UNITED STATES GOLF ASSOCIATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: UNITED STATES GOLF ASSOCIATION (EIN 13-1427105)
Tax period: 2013-12-01 to 2014-11-30
Filed: 2015-04-13
IRS object ID: 201521039349300247
Schema version: 2013v4.0
Source: Download XML · Original 990 at ProPublica

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

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule G
Schedule I
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-04-13T14:55:37-07:00	ReturnTs
Tax Period End	2014-11-30	TaxPeriodEndDt
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-12-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	131427105	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	UNITED STATES GOLF ASSOCIATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	UNIT	BusinessNameControlTxt
Phone	9082342300	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	77 Liberty Corner Road	AddressLine1
City	Far Hills	City
State	NJ	State
ZIP Code	07931	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Kathryn Carson	PersonNm
Person Title	Assistant Secretary	PersonTitleTxt
Phone	9082342300	PhoneNum
Signature	2015-04-13	SignatureDt

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Mike Davis	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	77 Liberty Corner Road	AddressLine1
City	Far Hills	City
State	NJ	State
ZIP Code	07931	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$364,323,037	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.usga.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1894	FormationYr
Legal Domicile State	DE	LegalDomicileStateCd
Activity Or Mission	The United States Golf Association ("USGA") promotes and conserves the true spirit of the game of golf as embodied in its ancient and honorable traditions. It acts in the best interests of the game for the continued enjoyment of those who love and play it.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	433	TotalEmployeeCnt
Total Volunteers	5000	TotalVolunteersCnt
Total Gross UBI	$1,290,445	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$248,485	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$21,164,940	PYContributionsGrantsAmt
CY Contributions Grants	$16,932,728	CYContributionsGrantsAmt
PY Program Service Revenue	$114,671,541	PYProgramServiceRevenueAmt
CY Program Service Revenue	$125,657,164	CYProgramServiceRevenueAmt
PY Investment Income	$9,602,917	PYInvestmentIncomeAmt
CY Investment Income	$21,665,030	CYInvestmentIncomeAmt
PY Other Revenue	$11,141,937	PYOtherRevenueAmt
CY Other Revenue	$11,624,813	CYOtherRevenueAmt
PY Total Revenue	$156,581,335	PYTotalRevenueAmt
CY Total Revenue	$175,879,735	CYTotalRevenueAmt
PY Grants And Similar Paid	$7,824,890	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$6,574,908	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$42,823,116	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$42,078,017	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$72,898	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$35,791	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,795,605	CYTotalFundraisingExpenseAmt
PY Other Expenses	$99,071,691	PYOtherExpensesAmt
CY Other Expenses	$116,431,652	CYOtherExpensesAmt
PY Total Expenses	$149,792,595	PYTotalExpensesAmt
CY Total Expenses	$165,120,368	CYTotalExpensesAmt
PY Revenues Less Expenses	$6,788,740	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$10,759,367	CYRevenuesLessExpensesAmt
Total Assets BOY	$379,810,506	TotalAssetsBOYAmt
Total Assets EOY	$392,860,711	TotalAssetsEOYAmt
Total Liabilities BOY	$65,189,695	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$83,538,408	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$314,620,811	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$309,322,303	NetAssetsOrFundBalancesEOYAmt
Mission	The United States Golf Association promotes and conserves the true spirit of the game of golf as embodied in its ancient and honorable traditions. It acts in the best interests of the game for the continued enjoyment of those who love and play it. The USGA serves the game most visibly through the conduct of its national championships and international competitions. Together with The R&A, the USGA provides governance for the game worldwide, jointly administering the Rules of Golf, establishing equipment standards, and formulating the Rules of Amateur Status. The USGA also maintains the USGA Handicap and Course Rating Systems, develops and promotes sustainable golf course management practices, celebrates the history of the game, and fosters access to the game for all who wish to play.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$78,444,941	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$113,391,397	RevenueAmt
Desc	USGA Championships, including broadcasts - Each year, the USGA conducts the United States Open, United States Women's Open and United States Senior Open Championships, which include amateur and professional golfers from around the world. The USGA also conducts annually ten national amateur golf championships. In 2014, more than 40,000 people competed in these USGA championships. Additionally, more than 500,000 people attended these USGA championships as spectators. By exposing the public to these USGA championships through various spectator packages, national and international television and radio broadcasts, and digital and social media platforms the USGA promotes worldwide interest in the game of golf and inspires participation in the game. The USGA also leverages these same platforms to disseminate educational materials and information regarding environmental and economic sustainability, STEM education, diversity and inclusion, history, and other relevant topics. The USGA also sponsors teams for several international amateur golf championships.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$12,450,011	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$11,489,698	RevenueAmt
Desc	USGA Members Program - Each year, the USGA provides educational materials and other support to people who have expressed an interest in the game of golf by electing to enroll in the USGA Members Program. Such educational materials include information and education about the Rules of Golf, USGA championships, environmental sustainability, STEM education, diversity and inclusion, and history, as well as other relevant topics. The USGA also provides a digital newsletter and access to the USGA's websites that include information on a wide variety of golf topics. In 2014, more than 660,000 people opted to enroll in the USGA Members Program.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$9,734,311	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$5,395,988	RevenueAmt
Desc	GHIN (Golf Handicap and Information Network) - GHIN is a handicap computation service that allows golfers of differing abilities to compete against one another in a fair and equitable manner. This service began in 1981 with the Metropolitan Golf Association (New York) as the first user; GHIN currently provides services to 80 golf associations domestically and internationally, and provides billable handicaps to over 2.3 million golfers.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$39,337,436	ExpenseAmt
Grant	$6,574,908	GrantAmt
Revenue	$5,256,395	RevenueAmt
Desc	Each year the USGA provides a variety of programs that benefit everyone who plays the game. The USGA writes and interprets the Rules of Golf, and provides seminars and publications to educate golfers about the Rules. The USGA administers the Rules of Amateur Status in the USA and Mexico. The USGA monitors equipment standards to ensure that skill rather than technology represents the essence of the game. The USGA maintains national handicap and course rating systems to enable golfers of varying skill to compete fairly and equitably. USGA agronomists provide course consulting services to golf facilities throughout the United States and abroad for the purpose of advancing environmental and economic best management practices. The USGA Green Section also provides speakers, on-line publications and on-line conferences to educate interested parties about environmental and agronomic issues affecting the game of golf, as well as the broader community. The USGA provides grants to colleges and universities to finance turfgrass and environmental research to benefit golf courses and the environment. The USGA supports grassroots golf programs for juniors, as well as accessible programs for physically challenged golfers. The USGA provides education and information through public service announcements, championship webcasts, digital and social media platforms, publications, meetings and seminars. The USGA supports local, state and regional golf associations in their local efforts and provides grants to these associations to fund internships to help administer their local programs. The USGA maintains a museum dedicated to the game's history that serves as caretaker and steward of extensive historical collections.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$39,337,436	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$6,574,908	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$5,256,395	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$139,966,699	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	Yes (1)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	Yes (1)	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	671	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	433	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	Yes (1)	ForeignFinancialAccountInd
Foreign Country	CJ	ForeignCountryCd
Foreign Country	VI	ForeignCountryCd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	AL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	LA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	UT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AZ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	ME	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	HI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NJ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NM	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	RI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MS	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	ND	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Suzanne Colon	PersonNm
Phone	9082342300	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	77 Liberty Corner Road	AddressLine1
City	Far Hills	City
State	NJ	State
ZIP Code	07931	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
Thomas J O'Toole Jr
Executive Committee Member and President	30	0	Yes (X)	Yes (X)	$0	$0	$0
Diana M Murphy
Executive Committee Member and Vice President	20	0	Yes (X)	Yes (X)	$0	$0	$0
Daniel B Burton
Executive Committee Member and Vice President	20	0	Yes (X)	Yes (X)	$0	$0	$0
William L Katz
Executive Committee Member and Secretary	10	0	Yes (X)	Yes (X)	$0	$0	$0
Mark E Newell
Executive Committee Member and Treasurer	10	0	Yes (X)	Yes (X)	$0	$0	$0
Karen S Ammerman
Executive Committee Member	10	0	Yes (X)		$0	$0	$0
William E Fallon
Executive Committee Member	10	0	Yes (X)		$0	$0	$0
William W Gist IV
Executive Committee Member	10	0	Yes (X)		$0	$0	$0
Malcolm Holland III
Executive Committee Member	10	0	Yes (X)		$0	$0	$0
Glenn Thomas Hough
Executive Committee Member	10	0	Yes (X)		$0	$0	$0
Sheila C Johnson
Executive Committee Member	10	0	Yes (X)		$0	$0	$0
Edward G Michaels III
Executive Committee Member	10	0	Yes (X)		$0	$0	$0
Asuka Nakahara
Executive Commmittee Member	10	0	Yes (X)		$0	$0	$0
Mark P Reinemann
Executive Committee Member	10	0	Yes (X)		$0	$0	$0
George J Still Jr
Executive Committee Member	10	0	Yes (X)		$0	$0	$0
Glen D Nager
Executive Committee Member and President thru 2-2014	1	0	Yes (X)	Yes (X)	$0	$0	$0
Peter M Castleman
Executive Committee Member thru 2-2014	1	0	Yes (X)		$0	$0	$0
Gary R Stevenson
Executive Committee Member thru 2-2014	1	0	Yes (X)		$0	$0	$0
Mike Davis
Executive Director	40	0		Yes (X)	$638,877	$0	$44,909
James Noel
Assistant Secretary and Chief Legal Officer thru 1-2014	40	0		Yes (X)	$276,081	$0	$11,239
Kathryn Carson
Assistant Secretary and Chief Legal Officer	40	0		Yes (X)	$175,458	$0	$16,666
Terence Brady
Assistant Treasurer and Managing Director, Finance	40	0		Yes (X)	$256,284	$0	$40,991
Michael Butz
Senior Managing Director	40	0			$495,126	$0	$102,783	Yes (X)
Sarah Hirshland
Senior Managing Director	40	0			$429,053	$0	$57,582	Yes (X)
John Bodenhamer
Senior Managing Director	40	0			$403,336	$0	$52,940	Yes (X)
Rand Jerris
Senior Managing Director	40	0			$386,805	$0	$63,067	Yes (X)
Joe Goode
Managing Director, Communications	40	0			$290,149	$0	$44,280		Yes (X)
Jeff Hall
Managing Director, Rules & Competitions	40	0			$258,591	$0	$59,264		Yes (X)
Steven Edmonson
Managing Director, Handicap, Course Rating, and GHIN	40	0			$257,220	$0	$50,912		Yes (X)
Jessica Carroll
Managing Director, Information & Digital Technologies	40	0			$248,332	$0	$63,292		Yes (X)
Kimberly Erusha
Managing Director, USGA Green Section	40	0			$229,753	$0	$80,450		Yes (X)
Jane Swiggett
Managing Director Human Resources thru 8-6-13	40	0			$298,609	$0	$90,754			Yes (X)
Mark Carlson
Director, Broadcasting thru 4-1-13	40	0			$283,561	$0	$32,377			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$4,927,235	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$811,506	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	89	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt	Address Line2ContractorAddress/USAddress/AddressLine2
Classic Tents Event Specialists
540 Hawaii Avenue	Torrance	CA	90503	Tents for US Open	$4,426,192
Nahan Printing
PO Box 697	St Cloud	MN	56302	Acquisition and renewals for Members Program	$1,914,143
Avison Young
1120 Headquarters Plaza	Morristown	NJ	07960	Campus infrastructure upgrades and Nicklaus addition	$1,761,436	4th Floor
Country Club Services
PO Box 725	Millburn	NJ	07041	Transportation services for US Open	$1,646,995
Aggreko
PO Box 972562	Dallas	TX	753972562	Generators for US Open	$1,624,662

