	G4D OPEN MEETINGS	$2,004
EUROPE (INCLUDING ICELAND & GREENLAND)	PROGRAM SERVICES	SOLHEIM CUP	$10,624
EUROPE (INCLUDING ICELAND & GREENLAND)	PROGRAM SERVICES	R&A AND JESC MEETINGS	$10,545
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,	FOREIGN INVESTMENTS		$563,893

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$70,806	SubtotalSpentAmt
Continuation Spent	$934,976	ContinuationSpentAmt
Total Spent	$1,005,782	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)

RegionRegionTxt	Purpose Of GrantPurposeOfGrantTxt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Non Cash AssistanceNonCashAssistanceAmt
NORTH AMERICA	INTERNSHIP	$12,000	WIRE	$0
NORTH AMERICA	INTERNSHIP	$12,000	WIRE	$0

Field	Value	IRS element (for citing)
Total501c3 Org	2	Total501c3OrgCnt
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (1)	PassiveForeignInvestmestCoInd
Foreign Partnership	Yes (1)	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 2:

THE USGA PROVIDES A LIMITED NUMBER OF GRANTS TO ORGANIZATIONS OUTSIDE THE UNITED STATES, AND SUCH CASES TYPICALLY PROVIDE ASSISTANCE IN TIMES OF NEED OR CRISIS. SUCH GRANTS ARE APPROVED BY THE EXECUTIVE COMMITTEE, AND/OR SUB-COMMITTEE. STAFF MONITORS THE USE OF THE FUNDS TO ENSURE THAT THE GRANTS ARE SPENT FOR PROPER PURPOSES AND ARE NOT OTHERWISE DIVERTED FROM INTENDED USE. MONITORING MAY INCLUDE FORMAL PERIODIC REPORTS FROM THE ORGANIZATION OR INFORMAL REPORTS, DEPENDING ON THE NATURE OF THE GRANT AND THE ORGANIZATION IT WAS DISTRIBUTED TO. UNSPENT FUNDS MUST BE RETURNED TO THE USGA. PART I, LINE 3 THE USGA OWNS SHARES OF INVESTMENT FUNDS IN THE CAYMAN ISLANDS AND IN THE BRITISH VIRGIN ISLANDS. FEDERAL FINCEN FORM HAS BEEN FILED TO REPORT BALANCES IN THESE INVESTMENT ACCOUNTS. IN ADDITION, THE UNITED STATES GOLF ASSOCIATION INVESTS IN DOMESTIC AND FOREIGN INVESTMENT VEHICLES THAT MAY OWN AN INTEREST IN A FOREIGN CORPORATION, PASSIVE FOREIGN INVESTMENT COMPANY, OR FOREIGN PARTNERSHIP. NEVERTHELESS, THE UNITED STATES GOLF ASSOCIATION'S ACTIVITIES MAY NOT REACH THE THRESHOLDS REQUIRED FOR FILING THE FORMS 926, 5471, 8621 OR 8865. TO THE EXTENT SUCH A FORM WAS COMPLETED, IT HAS BEEN FILED WITH USGA'S FORM 990-T.

PART II, LINE 1

THE USGA PROVIDES GRANTS TO FURTHER ITS MISSION TO CHAMPION AND ADVANCE THE GAME. MANY OF THESE GRANTS DIRECTLY OR INDIRECTLY SUPPORT JUNIORS AND GOLFERS WITH DISABILITIES THROUGHOUT THE UNITED STATES THROUGH LOCAL CHAPTER AND/OR NATIONAL ASSOCIATION SUPPORT. THE USGA ALSO PROVIDES GRANTS TO STATE AND REGIONAL ASSOCIATIONS TO FINANCE PAID INTERNSHIPS FOR THOSE WHO ARE PURSUING A CAREER IN GOLF ADMINISTRATION. THE USGA PROVIDES GRANTS TO COLLEGES AND UNIVERSITIES TO FINANCE TURFGRASS RESEARCH AND ENVIRONMENTAL RESEARCH THAT MAY BENEFIT GOLF COURSES IN REDUCING CONSUMPTION OF KEY RESOURCES SUCH AS WATER AND MANAGING COSTS RELATED TO LABOR AND TURF MAINTENANCE. IN ALL CASES, STAFF MEMBERS MONITOR THE USE OF FUNDS TO ENSURE THAT THE GRANTS ARE SPENT FOR THE PROPER PURPOSES AND ARE NOT OTHERWISE DIVERTED FROM INTENDED USE. IN SOME CASES, A THOROUGH APPLICATION MUST BE SUBMITTED IN ORDER TO RECEIVE CONSIDERATION FOR FUNDING. MONITORING NORMALLY INCLUDES FORMAL PERIODIC REPORTS FROM THE RECIPIENT ORGANIZATION, DETAILING PROGRAM PROGRESS AND USE OF FUNDS. MONITORING CAN ALSO INCLUDE INFORMAL REPORTS, DEPENDING ON THE NATURE OF THE GRANT AND THE ORGANIZATION IT WAS DISTRIBUTED TO. FOR EXAMPLE, GRANTS DISTRIBUTED TO PROGRAMS FOR JUNIORS AND GOLFERS WITH DISABILITIES TYPICALLY REQUIRE THE RECIPIENT ORGANIZATION TO COMPLETE A FORMAL ASSESSMENT REPORT THAT INCLUDES INFORMATION ABOUT PROGRAM OUTCOMES, FINANCIAL COMPLIANCE, PARTICIPANT STATISTICS, PROGRAM SCHEDULE, INSTRUCTION PROVIDED, AND FOLLOW-UP SUPPORT. SUCH INFORMATION IS SUBJECT TO AUDIT, AT THE USGA'S SOLE DISCRETION. IN ALL CASES, UNSPENT FUNDS MUST BE RETURNED TO USGA. GRANTS TO STATE AND REGIONAL ASSOCIATIONS FOR GOLF ADMINISTRATION INTERNSHIPS TYPICALLY REQUIRE THE RECIPIENT ORGANIZATION TO COMPLETE A REPORT DESCRIBING THE INTERNSHIP ACTIVITIES AND ACCOMPLISHMENTS, AND ACCOUNT FOR ALL INTERNSHIP SALARY PAYMENTS. ADDITIONALLY, THE INTERN IS REQUIRED TO COMPLETE AN EVALUATION ON THE INTERNSHIP RESPONSIBILITIES AND CONFIRM THE DURATION OF THEIR EMPLOYMENT. THE UNSPENT FUNDS RELATED TO INTERNSHIPS MUST BE RETURNED TO THE USGA. GRANTS TO COLLEGES AND UNIVERSITIES FOR TURFGRASS AND ENVIRONMENTAL RESEARCH TYPICALLY REQUIRE THE RECIPIENT ORGANIZATION TO COMPLETE A REPORT DESCRIBING IN DETAIL THE RESULTS OF THE RESEARCH, AND ACCOUNT FOR ALL FUNDS SPENT. THE USGA PROVIDES GRANTS TO ALLIED GOLF ASSOCIATIONS TO ASSIST OPERATING TOURNAMENT MANAGEMENT SOFTWARE IN SUPPORT OF PROVIDING CLUBS AND GOLFERS WITH A TECHNOLOGY SOLUTION TO OPERATE EVENTS AT A LOCAL AND NATIONAL LEVEL. THE USGA RECEIVES AND REVIEWS THE EXPENSES PRIOR TO FUNDING THE AGAS. THE AMOUNT PROVIDED BY THE USGA IS LESS THAN THE ACTUAL EXPENSE TO THE AGAS, THEREFORE NO REFUNDS ARE EXPECTED.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EIDOLON COMMUNICATIONS INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	15 MAIDEN LANE SUITE 1401	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10038	ZIPCd

