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Nonprofiteer
← UNITED STATES GOLF ASSOCIATION

Form 990 for tax year 2023

Filed by UNITED STATES GOLF ASSOCIATION.

Totals

Total revenue
$211,630,044
Total expenses
$290,259,512
Contributions and grants received
$55,383,725
Grants paid
$8,064,438
Program service revenue
$172,490,310
Investment income
-$27,995,474
Other revenue
$11,751,483
Total assets, end of year
$822,759,640
Total liabilities, end of year
$170,113,036
Net assets or fund balances, end of year
$652,646,604
Program services expenses (Part IX)
$246,156,311
Management and general expenses
$43,986,651
Fundraising expenses
$116,550
Program service expenses (Part III)
$246,156,311

Program services were 84.8% 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

    $11,078,613

  • 1e · Government grants (contributions)

    $191,448

  • 1f · All other contributions, gifts and grants

    $44,113,664

  • 1g · Noncash contributions included above

    $1,893,000

  • 2a · Program service revenue: SHOWCASE

    total $152,313,808 · related or exempt $151,190,354 · unrelated business $1,123,454

  • 2b · Program service revenue: UNIFY

    total $11,757,642 · related or exempt $11,757,642

  • 2c · Program service revenue: ADVANCE

    total $5,642,691 · related or exempt $5,642,691

  • 2d · Program service revenue: GOVERNANCE

    total $1,669,640 · related or exempt $1,669,640

  • 2e · Program service revenue: OTHER SERVICES

    total $1,106,529 · related or exempt $1,106,529

  • 3 · Investment income

    total $15,351,340 · excluded $15,351,340

  • 5 · Royalties

    total $2,063,918 · unrelated business $8,572 · excluded $2,055,346

  • 7a · Gross sales of assets other than inventory

    securities $519,495,834

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

    securities $562,842,648

  • 7c · Gain or loss

    securities -$43,346,814

  • 7d · Net gain or loss

    total -$43,346,814 · excluded -$43,346,814

  • 10a · Gross sales of inventory

    $19,924,116

  • 10b · Cost of goods sold

    $10,236,551

  • 10c · Net income from sales of inventory

    total $9,687,565 · related or exempt $8,003,396 · unrelated business $1,684,169

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $8,040,438 · program services $8,040,438

  • 3 · Grants to foreign organizations and individuals

    total $24,000 · program services $24,000

  • 5 · Compensation of officers, directors and key employees

    total $8,614,459 · program services $6,142,811 · management and general $2,471,648

  • 7 · Other salaries and wages

    total $47,800,265 · program services $33,023,256 · management and general $14,777,009

  • 8 · Pension plan contributions

    total $4,051,881 · program services $2,836,317 · management and general $1,215,564

  • 9 · Other employee benefits

    total $898,959 · program services $871,898 · management and general $27,061

  • 10 · Payroll taxes

    total $3,139,594 · program services $2,388,540 · management and general $751,054

  • 11b · Fees: legal

    total $3,444,288 · program services $23,408 · management and general $3,420,880

  • 11c · Fees: accounting

    total $302,577 · management and general $302,577

  • 11e · Fees: professional fundraising services

    total $116,550 · fundraising $116,550

  • 11f · Fees: investment management

    total $979,946 · management and general $979,946

  • 11g · Fees: other

    total $22,305,401 · program services $16,273,988 · management and general $6,031,413

  • 12 · Advertising and promotion

    total $7,014,985 · program services $7,014,985

  • 13 · Office expenses

    total $5,993,859 · program services $5,590,805 · management and general $403,054

  • 14 · Information technology

    total $16,057,297 · program services $12,452,051 · management and general $3,605,246

  • 16 · Occupancy

    total $1,157,120 · program services $322,701 · management and general $834,419

  • 17 · Travel

    total $9,104,207 · program services $8,076,272 · management and general $1,027,935

  • 19 · Conferences, conventions and meetings

    total $2,918,333 · program services $1,181,684 · management and general $1,736,649

