UNITED STATES GOLF ASSOCIATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- UNITED STATES GOLF ASSOCIATION (EIN 13-1427105)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-06
- IRS object ID
- 202312799349301401
- Schema version
- 2022v5.0
- 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 | 2023-10-06T11:22:29-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 366055558 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | 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 | 2022-01-01 | 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 | 2023-10-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SUSAN | PersonFirstNm |
| Person Last | PIKITCH | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIEL ROMANO | PreparerPersonNm |
| PTIN | P00504182 | PTIN |
| Phone | 2125990100 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | 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 | $651,404,387 | 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 | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 444 | TotalEmployeeCnt |
| Total Volunteers | 7300 | TotalVolunteersCnt |
| Total Gross UBI | $2,878,385 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $1,088,742 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $36,301,587 | PYContributionsGrantsAmt |
| CY Contributions Grants | $46,136,345 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $127,350,193 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $157,132,567 | CYProgramServiceRevenueAmt |
| PY Investment Income | $63,211,468 | PYInvestmentIncomeAmt |
| CY Investment Income | $17,084,565 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,836,649 | PYOtherRevenueAmt |
| CY Other Revenue | $14,546,658 | CYOtherRevenueAmt |
| PY Total Revenue | $231,699,897 | PYTotalRevenueAmt |
| CY Total Revenue | $234,900,135 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $11,160,141 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $9,377,503 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $59,366,779 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $58,048,374 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $77,200 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $104,850 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $104,850 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $139,323,334 | PYOtherExpensesAmt |
| CY Other Expenses | $195,663,807 | CYOtherExpensesAmt |
| PY Total Expenses | $209,927,454 | PYTotalExpensesAmt |
| CY Total Expenses | $263,194,534 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $21,772,443 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$28,294,399 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $917,892,326 | TotalAssetsBOYAmt |
| Total Assets EOY | $791,037,411 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $177,992,898 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $161,012,525 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $739,899,428 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $630,024,886 | 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 | $152,728,327 | ExpenseAmt |
| Grant | $824,790 | GrantAmt |
| Revenue | $145,968,412 | RevenueAmt |
| Desc | CHAMPIONSHIPS:EXPENSES: $152,728,327 - GRANTS: $824,790 - REVENUE: $133,968,412EVENT INSURANCE PAYMENT:EXPENSES: $0 - GRANTS: $0 - REVENUE: $12,000,000 SEE SCHEDULE OCHAMPIONSHIPS: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.EVENT INSURANCE PAYMENT: THE USGA ALERTED THE EVENT CANCELLATION INSURANCE CARRIER OF ITS INTENTION TO FILE A CLAIM FOR LOSSES ARISING FROM THE RESCHEDULING AND ALTERATION OF THE 2021 U.S. OPEN (INCLUDING THE CANCELLATION OF SPECTATORS AND CORPORATE HOSPITALITY) DUE TO THE COVID-19 PANDEMIC. BASED ON THE VALIDITY OF THE USGA'S CLAIM AND THE ESTIMATED CLAIM TOTAL VALUE, THE INSURANCE CARRIER PAID THE USGA $12,000,000 IN 2022. THESE AMOUNTS HAVE BEEN RECOGNIZED IN THE 2022 FINANCIAL RESULTS, AS THEY MET THE CRITERIA OF THE CONTINGENCY BEING ESTIMABLE AND PROBABLE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $24,646,968 | ExpenseAmt |
| Grant | $3,048,441 | GrantAmt |
| Revenue | $13,456,260 | RevenueAmt |
| Desc | GOLFER ENGAGEMENT SEE SCHEDULE OGOLFER ENGAGEMENT - GHIN, MEMBERS, REGIONAL AFFAIRS THE 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. THE USGA ALSO ENGAGES WITH MORE THAN 300,000 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 58 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. 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. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,039,295 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $2,694,211 | RevenueAmt |
| Desc | GOVERNANCE SEE SCHEDULE OGOVERNANCE: RULES, HANDICAPPING, EQUIPMENT STANDARDS, DISTANCE.THE USGA SERVES 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. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $43,761,453 | ExpenseAmt |
| Grant | $5,504,272 | GrantAmt |
| Revenue | $5,467,156 | RevenueAmt |
| Desc | 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 2022 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 150 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 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $43,761,453 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $5,504,272 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $5,467,156 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $230,176,043 | 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 | 924 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 444 | 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 (31 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 | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| J STUART FRANCIS | ||||||||||
| PRESIDENT | 10.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| FRED PERPALL | ||||||||||
