2015-04-13T14:55:37-07:00 2014-11-30 990 2013-12-01 131427105 UNITED STATES GOLF ASSOCIATION UNIT 9082342300 77 Liberty Corner Road Far Hills NJ 07931 Kathryn Carson Assistant Secretary 9082342300 2015-04-13 2013 2016-03-07 17:11:31Z Mike Davis 77 Liberty Corner Road Far Hills NJ 07931 364323037 0 X www.usga.org X 1894 DE 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. 15 15 433 5000 1290445 248485 21164940 16932728 114671541 125657164 9602917 21665030 11141937 11624813 156581335 175879735 7824890 6574908 0 0 42823116 42078017 72898 35791 3795605 99071691 116431652 149792595 165120368 6788740 10759367 379810506 392860711 65189695 83538408 314620811 309322303 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. 0 0 78444941 0 113391397 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. 12450011 0 11489698 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. 9734311 0 5395988 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. 39337436 6574908 5256395 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. 39337436 6574908 5256395 139966699 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 671 0 1 433 1 1 1 1 CJ VI 0 0 0 1 1 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AL KS OH AK KY OK FL LA OR UT AZ GA ME AR NH PA VA CA HI MD NJ WA CO MA NM RI IL MI NY SC WI CT IN MN NC WY MS ND TN X X Suzanne Colon 9082342300 77 Liberty Corner Road Far Hills NJ 07931 Thomas J O'Toole Jr Executive Committee Member and President 30 0 X X 0 0 0 Diana M Murphy Executive Committee Member and Vice President 20 0 X X 0 0 0 Daniel B Burton Executive Committee Member and Vice President 20 0 X X 0 0 0 William L Katz Executive Committee Member and Secretary 10 0 X X 0 0 0 Mark E Newell Executive Committee Member and Treasurer 10 0 X X 0 0 0 Karen S Ammerman Executive Committee Member 10 0 X 0 0 0 William E Fallon Executive Committee Member 10 0 X 0 0 0 William W Gist IV Executive Committee Member 10 0 X 0 0 0 Malcolm Holland III Executive Committee Member 10 0 X 0 0 0 Glenn Thomas Hough Executive Committee Member 10 0 X 0 0 0 Sheila C Johnson Executive Committee Member 10 0 X 0 0 0 Edward G Michaels III Executive Committee Member 10 0 X 0 0 0 Asuka Nakahara Executive Commmittee Member 10 0 X 0 0 0 Mark P Reinemann Executive Committee Member 10 0 X 0 0 0 George J Still Jr Executive Committee Member 10 0 X 0 0 0 Glen D Nager Executive Committee Member and President thru 2-2014 1 0 X X 0 0 0 Peter M Castleman Executive Committee Member thru 2-2014 1 0 X 0 0 0 Gary R Stevenson Executive Committee Member thru 2-2014 1 0 X 0 0 0 Mike Davis Executive Director 40 0 X 638877 0 44909 James Noel Assistant Secretary and Chief Legal Officer thru 1-2014 40 0 X 276081 0 11239 Kathryn Carson Assistant Secretary and Chief Legal Officer 40 0 X 175458 0 16666 Terence Brady Assistant Treasurer and Managing Director, Finance 40 0 X 256284 0 40991 Michael Butz Senior Managing Director 40 0 X 495126 0 102783 Sarah Hirshland Senior Managing Director 40 0 X 429053 0 57582 John Bodenhamer Senior Managing Director 40 0 X 403336 0 52940 Rand Jerris Senior Managing Director 40 0 X 386805 0 63067 Joe Goode Managing Director, Communications 40 0 X 290149 0 44280 Jeff Hall Managing Director, Rules & Competitions 40 0 X 258591 0 59264 Steven Edmonson Managing Director, Handicap, Course Rating, and GHIN 40 0 X 257220 0 50912 Jessica Carroll Managing Director, Information & Digital Technologies 40 0 X 248332 0 63292 Kimberly Erusha Managing Director, USGA Green Section 40 0 X 229753 0 80450 Jane Swiggett Managing Director Human Resources thru 8-6-13 40 0 X 298609 0 90754 Mark Carlson Director, Broadcasting thru 4-1-13 40 0 X 283561 0 32377 4927235 0 811506 89 1 1 0 Classic Tents Event Specialists 540 Hawaii Avenue Torrance CA 90503 Tents for US Open 4426192 Nahan Printing PO Box 697 St Cloud MN 56302 Acquisition and renewals for Members Program 1914143 Avison Young 1120 Headquarters Plaza 4th Floor Morristown NJ 07960 Campus infrastructure upgrades and Nicklaus addition 1761436 Country Club Services PO Box 725 Millburn NJ 07041 Transportation services for US Open 1646995 Aggreko PO Box 972562 Dallas TX 753972562 Generators for US Open 1624662 152 X 0 5408417 0 0 0 11524311 0 16932728 Championships, including Broadcast 711300 103644671 103629125 15546 0 USGA Members Program 711300 11489698 11489698 0 0 Handicap & GHIN 711300 5418105 5417276 829 0 Green Section Services 711300 1881737 1881737 0 0 Equipment Standards & Testing 711300 1583850 1583850 0 0 1639103 954414 684689 0 125657164 7013524 0 -206255 7219779 0 0 0 0 1748499 0 0 1748499 0 0 0 0 0 0 0 0 0 0 194236532 50851 179598744 37133 14637788 13718 14651506 0 0 14651506 0 0 0 0 0 0 0 0 0 0 0 0 18683739 8807425 9876314 9080678 795636 0 0 175879735 134036778 1290445 23619784 X 6526908 6526908 0 0 48000 48000 0 0 3961318 947825 2943257 70236 0 0 0 0 27733650 21547475 5504265 681910 2896739 2203521 622950 70268 5375907 3911296 1336129 128482 2110403 1525222 534527 50654 0 0 0 0 646013 489949 156064 0 150846 0 150846 0 0 0 0 0 35791 35791 852780 0 852780 0 11985107 10908272 1069850 6985 2252755 2232946 19809 0 12772251 10054871 545595 2171785 14165647 10831486 3286618 47543 0 0 0 0 2365854 2299754 66100 0 4510772 3588172 871077 51523 0 0 0 0 1690385 864963 819863 5559 0 0 0 0 0 0 0 0 2669429 2319101 350328 0 2191734 2044737 146997 0 Championship - prize money 16500000 16500000 0 0 Championship - other expenses 39129714 38754714 54176 320824 4548365 2367487 2026833 154045 165120368 139966699 21358064 3795605 54514 62938 35823893 32789080 0 0 4133678 4658389 0 0 0 0 11250 7500 499461 541796 18415611 13741256 62389287 35635500 20872800 26753787 204795146 228811305 95204153 85494660 0 0 0 0 0 0 379810506 392860711 13501767 14931114 0 0 40345410 51840147 0 0 0 0 0 0 0 0 0 0 11342518 16767147 65189695 83538408 X 314570614 309272106 0 0 50197 50197 314620811 309322303 379810506 392860711 X 10759367 -7073281 0 0 0 -8984594 X 0 1 X 1 0 X 11526265 13257782 19968269 21164940 16932728 82849984 104249646 114037744 117039349 123747083 143963353 603037175 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 115775911 127295526 137007618 144912023 160896081 685887159 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 685887159 5497524 7079866 5962004 8403013 8762023 35704430 345222 857714 411819 425253 377550 2417558 5842746 7937580 6373823 8828266 9139573 38121988 0 0 0 0 0 0 0 0 0 0 0 0 121618657 135233106 143381441 153740289 170035654 724009147 0.94735 0.95376 0.05265 0.04624 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X X X X 0 50197 0 4000 0 4000 0 50197 50197 0 4000 0 4000 0 50197 0 50197 0 0 0 0 50197 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 2184934 2184934 0 51524188 30623463 20900725 0 0 0 0 0 8680165 5012037 3668128 0 0 0 0 26753787 0 0 Emerging markets fund 1544470 F Absolute return hedge fund 13111618 F Absolute return hedge fund 6094377 F Absolute return hedge fund 8167642 F Long/short hedge fund of funds 31291744 F Multi-strategy hedge fund 1138342 F Infrastructure partnership 12224083 F Private equity fund of funds 11922384 F 85494660 0 Retiree medical plan 9517585 Defined benefit pension obligation in excess of plan assets 4823607 Deferred compensation 457(f) plan 2425955 16767147 X 164705256 0 1663294 0 8813539 10476833 154228423 0 21651312 21651312 175879735 174779004 1663294 0 0 8813539 10476833 164302171 0 818197 818197 165120368 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. 1 North America (including Canada and Mexico, but not the United States) 0 0 Program Services IAGA Annual conference-travel 31667 North America (including Canada and Mexico, but not the United States) 0 0 Program Services GHIN Users meeting-travel 53117 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Work permit applications 4000 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Golf Canada meeting-travel 1989 North America (including Canada and Mexico, but not the United States) 0 0 Program Services British Columbia Golf Show-travel 1741 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Championship-related travel 6344 North America (including Canada and Mexico, but not the United States) 0 0 Program Services FMG Annual Assembly-travel 892 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Course Consulting Service visits-travel 16583 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Broadcast of USGA championships, including the U.S. Open 0 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Regional Affairs-related travel 674 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Handicap-related travel 1534 East Asia and the Pacific 0 0 Program Services Broadcast of USGA championships, including the U.S. Open 0 East Asia and the Pacific 0 0 Program Services Course Rating Seminars and training-travel 33591 East Asia and the Pacific 0 0 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 322942 East Asia and the Pacific 0 0 