2019-11-14T15:04:44-06:00 2018-12-31 481066439 BERBERICH TRAHAN & CO PA 3630 SW BURLINGAME ROAD TOPEKA KS 666112050 990 2018-01-01 590874226 GOLF COURSE SUPERINTENDENTS ASSOCIATION OF AMERICA GOLF 7858412240 1421 RESEARCH PARK DRIVE LAWRENCE KS 66049 CAMERON OURY CHIEF FINANCIAL OFFICER 7858412240 2019-11-13 1 REBECCA SHAW P01275425 7852343427 2019-11-13 70.184.237.3 2019-11-13 17:05:41 CS P 781539ABF2AF7020DF7D52F2B6D02DE7AFCDF77C 4BF45B7DCAED5541AF49F4E2B115F4500510C816 2018 2020-03-31 21:24:44Z J RHETT EVANS 1421 RESEARCH PARK DRIVE LAWRENCE KS 66049 16414481 0 X WWW.GCSAA.ORG X 1928 DE TO PROVIDE SERVICES TO ITS MEMBERS IN THE FIELD OF GOLF COURSE MANAGEMENT THROUGH CONFERENCES & SHOWS, COMMUNICATIONS, EDUCATION, TOURNAMENTS AND GOVERNMENT RELATIONS. 9 0 91 183 -7511 -7511 914500 1052500 13408074 13027176 3751739 392052 160104 210305 18234417 14682033 88536 336450 0 0 5748105 6169444 0 0 0 8961450 8364340 14798091 14870234 3436326 -188201 21744209 20439427 10539144 10317185 11205065 10122242 GCSAA IS DEDICATED TO SERVING ITS MEMBERS, ADVANCING THEIR PROFESSION AND ENHANCING THE ENJOYMENT, GROWTH AND VITALITY OF THE GAME OF GOLF. 0 0 TO PROVIDE A VARIETY OF SERVICES TO ITS 18,170 MEMBERS FROM THE FIELD OF GOLF COURSE MANAGEMENT. THESE SERVICES INCLUDE A CONFERENCE & SHOW, WHICH APPROXIMATELY 12,500 INDIVIDUALS ATTENDED, EDUCATIONAL AND INFORMATIONAL PROGRAMS, WHICH HELPED 7,980 MEMBERS THIS YEAR, AND 4,848 PEOPLE BENEFITED FROM THE IMAGE & CAREER DEVELOPMENT SERVICES. 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 1 110 2 1 91 1 1 1 0 0 0 0 0 0 0 X 9 0 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X CAMERON OURY 8004727878 1421 RESEARCH PARK DR LAWRENCE KS 66049 DARREN J DAVIS CGCS PRESIDENT 3.00 3.00 X X 3541 0 0 RAFAEL BARAJAS CGCS VICE PRESIDENT 1.00 1.00 X X 5123 0 0 JOHN R FULLING JR CGCS SECRETARY/TREASURER 1.00 1.00 X X 3740 0 0 MARK F JORDAN CGCS DIRECTOR 1.00 X 2121 0 0 KEVIN P BREEN CGCS DIRECTOR 1.00 X 3922 0 0 KEVIN P SUNDERMAN DIRECTOR 1.00 X 3901 0 0 JEFF L WHITE CGCS DIRECTOR 1.00 X 3778 0 0 TA BARKER CGCS DIRECTOR 1.00 X 2759 0 0 WILLIAM H MAYNARD CGCS PAST PRESIDENT 1.00 X 4584 0 0 J RHETT EVANS CEO 39.00 1.00 X 515659 0 35275 CAMERON OURY CFO 39.00 1.00 X 227932 0 33548 ROBERT RANDQUIST CGCS COO 39.00 1.00 X 187414 0 14691 ROBERT HELLAND DIRECTOR, GOV. & FEDERAL A 40.00 X 188507 0 33040 EILEEN BANGALAN SR. DIRECTOR, BUSINESS STR 40.00 X 118191 0 16217 SHELIA FINNEY SR. DIR., MEMBER PROGRAMS 40.00 X 107562 0 11339 SHARI KOEHLER DIR. EDUCATION 40.00 X 103751 0 5406 ERIC HIEBERT DIR. INFORMATION