  • 20 · Interest

    total $986,890 · management and general $986,890

  • 22 · Depreciation, depletion and amortization

    total $4,348,887 · program services $1,459,940 · management and general $2,888,947

  • 23 · Insurance

    total $3,749,934 · program services $1,282,767 · management and general $2,467,167

  • 24a · Other expenses: CHAMPIONSHIP EXPENSES

    total $80,605,380 · program services $80,605,380

  • 24b · Other expenses: PRIZES AND AWARDS

    total $35,996,000 · program services $35,996,000

  • 24c · Other expenses: OTHER EXPENSES

    total $14,301,535 · program services $14,242,343 · management and general $59,192

  • 24d · Other expenses: CORP. HOSPITALITY MKTG

    total $8,306,727 · program services $8,306,727

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $11,088,246 · end of year $15,322,063

  • 2 · Savings and temporary cash investments

    beginning of year $466,793 · end of year $4,991,888

  • 4 · Accounts receivable

    beginning of year $3,026,869 · end of year $6,787,174

  • 8 · Inventories for sale or use

    beginning of year $571,817 · end of year $1,333,825

  • 9 · Prepaid expenses and deferred charges

    beginning of year $12,073,134 · end of year $13,876,463

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

    $170,309,185

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

    $59,196,290

  • 10c · Land, buildings and equipment, net

    beginning of year $76,346,002 · end of year $111,112,895

  • 11 · Investments: publicly traded securities

    beginning of year $671,291,012 · end of year $644,242,224

  • 12 · Investments: other securities

    beginning of year $4,255,689 · end of year $4,285,650

  • 15 · Other assets

    beginning of year $11,917,849 · end of year $20,807,458

  • 17 · Accounts payable and accrued expenses

    beginning of year $27,606,233 · end of year $29,185,612

  • 19 · Deferred revenue

    beginning of year $53,706,314 · end of year $60,928,638

  • 20 · Tax-exempt bond liabilities

    beginning of year $43,386,507 · end of year $42,012,988

  • 25 · Other liabilities

    beginning of year $36,313,471 · end of year $37,985,798

  • 27 · Net assets without donor restrictions

    beginning of year $630,024,886 · end of year $652,646,604

Mission and programs · 2023

Mission

THE UNITED STATES GOLF ASSOCIATION CHAMPIONS AND ADVANCES THE GAME OF GOLF. IT SERVES MILLIONS OF GOLFERS AND THOUSANDS OF GOLF COURSES BOTH WITHIN THE UNITED STATES AND AROUND THE WORLD THROUGH PROGRAMS AND SERVICES THAT PROMOTE A THRIVING, WELCOMING AND SUSTAINABLE GAME.

Activities or mission (Part I)

SEE SCHEDULE O

  • SHOWCASESEE SCHEDULE OSHOWCASE:THE USGA CONDUCTS CHAMPIONSHIPS THAT CELEBRATE ATHLETICISM AT THE HIGHEST LEVEL OF THE GAME FOR BOTH PROFESSIONAL AND AMATEUR PLAYERS AND INSPIRES GOLFERS WORLDWIDE TO PLAY AND ENJOY THE GAME. IT CONDUCTS THE UNITED STATES OPEN, UNITED STATES WOMEN'S OPEN, UNITED STATES SENIOR OPEN, UNITED STATES SENIOR WOMEN'S OPEN CHAMPIONSHIPS AND THE UNITED STATES ADAPTIVE OPEN, WHICH ARE OPEN TO PROFESSIONAL AND AMATEUR GOLFERS AROUND THE WORLD. THE USGA ALSO ANNUALLY CONDUCTS 10 NATIONAL AMATEUR CHAMPIONSHIPS AND SUPPORTS SEVERAL INTERNATIONAL COMPETITIONS. THE USGA PROMOTED THE GAME AT ITS HIGHEST LEVEL THROUGH A VARIETY OF DIFFERENT MEANS INCLUDING NATIONAL AND INTERNATIONAL TELEVISION AND RADIO BROADCASTS, AND DIGITAL AND SOCIAL MEDIA PLATFORMS. ADDITIONALLY, THE USGA SUPPORTS TEAMS FOR SEVERAL INTERNATIONAL AMATEUR GOLF CHAMPIONSHIPS, PROVIDING OPPORTUNITIES FOR AMERICAN ATHLETICS TO COMPETE IN GLOBAL EVENTS.

