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GOLF COURSE SUPERINTENDENTS ASSOC OF AMERICA: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
GOLF COURSE SUPERINTENDENTS ASSOC OF AMERICA (EIN 59-0874226)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202503219349307930
Schema version
2024v5.2
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)
Return2025-11-17T11:18:00-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN481066439PreparerFirmEIN

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14301 SW HUNTOON STAddressLine1Txt
CityTOPEKACityNm
State AbbreviationKSStateAbbreviationCd
ZIP66604ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN590874226EIN

Business Name BusinessName

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

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCAMERON OURYPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone7858412240PhoneNum
Signature2025-11-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonREBECCA SHAWPreparerPersonNm
PTINP01275425PTIN
Phone7852343427PhoneNum
Preparation2025-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJ RHETT EVANSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11421 RESEARCH PARK DRIVEAddressLine1Txt
CityLAWRENCECityNm
State AbbreviationKSStateAbbreviationCd
ZIP66049ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$19,119,542GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.GCSAA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1928FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionTO PROVIDE SERVICES TO ITS MEMBERS IN THE FIELD OF GOLF COURSE MANAGEMENT THROUGH CONFERENCES & SHOWS, COMMUNICATIONS, EDUCATION, TOURNAMENTS AND GOVERNMENT RELATIONS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee86TotalEmployeeCnt
Total Volunteers175TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,122,500PYContributionsGrantsAmt
CY Contributions Grants$1,247,500CYContributionsGrantsAmt
PY Program Service Revenue$14,082,916PYProgramServiceRevenueAmt
CY Program Service Revenue$15,676,230CYProgramServiceRevenueAmt
PY Investment Income$1,064,115PYInvestmentIncomeAmt
CY Investment Income$843,906CYInvestmentIncomeAmt
PY Other Revenue$52,824PYOtherRevenueAmt
CY Other Revenue$43,372CYOtherRevenueAmt
PY Total Revenue$16,322,355PYTotalRevenueAmt
CY Total Revenue$17,811,008CYTotalRevenueAmt
PY Grants And Similar Paid$366,114PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$395,760CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$7,204,671PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,935,709CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$8,657,854PYOtherExpensesAmt
CY Other Expenses$8,619,068CYOtherExpensesAmt
PY Total Expenses$16,228,639PYTotalExpensesAmt
CY Total Expenses$16,950,537CYTotalExpensesAmt
PY Revenues Less Expenses$93,716PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$860,471CYRevenuesLessExpensesAmt
Total Assets BOY$21,314,965TotalAssetsBOYAmt
Total Assets EOY$23,034,465TotalAssetsEOYAmt
Total Liabilities BOY$12,443,625TotalLiabilitiesBOYAmt
Total Liabilities EOY$12,748,609TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,871,340NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,285,856NetAssetsOrFundBalancesEOYAmt
MissionGCSAA IS DEDICATED TO SERVING ITS MEMBERS, ADVANCING THEIR PROFESSION AND IMPROVING COMMUNITIES THROUGH THE ENJOYMENT, GROWTH AND VITALITY OF THE GAME OF GOLF.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO PROVIDE A VARIETY OF SERVICES TO ITS 20,500+ MEMBERS FROM THE FIELD OF GOLF COURSE MANAGEMENT. THESE SERVICES INCLUDE A CONFERENCE & SHOW, WHICH APPROXIMATELY 10,700 INDIVIDUALS ATTENDED, AND EDUCATIONAL AND INFORMATIONAL PROGRAMS, WHICH HELPED OVER 16,000 MEMBERS THIS YEAR.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other 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 Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document81IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee86EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

