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GOLF COURSE SUPERINTENDENTS ASSOC OF AMERICA: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
GOLF COURSE SUPERINTENDENTS ASSOC OF AMERICA (EIN 59-0874226)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-15
IRS object ID
202333199349314403
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-15T13:12:30-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN481066439PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BT&CO PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14301 SW HUNTOON STAddressLine1Txt
CityTOPEKACityNm
State AbbreviationKSStateAbbreviationCd
ZIP66604ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN590874226EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GOLF COURSE SUPERINTENDENTS ASSOCIATIONBusinessNameLine1Txt
Business Name Line2OF AMERICABusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlGOLFBusinessNameControlTxt
Phone7858412240PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11421 RESEARCH PARK DRIVEAddressLine1Txt
CityLAWRENCECityNm
State AbbreviationKSStateAbbreviationCd
ZIP66049ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCAMERON OURYPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone7858412240PhoneNum
Signature2023-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCAMERONPersonFirstNm
Person LastOURYPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonREBECCA SHAWPreparerPersonNm
PTINP01275425PTIN
Phone7852343427PhoneNum
Preparation2023-11-14PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJ RHETT EVANSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11421 RESEARCH PARK DRIVEAddressLine1Txt
CityLAWRENCECityNm
State AbbreviationKSStateAbbreviationCd
ZIP66049ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$13,874,323GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.GCSAA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1928FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionTO PROVIDE SERVICES TO ITS MEMBERS IN THE FIELD OF GOLF COURSE MANAGEMENT THROUGH CONFERENCES & SHOWS, COMMUNICATIONS, EDUCATION, TOURNAMENTS AND GOVERNMENT RELATIONS.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee85TotalEmployeeCnt
Total Volunteers165TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,315,357PYContributionsGrantsAmt
CY Contributions Grants$887,500CYContributionsGrantsAmt
PY Program Service Revenue$6,995,820PYProgramServiceRevenueAmt
CY Program Service Revenue$11,058,483CYProgramServiceRevenueAmt
PY Investment Income$383,779PYInvestmentIncomeAmt
CY Investment Income$355,125CYInvestmentIncomeAmt
PY Other Revenue$174,265PYOtherRevenueAmt
CY Other Revenue$208,548CYOtherRevenueAmt
PY Total Revenue$9,869,221PYTotalRevenueAmt
CY Total Revenue$12,509,656CYTotalRevenueAmt
PY Grants And Similar Paid$311,657PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$446,564CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,228,676PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,606,273CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,942,329PYOtherExpensesAmt
CY Other Expenses$8,050,754CYOtherExpensesAmt
PY Total Expenses$11,482,662PYTotalExpensesAmt
CY Total Expenses$15,103,591CYTotalExpensesAmt
PY Revenues Less Expenses-$1,613,441PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,593,935CYRevenuesLessExpensesAmt
Total Assets BOY$22,593,776TotalAssetsBOYAmt
Total Assets EOY$21,166,957TotalAssetsEOYAmt
Total Liabilities BOY$10,198,216TotalLiabilitiesBOYAmt
Total Liabilities EOY$13,043,721TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$12,395,560NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,123,236NetAssetsOrFundBalancesEOYAmt
MissionGCSAA IS DEDICATED TO SERVING ITS MEMBERS, ADVANCING THEIR PROFESSION AND IMPROVING COMMUNITIES THROUGH THE ENJOYMENT, GROWTH AND VITALITY OF THE GAME OF GOLF.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO PROVIDE A VARIETY OF SERVICES TO ITS 19,000+ MEMBERS FROM THE FIELD OF GOLF COURSE MANAGEMENT. THESE SERVICES INCLUDE A CONFERENCE & SHOW, WHICH APPROXIMATELY 8,300 INDIVIDUALS ATTENDED, AND EDUCATIONAL AND INFORMATIONAL PROGRAMS, WHICH HELPED 16,000 MEMBERS THIS YEAR.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To OrgYes (1)MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document75IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee85EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CAMERON OURYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8004727878PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11421 RESEARCH PARK DRAddressLine1Txt