| PRESIDENT - ELECT | 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 | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||||
| NICK PRICE | ||||||||||
| EXECUTIVE COMMITTEE | 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 | 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 | ||||
| MIKE WHAN | ||||||||||
| CEO | 60.00 | 1.00 | Yes (X) | $1,703,585 | $0 | $150,791 | ||||
| CHRISTOPHER FRASER | ||||||||||
| SECRETARY AND CLO | 60.00 | 1.00 | Yes (X) | $689,872 | $0 | $80,910 | ||||
| SUSAN PIKITCH | ||||||||||
| CHIEF FINANCIAL OFFICER | 60.00 | 1.00 | Yes (X) | $685,551 | $0 | $80,966 | ||||
| JOHN BODENHAMER | ||||||||||
| CHIEF CHAMPIONSHIPS OFFICE | 60.00 | 0.00 | $838,872 | $0 | $63,859 | Yes (X) | ||||
| STEVEN SCHLOSS | ||||||||||
| CHIEF PEOPLE OFFICER (THRU 02/2022) | 60.00 | 0.00 | $614,851 | $0 | $0 | Yes (X) | ||||
| JON PODANY | ||||||||||
| CHIEF COMMERCIAL OFFICER | 60.00 | 0.00 | $511,535 | $0 | $67,859 | Yes (X) | ||||
| THOMAS PAGEL | ||||||||||
| CHIEF GOVERNANCE OFFICER | 60.00 | 0.00 | $516,242 | $0 | $62,522 | Yes (X) | ||||
| EMILY VON DOEHREN | ||||||||||
| CHIEF MBER SERVICES OFFICER | 60.00 | 0.00 | $428,494 | $0 | $53,266 | Yes (X) | ||||
| DENNIS BAGGETT | ||||||||||
| MD - OPEN CHAMPIONSHIPS | 60.00 | 0.00 | $634,469 | $0 | $65,517 | Yes (X) | ||||
| REGINALD JONES JR | ||||||||||
| MD, US OPEN | 50.00 | 0.00 | $457,624 | $0 | $66,859 | Yes (X) | ||||
| JAMES HILL | ||||||||||
| MD - CHAMPIONSHIPS | 60.00 | 0.00 | $360,981 | $0 | $89,038 | Yes (X) | ||||
| MARY LOPUSZYNSKI | ||||||||||
| MD, MERCHANDISE | 50.00 | 0.00 | $400,359 | $0 | $39,554 | Yes (X) | ||||
| ANTHONY GRECO | ||||||||||
| MD - FIELD SERVICES | 50.00 | 0.00 | $379,849 | $0 | $58,808 | Yes (X) | ||||
| MICHAEL DAVIS | ||||||||||
| FORMER OFFICER | 0.00 | 0.00 | $2,305,249 | $0 | $2,250 | Yes (X) | ||||
| RANDON JERRIS | ||||||||||
| FORMER KEY EMPLOYEE | 0.00 | 0.00 | $712,424 | $0 | $2,250 | Yes (X) | ||||
| CRAIG ANNIS | ||||||||||
| FORMER KEY EMPLOYEE | 0.00 | 0.00 | $134,615 | $0 | $0 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $11,374,572 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $884,449 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 195 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | 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 |
|---|---|---|---|---|---|
| ARENA AMERICAS | |||||
| PO BOX 776368 | CHICAGO | IL | 606776368 | RENTAL SERVICES | $8,585,295 |
| GOLF GENIUS SOFTWARE LLC | |||||
| PO BOX 425 | EXTON | PA | 19341 | IT SOFTWARE | $6,332,238 |
| PRODUCTION ELEMENTS | |||||
| 5777 W PICO BLVD | LOS ANGELES | CA | 90019 | CHAMPIONSHIP DECOR | $5,556,980 |
| NBC UNIVERSAL MEDIA LLC | |||||
| 30 ROCKEFELLER PLAZA | NEW YORK | NY | 10112 | ADVERTISING | $3,354,309 |
| MSG PROMOTIONS | |||||
| 1120 SOUTH CEDAR CREST BLVD STE | ALLENTOWN | PA | 18103 | HOSPITALITY SERVICES | $3,298,313 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 182 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Membership Dues | $11,923,947 | MembershipDuesAmt |
| All Other Contributions | $34,212,398 | AllOtherContributionsAmt |
| Noncash Contributions | $165,000 | NoncashContributionsAmt |
| Total Contributions | $46,136,345 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CHAMPIONSHIPS | 711300 | $123,514,940 | $123,514,940 |
| GOLFER ENGAGEMENT | 711300 | $13,456,260 | $13,456,260 |
| EVENTS INSURANCE PAYME | 900099 | $12,000,000 | $12,000,000 |
| GOVERNANCE | 711300 | $2,694,211 | $2,694,211 |
| GOLF COURSES AND SUSTA | 711300 | $957,891 | $957,891 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,509,265 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,674,315 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $834,950 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $157,132,567 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,068,017 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $62,159 | UnrelatedBusinessRevenueAmt |
| Exclusion | $15,005,858 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,119,833 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $7,923 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,111,910 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $405,888,227 | SecuritiesAmt |
| Other | $59,835 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $403,923,001 | SecuritiesAmt |
| Other | $8,513 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,965,226 | SecuritiesAmt |
| Other | $51,322 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,016,548 | TotalRevenueColumnAmt |
| Exclusion | $2,016,548 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $24,999,563 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $12,572,738 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,426,825 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,453,472 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,973,353 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $234,900,135 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $166,751,089 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $2,878,385 | UnrelatedBusinessRevenueAmt |
| Exclusion | $19,134,316 | 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 | $9,310,755 | TotalAmt |
| Program Services | $9,310,755 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,748 | TotalAmt |
| Program Services | $66,748 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,549,171 | TotalAmt |
| Program Services | $5,290,700 | ProgramServicesAmt |
| Management And General | $1,258,471 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,156,789 | TotalAmt |
| Program Services | $2,550,189 | ProgramServicesAmt |
| Management And General | $606,600 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,283,259 | TotalAmt |
| Program Services | $32,472,585 | ProgramServicesAmt |
