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UNITED STATES GOLF ASSOCIATION: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
UNITED STATES GOLF ASSOCIATION (EIN 13-1427105)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-05-21
IRS object ID
202131419349300408
Schema version
2020v4.1
Source
Download XML · Original 990 at ProPublica

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

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2021-05-21T08:41:37-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN366055558PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GRANT THORNTON LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1757 THIRD AVENUE 3RD FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100172013ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN131427105EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNITED STATES GOLF ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlUNITBusinessNameControlTxt
Phone9082342300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line177 LIBERTY CORNER ROADAddressLine1Txt
CityLIBERTY CORNERCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07938ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSUSAN PIKITCHPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone9082342300PhoneNum
Signature2021-05-21SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSUSANPersonFirstNm
Person LastPIKITCHPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIEL ROMANOPreparerPersonNm
PTINP00504182PTIN
Phone2125990100PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1USGABusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerMICHAEL DAVISPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line177 LIBERTY CORNER ROADAddressLine1Txt
CityLIBERTY CORNERCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07938ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$639,904,684GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.USGA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1894FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionTHE UNITED STATES GOLF ASSOCIATION IS A NONPROFIT ORGANIZATION (CONTINUES ON SCHEDULE O)GUIDED BY ITS MISSION TO CHAMPION AND ADVANCE THE GAME OF GOLF. ITS PURPOSE IS TO SUPPORT PROGRAMS AND INITIATIVES THAT BOTH SERVE THE GAME AND ARE CRITICAL TO GOLF'S LONG-TERM HEALTH, INCLUDING OPEN AND AMATEUR CHAMPIONSHIPS THAT SERVE MALE AND FEMALE GOLFERS OF ALL AGES WORLDWIDE; THE ECONOMIC AND ENVIRONMENTAL SUSTAINABILITY OF GOLF COURSES; AND PROGRAMS THAT EXPAND PARTICIPATION AND ENGAGEMENT. THE USGA, TOGETHER WITH THE R&A, GOVERNS THE SPORT VIA A GLOBAL SET OF PLAYING, EQUIPMENT, HANDICAPPING AND AMATEUR STATUS RULES. THE CAMPUS IN LIBERTY CORNER, N.J., IS HOME TO THE USGA GOLF MUSEUM AND LIBRARY, WHERE THE ORGANIZATION MAINTAINS AND CELEBRATES THE GAME'S GREATEST PEOPLE, PLACES AND MOMENTS BY CURATING THE MOST COMPREHENSIVE COLLECTION OF GOLF ARTIFACTS FOUND ANYWHERE IN THE WORLD.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee299TotalEmployeeCnt
Total Volunteers1380TotalVolunteersCnt
Total Gross UBI$110,506TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$29,148,285PYContributionsGrantsAmt
CY Contributions Grants$29,609,567CYContributionsGrantsAmt
PY Program Service Revenue$177,810,407PYProgramServiceRevenueAmt
CY Program Service Revenue$132,911,935CYProgramServiceRevenueAmt
PY Investment Income$19,478,597PYInvestmentIncomeAmt
CY Investment Income$31,816,397CYInvestmentIncomeAmt
PY Other Revenue$4,552,586PYOtherRevenueAmt
CY Other Revenue$323,376,675CYOtherRevenueAmt
PY Total Revenue$230,989,875PYTotalRevenueAmt
CY Total Revenue$517,714,574CYTotalRevenueAmt
PY Grants And Similar Paid$6,638,554PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$5,533,426CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$55,938,694PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$50,422,641CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$171,238PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$127,250CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$127,250CYTotalFundraisingExpenseAmt
PY Other Expenses$136,963,941PYOtherExpensesAmt
CY Other Expenses$115,863,345CYOtherExpensesAmt
PY Total Expenses$199,712,427PYTotalExpensesAmt
CY Total Expenses$171,946,662CYTotalExpensesAmt
PY Revenues Less Expenses$31,277,448PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$345,767,912CYRevenuesLessExpensesAmt
Total Assets BOY$509,493,063TotalAssetsBOYAmt
Total Assets EOY$885,275,470TotalAssetsEOYAmt
Total Liabilities BOY$124,262,947TotalLiabilitiesBOYAmt
Total Liabilities EOY$151,041,105TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$385,230,116NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$734,234,365NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$110,296,993ExpenseAmt
Grant$744,696GrantAmt
Revenue$90,399,036RevenueAmt
DescSEE SCHEDULE O. CHAMPIONSHIPSTHE 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 AND UNITED STATES SENIOR WOMEN'S OPEN CHAMPIONSHIPS, 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. IN 2020, THE USGA WAS ONLY ABLE TO HOLD FOUR CHAMPIONSHIPS AND DID NOT CONDUCT ITS TYPICAL QUALIFYING PROCESS DUE TO THE COVID-19 PANDEMIC. SIMILARLY, THE USGA DID NOT ADMIT FANS TO ANY OF ITS CHAMPIONSHIPS TO MAINTAIN A SAFE ENVIRONMENT FOR GOLFERS, VOLUNTEERS AND STAFF. THESE DECISIONS WERE MADE COLLABORATIVELY WITH LOCAL AND FEDERAL HEALTH OFFICIALS. THROUGH THE FOUR CHAMPIONSHIPS CONDUCTED IN 2020, THE USGA PROMOTED THE GAME AT ITS HIGHEST LEVEL THROUGH A VARIETY OF DIFFERENT MEANS INCLUDING NATIONAL AND INTERNATIONAL TELEVISION AND RADIO BROADCASTS, AND DIGITAL AND SOCIAL MEDIA PLATFORMS. ADDITIONALLY, THE USGA SUPPORTS TEAMS FOR SEVERAL INTERNATIONAL AMATEUR GOLF CHAMPIONSHIPS, PROVIDING OPPORTUNITIES FOR AMERICAN ATHLETICS TO COMPETE IN GLOBAL EVENTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$32,956,886ExpenseAmt
Grant$2,942,204GrantAmt
Revenue$10,128,104RevenueAmt
DescSEE SCHEDULE O. GOLFER 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 59 ALLIED GOLF ASSOCIATIONS IN EVERY STATE IN THE U.S. AND PUERTO RICO, THE USGA ALSO HAS A NETWORK THAT PROVIDES SERVICES LOCALLY TO EVERY GOLF COMMUNITY IN AMERICA. THIS NETWORK DELIVERS KEY USGA SERVICES SUCH AS THE ADMINISTRATION OF GOLF HANDICAPPING, RULES EDUCATION, EVENT DEVELOPMENT AND PROGRAMS THAT WELCOME GOLFERS TO PLAY. USGA REGIONAL AFFAIRS OFFICES SUPPORT THESE NETWORKS WHILE ENGAGING VOLUNTEERS TO SERVE THE GAME.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$5,957,392ExpenseAmt
Grant$24,225GrantAmt
Revenue$1,525,665RevenueAmt
DescSEE SCHEDULE O. GOVERNANCE: 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