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	152	CntrctRcvdGreaterThan100KCnt
Info In Schedule O Part VIII	Yes (X)	InfoInScheduleOPartVIIIInd
Federated Campaigns	$0	FederatedCampaignsAmt
Membership Dues	$5,408,417	MembershipDuesAmt
Fundraising	$0	FundraisingAmt
Related Organizations	$0	RelatedOrganizationsAmt
Government Grants	$0	GovernmentGrantsAmt
All Other Contributions	$11,524,311	AllOtherContributionsAmt
Noncash Contributions	$0	NoncashContributionsAmt
Total Contributions	$16,932,728	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
Championships, including Broadcast	711300	$103,644,671	$103,629,125	$15,546	$0
USGA Members Program	711300	$11,489,698	$11,489,698	$0	$0
Handicap & GHIN	711300	$5,418,105	$5,417,276	$829	$0
Green Section Services	711300	$1,881,737	$1,881,737	$0	$0
Equipment Standards & Testing	711300	$1,583,850	$1,583,850	$0	$0

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,639,103	TotalRevenueColumnAmt
Related Or Exempt Func Income	$954,414	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$684,689	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$125,657,164	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,013,524	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	-$206,255	UnrelatedBusinessRevenueAmt
Exclusion	$7,219,779	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,748,499	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,748,499	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$194,236,532	SecuritiesAmt
Other	$50,851	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$179,598,744	SecuritiesAmt
Other	$37,133	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$14,637,788	SecuritiesAmt
Other	$13,718	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,651,506	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$14,651,506	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$0	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$18,683,739	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$8,807,425	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,876,314	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,080,678	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$795,636	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$175,879,735	TotalRevenueColumnAmt
Related Or Exempt Func Income	$134,036,778	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,290,445	UnrelatedBusinessRevenueAmt
Exclusion	$23,619,784	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$6,526,908	TotalAmt
Program Services	$6,526,908	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$48,000	TotalAmt
Program Services	$48,000	ProgramServicesAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$3,961,318	TotalAmt
Program Services	$947,825	ProgramServicesAmt
Management And General	$2,943,257	ManagementAndGeneralAmt
Fundraising	$70,236	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$27,733,650	TotalAmt
Program Services	$21,547,475	ProgramServicesAmt
Management And General	$5,504,265	ManagementAndGeneralAmt
Fundraising	$681,910	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,896,739	TotalAmt
Program Services	$2,203,521	ProgramServicesAmt
Management And General	$622,950	ManagementAndGeneralAmt
Fundraising	$70,268	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$5,375,907	TotalAmt
Program Services	$3,911,296	ProgramServicesAmt
Management And General	$1,336,129	ManagementAndGeneralAmt
Fundraising	$128,482	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$2,110,403	TotalAmt
Program Services	$1,525,222	ProgramServicesAmt
Management And General	$534,527	ManagementAndGeneralAmt
Fundraising	$50,654	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$646,013	TotalAmt
Program Services	$489,949	ProgramServicesAmt
Management And General	$156,064	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$150,846	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$150,846	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$35,791	TotalAmt
Fundraising	$35,791	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$852,780	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$852,780	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$11,985,107	TotalAmt
Program Services	$10,908,272	ProgramServicesAmt
Management And General	$1,069,850	ManagementAndGeneralAmt
Fundraising	$6,985	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$2,252,755	TotalAmt
Program Services	$2,232,946	ProgramServicesAmt
Management And General	$19,809	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,772,251	TotalAmt
Program Services	$10,054,871	ProgramServicesAmt
Management And General	$545,595	ManagementAndGeneralAmt
Fundraising	$2,171,785	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$14,165,647	TotalAmt
Program Services	$10,831,486	ProgramServicesAmt
Management And General	$3,286,618	ManagementAndGeneralAmt
Fundraising	$47,543	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,365,854	TotalAmt
Program Services	$2,299,754	ProgramServicesAmt
Management And General	$66,100	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$4,510,772	TotalAmt
Program Services	$3,588,172	ProgramServicesAmt
Management And General	$871,077	ManagementAndGeneralAmt
Fundraising	$51,523	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,690,385	TotalAmt
Program Services	$864,963	ProgramServicesAmt
Management And General	$819,863	ManagementAndGeneralAmt
Fundraising	$5,559	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,669,429	TotalAmt
Program Services	$2,319,101	ProgramServicesAmt
Management And General	$350,328	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,191,734	TotalAmt
Program Services	$2,044,737	ProgramServicesAmt
Management And General	$146,997	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Championship - prize money	$16,500,000	$16,500,000	$0	$0
Championship - other expenses	$39,129,714	$38,754,714	$54,176	$320,824