CityLAWRENCECityNm
State AbbreviationKSStateAbbreviationCd
ZIP66049ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
MARK F JORDAN CGCS
PAST PRESIDENT1.001.00Yes (X)Yes (X)$6,855$0$0
KEVIN P BREEN CGCS
PRESIDENT3.003.00Yes (X)Yes (X)$6,234$0$0
KEVIN P SUNDERMAN CGCS
VP (1/22-10/22) COO (START 10/22)39.001.00Yes (X)Yes (X)$50,446$0$2,725
JEFF L WHITE CGCS
SECRETARY/TREASURER1.001.00Yes (X)Yes (X)$3,451$0$0
TA BARKER CGCS
DIRECTOR1.001.00Yes (X)$5,756$0$0
PAUL L CARTER CGCS
DIRECTOR1.00Yes (X)$4,014$0$0
DOUG D DYKSTRA CGCS
DIRECTOR1.00Yes (X)$3,813$0$0
MARC E WESTON CGCS
DIRECTOR1.00Yes (X)$2,574$0$0
STEVE HAMMON
DIRECTOR1.00Yes (X)$3,027$0$0
JOHN R FULLING JR CGCS
PAST PRESIDENT (THRU 2/22)1.001.00Yes (X)$22,470$0$0
J RHETT EVANS
CEO39.001.00Yes (X)$582,058$0$33,581
CAMERON OURY
CFO39.001.00Yes (X)$237,028$0$25,762
ROBERT RANDQUIST CGCS
COO (1/22-10/22)39.001.00Yes (X)$267,881$0$22,944
EDWARD SEVERAL
CMO (START 4/22)39.001.00Yes (X)$141,603$0$13,429
ROBERT HELLAND
DIR GOV & FEDERAL AFFAIRS40.00$208,560$0$33,536Yes (X)
EILEEN BANGALAN
SR DIR, BUSINESS STRATEGY40.00$130,874$0$19,558Yes (X)
SHELIA FINNEY
SR DIR, MEMBER PROGRAMS40.00$122,967$0$12,151Yes (X)
CHAVA MCKEEL
DIR GOV AFFAIRS40.00$106,649$0$18,197Yes (X)
NAT FLICKINGER
GCSAA FOUNDATION EXECUTIVE DIRECTOR1.0039.00$178,530$0$7,172Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,084,790TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$189,055TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K11IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
FREEMAN
PO BOX 650036DALLASTX752650036CONFERENCE MANAGEMENT$806,398
DISTINCTIVE MEETINGS INC
15020 W 117TH STOLATHEKS66062CONFERENCES & MEETINGS/AV$451,170
NBC UNIVERSAL MEDIA
PO BOX 402971ATLANTAGA303842971MEDIA MARKETING$300,164
ORANGE COUNTY CONVENTION CENTER
PO BOX 691509ORLANDOFL328691509CONFERENCE DEPOSITS$277,404
KUSHNER & ASSOCIATES
24003A VENTURA BLVD STE 100CALABASASCA91302TRAVEL SERVICES$271,993
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K15CntrctRcvdGreaterThan100KCnt
Related Organizations$887,500RelatedOrganizationsAmt
Total Contributions$887,500TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONFERENCE & SHOW611710$6,297,334$6,297,334
MEMBERSHIP DUES713910$4,442,506$4,442,506
ADVERTISING & MARKETING OPPORTUNI611710$161,000$161,000
PROFESSIONAL DEVELOPMENT611710$157,643$157,643
FieldValueIRS element (for citing)
Total Program Service Revenue$11,058,483TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$392,225TotalRevenueColumnAmt
Exclusion$392,225ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$213,635TotalRevenueColumnAmt
Exclusion$213,635ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$371,830RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$398,324RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real-$26,494RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$26,494TotalRevenueColumnAmt
Exclusion-$26,494ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$927,081SecuritiesAmt
Other$2,162OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$962,867SecuritiesAmt
Other$3,476OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$35,786SecuritiesAmt
Other-$1,314OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$37,100TotalRevenueColumnAmt
Exclusion-$37,100ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business611710BusinessCd
Total Revenue Column$21,407TotalRevenueColumnAmt
Related Or Exempt Func Income$21,407RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$21,407OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,509,656TotalRevenueColumnAmt
Related Or Exempt Func Income$11,079,890RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$542,266ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$416,564TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$20,000TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$10,000TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,327,739TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,253,040TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$183,834TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$422,869TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$418,791TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$25,666TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$22,315TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$8,098TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$98,993TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$674,645TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$572,120TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$570,244TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$207,629TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$904,859TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,349,822TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$121,476TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$479,179TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$323,060TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