TECHNOLOGY 40.00 X 114569 0 27419 1597054 0 176935 8 0 1 0 FREEMAN PO BOX 650036 DALLAS TX 752650036 CONFERENCE SERVICES 869408 FREEMAN AV SOLUTIONS PO BOX 650519 DALLAS TX 752650519 CONFERENCE AUDIO VISUAL 506009 THE RK GROUP PO BOX 1363 SAN ANTONIO TX 782951361 CONFERENCE CATERING 422218 GOLF CHANNEL PO BOX 281401 ATLANTA GA 303841401 MEDIA MARKETING 350000 ADDED INNOVATION 405 N JEFFERSON AVE SPRINGFIELD MO 658061110 TECHNOLOGY CONSULTING 218882 11 1052500 1052500 CONFERENCE & SHOW 611710 8543806 8543806 MEMBERSHIP DUES 713910 4297534 4297534 PROFESSIONAL DEVELOPMENT 611710 129636 129636 ADVERTISING & MARKETING OPPORTUNI 611710 56200 56200 13027176 338444 338444 220726 220726 533589 565308 -31719 -31719 -7511 -24208 1200345 20403 1151260 15880 49085 4523 53608 53608 OTHER INCOME 900099 21298 21298 21298 14682033 13048474 -7511 588570 330000 6450 1047987 4278451 152193 324302 366511 21189 20948 119287 627764 522010 678193 90967 900235 3133976 18638 768076 320176 CAREER DEVELOPMENT 637760 RESEARCH & ENVIRONMENT 99352 STAFF DEVELOPMENT 87984 MEMBER SERVICES 74590 243195 14870234 300 300 1498134 701078 936750 524575 3706046 3852183 7647 9550 849562 1393004 16105244 9791655 6540982 6313589 8162288 7602648 42500 42500 21744209 20439427 1052222 1278245 8418467 8220870 1068455 818070 10539144 10317185 X 11205065 10122242 11205065 10122242 21744209 20439427 -188201 -894622 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 4297534 29510 29510 60585 -31075 597754 597754 9372703 5542798 3829905 1968708 1481523 487185 4166079 2767334 1398745 6313589 X PART X, LINE 2: THE 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. EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES MEMBERSHIP/EDUCATION 68028 NORTH AMERICA 0 0 PROGRAM SERVICES MEMBERSHIP 29042 0 0 0 0 0 0 97070 0 97070 0 0 0 0 0 0 1 ENVIRONMENTAL INSTITUTE FOR GOLF 1421 RESEARCH PARK DRIVE LAWRENCE KS 66049 590994338 501(C)(3) 50000 TURFGRASS RESEARCH UNIVERSITY OF MARYLAND 4101 CHESAPEAKE BLDG COLLEGE PARK MD 207423141 526002033 170(B)(1)(A)(II) 13390 TURFGRASS RESEARCH VIRGINIA TECH 300 TURNER STREET STE 4200 BLACKSBURG VA 24061 546001805 170(B)(1)(A)(II) 13390 TURFGRASS RESEARCH TEXAS TECH UNIVERSITY 1901 UNIVERSITY AVE STE 308 LUBBOCK TX 79411 756002622 170(B)(1)(A)(II) 20000 TURFGRASS RESEARCH UNIVERSITY OF FLORIDA 33 TIGERT HALL GAINESVILLE FL 32611 596002052 170(B)(1)(A)(II) 20000 TURFGRASS RESEARCH MICHIGAN STATE UNIVERSITY 426 AUDITORIUM RD ROOM 2 EAST LANSING MI 48824 386005984 170(B)(1)(A)(II) 20000 TURFGRASS RESEARCH KANSAS STATE UNIVERSITY 10 ANDERSON HALL