    Expenses $202,459,774 · Grants $292,117 · Revenue $160,317,204

  • ADVANCESEE SCHEDULE OWE ADVANCE THE GAME TO ENABLE A FUTURE THAT IS EVEN BETTER THAN THE GAME WE PLAY TODAY. THIS MEANS ENSURING THAT GOLFERS OF ALL RACES, GENDERS AND AGES HAVE ACCESS AND FEEL WELCOME. THIS STARTS WITH JUNIORS AND CONTINUES THROUGH A GOLFER'S LIFETIME JOURNEY IN THE GAME. WE'RE PASSIONATELY PURSUING A BETTER ON-COURSE GOLF EXPERIENCE THROUGH OUR GREEN SECTION IMPROVING THE COST OF THE GAME, THE TIME IT TAKES TO PLAY AND ENJOYMENT WITH FEWER RESOURCES. WE'RE THE BIGGEST INVESTOR IN GOLF'S FUTURE BY HELPING COURSES MANAGE WATER, FUEL, RESOURCES, BY FUNDING NEARLY $1.5 MILLION ANNUALLY IN RESEARCH GRANTS TO ADVANCE TURFGRASS SCIENCE.THE USGA GREEN SECTION OFFERS PRODUCTS AND SERVICES THAT DIRECTLY IMPROVE THE GOLFER EXPERIENCE AND ADVANCE GOLF FACILITIES, INCLUDING THE DEVELOPMENT OF MEASUREMENT AND DECISION-MAKING TOOLS. COURSE CONSULTING SERVICES OFFERED TO GOLF COURSES PROVIDE EXPERTISE TO FACILITIES WITH THE PURPOSE OF ADVANCING THEIR GOLF COURSE FACILITY THROUGH AGRONOMICAL, ENVIRONMENTAL AND ECONOMIC BEST PRACTICES. THE GREEN SECTION ALSO PROVIDES EDUCATIONAL RESOURCES ON ISSUES INVOLVING THE GAME THROUGH THE GREEN SECTION RECORD, SPEAKING ENGAGEMENTS, AND CONFERENCES. THROUGH AN ANNUAL INVESTMENT IN AN EXTENSIVE RESEARCH PROGRAM, THE USGA FUNDS PROJECTS THAT IMPROVE THE GOLFER EXPERIENCE WHILE REDUCING GOLF COURSE CONSUMPTION OF KEY RESOURCES. THE USGA DELIVERS ON ITS MISSION TO CHAMPION AND ADVANCE THE GAME THROUGH VARIOUS EFFORTS TO IMPROVE DIVERSITY, EQUITY AND INCLUSION IN GOLF. SEVERAL 2023 PROGRAMS AND INVESTMENTS HAVE FUELED THIS WORK, BEGINNING WITH INTERNAL RECRUITMENT PROGRAMS TO HIRE USGA PART TIME, TEMPORARY AND FULL-TIME STAFF WITHIN DIVERSE COMMUNITIES. THE USGA'S PJ BOATWRIGHT PROGRAM HAS ALSO OPENED MORE THAN 180 PAID INTERNSHIPS IN THE GAME OF GOLF, PROVIDING IN-DEPTH WORK EXPERIENCES FOR PEOPLE OF DIVERSE BACKGROUNDS, AND HAVE INITIATED GRANTS PROGRAMS LIKE THE USGA FIRST TEE IDEA (INCLUSION, DIVERSITY, EQUITY AND ACCESSIBILITY) GRANTS AND LPGA/USGA GIRLS GOLF LOCAL CHAPTER GRANTS TO FUND LOCAL JUNIOR PROGRAMS IN UNDERSERVED COMMUNITIES. THE USGA SUPPORTS PATHWAYS INTERNSHIP, A ONE-WEEK IMMERSIVE TRAINING PROGRAM DURING U.S. OPEN WEEK TO PROVIDE 20 COLLEGIATE AND GRADUATE STUDENTS FROM DIVERSE BACKGROUNDS AN OPPORTUNITY TO EXPLORE THE MANY CAREER PATHWAYS IN GOLF. THE USGA IS ALSO ONE OF THE PRIMARY FUNDING SOURCES FOR MAKE GOLF YOUR THING, A COLLABORATIVE PROGRAM AMONG GOLF'S LEADING ORGANIZATIONS TO OPEN MORE WAYS FOR MINORITIES TO FIND BUSINESS, CAREER AND PLAYING OPPORTUNITIES IN GOLF. CHAMPIONSHIP QUALIFIERS AND GLOBAL COMPETITIONS HAVE ALSO BEEN FUNDED BY THE USGA IN COMMUNITIES THROUGHOUT LATIN AMERICA, CENTRAL AMERICA, MEXICO AND ASIAN COMMUNITIES TO INSPIRE MORE PEOPLE TO PLAY. RULES EDUCATION AND TRAINING HAS ALSO BEEN TRANSLATED INTO MULTIPLE LANGUAGES TO SUPPORT MORE GOLF RULES OFFICIALS FROM DIVERSE BACKGROUNDS, WHILE CREATING THE WORLD HANDICAPPING SYSTEM TO ENCOURAGE WORLDWIDE EQUITY AMONG RECREATIONAL GOLFERS.