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,548,365	TotalAmt
Program Services	$2,367,487	ProgramServicesAmt
Management And General	$2,026,833	ManagementAndGeneralAmt
Fundraising	$154,045	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$165,120,368	TotalAmt
Program Services	$139,966,699	ProgramServicesAmt
Management And General	$21,358,064	ManagementAndGeneralAmt
Fundraising	$3,795,605	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$54,514	BOYAmt
EOY	$62,938	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$35,823,893	BOYAmt
EOY	$32,789,080	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,133,678	BOYAmt
EOY	$4,658,389	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$11,250	BOYAmt
EOY	$7,500	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$499,461	BOYAmt
EOY	$541,796	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$18,415,611	BOYAmt
EOY	$13,741,256	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$62,389,287	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$35,635,500	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$20,872,800	BOYAmt
EOY	$26,753,787	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$204,795,146	BOYAmt
EOY	$228,811,305	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$95,204,153	BOYAmt
EOY	$85,494,660	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$379,810,506	BOYAmt
EOY	$392,860,711	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$13,501,767	BOYAmt
EOY	$14,931,114	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$40,345,410	BOYAmt
EOY	$51,840,147	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$11,342,518	BOYAmt
EOY	$16,767,147	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$65,189,695	BOYAmt
EOY	$83,538,408	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$314,570,614	BOYAmt
EOY	$309,272,106	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$50,197	BOYAmt
EOY	$50,197	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$314,620,811	BOYAmt
EOY	$309,322,303	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$379,810,506	BOYAmt
EOY	$392,860,711	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$10,759,367	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$7,073,281	NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts	$0	DonatedServicesAndUseFcltsAmt
Investment Expense	$0	InvestmentExpenseAmt
Prior Period Adjustments	$0	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	-$8,984,594	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,526,265	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$13,257,782	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,968,269	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$21,164,940	CurrentTaxYearMinus1YearAmt
Current Tax Year	$16,932,728	CurrentTaxYearAmt
Total	$82,849,984	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$104,249,646	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$114,037,744	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$117,039,349	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$123,747,083	CurrentTaxYearMinus1YearAmt
Current Tax Year	$143,963,353	CurrentTaxYearAmt
Total	$603,037,175	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$115,775,911	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$127,295,526	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$137,007,618	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$144,912,023	CurrentTaxYearMinus1YearAmt
Current Tax Year	$160,896,081	CurrentTaxYearAmt
Total	$685,887,159	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$685,887,159	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,497,524	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,079,866	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,962,004	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,403,013	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,762,023	CurrentTaxYearAmt
Total	$35,704,430	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$345,222	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$857,714	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$411,819	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$425,253	CurrentTaxYearMinus1YearAmt
Current Tax Year	$377,550	CurrentTaxYearAmt
Total	$2,417,558	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,842,746	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,937,580	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,373,823	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,828,266	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,139,573	CurrentTaxYearAmt
Total	$38,121,988	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$121,618,657	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$135,233,106	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$143,381,441	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$153,740,289	CurrentTaxYearMinus1YearAmt
Current Tax Year	$170,035,654	CurrentTaxYearAmt
Total	$724,009,147	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.94735	PublicSupportCY509Pct
Public Support PY509	0.95376	PublicSupportPY509Pct
Investment Income CY	0.05265	InvestmentIncomeCYPct
Investment Income PY	0.04624	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Held Works Art HeldWorksArtGrp

Field	Value	IRS element (for citing)
Revenues Included	$0	RevenuesIncludedAmt
Assets Included	$0	AssetsIncludedAmt

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Coll Used Scholarly Rsrch	Yes (X)	CollUsedScholarlyRsrchInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Coll Used Loan Or Exch Prog	Yes (X)	CollUsedLoanOrExchProgInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$50,197	BeginningYearBalanceAmt
Contributions	$0	ContributionsAmt
Investment Earnings Or Losses	$4,000	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$0	GrantsOrScholarshipsAmt
Other Expenditures	$4,000	OtherExpendituresAmt
Administrative Expenses	$0	AdministrativeExpensesAmt
End Year Balance	$50,197	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$50,197	BeginningYearBalanceAmt
Contributions	$0	ContributionsAmt
Investment Earnings Or Losses	$4,000	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$0	GrantsOrScholarshipsAmt
Other Expenditures	$4,000	OtherExpendituresAmt
Administrative Expenses	$0	AdministrativeExpensesAmt
End Year Balance	$50,197	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$0	BeginningYearBalanceAmt
Contributions	$50,197	ContributionsAmt
Investment Earnings Or Losses	$0	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$0	GrantsOrScholarshipsAmt
Other Expenditures	$0	OtherExpendituresAmt
Administrative Expenses	$0	AdministrativeExpensesAmt
End Year Balance	$50,197	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$0	BeginningYearBalanceAmt
Contributions	$0	ContributionsAmt
Investment Earnings Or Losses	$0	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$0	GrantsOrScholarshipsAmt
Other Expenditures	$0	OtherExpendituresAmt
Administrative Expenses	$0	AdministrativeExpensesAmt
End Year Balance	$0	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$0	BeginningYearBalanceAmt
Contributions	$0	ContributionsAmt
Investment Earnings Or Losses	$0	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$0	GrantsOrScholarshipsAmt
Other Expenditures	$0	OtherExpendituresAmt
Administrative Expenses	$0	AdministrativeExpensesAmt
End Year Balance	$0	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	1	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$2,184,934	OtherCostOrOtherBasisAmt
Book Value	$2,184,934	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$51,524,188	OtherCostOrOtherBasisAmt
Depreciation	$30,623,463	DepreciationAmt
Book Value	$20,900,725	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Depreciation	$0	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$8,680,165	OtherCostOrOtherBasisAmt
Depreciation	$5,012,037	DepreciationAmt
Book Value	$3,668,128	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Depreciation	$0	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$26,753,787	TotalBookValueLandBuildingsAmt

Financial Derivatives FinancialDerivativesGrp

Field	Value	IRS element (for citing)
Book Value	$0	BookValueAmt

Closely Held Equity Interests CloselyHeldEquityInterestsGrp

Field	Value	IRS element (for citing)
Book Value	$0	BookValueAmt

Other Securities OtherSecuritiesGrp (8 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
Emerging markets fund	$1,544,470	F
Absolute return hedge fund	$13,111,618	F
Absolute return hedge fund	$6,094,377	F
Absolute return hedge fund	$8,167,642	F
Long/short hedge fund of funds	$31,291,744	F
Multi-strategy hedge fund	$1,138,342	F
Infrastructure partnership	$12,224,083	F
Private equity fund of funds	$11,922,384	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$85,494,660	TotalBookValueSecuritiesAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
Retiree medical plan	$9,517,585
Defined benefit pension obligation in excess of plan assets	$4,823,607
Deferred compensation 457(f) plan	$2,425,955