CAREER DEVELOPMENT$243,505
RESEARCH & ENVIRONMENT$233,077
MEMBER SERVICES$102,228
STAFF DEVELOPMENT$19,721

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$94,117TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$15,103,591TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$300BOYAmt
EOY$300EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,206,175BOYAmt
EOY$315,266EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$120,114BOYAmt
EOY$233,988EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$4,366,513BOYAmt
EOY$5,181,783EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$12,862BOYAmt
EOY$11,276EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,399,221BOYAmt
EOY$1,681,167EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$14,857,560LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$10,588,209LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,553,883BOYAmt
EOY$4,269,351EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$10,892,208BOYAmt
EOY$9,431,326EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$42,500BOYAmt
EOY$42,500EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$22,593,776BOYAmt
EOY$21,166,957EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,583,724BOYAmt
EOY$1,361,775EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$6,914,492BOYAmt
EOY$8,073,444EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,700,000BOYAmt
EOY$3,608,502EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,198,216BOYAmt
EOY$13,043,721EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$12,395,560BOYAmt
EOY$8,123,236EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,395,560BOYAmt
EOY$8,123,236EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,593,776BOYAmt
EOY$21,166,957EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$2,593,935ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$1,684,114NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$5,725OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd
Dues Assessments$4,442,506DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$13,294NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$13,294NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$131,491AggregateReportedDuesNtcAmt
Taxable-$118,197TaxableAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$597,754OtherCostOrOtherBasisAmt
Book Value$597,754BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,553,537OtherCostOrOtherBasisAmt
Depreciation$6,745,204DepreciationAmt
Book Value$2,808,333BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,041,956OtherCostOrOtherBasisAmt
Depreciation$830,582DepreciationAmt
Book Value$211,374BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,664,313OtherCostOrOtherBasisAmt
Depreciation$3,012,423DepreciationAmt
Book Value$651,890BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,269,351TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION'S POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS ANNUALLY. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS.ExplanationTxt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM00PROGRAM SERVICESMEMBERSHIP$16,678
NORTH AMERICA00PROGRAM SERVICES AND GRANTSMEMBERSHIP$10,000
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$26,678SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$26,678TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionNORTH AMERICARegionTxt
Purpose Of GrantBMP CHAPTER GRANTSPurposeOfGrantTxt
Cash Grant$10,000CashGrantAmt
Manner Of Cash DisbursementCHECKMannerOfCashDisbursementTxt
Non Cash Assistance$0NonCashAssistanceAmt
FieldValueIRS element (for citing)
Total Other Org1TotalOtherOrgCnt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 2:GRANTS ARE MONITORED THROUGH THE ANNUAL PLAN AND BUDGET PROCESS OF GCSAA AND THE FOUNDATION. THE CEO, COO AND CFO ARE RESPONSIBLE FOR BOTH ENTITIES AND COORDINATE THE USE OF FUNDS ACCORDING TO THEIR INTENDED USE.