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

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
GREGORY B JONES CGCS MG
DIRECTOR1.00Yes (X)$1,542$0$0
H SCOTT GRIFFITH CGCS
DIRECTOR1.00Yes (X)$2,959$0$0
DOUGLAS D DYKSTRA CGCS
DIRECTOR1.00Yes (X)$3,449$0$01.00
STEVEN J HAMMON CGCS
DIRECTOR1.00Yes (X)$3,078$0$0
MARC E WESTON CGCS
DIRECTOR1.00Yes (X)$2,670$0$0
MARK F JORDAN CGCS
IMMEDIATE PAST PRESIDENT (THRU 2/24)1.00Yes (X)$27,030$0$0Yes (X)
KEVIN P BREEN CGCS
PAST PRESIDENT1.00Yes (X)$3,165$0$01.00Yes (X)
JEFF L WHITE CGCS
PRESIDENT3.00Yes (X)$6,055$0$03.00Yes (X)
PAUL L CARTER CGCS
SECRETARY/TREASURER1.00Yes (X)$6,479$0$01.00Yes (X)
TA BARKER CGCS
VICE PRESIDENT1.00Yes (X)$7,999$0$01.00Yes (X)
J RHETT EVANS
CEO39.00$635,927$0$40,2981.00Yes (X)
CAMERON OURY
CFO39.00$257,928$0$23,4411.00Yes (X)
EDWARD SEVERAL
CMO39.00$272,883$0$28,8241.00Yes (X)
KEVIN P SUNDERMAN CGCS
COO39.00$309,184$0$39,6421.00Yes (X)
JOSEPH BLACKBURN
DIR FINANCE & MEMBER SOLUT40.00$124,961$0$19,069Yes (X)
ROBERT HELLAND
DIR GOV & FEDERAL AFFAIRS40.00$225,891$0$39,229Yes (X)
CHAVA MCKEEL
DIR GOV AFFAIRS40.00$128,573$0$14,107Yes (X)
EILEEN BANGALAN
SR DIR, BUSINESS STRATEGY40.00$141,629$0$23,285Yes (X)
SHELIA FINNEY
SR DIR, MEMBER PROGRAMS40.00$135,414$0$14,314Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,296,816TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$242,209TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K13IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
FREEMAN
PO BOX 734596DALLASTX753734596CONFERENCE MANAGEMENT$811,409
DISTINCTIVE MEETINGS INC
15563 W 108TH STLENEXAKS66219CONFERENCES & MEETINGS/AV$543,677
AVENTURA CATERING COMPANY
100 N 3RD STPHOENIXAZ85004CONFERENCE AND TRADE SHOW F&B$378,301
NBC UNIVERSAL MEDIA
PO BOX 402971ATLANTAGA303842971MEDIA MARKETING$375,000
SAN DIEGO CONVENTION CENTER CORP
111 W HARBOR DRSAN DIEGOCA92101CONFERENCE EVENT CENTER RENT$300,243
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K12CntrctRcvdGreaterThan100KCnt
Related Organizations$1,247,500RelatedOrganizationsAmt
Total Contributions$1,247,500TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONFERENCE & SHOW611710$10,036,835$10,036,835
MEMBERSHIP DUES713910$5,172,844$5,172,844
PROFESSIONAL DEVELOPMENT611710$317,051$317,051
ADVERTISING & MARKETING OPPORTUNI611710$149,500$149,500
FieldValueIRS element (for citing)
Total Program Service Revenue$15,676,230TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$669,715TotalRevenueColumnAmt
Exclusion$669,715ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$56,216TotalRevenueColumnAmt
Exclusion$56,216ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$391,749RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$422,757RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real-$31,008RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$31,008TotalRevenueColumnAmt
Exclusion-$31,008ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,057,822SecuritiesAmt
Other$2,146OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$880,406SecuritiesAmt
Other$5,371OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$177,416SecuritiesAmt
Other-$3,225OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$174,191TotalRevenueColumnAmt
Exclusion$174,191ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business611710BusinessCd
Total Revenue Column$18,164TotalRevenueColumnAmt
Related Or Exempt Func Income$18,164RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$18,164OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,811,008TotalRevenueColumnAmt
Related Or Exempt Func Income$15,694,394RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$869,114ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$394,295TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$1,465TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,595,514TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,157,585TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$196,481TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$532,787TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$453,342TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$13,112TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$24,818TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$6,399TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$171,070TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$694,513TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$595,056TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$689,942TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$234,754TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,035,254TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,661,393TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$114,395TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$415,741TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$331,167TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
CAREER DEVELOPMENT$260,632
MEMBER SERVICES$134,877
STAFF DEVELOPMENT$38,284
RESEARCH & ENVIRONMENT$20,329

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$177,332TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$16,950,537TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

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

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,585,021BOYAmt
EOY$1,799,922EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$433,088BOYAmt
EOY$314,788EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$5,822,058BOYAmt
EOY$6,488,805EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$16,097BOYAmt
EOY$11,589EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,187,450BOYAmt
EOY$1,759,644EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$14,862,765LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$11,242,411LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,818,608BOYAmt
EOY$3,620,354EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$8,409,843BOYAmt
EOY$8,921,085EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

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

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$75,478EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$21,314,965BOYAmt
EOY$23,034,465EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,561,783BOYAmt
EOY$1,933,388EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$9,765,010BOYAmt
EOY$9,943,831EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,116,832BOYAmt
EOY$795,912EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$75,478EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,443,625BOYAmt
EOY$12,748,609EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,871,340BOYAmt
EOY$10,285,856EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,871,340BOYAmt
EOY$10,285,856EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$21,314,965BOYAmt
EOY$23,034,465EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$860,471ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$554,045NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

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

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd
Dues Assessments$5,172,844DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$27,555NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$27,555NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$172,821AggregateReportedDuesNtcAmt
Taxable-$145,266TaxableAmt

Schedule D IRS990ScheduleD

Land LandGrp

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

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,679,879OtherCostOrOtherBasisAmt
Depreciation$7,350,904DepreciationAmt
Book Value$2,328,975BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$943,263OtherCostOrOtherBasisAmt
Depreciation$749,849DepreciationAmt
Book Value$193,414BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,641,869OtherCostOrOtherBasisAmt
Depreciation$3,141,658DepreciationAmt
Book Value$500,211BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,620,354TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASEDesc
Amt$75,478Amt
FieldValueIRS element (for citing)
Total Liability$75,478TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

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

Schedule F IRS990ScheduleF

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

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxtType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
EUROPE (INCLUDING ICELAND & GREENLAND)PROGRAM SERVICESMEMBERSHIP$20,414
NORTH AMERICAPROGRAM SERVICESMEMBERSHIP$6,336
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$26,750SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$26,750TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