Field	Value	IRS element (for citing)
Total Liability	$16,767,147	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$164,705,256	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$0	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$1,663,294	DonatedServicesAndUseFcltsAmt
Recoveries Prior Year Grants	$0	RecoveriesPriorYearGrantsAmt
Other Revenue	$8,813,539	OtherRevenueAmt
Revenue Not Reported	$10,476,833	RevenueNotReportedAmt
Revenue Subtotal	$154,228,423	RevenueSubtotalAmt
Investment Expenses Not Incld	$0	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$21,651,312	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$21,651,312	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$175,879,735	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$174,779,004	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$1,663,294	DonatedServicesUseFcltsAmt
Prior Year Adjustments	$0	PriorYearAdjustmentsAmt
Losses Reported	$0	LossesReportedAmt
Other Expenses Included	$8,813,539	OtherExpensesIncludedAmt
Expenses Not Reported	$10,476,833	ExpensesNotReportedAmt
Expenses Subtotal	$164,302,171	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$0	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$818,197	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$818,197	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$165,120,368	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule D, Part III, Line 1	The USGA Museum collection includes works of art, library materials, photographic images, film and video, and artifacts of historical and cultural significance. The collection is held for public exhibition, education and research. No value is assigned to the collection in the statements of financial position.
Schedule D, Part III, Line 4	The USGA Museum 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 website enables photos, videos and other historical content to be shared with a worldwide audience.
Schedule D, Part V, Line 4	In 2011, the USGA Foundation ceased to exist. Remaining assets and liabilities of the USGA Foundation were accepted by the USGA. Included in the assets and liabilities were two permanent endowment funds that had been created as a result of donations received in the 1980's. The first endowment is to fund junior golf programs and is the result of a $20,000 donation. The donor specified that only earned income should be used. The USGA will comply with this restriction by using all earned income to fund junior golf programs in the year the income is earned. The second endowment is to fund turf research and is the result of a $30,197 donation. The donor specified that only earned income should be used. The USGA will comply with this restriction by using all earned income to fund turf research in the year the income is earned.
Schedule D, Part X, Line 2	The USGA is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code, except for any income derived from unrelated business activities. Tax of $80,159 and $144,586 were paid on unrelated business income in 2014 and 2013, respectively. The USGA filed the IRS Federal Form 990 and 990-T, as well as other forms required in various jurisdictions. The USGA adopted FASB ASC 740, "Income Taxes", as of December 1, 2009. Under ASC 740, an organization must recognize a liability for an uncertain tax position when it becomes more likely than not that the position will not be sustained. The USGA believes there are no material uncertain tax positions and, accordingly, has not recognized any liability for uncertain tax positions.
Schedule D, Part XI, Line 2d	$8,807,425 is cost of goods sold, as per Part VIII, line 10b. On the audited financial statements these expenses are program service expenses. $6,114 is loss on sale of company car.
Schedule D, Part XI, Line 4b	Investment income of $7,013,524, as per Part VII, Line 3. And realized gains on sales of investments of $14,637,788 as per Part VIII, Line 7c(i). On the audited financial statements, these revenues are netted against unrealized gains (losses) and investment management fees. On the audited financial statements, the net figure is recorded as an increase or (decrease) in net assets.
Schedule D, Part XII, Line 2d	$8,807,425 is cost of goods sold, as per Part VIII, line 10b. On the audited financial statements these expenses are program service expenses. $6,114 is loss on sale of company car.
Schedule D, Part XII, Line 4b	Investment fees of $818,196. On the audited financial statements, the net figure is recorded as an increase or (decrease) in net assets.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (44 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
North America (including Canada and Mexico, but not the United States)	Program Services	IAGA Annual conference-travel	$31,667
North America (including Canada and Mexico, but not the United States)	Program Services	GHIN Users meeting-travel	$53,117
North America (including Canada and Mexico, but not the United States)	Program Services	Work permit applications	$4,000
North America (including Canada and Mexico, but not the United States)	Program Services	Golf Canada meeting-travel	$1,989
North America (including Canada and Mexico, but not the United States)	Program Services	British Columbia Golf Show-travel	$1,741
North America (including Canada and Mexico, but not the United States)	Program Services	Championship-related travel	$6,344
North America (including Canada and Mexico, but not the United States)	Program Services	FMG Annual Assembly-travel	$892
North America (including Canada and Mexico, but not the United States)	Program Services	Course Consulting Service visits-travel	$16,583
North America (including Canada and Mexico, but not the United States)	Program Services	Broadcast of USGA championships, including the U.S. Open	$0
North America (including Canada and Mexico, but not the United States)	Program Services	Regional Affairs-related travel	$674
North America (including Canada and Mexico, but not the United States)	Program Services	Handicap-related travel	$1,534
East Asia and the Pacific	Program Services	Broadcast of USGA championships, including the U.S. Open	$0
East Asia and the Pacific	Program Services	Course Rating Seminars and training-travel	$33,591
East Asia and the Pacific	Program Services	International qualifying for the U.S. Open and the U.S. Women's Open - travel, course rental, and other expenses associated with conducting international qualifying in China, Japan and Korea	$322,942
East Asia and the Pacific	Program Services	Equipment Standards-related travel	$29,718
East Asia and the Pacific	Program Services	World Amateur Team Championships - site visit and expenses with conducting the championship	$234,643
East Asia and the Pacific	Program Services	Youth Olympic Games - travel	$14,216
East Asia and the Pacific	Program Services	Pacific Cup - travel	$5,227
East Asia and the Pacific	Program Services	Broadcast and TV meetings - travel	$35,783
East Asia and the Pacific	Program Services	GHIN Association conversion - travel	$9,770
Europe (including Iceland and Greenland)	Program Services	Broadcast of USGA championships, including the U.S. Open	$0
Europe (including Iceland and Greenland)	Program Services	WAGR Service fee for data provided	$28,184
Europe (including Iceland and Greenland)	Program Services	World Amateur Golf Rankings - travel and joint costs	$229,887
Europe (including Iceland and Greenland)	Program Services	Broadcast TV negotiations - travel	$17,333
Europe (including Iceland and Greenland)	Program Services	Handicap-related travel	$11,878
Europe (including Iceland and Greenland)	Program Services	Rolex trophy event - travel	$5,575
Europe (including Iceland and Greenland)	Program Services	Palmer Cup - travel	$7,815
Europe (including Iceland and Greenland)	Program Services	International qualifying for the U.S. Open and U.S. Women's Open - travel, course rental, and other expenses associated with conducting international qualifying in the UK	$154,765
Europe (including Iceland and Greenland)	Program Services	British Open - travel	$31,185
Europe (including Iceland and Greenland)	Program Services	Ryder Cup - travel	$9,009
Europe (including Iceland and Greenland)	Program Services	Rules of Golf-related travel	$12,800
Europe (including Iceland and Greenland)	Program Services	Rolex Annika Sorenstam Major Award - travel	$642
Europe (including Iceland and Greenland)	Program Services	Share of Curtis Cup silver plated metals	$1,118
Europe (including Iceland and Greenland)	Program Services	Rolex Rankings Board Meeting - travel	$2,881
Europe (including Iceland and Greenland)	Program Services	Equipment Standards-related travel	$15,617
Europe (including Iceland and Greenland)	Program Services	World Amateur Team Championship-related expenses	$9,626
Middle East and North Africa	Program Services	Broadcast of USGA championships, including the U.S. Open	$0
Russia and the newly independent States	Program Services	Broadcast of USGA championships, including the U.S. Open	$0
South America	Program Services	Broadcast of USGA championships, including the U.S. Open	$0
South America	Program Services	Latin American Amateur Championship - travel	$59,098
South America	Program Services	Licensing fee - Latin American Championship press conference coverage	$700
South Asia	Program Services	Course Rating & Handicap seminar - travel	$8,484
Sub-Saharan Africa	Program Services	Broadcast of USGA championships, including the U.S. Open	$0
Sub-Saharan Africa	Program Services	Course rating and global handicapping meeting - travel	$12,262

Field	Value	IRS element (for citing)
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Total Spent	$1,423,290	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)

RegionRegionTxt	Purpose Of GrantPurposeOfGrantTxt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt
North America (including Canada and Mexico, but not the United States)	PJ Boatwright Internship	$24,000	check
North America (including Canada and Mexico, but not the United States)	PJ Boatwright Internship	$24,000	check

Field	Value	IRS element (for citing)
Total501c3 Org	2	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (1)	PassiveForeignInvestmestCoInd
Foreign Partnership	Yes (1)	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule F, Part I, Line 2

The USGA provides very few grants to organizations outside the United States. 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.

Schedule F, Part I, Line 3

In addition to the activities listed, the USGA owns shares of investment funds in the Cayman Islands and in the British Virgin Islands. Federal Form TD F 90-22.1 has been filed to report balances in these investment accounts. Also, Federal Form 8865 has been filed to report any current distributions to these investment accounts.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Dentino Marketing	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	515 Executive Drive	AddressLine1
City	Princeton	City
State	NJ	State
ZIP Code	08540	ZIPCode

