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Nonprofiteer
← CAROLINAS GOLF ASSOCIATION

Form 990 for tax year 2023

Filed by CAROLINAS GOLF ASSOCIATION.

Totals

Total revenue
$8,731,590
Total expenses
$7,884,901
Contributions and grants received
$333,224
Grants paid
$227,750
Program service revenue
$7,648,254
Investment income
$141,719
Other revenue
$608,393
Total assets, end of year
$8,102,946
Total liabilities, end of year
$332,748
Net assets or fund balances, end of year
$7,770,198
Program services expenses (Part IX)
$7,257,016
Management and general expenses
$600,097
Fundraising expenses
$27,788
Program service expenses (Part III)
$7,257,016

Program services were 92.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $77,330

  • 1f · All other contributions, gifts and grants

    $255,894

  • 2a · Program service revenue: Handicap Services

    total $4,597,675 · related or exempt $4,597,675

  • 2b · Program service revenue: Entry Fees

    total $2,859,242 · related or exempt $2,859,242

  • 2c · Program service revenue: USGA Fees

    total $191,337 · related or exempt $191,337

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $134,265 · excluded $134,265

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $385,939

  • 7b · Less cost or other basis and sales expenses

    securities $378,485

  • 7c · Gain or loss

    securities $7,454 · other assets $0

  • 7d · Net gain or loss

    total $7,454 · excluded $7,454

  • 10a · Gross sales of inventory

    $71,997

  • 10c · Net income from sales of inventory

    total $71,997 · related or exempt $71,997

  • 11a · Other revenue: Member Trips

    total $234,950 · related or exempt $234,950

  • 11b · Other revenue: Reimbursements

    total $147,932 · related or exempt $147,932

  • 11c · Other revenue: Marketing

    total $137,722 · unrelated business $137,722

  • 11d · All other revenue

    total $15,792 · related or exempt $15,792 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $536,396

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $227,750 · program services $227,750

  • 5 · Compensation of officers, directors and key employees

    total $220,569 · program services $40,266 · management and general $160,170 · fundraising $20,133

  • 7 · Other salaries and wages

    total $1,228,045 · program services $1,228,045

  • 8 · Pension plan contributions

    total $172,924 · program services $144,582 · management and general $25,939 · fundraising $2,403

  • 9 · Other employee benefits

    total $271,129 · program services $226,692 · management and general $40,669 · fundraising $3,768

  • 10 · Payroll taxes

    total $106,772 · program services $89,272 · management and general $16,016 · fundraising $1,484

  • 11c · Fees: accounting

    total $26,795 · management and general $26,795

  • 11f · Fees: investment management

    total $25,978 · management and general $25,978

  • 11g · Fees: other

    total $56,148 · program services $47,726 · management and general $8,422 · fundraising $0

  • 12 · Advertising and promotion

    total $12,571 · program services $10,685 · management and general $1,886

  • 13 · Office expenses

    total $158,678 · program services $134,876 · management and general $23,802

  • 14 · Information technology

    total $327,834 · program services $278,659 · management and general $49,175

  • 16 · Occupancy

    total $34,421 · program services $29,258 · management and general $5,163

  • 17 · Travel

    total $102,891 · program services $87,457 · management and general $15,434

  • 19 · Conferences, conventions and meetings

    total $361,166 · program services $306,991 · management and general $54,175

  • 22 · Depreciation, depletion and amortization

    total $101,705 · management and general $101,705

  • 23 · Insurance

    total $44,768 · management and general $44,768

  • 24a · Other expenses: GASC Expenses

    total $1,663,736 · program services $1,663,736

  • 24b · Other expenses: Prizes & Engravings

    total $1,130,904 · program services $1,130,904

  • 24c · Other expenses: Cart Fees

    total $730,478 · program services $730,478

  • 24d · Other expenses: All Other Expenses

    total $577,262 · program services $577,262

  • 24e · All other expenses

    total $302,377 · program services $302,377 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,201,784 · end of year $802,315

  • 2 · Savings and temporary cash investments

    beginning of year $1,064,083 · end of year $1,876,190

  • 4 · Accounts receivable

    beginning of year $48,194 · end of year $61,137

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $53,218 · end of year $53,218

  • 10a · Land, buildings and equipment: cost or other basis

    $3,646,795

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,290,500

  • 10c · Land, buildings and equipment, net

    beginning of year $2,436,660 · end of year $2,356,295

  • 12 · Investments: other securities

    beginning of year $2,405,587 · end of year $2,939,939

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $17,194 · end of year $13,852

  • 17 · Accounts payable and accrued expenses

    beginning of year $155,915 · end of year $181,225

  • 19 · Deferred revenue

    beginning of year $229,047 · end of year $141,460

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $13,405 · end of year $10,063

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $6,828,353 · end of year $7,770,198

Mission and programs · 2023

Mission

THE CGA IS A NON-PROFIT SERVICE ORGANIZATION THAT WAS FORMED IN 1909 TO CONDUCT CHAMPIONSHIPS AND TOURNAMENTS FOR AMATEUR GOLFERS IN NORTH AND SOUTH CAROLINA, ADMINISTER THE USGA HANDICAP SYSTEM IN THE CAROLINAS, AND SUPPORT ITS MEMBERSHIP OF MORE THAN 200,000 GOLFERS INTHE CGA'S 700 PLUS MEMBER CLUBS AND ASSOCIATIONS.