Field	Value	IRS element (for citing)
Activity	FUNDRAISING CONSULTANT	ActivityTxt
Fundraiser Control Of Funds	0	FundraiserControlOfFundsInd
Gross Receipts	$0	GrossReceiptsAmt
Retained By Contractor	$116,550	RetainedByContractorAmt
Net To Organization	$0	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Retained By Contractors	$116,550	TotalRetainedByContractorsAmt
Total Net To Organization	$0	TotalNetToOrganizationAmt
Licensed States	AL	LicensedStatesCd
Licensed States	AK	LicensedStatesCd
Licensed States	AZ	LicensedStatesCd
Licensed States	AR	LicensedStatesCd
Licensed States	CA	LicensedStatesCd
Licensed States	CO	LicensedStatesCd
Licensed States	CT	LicensedStatesCd
Licensed States	DE	LicensedStatesCd
Licensed States	FL	LicensedStatesCd
Licensed States	GA	LicensedStatesCd
Licensed States	HI	LicensedStatesCd
Licensed States	ID	LicensedStatesCd
Licensed States	IL	LicensedStatesCd
Licensed States	IN	LicensedStatesCd
Licensed States	IA	LicensedStatesCd
Licensed States	KS	LicensedStatesCd
Licensed States	KY	LicensedStatesCd
Licensed States	LA	LicensedStatesCd
Licensed States	ME	LicensedStatesCd
Licensed States	MD	LicensedStatesCd
Licensed States	MA	LicensedStatesCd
Licensed States	MI	LicensedStatesCd
Licensed States	MN	LicensedStatesCd
Licensed States	MS	LicensedStatesCd
Licensed States	MO	LicensedStatesCd
Licensed States	MT	LicensedStatesCd
Licensed States	NE	LicensedStatesCd
Licensed States	NV	LicensedStatesCd
Licensed States	NH	LicensedStatesCd
Licensed States	NJ	LicensedStatesCd
Licensed States	NM	LicensedStatesCd
Licensed States	NY	LicensedStatesCd
Licensed States	NC	LicensedStatesCd
Licensed States	ND	LicensedStatesCd
Licensed States	OH	LicensedStatesCd
Licensed States	OK	LicensedStatesCd
Licensed States	OR	LicensedStatesCd
Licensed States	PA	LicensedStatesCd
Licensed States	RI	LicensedStatesCd
Licensed States	SC	LicensedStatesCd
Licensed States	SD	LicensedStatesCd
Licensed States	TN	LicensedStatesCd
Licensed States	TX	LicensedStatesCd
Licensed States	UT	LicensedStatesCd
Licensed States	VT	LicensedStatesCd
Licensed States	VA	LicensedStatesCd
Licensed States	WA	LicensedStatesCd
Licensed States	WV	LicensedStatesCd
Licensed States	WI	LicensedStatesCd
Licensed States	WY	LicensedStatesCd
Licensed States	DC	LicensedStatesCd
Licensed States	PR	LicensedStatesCd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	THE USGA MEMBERS PROGRAM COLLECTS DUES, A PORTION OF WHICH IS	FormAndLineReferenceDesc
Explanation	RECOGNIZED AS CONTRIBUTIONS. EIDOLON COMMUNICATIONS INC. PROVIDES ADVICE ONLY WITH RESPECT TO MARKETING STRATEGIES AND THE DESIGN OF MEMBERSHIP SOLICITATIONS FOR THE USGA MEMBERS PROGRAM. EIDOLON COMMUNICATIONS INC. PROVIDES ADVICE ONLY FOR THE SOLICITATION OF MEMBERSHIPS FOR THE USGA MEMBERS PROGRAM. GROSS RECEIPTS SPECIFICALLY ATTRIBUTABLE TO THEIR ADVICE CANNOT BE CALCULATED. THEREFORE, NO GROSS RECEIPTS HAVE BEEN REPORTED. EIDOLON COMMUNICATIONS INC. ARE USED FOR CONSULTING BUT DO NOT FUNDRAISE ON BEHALF OF THE USGA.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (92 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Purpose Of GrantPurposeOfGrantTxt	Address Line2USAddress/AddressLine2Txt
ALABAMA GOLF ASSOCIATION
3041 LORNA ROAD	HOOVER	AL	35216	630809785	501(C)(3)	$39,923	$0	INTERNSHIP/SUBSIDY
ALASKA GOLF ASSOCIATION
PO BOX 91668	ANCHORAGE	AL	99509	920136766	501(C)(7)	$16,000	$0	INTERNSHIP
AMERICAN JUNIOR GOLF ASSOCIATION
1980 SPORTS CLUB DRIVE	BRASELTON	GA	30517	581433914	501(C)(7)	$275,000	$0	JUNIOR
ARIZONA GOLF ASSOCIATION
7600 E REDFIELD RD SUITE 130	SCOTTSDALE	AZ	85260	860214071	501(C)(4)	$94,865	$0	INTERNSHIP/SUBSIDY
ARKANSAS STATE GOLF ASSOCIATION
7600 E REDFIELD RD SUITE 130	LITTLE ROCK	AR	72210	710470120	501(C)(3)	$24,000	$0	INTERNSHIP
AUBURN UNIVERSITY
253 FUNCHESS HALL DEPARTMENT OF	AUBURN	AL	36849	636000724	115(A)	$37,375	$0	TURFGRASS GRANTS	AGRONOMY SOILS
CAL POLY POMONA FOUNDATION INC
3801 WEST TEMPLE AVE BUILDING 55	POMONA	CA	91768	952417645	501(C)(3)	$45,000	$0	15/30/45 INITIATIVE
CALIFORNIA TURFGRASS AND LANDSCAPE FND
809 TIVERTON CT	SAN DIMAS	CA	91773	452709093	501(C)(3)	$50,000	$0	TURFGRASS GRANTS
CARDINAL NEWMAN HIGH SCHOOL INC
512 SPENCER DRIVE	WEST PALM BEACH	FL	33409	590938455	501(C)(3)	$10,000	$0	JUNIOR
CAROLINAS GOLF ASSOCIATION
140 RIDGE ROAD	SOUTHERN PINES	NC	28387	560509290	501(C)(3)	$144,128	$0	INTERNSHIP/SUBSIDY
CENTRAL LINKS GOLF
8330 MELROSE DRIVE	LENEXA	KS	66214	440642880	501(C)(4)	$61,785	$0	INTERNSHIP/SUBSIDY
CHICAGO DISTRICT GOLF ASSOCIATION
11855 ARCHER AVENUE	LEMONT	IL	60439	360898927	501(C)(4)	$59,393	$0	INTERNSHIP/SUBSIDY