MANHATTAN KS 665060010 480771751 170(B)(1)(A)(II) 16000 TURFGRASS RESEARCH AUBURN UNIVERSITY 202 SAMFORD HALL AUBURN AL 36849 636000724 170(B)(1)(A)(II) 11520 TURFGRASS RESEARCH NEW MEXICO STATE UNIVERSITY 1050 STEWART ST E1200 LAS CRUCES NV 88003 856000401 170(B)(1)(A)(II) 13200 TURFGRASS RESEARCH EASTERN SHORE ASSOCIATION OF GOLF COURSE SUPERINTENDENTS 6145 CANTERBURY DR EASTON MD 216018557 521912931 501(C)(6) 10000 BMP PROGRAM DEVELOPMENT GEORGIA GOLF COURSE SUPERINTENDENTS ASSOCIATION PO BOX 310 HARTWELL GA 306430310 586102205 501(C)(6) 10000 BMP PROGRAM DEVELOPMENT HAWAII GOLF COURSE SUPERINTENDENTS ASSOCIATION PO BOX 894719 MILILANI HI 967898179 990321403 501(C)(6) 10000 BMP PROGRAM DEVELOPMENT MAINE GOLF COURSE SUPERINTENDENTS ASSOCIATION 58 VAL HALLA RD CUMBERLAND CENTER ME 040214033 222600075 501(C)(10) 10000 BMP PROGRAM DEVELOPMENT PEAKS & PRAIRIES GCSA PO BOX 807 LOLO MT 598470807 810364155 501(C)(6) 7500 BMP PROGRAM DEVELOPMENT SOUTHERN NEVADA GOLF COURSE SUPERINTENDENTS ASSOCIATION 1750 N RAMPART BLVD LAS VEGAS NV 891287626 880296648 501(C)(3) 15000 BMP PROGRAM DEVELOPMENT GOLF COURSE SUPERINTENDENTS ASSOCIATION OF NEW JERSEY PO BOX 301 PLUCKEMIN NJ 079780301 222964440 501(C)(6) 10000 BMP PROGRAM DEVELOPMENT OKLAHOMA GOLF COURSE SUPERINTENDENTS ASSOCIATION PO BOX 1445 STILLWATER OK 740761445 731396848 501(C)(6) 10000 BMP PROGRAM DEVELOPMENT INTERMOUNTAIN GOLF COURSE SUPERINTENDENTS ASSOCIATION PO BOX 572583 MURRAY UT 841572583 870467761 501(C)(6) 10000 BMP PROGRAM DEVELOPMENT HOOSIER GCSA 3382 ROAD 17 PAYNE OH 458809629 310925695 501(C)(6) 10000 BMP PROGRAM DEVELOPMENT HEART OF AMERICA GOLF COURSE SUPERINTENDENTS ASSOCIATION PO BOX 419264 KANSAS CITY MO 641419264 431431569 501(C)(6) 10000 BMP PROGRAM DEVELOPMENT NORTH CENTRAL TURF GRASS ASSOCIATION PO BOX 10823 FARGO ND 58106 363762145 501(C)(6) 10000 BMP PROGRAM DEVELOPMENT OREGON GOLF COURSE SUPERINTENDENTS ASSOCIATION PO BOX 1556 OREGON CITY OR 970450556 911203635 501(C)(5) 10000 BMP PROGRAM DEVELOPMENT WESTERN WASHINGTON GOLF COURSE SUPERINTENDENTS ASSOCIATION 1377 AARON AVE NE BAINBRIDGE ISLAND WA 981103919 911356655 501(C)(7) 10000 BMP PROGRAM DEVELOPMENT ROCKY MOUNTAIN GOLF COURSE SUPERINTENDENTS ASSOCIATION 12110 PECOS ST STE 220 WESTMINSTER CO 802342052 840538057 501(C)(6) 10000 BMP PROGRAM DEVELOPMENT 10 14 MEDICAL HARDSHIP 5 6000 450 DUES ASSISTANCE PART I, LINE 2: GRANTS ARE MONITORED THROUGH THE ANNUAL PLAN AND BUDGET PROCESS OF GCSAA AND EIFG. THE CEO, COO AND CFO ARE RESPONSIBLE FOR BOTH ENTITIES AND COORDINATE THE USE OF FUNDS ACCORDING TO THEIR INTENDED