    Expenses $20,565,978 · Grants $5,175,139 · Revenue $5,642,691

  • UNIFYSEE SCHEDULE OUNIFY: GHIN & REGIONAL AFFAIRSTHE USGA PROVIDES SERVICES AND OPPORTUNITIES TO MORE DEEPLY ENGAGE GOLFERS IN THE GAME. IT MAINTAINS A ROBUST TECHNOLOGY PLATFORM THAT CALCULATES A HANDICAP INDEX FOR ANY GOLFER IN THE UNITED STATES WHO WISHES TO MEASURE THEIR GOLF ABILITY OR PLAY A FAIR GAME THROUGH A GOLF ASSOCIATION OR CLUB. MILLIONS OF GOLFERS, AS WELL AS GOLF ADMINISTRATORS, SOME INTERNATIONAL GOLFERS IF THEIR FEDERATION IS A CUSTOMER OF THIS USGA SERVICE AND THOSE WHO CONDUCT EVENTS, USE THIS SYSTEM DAILY TO CONNECT WITH THE GOLF COMMUNITY. THIS PLATFORM DELIVERS SERVICES THROUGH TOOLS SUCH AS APPLICATIONS AND ONLINE PROGRAMS TO PROMOTE ACCESSIBILITY AND WELCOME MORE PEOPLE TO GOLF REGARDLESS OF ABILITY. THROUGH ITS GOLF HANDICAP AND INFORMATION NETWORK (GHIN), GOLF ASSOCIATIONS DOMESTICALLY AND INTERNATIONALLY PROVIDE A RELIABLE HANDICAP INDEX TO MILLIONS OF GOLFERS.