FieldValueIRS element (for citing)
Expense$7,225,080ExpenseAmt
Grant$1,822,301GrantAmt
Revenue$29,684,784RevenueAmt
DescOTHER SERVICES EACH YEAR, THE USGA INVESTS IN A VARIETY OF PROGRAMS AND SERVICES THAT BENEFIT GOLFERS OF ALL AGES, GENDERS AND ABILITIES TO BOTH WELCOME AND GROW THE NUMBER OF GOLFERS WHO PLAY THE GAME AS A RECREATIONAL SPORT. THE USGA SUPPORTS GRASSROOTS GOLF PROGRAMS FOR JUNIORS, INCLUDING THE FIRST TEE, LPGA*USGA GIRLS GOLF AND DRIVE CHIP & PUTT, WHICH PROVIDE ACCESS TO THE GAME FOR HUNDREDS OF THOUSANDS OF JUNIORS ANNUALLY. THE USGA ALSO MAINTAINS THE WORLD'S LARGEST GOLF MUSEUM AND LIBRARY DEDICATED TO THE GAME'S HISTORY AND SERVES AS A STEWARD OF EXTENSIVE HISTORICAL COLLECTIONS, INCLUSIVE OF PRESERVATION AND ACQUISITION OF HISTORIC ARTIFACTS, A RESEARCH CENTER, PHYSICAL AND ONLINE LIBRARY AND EDUCATIONAL PROGRAMS. THE USGA 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.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$7,225,080TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$1,822,301TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$29,684,784TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$156,436,351TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of ArtYes (1)CollectionsOfArtInd
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 LiabilitiesYes (1)ReportOtherLiabilitiesInd
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 FundraisingYes (1)ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art ContributionYes (1)DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document354IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee299EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial AccountYes (1)ForeignFinancialAccountInd
Foreign CountryVIForeignCountryCd
Foreign CountryCJForeignCountryCd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtYes (1)SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
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
States Where Copy Of Return Is FldALStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldAKStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldAZStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldARStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCOStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldDEStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldDCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldHIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldIDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldIAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldLAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMEStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNEStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNVStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNMStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOKStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldPRStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldRIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTXStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldUTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOHN DESMONDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9082342300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line177 LIBERTY CORNER ROADAddressLine1Txt
CityLIBERTY CORNERCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07938ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MIKE DAVIS
CEO60.001.00Yes (X)$1,513,610$0$88,707
SUSAN PIKITCH
CHIEF FINANCIAL OFFICER60.001.00Yes (X)$728,767$0$77,634
JOHN BODENHAMER
SENIOR MANAGING DIRECTOR60.000.00$716,432$0$63,279Yes (X)
RANDON JERRIS
SENIOR MANAGING DIRECTOR60.000.00$661,972$0$91,034Yes (X)
STEVEN SCHLOSS
CHIEF PEOPLE OFFICER60.000.00$593,435$0$75,948Yes (X)
CHRISTOPHER FRASER
SECRETARY AND CLO60.001.00Yes (X)$543,232$0$91,871
NAVINDRA SIGNH
CHIEF COMMERCIAL OFFICER50.000.00$486,460$0$102,783Yes (X)
THOMAS PAGEL
SENIOR MANAGING DIRECTOR60.000.00$481,160$0$45,569Yes (X)
REGINALD JONES JR
MANAGING DIRECTOR, US OPEN50.000.00$411,193$0$65,855Yes (X)
CRAIG ANNIS
CHIEF BRAND OFFICER50.000.00$400,007$0$72,511Yes (X)
MARY LOPUSZYNSKI
MANAGING DIRECTOR, MERCHANDISE50.000.00$373,265$0$38,063Yes (X)
MATTHEW PRINGLE
MANAGING DIRECTOR, GREEN SEC. & RSI50.000.00$339,938$0$71,991Yes (X)
ANTHONY GRECO
MANAGING DIRECTOR - FIELD SERVICES50.000.00$334,976$0$71,658Yes (X)
GARETH LONDT
MANAGING DIRECTOR, IT & GHIN50.000.00$339,953$0$60,353Yes (X)
MARK E NEWELL
EXE.COM.MEMBER&PRESIDENT(THRU 02/20)10.000.00$0$0$0Yes (X)
J STUART FRANCIS
PRESIDENT10.001.00$0$0$0Yes (X)
ANTHONY K ANDERSON
EXECUTIVE COMMITTEE10.001.00$0$0$0Yes (X)
J MICHAEL BAILEY
EXECUTIVE COMMITTEE10.000.00$0$0$0Yes (X)
THOMAS BARKIN
EXECUTIVE COMMITTEE10.000.00$0$0$0Yes (X)
STEPHEN E BEEBE
EXECUTIVE COMMITTEE10.000.00$0$0$0Yes (X)
PAUL G BROWN
EXECUTIVE COMMITTEE10.000.00$0$0$0Yes (X)
KENDRA GRAHAM
EXECUTIVE COMMITTEE10.000.00$0$0$0Yes (X)
ROBERT D KAIN
EXECUTIVE COMMITTEE (THUR 02/20)10.000.00$0$0$0Yes (X)
MARTHA LANG
EXECUTIVE COMMITTEE10.000.00$0$0$0Yes (X)
DEBORAH PLATT MAJORAS
EXECUTIVE COMMITTEE10.000.00$0$0$0Yes (X)
COURTNEY MYHRUM
EXECUTIVE COMMITTEE (AS OF 02/2020)10.000.00$0$0$0Yes (X)
FRED PERPALL
EXECUTIVE COMMITTEE10.000.00$0$0$0Yes (X)
NICK PRICE
EXECUTIVE COMMITTEE10.000.00$0$0$0Yes (X)
SHARON RITCHEY
EXECUTIVE COMMITTEE10.000.00$0$0$0Yes (X)
WILLIAM B SIART
EXECUTIVE COMMITTEE10.001.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$7,924,400TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$1,017,256TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K147IndivRcvdGreaterThan100KCnt
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
GHIN GENIUS SOFTWARE LLC
PO BOX 425EXTONPA19341IT SERVICES$8,442,835
INFRONT X LLC
1261 BROADWAY SUITE 200NEW YORKNY10001IT SERVICES$2,680,794
ARENA AMERICAS
PO BOX 776368CHICAGOIL606776368RENTAL SERVICES$2,391,206
ZAMBEZI LLC
10441 JEFFERSON BLVD 100CULVER CITYCA90232MARKETING$2,159,562
MSG PROMOTIONS
1120 SOUTH CEDER CREST BLVD STE 200ALLENTOWNPA18103HOSPITALITY SERVICES$1,902,361
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K116CntrctRcvdGreaterThan100KCnt
Info In Schedule O Part VIIIYes (X)InfoInScheduleOPartVIIIInd
Membership Dues$13,252,613MembershipDuesAmt
All Other Contributions$16,356,954AllOtherContributionsAmt
Total Contributions$29,609,567TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CHAMPIONSHIPS711300$90,399,036$90,399,036
EVENTS INSURANCE PAYMENTS900099$29,500,000$29,500,000
GOLFER ENGAGEMENT711300$10,128,104$10,128,104
GOVERNANCE711300$1,525,665$1,525,665
GOLF COURSES AND SUSTAINABILITY711300$1,185,162$1,185,162