CLEARVIEW LEGACY FND FOR EDUCATION
PRESERVATION RESEARCH INC PO BOX	EAST CANTON	OH	44730	341931114	501(C)(3)	$10,000	$0	DE&I INITIATIVE	30196
COLORADO GOLF ASSOCIATION
SUITE 102 5990 GREENWOOD PLAZA BLVD	GREENWOOD VILLAGE	CO	801114749	841248840	501(C)(3)	$75,823	$0	INTERNSHIP/SUBSIDY
CONNECTICUT STATE GOLF ASSOCIATION
SUITE 212 35 COLD SPRING ROAD	ROCKY HILL	CT	06067	222587856	501(C)(6)	$47,302	$0	INTERNSHIP/SUBSIDY
ECOADAPT
PO BOX 11195	BAINBRIDGE ISLAND	WA	98110	263303629	501(C)(3)	$100,000	$0	TURFGRASS GRANTS
EVANS SCHOLARS FOUNDATION
1 BRIAR ROAD	GOLF	IL	60029	362518129	501(C)(3)	$50,000	$0	JUNIOR
FLORIDA STATE GOLF ASSOCIATION
12630 TELECOM DRIVE	TAMPA	FL	336370935	592171378	501(C)(3)	$201,630	$0	INTERNSHIP/SUBSIDY
GEORGIA STATE GOLF ASSOCIATION
NORTHSIDE DRIVE NW STE 200	ATLANTA	GA	30305	581145042	501(C)(3)	$85,998	$0	INTERNSHIP/SUBSIDY
GOLF ASSOCIATION OF MICHIGAN
39255 COUNTRY CLUB DRIVE SUITE B-40	FARMINGTON HILLS	MI	48331	386105801	501(C)(6)	$66,385	$0	INTERNSHIP/SUBSIDY
GOLF ASSOCIATION OF PHILADELPHIA
1974 SPROUL ROAD SUITE 400	BROOMALL	PA	19008	231303024	501(C)(7)	$112,065	$0	INTERNSHIP/SUBSIDY
GREATER CINCINNATI GOLF ASSOCIATION
9200 MONTGOMERY RD STE 24B	CINCINNATI	OH	452427794	316051373	501(C)(7)	$24,000	$0	INTERNSHIP
HAWAII STATE GOLF ASSOCIATION
98-025 HEKAHA ST BLDG 2 UNIT 204A	AIEA	HI	96701	990238385	501(C)(7)	$44,586	$0	INTERNSHIP/SUBSIDY
IDAHO GOLF ASSOCIATION
PO BOX 9958	BOISE	ID	837073958	237024930	501(C)(7)	$32,760	$0	INTERNSHIP/SUBSIDY
INDIANA GOLF ASSOCIATION
PO BOX 26159	INDIANAPOLIS	IN	46226	352015534	501(C)(6)	$41,496	$0	INTERNSHIP/SUBSIDY
IOWA GOLF ASSOCIATION
1605 N ANKENY BLVD SUITE 210	ANKENY	IA	50023	421203480	501(C)(4)	$35,561	$0	INTERNSHIP/SUBSIDY
KENTUCKY GOLF ASSOCIATION
1116 ELMORE JUST DRIVE	LOUISVILLE	KY	40245	237150508	501(C)(6)	$35,373	$0	INTERNSHIP/SUBSIDY
LOUISIANA GOLF ASSOCIATION
1003 HUGH WALLIS ROAD S SUITE A-2	LAFAYETTE	LA	70508	726035874	501(C)(4)	$41,458	$0	INTERNSHIP/SUBSIDY
LPGA FOUNDATION
100 INTERNATIONAL GOLF DRIVE	DAYTONA BEACH	FL	32124	593085528	501(C)(3)	$475,000	$0	JUNIOR
MAINE STATE GOLF ASSOCIATION DBA MAINE GOLF
2 OLD COUNTRY ROAD EXT	FREEPORT	ME	04032	262355154	501(C)(4)	$32,269	$0	INTERNSHIP/SUBSIDY
MARYLAND STATE GOLF ASSOCIATION
10455 FALLS ROAD	LUTHERVILLE	MD	21093	521326177	501(C)(3)	$40,143	$0	INTERNSHIP/SUBSIDY
MASSACHUSETTS GOLF ASSOCIATION
300 ARNOLD PALMER BOULEVARD	NORTON	MA	02766	042487562	501(C)(3)	$108,105	$0	INTERNSHIP/SUBSIDY
MASTERS TOURNAMENT FOUNDATION INC
PO BOX 2444	AUGUSTA	GA	30903	274452110	501(C)(6)	$696,561	$0	JUNIOR
METROPOLITAN AMATEUR GOLF ASSOCIATION
11724 LACKLAND INDUSTRIAL DRIVE	ST LOUIS	MO	63146	431631448	501(C)(4)	$35,064	$0	INTERNSHIP/SUBSIDY
METROPOLITAN GOLF ASSOCIATION
49 KNOLLWOOD ROAD	ELMSFORD	NY	10523	133637689	501(C)(6)	$128,567	$0	INTERNSHIP/SUBSIDY
METROPOLITAN GOLF FOUNDATION LLC
11724 LACKLAND INDUSTRIAL DRIVE	ST LOUIS	MO	63146	431755262	501(C)(3)	$400,000	$0	NORMANDIE REIMAGINED
MIAMI VALLEY GOLF ASSOCIATION
263 REGENCY RIDGE DRIVE	DAYTON	OH	45459	311437550	501(C)(4)	$16,000	$0	INTERNSHIP
MINNESOTA GOLF ASSOCIATION
SUITE 411 6550 YORK AVENUE SOUTH	EDINA	MN	55435	510152269	501(C)(6)	$70,340	$0	INTERNSHIP/SUBSIDY
MISSISSIPPI GOLF ASSOCIATION
400 CLUBHOUSE DRIVE	PEARL	MS	39208	630977191	501(C)(4)	$24,000	$0	INTERNSHIP
MISSOURI GOLF ASSOCIATION
PO BOX 104164	JEFFERSON CITY	MO	65110	431506782	501(C)(4)	$40,000	$0	INTERNSHIP
MONTANA STATE GOLF ASSOCIATION
BOX 4306	HELENA	MT	59604	237025168	501(C)(4)	$46,648	$0	INTERNSHIP/SUBSIDY
NATIONAL GOLF COURSE OWNERS ASSOC
291 SEVEN FARMS DRIVE 2ND FLOOR	CHARLESTON	SC	29492	362916462	501(C)(6)	$10,000	$0	NGCOA WATER SUMMIT SPONSORSHIP
NATIONAL TURFGRASS EVALUATION PROGRAM
BELTSVILLE AG RESEARCH CTR-WEST	BELTSVILLE	MD	20705	320218619	501(C)(3)	$40,000	$0	TURFGRASS GRANTS	BLDG 005 RM 307
NEBRASKA GOLF ASSOCIATION
6618 SOUTH 118TH STREET	OMAHA	NE	68137	237073030	501(C)(7)	$34,917	$0	INTERNSHIP/SUBSIDY
NEW HAMPSHIRE GOLF ASSOCIATION
56 SOUTH STATE STREET PO BOX 2348	CONCORD	NH	03301	020361092	501(C)(6)	$37,950	$0	INTERNSHIP/SUBSIDY
NEW JERSEY STATE GOLF ASSOCIATION
3 GOLF DRIVE SUITE 206	KENILWORTH	NJ	07033	226046575	501(C)(6)	$45,983	$0	INTERNSHIP/SUBSIDY
NEW MEXICO STATE UNIVERSITY
DEPT OF EXTENSION PLANT SCIENCES	LAS CRUCES	NM	88003	521647582	115(A)	$68,579	$0	TURFGRASS GRANTS	N230 SKEEN HALL
NEW YORK STATE GOLF ASSOCIATION
4933 JAMESVILLE ROAD	JAMESVILLE	NY	13078	160866643	501(C)(4)	$38,537	$0	INTERNSHIP/SUBSIDY
NORTH CAROLINA STATE UNIVERSITY
BOX 7214 2701 SULLIVAN DRIVE	RALEIGH	NC	276957214	566000756	115(A)	$110,612	$0	TURFGRASS GRANTS
NORTH DAKOTA GOLF ASSOCIATION
725 RIVERWOOD DRIVE	BISMARCK	ND	58504	456023238	501(C)(6)	$12,000	$0	INTERNSHIP
NORTHERN CALIFORNIA GOLF ASSOCIATION
PO BOX NCGA	PEBBLE BEACH	CA	93953	941371594	501(C)(6)	$129,528	$0	INTERNSHIP/SUBSIDY
NORTHERN NEVADA GOLF ASSOCIATION