    Expenses $14,563,050 · Grants $2,597,182 · Revenue $11,757,642

  • GOVERN - RULES, EQUIPMENT STANDARD, WAGRWE GOVERN WITH A FOCUS ON THE BEST INTERESTS OF THE GAME LONG-TERM, WITHOUT BIAS, PROVIDING A STRONG FRAMEWORK ON WHICH THE GAME CAN GROW. WE GOVERN THE GAME THROUGH A CLEARLY DEFINED SET OF PLAYING AND AMATEUR STATUS RULES, AND EQUIPMENT STANDARDS TO PROMOTE AND ENSURE FAIR PLAY. A COMMON SET OF RULES GIVES EVERY GOLFER A FOUNDATION FOR HOW THE GAME IS PLAYED.THE USGA GOVERNS GOLF BY PROVIDING THE STANDARDS BY WHICH ALL GOLFERS PLAY THE GAME THROUGH A UNIVERSAL SET OF PLAYING, EQUIPMENT STANDARDS, AMATEUR STATUS AND HANDICAPPING RULES. THE USGA'S ROLE AS A GOVERNING BODY IS SHARED GLOBALLY WITH THE R&A, AND INCLUDES WRITING AND INTERPRETING THESE RULES, AS WELL AS PROVIDING EDUCATION ASSETS FOR GOLFERS, GOLF ADMINISTRATORS AND GOLF FEDERATIONS. INCLUDED IN THIS FUNCTION IS DELIVERY OF BOTH PRINTED AND DIGITAL LEARNING TOOLS, SEMINARS, AND THE TRAINING OF THOUSANDS OF RULES OFFICIALS THROUGH A SINGULAR TESTING PROCESS. THE USGA MAINTAINS ONE OF TWO GOLF EQUIPMENT TESTING FACILITIES IN THE WORLD TO ENSURE GLOBAL CONFORMANCE AND PROMOTE A FAIR AND EQUITABLE GAME FOR ALL. IN ITS GOVERNANCE ROLE, THE USGA ALSO CONDUCTS RESEARCH AND APPLIES SCIENCE TO ENSURE THE INTEGRITY OF THE SPORT WHILE PROMOTING INNOVATION.OTHER SERVICES EACH YEAR, THE USGA INVESTS IN A VARIETY OF PROGRAMS AND SERVICES THAT BENEFIT GOLFERS OF ALL AGES, GENDERS AND ABILITIES TO BOTH WELCOME AND GROW THE NUMBER OF GOLFERS WHO PLAY THE GAME AS A RECREATIONAL SPORT. THE USGA SUPPORTS GRASSROOTS GOLF PROGRAMS FOR JUNIORS, INCLUDING THE FIRST TEE, LPGA*USGA GIRLS GOLF AND DRIVE CHIP & PUTT, WHICH PROVIDE ACCESS TO THE GAME FOR HUNDREDS OF THOUSANDS OF JUNIORS ANNUALLY. THE USGA ALSO MAINTAINS THE WORLD'S LARGEST GOLF MUSEUM AND LIBRARY DEDICATED TO THE GAME'S HISTORY AND SERVES AS A STEWARD OF EXTENSIVE HISTORICAL COLLECTIONS, INCLUSIVE OF PRESERVATION AND ACQUISITION OF HISTORIC ARTIFACTS, A RESEARCH CENTER, PHYSICAL AND ONLINE LIBRARY AND EDUCATIONAL PROGRAMS.THE USGA ALSO ENGAGES WITH MORE THAN 295,000 MEMBERS WHOSE FINANCIAL SUPPORT HELPS FUEL MANY OF ITS PROGRAMS, AND OFFER BENEFITS TO THEM INCLUDING EDUCATION OPPORTUNITIES, GOLF EVENT ACCESS, AND OTHERS. THROUGH ITS 57 ALLIED GOLF ASSOCIATIONS IN EVERY STATE IN THE U.S. AND PUERTO RICO, THE USGA ALSO HAS A NETWORK THAT PROVIDES SERVICES LOCALLY TO EVERY GOLF COMMUNITY IN AMERICA. THIS NETWORK DELIVERS KEY USGA SERVICES SUCH AS THE ADMINISTRATION OF GOLF HANDICAPPING, RULES EDUCATION, EVENT DEVELOPMENT AND PROGRAMS THAT WELCOME GOLFERS TO PLAY. USGA REGIONAL AFFAIRS OFFICES SUPPORT THESE NETWORKS WHILE ENGAGING VOLUNTEERS TO SERVE THE GAME.