USE. X X X X 1 1 X X X X X X 0 0 0 J RHETT EVANS CEO 482557 0 0 0 33102 0 11000 0 24275 0 550934 0 0 0 CAMERON OURY CFO 198433 0 4500 0 24999 0 8991 0 24557 0 261480 0 0 0 ROBERT RANDQUIST CGCS COO 132461 0 0 0 54953 0 5412 0 9279 0 202105 0 0 0 ROBERT HELLAND DIRECTOR, GOV. & FEDERAL A 185809 0 1000 0 1698 0 7747 0 25293 0 221547 0 0 0 PART I, LINE 1A: TRAVEL FOR COMPANIONS: GCSAA PAID FOR TRAVEL FOR COMPANIONS FOR THE BOARD OF DIRECTORS, J RHETT EVANS, CAMERON OURY, AND ROBERT RANDQUIST. ALL OF WHICH WAS REPORTED AS TAXABLE INCOME ON THEIR W-2S OR 1099S. TAX INDEMNIFICATION AND GROSS UP PAYMENTS: GCSAA PAID FOR TAX INDEMNIFICATION AND GROSS UP PAYMENTS FOR THE BOARD OF DIRECTORS, J RHETT EVANS, CAMERON OURY, AND ROBERT RANDQUIST. ALL OF WHICH WAS REPORTED AS TAXABLE INCOME ON THEIR W-2S OR 1099S. HEALTH AND SOCIAL CLUB DUES: GCSAA PAID FOR DUES TO SHADOW GLEN GOLF CLUB IN THE NAME OF GCSAA (J. RHETT EVANS AS PRINCIPAL CONTACT) AND CANYON FARMS GOLF CLUB (ROBERT RANDQUIST AS PRINCIPAL CONTACT). THE EXECUTIVE TEAM HOLDS BUSINESS MEETINGS AND EVENTS AT THESE CLUBS AND THEY CAN BE USED BY THE GCSAA STAFF FOR THE SAME PURPOSE. DISCRETIONARY SPENDING ACCOUNT: GCSAA PAID FOR DISCRETIONARY SPENDING ACCOUNTS FOR THE BOARD OF DIRECTORS WHICH WAS REPORTED AS TAXABLE INCOME ON THEIR 1099S. SEE PART V 0 SCHEDULE L, PART IV (A) GCSAA COMMUNICATIONS, INC. (B) WILLIAM H MAYNARD, DARREN J DAVIS, RAFAEL BARAJAS, JOHN R FULLING, MARK JORDAN, KEVIN BREEN, KEVIN SUNDERMAN, JEFF WHITE, AND T.A. BAKER SERVED ON THE BOARD OF DIRECTORS FOR BOTH GCSAA AND GCSAA COMMUNICATIONS, INC. J RHETT EVANS, ROBERT RANDQUIST, AND CAMERON E OURY SERVED AS OFFICERS FOR BOTH GCSAA AND GCSAA COMMUNICATIONS INC. (C/D) $220,726 ROYALTY, $150,489 INTEREST FOR LOAN, $563,907 INDIRECT SERVICES. FORM 990, PART VI, SECTION A, LINE 2 WILLIAM H MAYNARD, DARREN J DAVIS, RAFAEL BARAJAS, JOHN R FULLING, MARK F JORDAN, KEVIN P BREEN, JOHN WALKER, KEVIN SUNDERMAN, T.A. BAKER AND JEFF WHITE SERVED ON THE BOARD OF DIRECTORS FOR BOTH GCSAA AND GCSAA COMMUNICATIONS, INC. J RHETT EVANS, ROBERT RANDQUIST AND CAMERON E OURY SERVED AS OFFICERS FOR BOTH GCSAA AND GCSAA COMMUNICATIONS INC. FORM 990, PART VI, SECTION A, LINE 6 CLASS A GOLF COURSE SUPERINTENDENT (A) TO QUALIFY FOR CLASS A MEMBERSHIP, AN APPLICANT SHALL HAVE, AT THE TIME OF APPLICATION FOR MEMBERSHIP, AT LEAST THREE (3) YEARS OF EXPERIENCE AS A GOLF COURSE SUPERINTENDENT, BE EMPLOYED IN SUCH CAPACITY AND COMPLY WITH ALL ADDITIONAL QUALIFICATIONS ADOPTED BY THE MEMBERSHIP. CLASS B GOLF COURSE SUPERINTENDENT (B) TO QUALIFY FOR