2012-02-17T15:29:03-07:00 2011-11-30 990 2010-12-01 131427105 UNITED STATES GOLF ASSOCIATION UNIT 9082342300 77 Liberty Corner Road Far Hills NJ 079310708 pamela martin 9082342300 2012-02-17 2010 2016-02-24 21:20:13Z Mike Davis 77 Liberty Corner Road Far Hills NJ 079310708 264436913 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 15 361 1300 1149820 857714 11526265 13257782 104442540 108272557 12844072 25013829 2753609 8530673 131566486 155074841 6379379 966504 0 0 40967196 40372980 98642 116338 2863180 54495067 80324356 101940284 121780178 29626202 33294663 292007755 300810069 60328680 63594363 231679075 237215706 X 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. 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 and celebrates the history of the game. 1 0 61990223 0 87033937 USGA Championships, including broadcasts - Each year the USGA conducts the U.S. Open, U.S. Women's Open and Senior Open, which include amateur golfers and professional golfers from around the world. Each year, the USGA also conducts ten national amateur golf championships. In 2011, over 33,500 people competed in these USGA championships. Additionally, tens of thousands attended these USGA championships as spectators. By exposing the public to these USGA championships through various spectator packages and through extensive broadcasts, the USGA promotes worldwide interest in the game of golf, educates the public about the rules of golf, and encourages public participation in the game. The USGA also sponsors teams for several international amateur golf championships. 9632740 0 9800479 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 publications about the rules of golf and the USGA championships. The USGA also provides an on-line newsletter and access to the USGA's websites which include information on a wide variety of golf topics. In 2012, over 665,000 people opted to enroll in the USGA Members Program. 6943001 277673 2092632 USGA Green Section - Each year USGA agronomists provide turfgrass advisory services ("TAS") to golf clubs and golf courses throughout the United States and abroad. In 2011, over 1,300 clubs and courses received TAS consultations. The USGA Green Section also provides speakers, on-line publications and on-line conferences to educate interested parties about agronomic issues affecting the game of golf. Additionally, the USGA provides grants to colleges and universities to finance turfgrass and environmental research which may benefit golf courses and the environment. 27123534 688831 9345509 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. 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. The USGA supports grassroots golf programs such as junior programs for disadvantaged youth and accessible programs for physically challenged golfers. The USGA provides education and information through public service announcements, championship webcasts, internet content, publications and seminars. The USGA supports regional golf associations in their local efforts and provides grants to state and regional associations to fund internships to help administer their local programs. The USGA maintains a museum dedicated to the game's history. The USGA serves as caretaker and steward of the USGA's archive collection. 27123534 688831 9345509 105689498 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 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 1 0 0 0 0 1 588 0 1 361 1 1 1 1 CJ VI 0 0 0 1 1 0 0 0 1 1 0 X 15 15 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR AZ CA CO CT FL GA HI IL IN KS KY LA MA MD ME MI MN MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X Suzanne Colon 9082342300 United States Golf Association 77 Liberty Corner Road Far Hills NJ 079310708 James B Hyler Jr 30 X X 0 0 0 Glen D Nager 20 X X 0 0 0 Thomas J O'Toole Jr 15 X X 0 0 0 Geoffrey Y Yang 10 X X 0 0 0 Steven R Smyers 10 X X 0 0 0 Christie L Austin 10 X 0 0 0 Daniel B Burton 10 X 0 0 0 William W Gist IV DDS 10 X 0 0 0 William