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Nonprofiteer
← UNITED STATES GOLF ASSOCIATION

Form 990 for tax year 2024

Filed by UNITED STATES GOLF ASSOCIATION.

Totals

Total revenue
$296,589,418
Total expenses
$304,253,877
Contributions and grants received
$62,607,775
Grants paid
$8,818,845
Program service revenue
$164,732,708
Investment income
$49,854,280
Other revenue
$19,394,655
Total assets, end of year
$806,058,075
Total liabilities, end of year
$156,231,720
Net assets or fund balances, end of year
$649,826,355
Program services expenses (Part IX)
$250,163,159
Management and general expenses
$53,956,368
Fundraising expenses
$134,350
Program service expenses (Part III)
$250,163,159

Program services were 82.2% 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

    $10,225,732

  • 1e · Government grants (contributions)

    $10,830,960

  • 1f · All other contributions, gifts and grants

    $41,551,083

  • 1g · Noncash contributions included above

    $1,116,624

  • 2a · Program service revenue: SHOWCASE

    total $140,654,681 · related or exempt $138,728,393 · unrelated business $1,926,288

  • 2b · Program service revenue: UNIFY

    total $13,152,196 · related or exempt $13,152,196

  • 2c · Program service revenue: ADVANCE

    total $6,321,138 · related or exempt $6,321,138

  • 2d · Program service revenue: OTHER SERVICES

    total $2,559,508 · related or exempt $2,559,508

  • 2e · Program service revenue: GOVERNANCE

    total $2,045,185 · related or exempt $2,045,185

  • 3 · Investment income

    total $16,476,121 · unrelated business $123,552 · excluded $16,352,569

  • 5 · Royalties

    total $3,570,147 · unrelated business $11,033 · excluded $3,559,114

  • 7a · Gross sales of assets other than inventory

    securities $585,044,297

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

    securities $551,666,138

  • 7c · Gain or loss

    securities $33,378,159

  • 7d · Net gain or loss

    total $33,378,159 · excluded $33,378,159

  • 10a · Gross sales of inventory

    $29,867,960

  • 10b · Cost of goods sold

    $14,043,452

  • 10c · Net income from sales of inventory

    total $15,824,508 · related or exempt $14,442,375 · unrelated business $1,382,133

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $8,155,670 · program services $8,155,670

  • 2 · Grants to domestic individuals

    total $619,675 · program services $619,675

  • 3 · Grants to foreign organizations and individuals

    total $43,500 · program services $43,500

  • 5 · Compensation of officers, directors and key employees

    total $8,095,345 · program services $5,606,321 · management and general $2,489,024

  • 7 · Other salaries and wages

    total $57,374,677 · program services $38,423,872 · management and general $18,950,805

  • 8 · Pension plan contributions

    total $4,747,222 · program services $3,323,055 · management and general $1,424,167

  • 9 · Other employee benefits

    total $658,053 · program services $632,901 · management and general $25,152

  • 10 · Payroll taxes

    total $3,641,204 · program services $2,689,224 · management and general $951,980

  • 11b · Fees: legal

    total $2,548,824 · program services $31,511 · management and general $2,517,313

  • 11c · Fees: accounting

    total $333,110 · management and general $333,110

  • 11e · Fees: professional fundraising services

    total $134,350 · fundraising $134,350

  • 11f · Fees: investment management

    total $1,031,865 · management and general $1,031,865

  • 11g · Fees: other

    total $26,102,493 · program services $17,986,052 · management and general $8,116,441

  • 12 · Advertising and promotion

    total $9,193,787 · program services $9,193,787

  • 13 · Office expenses

    total $7,086,208 · program services $6,426,193 · management and general $660,015

  • 14 · Information technology

    total $16,860,165 · program services $13,197,186 · management and general $3,662,979

  • 16 · Occupancy

    total $1,559,209 · program services $450,382 · management and general $1,108,827

  • 17 · Travel

    total $9,439,863 · program services $8,040,476 · management and general $1,399,387

  • 19 · Conferences, conventions and meetings

    total $3,467,694 · program services $1,359,672 · management and general $2,108,022