18124 WEDGE PKWY 250	RENO	NV	89511	943048863	501(C)(4)	$24,000	$0	INTERNSHIP
NORTHERN OHIO GOLF ASSOCIATION
ONE GOLFVIEW LANE	NORTH OLMSTED	OH	44070	340149890	501(C)(6)	$44,921	$0	INTERNSHIP/SUBSIDY
OHIO GOLF ASSOCIATION
4354 TULLER ROAD	DUBLIN	OH	43017	311080373	501(C)(7)	$18,176	$0	INTERNSHIP/SUBSIDY
OKLAHOMA GOLF ASSOCIATION
2800 COLTRANE PLACE SUITE 2	EDMOND	OK	73034	260074714	501(C)(4)	$20,743	$0	INTERNSHIP/SUBSIDY
OKLAHOMA STATE UNIVERSITY
PO BOX 248957	OKLAHOMA CITY	OK	731248957	731383996	115(A)	$86,387	$0	TURFGRASS GRANTS
ONE WORLD GOLF PLACE
ONE WORLD GOLF PLACE	ST AUGUSTINE	FL	32092	592998925	501(C)(3)	$500,000	$0	DE&I INITIATIVE
OREGON GOLF ASSOCIATION
2840 HAZELNUT DRIVE	WOODBURN	OR	97071	232743830	501(C)(6)	$57,799	$0	INTERNSHIP/SUBSIDY
OREGON STATE UNIVERSITY
A312 KERR ADMINISTRATION BUILDING	CORVALLIS	OR	973392140	481278540	115(A)	$70,000	$0	TURFGRASS GRANTS
PUERTO RICO GOLF ASSOCIATION
PARADISE COMMERCIAL CENTER AVE	SAN JUAN	PR	00920	660276473	501(C)(3)	$18,000	$0	INTERNSHIP	MATADERO 264 SUITE 11
PURDUE UNIVERSITY
625 AGRICULTURE MALL DRIVE	WEST LAFAYETTE	IN	479072010	356002041	501(C)(3)	$42,126	$0	TURFGRASS GRANTS
RHODE ISLAND GOLF ASSOCIATION
ONE BUTTONHOLE DRIVE SUITE 2	PROVIDENCE	RI	02909	222500471	501(C)(4)	$22,332	$0	INTERNSHIP/SUBSIDY
ROCHESTER DISTRICT GOLF ASSOCIATION
2024 W HENRIETTA RD STE 5H	ROCHESTER	NY	14623	161218400	501(C)(6)	$16,798	$0	INTERNSHIP/SUBSIDY
RUTGERS THE STATE UNIVERSITY OF NEW JERSEY
33 KNIGHTSBRIDGE RD 2ND FL EAST	PISCATAWAY	NJ	088543925	226001086	501(C)(3)	$209,972	$0	TURFGRASS GRANTS
SANDHILLS COMMUNITY COLLEGE
3395 AIRPORT RD	PINEHURST	NC	28374	560797051	501(C)(3)	$129,225	$0	GREENKEEPER APPRENTICE PROGRAM
SOUTH DAKOTA GOLF ASSOCIATION
2040 W RUSSELL ST	SIOUX FALLS	SD	57104	460310847	501(C)(4)	$29,990	$0	INTERNSHIP/SUBSIDY
SOUTHERN CALIFORNIA GOLF ASSOCIATION
3740 CAHUENGA BLVD	STUDIO CITY	CA	916043502	951240720	501(C)(6)	$163,459	$0	INTERNSHIP/SUBSIDY
SOUTHERN NEVADA GOLF ASSOCIATION
8010 WEST SAHARA AVENUE SUITE 160	LAS VEGAS	NV	89117	943045381	501(C)(4)	$30,386	$0	INTERNSHIP/SUBSIDY
SUN COUNTRY AMATEUR GOLF ASSOCIATION
2316 SOUTHERN BLVD SUITE D	RIO RANCHO	NM	87124	850225091	501(C)(7)	$53,910	$0	INTERNSHIP/SUBSIDY
TENNESSEE GOLF ASSOCIATION
400 FRANKLIN ROAD	FRANKLIN	TN	37069	621049477	501(C)(4)	$52,359	$0	INTERNSHIP/SUBSIDY
TEXAS A&M AGRILIFE EXTENSION
PO BOX 10420 TAMUS 2147	COLLEGE STATION	TX	778422147	746000541	501(C)(3)	$116,897	$0	TURFGRASS GRANTS
TEXAS GOLF ASSOCIATION
16200 ADDISON ROAD SUITE 150	ADDISON	TX	75001	750715222	501(C)(4)	$140,986	$0	INTERNSHIP/SUBSIDY
THE FIRST TEE
13000 SAWGRASS VILLAGE CIRCLE	PONTE VEDRA BEACH	FL	32082	592998925	501(C)(3)	$325,000	$0	JUNIOR	BUILDING 4
THE PENNSYLVANIA STATE UNIVERSITY
227 WEST BEAVER AVENUE STE 401313	STATE COLLEGE	PA	16801	246000376	501(C)(3)	$177,607	$0	TURFGRASS GRANTS
UNIVERSITY OF ARKANSAS
173 DTAS BUILDING 1371 W ALTHEIMER	FAYETTEVILLE	AR	727046898	716003252	501(C)(3)	$26,000	$0	TURFGRASS GRANTS	DRIVE
UNIVERSITY OF DELAWARE
220 HULLIHEN HALL	NEWARK	DE	19716	516000297	501(C)(3)	$10,000	$0	TURFGRASS GRANTS
UNIVERSITY OF FLORIDA
PO BOX 113001 33 TIGERT HALL	GAINESVILLE	FL	326113001	596002052	501(C)(3)	$34,800	$0	TURFGRASS GRANTS
UNIVERSITY OF NEBRASKA-LINCOLN
2200 VINE STREET	LINCOLN	NE	685830861	470049123	501(C)(3)	$88,069	$0	TURFGRASS GRANTS
UNIVERSITY OF TENNESSEE
2621 MORGAN CIRCLE 103 MORGAN HALL	KNOXVILLE	TN	379964506	626001636	115(A)	$47,433	$0	TURFGRASS GRANTS
USDA-AGRICULTURAL RESEARCH SERVICE
800 BUCHANAN STREET	ALBANY	CA	94710	720564834	GOV	$71,684	$0	TURFGRASS GRANTS
UTAH GOLF ASSOCIATION
4444 S 700 E SUITE 105	SALT LAKE CITY	UT	84107	870271572	501(C)(7)	$46,351	$0	INTERNSHIP/SUBSIDY
VERMONT GOLF ASSOCIATION
145 PINE HAVEN SHORES RD STE 2172	SHELBURNE	VT	05482	030289304	501(C)(7)	$12,000	$0	INTERNSHIP
VIRGINIA POLYTECHNIC INST & STATE UNIVERSITY
NORTH END CENTER SUITE 4200 300	BLACKSBURG	VA	24061	736017987	115(A)	$40,965	$0	TURFGRASS GRANTS	TURNER STREET
VIRGINIA STATE GOLF ASSOCIATION
2400 DOVERCOURT DRIVE	MIDLOTHIAN	VA	23113	540736931	501(C)(4)	$67,255	$0	INTERNSHIP/SUBSIDY
WASHINGTON GOLF
1010 SOUTH 336TH ST SUITE 310	FEDERAL WAY	WA	98003	911432298	501(C)(4)	$60,070	$0	INTERNSHIP/SUBSIDY
WASHINGTON STATE UNIVERSITY
CASHIERS OFFICE - SPS PO BOX 641025	PULLMAN	WA	991641025	916001108	115(A)	$27,734	$0	TURFGRASS GRANTS
WEST VIRGINIA GOLF ASSOCIATION
2115 CHARLESTON TOWN CENTER	CHARLESTON	WV	25389	550592904	501(C)(4)	$28,000	$0	INTERNSHIP
WESTERN PENNSYLVANIA GOLF ASSOCIATION
930 N LINCOLN AVE	PITTSBURGH	PA	15233	250992795	501(C)(6)	$29,971	$0	INTERNSHIP/SUBSIDY
WISCONSIN STATE GOLF ASSOCIATION
11350 W THEO TRECKER WAY	WEST ALLIS	WI	53214	391092159	501(C)(6)	$52,603	$0	INTERNSHIP/SUBSIDY
WORLD GOLF FOUNDATION
ONE WORLD GOLF PLACE	ST AUGUSTINE	FL	32092	592998925	501(C)(3)	$150,000	$0	MUSEUM
WORLD GOLF FOUNDATION
ONE WORLD GOLF PLACE	ST AUGUSTINE	FL	32092	592998925	501(C)(3)	$250,000	$0	DE&I INITIATIVE