L Katz 10 X 0 0 0 Brigid Shanley Lamb 10 X 0 0 0 Christopher Liedel 10 X 0 0 0 Gene McClure 10 X 0 0 0 Edward G Michaels III 10 X 0 0 0 Diana M Murphy 10 X 0 0 0 James B Williams 10 X 0 0 0 Cameron Jay Rains 1 X X 0 0 0 John Y Kim 1 X X 0 0 0 Pat Kaufman 1 X 0 0 0 Michael Davis 40 X 440529 0 49312 David Fay 40 X 1551675 0 170611 Pamela Martin 40 X 280820 0 77929 James Noel 40 X 183366 0 20278 Michael Butz 40 X 426995 0 111511 Pete Bevacqua 40 X 372478 0 41051 Dick Rugge 40 X 439511 0 172037 Jane Swiggett 40 X 311365 0 99448 Barry Hyde 40 X 310739 0 34343 Kevin O'Connor 40 X 287062 0 68388 Reg Jones 40 X 246090 0 41114 4850630 0 886022 85 0 1 0 Infocision Management Corp 325 Springside Drive Akron OH 44333 Printing and fulfillment for USGA members 1461586 Graeme McDowell 3rd Floor Chiswick Gate 598-608 Chiswick High Road London UK UK W4 5RT Prize money - US Open champion 850500 Intelligencer Printing PO Box 1328 Lancaster PA 176081328 Printing services 690599 Attivio 275 Grove Street Suite3-101C Newton MA 02466 Rules application and search for USGA.org 670333 Blackbaud PO Box 930256 Atlanta GA 311930256 Team Approach/CRM for USGA members 607482 60 0 6487732 0 4000 0 6766050 0 13257782 Championships, including broadcast 711300 87033937 87033937 0 0 USGA Members Program 711300 9800479 9726019 74460 0 Handicap & GHIN services 711300 4679977 4670058 9919 0 Green Section services 711300 2092632 2092632 0 0 Equipment standards and testing 711300 1438400 1438400 0 0 3227132 2161691 1065441 0 108272557 5464200 0 0 5464200 0 0 0 0 1615666 0 0 1615666 0 0 0 0 0 0 0 0 0 0 122805467 64818 103199160 121496 19606307 -56678 19549629 0 0 19549629 0 0 0 0 0 0 0 0 0 0 0 0 12956423 6041416 6915007 6915007 0 0 0 0 0 0 0 155074841 114037744 1149820 26629495 740475 740475 0 0 226029 226029 0 0 2354747 1362304 992443 0 0 26289524 20038357 5464577 786590 4600425 3660390 798731 141304 5282223 4122897 1000359 158967 1846061 1455433 337639 52989 0 0 0 0 420828 330888 89813 127 132344 0 132344 0 0 0 0 0 116338 116338 819345 0 819345 0 7065869 6148303 727745 189821 799476 793035 6441 0 8432690 7154194 379599 898897 5034302 4282512 751790 0 0 0 0 0 3032779 2983179 49600 0 3218991 2726992 411407 80592 0 0 0 0 939199 755032 181908 2259 0 0 0 0 0 0 0 0 2695769 2594064 101705 0 1753849 1632633 119083 2133 Championship - prize money 14000000 14000000 0 0 Championships - other expenses 29263820 28990085 5960 267775 All other expenses 2715095 1692696 857011 165388 121780178 105689498 13227500 2863180 83518 42941 21789732 16439161 0 0 2271297 2148134 1365 0 0 0 130000 190000 405125 875544 8770056 9045185 51036153 30753721 22713426 20282432 189748321 178891809 45187218 72894863 0 0 0 0 907697 0 292007755 300810069 14791677 11946229 0 0 26610973 24544509 0 0 0 0 0 0 0 0 0 0 18926030 27103625 60328680 63594363 X 231679075 237165509 0 0 0 50197 231679075 237215706 292007755 300810069 X 33294663 -27758032 X 0 1 1 X 0 X 38205157 38549596 32440107 11526265 13257782 133978907 116710983 129142138 120302394 104249646 114037744 584442905 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 154916140 167691734 152742501 115775911 127295526 718421812 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 718421812 6366359 9819836 3704079 5497524 7079866 32467664 0 547834 169943 345222 857714 1920713 6366359 10367670 3874022 5842746 7937580 34388377 0 0 0 0 0 0 0 0 0 0 0 0 161282499 178059404 156616523 121618657 135233106 752810189 0.95432 0.9602 0.04568 0.0398 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X X X X 0 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 772634 772634 0 43214841 25004095 18210746 0 0 0 0 0 6901103 5620579 1280524 0 147575 129047 18528 20282432 0 0 Equity fund partnership 7782615 F Absolute return hedge fund 10599781 F Absolute return hedge fund 4456418 F Absolute return hedge fund 8383501 F Long/short hedge fund of funds 23463944 F Multi-strategy hedge fund 4222954 F Infrastructure hedge fund 8329451 F Private equity fund of funds 5656199 