  • 20 · Interest

    total $931,124 · management and general $931,124

  • 22 · Depreciation, depletion and amortization

    total $6,647,561 · program services $2,064,435 · management and general $4,583,126

  • 23 · Insurance

    total $3,985,756 · program services $1,284,259 · management and general $2,701,497

  • 24a · Other expenses: CHAMPIONSHIP EXPENSES

    total $89,463,794 · program services $89,431,871 · management and general $31,923

  • 24b · Other expenses: PRIZES AND AWARDS

    total $38,500,000 · program services $38,500,000

  • 24c · Other expenses: OTHER EXPENSES

    total $3,632,728 · program services $2,703,117 · management and general $929,611

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $15,322,063 · end of year $15,263,374

  • 2 · Savings and temporary cash investments

    beginning of year $4,991,888 · end of year $1,217,105

  • 4 · Accounts receivable

    beginning of year $6,787,174 · end of year $10,162,506

  • 8 · Inventories for sale or use

    beginning of year $1,333,825 · end of year $1,479,025

  • 9 · Prepaid expenses and deferred charges

    beginning of year $13,876,463 · end of year $12,361,966

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

    $190,626,627

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

    $65,559,668

  • 10c · Land, buildings and equipment, net

    beginning of year $111,112,895 · end of year $125,066,959

  • 11 · Investments: publicly traded securities

    beginning of year $644,242,224 · end of year $603,732,249

  • 12 · Investments: other securities

    beginning of year $4,285,650 · end of year $3,853,948

  • 15 · Other assets

    beginning of year $20,807,458 · end of year $32,920,943

  • 17 · Accounts payable and accrued expenses

    beginning of year $29,185,612 · end of year $20,388,182

  • 19 · Deferred revenue

    beginning of year $60,928,638 · end of year $62,091,072

  • 20 · Tax-exempt bond liabilities

    beginning of year $42,012,988 · end of year $40,610,778

  • 25 · Other liabilities

    beginning of year $37,985,798 · end of year $33,141,688

  • 27 · Net assets without donor restrictions

    beginning of year $652,646,604 · end of year $649,826,355

Mission and programs · 2024

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 15 NATIONAL 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 U.S. OPEN, U.S. WOMEN'S OPEN PRESENTED BY ALLY, U.S. SENIOR OPEN, U.S. SENIOR WOMEN'S OPEN CHAMPIONSHIP AND THE U.S. ADAPTIVE OPEN, WHICH ARE OPEN TO PROFESSIONAL AND AMATEUR GOLFERS AROUND THE WORLD. THE USGA ALSO ANNUALLY CONDUCTS 10 NATIONAL AMATEUR CHAMPIONSHIPS AND CONDUCTS AND SUPPORTS SEVERAL INTERNATIONAL COMPETITIONS. THE USGA PROMOTES 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 ATHLETES TO COMPETE IN GLOBAL EVENTS.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. THESE MUSEUMS - LOCATED IN BOTH NEW JERSEY AND NORTH CAROLINA - ARE OPEN TO THE PUBLIC. WE ALSO MANAGE THE WORLD GOLF HALL OF FAME ON OUR PINEHURST, N.C., CAMPUS ON BEHALF OF THE GAME.