WYOMING STATE GOLF ASSOCIATION
1779 EAGLE CREST COURT	LARAMIE	WY	82072	742445131	501(C)(4)	$16,000	$0	INTERNSHIP

Field	Value	IRS element (for citing)
Total501c3 Org	39	Total501c3OrgCnt
Total Other Org	52	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE I, PART IV	FormAndLineReferenceDesc
Explanation	THE USGA PROVIDES GRANTS TO FURTHER ITS MISSION TO CHAMPION AND ADVANCE THE GAME. MANY OF THESE GRANTS DIRECTLY OR INDIRECTLY SUPPORT JUNIORS AND GOLFERS WITH DISABILITIES THROUGHOUT THE UNITED STATES THROUGH LOCAL CHAPTER AND/OR NATIONAL ASSOCIATION SUPPORT. THE USGA ALSO PROVIDES GRANTS TO STATE AND REGIONAL ASSOCIATIONS TO FINANCE PAID INTERNSHIPS FOR THOSE WHO ARE PURSUING A CAREER IN GOLF ADMINISTRATION. THE USGA PROVIDES GRANTS TO COLLEGES AND UNIVERSITIES TO FINANCE TURFGRASS RESEARCH AND ENVIRONMENTAL RESEARCH THAT MAY BENEFIT GOLF COURSES IN REDUCING CONSUMPTION OF KEY RESOURCES SUCH AS WATER AND MANAGING COSTS RELATED TO LABOR AND TURF MAINTENANCE. IN ALL CASES, STAFF MEMBERS MONITOR THE USE OF FUNDS TO ENSURE THAT THE GRANTS ARE SPENT FOR THE PROPER PURPOSES AND ARE NOT OTHERWISE DIVERTED FROM INTENDED USE. IN SOME CASES, A THOROUGH APPLICATION MUST BE SUBMITTED IN ORDER TO RECEIVE CONSIDERATION FOR FUNDING. MONITORING NORMALLY INCLUDES FORMAL PERIODIC REPORTS FROM THE RECIPIENT ORGANIZATION, DETAILING PROGRAM PROGRESS AND USE OF FUNDS. MONITORING CAN ALSO INCLUDE INFORMAL REPORTS, DEPENDING ON THE NATURE OF THE GRANT AND THE ORGANIZATION IT WAS DISTRIBUTED TO. FOR EXAMPLE, GRANTS DISTRIBUTED TO PROGRAMS FOR JUNIORS AND GOLFERS WITH DISABILITIES TYPICALLY REQUIRE THE RECIPIENT ORGANIZATION TO COMPLETE A FORMAL ASSESSMENT REPORT THAT INCLUDES INFORMATION ABOUT PROGRAM OUTCOMES, FINANCIAL COMPLIANCE, PARTICIPANT STATISTICS, PROGRAM SCHEDULE, INSTRUCTION PROVIDED, AND FOLLOW-UP SUPPORT. SUCH INFORMATION IS SUBJECT TO AUDIT, AT THE USGA'S SOLE DISCRETION. IN ALL CASES, UNSPENT FUNDS MUST BE RETURNED TO USGA. GRANTS TO STATE AND REGIONAL ASSOCIATIONS FOR GOLF ADMINISTRATION INTERNSHIPS TYPICALLY REQUIRE THE RECIPIENT ORGANIZATION TO COMPLETE A REPORT DESCRIBING THE INTERNSHIP ACTIVITIES AND ACCOMPLISHMENTS, AND ACCOUNT FOR ALL INTERNSHIP SALARY PAYMENTS. ADDITIONALLY, THE INTERN IS REQUIRED TO COMPLETE AN EVALUATION ON THE INTERNSHIP RESPONSIBILITIES AND CONFIRM THE DURATION OF THEIR EMPLOYMENT. UNSPENT FUNDS RELATED TO INTERNSHIPS MUST BE RETURNED TO THE USGA. GRANTS TO COLLEGES AND UNIVERSITIES FOR TURF GRASS AND ENVIRONMENTAL RESEARCH TYPICALLY REQUIRE THE RECIPIENT ORGANIZATION TO COMPLETE A REPORT DESCRIBING IN DETAIL THE RESULTS OF THE RESEARCH, AND ACCOUNT FOR ALL FUNDS SPENT. UNSPENT FUNDS MUST BE RETURNED TO USGA.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Travel For Companions	Yes (X)	TravelForCompanionsInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	Yes (1)	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	Yes (1)	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MIKE WHAN
CEO	$1,186,033	$0	$1,165,000	$0	$19,285	$0	$118,023	$0	$43,449	$0	$2,531,790	$0	$0	$0
JOHN BODENHAMER
CHIEF CHAMPIONSHIPS OFFICER	$598,632	$0	$216,000	$0	$52,156	$0	$9,900	$0	$28,147	$0	$904,835	$0	$0	$0
SUSAN PIKITCH
CHIEF FINANCIAL OFFICER	$519,357	$0	$180,000	$0	$50,121	$0	$9,900	$0	$35,199	$0	$794,577	$0	$0	$0
JON PODANY
CHIEF COMMERCIAL OFFICER	$520,390	$0	$180,000	$0	$16,292	$0	$37,765	$0	$39,978	$0	$794,425	$0	$0	$0
CHRISTOPHER FRASER
SECRETARY AND CLO	$484,292	$0	$165,600	$0	$45,382	$0	$9,900	$0	$28,028	$0	$733,202	$0	$0	$0
THOMAS PAGEL
CHIEF GOVERNANCE OFFICER	$408,874	$0	$140,400	$0	$80,209	$0	$9,900	$0	$38,205	$0	$677,588	$0	$0	$0
REGINALD JONES JR
MD, US OPEN	$368,035	$0	$83,496	$0	$35,847	$0	$9,900	$0	$36,988	$0	$534,266	$0	$1	$0
EMILY PALMER
CHIEF MBER SERVICES OFFICER	$345,556	$0	$116,852	$0	$14,755	$0	$20,907	$0	$27,349	$0	$525,419	$0	$0	$0
MARY LOPUSZYNSKI
MD, MERCHANDISE	$333,835	$0	$74,336	$0	$13,745	$0	$9,009	$0	$14,493	$0	$445,418	$0	$2	$0
CHAEMIN LEE
MANAGING DIRECTOR - HR	$310,225	$0	$72,000	$0	$4,500	$0	$14,630	$0	$39,927	$0	$441,282	$0	$3	$0
ANTHONY GRECO
MD, FIELD SERVICES	$305,314	$0	$69,322	$0	$11,741	$0	$9,311	$0	$40,038	$0	$435,726	$0	$4	$0
JEFFREY HALL
MD, RULES & OPEN CHAMPIONSHIPS	$295,534	$0	$61,552	$0	$19,960	$0	$8,750	$0	$41,068	$0	$426,864	$0	$5	$0

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 1A	THE USGA HAS A WRITTEN POLICY REGARDING FIRST CLASS TRAVEL AND THE USE OF PRIVATE JETS/CHARTERS. FOR THE LATTER, USE IS STRICTLY LIMITED TO USGA BUSINESS TRAVEL WHERE THERE ARE NO COMMERCIAL FLIGHTS AVAILABLE TO MEET THE ITINERARY, AND FOR USE ONLY BY EXECUTIVE LEADERSHIP/EXECUTIVE COMMITTEE WITH PRIOR APPROVAL BY THE PRESIDENT OF THE EXECUTIVE COMMITTEE. SPOUSE TRAVEL IS NOT REIMBURSED, EXCEPT IN LIMITED CIRCUMSTANCES WHERE THERE IS A BUSINESS PURPOSE AND APPROVED BY THE PRESIDENT OF THE EXECUTIVE COMMITTEE.