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$173,968TotalRevenueColumnAmt
Related Or Exempt Func Income$63,462RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$110,506UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$132,911,935TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,543,918TotalRevenueColumnAmt
Exclusion$9,543,918ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,000,515TotalRevenueColumnAmt
Exclusion$1,000,515ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$141,963,586SecuritiesAmt
Other$163,614OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$119,789,653SecuritiesAmt
Other$65,068OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$22,173,933SecuritiesAmt
Other$98,546OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,272,479TotalRevenueColumnAmt
Exclusion$22,272,479ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$1,271,549GrossSalesOfInventoryAmt
Cost Of Goods Sold$2,335,389CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,063,840TotalRevenueColumnAmt
Related Or Exempt Func Income-$1,063,840RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMEDIA RIGHTS TERMINATION PAYMENTDesc
Business900099BusinessCd
Total Revenue Column$323,440,000TotalRevenueColumnAmt
Exclusion$323,440,000ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$323,440,000OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$517,714,574TotalRevenueColumnAmt
Related Or Exempt Func Income$131,737,589RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$110,506UnrelatedBusinessRevenueAmt
Exclusion$356,256,912ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$5,409,426TotalAmt
Program Services$5,409,426ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$124,000TotalAmt
Program Services$124,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$5,742,124TotalAmt
Program Services$2,045,936ProgramServicesAmt
Management And General$3,696,188ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$42,222,051TotalAmt
Program Services$38,646,220ProgramServicesAmt
Management And General$3,575,831ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,458,466TotalAmt
Program Services$1,893,410ProgramServicesAmt
Management And General$565,056ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,309,152TotalAmt
Program Services$461,149ProgramServicesAmt
Management And General$848,003ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$229,190TotalAmt
Management And General$229,190ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$127,250TotalAmt
Fundraising$127,250FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$1,046,506TotalAmt
Management And General$1,046,506ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$19,196,234TotalAmt
Program Services$18,253,272ProgramServicesAmt
Management And General$942,962ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,933,630TotalAmt
Program Services$5,933,580ProgramServicesAmt
Management And General$50ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,870,123TotalAmt
Program Services$4,680,802ProgramServicesAmt
Management And General$189,321ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$16,678,119TotalAmt
Program Services$14,649,056ProgramServicesAmt
Management And General$2,029,063ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,398,543TotalAmt
Program Services$1,218,308ProgramServicesAmt
Management And General$180,235ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,705,834TotalAmt
Program Services$3,652,837ProgramServicesAmt
Management And General$52,997ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,021,948TotalAmt
Management And General$1,021,948ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,511,288TotalAmt
Program Services$3,929,096ProgramServicesAmt
Management And General$582,192ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,630,133TotalAmt
Program Services$2,621,176ProgramServicesAmt
Management And General$8,957ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PRIZES AND AWARDS$18,876,924$18,876,924
CHAMPIONSHIP EXPENSES$12,316,354$12,316,354
ALL OTHER EXPENSES$10,662,421$10,247,859$414,562
CORP. HOSPITALITY MARKE$5,834,448$5,834,448

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,642,498TotalAmt
Program Services$5,642,498ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$171,946,662TotalAmt
Program Services$156,436,351ProgramServicesAmt
Management And General$15,383,061ManagementAndGeneralAmt
Fundraising$127,250FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$130,795BOYAmt
EOY$26,000,174EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$11,100,874BOYAmt
EOY$463,458EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,823,916BOYAmt
EOY$8,599,958EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$700,000EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$883,406BOYAmt
EOY$836,635EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,445,296BOYAmt
EOY$13,458,152EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$124,601,944LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$45,896,146LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$81,242,249BOYAmt
EOY$78,705,798EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$331,455,142BOYAmt
EOY$735,792,691EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$63,411,385BOYAmt
EOY$18,926,690EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,791,914EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$509,493,063BOYAmt
EOY$885,275,470EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$12,640,532BOYAmt
EOY$29,600,567EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$30,178,217BOYAmt
EOY$31,234,207EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$44,588,259BOYAmt
EOY$44,602,926EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$36,855,939BOYAmt
EOY$45,603,405EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$124,262,947BOYAmt
EOY$151,041,105EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$383,618,477BOYAmt
EOY$734,234,365EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,611,639BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$385,230,116BOYAmt
EOY$734,234,365EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$509,493,063BOYAmt
EOY$885,275,470EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$345,767,912ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$11,089,922NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$7,853,585OtherChangesInNetAssetsAmt
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 A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$25,455,357CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$25,029,706CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,802,675CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$29,148,285CurrentTaxYearMinus1YearAmt
Current Tax Year$29,609,566CurrentTaxYearAmt
Total$112,045,589TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$161,910,476CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$176,754,853CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,243,199CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$177,810,407CurrentTaxYearMinus1YearAmt
Current Tax Year$132,911,935CurrentTaxYearAmt
Total$653,630,870TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$187,365,833CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$201,784,559CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,045,874CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$206,958,692CurrentTaxYearMinus1YearAmt
Current Tax Year$162,521,501CurrentTaxYearAmt
Total$765,676,459TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,732,566CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$17,462,597CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$426,692CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$18,246,598CurrentTaxYearMinus1YearAmt
Current Tax Year$16,356,954CurrentTaxYearAmt
Total$62,225,407TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$87,033,370CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$90,899,957CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$95,079,183CurrentTaxYearMinus1YearAmt
Current Tax Year$61,853,450CurrentTaxYearAmt
Total$334,865,960TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$96,765,936CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$108,362,554CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$426,692CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$113,325,781CurrentTaxYearMinus1YearAmt
Current Tax Year$78,210,404CurrentTaxYearAmt
Total$397,091,367TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$368,585,092PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,724,662CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,057,868CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,163,462CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,267,174CurrentTaxYearMinus1YearAmt
Current Tax Year$10,544,433CurrentTaxYearAmt
Total$52,757,599TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$511,035CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$541,890CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$170,000CurrentTaxYearMinus1YearAmt
Current Tax Year$110,506CurrentTaxYearAmt
Total$1,333,431TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$13,235,697CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,599,758CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,163,462CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,437,174CurrentTaxYearMinus1YearAmt
Current Tax Year$10,654,939CurrentTaxYearAmt
Total$54,091,030TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year$323,440,000CurrentTaxYearAmt
Total$323,440,000TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$200,601,530CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$216,384,317CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,209,336CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$219,395,866CurrentTaxYearMinus1YearAmt
Current Tax Year$496,616,440CurrentTaxYearAmt
Total$1,143,207,489TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.32240PublicSupportCY509Pct
Public Support PY5090.44800PublicSupportPY509Pct
Investment Income CY0.04730InvestmentIncomeCYPct
Investment Income PY0.07220InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests PY509Yes (X)ThirtyThrPctSuprtTestsPY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationMEDIA RIGHTS TERMINATION - 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 323,440,000.ExplanationTxt

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 D IRS990ScheduleD

FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Coll Used Scholarly RsrchYes (X)CollUsedScholarlyRsrchInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd
Coll Used Loan Or Exch ProgYes (X)CollUsedLoanOrExchProgInd
Solicited Assets Sale0SolicitedAssetsSaleInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,049,544OtherCostOrOtherBasisAmt
Book Value$12,049,544BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$94,848,317OtherCostOrOtherBasisAmt
Depreciation$34,328,287DepreciationAmt
Book Value$60,520,030BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$51,982OtherCostOrOtherBasisAmt
Depreciation$25,090DepreciationAmt
Book Value$26,892BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$13,003,508OtherCostOrOtherBasisAmt
Depreciation$9,889,788DepreciationAmt
Book Value$3,113,720BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,648,593OtherCostOrOtherBasisAmt
Depreciation$1,652,981DepreciationAmt
Book Value$2,995,612BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$78,705,798TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDescAmtAmt
DUE TO AFFILIATE$509,113
ACCRUED - 457(F)$1,255,988
ACCRUED - 457(B) - DEFERRED COMP$3,520,483
ACCRUED PENSION$23,918,411
ACCRUED - RETIREE BENEFITS$16,399,410
FieldValueIRS element (for citing)
Total Liability$45,603,405TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART III, LINE 1A:THE USGA GOLF MUSEUM AND LIBRARY COLLECTION INCLUDES GRAPHICS, BOOKS AND GOLF MEMORABILIA. THE COLLECTION IS HELD FOR PUBLIC EXHIBITION, EDUCATION AND RESEARCH. NO VALUE IS ASSIGNED TO THE COLLECTION IN THE 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 X, LINE 2:THE USGA IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (THE "CODE") AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), EXCEPT FOR ANY INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITY, WHICH THE USGA HAS AND ESTIMATES A TAX DUE FROM SUCH OF $23,000 FOR THE YEAR. IN ADDITION, THE USGA HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE ("IRS") NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THE USGA HAS FILED FOR AND SUBSEQUENTLY RECEIVED INCOME TAX EXEMPTIONS AS WELL AS FILED BOTH IRS FORMS 990 AND 990-T IN THE JURISDICTION WHERE IT IS REQUIRED TO DO SO. THE USGA BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2016. THE USGA HAS NOT TAKEN AN UNSUBSTANTIATED TAX POSITION THAT WOULD REQUIRE PROVISION OF A LIABILITY UNDER ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, INCOME TAXES.