    Expenses $8,567,509 · Revenue $2,776,169

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

Listed in Part VII

  • J Stuart Francis

    PRESIDENT (THRU 02/2023)

    Total calculated
    $0
    Hours/week
    10 + 1 related

  • Fred Perpall

    PRESIDENT (AS OF 02/2023)

    Total calculated
    $0
    Hours/week
    10

  • Anthony K Anderson

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10 + 1 related

  • Sinclair Eaddy

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Sharon Ritchey

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Paul G Brown

    EXECUTIVE COMMITTEE (THRU 02/2023)

    Total calculated
    $0
    Hours/week
    10

  • Nick Price

    EXECUTIVE COMMITTEE (THRU 02/2023)

    Total calculated
    $0
    Hours/week
    10

  • Kendra Graham

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Thomas Barkin

    EXECUTIVE COMMITTEE (THRU 02/2023)

    Total calculated
    $0
    Hours/week
    10

  • Kevin Hammer

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Courtney Myhrum

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Deborah Platt Majoras

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Chuck Brymer

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Anthony Petitti

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Cathy Engelbert

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10 + 1 related

  • Leslie Henry

    EXECUTIVE COMMITTEE (AS OF 02/2023)

    Total calculated
    $0
    Hours/week
    10

  • Bryan Lewis

    EXECUTIVE COMMITTEE (AS OF 02/2023)

    Total calculated
    $0
    Hours/week
    10

  • Michael McCarthy

    EXECUTIVE COMMITTEE (AS OF 02/2023)

    Total calculated
    $0
    Hours/week
    10

  • Mike Whan

    CEO

    Total calculated
    $2,531,790
    From this org
    $2,370,318
    From related orgs
    $0
    Other
    $161,472
    Hours/week
    60 + 1 related

    Schedule J breakdown matched by us

    Base
    $1,186,033
    Bonus
    $1,165,000
    Other
    $19,285
    Deferred
    $118,023
    Nontaxable benefits
    $43,449
    Filer's total
    $2,531,790

  • Susan Pikitch

    CHIEF FINANCIAL OFFICER

    Total calculated
    $794,577
    From this org
    $749,478
    From related orgs
    $0
    Other
    $45,099
    Hours/week
    60 + 1 related

    Schedule J breakdown matched by us

    Base
    $519,357
    Bonus
    $180,000
    Other
    $50,121
    Deferred
    $9,900
    Nontaxable benefits
    $35,199
    Filer's total
    $794,577

  • Christopher Fraser

    SECRETARY AND CLO

    Total calculated
    $733,202
    From this org
    $695,274
    From related orgs
    $0
    Other
    $37,928
    Hours/week
    60 + 1 related

    Schedule J breakdown matched by us

    Base
    $484,292
    Bonus
    $165,600
    Other
    $45,382
    Deferred
    $9,900
    Nontaxable benefits
    $28,028
    Filer's total
    $733,202

  • John Bodenhamer

    CHIEF CHAMPIONSHIPS OFFICER

    Total calculated
    $904,835
    From this org
    $866,788
    From related orgs
    $0
    Other
    $38,047
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $598,632
    Bonus
    $216,000
    Other
    $52,156
    Deferred
    $9,900
    Nontaxable benefits
    $28,147
    Filer's total
    $904,835

  • Thomas Pagel

    CHIEF GOVERNANCE OFFICER

    Total calculated
    $677,588
    From this org
    $629,483
    From related orgs
    $0
    Other
    $48,105
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $408,874
    Bonus
    $140,400
    Other
    $80,209
    Deferred
    $9,900
    Nontaxable benefits
    $38,205
    Filer's total
    $677,588

  • Emily Palmer

    CHIEF MBER SERVICES OFFICER

    Total calculated
    $525,419
    From this org
    $477,163
    From related orgs
    $0
    Other
    $48,256
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $345,556
    Bonus
    $116,852
    Other
    $14,755
    Deferred
    $20,907
    Nontaxable benefits
    $27,349
    Filer's total
    $525,419