Program Services Equipment Standards-related travel 29718 East Asia and the Pacific 0 0 Program Services World Amateur Team Championships - site visit and expenses with conducting the championship 234643 East Asia and the Pacific 0 0 Program Services Youth Olympic Games - travel 14216 East Asia and the Pacific 0 0 Program Services Pacific Cup - travel 5227 East Asia and the Pacific 0 0 Program Services Broadcast and TV meetings - travel 35783 East Asia and the Pacific 0 0 Program Services GHIN Association conversion - travel 9770 Europe (including Iceland and Greenland) 0 0 Program Services Broadcast of USGA championships, including the U.S. Open 0 Europe (including Iceland and Greenland) 0 0 Program Services WAGR Service fee for data provided 28184 Europe (including Iceland and Greenland) 0 0 Program Services World Amateur Golf Rankings - travel and joint costs 229887 Europe (including Iceland and Greenland) 0 0 Program Services Broadcast TV negotiations - travel 17333 Europe (including Iceland and Greenland) 0 0 Program Services Handicap-related travel 11878 Europe (including Iceland and Greenland) 0 0 Program Services Rolex trophy event - travel 5575 Europe (including Iceland and Greenland) 0 0 Program Services Palmer Cup - travel 7815 Europe (including Iceland and Greenland) 0 0 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 154765 Europe (including Iceland and Greenland) 0 0 Program Services British Open - travel 31185 Europe (including Iceland and Greenland) 0 0 Program Services Ryder Cup - travel 9009 Europe (including Iceland and Greenland) 0 0 Program Services Rules of Golf-related travel 12800 Europe (including Iceland and Greenland) 0 0 Program Services Rolex Annika Sorenstam Major Award - travel 642 Europe (including Iceland and Greenland) 0 0 Program Services Share of Curtis Cup silver plated metals 1118 Europe (including Iceland and Greenland) 0 0 Program Services Rolex Rankings Board Meeting - travel 2881 Europe (including Iceland and Greenland) 0 0 Program Services Equipment Standards-related travel 15617 Europe (including Iceland and Greenland) 0 0 Program Services World Amateur Team Championship-related expenses 9626 Middle East and North Africa 0 0 Program Services Broadcast of USGA championships, including the U.S. Open 0 Russia and the newly independent States 0 0 Program Services Broadcast of USGA championships, including the U.S. Open 0 South America 0 0 Program Services Broadcast of USGA championships, including the U.S. Open 0 South America 0 0 Program Services Latin American Amateur Championship - travel 59098 South America 0 0 Program Services Licensing fee - Latin American Championship press conference coverage 700 South Asia 0 0 Program Services Course Rating & Handicap seminar - travel 8484 Sub-Saharan Africa 0 0 Program Services Broadcast of USGA championships, including the U.S. Open 0 Sub-Saharan Africa 0 0 Program Services Course rating and global handicapping meeting - travel 12262 0 0 1423290 North America (including Canada and Mexico, but not the United States) PJ Boatwright Internship 24000 check North America (including Canada and Mexico, but not the United States) PJ Boatwright Internship 24000 check 2 0 1 0 0 1 1 0 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. X X X X 1 Dentino Marketing 515 Executive Drive Princeton NJ 08540 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. 0 0 35791 -35791 0 35791 -35791 All States Schedule G, Part I, Line 2b(iv) 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. 1 American Junior Golf Association 1980 Sports Club Drive Braselton GA 30517 581433914 501 (c) (3) 50000 Junior The Golf Writers Association of America Inc 10210 Green Tree Road Houston TX 77042 311003485 501 (c) (6) 6000 Golf National Alliance for Accessible Golf 1733 King Street Alexandria VA 22314 300130896 501 (c) (3) 200000 Junior National Alliance for Youth Sports Hook a Kid on Golf 2050 Vista Parkway West Palm Beach FL 33411 592134374 501 (c) (3) 75000 Junior National Golf Course Builders Association Sticks for Kids 727 O Street Lincoln NE 68508 470842041 501 (c) (3) 10000 Junior PGA of America Boys & Girls Clubs of America 100 Avenue of the Champions Palm Beach Gardens FL 33410 590785835 501 (c) (6) 250000 Junior Pikes Peak Golf Links 103 E Cheyenne Road Colorado Springs CO 80906 208128551 501 (c) (3) 10000 Junior Special Olympics North America 4004 Barrett Drive Suite 206 Raleigh NC 27609 520889518 501 (c) (3) 35000 