PART III ACCOUNTING METHOD:

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (9 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
WORLD GOLF FOUNDATION
ONE WORLD GOLF PLACEST AUGUSTINEFL32092592998925501(C)(3)$85,000$0AMERICAN GOLF INDUSTRY COALITION
UNIVERSITY OF WISCONSIN
1525 OBSERVATORY DRMADISONWI53706396006492170(B)(1)(A)(II)$50,000$0TURFGRASS RESEARCH
OREGON STATE UNIVERSITY
4017 AGRICULTURE LIFE SCIENCECORVALLISOR97331936022772170(B)(1)(A)(II)$50,000$0TURFGRASS RESEARCH
UNIVERSITY OF ARKANSAS
316 PLANT SCIENCE DEPARTMENTFAYETTEVILLEAR72701716056774170(B)(1)(A)(II)$37,700$0TURFGRASS RESEARCH
PENNSYLVANIA STATE UNIVERSITY
122 OUTREACH INNOVATION BUILDINGUNIVERSITY PARKPA16802246000376170(B)(1)(A)(II)$32,364$0TURFGRASS RESEARCH
WEE ONE FOUNDATION
11855 ARCHER AVELEMONTIL604396727201825052501(C)(3)$15,000$0BENEVOLENCE FUND
ARIZONA ALLIANCE FOR GOLF
2801 E CAMELBACK RDPHOENIXAZ85016871361275501(C)(3)$10,000$0NATIONAL RESEARCH
GCSAA FOUNDATION
1421 RESEARCH PARK DRLAWRENCEKS66049590994338501(C)(3)$10,000$0LARRY POWELL SCHOLARSHIP FUND
GCSAA FOUNDATION
1421 RESEARCH PARK DRLAWRENCEKS66049590994338501(C)(3)$50,000$0TOURNAMENT BENEFICIARY
FieldValueIRS element (for citing)
Total501c3 Org8Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeMEDICAL HARDSHIPGrantTypeTxt
Recipient10RecipientCnt
Cash Grant$20,000CashGrantAmt
Non Cash AssistanceMEDICAL HARDSHIPNonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationGRANTS ARE MONITORED THROUGH THE ANNUAL PLAN AND BUDGET PROCESS OF GCSAA AND THE FOUNDATION. THE CEO, COO AND CFO ARE RESPONSIBLE FOR BOTH ENTITIES AND COORDINATE THE USE OF FUNDS ACCORDING TO THEIR INTENDED USE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Travel For CompanionsYes (X)TravelForCompanionsInd
Idemnification Gross Up PmtsYes (X)IdemnificationGrossUpPmtsInd
Discretionary Spending AcctYes (X)DiscretionarySpendingAcctInd
Club Dues Or FeesYes (X)ClubDuesOrFeesInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
J RHETT EVANS
CEO$546,886$0$0$0$35,172$0$11,693$0$21,888$0$615,639$0$0$0
ROBERT RANDQUIST CGCS
COO (1/22-10/22)$240,020$0$750$0$27,111$0$8,551$0$14,393$0$290,825$0$0$0
CAMERON OURY
CFO$214,701$0$1,500$0$20,827$0$8,801$0$16,961$0$262,790$0$0$0
ROBERT HELLAND
DIR GOV & FEDERAL AFFAIRS$204,691$0$1,500$0$2,369$0$8,798$0$24,738$0$242,096$0$0$0
NAT FLICKINGER
GCSAA FOUNDATION EXECUTIVE DIRECTOR$177,885$0$0$0$645$0$6,285$0$887$0$185,702$0$0$0
EDWARD SEVERAL
CMO (START 4/22)$137,935$0$0$0$3,668$0$4,677$0$8,752$0$155,032$0$0$0
EILEEN BANGALAN
SR DIR, BUSINESS STRATEGY$127,525$0$1,500$0$1,849$0$5,407$0$14,151$0$150,432$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 1A:FormAndLineReferenceDesc
ExplanationTRAVEL FOR COMPANIONS: GCSAA PAID FOR TRAVEL FOR COMPANIONS FOR THE BOARD OF DIRECTORS, J. RHETT EVANS, ROBERT RANDQUIST, AND EDWARD SEVERAL ALL OF WHICH WAS REPORTED AS TAXABLE INCOME ON THEIR W-2S OR 1099S. TAX INDEMNIFICATION AND GROSS UP PAYMENTS: GCSAA PAID FOR TAX INDEMNIFICATION AND GROSS UP PAYMENTS FOR THE BOARD OF DIRECTORS, J. RHETT EVANS, CAMERON OURY, ROBERT RANDQUIST, AND EDWARD SEVERAL. ALL OF WHICH WAS REPORTED AS TAXABLE INCOME ON THEIR W-2S OR 1099S. HEALTH AND SOCIAL CLUB DUES: GCSAA PAID FOR DUES TO SHADOW GLEN GOLF CLUB IN THE NAME OF GCSAA (J. RHETT EVANS AS PRINCIPAL CONTACT) AND CANYON FARMS GOLF CLUB (ROBERT RANDQUIST AS PRINCIPAL CONTACT). THE EXECUTIVE TEAM HOLDS BUSINESS MEETINGS AND EVENTS AT THESE CLUBS AND THEY CAN BE USED BY THE GCSAA STAFF FOR THE SAME PURPOSE. DISCRETIONARY SPENDING ACCOUNT: GCSAA PAID FOR DISCRETIONARY SPENDING ACCOUNTS FOR THE BOARD OF DIRECTORS WHICH WAS REPORTED AS TAXABLE INCOME ON THEIR 1099S.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SEE PART VBusinessNameLine1Txt
FieldValueIRS element (for citing)
Sharing Of Revenues0SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE L, PART IV(A) GCSAA COMMUNICATIONS, INC. (B) MARK JORDAN, KEVIN BREEN, KEVIN SUNDERMAN (END 10/22), T.A. BARKER, PAUL CARTER, JEFF WHITE, MARC WESTON, DOUG DYKSTRA, AND STEVEN HAMMON SERVED ON THE BOARD OF DIRECTORS FOR BOTH GCSAA AND GCSAA COMMUNICATIONS, INC. J. RHETT EVANS, ROBERT RANDQUIST (END 10/22), CAMERON E. OURY, KEVIN SUNDERMAN (START 10/22), AND EDWARD SEVERAL SERVED AS OFFICERS FOR BOTH GCSAA AND GCSAA COMMUNICATIONS INC. (C/D) $213,635 ROYALTY, $170,266 INTEREST FOR LOAN, $60,645 RENTAL OF REAL ESTATE, $705,074 INDIRECT SERVICES.