  • Jon Podany

    CHIEF COMMERCIAL OFFICER

    Total calculated
    $794,425
    From this org
    $716,682
    From related orgs
    $0
    Other
    $77,743
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $520,390
    Bonus
    $180,000
    Other
    $16,292
    Deferred
    $37,765
    Nontaxable benefits
    $39,978
    Filer's total
    $794,425

  • Reginald Jones Jr

    MD, US OPEN

    Total calculated
    $534,266
    From this org
    $487,378
    From related orgs
    $0
    Other
    $46,888
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $368,035
    Bonus
    $83,496
    Other
    $35,847
    Deferred
    $9,900
    Nontaxable benefits
    $36,988
    Filer's total
    $534,266

  • Jeffrey Hall

    MD, RULES & OPEN CHAMPIONSHIPS

    Total calculated
    $426,864
    From this org
    $377,046
    From related orgs
    $0
    Other
    $49,818
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $295,534
    Bonus
    $61,552
    Other
    $19,960
    Deferred
    $8,750
    Nontaxable benefits
    $41,068
    Filer's total
    $426,864

  • Mary Lopuszynski

    MD, MERCHANDISE

    Total calculated
    $445,418
    From this org
    $421,916
    From related orgs
    $0
    Other
    $23,502
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $333,835
    Bonus
    $74,336
    Other
    $13,745
    Deferred
    $9,009
    Nontaxable benefits
    $14,493
    Filer's total
    $445,418

  • Anthony Greco

    MD, FIELD SERVICES

    Total calculated
    $435,726
    From this org
    $386,377
    From related orgs
    $0
    Other
    $49,349
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $305,314
    Bonus
    $69,322
    Other
    $11,741
    Deferred
    $9,311
    Nontaxable benefits
    $40,038
    Filer's total
    $435,726

  • Chaemin Lee

    MANAGING DIRECTOR - HR

    Total calculated
    $441,282
    From this org
    $386,725
    From related orgs
    $0
    Other
    $54,557
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $310,225
    Bonus
    $72,000
    Other
    $4,500
    Deferred
    $14,630
    Nontaxable benefits
    $39,927
    Filer's total
    $441,282

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

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 5a · Pay contingent on this organization's revenues
  • 6a · Pay contingent on this organization's net earnings

Answered no

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

The filer's explanations (Part III)