Field	Value	IRS element (for citing)
Activity	The USGA Members Program collects dues, a portion of which is recognized as contributions. Dentino Marketing provides advice only with respect to marketing strategies and the design of membership solicitations for the USGA Members Program.	ActivityTxt
Fundraiser Control Of Funds	0	FundraiserControlOfFundsInd
Gross Receipts	$0	GrossReceiptsAmt
Retained By Contractor	$35,791	RetainedByContractorAmt
Net To Organization	-$35,791	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Gross Receipts	$0	TotalGrossReceiptsAmt
Total Retained By Contractors	$35,791	TotalRetainedByContractorsAmt
Total Net To Organization	-$35,791	TotalNetToOrganizationAmt
All States	All States	AllStatesCd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule G, Part I, Line 2b(iv)	FormAndLineReferenceDesc
Explanation	Dentino provides advice only for solicitation of memberships for the USGA Members Program. Gross receipts specifically attributable to their advice can not be calculated. So no gross receipts have been reported.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (184 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt	Business Name Line2RecipientBusinessName/BusinessNameLine2	Address Line2USAddress/AddressLine2
American Junior Golf Association
1980 Sports Club Drive	Braselton	GA	30517	581433914	501 (c) (3)	$50,000	Junior
The Golf Writers Association of America Inc
10210 Green Tree Road	Houston	TX	77042	311003485	501 (c) (6)	$6,000	Golf
National Alliance for Accessible Golf
1733 King Street	Alexandria	VA	22314	300130896	501 (c) (3)	$200,000	Junior
National Alliance for Youth Sports
2050 Vista Parkway	West Palm Beach	FL	33411	592134374	501 (c) (3)	$75,000	Junior	Hook a Kid on Golf
National Golf Course Builders Association
727 O Street	Lincoln	NE	68508	470842041	501 (c) (3)	$10,000	Junior	Sticks for Kids
PGA of America
100 Avenue of the Champions	Palm Beach Gardens	FL	33410	590785835	501 (c) (6)	$250,000	Junior	Boys & Girls Clubs of America
Pikes Peak Golf Links
103 E Cheyenne Road	Colorado Springs	CO	80906	208128551	501 (c) (3)	$10,000	Junior
Special Olympics North America
4004 Barrett Drive	Raleigh	NC	27609	520889518	501 (c) (3)	$35,000	Disabilities		Suite 206
The LPGA Foundation Inc
100 International Golf Drive	Daytona Beach	FL	321241082	593085528	501 (c) (3)	$300,000	Junior	LPGA USGA Girls Golf
World Golf Foundation
13000 Sawgrass Village Circle	Ponte Vedra Beach	FL	32082	592998925	501 (c) (3)	$400,000	Junior	The First Tee Programs	Suite 23
World Golf Foundation
13000 Sawgrass Village Circle	Ponte Vedra Beach	FL	32082	592998925	501 (c) (3)	$100,000	Junior	Golf 2020 and We Are Golf	Suite 23
First Green Foundation
13440 Main Street	Bellevue	WA	98005	113733316	501 (c)(3)	$112,500	STEM
LPGA USGA Girls Golf
100 International Drive	Daytona Beach	FL	32124	593085528	501 (c)(3)	$45,000	STEM	LPGA Foundation
Scholarship America
One Scholarship Way	St Peters	MN	56082	042296967	501 (c)(3)	$218,300	STEM
TGC LLC
7580 Golf Channel Drive	Orlando	FL	32819	274683126		$425,000	STEM
NBCUniversal LLC
100 Universal City Plaza	Universal City	CA	916081002	273526824		$149,000	STEM
GameDesk Inc
2332 Cotner Avenue	Los Angeles	CA	90064	271230758	501 (c)(3)	$85,000	STEM		Suite 203
Semsons and Co Inc
555 E Live Oak Ave	Arcadia	CA	91006	953987077		$17,950	STEM
Vicki Whiting
PO Box 1802	Sonoma	CA	95476	680305474		$65,200	STEM	dba Kid Scoop
Immersion Media
1922 Fort Bragg Road	Fayetteville	NC	28303	202489997		$62,500	STEM
ESI Design
111 Fifth Avenue	New York	NY	10003	042584401		$90,099	STEM
Alabama Golf Association
PO Box 660149	Birmingham	AL	35266	630809785	501 (c) (3)	$16,000	Internships
Alabama Junior Golf Association
PO Box 45	Ashville	AL	35953	454940402	501 (c) (3)	$6,000	Internships
Alaska Golf Association
9360 Old Seward Highway	Anchorage	AK	99515	920136766	501 (c) (7)	$12,000	Internships
Anthracite Golf Association
617 Keystone Avenue	Peckville	PA	18407	232232769	501 (c) (4)	$6,000	Internships
Arizona Golf Association
7600 E Redfield Road	Scottsdale	AZ	85260	860214071	501 (c) (4)	$18,000	Internships		Suite 130
Arizona Womens Golf Association
141 E Palm Lane	Phoenix	AZ	85004	860342075	501 (c) (7)	$24,000	Internships		Suite 210
Arkansas State Golf Association
3 Eagle Hill Court	Little Rock	AR	72210	710470120	501 (c) (3)	$12,000	Internships		Suite B
Atlanta Junior Golf Association
1425 Ellsworth Industrial Drive	Atlanta	GA	30318	581274404	501 (c) (3)	$10,000	Internships		Suite 8
Birmingham Golf Association
PO Box 36083	Hoover	AL	35236	630658564	501 (c) (4)	$6,000	Internships
Buffalo District Golf Association
PO Box 1582	Williamsville	NY	14231	160912477	501 (c) (3)	$6,000	Internships
Carolinas Golf Association
140 Ridge Road	Southern Pines	NC	28387	560509290	501 (c) (3)	$24,000	Internships
Colorado Golf Association
5990 Greenwood Plaza Blvd	Greenwood Village	CO	801114749	841248840	501 (c) (3)	$24,000	Internships		Suite 102
Colorado Junior Golf Association
5990 Greenwood Plaza Blvd	Greenwood Village	CO	801114749	841248840	501 (c) (3)	$18,000	Internships		Suite 102
Colorado Women's Golf Association
6 Inverness Court East	Englewood	CO	80112	742199758	501 (c) (3)	$20,000	Internships		Suite 105
Connecticut State Golf Association
35 Cold Spring Road	Rocky Hill	CT	06067	222587856	501 (c) (6)	$20,000	Internships		Suite 212
Dayton District Women's Golf Association
263 Regency Ridge Drive	Dayton	OH	45459	311354888	501 (c) (7)	$16,000	Internships
Delaware State Golf Association
7234 Lancaster Pike	Hockessin	DE	19707	516018790	501 (c) (7)	$16,000	Internships		Suite 302 B
Delaware Women's Golf Association
7234 Lancaster Pike	Hockessin	DE	19707	510273670	501 (c) (4)	$6,000	Internships		Suite 302 B
Florida State Golf Association
12630 Telecom Drive	Tampa	FL	336370935	592171378	501 (c) (3)	$24,000	Internships
Georgia State Golf Association
121 Village Parkway	Marietta	GA	30067	581145042	501 (c) (3)	$18,000	Internships		Building 3
Golf Association of Michigan
24116 Research Drive	Farmington Hills	MI	48335	386105801	501 (c) (6)	$12,000	Internships
Golf Association of Philadelphia
1974 Sproul Road	Broomall	PA	19008	231303024	501 (c) (7)	$24,000	Internships
Greater Cincinnati Golf Association
9200 Montgomer Road	Cincinnati	OH	452427794	316051373	501 (c) (7)	$12,000	Internships		Suite 24B
Hawaii State Golf Association
98025 Hekaha Street	Aiea	HI	96701	990238385	501 (c) (7)	$18,000	Internships		Bld 2 Unit 204A
Hawaii State Junior Golf Association
4330 Kukui Grove Street	Lihue	HI	96766	990335776	501 (c) (3)	$24,000	Internships
Houston Golf Association
5810 Wilson Road	Humble	TX	77396	741486171	501 (c) (3)	$6,000	Internships		Suite 112
International Association of Golf Administrators
1974 Sproul Road	Broomall	PA	19008	411686399	501 (c) (6)	$12,000	Internships
Idaho Golf Association
PO Box 9958	Boise	ID	837073958	237024930	501 (c) (7)	$18,000	Internships
Indiana Golf Association
PO Box 516	Franklin	IN	46131	352015534	501 (c) (6)	$16,000	Internships
Indiana Women's Golf Association
PO Box 516	Franklin	IN	46131	237332632	501 (c) (6)	$6,000	Internships
Iowa Golf Association
1605 N Ankeny Blvd	Ankeny	IA	50023	421203480	501 (c) (4)	$24,000	Internships		Suite 210
Junior Golf Association of Arizona
10888 North 19th Avenue	Phoenix	AZ	850294905	860464216	501 (c) (3)	$6,000	Internships
Kansas City Golf Association
7451 Switzer Street	Shawnee	KS	66203	440642880	501 (c) (4)	$24,000	Internships		Suite 100
Kansas Golf Association
1201 Wakaruse Drive	Lawrence	KS	66049	480849570	501 (c) (4)	$20,000	Internships		Suite B5
Kentucky Golf Association
Golf House Kentucky	Louisville	KY	40245	237150508	501 (c) (6)	$20,000	Internships		1116 Elmore Just Drive
Keystones Premier Golf Association
352 Dogwood Drive	Delmont	PA	15626	251634550	501 (c) (6)	$6,000	Internships
Legends Junior Tour
2909 Cole Avenue	Dallas	TX	75204	752829588	509 (a) (2)	$6,000	Internships		Suite 305
Long Island Golf Association
114 Old Country Road	Mineola	NY	11501	112996300	501 (c) (4)	$8,000	Internships		Suite LL80
Louisana Golf Association
1003 Hugh Wallis Road S	Lafayette	LA	70508	726035874	501 (c) (4)	$24,000	Internships		Suite A2
Maine State Golf Association
58 Val Halla Road	Cumberland	ME	04021	010488811	501 (c) (4)	$20,000	Internships
Maryland State Golf Association
Emich House Commercentre East	Baltimore	MD	21208	521326177	501 (c) (3)	$8,000	Internships		Ste 145 1777 Reisterstown Rd
Massachusetts Golf Association
300 Arnold Palmer Boulevard	Norton	MA	02766	042487562	501 (c) (3)	$12,000	Internships
Metropolitan Amateur Golf Association
11777 Clayton Road	St Louis	MO	63131	431631448	501 (c) (4)	$14,000	Internships
Metropolitan Golf Association
49 Knollwood Road	Elmsford	NY	10523	134109121	501 (c) (6)	$16,000	Internships
Metropolitan Golf Association Foundation
49 Knollwood Road	Elmsford	NY	10523	133637689	501 (c) (3)	$6,000	Internships
Miami Valley Golf Association
263 Regency Ridge Drive	Dayton	OH	45459	311437550	501 (c) (4)	$22,000	Internships
Middle Atlantic Golf Association
PO Box 3040	Gaithersburg	MD	20885	521701359	501 (c) (6)	$6,000	Internships
Minnesota Golf Association
6550 York Ave So	Edina	MN	55435	510152269	501 (c) (6)	$22,000	Internships		Suite 211
Minnesota Womens Golf Association
6550 York Ave So	Edina	MN	55435	416023222	501 (c) (7)	$8,000	Internships		Suite 211
Mississippi Golf Association
400 Clubhouse Drive	Jackson	MS	39208	630977191	501 (c) (4)	$12,000	Internships
Mississippi Junior Golf Foundation
400 Clubhouse Drive	Jackson	MS	39208	640943460	501 (c) (3)	$12,000	Internships
Missouri Golf Association
PO Box 104164	Jefferson City	MO	65110	431601005	501 (c) (4)	$6,000	Internships
Missouri Junior Golf Foundation
PO Box 104164	Jefferson City	MO	65110	431820245	501 (c) (3)	$6,000	Internships
Missouri Women's Golf Association
PO Box 104164	Jefferson City	MO	65110	431611467	501 (c) (3)	$8,000	Internships
Montana State Golf Association
PO Box 4306	Helena	MT	59604	237025168	501 (c) (3)	$10,000	Internships
Nebraska Golf Association
6618 South 118th Street	Omaha	NE	68137	237073030	501 (c) (4)	$18,000	Internships
Nebraska Women's Amateur Golf Association
6618 South 118th Street	Omaha	NE	68137	237421608	501 (c) (7)	$14,000	Internships
New Hampshire Golf Association
56 South State Street	Concord	NH	03301	020361092	501 (c) (6)	$14,000	Internships		PO Box 2348
New Jersey State Golf Association
3 Golf Drive	Kenilworth	NJ	07033	226046575	501 (c) (6)	$22,000	Internships		Suite 206
New York State Golf Association
PO Box 15333	Syracuse	NY	132150333	160866643	501 (c) (4)	$12,000	Internships
North Central Pennsylvania Golf Association
545 Larch Road	Sunbury	PA	17801	232857964	501 (c) (4)	$6,000	Internships
North Dakota Golf Association
PO Box 452	Bismarck	ND	58502	456023238	501 (c) (6)	$10,000	Internships
Northern California Golf Association
PO Box NCGA	Pebble Beach	CA	93953	941371594	501 (c) (6)	$24,000	Internships
Northern Nevada Junior Golf Association
PO Box 5607	Reno	NV	89513	880301583	501 (c) (3)	$6,000	Internships
Northern Ohio Golf Association
One Golfview Lane	North Olmsted	OH	44070	340149890	501 (c) (6)	$12,000	Internships
Ohio Golf Association
1570 West First Avenue	Columbus	OH	43212	311080373	501 (c) (7)	$14,000	Internships
Oklahoma Golf Association
2800 Coltrane Place	Edmond	OK	73034	260074714	501 (c) (4)	$10,000	Internships		Suite 2
Oregon Golf Association
2840 Hazelnut Drive	Woodburn	OR	97071	232743830	501 (c) (6)	$24,000	Internships
Oregon Junior Golf Association
2840 Hazelnut Drive	Woodburn	OR	97071	943091689	501 (c) (3)	$6,000	Internships
Pacific Women's Golf Association