    Expenses $202,127,509 · Grants $16,578 · Revenue $153,170,768

  • ADVANCESEE SCHEDULE OADVANCE:WE ADVANCE THE GAME TO ENABLE A FUTURE THAT IS EVEN BETTER THAN IT IS TODAY. THIS MEANS ENSURING THAT ALL GOLFERS HAVE ACCESS AND FEEL WELCOME. THIS STARTS WITH JUNIORS AND CONTINUES THROUGH A GOLFER'S LIFETIME JOURNEY IN THE GAME. WE'RE PASSIONATELY PURSUING BETTER ON-COURSE PLAYING CONDITIONS THROUGH OUR EXPERT AGRONOMY TEAM, THE USGA GREEN SECTION, WHILE ADVANCING RESEARCH AND SCIENCE TO ENSURE GOLF COURSES ARE ENVIRONMENTALLY AND ECONOMICALLY SUSTAINABLE. THE USGA GREEN SECTION OFFERS PRODUCTS AND SERVICES THAT ADVANCE GOLF FACILITIES, INCLUDING THE DEVELOPMENT OF MEASUREMENT AND DECISION-MAKING TOOLS. COURSE CONSULTING SERVICES OFFERED TO GOLF COURSES PROVIDE EXPERTISE TO FACILITIES THROUGH PROVEN SCIENCE-BACKED AND DATA-DRIVEN BEST PRACTICES. THE GREEN SECTION ALSO PROVIDES EDUCATIONAL RESOURCES THROUGH THE GREEN SECTION RECORD, SPEAKING ENGAGEMENTS, AND CONFERENCES. THE GREEN SECTION ALSO MANAGES THE MIKE DAVIS PROGRAM FOR ADVANCING GOLF COURSE MANAGEMENT, PROVIDING GRANTS ANNUALLY TO UNIVERSITIES AND RESEARCHERS THAT ADVANCE TURFGRASS SCIENCE, REDUCE RESOURCE CONSUMPTION AND FOSTER INNOVATION RELATED TO GOLF COURSE MAINTENANCE. THE USGA DELIVERS ON ITS MISSION TO CHAMPION AND ADVANCE THE GAME THROUGH VARIOUS EFFORTS TO FOSTER A WELCOMING GAME FOR ALL. SEVERAL PROGRAMS AND INVESTMENTS HAVE FUELED THIS WORK - FROM JUNIOR GOLF PROGRAMS TO CAREER PROGRAMS, EDUCATION AND DEVELOPMENT OF EMPLOYEE RESOURCE GROUPS. THE USGA'S PJ BOATWRIGHT PROGRAM HAS OPENED MORE THAN 180 PAID INTERNSHIPS IN THE GAME OF GOLF ANNUALLY, PROVIDING IN-DEPTH WORK EXPERIENCES, AND HAVE INITIATED GRANTS PROGRAMS FOR FIRST TEE AND LPGA/USGA GIRLS GOLF LOCAL CHAPTER GRANTS. THE USGA CONDUCTS A 10-DAY IMMERSIVE PATHWAYS INTERNSHIP EXPERIENCE DURING U.S. OPEN WEEK TO PROVIDE COLLEGIATE AND GRADUATE STUDENTS AN OPPORTUNITY TO EXPLORE THE MANY CAREER PATHWAYS AVAILABLE 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 BUSINESS, CAREER AND PLAYING OPPORTUNITIES IN GOLF. THE WORLD HANDICAP SYSTEM, GOVERNED BY THE USGA IN THE U.S., LIKEWISE DELIVERS TOOLS AND TECHNOLOGY TO HELP GOLFERS OF ANY ABILITY TO PLAY ON AN EQUITABLE BASIS WITH EACH OTHER AND TRACK PROGRESS. 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 BEEN TRANSLATED INTO MULTIPLE LANGUAGES.EACH YEAR, THE USGA INVESTS IN A VARIETY OF PROGRAMS AND SERVICES THAT BENEFIT ALL GOLFERS TO BOTH WELCOME AND GROW THE GAME. THE USGA SUPPORTS GRASSROOTS GOLF PROGRAMS FOR JUNIORS, INCLUDING FIRST TEE, LPGA*USGA GIRLS GOLF AND DRIVE CHIP & PUTT, WHICH TOGETHER PROVIDE ACCESS TO THE GAME FOR HUNDREDS OF THOUSANDS OF JUNIORS ANNUALLY.

    Expenses $26,587,291 · Grants $8,507,518 · Revenue $6,321,138

  • 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 DELIVER A RELIABLE HANDICAP INDEX TO MILLIONS OF GOLFERS.