SCHEDULE L, PART IV(A) GCSAA FOUNDATION(B) KEVIN BREEN, KEVIN SUNDERMAN (END 10/22), T.A. BARKER, AND JEFF WHITE SERVED ON THE BOARD OF DIRECTORS FOR BOTH GCSAA AND GCSAA FOUNDATION. J. RHETT EVANS, ROBERT RANDQUIST (END 10/22), CAMERON E. OURY, KEVIN SUNDERMAN (START 10/22), AND EDWARD SEVERAL SERVED AS OFFICERS FOR BOTH GCSAA AND GCSAA FOUNDATION. (C/D) $390,069 REIMBURSEMENT OF SALARIES FOR SHARED EMPLOYEES, $887,500 GRANT.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2MARK F. JORDAN, KEVIN P. BREEN, KEVIN SUNDERMAN (END 10/22), T.A. BARKER, PAUL CARTER, JEFF WHITE, DOUG DYKSTRA, MARC WESTON, AND STEVEN HAMMON SERVED ON THE BOARD OF DIRECTORS FOR BOTH GCSAA AND GCSAA COMMUNICATIONS, INC. J. RHETT EVANS, ROBERT RANDQUIST (END 10/22), CAMERON E. OURY, KEVIN SUNDERMAN (START 10/22), AND EDWARD SEVERAL SERVED AS OFFICERS FOR BOTH GCSAA AND GCSAA COMMUNICATIONS INC.
FORM 990, PART VI, SECTION A, LINE 6CLASS A GOLF COURSE SUPERINTENDENT (A) TO QUALIFY FOR CLASS A MEMBERSHIP, AN APPLICANT SHALL HAVE, AT THE TIME OF APPLICATION FOR MEMBERSHIP, AT LEAST THREE (3) YEARS OF EXPERIENCE AS A GOLF COURSE SUPERINTENDENT, BE EMPLOYED IN SUCH CAPACITY AND COMPLY WITH ALL ADDITIONAL QUALIFICATIONS ADOPTED BY THE MEMBERSHIP. CLASS B GOLF COURSE SUPERINTENDENT (B) TO QUALIFY FOR CLASS B MEMBERSHIP, AN APPLICANT SHALL, AT THE TIME OF APPLICATION, BE EMPLOYED AS A GOLF COURSE SUPERINTENDENT AND NOT MEET THE ADDITIONAL QUALIFICATIONS FOR CLASS A MEMBERSHIP. CLASS B MEMBERS SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION, EXCEPT THAT OF HOLDING OFFICE. INTERNATIONAL SUPERINTENDENT MEMBER (ISM) TO QUALIFY FOR INTERNATIONAL SUPERINTENDENT MEMBERSHIP, AN APPLICANT SHALL BE EMPLOYED OUTSIDE OF THE UNITED STATES AS A SUPERINTENDENT, COURSE MANAGER OR HEAD GREENKEEPER WHERE A GCSAA AFFILIATED CHAPTER DOES NOT EXIST AS OTHERWISE PERMITTED BY THE POLICIES OF THE BOARD OF DIRECTORS AND SHALL BE REQUIRED TO MAINTAIN A MEMBERSHIP IN HIS/HER RECOGNIZED "HOME ORGANIZATION, IF ONE EXISTS. INTERNATIONAL SUPERINTENDENT MEMBERS SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION, EXCEPT THOSE OF VOTING AND HOLDING OFFICE. ASSISTANT GOLF COURSE SUPERINTENDENT (C) TO QUALIFY FOR ASSISTANT SUPERINTENDENT MEMBERSHIP, AN APPLICANT SHALL BE, AT THE TIME OF APPLICATION FOR MEMBERSHIP, AN ASSISTANT TO A GOLF COURSE SUPERINTENDENT, AND SHALL BE PRESENTLY EMPLOYED IN SUCH A CAPACITY. CLASS C MEMBERS SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION, EXCEPT THOSE OF VOTING AND HOLDING OFFICE. LIFE MEMBER (AA) TO QUALIFY FOR LIFE MEMBERSHIP, ONE MUST HAVE RETIRED AS A GOLF COURSE SUPERINTENDENT OR ASSISTANT GOLF COURSE SUPERINTENDENT AND HAVE BEEN A GOLF COURSE SUPERINTENDENT OR ASSISTANT GOLF COURSE SUPERINTENDENT MEMBER OF GCSAA FOR 25 YEARS OF WHICH A MINIMUM OF 20 YEARS HAS BEEN AS A GOLF COURSE SUPERINTENDENT. A LIFE MEMBER SHALL HAVE ALL THE RIGHTS AND PRIVILEGES OF THE ASSOCIATION EXCEPT THAT OF HOLDING OFFICE. CLASS A - RETIRED (A-RT) TO QUALIFY FOR CLASS A - RETIRED STATUS, ONE MUST NOT BE CURRENTLY EMPLOYED AS A GOLF COURSE SUPERINTENDENT AND HAVE A MINIMUM OF FIVE YEARS