F 72894863 0 Postretirement benefit obligations, 0 in excess of plan assets 27103625 27103625 155074841 121780178 33294663 -17343685 0 0 0 -10414348 -27758033 5536630 137477705 0 1346521 0 6126850 7473371 130004334 0 25070507 25070507 155074841 128434204 1346521 0 0 6126850 7473371 120960833 819345 0 819345 121780178 SchD_P03_S00_L01 Schedule D, Part III, Line 1 The museum and archives collection includes graphics, books and golf memorabilia. The collection is held for public exhibition, education and research. No value is assigned to the collection in the statements of financial position. SchD_P03_S00_L04 Schedule D, Part III, Line 4 The USGA maintains a museum dedicated to game's history. Additionally, the USGA serves as the caretaker and steward for the USGA's archive collection. 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. Portions of the archives collection travel across the country to USGA championship sites, member clubs, and national and local museums and libraries. Also, a comprehensive website enables photos and videos to be shared with a wide audience. SchD_P05_S00_L04 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. SchD_P07_S00_L00 Schedule D, Part VII Investments are valued in accordance with FASB Accounting Standards Codification 820, "Fair Value Measurements", which establishes a three level hierarchy for fair value measurements. Under this hierarchy, Level 3 investments are defined as those inputs that are unobservable and reflect management's best estimates of what market participants would use as fair value. The USGA has determined that its alternative investments, including hedge funds, should be classified as Level 3 investments. SchD_P10_S00_L02 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 $297 and $0 were paid on unrelated business income in 2011 and 2010, 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. SchD_P11_S00_L04 Schedule D, Part XI, Line 4 On the audited financial statements, unrealized gains (losses) on investments are netted against investment income, realized gains (losses) and investment management fees. On the audited financial statements, the net figure is recorded as an increase or (decrease) in net assets. SchD_P11_S00_L08 Schedule D, Part XI, Line 8 Loss on forgiveness of affiliate debt of $2,548,292; partially offset by transfer of assets from affiliate upon dissolution of $109,411. The effect of changes to unfunded postretirement benefit obligations of $7,975,467. On the audited financial statements, these expenses are recorded as an increase or (decrease) in net assets. SchD_P12_S00_L02d Schedule D, Part XII, Line 2d $6,041,416 is cost of goods sold, as per Part VIII, line 10b. On the audited financial statements these expenses are program service expenses. $85,434 is loss on disposal of a server. SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Investment income of $5,464,200, as per Part VII, Line 3. And realized gains on sales of investments of $19,606,307 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. SchD_P13_S00_L02d Schedule D, Part XIII, Line 2d $6,041,416 is costs of goods sold, as per Part VIII, line 10b. On the audited financial statements these expenses are program service expenses. $85,434 is loss on disposal of server. 1 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Equipment Standards Forum - travel and meeting expenses 6694 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Turfgrass Advisory Service - travel 13966 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Broadcast of USGA championships, including U.S. Open 0 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Mexican National Golf Course Superintendents Conference - travel 736 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Mexican Golf Federation National Amateur - travel 251 North America (including Canada and Mexico, but not the United States) 0 0 Program Services World Amateur Team Championship - 2016 site visit - travel 1302 