CLASS B MEMBERSHIP, AN APPLICANT SHALL, AT THE TIME OF APPLICATION, BE EMPLOYED AS A GOLF COURSE SUPERINTENDENT AND NOT MEET THE ADDITIONAL QUALIFICATIONS FOR CLASS A MEMBERSHIP. CLASS B MEMBERS SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION, EXCEPT THAT OF HOLDING OFFICE. INTERNATIONAL SUPERINTENDENT MEMBER (ISM) TO QUALIFY FOR INTERNATIONAL SUPERINTENDENT MEMBERSHIP, AN APPLICANT SHALL BE EMPLOYED OUTSIDE OF THE UNITED STATES AS A SUPERINTENDENT OR HEAD GREENKEEPER WHERE A GCSAA AFFILIATED CHAPTER DOES NOT EXIST AS OTHERWISE PERMITTED BY THE POLICIES OF THE BOARD OF DIRECTORS AND SHALL BE REQUIRED TO MAINTAIN A MEMBERSHIP IN HIS/HER RECOGNIZED "HOME ORGANIZATION, IF ONE EXISTS. INTERNATIONAL SUPERINTENDENT MEMBERS SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION, EXCEPT THOSE OF VOTING AND HOLDING OFFICE. SERVICES AND BENEFITS PROVIDED TO INTERNATIONAL SUPERINTENDENT MEMBERS ARE OUTLINED IN THE STANDING RULES FOR MEMBERSHIP. ASSISTANT GOLF COURSE SUPERINTENDENT (CLASS C) TO QUALIFY FOR ASSISTANT SUPERINTENDENT MEMBERSHIP, AN APPLICANT SHALL BE, AT THE TIME OF APPLICATION FOR MEMBERSHIP, AN ASSISTANT TO A GOLF COURSE SUPERINTENDENT, AND SHALL BE PRESENTLY EMPLOYED IN SUCH A CAPACITY. CLASS C MEMBERS SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION, EXCEPT THOSE OF VOTING AND HOLDING OFFICE. LIFE MEMBER (CLASS 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 TO QUALIFY FOR CLASS A - RETIRED STATUS, ONE MUST NOT BE CURRENTLY EMPLOYED AS A GOLF COURSE SUPERINTENDENT AND HAVE A MINIMUM OF FIVE YEARS OF SERVICE AS A CLASS A GOLF COURSE SUPERINTENDENT MEMBER. THE YEARS OF SERVICE AS A GCSAA MEMBER WHEN COMBINED WITH THE MEMBER'S AGE MUST EQUAL OR EXCEED 75 YEARS. THIS MEMBER SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION AFFORDED THAT CLASSIFICATION, WITH THE EXCEPTION OF HOLDING OFFICE. AFFILIATE (AF) TO QUALIFY FOR AFFILIATE MEMBERSHIP, AN APPLICANT MUST BE AN INDIVIDUAL, BUSINESS FIRM OR GOVERNMENTAL BODY INTERESTED IN GOLF COURSE MANAGEMENT AND/OR IN THE GROWING OR PRODUCTION OF FINE TURFGRASS, EITHER INDIVIDUALLY OR THROUGH EMPLOYMENT BY, OR OTHER AFFILIATION WITH, A COMPANY, PROPRIETORSHIP OR ASSOCIATION, AND WHO DOES NOT QUALIFY FOR MEMBERSHIP IN ANOTHER CLASS. AFFILIATE MEMBERS SHALL HAVE SUCH PRIVILEGES OF THE ASSOCIATION AS THE BOARD OF DIRECTORS MAY SPECIFY BY STANDING RULES, EXCEPT THOSE OF VOTING AND HOLDING OFFICE. EQUIPMENT MANAGER (EM) TO QUALIFY FOR EQUIPMENT MANAGER MEMBERSHIP; AN APPLICANT SHALL BE EMPLOYED AS AN EQUIPMENT MANAGER, ASSISTANT EQUIPMENT MANAGER OR