PART I, LINE 1A
THE USGA HAS A WRITTEN POLICY REGARDING FIRST CLASS TRAVEL AND THE USE OF PRIVATE JETS/CHARTERS. FOR THE LATTER, USE IS STRICTLY LIMITED TO USGA BUSINESS TRAVEL WHERE THERE ARE NO COMMERCIAL FLIGHTS AVAILABLE TO MEET THE ITINERARY, AND FOR USE ONLY BY EXECUTIVE LEADERSHIP/EXECUTIVE COMMITTEE WITH PRIOR APPROVAL BY THE PRESIDENT OF THE EXECUTIVE COMMITTEE. SPOUSE TRAVEL IS NOT REIMBURSED, EXCEPT IN LIMITED CIRCUMSTANCES WHERE THERE IS A BUSINESS PURPOSE AND APPROVED BY THE PRESIDENT OF THE EXECUTIVE COMMITTEE.
PART I, LINE 4B
THE 457(F) NONQUALIFIED DEFINED CONTRIBUTION PLAN FOR THE UNITED STATES GOLF ASSOCIATION (THE "457(F) DC PLAN") IS A TAX FAVORED, NON-QUALIFIED SUPPLEMENTAL RETIREMENT PROGRAM OFFERED TO HIGHLY COMPENSATED SENIOR MANAGEMENT. THIS PLAN ADDRESSES THE POTENTIAL SHORTFALL FOR SENIOR MANAGEMENT THAT MAY RESULT FROM THE INTERNAL REVENUE SERVICE LIMITS ASSOCIATED WITH QUALIFIED RETIREMENT PLANS. THOSE LIMITS INCLUDE COMPENSATION CAPS FOR THE USGA PENSION PLAN AND USGA DEFINED CONTRIBUTION RETIREMENT PLAN. PURSUANT TO REGULATIONS CONTAINED IN THE IRS CODE GOVERNING NOT-FOR-PROFIT EXECUTIVE COMPENSATION PLANS, ACCRUED BENEFITS BECOME TAXABLE TO THE EMPLOYEE AT VESTING. THE VESTING PERIOD IS FIVE YEARS. ONCE VESTED, THE ANNUAL ACCRUED BENEFIT IS RECORDED AS INCOME, EVEN THOUGH THE INDIVIDUAL DID NOT RECEIVE THE BENEFIT. THESE AMOUNTS ARE INCLUDED IN OTHER REPORTABLE COMPENSATION FOR VESTED PARTICIPANTS. THE BENEFIT IS PAYABLE UPON TERMINATION FROM THE USGA. THE ACCRUED, NON-VESTED BENEFITS ARE REPORTED AS DEFERRED COMPENSATION ON SCHEDULE J COLUMN (C). THE FOLLOWING PEOPLE RECEIVED CONTRIBUTIONS TO THE USGA 457(F) PLAN IN 2023 (ALL NAMED PERSONS ON SCHEDULE J, PART II). SECTION 457(F) DEFERRED COMPENSATION PLAN, VESTED PORTION WHICH IS REPORTED ON SCHEDULE J PART II COLUMN B(III): - JOHN BODENHAMER $35,770 - SUSAN PIKITCH $27,865 - CHRISTOPHER FASER $24,057 - THOMAS PAGEL $64,816 - REGINALD JONES JR. $10,319 - JEFFREY HALL $3,315 - MARY LOPUSZYNSKI $7,175 - ANTHONY GRECO $5,171 SECTION 457(F) DEFERRED COMPENSATION PLAN, NON-VESTED PORTION WHICH IS REPORTED ON SCHEDULE J PART II COLUMN C: - MIKE WHAN $108,123 - JON PODANY $27,865 - EMILY PALMER $11,007
PART I, LINE 5 & LINE 6:
CEO AND SENIOR LEADERSHIP TEAM PARTICIPATE IN AN INCENTIVE COMPENSATION PLAN WITH METRICS MEASURED AGAINST STRATEGIC ORGANIZATIONAL OBJECTIVES AND FINANCIAL RESULTS WHICH INCLUDE REVENUE AND OTHER METRICS AS APPROVED BY THE EXECUTIVE COMMITTEE. INCENTIVE COMPENSATION REQUIRES INPUT FROM COMPENSATION COMMITTEE, A STANDING COMMITTEE OF THE ORGANIZATIONS EXECUTIVE COMMITTEE, AND APPROVAL BY THE USGA BOARD PRESIDENT. INCENTIVE PLAN MAY NOT EXCEED BUDGET. TOTAL COMPENSATION (BASE SALARY AND INCENTIVE COMPENSATION PLAN) FOR THE CEO AND SENIOR LEADERSHIP TEAM IS EXTERNALLY BENCHMARKED ON A REGULAR BASIS. THE BENCHMARKING PROCESS IS CONDUCTED BY A THIRD PARTY AND REVIEWED BY THE PRESIDENT.
PART III: OTHER REPORTABLE COMPENSATION:
AMOUNTS INCLUDED IN OTHER REPORTABLE COMPENSATION INCLUDE AMOUNTS ATTRIBUTABLE TO LIFE, LONG TERM DISABILITY & LONG-TERM CARE INSURANCES, CHILD SCHOLARSHIPS, PERSONAL MILEAGE AND AUTOMOBILE EXPENSES, AS WELL AS NON-CASH VESTED BENEFITS IN THE USGA 457(F) NON-QUALIFIED SUPPLEMENTAL RETIREMENT PLAN.

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

The 10 largest by cash amount. The API serves every itemized grant.

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.

Provenance

Return type
form_990
Tax year
2023
Filed
17 September 2024
IRS schema version
2023v5.1
Source object
202412619349300831

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.