| Management And General | $9,810,674 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,067,558 | TotalAmt |
| Program Services | $2,835,020 | ProgramServicesAmt |
| Management And General | $232,538 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,122 | TotalAmt |
| Program Services | $171,279 | ProgramServicesAmt |
| Management And General | $843 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,819,475 | TotalAmt |
| Program Services | $2,216,444 | ProgramServicesAmt |
| Management And General | $603,031 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,544,686 | TotalAmt |
| Program Services | $15,710 | ProgramServicesAmt |
| Management And General | $2,528,976 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,412 | TotalAmt |
| Management And General | $218,412 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,850 | TotalAmt |
| Fundraising | $104,850 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,440,504 | TotalAmt |
| Management And General | $1,440,504 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,006,467 | TotalAmt |
| Program Services | $19,289,696 | ProgramServicesAmt |
| Management And General | $5,716,771 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,554,284 | TotalAmt |
| Program Services | $6,554,284 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,327,584 | TotalAmt |
| Program Services | $6,001,997 | ProgramServicesAmt |
| Management And General | $325,587 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,735,407 | TotalAmt |
| Program Services | $11,075,188 | ProgramServicesAmt |
| Management And General | $3,660,219 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,300,968 | TotalAmt |
| Program Services | $328,714 | ProgramServicesAmt |
| Management And General | $972,254 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,438,202 | TotalAmt |
| Program Services | $6,293,249 | ProgramServicesAmt |
| Management And General | $144,953 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,724,019 | TotalAmt |
| Program Services | $1,362,322 | ProgramServicesAmt |
| Management And General | $361,697 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $990,552 | TotalAmt |
| Management And General | $990,552 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,443,203 | TotalAmt |
| Program Services | $1,414,094 | ProgramServicesAmt |
| Management And General | $3,029,109 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,447,389 | TotalAmt |
| Program Services | $3,447,389 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CHAMPIONSHIP EXPENSES | $73,250,373 | $73,250,373 | |
| PRIZES AND AWARDS | $32,500,000 | $32,500,000 | |
| OTHER EXPENSES | $8,584,194 | $7,571,744 | $1,012,450 |
| CORP. HOSPITALITY MARKE | $6,157,563 | $6,157,563 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $263,194,534 | TotalAmt |
| Program Services | $230,176,043 | ProgramServicesAmt |
| Management And General | $32,913,641 | ManagementAndGeneralAmt |
| Fundraising | $104,850 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,064,172 | BOYAmt |
| EOY | $11,088,246 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $464,813 | BOYAmt |
| EOY | $466,793 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $855,311 | BOYAmt |
| EOY | $3,026,869 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $700,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $704,251 | BOYAmt |
| EOY | $571,817 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,098,125 | BOYAmt |
| EOY | $12,073,134 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $132,356,149 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $56,010,147 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,503,363 | BOYAmt |
| EOY | $76,346,002 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $754,176,982 | BOYAmt |
| EOY | $671,291,012 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,144,724 | BOYAmt |
| EOY | $4,255,689 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,180,585 | BOYAmt |
| EOY | $11,917,849 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $917,892,326 | BOYAmt |
| EOY | $791,037,411 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,416,566 | BOYAmt |
| EOY | $27,606,233 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,885,048 | BOYAmt |
| EOY | $53,706,314 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,618,926 | BOYAmt |
| EOY | $43,386,507 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,072,358 | BOYAmt |
| EOY | $36,313,471 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,992,898 | BOYAmt |
| EOY | $161,012,525 | 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 | $739,899,428 | BOYAmt |
| EOY | $630,024,886 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $739,899,428 | BOYAmt |
| EOY | $630,024,886 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $917,892,326 | BOYAmt |
| EOY | $791,037,411 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$28,294,399 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$92,408,128 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $10,827,985 | 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 | $2,552,093 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29,148,285 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $29,609,566 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,301,587 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $46,136,345 | CurrentTaxYearAmt |
| Total | $143,747,876 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,552,093 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29,148,285 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $29,609,566 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,301,587 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $46,136,345 | CurrentTaxYearAmt |
| Total | $143,747,876 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $54,060,563 | SubstantialContributorsTotAmt |