MECHANIC/TECHNICIAN WITHIN THE GOLF INDUSTRY AND SHALL HAVE SUCH RIGHTS OF THE ASSOCIATION AS THE BOARD OF DIRECTORS MAY SPECIFY BY STANDING RULES, EXCEPT THOSE OF VOTING AND HOLDING OFFICE. ASSOCIATE MEMBER (AS) TO QUALIFY FOR ASSOCIATE MEMBERSHIP, AN APPLICANT MUST BE EMPLOYED BY A GOLF COURSE SUPERINTENDENT AT A GOLF COURSE AND DOES NOT QUALIFY FOR MEMBERSHIP UNDER THE CLASS A, CLASS B, CLASS C OR EQUIPMENT MANAGER BYLAW'S DEFINITION. ASSOCIATE MEMBERS SHALL HAVE SUCH RIGHTS OF THE ASSOCIATION AS THE BOARD OF DIRECTORS MAY SPECIFY BY STANDING RULES, EXCEPT THOSE OF VOTING AND HOLDING OFFICE. EDUCATOR (CLASS E) TO QUALIFY FOR EDUCATOR MEMBERSHIP, AN APPLICANT MUST BE AN EDUCATOR OR EXTENSION OFFICER. 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. INACTIVE 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. 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. 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 7A MEMBER 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 7B ACCORDING 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 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE FORM 990. THE FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL. ANY QUESTIONS AND CONCERNS THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL HAVE ARE ADDRESSED AND ALL NECESSARY CHANGES ARE MADE. THE FINAL FORM 990, WITH ALL REQUIRED SCHEDULES, IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C AT 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 INDIVIDUALL, 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 15 THE 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. FORM 990, PART VI, SECTION C, LINE 19 THE 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. THE ENVIRONMENTAL INSTITUTE FOR GOLF 1421 RESEARCH PARK DRIVE LAWRENCE KS 66049 590994338 FUNDRAISING IL 501(C)(3) LINE 7 N/A 1 GCSAA PAC 1421 RESEARCH PARK DRIVE LAWRENCE KS 66049 823585801 POLITICAL ACTION COMMITTEE KS 527 GCSAA 1 GCSAA COMMUNICATIONS INC 1421 RESEARCH PARK DRIVE LAWRENCE KS 66049 481070515 PUBLICATIONS KS GCSAA C -99913 608048 1.00000 1 1 1 1 1 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 GCSAA COMMUNICATIONS INC A 371215 CASH GCSAA COMMUNICATIONS INC J 142643 CASH GCSAA COMMUNICATIONS INC O 242168 CASH GCSAA COMMUNICATIONS INC P 535211 CASH GCSAA COMMUNICATIONS INC Q 61889 CASH GCSAA COMMUNICATIONS INC D 3852183 CASH THE ENVIRONMENTAL INSTITUTE FOR GOLF C 1052500 CASH THE ENVIRONMENTAL INSTITUTE FOR GOLF B 50000 CASH THE ENVIRONMENTAL INSTITUTE FOR GOLF Q 341222 CASH THE ENVIRONMENTAL INSTITUTE FOR GOLF O 148536 CASH