Schedule F IRS990ScheduleF

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

Account Activities Outside US AccountActivitiesOutsideUSGrp (17 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES00PROGRAM SERVICESLATIN AMERICA AMATEUR$17,879
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES00PROGRAM SERVICESONTARIO TURF SYMPOSIUM$115
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES00PROGRAM SERVICESFMG RULES WORKSHOP$717
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,00PROGRAM SERVICESMTGS, CENTRAL AMERICA$670
EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA,00PROGRAM SERVICESOLYMPICS$18,512
EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA,00PROGRAM SERVICESWORLD AMATEUR$15,464
EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA,00PROGRAM SERVICESPRESIDENT'S CUP$2,337
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM00PROGRAM SERVICESWAGR MEETINGS$3,917
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM00PROGRAM SERVICESLIBRARY ACQUISITION$424
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM00PROGRAM SERVICESHOC AND JESC$11,148
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM00PROGRAM SERVICESBTME CONFERENCE$809
SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR,00PROGRAM SERVICESGHIN PRESENTATION$2,198
SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO,00PROGRAM SERVICESWHS HOC$9,029
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT,00PROGRAM SERVICESABU DHABI SUMMIT$4,689
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES00GRANTMAKINGPBJ BOATWRIGHT GRANT$24,000
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES00GRANTMAKINGAGA EMERGENCY RELIEF FUND$100,000
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,00INVESTMENTSN/A$140,673
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$59,611SubtotalSpentAmt
Continuation Spent$292,970ContinuationSpentAmt
Total Spent$352,581TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (3 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
NORTH AMERICAINTERNSHIP$12,000WIRE
NORTH AMERICAINTERNSHIP$12,000WIRE
NORTH AMERICAAGA EMERGENCY RELIEF FUND$100,000WIRE
FieldValueIRS element (for citing)
Total501c3 Org0Total501c3OrgCnt
Total Other Org3TotalOtherOrgCnt
Transfer To Foreign CorpYes (1)TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp OwnershipYes (1)ForeignCorpOwnershipInd
Passive Foreign Investmest CoYes (1)PassiveForeignInvestmestCoInd
Foreign PartnershipYes (1)ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART III ACCOUNTING METHOD:
FORM 990, SCHEDULE F, PART I, LINE 2THE 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 3THE 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 IITHE 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. IN ADDITION, USGA ALSO PROVIDED AGA RELIEF FUNDING IN 2020 TO SUPPORT ASSOCIATIONS TO CARRY OUT THEIR USGA-RELATED ACTIVITIES IN THE WAKE OF COVID-19 PANDEMIC.

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Agrmt Prof Fundraising ActyYes (1)AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1EIDOLON COMMUNICATIONS INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line115 MAIDEN LANE SUITE 1401AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10038ZIPCd
FieldValueIRS element (for citing)
ActivityFUNDRAISING CONSULTINGActivityTxt
Fundraiser Control Of Funds0FundraiserControlOfFundsInd
Gross Receipts$0GrossReceiptsAmt
Retained By Contractor$127,250RetainedByContractorAmt
Net To Organization-$127,250NetToOrganizationAmt
FieldValueIRS element (for citing)
Total Retained By Contractors$127,250TotalRetainedByContractorsAmt
Total Net To Organization-$127,250TotalNetToOrganizationAmt
Licensed StatesALLicensedStatesCd
Licensed StatesAKLicensedStatesCd
Licensed StatesAZLicensedStatesCd
Licensed StatesARLicensedStatesCd
Licensed StatesCALicensedStatesCd
Licensed StatesCOLicensedStatesCd
Licensed StatesCTLicensedStatesCd
Licensed StatesDELicensedStatesCd
Licensed StatesFLLicensedStatesCd
Licensed StatesGALicensedStatesCd
Licensed StatesHILicensedStatesCd
Licensed StatesIDLicensedStatesCd
Licensed StatesILLicensedStatesCd
Licensed StatesINLicensedStatesCd
Licensed StatesIALicensedStatesCd
Licensed StatesKSLicensedStatesCd
Licensed StatesKYLicensedStatesCd
Licensed StatesLALicensedStatesCd
Licensed StatesMELicensedStatesCd
Licensed StatesMDLicensedStatesCd
Licensed StatesMALicensedStatesCd
Licensed StatesMILicensedStatesCd
Licensed StatesMNLicensedStatesCd
Licensed StatesMSLicensedStatesCd
Licensed StatesMOLicensedStatesCd
Licensed StatesMTLicensedStatesCd
Licensed StatesNELicensedStatesCd
Licensed StatesNVLicensedStatesCd
Licensed StatesNHLicensedStatesCd
Licensed StatesNJLicensedStatesCd
Licensed StatesNMLicensedStatesCd
Licensed StatesNYLicensedStatesCd
Licensed StatesNCLicensedStatesCd
Licensed StatesNDLicensedStatesCd
Licensed StatesOHLicensedStatesCd
Licensed StatesOKLicensedStatesCd
Licensed StatesORLicensedStatesCd
Licensed StatesPALicensedStatesCd
Licensed StatesRILicensedStatesCd
Licensed StatesSCLicensedStatesCd
Licensed StatesSDLicensedStatesCd
Licensed StatesTNLicensedStatesCd
Licensed StatesTXLicensedStatesCd
Licensed StatesUTLicensedStatesCd
Licensed StatesVTLicensedStatesCd
Licensed StatesVALicensedStatesCd
Licensed StatesWALicensedStatesCd
Licensed StatesWVLicensedStatesCd
Licensed StatesWILicensedStatesCd
Licensed StatesWYLicensedStatesCd
Licensed StatesDCLicensedStatesCd
Licensed StatesPRLicensedStatesCd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE G, PART I, LINE 2BFormAndLineReferenceDesc
ExplanationTHE USGA MEMBERS PROGRAM COLLECTS DUES, A PORTION OF WHICH IS 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