OF SERVICE AS A CLASS A GOLF COURSE SUPERINTENDENT MEMBER. THE YEARS OF SERVICE AS A GCSAA MEMBER WHEN COMBINED WITH THE MEMBER'S AGE MUST EQUAL OR EXCEED 75 YEARS. THIS MEMBER SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION AFFORDED THAT CLASSIFICATION, WITH THE EXCEPTION OF HOLDING OFFICE. AFFILIATE (AF) TO QUALIFY FOR AFFILIATE MEMBERSHIP, AN APPLICANT MUST BE AN INDIVIDUAL, BUSINESS FIRM OR GOVERNMENTAL BODY INTERESTED IN GOLF COURSE MANAGEMENT AND/OR IN THE GROWING OR PRODUCTION OF FINE TURFGRASS, EITHER INDIVIDUALLY OR THROUGH EMPLOYMENT BY, OR OTHER AFFILIATION WITH, A COMPANY, PROPRIETORSHIP OR ASSOCIATION, AND WHO DOES NOT QUALIFY FOR MEMBERSHIP IN ANOTHER CLASS. AFFILIATE MEMBERS SHALL HAVE SUCH PRIVILEGES OF THE ASSOCIATION AS THE BOARD OF DIRECTORS MAY SPECIFY BY STANDING RULES, EXCEPT THOSE OF VOTING AND HOLDING OFFICE. EQUIPMENT MANAGER (EM) TO QUALIFY FOR EQUIPMENT MANAGER MEMBERSHIP, AN APPLICANT SHALL BE EMPLOYED AS AN EQUIPMENT MANAGER, ASSISTANT EQUIPMENT MANAGER OR MECHANIC/TECHNICIAN WITHIN THE GOLF INDUSTRY AND SHALL HAVE SUCH RIGHTS OF THE ASSOCIATION AS THE BOARD OF DIRECTORS MAY SPECIFY BY STANDING RULES, EXCEPT THOSE OF VOTING AND HOLDING OFFICE. ASSOCIATE MEMBER (AS) TO QUALIFY FOR ASSOCIATE MEMBERSHIP, AN APPLICANT MUST BE EMPLOYED BY A GOLF COURSE SUPERINTENDENT AT A GOLF COURSE AND DOES NOT QUALIFY FOR MEMBERSHIP UNDER THE CLASS A, CLASS B, CLASS C OR EQUIPMENT MANAGER BYLAW'S DEFINITION. ASSOCIATE MEMBERS SHALL HAVE SUCH RIGHTS OF THE ASSOCIATION AS THE BOARD OF DIRECTORS MAY SPECIFY BY STANDING RULES, EXCEPT THOSE OF VOTING AND HOLDING OFFICE. EDUCATOR (E) TO QUALIFY FOR EDUCATOR MEMBERSHIP, AN APPLICANT MUST BE AN EDUCATOR OR EXTENSION OFFICER AT AN INSTITUTE OF HIGHER LEARNING, OR HIGH SCHOOL THAT PROVIDES TURF MANAGEMENT, EQUIPMENT MANAGEMENT OR SIMILAR CURRICULUM. CLASS E MEMBERS SHALL HAVE SUCH PRIVILEGES OF THE ASSOCIATION AS THE BOARD OF DIRECTORS MAY SPECIFY BY STANDING RULES, EXCEPT THOSE OF VOTING AND HOLDING OFFICE. USGA AGRONOMISTS ALSO QUALIFY FOR CLASS E MEMBERSHIP. INACTIVE (I) AN INACTIVE MEMBER IS AN INDIVIDUAL WHO, BY REASON OF UNEMPLOYMENT, ILLNESS OR OTHER ADVERSE CIRCUMSTANCES, HAS BEEN PLACED IN THIS CLASS UPON HIS OR HER APPLICATION. THE BOARD OF DIRECTORS SHALL HAVE THE AUTHORITY TO ACT ON SUCH APPLICATION AND TO PLACE A MEMBER ON INACTIVE STATUS SUBJECT TO TERMS AND CONDITIONS AS THE BOARD OF DIRECTORS MAY SPECIFY BY STANDING RULES. INACTIVE STATUS CANNOT EXCEED 36 MONTHS. STUDENT (S) TO QUALIFY FOR STUDENT MEMBERSHIP, AN APPLICANT MUST BE A FULL-TIME TURFGRASS STUDENT ENROLLED IN A FORMAL COURSE OF EDUCATION, OR HAVE COMPLETED HIS OR HER FORMAL EDCUATION LESS THAN ONE (1) YEAR PRIOR TO THE DATE OF APPLICATION FOR MEMBERSHIP AND HAVE NOT BECOME EMPLOYED AT A GOLF COURSE. STUDENT MEMBERS SHALL HAVE SUCH PRIVILEGES OF THE ASSOCIATION AS THE BOARD OF DIRECTORS MAY SPECIFY BY STANDING RULES, EXCEPT THOSE OF VOTING AND HOLDING OFFICE. RETIRED (RT) TO QUALIFY FOR RETIRED MEMBERSHIP, ONE MUST BE RETIRED AND NO LONGER SEEKING EMPLOYMENT WITHIN THE SCOPE OF ACTIVITIES OF ANY MEMBERSHIP CLASS OF THE