Disabilities The LPGA Foundation Inc LPGA USGA Girls Golf 100 International Golf Drive Daytona Beach FL 321241082 593085528 501 (c) (3) 300000 Junior World Golf Foundation The First Tee Programs 13000 Sawgrass Village Circle Suite 23 Ponte Vedra Beach FL 32082 592998925 501 (c) (3) 400000 Junior World Golf Foundation Golf 2020 and We Are Golf 13000 Sawgrass Village Circle Suite 23 Ponte Vedra Beach FL 32082 592998925 501 (c) (3) 100000 Junior First Green Foundation 13440 Main Street Bellevue WA 98005 113733316 501 (c)(3) 112500 STEM LPGA USGA Girls Golf LPGA Foundation 100 International Drive Daytona Beach FL 32124 593085528 501 (c)(3) 45000 STEM Scholarship America One Scholarship Way St Peters MN 56082 042296967 501 (c)(3) 218300 STEM TGC LLC 7580 Golf Channel Drive Orlando FL 32819 274683126 425000 STEM NBCUniversal LLC 100 Universal City Plaza Universal City CA 916081002 273526824 149000 STEM GameDesk Inc 2332 Cotner Avenue Suite 203 Los Angeles CA 90064 271230758 501 (c)(3) 85000 STEM Semsons and Co Inc 555 E Live Oak Ave Arcadia CA 91006 953987077 17950 STEM Vicki Whiting dba Kid Scoop PO Box 1802 Sonoma CA 95476 680305474 65200 STEM Immersion Media 1922 Fort Bragg Road Fayetteville NC 28303 202489997 62500 STEM ESI Design 111 Fifth Avenue New York NY 10003 042584401 90099 STEM Alabama Golf Association PO Box 660149 Birmingham AL 35266 630809785 501 (c) (3) 16000 Internships Alabama Junior Golf Association PO Box 45 Ashville AL 35953 454940402 501 (c) (3) 6000 Internships Alaska Golf Association 9360 Old Seward Highway Anchorage AK 99515 920136766 501 (c) (7) 12000 Internships Anthracite Golf Association 617 Keystone Avenue Peckville PA 18407 232232769 501 (c) (4) 6000 Internships Arizona Golf Association 7600 E Redfield Road Suite 130 Scottsdale AZ 85260 860214071 501 (c) (4) 18000 Internships Arizona Womens Golf Association 141 E Palm Lane Suite 210 Phoenix AZ 85004 860342075 501 (c) (7) 24000 Internships Arkansas State Golf Association 3 Eagle Hill Court Suite B Little Rock AR 72210 710470120 501 (c) (3) 12000 Internships Atlanta Junior Golf Association 1425 Ellsworth Industrial Drive Suite 8 Atlanta GA 30318 581274404 501 (c) (3) 10000 Internships Birmingham Golf Association PO Box 36083 Hoover AL 35236 630658564 501 (c) (4) 6000 Internships Buffalo District Golf Association PO Box 1582 Williamsville NY 14231 160912477 501 (c) (3) 6000 Internships Carolinas Golf Association 140 Ridge Road Southern Pines NC 28387 560509290 501 (c) (3) 24000 Internships Colorado Golf Association 5990 Greenwood Plaza Blvd Suite 102 Greenwood Village CO 801114749 841248840 501 (c) (3) 24000 Internships Colorado Junior Golf Association 5990 Greenwood Plaza Blvd Suite 102 Greenwood Village CO 801114749 841248840 501 (c) (3) 18000 Internships Colorado Women's Golf Association 6 Inverness Court East Suite 105 Englewood CO 80112 742199758 501 (c) (3) 20000 Internships Connecticut State Golf Association 35 Cold Spring Road Suite 212 Rocky Hill CT 06067 222587856 501 (c) (6) 20000 Internships Dayton District Women's Golf Association 263 Regency Ridge Drive Dayton OH 45459 311354888 501 (c) (7) 16000 Internships Delaware State Golf Association 7234 Lancaster Pike Suite 302 B Hockessin DE 19707 516018790 501 (c) (7) 16000 Internships Delaware Women's Golf Association 7234 Lancaster Pike Suite 302 B Hockessin DE 19707 510273670 501 (c) (4) 6000 Internships Florida State Golf Association 12630 Telecom Drive Tampa FL 336370935 592171378 501 (c) (3) 24000 Internships Georgia State Golf Association 121 Village Parkway Building 3 Marietta GA 30067 581145042 501 (c) (3) 18000 Internships Golf Association of Michigan 24116 Research Drive Farmington Hills MI 48335 386105801 501 (c) (6) 12000 Internships Golf Association of Philadelphia 1974 Sproul Road Broomall PA 19008 231303024 501 (c) (7) 24000 Internships Greater Cincinnati Golf Association 9200 Montgomer Road Suite 24B Cincinnati OH 452427794 316051373 501 (c) (7) 12000 Internships Hawaii State Golf Association 98025 Hekaha Street Bld 2 Unit 204A Aiea HI 96701 990238385 501 (c) (7) 18000 Internships Hawaii State Junior Golf Association 4330 Kukui Grove Street Lihue HI 96766 990335776 501 (c) (3) 24000 Internships Houston Golf Association 5810 Wilson Road Suite 112 Humble TX 77396 741486171 501 (c) (3) 6000 Internships International Association of Golf Administrators 1974 Sproul Road Broomall PA 19008 411686399 501 (c) (6) 12000 Internships Idaho Golf Association