3101 Sunset Boulevard	Rocklin	CA	95677	770044709	501 (c) (7)	$18,000	Internships		Suite 1 E
Pennsylvania Golf Association
1974 Sproul Road	Broomall	PA	19008	231999959	501 (c) (6)	$10,000	Internships
Puerto Rico Golf Association
Paradise Commercial Center	San Juan	PR	00920	660276473		$6,000	Internships		264 Matadero St Suite 11
Rhode Island Golf Association
One Button Hole Drive	Providence	RI	02909	222500471	501 (c) (4)	$8,000	Internships		Suite 2
Rhode Island Golf Foundation Button Hole
One Button Hole Drive	Providence	RI	02909	050497481	501 (c) (3)	$10,000	Internships		Suite 1
Rochester District Golf Association
2024 W Henrietta Rd	Rochester	NY	14623	161218400	501 (c) (6)	$8,000	Internships		Suite 5H
South Carolina Golf Association
PO Box 286	Irmo	SC	29063	570563360	501 (c) (4)	$6,000	Internships
South Dakota Golf Association
4809 West 41st Street	Sioux Falls	SD	57106	460310847	501 (c) (4)	$10,000	Internships		Suite 202
South Dakota Junior Golf Foundation
4809 West 41st Street	Sioux Falls	SD	57106	460449824	501 (c) (4)	$10,000	Internships		Suite 202
Southern California Golf Association
3740 Cahuenga Blvd	Studio City	CA	91604	953858373	501 (c) (3)	$16,000	Internships	Youth on Course
Southern California Golf Association
3740 Cahuenga Blvd	Studio City	CA	91604	951240720	501 (c) (6)	$24,000	Internships
Southern Nevada Golf Association
8020 West Sahara Avenue	Las Vegas	NV	89117	880134324	501 (c) (4)	$22,000	Internships		Suite 200
Sun County Amateur Golf Association
2316 Southern Blvd	Rio Rancho	NM	87124	850250912	501 (c) (7)	$24,000	Internships		Suite D
Tennessee Golf Association
400 Franklin Road	Franklin	TN	37069	621049477	501 (c) (4)	$24,000	Internships
Texas Golf Association
2909 Cole Avenue	Dallas	TX	75204	750715222	501 (c) (4)	$24,000	Internships		Suite 305
Texas Golf Association
5810 Wilson Road	Humble	TX	77396	750715222	501 (c) (4)	$24,000	Internships	South Region	Suite 108
Texas Golf Association
2909 Cole Avenue	Dallas	TX	75204	760294765	501 (c) (3)	$20,000	Internships	Womens Operations	Suite 305
The Womens Golf Alliance
141 East Palm Lane	Phoenix	AZ	850041555	860342075	501 (c) (7)	$6,000	Internships	c/o Arizona Womens Golf Association	No 210
Toledo District Golf Association
5533 Southwyck Blvd	Toledo	OH	43614	237430259	501 (c) (4)	$8,000	Internships		Suite 204
Utah Golf Association
4444 S 700 E	Salt Lake City	UT	84107	870271572	501 (c) (7)	$16,000	Internships		Suite 105
Utah Golf Association
4444 S 700 E	Salt Lake City	UT	84107	870271572	501 (c) (7)	$16,000	Internships	Womens Division	Suite 105
Utah Junior Golf Association
PO Box 1577	American Fork	UT	84003	870418413	501 (c) (3)	$12,000	Internships
Vermont Golf Association
PO Box 1612 Station A	Rutland	VT	05701	030289304	501 (c) (7)	$12,000	Internships
Virginia State Golf Association
600 Founders Bridge Boulevard	Midlothian	VA	23113	540736931	501 (c) (4)	$30,000	Internships
Washington Metropolitan Golf Association
PO Box 3189	Gaithersburg	MD	20885	541219991	501 (c) (3)	$6,000	Internships
Washington State Golf Association
1010 South 336th Street	Federal Way	WA	98003	911432298	501 (c) (4)	$24,000	Internships		Suite 310
West Virginia Golf Association
2115 Charleston Town Center	Charleston	WV	25389	550592904	501 (c) (4)	$24,000	Internships
West Virginia Golf Foundation
2115 Charleston Town Center	Charleston	WV	25389	550769677	501 (c) (3)	$18,000	Internships
Westchester Golf Association
49 Knollwood Road	Elmsford	NY	10523	134091763	501 (c) (4)	$8,000	Internships		Suite 220
Western Pennsylvania Golf Association
324 Fourth Street	Pittsburgh	PA	15238	250992795	501 (c) (6)	$8,000	Internships
Wisconsin State Golf Association
11350 W Theo Trecker Way	West Allis	WI	53214	391092159	501 (c) (6)	$14,000	Internships
Wisconsin Womens Golf Association
11350 W Theo Trecker Way	West Allis	WI	53214	392028967	501 (c) (7)	$6,000	Internships
Womens Golf Association of Massachusetts
300 Arnold Palmer Boulevard	Norton	MA	02766	222691109	501 (c) (7)	$20,000	Internships
Womens Metropolitan Golf Association
49 Knollwood Road	Elmsford	NY	10523	131484295	501 (c) (7)	$24,000	Internships
Womens Southern California Golf Association
402 W Arrow Highway	San Dimas	CA	91773	956091889	501 (c) (3)	$24,000	Internships		Suite 10
Wyoming State Golf Association
1779 Eagle Crest Court	Laramie	WY	82072	742445131	501 (c) (4)	$12,000	Internships
Auburn University
208 MW Smith Hall	Auburn	AL	36849	636000724	115 (a)	$8,331	Turfgrass Research
Clemson University
10 Silas N Pearman Blvd	Clemson	SC	29634	576000254	501 (c) (3)	$17,500	Turfgrass Research
Colorado State University
Johnson Hall	Fort Collins	CO	80523	846000545	3406 (g) (1) (A)	$25,000	Turfgrass Research
Colorado State University
Johnson Hall	Fort Collins	CO	80523	846000545	3406 (g) (1) (A)	$16,077	Turfgrass Research
Kansas State University
10 Anderson Hall	Manhattan	KS	66506	480771751	501 (c) (3)	$14,964	Turfgrass Research
Kansas State University
10 Anderson Hall	Manhattan	KS	66506	480771751	501 (c) (3)	$25,000	Turfgrass Research
National Turfgrass Evaluation Program
BARC West Bldg 005 Room 307	Beltsville	MD	20705	320218619	501 (c) (6)	$30,000	Turfgrass Research
National Turfgrass Federation
BARC West Bldg 001 Room 245	Beltsville	MD	20705	320218619	501 (c) (6)	$20,000	Turfgrass Research
North Carolina State University
Office of Contracts and Grants	Raleigh	NC	276957214	566000756	115 (a)	$23,200	Turfgrass Research		Box 7214 2701 Sullivan Dr
Oklahoma State University
Grants and Contract Office	Stillwater	OK	74078	736017987	115 (a)	$20,000	Turfgrass Research		PO Box 645
Oklahoma State University
PO Box 645	Stillwater	OK	74076	736017987	115 (a)	$30,000	Turfgrass Research
Oklahoma State University
358 Agriculture Hall	Stillwater	OK	74078	736017987	115 (a)	$20,000	Turfgrass Research
Oregon State University
PO Box 1086	Corvallis	OR	973391086	481278540	115 (a)	$7,767	Turfgrass Research
Purdue University
23510 Network Place	Chicago	IL	606731235	356002041	509 (a) (1)	$9,099	Turfgrass Research
Purdue University
23510 Network Place	Chicago	IL	606731235	356002041	509 (a) (1)	$25,000	Turfgrass Research
Regents of the University of California
1127 Hinderaker Hall	Riverside	CA	92521	956006142	501 (c) (3)	$26,109	Turfgrass Research
Regents of the University of Minnesota
450 McNamara Alumni Center	Minneapolis	MN	55455	416007513	170 (a) (1)	$10,000	Turfgrass Research
Regents of the University of Minnesota
450 McNamara Alumni Center	Minneapolis	MN	55455	416007513	170 (a) (1)	$25,005	Turfgrass Research
Regents of the University of Minnesota
NW 5957	Minneapolis	MN	554855957	416007513	170 (a) (1)	$10,000	Turfgrass Research		PO Box 1450
Regents of the University of Minnesota
PO Box 1450	Minneapolis	MN	554855957	416007513	170 (a) (1)	$10,000	Turfgrass Research
Rutgers The State University
Plant Sciences Department	New Brunswick	NJ	08903	226001086	501 (c) (3)	$10,000	Turfgrass Research		Foran Hall Box 231
Rutgers The State University
ASB III	New Brunswick	NJ	089018559	226001086	501 (c) (3)	$29,986	Turfgrass Research		3 Rutgers Plaza 2nd Floor
Rutgers The State University
ASB III	New Brunswick	NJ	089018559	226001086	501 (c) (3)	$18,000	Turfgrass Research		3 Rutgers Plaza 2nd Floor
Rutgers The State University
ASB III	New Brunswick	NJ	089018559	226001086	501 (c) (3)	$24,595	Turfgrass Research		3 Rutgers Plaza 2nd Floor
Rutgers The State University
65 Davidson Road	Piscataway	NJ	08854	226001086	501 (c) (3)	$9,786	Turfgrass Research
Texas A and M University
Texas AgriLife Research	College Station	TX	778432147	741238434	501 (c) (3)	$20,000	Turfgrass Research		2147 TAMU
Texas A and M University
Contracts and Grants Office	College Station	TX	778432147	741238434	501 (c) (3)	$10,000	Turfgrass Research		2147 TAMU
Texas A and M University
Texas AgriLife Research	College Station	TX	778432147	741238434	501 (c) (3)	$14,144	Turfgrass Research		2147 TAMU
Texas A and M University
400 Harvey Mitchell Pkwy South	College Station	TX	77845	742847483	501 (c) (3)	$29,804	Turfgrass Research
The Research Foundation for SUNY
Cash Receipts Department	Albany	NY	12201	150532081	501 (c) (3)	$29,997	Turfgrass Research		PO Box 9
University of Arizona
School of Plant Sciences	Tucson	AZ	85721	866004791	115 (a)	$15,000	Turfgrass Research		Forbes 303B
University of Arizona
1303 E University Blvd	Tucson	AZ	857190521	866004791	115 (a)	$26,378	Turfgrass Research
University of Florida
302 Tigert Hall	Gainesville	FL	326113001	596002052	501 (c) (3)	$30,000	Turfgrass Research
University of Florida
PO Box 113001	Gainesville	FL	326113001	596002052	501 (c) (3)	$8,630	Turfgrass Research
University of Georgia
Crop Soil Sciences Dept at Tifton	Tifton	GA	31793	586001998	501 (c) (3)	$10,000	Turfgrass Research		PO Box 748
University of Georgia Research Foundation
Boyd Grad Studies Research Center	Athens	GA	306027411	586001998	501 (c) (3)	$10,000	Turfgrass Research		6th Floor
University of Illinois
PO Box 4610	Springfield	IL	618204610	376006007	501 (c) (3)	$28,722	Turfgrass Research
University of Kentucky
U of Kentuck Research Foundation	Cleveland	OH	44193	616033693	501 (c) (3)	$20,000	Turfgrass Research		c o PNC Bank PO Box 93113
University of Massachusetts
Butterfield Terrace Research Bldg	Amherst	MA	010039242	043167352	501 (c) (1)	$25,000	Turfgrass Research
University of Missouri
PO Box 807012	Kansas City	MO	641807012	426004224	115 (a)	$21,513	Turfgrass Research
University of Missouri
PO Box 807012	Kansas City	MO	641807012	426004224	115 (a)	$9,988	Turfgrass Research
University of Missouri
PO Box 807012	Kansas City	MO	641807012	426004224	115 (a)	$10,000	Turfgrass Research
University of Missouri
PO Box 807012	Kansas City	MO	641807012	426004224	115 (a)	$17,400	Turfgrass Research
University of Nebraska
Office of Sponsored Programs	Lincoln	NE	685880430	470049123	501 (c) (3)	$30,000	Turfgrass Research		312 N 14th Street Alexander West
University of Nebraska
151 Whittier Research Center	Lincoln	NE	685830861	470049123	501 (c) (3)	$15,080	Turfgrass Research
University of Nebraska
312 N 14th Street	Lincoln	NE	685880430	470049123	501 (c) (3)	$21,092	Turfgrass Research
University of Rhode Island
Accounts Payable	Kingston	RI	028811967	056000522	501 (c) (3)	$14,541	Turfgrass Research		70 Lower College Rd
USDA ARS
141 Experiment Station Road	Stoneville	MS	38776	720564834	Federal Agency	$20,000	Turfgrass Research		PO Box 225
USDA ARS
1001 Holleman Drive East	College Station	TX	778404117	720564834	Federal Agency	$13,825	Turfgrass Research
Utah State University
2400 Old Main Hill	Logan	UT	843222400	876000528	501 (c) (3)	$25,000	Turfgrass Research
World Golf Foundation Inc
One World Golf Place	St Augustine	FL	32092	592998925	501 (c) (3)	$100,000	World Golf Hall of Fame
Colorado Golf Association
5990 Greenwood Plaza Blvd	Greenwood Village	CO	801114749	841248840	501 (c) (3)	$9,000	Stem/Research Internship		Suite 105
Golf Association of Philadelphia
1974 Sproul Road	Broomall	PA	19008	231303024	501 (c) (7)	$9,000	STEM/Research Internship		Suite 400
Virginia State Golf Association
600 Founders Bridge Boulevard	Midlothian	VA	23113	540736931	501 (c) (4)	$9,000	STEM/Research Internship
Washington State Golf Association
1010 South 336th Street	Federal Way	WA	98003	911432298	501 (c) (4)	$9,000	STEM/Research Internship		Suite 310
Southern California Golf Association
3740 Cahuenga Blvd	Studio City	CA	916043502	951240720	501 (c) (6)	$9,000	STEM/Research Internship
Texas Golf Association
2909 Cole Avenue	Dallas	TX	75204	750715222	501 (c) (4)	$9,000	STEM/Research Internship	North Region	Suite 305
Chicago District Golf Association
11855 Archer Avenue	Lemont	IL	60439	360898927	501 (c) (3)	$9,000	STEM/Research Internship