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Manitoba Turf Conference - travel 1004 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Ontario Turf Conference - travel 392 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Canadian Golf Course Superintendents Association - travel 1296 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Quebec Golf Course Superintendents Association seminar - travel 248 North America (including Canada and Mexico, but not the United States) 0 0 Program Services ISHA Annual conference - travel 2098 East Asia and the Pacific 0 0 Program Services Broadcast of USGA championships, including U.S. Open 0 East Asia and the Pacific 0 0 Program Services International qualifying for the U.S. Open - travel, course rental, and other expenses associated with conducting an international qualifying site in Japan. 80444 East Asia and the Pacific 0 0 Program Services World Amateur Team Championship - 2014 site visit - travel 591 East Asia and the Pacific 0 0 Program Services Handicap meeting - travel 9660 East Asia and the Pacific 0 0 Program Services International broadcast meetings - travel 7268 East Asia and the Pacific 0 0 Program Services Course rating seminars - travel 3501 Europe (including Iceland and Greenland) 0 0 Program Services Broadcast of USGA championships, including U.S. Open 0 Europe (including Iceland and Greenland) 0 0 Program Services Olympic Bid - travel and other expenses associated with request to the IOC to include golf in the 2016 Olympics. 367055 Europe (including Iceland and Greenland) 0 0 Program Services Official Golf World Rankings - service fee 28582 Europe (including Iceland and Greenland) 0 0 Program Services Walker Cup - travel 197488 Europe (including Iceland and Greenland) 0 0 Program Services International qualifying for the U.S. Open - travel, course rental, and other expenses associated with conducting international qualifying in the UK. 96745 Europe (including Iceland and Greenland) 0 0 Program Services British Open and Women's British Open - travel 45698 Europe (including Iceland and Greenland) 0 0 Program Services Joint Rules of Golf Committee meeting - travel 49201 Europe (including Iceland and Greenland) 0 0 Program Services Quadrennial Rules Conference - travel 31982 Europe (including Iceland and Greenland) 0 0 Program Services Joint Equipment Standards Committee meeting - travel 15354 Europe (including Iceland and Greenland) 0 0 Program Services Memorial service - travel 2409 Europe (including Iceland and Greenland) 0 0 Program Services World Amateur Team Championship - 2012 site visit - travel 28968 Europe (including Iceland and Greenland) 0 0 Program Services World Amateur Golf Rankings - travel 6378 Europe (including Iceland and Greenland) 0 0 Program Services International broadcast meetings - travel 20229 Europe (including Iceland and Greenland) 0 0 Program Services Corporate Partner meetings with RBS & Rolex - travel 24714 Middle East and North Africa 0 0 Program Services Broadcast of USGA championships, including U.S. Open 0 Russia and the newly independent States 0 0 Program Services Broadcast of USGA championships, including U.S. Open 0 Sub-Saharan Africa 0 0 Program Services Broadcast of USGA championships, including U.S. Open 0 South America 0 0 Program Services World Amateur Team Championship - 2016 site visit - travel 17072 0 0 1061326 East Asia and the Pacific Relief donation to Japan 100000 Check East Asia and the Pacific Relief donation to Australia 75000 Check North America (including Canada and Mexico, but not the United States) Junior golf 50000 Check 3 0 1 0 0 0 1 0 SchF_P01_S00_L02 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. SchF_P01_S00_L03 Schedule F, Part I, Line 3 In addition to the activities listed, the USGA owns investments 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 1 Thompson Habib and Denison Inc 80 Hayden Avenue Suite 300 Lexington MA 02421 The USGA Members Program collects dues, a portion of which is recognized as contributions. Thompson Habib provides advice only with respect to marketing strategies and the design of membership solicitations for the USGA Members Program. 