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

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
TEXAS A&M UNIVERSITY
2474 TAMUCOLLEGE STATIONTX77843474029884170(B)(1)(A)(II)$82,479$0TURFGRASS RESEARCH
RUTGERS UNIVERSITY
33 KNIGHTSBRIDGE RDEAST PISCATAWAYNJ08854226001086170(B)(1)(A)(II)$79,448$0TURFGRASS RESEARCH
WORLD GOLF FOUNDATION
ONE WORLD GOLF PLACEST AUGUSTINEFL32092592998925501C3$60,000$0WGF CONTRIBUTION - OUTSIDE GRANTS
WEE ONE FOUNDATION
11855 ARCHER AVELEMONTIL60439201825052501C3$15,000$0BENEVOLENCE FUND
GCSAA FOUNDATION
1421 RESEARCH PARK DRLAWRENCEKS66049590994338501C3$100,000$0TOURNAMENT BENEFICIARY
OREGON STATE UNIVERSITY
4017 AGRICULTURE LIFE SCIENCECORVALLISOR97331300110881170(B)(1)(A)(II)$19,998$0TURFGRASS RESEARCH
GCSAA FOUNDATION
1421 RESEARCH PARK DRLAWRENCEKS66049590994338501C3$10,000$0LARRY POWELL SCHOLARSHIP FUND
FieldValueIRS element (for citing)
Total501c3 Org7Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

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

Schedule J IRS990ScheduleJ

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

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
J RHETT EVANS
CEO$602,720$0$0$0$33,207$0$13,800$0$26,498$0$676,225$0$0$0
KEVIN P SUNDERMAN CGCS
COO$282,890$0$1,750$0$24,544$0$12,198$0$27,444$0$348,826$0$0$0
EDWARD SEVERAL
CMO$234,439$0$29,056$0$9,388$0$10,729$0$18,095$0$301,707$0$0$0
CAMERON OURY
CFO$236,176$0$1,750$0$20,002$0$10,365$0$13,076$0$281,369$0$0$0
ROBERT HELLAND
DIR GOV & FEDERAL AFFAIRS$222,547$0$750$0$2,594$0$9,531$0$29,698$0$265,120$0$0$0
EILEEN BANGALAN
SR DIR, BUSINESS STRATEGY$137,614$0$1,250$0$2,765$0$5,860$0$17,425$0$164,914$0$0$0

Supplemental Information Detail SupplementalInformationDetail

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

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

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

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE L, PART IV(A) GCSAA COMMUNICATIONS, INC. (B) KEVIN BREEN, JEFF WHITE, T.A. BARKER, PAUL CARTER, DOUGLAS DYKSTRA, MARC WESTON, STEVEN HAMMON, H. SCOTT GRIFFITH, MARK JORDAN, AND GREGORY JONES SERVED ON THE BOARD OF DIRECTORS FOR BOTH GCSAA AND GCSAA COMMUNICATIONS, INC.J. RHETT EVANS, CAMERON OURY, KEVIN SUNDERMAN, AND EDWARD SEVERAL SERVED AS OFFICERS FOR BOTH GCSAA AND GCSAA COMMUNICATIONS, INC. (C/D) $56,216 ROYALTY, $422,544 INTEREST FOR LOAN, $49,993 RENTAL OF REAL ESTATE, $647,804 INDIRECT SERVICES.
SCHEDULE L, PART IV(A) GCSAA FOUNDATION(B) KEVIN BREEN, JEFF WHITE, T.A. BARKER, PAUL CARTER, AND DOUGLAS DYKSTRA SERVED ON THE BOARD OF DIRECTORS FOR BOTH GCSAA AND GCSAA FOUNDATION. J. RHETT EVANS, CAMERON OURY, KEVIN SUNDERMAN, AND EDWARD SEVERAL SERVED AS OFFICERS FOR BOTH GCSAA AND GCSAA FOUNDATION. (C/D) $191,651 REIMBURSEMENT OF SALARIES FOR SHARED EMPLOYEES, $1,247,500 GRANT.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

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

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

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

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1GCSAA COMMUNICATIONS INCBusinessNameLine1Txt

US Address USAddress

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

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1GCSAABusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Share Of Total Income-$547,367ShareOfTotalIncomeAmt
Share Of EOY Assets$810,500ShareOfEOYAssetsAmt
Ownership1.00000OwnershipPct
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (1)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (9 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
GCSAA COMMUNICATIONS INC
A$478,760CASH
GCSAA COMMUNICATIONS INC
J$83,774CASH
GCSAA COMMUNICATIONS INC
O$335,697CASH
GCSAA COMMUNICATIONS INC
Q$630,661CASH
GCSAA COMMUNICATIONS INC
P$58,601CASH
GCSAA COMMUNICATIONS INC
D$6,488,806CASH
GCSAA FOUNDATION
C$1,247,500CASH
GCSAA FOUNDATION
O$191,651CASH
GCSAA FOUNDATION
B$110,000CASH