| Public Support Total170 | $89,687,313 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,163,177 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,267,174 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,544,433 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,015,845 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,187,850 | CurrentTaxYearAmt |
| Total | $62,178,479 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $563,559 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $446,757 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,219,132 | CurrentTaxYearAmt |
| Total | $2,229,448 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $208,155,803 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $929,014,098 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.43090 | PublicSupportCY170Pct |
| Public Support PY170 | 0.40380 | 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 2022, 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 | $956,341 | BeginningYearBalanceAmt |
| Contributions | $4,095,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$364,409 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $4,686,932 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $402,037 | BeginningYearBalanceAmt |
| Contributions | $431,354 | ContributionsAmt |
| Investment Earnings Or Losses | $122,950 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $956,341 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| Contributions | $402,037 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $402,037 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $0 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $0 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $0 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| 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 | $12,928,742 | OtherCostOrOtherBasisAmt |
| Book Value | $12,928,742 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $101,188,863 | OtherCostOrOtherBasisAmt |
| Depreciation | $40,862,363 | DepreciationAmt |
| Book Value | $60,326,500 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $51,982 | OtherCostOrOtherBasisAmt |
| Depreciation | $51,081 | DepreciationAmt |
| Book Value | $901 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,590,729 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,689,063 | DepreciationAmt |
| Book Value | $901,666 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,595,833 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,407,640 | DepreciationAmt |
| Book Value | $2,188,193 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $76,346,002 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO AFFILIATE | $5,922,552 |
| ACCRUED - 457(B) - DEFERRED COMP | $3,524,833 |
| ACCRUED PENSION | $9,452,056 |
| ACCRUED - RETIREE BENEFITS | $17,414,030 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $36,313,471 | 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 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. 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 (24 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| NORTH AMERICA | 0 | 0 | PROGRAM SERVICES | TORONTO GGA & U OF GUELPH | $1,877 |
| NORTH AMERICA | 0 | 0 | PROGRAM SERVICES | WOMEN'S AM 4BALL | $19,907 |
| NORTH AMERICA | 0 | 0 | PROGRAM SERVICES | LATIN AMERICA AMATEUR | $2,397 |
| NORTH AMERICA | 0 | 0 | PROGRAM SERVICES | COURSE CONSULTING SERVICES | $5,464 |
| NORTH AMERICA | 0 | 0 | PROGRAM SERVICES | FMG CHAMPIONSHIP SUPPORT | $5,001 |
| NORTH AMERICA | 0 | 0 | GRANTMAKING | BOATWRIGHT GRANTS | $24,000 |
| CENTRAL AMERICA AND THE CARRIBEAN | 0 | 0 | PROGRAM SERVICES | 2022 CARIBBEAN GOLF CLASSIC | $325 |
| CENTRAL AMERICA AND THE CARRIBEAN | 0 | 0 | PROGRAM SERVICES | LATIN AMERICA AMATEUR | $4,448 |
| CENTRAL AMERICA AND THE CARRIBEAN | 0 | 0 | PROGRAM SERVICES | PGA TOUR - BERMUDA CHAMP | $3,960 |
| CENTRAL AMERICA AND THE CARRIBEAN | 0 | 0 | GRANTMAKING | GHIN SUBSIDY | $29,881 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | COURSE CONSULTING SERVICES | $10,061 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | QUALIFYING | $166,807 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | GRANTMAKING | GHIN SUBSIDY | $4,376 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | MEETINGS WITH THE R&A | $20,767 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | BRITISH OPEN | $15,365 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | WORLD HANDICAPPING SYSTEM MEETINGS | $11,713 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | BROADCAST MEETINGS | $7,685 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | WORLD AMATEUR TEAM CHAMPIONSHIP | $44,165 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | JRC MEETING | $16,478 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | PALMER CUP/LPGA | $2,427 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | PROGRAM SERVICES | LADIES EUROPEAN TOUR | $35,884 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | GRANTMAKING | GHIN SUBSIDY | $8,000 |
| SOUTH ASIA | 0 | 0 | GRANTMAKING | GHIN SUBSIDY | $491 |
| CENTRAL AMERICA & THE CARIBBEAN | 0 | 0 | FOREIGN INVESTMENTS | $661,617 |
| 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 | $63,419 | SubtotalSpentAmt |
| Continuation Spent | $1,039,677 | ContinuationSpentAmt |
| Total Spent | $1,103,096 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (5 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 |
| CENTRAL AMERICA & THE CARIBBEAN | SUBSIDY | $5,573 | WIRE | $0 |
| MIDDLE EAST AND NORTH AFRICA | SUBSIDY | $5,500 | WIRE | $0 |
| CENTRAL AMERICA & THE CARIBBEAN | SUBSIDY | $5,661 | WIRE | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 5 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| 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 | Yes (1) | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III ACCOUNTING METHOD: | |