PO Box 9958 Boise ID 837073958 237024930 501 (c) (7) 18000 Internships Indiana Golf Association PO Box 516 Franklin IN 46131 352015534 501 (c) (6) 16000 Internships Indiana Women's Golf Association PO Box 516 Franklin IN 46131 237332632 501 (c) (6) 6000 Internships Iowa Golf Association 1605 N Ankeny Blvd Suite 210 Ankeny IA 50023 421203480 501 (c) (4) 24000 Internships Junior Golf Association of Arizona 10888 North 19th Avenue Phoenix AZ 850294905 860464216 501 (c) (3) 6000 Internships Kansas City Golf Association 7451 Switzer Street Suite 100 Shawnee KS 66203 440642880 501 (c) (4) 24000 Internships Kansas Golf Association 1201 Wakaruse Drive Suite B5 Lawrence KS 66049 480849570 501 (c) (4) 20000 Internships Kentucky Golf Association Golf House Kentucky 1116 Elmore Just Drive Louisville KY 40245 237150508 501 (c) (6) 20000 Internships Keystones Premier Golf Association 352 Dogwood Drive Delmont PA 15626 251634550 501 (c) (6) 6000 Internships Legends Junior Tour 2909 Cole Avenue Suite 305 Dallas TX 75204 752829588 509 (a) (2) 6000 Internships Long Island Golf Association 114 Old Country Road Suite LL80 Mineola NY 11501 112996300 501 (c) (4) 8000 Internships Louisana Golf Association 1003 Hugh Wallis Road S Suite A2 Lafayette LA 70508 726035874 501 (c) (4) 24000 Internships Maine State Golf Association 58 Val Halla Road Cumberland ME 04021 010488811 501 (c) (4) 20000 Internships Maryland State Golf Association Emich House Commercentre East Ste 145 1777 Reisterstown Rd Baltimore MD 21208 521326177 501 (c) (3) 8000 Internships Massachusetts Golf Association 300 Arnold Palmer Boulevard Norton MA 02766 042487562 501 (c) (3) 12000 Internships Metropolitan Amateur Golf Association 11777 Clayton Road St Louis MO 63131 431631448 501 (c) (4) 14000 Internships Metropolitan Golf Association 49 Knollwood Road Elmsford NY 10523 134109121 501 (c) (6) 16000 Internships Metropolitan Golf Association Foundation 49 Knollwood Road Elmsford NY 10523 133637689 501 (c) (3) 6000 Internships Miami Valley Golf Association 263 Regency Ridge Drive Dayton OH 45459 311437550 501 (c) (4) 22000 Internships Middle Atlantic Golf Association PO Box 3040 Gaithersburg MD 20885 521701359 501 (c) (6) 6000 Internships Minnesota Golf Association 6550 York Ave So Suite 211 Edina MN 55435 510152269 501 (c) (6) 22000 Internships Minnesota Womens Golf Association 6550 York Ave So Suite 211 Edina MN 55435 416023222 501 (c) (7) 8000 Internships Mississippi Golf Association 400 Clubhouse Drive Jackson MS 39208 630977191 501 (c) (4) 12000 Internships Mississippi Junior Golf Foundation 400 Clubhouse Drive Jackson MS 39208 640943460 501 (c) (3) 12000 Internships Missouri Golf Association PO Box 104164 Jefferson City MO 65110 431601005 501 (c) (4) 6000 Internships Missouri Junior Golf Foundation PO Box 104164 Jefferson City MO 65110 431820245 501 (c) (3) 6000 Internships Missouri Women's Golf Association PO Box 104164 Jefferson City MO 65110 431611467 501 (c) (3) 8000 Internships Montana State Golf Association PO Box 4306 Helena MT 59604 237025168 501 (c) (3) 10000 Internships Nebraska Golf Association 6618 South 118th Street Omaha NE 68137 237073030 501 (c) (4) 18000 Internships Nebraska Women's Amateur Golf Association 6618 South 118th Street Omaha NE 68137 237421608 501 (c) (7) 14000 Internships New Hampshire Golf Association 56 South State Street PO Box 2348 Concord NH 03301 020361092 501 (c) (6) 14000 Internships New Jersey State Golf Association 3 Golf Drive Suite 206 Kenilworth NJ 07033 226046575 501 (c) (6) 22000 Internships New York State Golf Association PO Box 15333 Syracuse NY 132150333 160866643 501 (c) (4) 12000 Internships North Central Pennsylvania Golf Association 545 Larch Road Sunbury PA 17801 232857964 501 (c) (4) 6000 Internships North Dakota Golf Association PO Box 452 Bismarck ND 58502 456023238 501 (c) (6) 10000 Internships Northern California Golf Association PO Box NCGA Pebble Beach CA 93953 941371594 501 (c) (6) 24000 Internships Northern Nevada Junior Golf Association PO Box 5607 Reno NV 89513 880301583 501 (c) (3) 6000 Internships Northern Ohio Golf Association One Golfview Lane North Olmsted OH 44070 340149890 501 (c) (6) 12000 Internships Ohio Golf Association 1570 West First Avenue Columbus OH 43212 311080373 501 (c) (7) 14000 Internships Oklahoma Golf Association 2800 Coltrane Place Suite 2 Edmond OK 73034 260074714 501 (c) (4) 10000 Internships Oregon Golf Association 2840 Hazelnut Drive Woodburn OR 97071 