0 0 107318 -107318 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 9020 -9020 0 116338 -116338 All States SchG_P01_S00_L02biv Schedule G, Part I, Line 2b(iv) Thompson Habib and Dentino provide advice only for the 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 Arkansas State Golf Association 3 Eagle Hill Court Suite B Little Rock AR 72210 710470120 501 (c)(3) 10000 Junior golf Colorado Golf Association 5990 Greenwood Plaza Blvd Suite 130 Greenwood Village CO 80111 841248840 501 (c)(3) 20000 Junior golf Columbia Golf Foundation 105 W Green Meadows Apt 8 Columbia MO 65203 270623644 501 (c)(3) 10000 Junior golf Fairway Foundation PO Box 80658 Minneapolis MN 55408 411755540 501 (c)(3) 10000 Junior golf First Green Foundation Glendale CC 13440 Main St Bellevue WA 98005 113733316 501 (c)(3) 10000 Junior golf Georgia State Golf Association 121 Village Parkway Building 3 Marietta GA 30067 581145042 501 (c)(3) 10000 Junior golf Golf Coaches Association of America 1225 West Main Street Suite 110 Norman OK 73069 561237173 501 (c)(3) 10000 Junior golf Gulf Coast Golf Foundation PO Box 1914 Biloxi MS 39533 204250206 501 (c)(3) 10000 Junior golf Indiana Golf Foundation Inc PO Box 516 Franklin IN 46131 352145820 501 (c)(3) 10000 Junior golf Las Cruces Jr Golf Association Inc 1911 San Fernando Drive Las Cruces NM 88011 270349796 501 (c)(3) 20000 Junior golf Mongtomery County Revenue Authority 101 Monroe Street Suite 410 Rockville MD 20850 520694793 Government Entity 10000 Junior golf Nicklaus Childrens Health Care FND Inc 1177 US Highway 1 Suite 303 N Palm Beach FL 33408 571154352 501 (c)(3) 10000 Junior golf Northern California GA Foundation 3200 Lopez Road Pebble Beach CA 93953 943108575 501 (c)(3) 20000 Junior golf Pikes Peak Golf Links 103 East Cheyenne Road Colorado Springs CO 80906 208128551 501 (c)(3) 20000 Junior golf Pittsburgh Youth Golf Foundation 1433 Browning Road Pittsburgh PA 15206 251655014 501 (c)(3) 10000 Junior golf Reaching Out For Kids Inc 237 Baxter Avenue Cincinnati OH 45220 010831771 501 (c)(3) 10000 Junior golf South Carolina Jr Golf Foundation PO Box 186 Irmo SC 29063 571021847 501 (c)(3) 20000 Junior golf Southern California GA Foundation 3740 Cahuenga Blvd Studio City CA 91604 953858373 501 (c)(3) 20000 Junior golf Tennessee Golf Association Inc 400 Franklin Road Franklin TN 37069 621049477 501 (c)(3) 10000 Junior golf Utah Section PGA 580 West 3300 South Salt Lake City UT 84115 870676350 501 (c)(3) 10000 Junior golf Virginia State GA Foundation Inc 600 Founders Bridge Blvd Midlothian VA 23113 541870905 501 (c)(3) 20000 Junior golf West Virginia Golf Foundation PO Box 2748 Charleston WV 25330 550769677 501 (c)(3) 20000 Junior golf Environmental Turf Sciences 11141 Georgia Avenue Suite 208 Wheaton MD 20902 858507775 Commercial Business 9420 Turfgrass research Michigan State University Dept of Plant Pathology 102 CIPS East Lansing MI 48824 386005984 501 (c)(3) 32184 Turfgrass research Oklahoma State University Oklahoma State University 368 Ag Hall Stillwater OK 74078 736017987 115 (a) 10000 Turfgrass research Oklahoma State University 127 Noble Research Center Stillwater OK 74078 736017987 115 (a) 14304 Turfgrass research Oklahoma State University Dept of Horticulture and LA 355B Agrilcultural Hall Stillwater OK 74078 736017987 115 (a) 10000 Turfgrass research Pennsylvania State University Penn State Berks Campus 111 Luerssen Bldg Reading PA 19610 246000376 501 (c)(3) 12750 Turfgrass research Rutgers University 59 Dudley Road Foran Hall 201B New Brunswick NJ 08901 226001086 501 (c)(3) 43000 Turfgrass research University of Arkansas Dept of Horticulture 308 Plant Science Bldg Fayetteville AR 72701 716003252 501 (c)(3) 8050 Turfgrass research University of California Riverside Dept of Botany and Plant Sciences Riverside CA 92521 956006142 