| FORM 990, SCHEDULE F, 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. |
| FORM 990, SCHEDULE F, 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, 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, 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. |
| FORM 990, SCHEDULE F, PART II | THE USGA PROVIDES GRANTS TO FURTHER ITS MISSION TO CHAMPION AND ADVANCE THE GAME. MANY OF THESE PROGRAMS SUPPORT JUNIORS AND GOLFERS WITH DISABILITIES THROUGHOUT THE UNITED STATES THROUGH LOCAL CHAPTER GRANTS THROUGH A NATIONAL ASSOCIATION. 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 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. 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 AGA'S. THE AMOUNT PROVIDED BY THE USGA IS LESS THAN THE ACTUAL EXPENSE TO THE AGA'S, 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 | $104,850 | RetainedByContractorAmt |
| Net To Organization | -$104,850 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $104,850 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$104,850 | 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 (91 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 | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ALABAMA GOLF ASSOCIATION | |||||||||||||
| 3041 LORNA ROAD | HOOVER | AL | 35216 | 630809785 | 501(C)(3) | $53,830 | $0 | INTERNSHIP/SUBSIDY | |||||
| ALASKA GOLF ASSOCIATION | |||||||||||||
| PO BOX 91668 | ANCHORAGE | AK | 99509 | 920136766 | 501(C)(7) | $19,153 | $0 | INTERNSHIP/SUBSIDY | |||||
| AMERICAN JUNIOR GOLF ASSOCIATION | |||||||||||||
| 1980 SPORTS CLUB DRIVE | BRASELTON | GA | 30517 | 581433914 | 501(C)(7) | $25,000 | $0 | JUNIOR | |||||
| ARIZONA ALLIANCE FOR GOLF | |||||||||||||
| 2801 E CAMELBACK ROAD STE 200 | PHOENIX | AZ | 85016 | 871361275 | 501(C)(6) | $25,000 | $0 | TURFGRASS GRANTS | |||||
| ARIZONA GOLF ASSOCIATION | |||||||||||||
| 7600 E REDFIELD RD SUITE 130 | SCOTTSDALE | AZ | 85260 | 860214071 | 501(C)(4) | $144,725 | $0 | INTERNSHIP/SUBSIDY | |||||
| ARKANSAS STATE GOLF ASSOCIATION | |||||||||||||
| 3 EAGLE HILL COURT SUITE B | LITTLE ROCK | AR | 72210 | 710470120 | 501(C)(3) | $35,708 | $0 | INTERNSHIP/SUBSIDY | |||||
| AUBURN UNIVERSITY | |||||||||||||
| 253 FUNCHESS HALL DEPARTMENT OF | AUBURN | AL | 36849 | 636000724 | 115(A) | $36,215 | $0 | TURFGRASS GRANTS | AGRONOMY SOILS | ||||
| CALIFORNIA TURFGRASS AND LANDSCAPE FND | |||||||||||||
| 809 TIVERTON CT | SAN DIMAS | CA | 91773 | 452709093 | 501(C)(3) | $50,000 | $0 | TURFGRASS GRANTS | |||||
| CAROLINAS GOLF ASSOCIATION | |||||||||||||
| 140 RIDGE ROAD | SOUTHERN PINES | NC | 28387 | 560509290 | 501(C)(3) | $238,847 | $0 | INTERNSHIP/SUBSIDY | |||||
| CENTRAL LINKS GOLF | |||||||||||||
| 8330 MELROSE DRIVE | LENEXA | KS | 66214 | 440642880 | 501(C)(4) | $85,383 | $0 | SUBSIDY | |||||
| CHICAGO DISTRICT GOLF ASSOCIATION | |||||||||||||
| 11855 ARCHER AVENUE | LEMONT | IL | 60439 | 360898927 | 501(C)(4) | $58,569 | $0 | INTERNSHIP/SUBSIDY | |||||
| COLORADO GOLF ASSOCIATION | |||||||||||||
| SUITE 102 5990 GREENWOOD PLAZA BLVD | GREENWOOD VILLAGE | CO | 801114749 | 841248840 | 501(C)(3) | $139,520 | $0 | INTERNSHIP/SUBSIDY | |||||
| COLORADO STATE UNIVERSITY FOUNDATION | |||||||||||||
| CASHIERS OFFICE JOHNSON HALL | FORT COLLINS | CO | 80523 | 237098397 | 501(C)(3) | $16,500 | $0 | IRRIGATION INNOVATION CONSORTIUM | |||||
| CONNECTICUT STATE GOLF ASSOCIATION | |||||||||||||
| SUITE 212 35 COLD SPRING ROAD | ROCKY HILL | CT | 06067 | 222587856 | 501(C)(6) | $69,913 | $0 | INTERNSHIP/SUBSIDY | |||||
| FLORIDA STATE GOLF ASSOCIATION | |||||||||||||
| 12630 TELECOM DRIVE | TAMPA | FL | 336370935 | 592171378 | 501(C)(3) | $372,457 | $0 | INTERNSHIP/SUBSIDY | |||||
| GEORGIA STATE GOLF ASSOCIATION | |||||||||||||
| NORTHSIDE DRIVE NW STE 200 | ATLANTA | GA | 30305 | 581145042 | 501(C)(3) | $136,199 | $0 | INTERNSHIP/SUBSIDY | |||||
| GOLF ASSOCIATION OF MICHIGAN | |||||||||||||
| 39255 COUNTRY CLUB DRIVE SUITE B-40 | FARMINGTON HILLS | MI | 48331 | 386105801 | 501(C)(6) | $111,481 | $0 | INTERNSHIP/SUBSIDY | |||||
| GOLF ASSOCIATION OF PHILADELPHIA | |||||||||||||
| 1974 SPROUL ROAD SUITE 400 | BROOMALL | PA | 19008 | 231303024 | 501(C)(7) | $175,203 | $0 | INTERNSHIP/SUBSIDY | |||||
| GOLF COURSE SUPERINTENDENTS ASSOCIATION OF AMERICA | |||||||||||||
| 1421 RESEARCH PARK DR | LAWRENCE | KS | 66049 | 590874226 | 501(C)(3) | $127,000 | $0 | GCSAA CONFERENCE & TRADE SHOW GRASS GREEN BUILDING FUND | |||||
| GREATER CINCINNATI GOLF ASSOCIATION | |||||||||||||
| 9200 MONTGOMERY RD STE 24B | CINCINNATI | OH | 452427794 | 316051373 | 501(C)(7) | $40,921 | $0 | INTERNSHIP/SUBSIDY | |||||
| GUAM NATIONAL GOLF FEDERATION | |||||||||||||
| 660523185 | $8,786 | $0 | SUBSIDY | 809 CHALAN PASAHERU UNIT 1 | TAMUNING | GQ | 96913 | ||||||
| HAWAII STATE GOLF ASSOCIATION | |||||||||||||
| 98-025 HEKAHA ST BLDG 2 UNIT 204A | AIEA | HI | 96701 | 990238385 | 501(C)(7) | $48,427 | $0 | INTERNSHIP/SUBSIDY | |||||
| IDAHO GOLF ASSOCIATION | |||||||||||||
| PO BOX 9958 | BOISE | ID | 837073958 | 237024930 | 501(C)(7) | $53,993 | $0 | INTERNSHIP/SUBSIDY | |||||
| INDIANA GOLF ASSOCIATION | |||||||||||||
| PO BOX 26159 | INDIANAPOLIS | IN | 46226 | 352015534 | 501(C)(6) | $42,423 | $0 | INTERNSHIP/SUBSIDY | |||||
| IOWA GOLF ASSOCIATION | |||||||||||||
| 1605 N ANKENY BLVD SUITE 210 | ANKENY | IA | 50023 | 421203480 | 501(C)(4) | $54,186 | $0 | INTERNSHIP/SUBSIDY | |||||
| KANSAS STATE UNIVERSITY | |||||||||||||
| 10 ANDERSON HALL | MANHATTAN | KS | 66506 | 480771751 | 115(A) | $24,179 | $0 | TURFGRASS GRANTS | |||||
| KENTUCKY GOLF ASSOCIATION | |||||||||||||
| 1116 ELMORE JUST DRIVE | LOUISVILLE | KY | 40245 | 237150508 | 501(C)(6) | $52,108 | $0 | INTERNSHIP/SUBSIDY | |||||
| LOUISIANA GOLF ASSOCIATION | |||||||||||||