232743830 501 (c) (6) 24000 Internships Oregon Junior Golf Association 2840 Hazelnut Drive Woodburn OR 97071 943091689 501 (c) (3) 6000 Internships Pacific Women's Golf Association 3101 Sunset Boulevard Suite 1 E Rocklin CA 95677 770044709 501 (c) (7) 18000 Internships Pennsylvania Golf Association 1974 Sproul Road Broomall PA 19008 231999959 501 (c) (6) 10000 Internships Puerto Rico Golf Association Paradise Commercial Center 264 Matadero St Suite 11 San Juan PR 00920 660276473 6000 Internships Rhode Island Golf Association One Button Hole Drive Suite 2 Providence RI 02909 222500471 501 (c) (4) 8000 Internships Rhode Island Golf Foundation Button Hole One Button Hole Drive Suite 1 Providence RI 02909 050497481 501 (c) (3) 10000 Internships Rochester District Golf Association 2024 W Henrietta Rd Suite 5H Rochester NY 14623 161218400 501 (c) (6) 8000 Internships South Carolina Golf Association PO Box 286 Irmo SC 29063 570563360 501 (c) (4) 6000 Internships South Dakota Golf Association 4809 West 41st Street Suite 202 Sioux Falls SD 57106 460310847 501 (c) (4) 10000 Internships South Dakota Junior Golf Foundation 4809 West 41st Street Suite 202 Sioux Falls SD 57106 460449824 501 (c) (4) 10000 Internships Southern California Golf Association Youth on Course 3740 Cahuenga Blvd Studio City CA 91604 953858373 501 (c) (3) 16000 Internships Southern California Golf Association 3740 Cahuenga Blvd Studio City CA 91604 951240720 501 (c) (6) 24000 Internships Southern Nevada Golf Association 8020 West Sahara Avenue Suite 200 Las Vegas NV 89117 880134324 501 (c) (4) 22000 Internships Sun County Amateur Golf Association 2316 Southern Blvd Suite D Rio Rancho NM 87124 850250912 501 (c) (7) 24000 Internships Tennessee Golf Association 400 Franklin Road Franklin TN 37069 621049477 501 (c) (4) 24000 Internships Texas Golf Association 2909 Cole Avenue Suite 305 Dallas TX 75204 750715222 501 (c) (4) 24000 Internships Texas Golf Association South Region 5810 Wilson Road Suite 108 Humble TX 77396 750715222 501 (c) (4) 24000 Internships Texas Golf Association Womens Operations 2909 Cole Avenue Suite 305 Dallas TX 75204 760294765 501 (c) (3) 20000 Internships The Womens Golf Alliance c/o Arizona Womens Golf Association 141 East Palm Lane No 210 Phoenix AZ 850041555 860342075 501 (c) (7) 6000 Internships Toledo District Golf Association 5533 Southwyck Blvd Suite 204 Toledo OH 43614 237430259 501 (c) (4) 8000 Internships Utah Golf Association 4444 S 700 E Suite 105 Salt Lake City UT 84107 870271572 501 (c) (7) 16000 Internships Utah Golf Association Womens Division 4444 S 700 E Suite 105 Salt Lake City UT 84107 870271572 501 (c) (7) 16000 Internships Utah Junior Golf Association PO Box 1577 American Fork UT 84003 870418413 501 (c) (3) 12000 Internships Vermont Golf Association PO Box 1612 Station A Rutland VT 05701 030289304 501 (c) (7) 12000 Internships Virginia State Golf Association 600 Founders Bridge Boulevard Midlothian VA 23113 540736931 501 (c) (4) 30000 Internships Washington Metropolitan Golf Association PO Box 3189 Gaithersburg MD 20885 541219991 501 (c) (3) 6000 Internships Washington State Golf Association 1010 South 336th Street Suite 310 Federal Way WA 98003 911432298 501 (c) (4) 24000 Internships West Virginia Golf Association 2115 Charleston Town Center Charleston WV 25389 550592904 501 (c) (4) 24000 Internships West Virginia Golf Foundation 2115 Charleston Town Center Charleston WV 25389 550769677 501 (c) (3) 18000 Internships Westchester Golf Association 49 Knollwood Road Suite 220 Elmsford NY 10523 134091763 501 (c) (4) 8000 Internships Western Pennsylvania Golf Association 324 Fourth Street Pittsburgh PA 15238 250992795 501 (c) (6) 8000 Internships Wisconsin State Golf Association 11350 W Theo Trecker Way West Allis WI 53214 391092159 501 (c) (6) 14000 Internships Wisconsin Womens Golf Association 11350 W Theo Trecker Way West Allis WI 53214 392028967 501 (c) (7) 6000 Internships Womens Golf Association of Massachusetts 300 Arnold Palmer Boulevard Norton MA 02766 222691109 501 (c) (7) 20000 Internships Womens Metropolitan Golf Association 49 Knollwood Road Elmsford NY 10523 131484295 501 (c) (7) 24000 Internships Womens Southern California Golf Association 402 W Arrow Highway Suite 10 San Dimas CA 91773 956091889 501 (c) (3) 24000 Internships Wyoming State Golf Association 1779 Eagle Crest Court Laramie WY 82072 742445131 501 (c) (4) 12000 Internships Auburn University 208 MW Smith Hall