Field	Value	IRS element (for citing)
Total501c3 Org	71	Total501c3OrgCnt
Total Other Org	113	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule I, Part I, Line 2	FormAndLineReferenceDesc
Explanation	The USGA provides grants to junior golf programs located throughout the United States, as well as to programs to assist physically challenged golfers. The USGA provides grants to state and regional associations to finance golf administration internships. The USGA provides grants to colleges and universities to finance turfgrass research and environmental research that may benefit golf courses. 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. 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 to junior golf programs 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 the 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 their internship responsibilities and confirm the duration of their employment. Again, unspent funds must be returned to the USGA. Grants to colleges and universities for turfgrass research 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 the USGA.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Travel For Companions	Yes (X)	TravelForCompanionsInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (1)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (15 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Mike Davis
Executive Director	$623,700	$0	$0	$0	$15,177	$0	$28,266	$0	$16,643	$0	$683,786	$0	$0	$0
James Noel
Assistant Secretary and Chief Legal Officer thru 1-2014	$68,750	$0	$0	$0	$207,331	$0	$7,176	$0	$4,063	$0	$287,320	$0	$0	$0
Kathryn Carson
Assistant Secretary and Chief Legal Officer	$168,750	$0	$0	$0	$6,708	$0	$10,063	$0	$6,603	$0	$192,124	$0	$0	$0
Terence Brady
Assistant Treasurer and Managing Director, Finance	$250,000	$0	$0	$0	$6,284	$0	$17,500	$0	$23,491	$0	$297,275	$0	$0	$0
Michael Butz
Senior Managing Director	$433,500	$0	$0	$0	$61,626	$0	$77,710	$0	$25,073	$0	$597,909	$0	$0	$0
Sarah Hirshland
Senior Managing Director	$420,000	$0	$0	$0	$9,053	$0	$33,161	$0	$24,421	$0	$486,635	$0	$0	$0
John Bodenhamer
Senior Managing Director	$393,000	$0	$0	$0	$10,336	$0	$28,542	$0	$24,398	$0	$456,276	$0	$0	$0
Rand Jerris
Senior Managing Director	$380,000	$0	$0	$0	$6,805	$0	$37,994	$0	$25,073	$0	$449,872	$0	$0	$0
Jeff Hall
Managing Director, Rules & Competitions	$236,875	$0	$0	$0	$21,716	$0	$34,936	$0	$24,328	$0	$317,855	$0	$0	$0
Jessica Carroll
Managing Director, Information & Digital Technologies	$249,273	$0	$0	$0	-$941	$0	$38,994	$0	$24,298	$0	$311,624	$0	$0	$0
Kimberly Erusha
Managing Director, USGA Green Section	$229,143	$0	$0	$0	$610	$0	$62,432	$0	$18,018	$0	$310,203	$0	$0	$0
Steven Edmonson
Managing Director, Handicap, Course Rating, and GHIN	$217,350	$0	$0	$0	$39,870	$0	$26,612	$0	$24,300	$0	$308,132	$0	$0	$0
Jane Swiggett
Managing Director Human Resources thru 8-6-13	$191,552	$0	$0	$0	$107,057	$0	$67,214	$0	$23,540	$0	$389,363	$0	$7,213	$0
Joe Goode
Managing Director, Communications	$283,000	$0	$0	$0	$7,149	$0	$20,681	$0	$23,599	$0	$334,429	$0	$0	$0
Mark Carlson
Director, Broadcasting thru 4-1-13	$98,822	$0	$0	$0	$184,739	$0	$9,286	$0	$23,091	$0	$315,938	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule J, Part I, Line 1a