| 1003 HUGH WALLIS ROAD S SUITE A-2 | LAFAYETTE | LA | 70508 | 726035874 | 501(C)(4) | $54,560 | $0 | INTERNSHIP/SUBSIDY | |||||
| LPGA FOUNDATION | |||||||||||||
| 100 INTERNATIONAL GOLF DRIVE | DAYTONA BEACH | FL | 32124 | 593085528 | 501(C)(3) | $480,000 | $0 | JUNIOR | |||||
| MAINE STATE GOLF ASSOCIATION | |||||||||||||
| 58 VAL HALLA ROAD | CUMBERLAND | ME | 04021 | 010488811 | 501(C)(4) | $53,343 | $0 | INTERNSHIP/SUBSIDY | |||||
| MARYLAND STATE GOLF ASSOCIATION | |||||||||||||
| 10455 FALLS ROAD | LUTHERVILLE | MD | 21093 | 521326177 | 501(C)(3) | $63,970 | $0 | INTERNSHIP/SUBSIDY | |||||
| MASSACHUSETTS GOLF ASSOCIATION | |||||||||||||
| 300 ARNOLD PALMER BOULEVARD | NORTON | MA | 02766 | 042487562 | 501(C)(3) | $165,861 | $0 | INTERNSHIP/SUBSIDY | |||||
| MASTERS TOURNAMENT FOUNDATION INC | |||||||||||||
| DBA LATIN AMERICA AMATEUR | AUGUSTA | GA | 30903 | 274452110 | 501(C)(6) | $326,718 | $0 | JUNIOR | CHAMPIONSHIP PO BOX 2444 | ||||
| METROPOLITAN AMATEUR GOLF ASSOCIATION | |||||||||||||
| 11724 LACKLAND INDUSTRIAL DRIVE | ST LOUIS | MO | 63146 | 431631448 | 501(C)(4) | $51,758 | $0 | INTERNSHIP/SUBSIDY | |||||
| METROPOLITAN GOLF ASSOCIATION | |||||||||||||
| 49 KNOLLWOOD ROAD | ELMSFORD | NY | 10523 | 133637689 | 501(C)(6) | $183,202 | $0 | INTERNSHIP/SUBSIDY | |||||
| MIAMI VALLEY GOLF ASSOCIATION | |||||||||||||
| 263 REGENCY RIDGE DRIVE | DAYTON | OH | 45459 | 311437550 | 501(C)(4) | $29,042 | $0 | INTERNSHIP/SUBSIDY | |||||
| MICHIGAN STATE UNIVERSITY | |||||||||||||
| HANNAH BLDG-426 AUDITORIUM RD | ROOM E LANSING | MI | 48824 | 386005984 | 115(A) | $29,400 | $0 | TURFGRASS GRANTS | |||||
| MINNESOTA GOLF ASSOCIATION | |||||||||||||
| SUITE 211 6550 YORK AVENUE SOUTH | EDINA | MN | 55435 | 510152269 | 501(C)(6) | $116,471 | $0 | INTERNSHIP/SUBSIDY | |||||
| MISSISSIPPI GOLF ASSOCIATION | |||||||||||||
| 400 CLUBHOUSE DRIVE | PEARL | MS | 39208 | 630977191 | 501(C)(4) | $32,989 | $0 | INTERNSHIP/SUBSIDY | |||||
| MISSOURI GOLF ASSOCIATION | |||||||||||||
| PO BOX 104164 | JEFFERSON CITY | MO | 65110 | 630977191 | 501(C)(4) | $47,333 | $0 | INTERNSHIP/SUBSIDY | |||||
| MONTANA STATE GOLF ASSOCIATION | |||||||||||||
| BOX 4306 | HELENA | MT | 59604 | 237025168 | 501(C)(4) | $30,156 | $0 | INTERNSHIP/SUBSIDY | |||||
| NATIONAL TURFGRASS EVALUATION PROGRAM | |||||||||||||
| BARC-WEST BUILDING 005 NO 307 | BELTSVILLE | MD | 20705 | 521744502 | 501(C)(3) | $40,000 | $0 | TURFGRASS GRANTS | |||||
| NATIONAL TURFGRASS FEDERATION | |||||||||||||
| BARC-WEST BUILDING 005 NO 307 | BELTSVILLE | MD | 20705 | 320218619 | 501(C)(6) | $40,000 | $0 | TURFGRASS GRANTS | |||||
| NEBRASKA GOLF ASSOCIATION | |||||||||||||
| 6618 SOUTH 118TH STREET | OMAHA | NE | 68137 | 237073030 | 501(C)(7) | $60,172 | $0 | INTERNSHIP/SUBSIDY | |||||
| NEW HAMPSHIRE GOLF ASSOCIATION | |||||||||||||
| 56 SOUTH STATE STREET PO BOX 2348 | CONCORD | NH | 03301 | 020361092 | 501(C)(6) | $54,438 | $0 | INTERNSHIP/SUBSIDY | |||||
| NEW JERSEY STATE GOLF ASSOCIATION | |||||||||||||
| 3 GOLF DRIVE SUITE 206 | KENILWORTH | NJ | 07033 | 226046575 | 501(C)(6) | $73,957 | $0 | INTERNSHIP/SUBSIDY | |||||
| NEW MEXICO STATE UNIVERSITY | |||||||||||||
| DEPT OF EXTENSION PLANT SCIENCES | LAS CRUCES | NM | 88003 | 521647582 | 115(A) | $118,554 | $0 | TURFGRASS GRANTS | N230 SKEEN HALL | ||||
| NEW YORK STATE GOLF ASSOCIATION | |||||||||||||
| 4933 JAMESVILLE ROAD | JAMESVILLE | NY | 13078 | 160866643 | 501(C)(4) | $61,407 | $0 | INTERNSHIP/SUBSIDY | |||||
| NORTH CAROLINA STATE UNIVERSITY | |||||||||||||
| CAMPUS BOX 7214 2701 SULLIVAN DR | RALEIGH | NC | 276957214 | 566000756 | 115(A) | $25,000 | $0 | TURFGRASS GRANTS | |||||
| NORTH DAKOTA GOLF ASSOCIATION | |||||||||||||
| 725 RIVERWOOD DRIVE | BISMARCK | ND | 58504 | 456023238 | 501(C)(6) | $24,249 | $0 | INTERNSHIP/SUBSIDY | |||||
| NORTH DAKOTA STATE UNIVERSITY | |||||||||||||
| NDSU DEPT 3100 PO BOX 6050 | FARGO | ND | 581086050 | 456002439 | 115(A) | $7,916 | $0 | TURFGRASS GRANTS | |||||
| NORTHERN CALIFORNIA GOLF ASSOCIATION | |||||||||||||
| PO BOX NCGA | PEBBLE BEACH | CA | 93953 | 941371594 | 501(C)(6) | $247,037 | $0 | INTERNSHIP/SUBSIDY | |||||
| NORTHERN NEVADA GOLF ASSOCIATION | |||||||||||||
| 18124 WEDGE PKWY 250 | RENO | NV | 89511 | 943048863 | 501(C)(4) | $24,865 | $0 | INTERNSHIP/SUBSIDY | |||||
| NORTHERN OHIO GOLF ASSOCIATION | |||||||||||||
| ONE GOLFVIEW LANE | NORTH OLMSTED | OH | 44070 | 340149890 | 501(C)(6) | $64,903 | $0 | INTERNSHIP/SUBSIDY | |||||
| OHIO GOLF ASSOCIATION | |||||||||||||
| 4354 TULLER ROAD | DUBLIN | OH | 43017 | 311080373 | 501(C)(7) | $34,670 | $0 | INTERNSHIP/SUBSIDY | |||||
| OKLAHOMA GOLF ASSOCIATION | |||||||||||||
| 2800 COLTRANE PLACE SUITE 2 | EDMOND | OK | 73034 | 260074714 | 501(C)(4) | $32,067 | $0 | INTERNSHIP/SUBSIDY | |||||
| OKLAHOMA STATE UNIVERSITY | |||||||||||||
| PO BOX 645 | STILLWATER | OK | 74076 | 731383996 | 115(A) | $86,387 | $0 | TURFGRASS GRANTS | |||||
| OREGON GOLF ASSOCIATION | |||||||||||||
| 2840 HAZELNUT DRIVE | WOODBURN | OR | 97071 | 232743830 | 501(C)(6) | $90,693 | $0 | INTERNSHIP/SUBSIDY | |||||
| OREGON STATE UNIVERSITY | |||||||||||||
| A312 KERR ADMIN BLDG | CORVALLIS | OR | 973392140 | 481278540 | 115(A) | $20,000 | $0 | TURFGRASS GRANTS | |||||
| PUERTO RICO GOLF ASSOCIATION | |||||||||||||
| PARADISE COMMERCIAL CENTER AVE | SAN JUAN | PR | 00920 | 660276473 | 501(C)(3) | $15,311 | $0 | INTERNSHIP/SUBSIDY | MATADERO 264 SUITE 11 | ||||
| PURDUE UNIVERSITY | |||||||||||||
| 625 AGRICULTURE MALL DRIVE | WEST LAFAYETTE | IN | 479072010 | 356002041 | 115(A) | $62,696 | $0 | TURFGRASS GRANTS | |||||
| REGENTS OF THE UNIVERSITY OF MINNESOTA | |||||||||||||
| NW 5957 PO BOX 1450 | MINNEAPOLIS | MN | 554855957 | 416007513 | 115(A) | $55,238 | $0 | TURFGRASS GRANTS | |||||
| RHODE ISLAND GOLF ASSOCIATION | |||||||||||||
| ONE BUTTONHOLE DRIVE SUITE 2 | PROVIDENCE | RI | 02909 | 222500471 | 501(C)(4) | $34,611 | $0 | INTERNSHIP/SUBSIDY | |||||