Auburn AL 36849 636000724 115 (a) 8331 Turfgrass Research Clemson University 10 Silas N Pearman Blvd Clemson SC 29634 576000254 501 (c) (3) 17500 Turfgrass Research Colorado State University Johnson Hall Fort Collins CO 80523 846000545 3406 (g) (1) (A) 25000 Turfgrass Research Colorado State University Johnson Hall Fort Collins CO 80523 846000545 3406 (g) (1) (A) 16077 Turfgrass Research Kansas State University 10 Anderson Hall Manhattan KS 66506 480771751 501 (c) (3) 14964 Turfgrass Research Kansas State University 10 Anderson Hall Manhattan KS 66506 480771751 501 (c) (3) 25000 Turfgrass Research National Turfgrass Evaluation Program BARC West Bldg 005 Room 307 Beltsville MD 20705 320218619 501 (c) (6) 30000 Turfgrass Research National Turfgrass Federation BARC West Bldg 001 Room 245 Beltsville MD 20705 320218619 501 (c) (6) 20000 Turfgrass Research North Carolina State University Office of Contracts and Grants Box 7214 2701 Sullivan Dr Raleigh NC 276957214 566000756 115 (a) 23200 Turfgrass Research Oklahoma State University Grants and Contract Office PO Box 645 Stillwater OK 74078 736017987 115 (a) 20000 Turfgrass Research Oklahoma State University PO Box 645 Stillwater OK 74076 736017987 115 (a) 30000 Turfgrass Research Oklahoma State University 358 Agriculture Hall Stillwater OK 74078 736017987 115 (a) 20000 Turfgrass Research Oregon State University PO Box 1086 Corvallis OR 973391086 481278540 115 (a) 7767 Turfgrass Research Purdue University 23510 Network Place Chicago IL 606731235 356002041 509 (a) (1) 9099 Turfgrass Research Purdue University 23510 Network Place Chicago IL 606731235 356002041 509 (a) (1) 25000 Turfgrass Research Regents of the University of California 1127 Hinderaker Hall Riverside CA 92521 956006142 501 (c) (3) 26109 Turfgrass Research Regents of the University of Minnesota 450 McNamara Alumni Center Minneapolis MN 55455 416007513 170 (a) (1) 10000 Turfgrass Research Regents of the University of Minnesota 450 McNamara Alumni Center Minneapolis MN 55455 416007513 170 (a) (1) 25005 Turfgrass Research Regents of the University of Minnesota NW 5957 PO Box 1450 Minneapolis MN 554855957 416007513 170 (a) (1) 10000 Turfgrass Research Regents of the University of Minnesota PO Box 1450 Minneapolis MN 554855957 416007513 170 (a) (1) 10000 Turfgrass Research Rutgers The State University Plant Sciences Department Foran Hall Box 231 New Brunswick NJ 08903 226001086 501 (c) (3) 10000 Turfgrass Research Rutgers The State University ASB III 3 Rutgers Plaza 2nd Floor New Brunswick NJ 089018559 226001086 501 (c) (3) 29986 Turfgrass Research Rutgers The State University ASB III 3 Rutgers Plaza 2nd Floor New Brunswick NJ 089018559 226001086 501 (c) (3) 18000 Turfgrass Research Rutgers The State University ASB III 3 Rutgers Plaza 2nd Floor New Brunswick NJ 089018559 226001086 501 (c) (3) 24595 Turfgrass Research Rutgers The State University 65 Davidson Road Piscataway NJ 08854 226001086 501 (c) (3) 9786 Turfgrass Research Texas A and M University Texas AgriLife Research 2147 TAMU College Station TX 778432147 741238434 501 (c) (3) 20000 Turfgrass Research Texas A and M University Contracts and Grants Office 2147 TAMU College Station TX 778432147 741238434 501 (c) (3) 10000 Turfgrass Research Texas A and M University Texas AgriLife Research 2147 TAMU College Station TX 778432147 741238434 501 (c) (3) 14144 Turfgrass Research Texas A and M University 400 Harvey Mitchell Pkwy South College Station TX 77845 742847483 501 (c) (3) 29804 Turfgrass Research The Research Foundation for SUNY Cash Receipts Department PO Box 9 Albany NY 12201 150532081 501 (c) (3) 29997 Turfgrass Research University of Arizona School of Plant Sciences Forbes 303B Tucson AZ 85721 866004791 115 (a) 15000 Turfgrass Research University of Arizona 1303 E University Blvd Tucson AZ 857190521 866004791 115 (a) 26378 Turfgrass Research University of Florida 302 Tigert Hall Gainesville FL 326113001 596002052 501 (c) (3) 30000 Turfgrass Research University of Florida PO Box 113001 Gainesville FL 326113001 596002052 501 (c) (3) 8630 Turfgrass Research University of Georgia Crop Soil Sciences Dept at Tifton PO Box 748 Tifton GA 31793 586001998 501 (c) (3) 10000 Turfgrass Research University of Georgia Research Foundation Boyd Grad Studies Research Center 6th Floor Athens GA 306027411 586001998 501 (c) (3) 10000 Turfgrass Research University of Illinois PO Box 4610 Springfield IL 618204610 376006007 501 (c) (3) 28722 Turfgrass