PART I, LINE 4B	THE 457(F) NONQUALIFIED DEFINED CONTRIBUTION PLAN FOR THE UNITED STATES GOLF ASSOCIATION (THE "457(F) DC PLAN") IS A TAX FAVORED, NON-QUALIFIED SUPPLEMENTAL RETIREMENT PROGRAM OFFERED TO HIGHLY COMPENSATED SENIOR MANAGEMENT. THIS PLAN ADDRESSES THE POTENTIAL SHORTFALL FOR SENIOR MANAGEMENT THAT MAY RESULT FROM THE INTERNAL REVENUE SERVICE LIMITS ASSOCIATED WITH QUALIFIED RETIREMENT PLANS. THOSE LIMITS INCLUDE COMPENSATION CAPS FOR THE USGA PENSION PLAN AND USGA DEFINED CONTRIBUTION RETIREMENT PLAN. PURSUANT TO REGULATIONS CONTAINED IN THE IRS CODE GOVERNING NOT-FOR-PROFIT EXECUTIVE COMPENSATION PLANS, ACCRUED BENEFITS BECOME TAXABLE TO THE EMPLOYEE AT VESTING. THE VESTING PERIOD IS FIVE YEARS. ONCE VESTED, THE ANNUAL ACCRUED BENEFIT IS RECORDED AS INCOME, EVEN THOUGH THE INDIVIDUAL DID NOT RECEIVE THE BENEFIT. THESE AMOUNTS ARE INCLUDED IN OTHER REPORTABLE COMPENSATION FOR VESTED PARTICIPANTS. THE BENEFIT IS PAYABLE UPON TERMINATION FROM THE USGA. THE ACCRUED, NON-VESTED BENEFITS ARE REPORTED AS DEFERRED COMPENSATION ON SCHEDULE J COLUMN (C). THE FOLLOWING PEOPLE RECEIVED CONTRIBUTIONS TO THE USGA 457(F) PLAN IN 2023 (ALL NAMED PERSONS ON SCHEDULE J, PART II). SECTION 457(F) DEFERRED COMPENSATION PLAN, VESTED PORTION WHICH IS REPORTED ON SCHEDULE J PART II COLUMN B(III): - JOHN BODENHAMER $35,770 - SUSAN PIKITCH $27,865 - CHRISTOPHER FASER $24,057 - THOMAS PAGEL $64,816 - REGINALD JONES JR. $10,319 - JEFFREY HALL $3,315 - MARY LOPUSZYNSKI $7,175 - ANTHONY GRECO $5,171 SECTION 457(F) DEFERRED COMPENSATION PLAN, NON-VESTED PORTION WHICH IS REPORTED ON SCHEDULE J PART II COLUMN C: - MIKE WHAN $108,123 - JON PODANY $27,865 - EMILY PALMER $11,007
PART I, LINE 5 & LINE 6:	CEO AND SENIOR LEADERSHIP TEAM PARTICIPATE IN AN INCENTIVE COMPENSATION PLAN WITH METRICS MEASURED AGAINST STRATEGIC ORGANIZATIONAL OBJECTIVES AND FINANCIAL RESULTS WHICH INCLUDE REVENUE AND OTHER METRICS AS APPROVED BY THE EXECUTIVE COMMITTEE. INCENTIVE COMPENSATION REQUIRES INPUT FROM COMPENSATION COMMITTEE, A STANDING COMMITTEE OF THE ORGANIZATIONS EXECUTIVE COMMITTEE, AND APPROVAL BY THE USGA BOARD PRESIDENT. INCENTIVE PLAN MAY NOT EXCEED BUDGET. TOTAL COMPENSATION (BASE SALARY AND INCENTIVE COMPENSATION PLAN) FOR THE CEO AND SENIOR LEADERSHIP TEAM IS EXTERNALLY BENCHMARKED ON A REGULAR BASIS. THE BENCHMARKING PROCESS IS CONDUCTED BY A THIRD PARTY AND REVIEWED BY THE PRESIDENT.
PART III: OTHER REPORTABLE COMPENSATION:	AMOUNTS INCLUDED IN OTHER REPORTABLE COMPENSATION INCLUDE AMOUNTS ATTRIBUTABLE TO LIFE, LONG TERM DISABILITY & LONG-TERM CARE INSURANCES, CHILD SCHOLARSHIPS, PERSONAL MILEAGE AND AUTOMOBILE EXPENSES, AS WELL AS NON-CASH VESTED BENEFITS IN THE USGA 457(F) NON-QUALIFIED SUPPLEMENTAL RETIREMENT PLAN.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	PUBLIC FINANCE AUTHORITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	273866124	BondIssuerEIN
CUSIP	000000000	CUSIPNum
Bond Issued	2017-01-19	BondIssuedDt
Issue Price	$50,000,000	IssuePriceAmt
Purpose	CONSTRUCTION ISSUE	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Total Proceeds	$45,034,926	TotalProceedsAmt
Issuance Costs From Proceeds	$480,000	IssuanceCostsFromProceedsAmt
Capital Expenditures	$44,554,926	CapitalExpendituresAmt
Refunding Tax Exempt Bonds	0	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	0	RefundingTaxableBondsInd
Final Allocation Made	0	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	0	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	0	MgmtContractBondFincdPropInd
Any Research Agreements	0	AnyResearchAgreementsInd
Private Bus Concerning UBI	0.00500	PrivateBusConcerningUBIPct
Total Private Business Use	0.00500	TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test	0	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	Yes (1)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	Yes (1)	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	Yes (1)	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	Yes (1)	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (1)	ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART II, LINE 3	FormAndLineReferenceDesc
Explanation	THE TAX-EXEMPT BOND ISSUED IS A DRAW-DOWN BOND AND THE AMOUNT REPORTED ON PART II LINE 3 PRESENTS THE BOND VALUE ISSUED AS OF 12/31/2023.	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	SUBSTANTIAL CONTRIBUTOR	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	SUBSTANTIAL CONTRIB	RelationshipDescriptionTxt
Transaction	$146,714	TransactionAmt
Transaction	INSURANCE CONTRACT	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCH L, PART IV, TRANSACTION INVOLVING INTERESTED PERSONS:	FormAndLineReferenceDesc
Explanation	THE TRANSACTION REPORTED ON PART IV WAS COMPLETED AT ARMS LENGTH AND WAS COMPLETED WITHOUT CONSIDERATION OF THE CONTRIBUTION RECEIVED.	ExplanationTxt

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	734	ContributionCnt
Noncash Contributions Rpt F990	$0	NoncashContributionsRptF990Amt
Method Of Determining Revenues	SEE PART II	MethodOfDeterminingRevenuesTxt

Real Estate Commercial RealEstateCommercialGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$1,725,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	DONATED RANGE BALLS	Desc
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$168,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	Yes (1)	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 30B:	FormAndLineReferenceDesc