ASSOCIATION. AN APPLICANT MAY APPLY TO THE BOARD OF DIRECTORS IN WRITING FOR RETIRED MEMBERSHIP, THE ANNUAL DUES FOR WHICH SHALL BE SET BY THE BOARD OF DIRECTORS BUT SHALL NOT EXCEED HALF THE AMOUNT PAID FOR THE CLASSIFICATION IN WHICH THE MEMBER RETIRES. THERE ARE TWO OPTIONS FOR RETIREMENT: (1) ANY MEMBER REACHING AGE FIFTY-FIVE (55), MAY RETIRE AND SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION AFFORDED THE MEMBER IN HIS OR HER IMMEDIATE PREVIOUS CLASSIFICATION, WITH THE EXCEPTION OF HOLDING OFFICE; OR (2) ANY MEMBER HAVING COMPLETED A MINIMUM OF TWENTY (20) YEARS OF SERVICE IN ANY MEMBERSHIP CLASSIFICATION MAY RETIRE IN THAT CLASSIFICATION AND SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION AFFORDED THAT CLASSIFICATION, WITH THE EXCEPTION OF HOLDING OFFICES. FACILITY MEMBERSHIP (FM) TO BE ELIGIBLE, A FACILITY MUST NOT HAVE HAD A GCSAA MEMBER IN THE LAST TWO YEARS, AND THE FACILITY'S GREEN FEE MUST BE BELOW THE 50 PERCENT MEDIAN IN THEIR REGION (REGIONS WILL BE BASED ON GCSAA FIELD STAFF REGIONS). EMPLOYEES OF THE FACILITY WILL HAVE ACCESS TO GCSAA RESOURCES BUT WILL NOT RECEIVE INDIVIDUAL MEMBERSHIP BENEFITS SUCH AS TERM LIFE INSURANCE, CLASS A ELIGIBILITY, BOARD ELIGIBILITY, VOTING RIGHTS AND TOURNAMENT ENTRY BENEFIT. FRIEND OF THE GOLF COURSE SUPERINTENDENT (F) THE FRIEND OF THE GOLF COURSE SUPERINTENDENT MEMBERSHIP IS FOR INDIVIDUALS WHO WANT TO SUPPORT SUPERINTENDENTS AND THE GAME OF GOLF BUT DO NOT QUALIFY FOR ANY OTHER MEMBERSHIP CATEGORY. FRIENDS WILL NOT RECEIVE TRADITIONAL BENEFITS SUCH AS ACCESS TO RESTRICTED AREAS OF THE GCSAA WEBSITE, VOTING RIGHTS, INSURANCE BENEFITS, OR TOURNAMENT ENTRY. RECLASSIFICATION OF MEMBERS: VOLUNTARY RECLASSFICATION ANY INDIVIDUAL MEMBER MAY REQUEST A CHANGE IN HIS OR HER MEMBERSHIP CLASSIFICATION IN ACCORD WITH A CHANGE IN HIS OR HER QUALIFICATIONS FOR MEMBERSHIP. MANDATORY RECLASSIFICATION ALL MEMBERS, UPON RENEWAL OF THEIR ANNUAL MEMBERSHIP, MUST CLEARLY STATE THEIR CURRENT EMPLOYMENT STATUS. THIS STATEMENT OF EMPLOYMENT STATUS SHALL BE BASED UPON THE ASSOCIATION'S OFFICIALLY ACCEPTED JOB TITLES AND GOLF COURSE ORGANIZATION CHART, OR OTHER COMMONLY ACCEPTED LISTINGS OF JOB TITLES.
FORM 990, PART VI, SECTION A, LINE 7AMEMBER TYPES WITH VOTING RIGHTS ARE CLASS AA, A, B OR RETIRED A OR B. THEY HAVE THE OPPORTUNITY TO VOTE AS AN INDIVIDUAL, PROXY OR BE REPRESENTED BY THEIR CHAPTER DELEGATE.
FORM 990, PART VI, SECTION A, LINE 7BACCORDING TO CORPORATE BYLAWS, ISSUES OR PROCEDURES THAT REQUIRE MEMBERSHIP APPROVAL ARE: (A) SETTING OF DUES AMOUNT FOR CLASS A, B & C MEMBERS. (B) SETTING OF QUALIFICATIONS FOR CLASS A MEMBERSHIP. (C) AMENDMENTS TO THE ARTICLES OF INCORPORATION AND THE BYLAWS.
FORM 990, PART VI, SECTION B, LINE 11BAN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE FORM 990. THE FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL. ANY QUESTIONS AND CONCERNS THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL HAVE ARE ADDRESSED AND ALL NECESSARY CHANGES ARE MADE. THE FINAL FORM 990, WITH ALL REQUIRED SCHEDULES, IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING THE FORM 990.