Research University of Kentucky U of Kentuck Research Foundation c o PNC Bank PO Box 93113 Cleveland OH 44193 616033693 501 (c) (3) 20000 Turfgrass Research University of Massachusetts Butterfield Terrace Research Bldg Amherst MA 010039242 043167352 501 (c) (1) 25000 Turfgrass Research University of Missouri PO Box 807012 Kansas City MO 641807012 426004224 115 (a) 21513 Turfgrass Research University of Missouri PO Box 807012 Kansas City MO 641807012 426004224 115 (a) 9988 Turfgrass Research University of Missouri PO Box 807012 Kansas City MO 641807012 426004224 115 (a) 10000 Turfgrass Research University of Missouri PO Box 807012 Kansas City MO 641807012 426004224 115 (a) 17400 Turfgrass Research University of Nebraska Office of Sponsored Programs 312 N 14th Street Alexander West Lincoln NE 685880430 470049123 501 (c) (3) 30000 Turfgrass Research University of Nebraska 151 Whittier Research Center Lincoln NE 685830861 470049123 501 (c) (3) 15080 Turfgrass Research University of Nebraska 312 N 14th Street Lincoln NE 685880430 470049123 501 (c) (3) 21092 Turfgrass Research University of Rhode Island Accounts Payable 70 Lower College Rd Kingston RI 028811967 056000522 501 (c) (3) 14541 Turfgrass Research USDA ARS 141 Experiment Station Road PO Box 225 Stoneville MS 38776 720564834 Federal Agency 20000 Turfgrass Research USDA ARS 1001 Holleman Drive East College Station TX 778404117 720564834 Federal Agency 13825 Turfgrass Research Utah State University 2400 Old Main Hill Logan UT 843222400 876000528 501 (c) (3) 25000 Turfgrass Research World Golf Foundation Inc One World Golf Place St Augustine FL 32092 592998925 501 (c) (3) 100000 World Golf Hall of Fame Colorado Golf Association 5990 Greenwood Plaza Blvd Suite 105 Greenwood Village CO 801114749 841248840 501 (c) (3) 9000 Stem/Research Internship Golf Association of Philadelphia 1974 Sproul Road Suite 400 Broomall PA 19008 231303024 501 (c) (7) 9000 STEM/Research Internship Virginia State Golf Association 600 Founders Bridge Boulevard Midlothian VA 23113 540736931 501 (c) (4) 9000 STEM/Research Internship Washington State Golf Association 1010 South 336th Street Suite 310 Federal Way WA 98003 911432298 501 (c) (4) 9000 STEM/Research Internship Southern California Golf Association 3740 Cahuenga Blvd Studio City CA 916043502 951240720 501 (c) (6) 9000 STEM/Research Internship Texas Golf Association North Region 2909 Cole Avenue Suite 305 Dallas TX 75204 750715222 501 (c) (4) 9000 STEM/Research Internship Chicago District Golf Association 11855 Archer Avenue Lemont IL 60439 360898927 501 (c) (3) 9000 STEM/Research Internship 71 113 Schedule I, Part I, Line 2 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. X X X 1 1 X X X X 1 1 0 0 0 0 0 0 0 Mike Davis Executive Director 623700 0 0 0 15177 0 28266 0 16643 0 683786 0 0 0 James Noel Assistant Secretary and Chief Legal Officer thru 1-2014 68750 0 0 0 207331 0 7176 0 4063 0 287320 0 0 0 Kathryn Carson Assistant Secretary and Chief Legal Officer 168750 0 0 0 6708 0 10063 0 6603 0 192124 0 0 0 Terence Brady Assistant Treasurer and Managing Director, Finance 250000 0 0 0 6284 0 17500 0 23491 0 297275 0 0 0 Michael Butz Senior Managing Director 433500 0 0 0 61626 0 77710 0 25073 0 597909 0 0 0 Sarah Hirshland Senior Managing Director 420000 0 0 0 9053 0 33161 0 24421 0 486635 0 0 0 John Bodenhamer Senior Managing Director 393000 0 0 0 10336 0 28542 0 24398 0 456276 0 0 0 Rand Jerris Senior Managing Director 380000 0 0 0 6805 0 37994 0 25073 0 449872 0 0 0 Jeff Hall Managing Director, Rules & Competitions 236875 0 0 0 21716 0 34936 0 24328 0 317855 0 0 0 Jessica Carroll Managing Director, Information & Digital Technologies 249273 0 0 0 -941 0 38994 0 24298 0 311624 0 0 0 Kimberly Erusha Managing Director, USGA Green Section 229143 0 0 0 610 0 62432 0 18018 0 310203 0 0 0 Steven Edmonson Managing Director, Handicap, Course Rating, and GHIN 217350 0 0 0 39870 0 26612 0 24300 0 308132 0 0 0 Jane Swiggett Managing Director Human Resources thru 8-6-13 191552 0 0 0 107057 0 67214 0 23540 0 389363 0 7213 0 Joe Goode Managing Director, Communications 283000 0 0 0 7149 0 20681 0 23599 0 334429 0 0 0 Mark Carlson Director, Broadcasting thru 4-1-13 98822 0 0 0 184739 0 9286 0 23091 0 315938 0 0 0 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. X 470 0 See M Part II X 0 See M Part II 0 0 1 0 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. 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.