| ROCHESTER DISTRICT GOLF ASSOCIATION | |||||||||||||
| 2024 W HENRIETTA RD STE 5H | ROCHESTER | NY | 14623 | 161218400 | 501(C)(6) | $26,202 | $0 | INTERNSHIP/SUBSIDY | |||||
| RUTGERS THE STATE UNIVERSITY OF NEW JERSEY | |||||||||||||
| 33 KNIGHTSBRIDGE RD 2ND FL | PISCATAWAY | NJ | 08854 | 226001086 | 115(A) | $270,133 | $0 | TURFGRASS GRANTS | |||||
| SCGA FOUNDATION | |||||||||||||
| 3740 CAHUENGA BVLD | STUDIO CITY | CA | 916043502 | 953858373 | 501(C)(6) | $1,245,075 | $0 | INTERNSHIP/SUBSIDY | |||||
| SOUTH DAKOTA GOLF ASSOCIATION | |||||||||||||
| 2040 W RUSSELL ST | SIOUX FALLS | SD | 57104 | 460310847 | 501(C)(4) | $39,518 | $0 | INTERNSHIP/SUBSIDY | |||||
| SOUTHERN NEVADA GOLF ASSOCIATION | |||||||||||||
| 8010 WEST SAHARA AVENUE SUITE 160 | LAS VEGAS | NV | 89117 | 943045381 | 501(C)(4) | $44,556 | $0 | INTERNSHIP/SUBSIDY | |||||
| SUN COUNTRY AMATEUR GOLF ASSOCIATION | |||||||||||||
| 2316 SOUTHERN BLVD SUITE D | RIO RANCHO | NM | 87124 | 850225091 | 501(C)(7) | $41,134 | $0 | INTERNSHIP/SUBSIDY | |||||
| TENNESSEE GOLF ASSOCIATION | |||||||||||||
| 400 FRANKLIN ROAD | FRANKLIN | TN | 37069 | 621049477 | 501(C)(4) | $73,360 | $0 | INTERNSHIP/SUBSIDY | |||||
| TEXAS A&M AGRILIFE EXTENSION | |||||||||||||
| 600 JOHN KIMBROUGH BLVD STE 509 | COLLEGE STATION | TX | 77843 | 746000541 | 501(C)(3) | $6,896 | $0 | TURFGRASS GRANTS | |||||
| TEXAS A&M AGRILIFE RESEARCH | |||||||||||||
| 600 JOHN KIMBROUGH BLVD STE 512 | COLLEGE STATION | TX | 77843 | 741238434 | 501(C)(3) | $147,639 | $0 | TURFGRASS GRANTS | |||||
| TEXAS GOLF ASSOCIATION | |||||||||||||
| 16200 ADDISON ROAD SUITE 150 | ADDISON | TX | 75001 | 750715222 | 501(C)(4) | $213,411 | $0 | INTERNSHIP/SUBSIDY | |||||
| THE FIRST TEE | |||||||||||||
| 13000 SAWGRASS VILLAGE CIRCLE | PONTE VEDRA BEACH | FL | 32082 | 592998925 | 501(C)(3) | $650,000 | $0 | JUNIORS | BUILDING 4 | ||||
| UNIVERSITY OF DELAWARE | |||||||||||||
| 220 HULLIHEN HALL | NEWARK | DE | 19716 | 516000297 | 115(A) | $23,239 | $0 | TURFGRASS GRANTS | |||||
| UNIVERSITY OF FLORIDA | |||||||||||||
| PO BOX 113001 33 TIGERT HALL | GAINESVILLE | FL | 326113001 | 596002052 | 115(A) | $110,662 | $0 | TURFGRASS GRANTS | |||||
| UNIVERSITY OF GEORGIA-TIFTON | |||||||||||||
| 2360 RAINWATER RD | TIFTON | GA | 31793 | 586001998 | 115(A) | $9,500 | $0 | TURFGRASS GRANTS | |||||
| UNIVERSITY OF NEBRASKA-LINCOLN | |||||||||||||
| 2200 VINE ST | LINCOLN | NE | 68583 | 470049123 | 115(A) | $84,005 | $0 | TURFGRASS GRANTS | |||||
| UNIVERSITY OF TENNESSEE | |||||||||||||
| 2621 MORGAN CIRCLE 103 MORGAN HALL | KNOXVILLE | TN | 379964506 | 626001636 | 115(A) | $33,060 | $0 | TURFGRASS GRANTS | |||||
| UNIVERSITY OF WISCONSIN | |||||||||||||
| 21 N PARK ST SUITE 6301 | MADISON | WI | 537151218 | 396006492 | 115(A) | $48,861 | $0 | TURFGRASS GRANTS | |||||
| USA GOLF FEDERATION INC | |||||||||||||
| 5150 PALM VALLEY RD STE 300 | PONTE VEDRA BEACH | FL | 32082 | 454319643 | 501(C)(3) | $12,500 | $0 | JUNIORS | |||||
| UTAH GOLF ASSOCIATION | |||||||||||||
| 4444 S 700 E SUITE 105 | SALT LAKE CITY | UT | 84107 | 870271572 | 501(C)(7) | $67,835 | $0 | INTERNSHIP/SUBSIDY | |||||
| VERMONT GOLF ASSOCIATION | |||||||||||||
| 145 PINE HAVEN SHORES RD STE 2172 | SHELBURNE | VT | 05482 | 030289304 | 501(C)(7) | $26,855 | $0 | INTERNSHIP/SUBSIDY | |||||
| VIRGINIA POLYTECHNIC INST & STATE UNIVERSITY | |||||||||||||
| 300 TURNER ST NW STE 4200 | BLACKSBURG | VA | 24061 | 736017987 | 115(A) | $35,965 | $0 | TURFGRASS GRANTS | |||||
| VIRGINIA STATE GOLF ASSOCIATION | |||||||||||||
| 2400 DOVERCOURT DRIVE | MIDLOTHIAN | VA | 23113 | 540736931 | 501(C)(4) | $111,069 | $0 | INTERNSHIP/SUBSIDY | |||||
| WASHINGTON GOLF | |||||||||||||
| 1010 SOUTH 336TH ST SUITE 310 | FEDERAL WAY | WA | 98003 | 911432298 | 501(C)(4) | $104,437 | $0 | INTERNSHIP/SUBSIDY | |||||
| WASHINGTON STATE UNIVERSITY | |||||||||||||
| PO BOX 641025 | PULLMAN | WA | 991641025 | 916001108 | 115(A) | $55,468 | $0 | TURFGRASS GRANTS | |||||
| WEST VIRGINIA GOLF ASSOCIATION | |||||||||||||
| 2115 CHARLESTON TOWN CENTER | CHARLESTON | WV | 25389 | 550592904 | 501(C)(4) | $49,042 | $0 | INTERNSHIP/SUBSIDY | |||||
| WESTERN PENNSYLVANIA GOLF ASSOCIATION | |||||||||||||
| 930 N LINCOLN AVE | PITTSBURGH | PA | 15233 | 250992795 | 501(C)(6) | $53,800 | $0 | INTERNSHIP/SUBSIDY | |||||
| WISCONSIN STATE GOLF ASSOCIATION | |||||||||||||
| 11350 W THEO TRECKER WAY | WEST ALLIS | WI | 53214 | 391092159 | 501(C)(6) | $59,624 | $0 | INTERNSHIP/SUBSIDY | |||||
| WYOMING STATE GOLF ASSOCIATION | |||||||||||||
| 1779 EAGLE CREST COURT | LARAMIE | WY | 82072 | 742445131 | 501(C)(4) | $23,460 | $0 | INTERNSHIP/SUBSIDY | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 37 | Total501c3OrgCnt |
| Total Other Org | 54 | 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 PROGRAMS SUPPORT JUNIORS AND GOLFERS WITH DISABILITIES THROUGHOUT THE UNITED STATES THROUGH LOCAL CHAPTER GRANTS THROUGH A NATIONAL ASSOCIATION. 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 | Yes (1) | 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 (16 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MICHAEL DAVIS | ||||||||||||||
| FORMER OFFICER | $17,308 | $0 | $2,147,749 | $0 | $140,192 | $0 | $2,250 | $0 | $0 | $0 | $2,307,499 | $0 | $1,731,949 | $0 |
| MIKE WHAN | ||||||||||||||
| CEO | $1,037,671 | $0 | $650,000 | $0 | $15,914 | $0 | $119,082 | $0 | $31,709 | $0 | $1,854,376 | $0 | $0 | $0 |
| JOHN BODENHAMER | ||||||||||||||
| CHIEF CHAMPIONSHIPS OFFICE | $597,995 | $0 | $189,900 | $0 | $50,977 | $0 | $32,150 | $0 | $31,709 | $0 | $902,731 | $0 | $0 | $0 |
| CHRISTOPHER FRASER | ||||||||||||||
| SECRETARY AND CLO | $457,766 | $0 | $131,348 | $0 | $100,758 | $0 | $56,650 | $0 | $24,260 | $0 | $770,782 | $0 | $0 | $0 |