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

Recipient Table RecipientTable (96 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxtAddress Line2USAddress/AddressLine2Txt
AGRICULTURE DEVELOPMENT COUNCIL
316 PTSCFAYETTEVILLEAZ72701716003252501(C)(3)$34,714TURFGRASS GRANTS
ALABAMA GOLF ASSOCIATION
3041 LORNA ROADHOOVERAL35216630809785501(C)(3)$28,000INTERNSHIP
ALASKA GOLF ASSOCIATION
401 W INTERNATIONAL ROADANCHORAGEAK99518920136766501(C)(7)$12,000INTERNSHIP
AMERICAN JUNIOR GOLF ASSOCIATION
1980 SPORTS CLUB DRIVEBRASELTONGA30517581433914501(C)(3)$25,000JUNIOR
ARIZONA GOLF ASSOCIATION
7600 E REDFIELD RD SUITE 130SCOTTSDALEAZ85260860214071501(C)(4)$54,000INTERNSHIP
ARKANSAS STATE GOLF ASSOCIATION
3 EAGLE HILL COURT SUITE BLITTLE ROCKAR72210710470120501(C)(3)$24,000INTERNSHIP
BOARD OF REGENTS UNIV OF WISCONSIN
OFFICE OF RESEARCH SPONSOREDMILWAUKEEWI532780538396006492501(C)(3)$73,265TURFGRASS GRANTSPROGRAMS DRAWER 538
BOARD OF REGENTS NSHE OBO UNLV
4505 MARYLAND PARKWAY BOX 451055LAS VEGASNV891541055886000024501(C)(3)$79,994TURFGRASS GRANTS
CAL POLY POMONA FOUNDATION INC
ATTN ACCOUNTS RECEIVABLE 3801 WESTPOMONACA91768952417645501(C)(3)$15,000TURFGRASS GRANTSTEMPLE AVE BUILDING 55
CALIFORNIA TURFGRASS AND LANDSCAPE FND
456 SOUTH BUNDY DRIVELOS ANGELESCA90049452709093501(C)(3)$100,000TURFGRASS GRANTS
CAROLINAS GOLF ASSOCIATION
140 RIDGE ROADSOUTHERN PINESNC28387560509290501(C)(3)$40,000INTERNSHIP
CHICAGO DISTRICT GOLF ASSOCIATION
11855 ARCHER AVENUELEMONTIL60439360898927501(C)(4)$16,000INTERNSHIP
CLEMSON UNIVERSITY
GRANTS AND CONTRACT SERVICES 321CLEMSONSC296340001576000254501(C)(3)$6,000TURFGRASS GRANTSBRACKETT HALL
COLORADO GOLF ASSOCIATION
SUITE 102 5990 GREENWOOD PLAZA BLVDGREENWOOD VILLAGECO801114749841248840501(C)(3)$54,000INTERNSHIPBLVD
COLORADO STATE UNIVERSITY
CASHIERS OFFICE JOHNSON HALLFORT COLLINSCO80523846000545501(C)(3)$10,000TURFGRASS GRANTS
CONNECTICUT STATE GOLF ASSOCIATION
SUITE 212 35 COLD SPRING ROADROCKY HILLCT06067222587856501(C)(6)$24,000INTERNSHIP
DELAWARE STATE GOLF ASSOCIATION
1319 CARRUTHERS LN FL 2WILMINGTONDE19803516018790501(C)(7)$12,000INTERNSHIP
FLORIDA STATE GOLF ASSOCIATION
12630 TELECOM DRIVETAMPAFL336370935592171378501(C)(3)$56,000INTERNSHIP
GEORGIA STATE GOLF ASSOCIATION
ATTN ACCOUNTS RECEIVABLE 121MARIETTAGA30067581145042501(C)(3)$24,000INTERNSHIPVILLAGE PARKWAYBLDG 3
GOLF ASSOCIATION OF MICHIGAN
39255 COUNTRY CLUB DRIVE SUITE B-40FARMINGTON HILLSMI48331386105801501(C)(6)$32,000INTERNSHIP
GOLF ASSOCIATION OF PHILADELPHIA
1974 SPROUL ROAD SUITE 400BROOMALLPA19008231303024501(C)(7)$54,000INTERNSHIP
GREATER CINCINNATI GOLF ASSOCIATION
9200 MONTGOMERY RD STE 24BCINCINNATIOH452427794316051373501(C)(7)$22,000INTERNSHIP
HAWAII STATE GOLF ASSOCIATION
98-025 HEKAHA ST BLDG 2 UNIT 204AAIEAHI96701990238385501(C)(7)$46,000INTERNSHIP
IDAHO GOLF ASSOCIATION
PO BOX 9958BOISEID837073958237024930501(C)(7)$18,000INTERNSHIP
INDIANA GOLF ASSOCIATION
PO BOX 516FRANKLININ46131352015534501(C)(6)$24,000INTERNSHIP
INDIANA GOLF ASSOCIATION
PO BOX 516FRANKLININ46131352015534501(C)(6)$40,000AGA EMERGENCY RELIEF FUND
IOWA GOLF ASSOCIATION
1605 N ANKENY BLVD SUITE 210ANKENYIA50023421203480501(C)(4)$24,000INTERNSHIP
KANSAS CITY GOLF ASSOCIATION
8330 MELROSE DRIVELENEXAKS66214440642880501(C)(4)$48,000INTERNSHIP
KANSAS STATE UNIVERSITY
ATTN SPONSORED PROJECTS ACCOUNTINGMANHATTANKS66506480771751501(C)(3)$61,990TURFGRASS GRANTS10 ANDERSON HALL
KENTUCKY GOLF ASSOCIATION
1116 ELMORE JUST DRIVELOUISVILLEKY40245237150508501(C)(6)$24,000INTERNSHIP
LOUISIANA GOLF ASSOCIATION
1003 HUGH WALLIS ROAD S SUITE A-2LAFAYETTELA70508726035874501(C)(4)$30,000INTERNSHIP
LOYOLA UNIVERSITY OF CHICAGO
SPONSORED PROGRAM ACCOUNTING 820 NCHICAGOIL60611361408475501(C)(3)$20,000TURFGRASS GRANTSMICHIGAN AVE LEWIS TOWER-13 FL
LPGA FOUNDATION
100 INTERNATIONAL GOLF DRIVEDAYTONA BEACHFL32124593085528501(C)(3)$285,000JUNIOR
MAINE STATE GOLF ASSOCIATION
58 VAL HALLA ROADCUMBERLANDME04021010488811501(C)(4)$20,000INTERNSHIP
MARYLAND STATE GOLF ASSOCIATION
10455 FALLS ROADLUTHERVILLEMD21093521326177501(C)(3)$20,000INTERNSHIP
MASSACHUSETTS GOLF ASSOCIATION
300 ARNOLD PALMER BOULEVARDNORTONMA02766042487562501(C)(3)$98,700INTERNSHIP
MASTERS TOURNAMENT FOUNDATION INC
DBA LATIN AMERICA AMATEUR CHAMPIONSAUGUSTAGA30903274452110501(C)(3)$272,322JUNIORIP PO BOX 2444
METROPOLITAN GOLF ASSOCIATION
49 KNOLLWOOD ROADELMSFORDNY10523133637689501(C)(3)$66,000INTERNSHIP
MIAMI VALLEY GOLF ASSOCIATION
263 REGENCY RIDGE DRIVEDAYTONOH45459311437550501(C)(4)$16,000INTERNSHIP
MIAMI VALLEY GOLF ASSOCIATION
263 REGENCY RIDGE DRIVEDAYTONOH45459311437550501(C)(4)$30,000AGA EMERGENCY RELIEF FUND
MINNESOTA GOLF ASSOCIATION
SUITE 211 6550 YORK AVENUE SOUTHEDINAMN55435510152269501(C)(3)$36,000INTERNSHIP
MISSISSIPPI GOLF ASSOCIATION
400 CLUBHOUSE DRIVEPEARLMS39208630977191501(C)(4)$24,000INTERNSHIP
MISSOURI GOLF ASSOCIATION
PO BOX 104164JEFFERSON CITYMO65110630977191501(C)(4)$24,000INTERNSHIP
MONTANA STATE GOLF ASSOCIATION
BOX 4306HELENAMT59604237025168501(C)(3)$10,000INTERNSHIP
NATIONAL TURFGRASS EVALUATION PROGRAM
BELTSVILLE AG RESEARCH CTR-WESTBELTSVILLEMD20705320218619501(C)(3)$15,000TURFGRASS GRANTSBLDG 005 RM 307
NEBRASKA GOLF ASSOCIATION
6618 SOUTH 118TH STREETOMAHANE68137237073030501(C)(7)$30,000INTERNSHIP
NEW HAMPSHIRE GOLF ASSOCIATION
56 SOUTH STATE STREET PO BOX 2348CONCORDNH03301020361092501(C)(6)$24,000INTERNSHIP
NEW JERSEY STATE GOLF ASSOCIATION
3 GOLF DRIVE SUITE 206KENILWORTHNJ07033226046575501(C)(6)$24,000INTERNSHIP
NEW MEXICO STATE UNIVERSITY
DEPT OF EXTENSION PLANT SCIENCESLAS CRUCESNM88003521647582115(A)$14,661TURFGRASS GRANTSN230 SKEEN HALL
NEW YORK STATE GOLF ASSOCIATION
4933 JAMESVILLE ROADJAMESVILLENY13078160866643501(C)(4)$18,000INTERNSHIP
NORTH CAROLINA STATE UNIVERSITY
OFFICE OF CONTRACTS AND GRANTS BOXRALEIGHNC276957214566000756115(A)$50,450TURFGRASS GRANTS7214 2701 SULLIVAN DRIVE
NORTH DAKOTA GOLF ASSOCIATION
C/O RIVERWOOD GC 725 RIVERWOODBISMARCKND58504456023238501(C)(6)$12,000INTERNSHIPDRIVE
NORTH DAKOTA STATE UNIVERSITY
NDSU DEPT 3100 PO BOX 6050FARGOND581086050456002439115(A)$6,206TURFGRASS GRANTS
NORTHERN CALIFORNIA GOLF ASSOCIATION
PO BOX NCGAPEBBLE BEACHCA93953941371594501(C)(6)$123,600INTERNSHIP
NORTHERN NEVADA GOLF ASSOCIATION
PO BOX 5607RENONV89513943048863501(C)(4)$12,000INTERNSHIP
NORTHERN OHIO GOLF ASSOCIATION
ONE GOLFVIEW LANENORTH OLMSTEDOH44070340149890501(C)(6)$24,000INTERNSHIP
OHIO GOLF ASSOCIATION
4354 TULLER ROADDUBLINOH43017311080373501(C)(7)$8,000INTERNSHIP
OKLAHOMA GOLF ASSOCIATION
2800 COLTRANE PLACE SUITE 2EDMONDOK73034260074714501(C)(4)$12,000INTERNSHIP
OKLAHOMA STATE UNIVERSITY
GRANTS AND CONTRACTS FINANCIALSTILLWATEROK74076731383996115(A)$208,548TURFGRASS GRANTSADMIN PO BOX 645
OREGON GOLF ASSOCIATION