    Expenses $15,316,786 · Grants $141,417 · Revenue $13,152,196

  • 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 BE PLAYED BY ALL. WE GOVERN THE GAME THROUGH A CLEARLY DEFINED SET OF PLAYING, AMATEUR STATUS, HANDICAPPING AND EQUIPMENT RULES TO PROMOTE AND ENSURE FAIR PLAY. TRANSPARENCY, INCLUSION AND EDUCATION ARE IMPORTANT TENETS OF OUR GOVERNANCE ROLE. 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 THE USGA ENGAGES WITH 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 U.S. STATE 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 $6,131,573 · Grants $153,332 · Revenue $4,604,693

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Fred Perpall

    PRESIDENT

    Total calculated
    $0
    Hours/week
    10

  • Anthony K Anderson

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10 + 1 related

  • Andrew Biggadike

    EXECUTIVE COMMITTEE (AS OF 03/24)

    Total calculated
    $0
    Hours/week
    10

  • Chuck Brymer

    EXECUTIVE COMMITTEE (THRU 02/24)

    Total calculated
    $0
    Hours/week
    10

  • David Dorton

    EXECUTIVE COMMITTEE (AS OF 03/24)

    Total calculated
    $0
    Hours/week
    10

  • Virginia Drosos

    EXECUTIVE COMMITTEE (AS OF 03/24)

    Total calculated
    $0
    Hours/week
    10

  • Sinclair Eddy

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Cathy Engelbert

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Kendra Graham

    EXECUTIVE COMMITTEE (THRU 02/24)

    Total calculated
    $0
    Hours/week
    10

  • Kevin Hammer

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Leslie Henry

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • David Leitch

    EXECUTIVE COMMITTEE (AS OF 03/24)

    Total calculated
    $0
    Hours/week
    10

  • Bryan Lewis

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Deborah Platt Majoras

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Michael McCarthy

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10 + 1 related

  • Courtney Myhrum

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Andy North

    EXECUTIVE COMMITTEE (AS OF 03/24)

    Total calculated
    $0
    Hours/week
    10

  • Anthony Petitti

    EXECUTIVE COMMITTEE (THRU 02/24)

    Total calculated
    $0
    Hours/week
    10

  • Sharon Ritchey

    EXECUTIVE COMMITTEE (THRU 02/24)

    Total calculated
    $0
    Hours/week
    10

  • Mike Whan

    CEO

    Total calculated
    $3,048,447
    From this org
    $2,898,388
    From related orgs
    $0
    Other
    $150,059
    Hours/week
    60 + 1 related

    Schedule J breakdown matched by us

    Base
    $1,179,643
    Bonus
    $1,675,000
    Other
    $43,746
    Deferred
    $119,200
    Nontaxable benefits
    $30,859
    Filer's total
    $3,048,447

  • Susan Pikitch

    CHIEF FINANCIAL OFFICER

    Total calculated
    $906,743
    From this org
    $838,917
    From related orgs
    $0
    Other
    $67,826
    Hours/week
    60 + 1 related

    Schedule J breakdown matched by us

    Base
    $524,949
    Bonus
    $240,800
    Other
    $73,168
    Deferred
    $39,133
    Nontaxable benefits
    $28,693
    Filer's total
    $906,743

  • Christopher Fraser

    SECRETARY AND CLO

    Total calculated
    $845,171
    From this org
    $784,461
    From related orgs
    $0
    Other
    $60,710
    Hours/week
    60 + 1 related

    Schedule J breakdown matched by us

    Base
    $486,363
    Bonus
    $226,400
    Other
    $71,698
    Deferred
    $35,217
    Nontaxable benefits
    $25,493
    Filer's total
    $845,172

  • John Bodenhamer

    CHIEF CHAMPIONSHIPS OFFICER

    Total calculated
    $1,012,695
    From this org
    $941,217
    From related orgs
    $0
    Other
    $71,478
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $624,292
    Bonus
    $266,000
    Other
    $50,925
    Deferred
    $45,985
    Nontaxable benefits
    $25,493
    Filer's total
    $1,012,695