Explanation	IN CERTAIN CIRCUMSTANCES, THE USGA MIGHT RECEIVE NON-CASH CONTRIBUTIONS THAT ARE REQUIRED TO HOLD FOR AT LEAST THREE YEARS FROM THE DATE OF THE INITIAL CONTRIBUTIONS. THESE NON-CASH CONTRIBUTIONS WERE DONATED TO SUPPORT THE EXEMPT PURPOSE OF THE USGA MUSEUM, FOLLOWING THE USGA GENERAL GIFT ACCEPTANCE POLICY AND PROCEDURES. SCHEDULE M, LINE 31 THE USGA HAS A GIFT ACCEPTANCE POLICY FOR ANY ITEM BEING DONATED TO THE USGA GOLF MUSEUM. THE USGA ALSO HAS A GIFT ACCEPTANCE POLICY FOR ANY NON-STANDARD CONTRIBUTIONS TO THE USGA. PROCEDURES INCLUDE REVIEWS BY THE APPROPRIATE STAFF BEFORE ANY SUCH CONTRIBUTION CAN BE ACCEPTED. WHERE APPROPRIATE, THE CHIEF LEGAL OFFICER IS CONSULTED. SCHEDULE M, LINE 33: AS PERMITTED UNDER SFAS 116, THE USGA CHOOSES NOT TO REPORT IN ITS REVENUE STATEMENT AND BALANCE SHEET WORKS OF ART, HISTORICAL TREASURES, OR OTHER SIMILAR ASSETS HELD FOR PUBLIC EXHIBITION, EDUCATION, OR RESEARCH IN FURTHERANCE OF PUBLIC SERVICE.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION'S MISSION:	THE UNITED STATES GOLF ASSOCIATION'S MISSION IS TO CHAMPION AND ADVANCE THE GAME OF GOLF, AND ITS PURPOSE IS EMBEDDED INTO EACH OF THE FOUR LETTERS OF OUR NAME. AS GOLF'S STEWARD AND GOVERNING BODY IN AMERICA, OUR INITIALS U (UNIFY) S (SHOWCASE) G (GOVERN) A (ADVANCE) CAN BE USED TO COMMUNICATE ROLE THE USGA PLAYS, AND THE GOOD WE DO FOR THE GAME. WE UNIFY THE GAME BY CREATING AN EQUAL PLAYING FIELD THROUGH THE WORLD HANDICAP SYSTEM, COURSE RATING SYSTEM AND GHIN, ENSURING THAT PLAYERS OF ALL AGES, ABILITIES AND BACKGROUNDS CAN ENJOY THE GAME TOGETHER. WE UNIFY GOLFERS AND GOLF COURSES THROUGH OUR NATIONAL ALLIED GOLF ASSOCIATION (AGA) NETWORK. WE WILL BE A TRUSTED PARTNER WITH THE GLOBAL GAME AROUND COMMON PURPOSES THAT ENSURE A BETTER FUTURE FOR GOLF (GROWING THE GAME, EQUITY AND INCLUSION, SUSTAINABILITY). WE SHOWCASE AND CELEBRATE THE BEST PLAYERS IN THE WORLD BY PROVIDING THEM THE STAGE TO ACHIEVE THEIR DREAMS ALL AGES, INDIVIDUALS, AND TEAMS ALIKE. WE SHOWCASE HOW "OPEN" GOLF CAN BE, VIA A TRULY OPEN APPROACH TO CHAMPIONSHIPS QUALIFIERS THAT DON'T CARE ABOUT YOUR AGE, RACE OR RELIGIOUS BELIEFS, BUT ONLY YOUR ABILITY TO GET THE BALL IN THE HOLE. WE HOST THE NATIONAL CHAMPIONSHIPS IN AMERICA, SHOWCASING THE NATION'S BEST GOLF COURSES AND WELCOMING THE GLOBAL GOLF COMMUNITY TO PARTICIPATE. THE USGA CONDUCTS 15 NATIONAL CHAMPIONSHIPS ANNUALLY, WITH AN EQUAL NUMBER FOR MEN AND WOMEN AND THE U.S. ADAPTIVE OPEN CHAMPIONSHIP, ADDED IN 2022 FOR GOLFERS WITH DISABILITIES FOR BOTH MALES AND FEMALES OF ALL AGES. WE GOVERN WITH A FOCUS ON THE BEST INTERESTS OF THE GAME LONG-TERM, WITHOUT BIAS, PROVIDING A STRONG FRAMEWORK ON WHICH THE GAME CAN GROW. WE GOVERN THE GAME THROUGH A CLEARLY DEFINED SET OF PLAYING AND AMATEUR STATUS RULES, AND EQUIPMENT STANDARDS TO PROMOTE AND ENSURE FAIR PLAY. A COMMON SET OF RULES GIVES EVERY GOLFER A FOUNDATION FOR HOW THE GAME IS PLAYED. WE ADVANCE THE GAME TO ENABLE A FUTURE THAT IS EVEN BETTER THAN THE GAME WE PLAY TODAY. THIS MEANS ENSURING THAT GOLFERS OF ALL RACES, GENDERS AND AGES HAVE ACCESS AND FEEL WELCOME. THIS STARTS WITH JUNIORS AND CONTINUES THROUGH A GOLFER'S LIFETIME JOURNEY IN THE GAME. WE'RE PASSIONATELY PURSUING A BETTER ON-COURSE GOLF EXPERIENCE THROUGH OUR GREEN SECTION IMPROVING THE COST OF THE GAME, THE TIME IT TAKES TO PLAY AND ENJOYMENT WITH FEWER RESOURCES. WE'RE THE BIGGEST INVESTOR IN GOLF'S FUTURE BY HELPING COURSES MANAGE WATER, FUEL, RESOURCES, BY FUNDING NEARLY $1.5 MILLION ANNUALLY IN RESEARCH GRANTS TO ADVANCE TURFGRASS SCIENCE.
FORM 990, PART I, LINE 6	THE ESTIMATE FOR VOLUNTEERS REPRESENTS PEOPLE WHO SERVE ON A USGA COMMITTEE OR USGA SUB COMMITTEE. THE ESTIMATE ALSO INCLUDES THE THOUSANDS OF INDIVIDUALS WHO VOLUNTEER THEIR TIME AT USGA CHAMPIONSHIPS, AND CONTRIBUTE TOWARD THE SUCCESS OF THOSE USGA CHAMPIONSHIPS.
FORM 990, PART V, QUESTION 2	UNITED STATES GOLF ASSOCIATION SHARES EMPLOYEES WITH ITS SUPPORTING ORGANIZATION, USGA FOUNDATION (EIN# 83-4639721) VIA A COMMON PAYMASTER ARRANGEMENT. ALL W-2S AND REQUIRED EMPLOYMENT TAX RETURNS ARE FILED BY UNITED STATES GOLF ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 6	THE USGA IS AN ASSOCIATION OF MEMBER CLUBS AND COURSES. WHILE APPLICATION FOR MEMBERSHIP IS OPEN TO ANY GOLF CLUB, GOLF COURSE OR GOLF TRAINING FACILITY, AS SPECIFIED AND DEFINED IN THE USGA BY-LAWS, VOTING PRIVILEGES ARE LIMITED TO MEMBER CLUBS. VOTING PRIVILEGES DO NOT EXTEND TO MEMBER COURSES OR TO MEMBER GOLF TRAINING FACILITIES. MEMBERSHIP APPLICATIONS ARE REVIEWED AND SUBJECT TO APPROVAL OR REJECTION AT THE DISCRETION OF THE EXECUTIVE COMMITTEE. MEMBERSHIP IS AUTOMATICALLY CONTINUOUS UNLESS INTERRUPTED BY WRITTEN RESIGNATION OR EXPULSION IN ACCORDANCE WITH USGA BY-LAWS. ACCEPTANCE OF MEMBERSHIP BINDS EACH MEMBER TO UPHOLD ALL PROVISIONS OF THE USGA'S CERTIFICATE OF INCORPORATION, BY-LAWS AND OTHER RULES, TO ACCEPT AND ENFORCE ALL RULES AND DECISIONS OF THE EXECUTIVE COMMITTEE ACTING WITHIN ITS JURISDICTION AND TO OTHERWISE CONDUCT ITSELF IN A MANNER THAT FURTHERS THE INTERESTS OF THE USGA TO PROMOTE THE BEST INTERESTS AND TRUE SPIRIT OF THE GAME OF GOLF. (THE USGA IS ORGANIZED AND EXISTS UNDER THE NON-PROFIT CORPORATION LAWS OF THE STATE OF DELAWARE. THE USGA IS A NON-STOCK ENTITY.)
FORM 990, PART VI, SECTION A, LINE 7A	THE EXECUTIVE COMMITTEE IS THE GOVERNING BODY OF THE USGA. THE EXECUTIVE COMMITTEE CONSISTS OF 14 VOTING MEMBERS, INCLUDING THE 1 OFFICER. EACH MEMBER OF THE EXECUTIVE COMMITTEE IS ELECTED TO A SET TERM WITH A SET AMOUNT OF TERM LIMITS AT THE ANNUAL MEETING OF THE USGA AND HOLDS OFFICE UNTIL HIS OR HER TERM EXPIRES OR UNTIL HIS OR HER RESIGNATION OR REMOVAL. EACH MEMBER CLUB IS ENTITLED TO BE REPRESENTED BY ONE VOTING DELEGATE AT THE ANNUAL MEETING OF THE USGA. DULY CERTIFIED PROXIES MAY BE VOTED BY VOTING DELEGATES AT THE ANNUAL MEETING OF THE USGA.