FORM 990, PART VI, SECTION B, LINE 12CAT THE TIME OF HIRE (OR ELECTION IN THE CASE OF A BOARD MEMBER), THE STAFF AND THE BOARD OF DIRECTORS ARE PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY. THIS POLICY IS IN THE NEW HIRE HANDBOOK AND IS PART OF THE ORIENTATION PROCESS FOR THE BOARD OF DIRECTORS. ALL BOARD MEMBERS SIGN THE POLICY ANNUALLY. EACH MEMBER OF THE BOARD OF DIRECTORS AND OFFICERS SHALL DISCLOSE FULLY AND FRANKLY, ANY AND ALL, ACTUAL OR POTENTIAL CONFLICTS OR DUALITY OF INTEREST OR RESPONSIBILITY, WHETHER INDIVIDUAL, PERSONAL OR BUSINESS RELATED. IF A CONFLICT ARISES WITHIN THE BOARD, THE DISCLOSING INDIVIDUAL SHALL NEITHER VOTE NOR ENDEAVOR TO INFLUENCE CORPORATE ACTION. THE AFFECTED INDIVIDUAL SHALL LEAVE THE BOARDROOM WHILE THE MATTER IS DISCUSSED AND A VOTE, IF ANY, SHALL BE RECORDED IN THE MINUTES OF THE BOARD OR ITS COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 15THE SALARIES OF ALL EMPLOYEES OF THE ORGANIZATION ARE REVIEWED AND ADJUSTED ACCORDING TO AN ANNUAL MERIT PROCESS WITHIN THE FRAMEWORK OF THE NEW SALARY STRUCTURE. THE OUTGOING, PAST PRESIDENT OF THE BOARD OF DIRECTORS RECEIVES HONORARIA FOR THEIR SERVICE ON THE BOARD. THESE HONORARIA ARE ESTABLISHED BY AND AGREED UPON BY THE BOARD OF DIRECTORS AND THE NOMINATING COMMITTEE OF THE ASSOCIATION, AS DESCRIBED IN THE BOARD OF DIRECTORS SELF-GOVERNANCE POLICIES DOCUMENT. CURRENT/ACTIVE MEMBERS OF THE BOARD DO NOT RECEIVE HONORARIA FOR THEIR SERVICE ON THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS AND THE YEAR-END FINANCIAL STATEMENTS ARE MADE AVAILABLE ON THE WWW.GCSAA.ORG WEBSITE. THE CONFLICT OF INTEREST STATEMENT IS PROVIDED UPON REQUEST.
FORM 990, PART VII, SECTION A:COLUMN D REPORTABLE COMPENSATION FROM THE ORGANIZATION AMOUNTS PAID TO BOARD MEMBERS ARE FOR HONORARIA ASSOCIATED WITH BOARD ROLES, SPOUSE TRAVEL, AND OTHER HONORARIA.
FORM 990, PART XI, LINE 9:RETURNED GRANT FUNDS 5,725.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
GCSAA FOUNDATION
1421 RESEARCH PARK DRIVELAWRENCEKS66049590994338FUNDRAISINGIL501(C)(3)LINE 7N/AYes (1)
GCSAA PAC
1421 RESEARCH PARK DRIVELAWRENCEKS66049823585801POLITICAL ACTION COMMITTEEKS527Yes (1)GCSAA

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1GCSAA COMMUNICATIONS INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11421 RESEARCH PARK DRIVEAddressLine1Txt
CityLAWRENCECityNm
State AbbreviationKSStateAbbreviationCd
ZIP66049ZIPCd
FieldValueIRS element (for citing)
EIN481070515EIN
Primary ActivitiesPUBLICATIONSPrimaryActivitiesTxt
Legal Domicile StateKSLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1GCSAABusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Share Of Total Income-$596,958ShareOfTotalIncomeAmt
Share Of EOY Assets$617,438ShareOfEOYAssetsAmt
Ownership1.00000OwnershipPct
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (1)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (10 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
GCSAA COMMUNICATIONS INC
A$383,901CASH
GCSAA COMMUNICATIONS INC
J$107,959CASH
GCSAA COMMUNICATIONS INC
O$196,411CASH
GCSAA COMMUNICATIONS INC
P$707,778CASH
GCSAA COMMUNICATIONS INC
Q$50,018CASH
GCSAA COMMUNICATIONS INC
D$5,181,783CASH
GCSAA FOUNDATION
C$887,500CASH
GCSAA FOUNDATION
P$277,714CASH
GCSAA FOUNDATION
O$390,069CASH
GCSAA FOUNDATION
B$50,000CASH