| SUSAN PIKITCH | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $495,292 | $0 | $144,008 | $0 | $46,251 | $0 | $56,650 | $0 | $24,316 | $0 | $766,517 | $0 | $0 | $0 |
| RANDON JERRIS | ||||||||||||||
| FORMER KEY EMPLOYEE | $8,846 | $0 | $145,590 | $0 | $557,988 | $0 | $2,250 | $0 | $0 | $0 | $714,674 | $0 | $52,873 | $0 |
| DENNIS BAGGETT | ||||||||||||||
| MD - OPEN CHAMPIONSHIPS | $331,769 | $0 | $300,000 | $0 | $2,700 | $0 | $34,961 | $0 | $30,556 | $0 | $699,986 | $0 | $0 | $0 |
| STEVEN SCHLOSS | ||||||||||||||
| CHIEF PEOPLE OFFICER (THRU 02/2022) | $43,747 | $0 | $134,513 | $0 | $436,591 | $0 | $0 | $0 | $0 | $0 | $614,851 | $0 | $0 | $0 |
| JON PODANY | ||||||||||||||
| CHIEF COMMERCIAL OFFICER | $495,770 | $0 | $0 | $0 | $15,765 | $0 | $36,150 | $0 | $31,709 | $0 | $579,394 | $0 | $0 | $0 |
| THOMAS PAGEL | ||||||||||||||
| CHIEF GOVERNANCE OFFICER | $387,417 | $0 | $113,940 | $0 | $14,885 | $0 | $29,650 | $0 | $32,872 | $0 | $578,764 | $0 | $0 | $0 |
| REGINALD JONES JR | ||||||||||||||
| MD, US OPEN | $356,078 | $0 | $75,241 | $0 | $26,305 | $0 | $35,150 | $0 | $31,709 | $0 | $524,483 | $0 | $0 | $0 |
| EMILY VON DOEHREN | ||||||||||||||
| CHIEF MBER SERVICES OFFICER | $328,907 | $0 | $85,983 | $0 | $13,604 | $0 | $29,650 | $0 | $23,616 | $0 | $481,760 | $0 | $0 | $0 |
| JAMES HILL | ||||||||||||||
| MD - CHAMPIONSHIPS | $293,079 | $0 | $60,335 | $0 | $7,567 | $0 | $56,650 | $0 | $32,388 | $0 | $450,019 | $0 | $0 | $0 |
| MARY LOPUSZYNSKI | ||||||||||||||
| MD, MERCHANDISE | $321,937 | $0 | $67,033 | $0 | $11,389 | $0 | $27,027 | $0 | $12,527 | $0 | $439,913 | $0 | $0 | $0 |
| ANTHONY GRECO | ||||||||||||||
| MD - FIELD SERVICES | $295,016 | $0 | $62,031 | $0 | $22,802 | $0 | $27,102 | $0 | $31,706 | $0 | $438,657 | $0 | $0 | $0 |
| CRAIG ANNIS | ||||||||||||||
| FORMER KEY EMPLOYEE | $0 | $0 | $0 | $0 | $134,615 | $0 | $0 | $0 | $0 | $0 | $134,615 | $0 | $0 | $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, LINES 4A-B | CERTAIN INDIVIDUAL(S) LEFT THE ORGANIZATION DURING 2022 AND RECEIVED A SEVERANCE PAYMENT WHICH IS INCLUDED IN SCHEDULE J, PART II, COLUMN B(III). HOWEVER, DUE TO A CONFIDENTIALITY AGREEMENT, NEITHER THE NAME NOR THE AMOUNT WILL BE LISTED. 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 2022 (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 $34,993 - CHRISTOPHER FASER $79,905 - RANDON JERRIS $52,873 - REGINALD JONES JR. $9,494 - MARY LOPUSZYNSKI $6,889 - SUSAN PIKITCH $24,478 - STEVEN SCHLOSS $6,800 - JAMES HILL $4,062 - JEFFREY HALL $3,391 - ANTHONY GRECO $18,305 SECTION 457(F) DEFERRED COMPENSATION PLAN, NON-VESTED PORTION WHICH IS REPORTED ON SCHEDULE J PART II COLUMN C: - MIKE WHAN $62,432 |
| 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: | MICHAEL DAVIS SERVED AS CEO OF THE USGA THROUGH JUNE 30, 2021. MR. DAVIS ALSO SERVED IN AN ADVISORY CAPACITY TO THE USGA AND THE NEW CEO FROM JULY 1, 2021 THROUGH DECEMBER 31, 2021. MR. DAVIS RECEIVED TWO PAYMENTS AS NON-CASH VESTED BENEFITS IN THE USGA 457(F) NON-QUALIFIED PAYMENTS IN EARLY 2022 WHICH HAVE BEEN REFLECTED AND REPORTED IN HIS 2021 COMPENSATION. MR. DAVIS RECEIVED A DISTRIBUTION FROM THE USGA 457F PLAN IN JANUARY 2022 OF APPROXIMATELY $1.2M. THIS PAYMENT WAS REPORTED ON 2021 FORM 990, SCHEDULE J PART II B(III) AND F. IN ADDITION, MR. DAVIS RECEIVED A DISCRETIONARY BONUS OF APPROXIMATELY $1.7M IN JANUARY 2022 RELATED TO HIS POSITION AND LENGTH OF SERVICE WITH THE USGA. THIS PAYMENT IS INCLUDED IN 2021 FORM 990 SCHEUDLE J PART II B(II) AND AGAIN IN 2022 FORM 990 SCHEDULE J PART II B(II) AND F. FURTHER, MR. DAVIS RECEIVED 2021 REGULAR BONUS IN MARCH 2022 OF $415,880. THIS PAYMENT IS INCLUDED IN 2022 FORM 990 SCHEDULE J PART II B(II). BOTH PAYMENTS WERE REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE OF THE USGA. 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 12/31/2022. | 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 CONTRIBUTOR | RelationshipDescriptionTxt |
| Transaction | $135,122 | 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 | 576 | ContributionCnt |
| Noncash Contributions Rpt F990 | $0 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | SEE PART II | 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 | $165,000 | 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 (13 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. 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 $2 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 15 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 EXECUTIVE COMMITTEE MEMBERS AND USGA 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 EXECUTIVE COMMITTEE MEMBERS AND USGA 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 EXECUTIVE COMMITTEE MEMBERS AND USGA 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 31,2021. THIS REPORT WOULD HAVE BEEN USED TO MAKE COMPENSATION DECISIONS FOR USGA EXECUTIVES FOR CALENDAR YEAR 2022. 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 VIII, LINE 2B | INSURANCE PAYMENT THE USGA ALERTED THE EVENT CANCELLATION INSURANCE CARRIER OF ITS INTENTION TO FILE A CLAIM FOR LOSSES ARISING FROM THE RESCHEDULING AND ALTERATION OF THE 2020 U.S. OPEN (INCLUDING THE CANCELLATION OF SPECTATORS AND CORPORATE HOSPITALITY) DUE TO THE COVID-19 PANDEMIC. BASED ON THE VALIDITY OF THE USGA'S CLAIM AND THE ESTIMATED CLAIM TOTAL VALUE, THE INSURANCE CARRIER PAID THE USGA $12,000,000 IN 2022. THESE AMOUNTS HAVE BEEN RECOGNIZED IN THE 2022 FINANCIAL RESULTS, AS THEY MET THE CRITERIA OF THE CONTINGENCY BEING ESTIMABLE AND PROBABLE. ANY FUTURE REIMBURSEMENTS WILL BE RECORDED WHEN SUCH PAYMENTS AND/OR PROOF OF FINAL SETTLEMENT ARE RECEIVED FROM THE INSURER. |
| 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 11,678,576. NET ASSETS RELEASED FROM RESTRICTION -850,591. |
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 | $1,700,000 | 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 |