2840 HAZELNUT DRIVEWOODBURNOK97071232743830501(C)(6)$36,000INTERNSHIP
OREGON STATE UNIVERSITY
OFFICE OF SPONSORED RESEARCH AWARDSCORVALLISOR973392140481278540115(A)$57,400TURFGRASS GRANTSA312 KERR ADMINISTRATION BUILDING
PUERTO RICO GOLF ASSOCIATION
PARADISE COMMERCIAL CENTER AVESAN JUANPR00920000000000$12,000INTERNSHIPMATADERO 264 SUITE 11
PUERTO RICO GOLF ASSOCIATION
PARADISE COMMERCIAL CENTER AVESAN JUANPR00920000000000$80,000AGA EMERGENCY RELIEF FUNDMATADERO 264 SUITE 11
PURDUE UNIVERSITY
DEPT HORTICULTURE LANDSCAPE ARCHWEST LAFAYETTEIN47907356002041501(C)(3)$37,465TURGRASS GRANTS625 AGRICULTURE MALL DRIVE
REGENTS OF THE UNIVERSITY OF MINNESOTA
NW 5957 PO BOX 1450MINNEAPOLISMN554855957416007513501(C)(3)$102,747TURFGRASS GRANTS
RHODE ISLAND GOLF ASSOCIATION
ONE BUTTONHOLE DRIVE SUITE 2PROVIDENCERI02909222500471501(C)(4)$16,000INTERNSHIP
ROCHESTER DISTRICT GOLF ASSOCIATION
2024 W HENRIETTA RD STE 5HROCHESTERNY14623161218400501(C)(6)$6,000INTERNSHIP
RUTGERS THE STATE UNIVERSITY OF NEW JERSEY
GRANT CONTRACT ACCOUNTING 33PISCATAWAYNJ088543925226001086501(C)(3)$259,837TURFGRASS GRANTSKNIGHTSBRIDGE RD 2ND FL EAST
SOUTH DAKOTA GOLF ASSOCIATION
2040 W RUSSELL STSIOUX FALLSSD57104460310847501(C)(4)$22,000INTERNSHIP
SOUTHERN CALIFORNIA GOLF ASSOCIATION
3740 CAHUENGA BLVDSTUDIO CITYCA916043502951240720501(C)(6)$48,000INTERNSHIP
SOUTHERN NEVADA GOLF ASSOCIATION
8010 WEST SAHARA AVENUE SUITE 160LAS VEGASNV89117880134324501(C)(4)$24,000INTERNSHIP
SUN COUNTRY AMATEUR GOLF ASSOCIATION
2316 SOUTHERN BLVD SUITE DRIO RANCHONM87124850250912501(C)(7)$24,000INTERNSHIP
TENNESSEE GOLF ASSOCIATION
400 FRANKLIN ROADFRANKLINTN37069621049477501(C)(4)$24,000INTERNSHIP
TEXAS A&M AGRILIFE EXTENSION
PO BOX 10420 TAMUS 2147COLLEGE STATIONTX778422147746000541501(C)(3)$25,474TURFGRASS GRANTS
TEXAS A&M AGRILIFE RESEARCH
2147 TAMU CONTRACTS GRANTS OFFICECOLLEGE STATIONTX778432147741238434501(C)(3)$145,994TURFGRASS GRANTS
TEXAS GOLF ASSOCIATION
16200 ADDISON ROAD SUITE 150ADDISONTX75001750715222501(C)(4)$72,000INTERNSHIP
TEXAS TECH UNIVERSITY
OFFICE OF RESEARCH ACCOUNTING BOXLUBBOCKTX794091105756002622501(C)(3)$15,812TURFGRASS GRANTS41105
THE FIRST TEE
C/O WORLD GOLF FOUNDATION INC ONEST AUGUSTINEFL32092592998925501(C)(3)$325,000JUNIORWORLD PLACE
THE PENNSYLVANIA STATE UNIVERSITY
227 WEST BEAVER AVENUE STE 401313STATE COLLEGEPA16801246000376501(C)(3)$33,972TURFGRASS GRANTS
THE REGENTS OF THE UNIV OF CALIFORNIA LA
MAIN CASHIERS OFFICESTUDENTRIVERSIDECA92521956006143115(A)$40,000TURFGRASS GRANTSSERVICES BLDG ROOM 111 900 UNIVERSI
TOLEDO DISTRICT GOLF ASSOCIATION
ASSOCIATION 5533 SOUTHWYCK BLVD STETOLEDOOH43614237430259501(C)(4)$6,000INTERNSHIP204
UNIVERSITY OF ARIZONA
SPONSORED PROJECTS SERVICES PO BOXTUCSONAZ857210158866004791115(A)$30,000TURFGRASS GRANTS210158
UNIVERSITY OF FLORIDA
CONTRACTS AND GRANTS PO BOX 113001GAINESVILLEFL326113001596002052501(C)(3)$34,800TURFGRASS GRANTS33 TIGERT HALL
UNIVERSITY OF GEORGIA-TIFTON
DEPT CROP AND SOIL SCIENCES 2360TIFTONGA31793586001998501(C)(3)$9,500TURFGRASS GRANTSRAINWATER RD
UNIVERSITY OF MASSACHUSETTS
MASS VENTURE CENTER 100 VENTURE WAYHADLEYMA01035043167352501(C)(1)$55,060TURFGRASS GRANTSSUITE 201 REF 118-1968
UNIVERSITY OF NEBRASKA
OFFICE OF SPONSORED PROGRAMS 151LINCOLNNE685830861470049123501(C)(3)$142,992TURFGRASS GRANTSPREM S PAUL CTR-2200 VINE STREET
USDA-AGRICULTURAL RESEARCH SERVICE
800 BUCHANAN STREETALBANYCA94710720564834115(A)$45,000TURFGRASS GRANTS
UTAH GOLF ASSOCIATION
4444 S 700 E SUITE 105SALT LAKE CITYUT84107870271572501(C)(7)$32,000INTERNSHIP
VERMONT GOLF ASSOCIATION
145 PINE HAVEN SHORES ROAD SUITESHELBURNEVT05482030289304501(C)(7)$12,000INTERNSHIP2172
VIRGINIA POLYTECHNIC INST & STATE UNIVERSITY
NORTH END CENTER SUITE 4200 300BLACKSBURGVA24061736017987501(C)(3)$60,000TURFGRASS GRANTSTURNER STREET
VIRGINIA STATE GOLF ASSOCIATION
2400 DOVERCOURT DRIVEMIDLOTHIANVA23113540736931501(C)(4)$30,000INTERNSHIP
WASHINGTON STATE GOLF ASSOCIATION
1010 SOUTH 336TH STREET SUITE 310FEDERAL WAYWA98003911432298501(C)(4)$24,000INTERNSHIP
WEST VIRGINIA GOLF ASSOCIATION
2115 CHARLESTON TOWN CENTERCHARLESTONWV25389550592904501(C)(4)$26,000INTERNSHIP
WESTERN PENNSYLVANIA GOLF ASSOCIATION
930 N LINCOLN AVEPITTSBURGHPA15233250992795501(C)(6)$14,000INTERNSHIP
WISCONSIN STATE GOLF ASSOCIATION
11350 W THEO TRECKER WAYWEST ALLISWI53214391092159501(C)(6)$24,000INTERNSHIP
WYOMING STATE GOLF ASSOCIATION
1779 EAGLE CREST COURTLARAMIEWY82072742445131501(C)(4)$16,000INTERNSHIP
FieldValueIRS element (for citing)
Total501c3 Org44Total501c3OrgCnt
Total Other Org53TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, PART IVFormAndLineReferenceDesc
ExplanationTHE 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. IN ADDITION, USGA ALSO PROVIDED AGA RELIEF FUNDING IN 2020 TO SUPPORT ASSOCIATIONS TO CARRY OUT THEIR USGA-RELATED ACTIVITIES IN THE WAKE OF COVID-19 PANDEMIC.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
First Class Or Charter TravelYes (X)FirstClassOrCharterTravelInd
Travel For CompanionsYes (X)TravelForCompanionsInd
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
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgYes (1)CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgYes (1)CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (14 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
MIKE DAVIS
CEO$887,560$0$335,580$0$290,470$0$54,050$0$34,657$0$1,602,317$0$0$0
SUSAN PIKITCH
CHIEF FINANCIAL OFFICER$447,741$0$151,838$0$129,188$0$54,050$0$23,584$0$806,401$0$0$0
JOHN BODENHAMER
SENIOR MANAGING DIRECTOR$519,461$0$152,550$0$44,421$0$31,550$0$31,729$0$779,711$0$0$0
RANDON JERRIS
SENIOR MANAGING DIRECTOR$450,991$0$167,483$0$43,498$0$54,050$0$36,984$0$753,006$0$0$0
STEVEN SCHLOSS
CHIEF PEOPLE OFFICER$418,101$0$126,540$0$48,794$0$54,050$0$21,898$0$669,383$0$0$0
CHRISTOPHER FRASER
SECRETARY AND CLO$411,704$0$111,540$0$19,988$0$71,066$0$20,805$0$635,103$0$0$0
NAVINDRA SIGNH
CHIEF COMMERCIAL OFFICER$375,021$0$87,173$0$24,266$0$61,032$0$41,751$0$589,243$0$0$0
THOMAS PAGEL
SENIOR MANAGING DIRECTOR$352,921$0$115,014$0$13,225$0$13,511$0$32,058$0$526,729$0$0$0
REGINALD JONES JR
MANAGING DIRECTOR, US OPEN$333,307$0$51,242$0$26,644$0$34,550$0$31,305$0$477,048$0$0$0
CRAIG ANNIS
CHIEF BRAND OFFICER$340,916$0$46,086$0$13,005$0$38,060$0$34,451$0$472,518$0$0$0
MARY LOPUSZYNSKI
MANAGING DIRECTOR, MERCHANDISE$315,390$0$47,236$0$10,639$0$26,568$0$11,495$0$411,328$0$0$0
MATTHEW PRINGLE
MANAGING DIRECTOR, GREEN SEC. & RSI$273,308$0$64,703$0$1,927$0$40,717$0$31,274$0$411,929$0$0$0
ANTHONY GRECO
MANAGING DIRECTOR - FIELD SERVICES$288,632$0$41,860$0$4,484$0$38,362$0$33,296$0$406,634$0$0$0
GARETH LONDT
MANAGING DIRECTOR, IT & GHIN$273,516$0$65,050$0$1,387$0$47,119$0$13,234$0$400,306$0$0$0