Activities or mission (Part I)

THE CGA IS A NON-PROFIT SERVICE ORGANIZATION THAT WAS FORMED IN 1909 TO CONDUCT CHAMPIONSHIPS AND TOURNAMENTS FOR AMATEUR GOLFERS IN NORTH AND SOUTH CAROLINA, ADMINISTER THE USGA HANDICAP SYSTEM IN THE CAROLINAS, AND SUPPORT ITS MEMBERSHIP OF MORE THAN 200,000 GOLFERS IN THE CGA'S 700 PLUS MEMBER CLUBS AND ASSOCIATIONS.

  • THE CGA CONDUCTS 35 MAJOR CHAMPIONSHIPS, INCLUDING THE 100+ YEAR-OLD CAROLINAS AMATEUR, AS WELL AS FOUR TEAM MATCHES AND QUALIFYING EVENTS FOR USGA CHAMPIONSHIPS. THESE SERVE TO IDENTIFY THE BEST PLAYERS IN THE CAROLINAS; BUT THE CGA TOURNAMENT SCHEDULE REACHES GOLFERS OF ALL ABILITIES. THE CGA ALSO CONDUCTS ONE-DAY HANDICAP TOURNAMENTS FOR PLAYERS OF ALL SKILL LEVELS, ONE-DAY SENIOR FOUR-BALL TOURNAMENTS, AND ONE-DAY EVENTS FOR JUNIOR AND WOMEN GOLFERS. THESE FUN EVENTS ATTRACT MORE THAN 14,000 ENTRIES A YEAR.

    Expenses $4,680,553 · Revenue $3,329,913

  • "CAROLINAS GOLF" MAGAZINE IS MAILED QUARTERLY FREE OF CHARGE TO MEMBERS OF CGA MEMBER CLUBS. CLUBS ARE ENCOURAGED TO SEND MEMBERSHIP ROSTERS (AND ANNUAL MEMBERSHIP ADDITIONS) TO THE CGA TO GET ISSUES OF "CAROLINAS GOLF" TO MEMBERS.

    Expenses $121,163

  • THE CGA ADMINISTERS THE USGA HANDICAP SYSTEM IN THE CAROLINAS BY OFFERING AN "ATCLUB" COMPUTERIZED SYSTEM WITH A TOP TOURNAMENT MANAGEMENT PACKAGE. THE CGA PIONEERED COMPUTERIZED HANDICAPS IN 1963 AND CONTINUES TO OFFER PREMIER SERVICES AT A LOW COST TO MEMBERS. THE CGA TRAINS AND EDUCATES ITS MEMBERS ON POLICIES AND PROCEDURES REGARDING THE USGA HANDICAPPING SYSTEM.

    Revenue $4,597,675

  • THE ORGANIZATION PROVIDES TURFGRASS ADVISORY SERVICES TO MEMBER CLUBS THROUGHOUT THE CAROLINAS AND CONDUCTS MEETINGS AND SEMINARS TO EDUCATE INTERESTED PARTIES IN A VARIETY OF GOLF TOPICS.

    Expenses $2,455,300 · Grants $227,750 · Revenue $191,337

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Charles Lynch

    Legal Counsel

    Total calculated
    $0
    Hours/week
    3

  • Greg Norris

    Past President

    Total calculated
    $0
    Hours/week
    2

  • Lawrence Hicks

    Treasurer

    Total calculated
    $0
    Hours/week
    2

  • Marion Moore

    Secretary

    Total calculated
    $0
    Hours/week
    2

  • Mike Smith

    President

    Total calculated
    $0
    Hours/week
    2

  • Rick Riddle

    Vice President

    Total calculated
    $0
    Hours/week
    2

  • Brenda Kuehn

    Committee Member

    Total calculated
    $0
    Hours/week
    2

  • Dana Halliday

    Committee Member

    Total calculated
    $0
    Hours/week
    2

  • Dillard Pruitt

    Committee Member

    Total calculated
    $0
    Hours/week
    2

  • Frank Golden

    Committee Member

    Total calculated
    $0
    Hours/week
    2

  • Gregg Jones

    Committee Member

    Total calculated
    $0
    Hours/week
    2

  • Joe Hackler

    Committee Member

    Total calculated
    $0
    Hours/week
    2

  • Kelly Miller

    Committee Member

    Total calculated
    $0
    Hours/week
    2

  • Michael Sims

    Committee Member

    Total calculated
    $0
    Hours/week
    2

  • Richard Dosek

    Committee Member

    Total calculated
    $0
    Hours/week
    2

  • Russell Coleman

    Committee Member

    Total calculated
    $0
    Hours/week
    2

  • Sheldon Hilaire

    Committee Member

    Total calculated
    $0
    Hours/week
    2

  • Thomas Thorpe

    Committee Member

    Total calculated
    $21,375
    From this org
    $21,375
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • John Nance

    Executive Director

    Total calculated
    $220,926
    From this org
    $201,332
    From related orgs
    $0
    Other
    $19,594
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $201,332
    Bonus
    $0
    Other
    $0
    Deferred
    $16,280
    Nontaxable benefits
    $3,314
    Filer's total
    $220,926

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

  • Carolinas Golf Foundation

    $227,750

    To fund turfgrass research and scholarships and to assist junior golf and growth of the game initiatives.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • Carolinas Golf Foundation

    501(c)(3) · TO PROVIDE SCHOLARSHIPS & FUNDING FOR GOLF INITIATIVES AND PROJECTS · NC

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2023
Filed
13 November 2024
IRS schema version
2023v5.1
Source object
202443189349302699

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