501 (c)(3) 17734 Turfgrass research University of Florida PO Box 110620 Building 970 Gainesville FL 32611 596002052 501 (c)(3) 19488 Turfgrass research University of Massachusetts Dept of Plant Soil Insect Sciences 12F Stockbridge Hall Amherst MA 01003 043167352 501 (c)(1) 38444 Turfgrass research USDA Agricultural Research Center Soil Drainage Research Unit 580 Woody Hayes Drive Columbus OH 43210 720564834 Federal Agency 30000 Turfgrass research North Carolina State University Department of Plant Pathology Campus Box 7616 Raleigh NC 27695 566000756 115(a) 10000 Turfgrass research Clemson University Deparment of Horticulture PO Box 340375 Clemson SC 29634 676000254 501 (c)(3) 13000 Turfgrass research University of Rhode Island Department of Plant Sciences 9 East Alumni Avenue Suite 7 Kingston RI 02881 056000522 501 (c)(3) 10000 Turfgrass research 31 6 SchI_P01_S00_L02 Schedule I, Part I, Line 2 The USGA provides grants to junior golf programs located throughout the United States, as well as to golf training facilities and 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 monitors 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 organization, detail 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 0 1 X X X X X X 1 1 0 0 0 0 0 0 0 Michael Davis 350666 0 75000 0 14863 0 34491 0 14821 0 489841 0 0 0 David Fay 688659 0 20000 0 843016 0 152761 0 17850 0 1722286 0 0 0 Pamela Martin 250510 0 15000 0 15310 0 69333 0 8596 0 358749 0 0 0 James Noel 173510 0 0 0 9856 0 10769 0 9509 0 203644 0 0 0 Michael Butz 394665 0 15000 0 17330 0 89750 0 21761 0 538506 0 0 0 Pete Bevacqua 335960 0 18500 0 18018 0 19290 0 21761 0 413529 0 0 0 Dick Rugge 396203 0 20000 0 23308 0 150909 0 21128 0 611548 0 0 0 Jane Swiggett 233477 0 15000 0 62888 0 85782 0 13666 0 410813 0 0 0 Kevin O'Connor 250510 0 25000 0 11552 0 52719 0 15669 0 355450 0 0 0 Barry Hyde 268994 0 25000 0 16745 0 25719 0 8624 0 345082 0 0 0 Reg Jones 230970 0 15000 0 120 0 20155 0 20959 0 287204 0 0 0 SchJ_P01_S00_L01a 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. No other first class travel or charter travel is permitted or provided. (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. SchJ_P01_S00_L01b Schedule J, Part I, Line 1b (1.) The USGA has a written policy regarding use of corporate jet shares. The policy is strictly enforced. (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. SchJ_P01_S00_L04 Schedule J, Part I, Line 4 (1.) In calendar 2010, the USGA issued compensation defined as per line 4a. The compensation paid to Fay is included in other compensation on Schedule J, Part II, Column B. (2.) In calendar 2010, several people participated in a plan defined as per line 4b. This plan provides benefits to certain members of senior managment whose retirement benefits under the pension plan are otherwise subject to certain limitations imposed by the Internal revenue Service. Actuarial estimates for Davis, Fay, Martin, Butz, Bevacqua, Rugge, Swiggett, O'Connor, Hyde and Jones are included in deferred compensation on Schedule J, Part II, Column C. X 75 0 n/a 0 0 1 0 SchM_P01_S00_L00 Schedule M, Part I Number of contributions in Part I, lines 1 through 28, does not refer to the number of individual items donated. Rather, if a donor provides several items, that is considered one donation. Likewise, if a donor provides numerous shares of stock, that is considered one donation. SchM_P01_S00_L31 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 Managing Director of Finance before any such contribution can be accepted. Where appropriate, the Chief Legal Officer is consulted. SchM_P01_S00_L33 Schedule M, Part I, Line 33 As permitted under SFAS 116, the USGA chooses not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service. F990_P01_S00_L06 Form 990, Part I, Line 6 The estimate for volunteers represents people who serve on a USGA committee or USGA sub-committee. The estimate does not include the thousands of individuals who volunteer their time