  • Jon Podany

    CHIEF COMMERCIAL OFFICER

    Total calculated
    $883,983
    From this org
    $805,242
    From related orgs
    $0
    Other
    $78,741
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $535,255
    Bonus
    $240,800
    Other
    $29,187
    Deferred
    $39,133
    Nontaxable benefits
    $39,608
    Filer's total
    $883,983

  • Thomas Pagel

    CHIEF GOVERNANCE OFFICER

    Total calculated
    $733,979
    From this org
    $670,637
    From related orgs
    $0
    Other
    $63,342
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $413,935
    Bonus
    $199,400
    Other
    $57,302
    Deferred
    $28,322
    Nontaxable benefits
    $35,019
    Filer's total
    $733,978

  • Emily Palmer

    CHIEF MBER SERVICES OFFICER

    Total calculated
    $664,328
    From this org
    $616,405
    From related orgs
    $0
    Other
    $47,923
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $378,319
    Bonus
    $176,000
    Other
    $62,086
    Deferred
    $22,455
    Nontaxable benefits
    $25,468
    Filer's total
    $664,328

  • Reginald Jones Jr

    MD, US OPEN

    Total calculated
    $573,455
    From this org
    $519,046
    From related orgs
    $0
    Other
    $54,409
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $370,225
    Bonus
    $102,605
    Other
    $46,216
    Deferred
    $19,402
    Nontaxable benefits
    $35,007
    Filer's total
    $573,455

  • James Hill

    MD, CHAMPIONSHIPS

    Total calculated
    $509,176
    From this org
    $440,201
    From related orgs
    $0
    Other
    $68,975
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $270,576
    Bonus
    $92,245
    Other
    $77,380
    Deferred
    $33,851
    Nontaxable benefits
    $35,123
    Filer's total
    $509,175

  • Chaemin Lee

    MD, HUMAN RESOURCES

    Total calculated
    $500,979
    From this org
    $446,156
    From related orgs
    $0
    Other
    $54,823
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $316,646
    Bonus
    $101,320
    Other
    $28,190
    Deferred
    $16,575
    Nontaxable benefits
    $38,247
    Filer's total
    $500,979

  • Mary Lopuszynski

    MD, MERCHANDISE

    Total calculated
    $484,513
    From this org
    $456,495
    From related orgs
    $0
    Other
    $28,018
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $341,604
    Bonus
    $98,953
    Other
    $15,938
    Deferred
    $15,160
    Nontaxable benefits
    $12,858
    Filer's total
    $484,513

  • Dennis Baggett

    MD, OPEN CHAMPIONSHIPS

    Total calculated
    $473,848
    From this org
    $424,318
    From related orgs
    $0
    Other
    $49,530
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $324,943
    Bonus
    $96,622
    Other
    $2,753
    Deferred
    $14,535
    Nontaxable benefits
    $34,995
    Filer's total
    $473,848

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 USGA. SPOUSE TRAVEL IS NOT REIMBURSED, EXCEPT IN LIMITED CIRCUMSTANCES WHERE THERE IS A BUSINESS PURPOSE AND APPROVED BY THE PRESIDENT OF THE USGA.
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 2024 (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 $35,635 - SUSAN PIKITCH $28,783 - CHRISTOPHER FASER $24,867 - THOMAS PAGEL $17,972 - REGINALD JONES JR. $9,052 - JAMES HILL $24,268 - MARY LOPUSZYNSKI $6,151 - EMILY PALMER $47,678 SECTION 457(F) DEFERRED COMPENSATION PLAN, NON-VESTED PORTION WHICH IS REPORTED ON SCHEDULE J PART II COLUMN C: - MIKE WHAN $108,850 - JON PODANY $35,635 - SUSAN PIKITCH $28,783 - CHRISTOPHER FRASER $24,867 - THOMAS PAGEL $17,972 - REGINALD JONES JR. $9,052 - JAMES HILL $24,268 - MARY LOPUSZYNSKI $6,151 - EMILY PALMER $12,105 - JON PODANY $28,783 - DENNIS BAGGETT $4,718 - CHAEMIN LEE $6,225
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
2024
Filed
7 October 2025
IRS schema version
2024v5.2
Source object
202502839349300510

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.