(1.) The 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. (2.) 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 a senior staff member and is based on the specific USGA business needs associated with the position held.

Schedule J, Part I, Line 4

In calendar 2013, the USGA issued severance payments defined as per line 4a. The amounts reported are as follows: Noel $186,500, Carlson $159,797, and Swiggett $78,185. In calendar 2013, the USGA issued compensation defined as per line 4b. The amounts reported in Schedule J Column C relating to the Supplemental Defined Benefit Pension Plan (under IRC 457(f)) are as follows: Butz $24,050 and Swiggett $13,218. The amounts reported in Schedule J Column C relating to Nonqualified Defined Contribution Plan are as follows: Hirshland $14,323, Bodenhamer $11,042, Jerris $11,860, and Goode $3,181.

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	470	ContributionCnt
Noncash Contributions Rpt F990	$0	NoncashContributionsRptF990Amt
Method Of Determining Revenues	See M Part II	MethodOfDeterminingRevenuesTxt

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$0	NoncashContributionsRptF990Amt
Method Of Determining Revenues	See M Part II	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule M, Part I, Line 31	The USGA has a gift acceptance policy for any item being donated to the USGA Museum. The USGA also has a gift acceptance policy for any non-standard contributions to the USGA. Procedures include reviews by the appropriate staff before any such contribution can be accepted. Where appropriate, the Chief Legal Officer is consulted.
Schedule M, Part I, Line 33	As permitted under SFAS 116 (ASC 958), 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 (13 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part I, Line 6	The estimate for volunteers represents people who serve on a USGA committee or USGA sub-committee. The estimate also includes the thousands of individuals who volunteer their time at USGA championships, and contribute toward the success of those USGA championships.
Form 990, Part IV, Line 8	The museum collection, consisting of historical artifacts, works of art, library materials, photographic images, film and video, and other golf memorabilia is owned by the USGA.
Form 990, Part VI, Section A, Line 6	The USGA is an association of member clubs and courses. While application for membership is open to any golf club, golf course or golf training facility, as specified and defined in the USGA By-Laws, voting privileges are limited to member clubs. Voting privileges do not extend to member courses or to member golf training facilities. Membership applications are reviewed and subject to approval or rejection at the discretion of the Executive Committee. Membership is automatically continuous unless interrupted by written resignation or expulsion in accordance with USGA By-Laws. Acceptance of membership binds each member to uphold all provisions of the USGA's Certificate of Incorporation, and By-Laws and other rules, to accept and enforce all rules and decisions of the Executive Committee acting within its jurisdiction and to otherwise conduct itself in a manner that furthers the interests of the USGA to promote the best interests and true spirit of the game of golf. (The USGA is organized and exists under the Non-Profit Corporation Laws of the State of Delaware. The USGA is a non-stock entity.)
Form 990, Part VI, Section A, Line 7a	The Executive Committee is the governing body of the USGA. The Executive Committee consists of fifteen voting members, including the five officers. Each member of the Executive Committee is elected at the annual meeting of the USGA and holds office until the annual meeting next succeeding his or her election and his or her successor is elected and qualified, or until his or her resignation or removal. Each member club is entitled to be represented by one voting delegate at the annual meeting of the USGA. Duly certified proxies may be voted by voting delegates at the annual meeting of the USGA.
Form 990, Part VI, Section A, Line 7b	The USGA By-Laws provide that they may be altered or repealed by member clubs acting pursuant to the By-Laws.
Form 990, Part VI, Section B, Line 11b	The Federal Form 990 is compiled by USGA staff. After appropriate staff has thoroughly reviewed the Federal Form 990 and deemed it to be accurate and complete, a copy of the Federal Form 990 is provided to the Executive Director and to all Executive Committee members (all voting Board members) for their review. After the Federal Form 990 is reviewed by all Executive Committee members, it is signed by an officer and submitted to the IRS.
Form 990, Part VI, Section B, Line 12c	The USGA requires Executive Committee members and USGA employees to administer their affairs honestly and efficiently, exercising due care, skill and judgement for the benefit of the USGA. It is the responsibility of Executive Committee members and USGA employees to make a full disclosure of any personal involvement which might result in a conflict of interest or the appearance of a conflict of interest on their part. Such disclosures are submitted to the Audit Committee Chair and/or the Chief Legal Officer for review and consideration as per stated procedures. Additionally, once a year, the USGA requires Executive Committee members and USGA employees to review the USGA's conflict of interest policy and submit a statement attesting to their understanding of and compliance with the policy. Any conflict of interest or the appearance of a conflict of interest must be included on the submitted statement. The Audit Committee reviews the statements and makes any necessary decisions to manage and/or eliminate the conflicts.
Form 990, Part VI, Section B, Line 15	On a periodic basis, the USGA does a thorough review of compensation for the Executive Director 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 November 9, 2012. This report would have been used to make compensation decisions for USGA executives for calendar (and fiscal) year 2013. 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 has a joint ventures policy to ensure that all arrangements are consistent with the organization's tax exempt status under IRC Section 501(c)(3). Specifically, the purpose of the policy is to set forth guidelines to help ensure that arrangements with for-profit entities will not jeopardize the USGA's tax exempt status.
Form 990, Part VI, Section C, Line 19	The USGA 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 1g	As noted on Schedule M, the USGA receives non-cash donations. Some non-cash donations are for the museum collection. And some non-cash donations are to assist with USGA championships. The USGA does not record non-cash donations. The USGA does not assign a value to non-cash donations. As such, no value is reported on line 1g.
Form 990, Part IX, Line 11g	Dentino provides advice only for the solicitation of memberships for the USGA Members Program.
Form 990, Part XI, Line 9	Effect of changes to unfunded postretirement benefit obligations of $8,984,594. On the audited financial statements, these expenses are recorded as an increase or (decrease) in net assets.