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 1ATHE USGA HAS A WRITTEN POLICY REGARDING USE OF CORPORATE JET SHARES. SUCH USE IS STRICTLY LIMITED TO USGA BUSINESS TRAVEL, AS PER USGA POLICY, AND IS SUBJECT TO AUDIT COMMITTEE REVIEW AND APPROVAL. THE USGA'S EXPENSE REIMBURSEMENT POLICY EXCLUDES REIMBURSEMENTS FOR HEALTH CLUB DUES AND SOCIAL CLUB DUES. HOWEVER, ONE SPECIAL EXCEPTION TO THE SOCIAL CLUB DUES RESTRICTION WAS SPECIFICALLY APPROVED BY THE EXECUTIVE COMMITTEE AND/OR THE COMPENSATION COMMITTEE. THIS EXCEPTION IS FOR THE CEO AND IS BASED ON THE SPECIFIC USGA BUSINESS NEEDS ASSOCIATED WITH THE POSITION HELD. TRAVEL FOR COMPANION PROVIDED IS STRICTLY LIMITED FOR USGA BUSINESS TRAVEL, AS PER USGA POLICY AND IS SUBJECT TO AUDIT COMMITTEE REVIEW AND APPROVAL.
PART I, LINE 4BTHE 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 2020 (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 28,984 - MICHAEL DAVIS 237,119 - RANDON JERRIS 24,978 - REGINALD JONES JR. 7,9067 - MARY LOPUSZYNSKI 6,139 - SUSAN PIKITCH 109,873 - STEVEN SCHLOSS 23,289 SECTION 457(F) DEFERRED COMPENSATION PLAN, NON-VESTED PORTION WHICH IS REPORTED ON SCHEDULE J PART II COLUMN C: - CRAIG ANNIS 7,662 - CHRISTOPHER FRASER 17,016 - ANTHONY GRECO 3,812 - GARETH LONDT 4,203 - THOMAS PAGEL 13,511 - MATTHEW PRINGLE 4,179 - NAVINDRA SINGH 13,482
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 USGA BOARD PRESIDENT.
PART III: OTHER REPORTABLE COMPENSATION:AMOUNTS INCLUDED IN OTHER REPORTABLE COMPENSATION INCLUDE AMOUNTS ATTRIBUTABLE TO LIFE, LONG TERM DISABILITY & LONG-TERM CARE INSURANCES, CHILD SCHOLARSHIPS, PERSONAL MILEAGE AND AUTOMOBILE EXPENSES, AS WELL AS NON-CASH VESTED BENEFITS IN THE USGA 457(F) NON-QUALIFIED SUPPLEMENTAL RETIREMENT PLAN.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1PUBLIC FINANCE AUTHORITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN273866124BondIssuerEIN
CUSIP000000000CUSIPNum
Bond Issued2017-01-19BondIssuedDt
Issue Price$50,000,000IssuePriceAmt
PurposeCONSTRUCTION ISSUEPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Total Proceeds$45,050,926TotalProceedsAmt
Issuance Costs From Proceeds$496,000IssuanceCostsFromProceedsAmt
Capital Expenditures$44,554,926CapitalExpendituresAmt
Refunding Tax Exempt Bonds0RefundingTaxExemptBondsInd
Refunding Taxable Bonds0RefundingTaxableBondsInd
Final Allocation Made0FinalAllocationMadeInd
Adequate Books And Rec MaintYes (1)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedPropertyInd
Any Lease Arrangements0AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop0MgmtContractBondFincdPropInd
Any Research Agreements0AnyResearchAgreementsInd
Private Bus Concerning UBI0.00500PrivateBusConcerningUBIPct
Total Private Business Use0.00500TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test0BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (1)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiledInd
Rebate Not Due YetYes (1)RebateNotDueYetInd
Exception To Rebate0ExceptionToRebateInd
No Rebate Due0NoRebateDueInd
Variable Rate IssueYes (1)VariableRateIssueInd
Hedge Identified In Bks And Rec0HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds Invested0GrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (1)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionYes (1)ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE K, PART II LINE 3FormAndLineReferenceDesc
ExplanationTHE 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 12/31/2020.ExplanationTxt