at USGA championships, and contribute toward the success of those USGA championships. F990_P03_S00_L02 Form 990, Part III, Line 2 The United States Golf Association Foundation ("USGA Foundation") is an affiliated organization. It's mission is to support the United States Golf Association ("USGA"). Until the spring of 2011, the USGA Foundation served as caretaker of the USGA's museum and archives collection. In the spring of 2011, the USGA Foundation transferred those responsibilities to the USGA, and submitted a Plan of Dissolution to the State of New York, where it was incorporated. Upon dissolution, all remaining assets and liabilities of the USGA Foundation were assumed by the USGA. It should be noted that the USGA already owned the building which houses the museum. And the USGA already owned the archives collection. So it was only the responsibility for running the museum and caring for the archives collection that were transferred. F990_P04_S00_L08 Form 990, Part IV, Line 8 The museum collection, consisting of graphics, books and other golf memorabilia, is owned by the USGA. F990_P06_S0A_L06 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.) F990_P06_S0A_L07a 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. F990_P06_S0B_L11a Form 990, Part VI, Section B, Line 11a The Federal Form 990 is compiled by USGA staff. After the Managing Director of Finance 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 the Assistant Treasurer and submitted to the IRS. F990_P06_S0B_L12c 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. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 On a periodic basis, the USGA does a thorough review of compensation for the Executive Director, the Managing Director of Finance, and the four Senior Managing Directors. 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. This thorough review was last completed, and documented, in October 2011. 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. F990_P06_S0B_L16b 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. F990_P06_S0C_L19 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; conflicts of interest policy. The USGA also makes its governing documents available to the public "upon request" at its headquarters location in New Jersey, during normal business hours. F990_P08_S00_L01g 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. F990_P11_S00_L05 Form 990, Part XI, Line 5 Loss on forgiveness of affiliate debt of $2,548,292; partially offset by transfer of assets from affiliate upon dissolution of $109,411. Effect of changes to unfunded postretirement benefit obligations of $7,975,467. Net unrealized losses on investments of $17,343,685. SchB_P02_S00_L00 Schedule B, Part II 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 non-cash donations are included on Schedule B. The United States Golf Association Foundation Inc 77 Liberty Corner Road Far Hills NJ 079310708 136188356 Promote and conserve golf. NY 501(c)(3) 11 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 The United States Golf Association Foundation Inc c 4000 The United States Golf Association Foundation Inc q 2548292 The United States Golf Association Foundation Inc r 109411 SchR_P05_S00_L02 Schedule R, Part V, Line 2 In April 2011, The United States Golf Association Foundation, Inc. ("USGA Foundation") ceased operations. In May 2011, the USGA Foundation submitted a request to the New York State Attorney General's office for approval of its dissolution. In June 2011, the members and the Board of Directors of the USGA Foundation approved its dissolution (as set forth in a Plan of Dissolution) and the USGA Executive Committee approved the foregivemeness of debt of $2,548,292 due from the USGA Foundation. In October 2011, the USGA Foundation transferred remaining net assets of cash and capital equipment, totaling $109,411, to the USGA. In January 2012, the Attorney General approved the Certificate of Dissolution for filing with the Department of State.