FORM 990, PART VI, SECTION A, LINE 7B	THE USGA BY-LAWS PROVIDE THAT THEY MAY BE ALTERED OR REPEALED BY MEMBER CLUBS ACTING PURSUANT TO THE BY-LAWS.
FORM 990, PART VI, SECTION B, LINE 11B	THE FEDERAL FORM 990 IS COMPILED BY THE USGA'S TAX FIRM GRANT THORNTON. AFTER THE USGA'S TAX FIRM GRANT THORNTON HAS THOROUGHLY REVIEWED THE FEDERAL FORM 990 AND DEEMED IT TO BE ACCURATE AND COMPLETE, THE FEDERAL FORM 990 IS REVIEWED WITH THE CEO AND THE AUDIT COMMITTEE. BEFORE THE FEDERAL FORM 990 IS SIGNED BY AN OFFICER AND SUBMITTED TO THE IRS, A FULL COPY OF THE DOCUMENT, INCLUDING ALL ATTACHMENTS, IS PROVIDED TO EACH VOTING MEMBER OF THE EXECUTIVE COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 12C	THE USGA REQUIRES ITS EXECUTIVE COMMITTEE MEMBERS AND EMPLOYEES TO ADMINISTER THEIR AFFAIRS HONESTLY AND EFFICIENTLY, EXERCISING DUE CARE, SKILL AND JUDGMENT FOR THE BENEFIT OF THE USGA. IT IS THE RESPONSIBILITY OF USGA EXECUTIVE COMMITTEE MEMBERS AND EMPLOYEES TO MAKE A FULL DISCLOSURE OF ANY PERSONAL INVOLVEMENT WHICH MIGHT RESULT IN A CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST ON THEIR PART. SUCH DISCLOSURES ARE SUBMITTED TO THE AUDIT COMMITTEE CHAIR AND/OR THE CHIEF LEGAL OFFICER FOR REVIEW AND CONSIDERATION AS PER STATED PROCEDURES. ADDITIONALLY, ONCE A YEAR, THE USGA REQUIRES ITS EXECUTIVE COMMITTEE MEMBERS AND EMPLOYEES TO REVIEW THE USGA'S CONFLICT OF INTEREST POLICY AND SUBMIT A STATEMENT ATTESTING TO THEIR UNDERSTANDING OF AND COMPLIANCE WITH THE POLICY. ANY CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST MUST BE INCLUDED ON THE SUBMITTED STATEMENT. THE AUDIT COMMITTEE REVIEWS THE STATEMENTS AND MAKES ANY NECESSARY DECISIONS TO MANAGE AND/OR ELIMINATE THE CONFLICTS.
FORM 990, PART VI, SECTION B, LINE 15	ON A PERIODIC BASIS, THE USGA DOES A THOROUGH REVIEW OF COMPENSATION FOR THE CEO AND THE EXECUTIVE TEAM. THIS REVIEW INCLUDES A COMPENSATION SURVEY BY AN INDEPENDENT COMPENSATION CONSULTANT, AND CONSIDERATION OF COMPARABILITY DATA OBTAINED FROM OTHER SOURCES. THE SURVEY AND DATA ARE CAREFULLY CONSIDERED BY THE USGA'S COMPENSATION COMMITTEE TO ENSURE THAT COMPENSATION IS REASONABLE AND APPROPRIATE. MERCER PREPARED AN "EXECUTIVE CASH COMPENSATION UPDATE" (INTERMEDIATE SANCTIONS) REPORT DATED DECEMBER 31, 2022. THIS REPORT WOULD HAVE BEEN USED TO MAKE COMPENSATION DECISIONS FOR USGA EXECUTIVES FOR CALENDAR YEAR 2023. SUBSTANTIATION OF THE DELIBERATION AND DECISION OF THE COMPENSATION COMMITTEE IS MAINTAINED IN THE MEETING MINUTES. IN ADDITION, EMPLOYEES OF THE USGA UNDERGO A THOROUGH EVALUATION PROCESS AT THE END OF EACH YEAR. PERFORMANCE AND GOALS ARE CAREFULLY REVIEWED AND DOCUMENTED, THEN DISCUSSED WITH THE EMPLOYEE. MERIT INCREASES AND BONUS AWARDS ARE DETERMINED BASED ON THESE EVALUATIONS. FORM 990, PART VI, SECTION B, LINE 16B THE USGA DOES NOT CURRENTLY HAVE ANY JOINT VENTURES BUT MAINTAIN A JOINT VENTURES POLICY TO ENSURE THAT ALL ARRANGEMENTS ARE CONSISTENT WITH THE ORGANIZATION'S TAX EXEMPT STATUS UNDER IRC SECTION 501(C)(3). SPECIFICALLY, THE PURPOSE OF THE POLICY IS TO SET FORTH GUIDELINES TO HELP ENSURE THAT ARRANGEMENTS WITH FOR-PROFIT ENTITIES WILL NOT JEOPARDIZE THE USGA'S TAX EXEMPT STATUS.
FORM 990, PART VI, SECTION C, LINE 19	THE USGA'S MOST RECENT FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE VIEWABLE BY THE PUBLIC ON USGA.ORG EACH YEAR. THE USGA MAKES THE FOLLOWING DOCUMENTS AVAILABLE TO THE PUBLIC BY PROVIDING THEM TO GUIDESTAR TO POST ON THEIR WEBSITE AT WWW.GUIDESTAR.ORG: IRS LETTER OF DETERMINATION; FEDERAL FORM 1023; FEDERAL FORM 990; FEDERAL FORM 990-T; AUDITED FINANCIAL STATEMENTS. THE USGA ALSO MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC "UPON REQUEST" AT ITS HEADQUARTERS LOCATION IN NEW JERSEY, DURING NORMAL BUSINESS HOURS.
FORM 990, PART IX, LINE 11G	EXPENSES INCLUDE VARIOUS PROFESSIONAL SERVICES, INCLUDING BUT NOT LIMITED TO TV AND VIDEO PRODUCTION, FREELANCE PHOTOGRAPHY, AND PUBLIC RELATIONS/BRAND BUILDING EXPENSES, AS WELL AS TEMPORARY STAFFING ON IT.
FORM 990, PART XI, LINE 9:	FASB 158 ADOPTION 3,342,000. NET ASSETS RELEASED FROM RESTRICTION -2,532,337.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	THE USGA FOUNDATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	77 LIBERTY CORNER ROAD	AddressLine1Txt
City	LIBERTY CORNER	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	07938	ZIPCd

Field	Value	IRS element (for citing)
EIN	834639721	EIN
Primary Activities	SUPPORTING	PrimaryActivitiesTxt
Legal Domicile State	NJ	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12A, I	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	USGA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (1)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	USGA FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	S	TransactionTypeTxt
Involved	$3,800,000	InvolvedAmt
Method Of Amount Determination	BOOK	MethodOfAmountDeterminationTxt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE R, PART II - RELATED EXEMPT ORGANIZATION	FormAndLineReferenceDesc
Explanation	THE USGA FOUNDATION (THE "FOUNDATION") WAS INCORPORATED ON MARCH 15, 2019. THE FOUNDATION WAS CREATED UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986 AS A TYPE 1 SUPPORTING ORGANIZATION OF THE USGA. THE FOUNDATION'S PRIMARY OBJECTIVE IS TO PROVIDE FINANCIAL SUPPORT TO THE UNITED STATES GOLF ASSOCIATION AS IT CARRIES OUT ITS PROGRAMS, ACTIVITIES AND PROJECTS DESIGNED TO ADVANCE ITS CHARITABLE MISSION.	ExplanationTxt