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution998ContributionCnt
Noncash Contributions Rpt F990$0NoncashContributionsRptF990Amt
Method Of Determining RevenuesSEE PART IIMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 30B: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.
PART I, 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.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART I, LINE 6THE 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. DUE TO THE COVID-19 PANDEMIC, THE USGA CONDUCTED FEWER CHAMPIONSHIPS IN 2020 AND WAS NOT ABLE TO HAVE FANS, THEREFORE, THE NUMBER OF VOLUNTEERS WAS DOWN IN 2020.
FORM 990, PART V, QUESTION 2UNITED 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 4THE USGA'S BYLAWS AND CERTIFICATE OF INCORPORATION WERE AMENDED AND BECAME FULLY EFFECTIVE AS OF FEBRUARY 2020. THE CHANGES WERE DESIGNED TO SIMPLIFY AND MODERNIZE THE USGA'S ORGANIZING DOCUMENTS CONSISTENT WITH BEST PRACTICES OF NOT-FOR-PROFIT GOVERNANCE AND WITH THE GOAL OF ENHANCING PRODUCTIVITY, PLANNING, AND CONTINUITY. SPECIFICALLY, NEW TERM LENGTHS WERE ADOPTED FOR ELECTED EXECUTIVE COMMITTEE MEMBERS, INCLUDING THE PRESIDENT, CHANGING FROM ONE-YEAR TERMS TO THREE-YEAR TERMS WITH THE TERM EXPIRATIONS STAGGERED SO THAT AN EQUAL NUMBER OF MEMBERS' TERMS EXPIRE EACH YEAR. IN ADDITION, THE NEW DOCUMENTS LIMIT EXECUTIVE COMMITTEE MEMBERS TO SERVING TWO CONSECUTIVE TERMS, EXCEPT FOR THE PRESIDENT WHO IS LIMITED TO SERVING ONE TERM. THE REMOVAL PROCESS OF EXECUTIVE COMMITTEE MEMBERS HAS BEEN CLARIFIED SUCH THAT EXECUTIVE COMMITTEE MEMBERS MAY BE REMOVED ONLY FOR CAUSE BY A MAJORITY VOTE OF EITHER THE MEMBER CLUBS OR THE EXECUTIVE COMMITTEE MEMBERS. IN ADDITION, THE NOMINATING COMMITTEE'S STRUCTURE HAS BEEN UPDATED. THE NOMINATING COMMITTEE IS NOW A SUBCOMMITTEE OF THE NEWLY-FORMED GOVERNANCE COMMITTEE AND WILL CONSIST OF MEMBERS FROM THE GOVERNANCE COMMITTEE, THE PRESIDENT, ONE PAST PRESIDENT AND ONE OUTSIDE MEMBER.
FORM 990, PART VI, SECTION A, LINE 6THE 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 7ATHE 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 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 7BTHE 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 11BTHE FEDERAL FORM 990 IS COMPILED BY THE USGA'S TAX FIRM GRANT THORNTON. AFTER APPROPRIATE STAFF AND 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 MEMBER OF THE EXECUTIVE COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 12CTHE 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 15ON 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 OCTOBER 1,2018. THIS REPORT WOULD HAVE BEEN USED TO MAKE COMPENSATION DECISIONS FOR USGA EXECUTIVES FOR CALENDAR YEAR 2020. 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 19THE 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 2BINSURANCE 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 $29,500,000 IN 2020. THESE AMOUNTS HAVE BEEN RECOGNIZED IN THE 2020 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 VIII, LINE 11 MEDIA RIGHTS, TERMINATION PAYMENT IN JUNE 2020, THE USGA ENTERED INTO A NEW MEDIA RIGHTS AGREEMENT WITH NBC UNIVERSAL (NBCU) FOR 2020 THROUGH 2026 AND CONCURRENTLY TERMINATED ITS AGREEMENT WITH FOX. THE NEW CONTRACT WITH NBCU WAS AT A LOWER VALUE THAN THAT OF THE ORIGINAL FOX AGREEMENT, AND AS A RESULT, FOX PAID THE USGA A LUMP-SUM REPRESENTING THE PRESENT VALUE OF THE REMAINING FEES DUE UNDER THE ORIGINAL CONTRACT LESS THE AMOUNTS TO BE PAID BY NBCU. IN ADDITION, THE DEFERRED PORTION OF THE ORIGINAL FOX SIGNING BONUS WAS ACCELERATED AND RECOGNIZED IN 2020. IN TOTAL, THE TERMINATION PAYMENT RECOGNIZED FOR THE YEAR ENDED DECEMBER 31, 2020 TOTALED $323,400,000, AS NO FUTURE PERFORMANCE OBLIGATION WAS REQUIRED FROM FOX BY THE USGA .
FORM 990, PART IX, LINE 11GMISC PROFESSIONAL SERVICES : PROGRAM SERVICE EXPENSES 15,276,068. MANAGEMENT AND GENERAL EXPENSES 612,807. TOTAL EXPENSES 15,888,875. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 837,256. MANAGEMENT AND GENERAL EXPENSES 96,497. TOTAL EXPENSES 933,753. PUBLIC SAFETY : PROGRAM SERVICE EXPENSES 1,674,554. TOTAL EXPENSES 1,674,554. TEMPORARY HELP: PROGRAM SERVICE EXPENSES 267,170. MANAGEMENT AND GENERAL EXPENSES 223,418. TOTAL EXPENSES 490,588. PROFESSIONAL DEVELOPMENT : PROGRAM SERVICE EXPENSES 198,224. MANAGEMENT AND GENERAL EXPENSES 10,240. TOTAL EXPENSES 208,464.
FORM 990, PART IX, LINE 11GEXPENSES INCLUDES 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 AND GHIN RELATED PROJECTS.
FORM 990, PART XI, LINE 9:FASB 158 ADOPTION -7,853,585.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1THE USGA FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line177 LIBERTY CORNER ROADAddressLine1Txt
CityLIBERTY CORNERCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07938ZIPCd
FieldValueIRS element (for citing)
EIN834639721EIN
Primary ActivitiesSUPPORTINGPrimaryActivitiesTxt
Legal Domicile StateNJLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12A, IPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1USGABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
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 Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1USGA FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeQTransactionTypeTxt
Involved$1,542,956InvolvedAmt
Method Of Amount DeterminationBOOKMethodOfAmountDeterminationTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE R, PART II - RELATED EXEMPT ORGANIZATIONFormAndLineReferenceDesc
ExplanationTHE 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