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Nonprofiteer
← MARYLAND STATE GOLF ASSOCIATION

Form 990 for tax year 2025

Filed by MARYLAND STATE GOLF ASSOCIATION.

Totals

Total revenue
$3,278,694
Total expenses
$2,494,291
Contributions and grants received
$286,697
Grants paid
$67,227
Program service revenue
$2,674,142
Investment income
$266,391
Other revenue
$51,464
Total assets, end of year
$3,231,199
Total liabilities, end of year
$4,966
Net assets or fund balances, end of year
$3,226,233
Program services expenses (Part IX)
$1,574,898
Management and general expenses
$919,393
Fundraising expenses
$0
Program service expenses (Part III)
$1,574,898

Program services were 63.1% 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.

  • 1c · Fundraising events

    $17,480

  • 1f · All other contributions, gifts and grants

    $269,217

  • 2a · Program service revenue: HANDICAP INCOME

    total $1,241,722 · related or exempt $1,241,722

  • 2b · Program service revenue: "E" CLUB INCOME

    total $621,451 · related or exempt $621,451

  • 2c · Program service revenue: TOURNAMENT FEES

    total $518,703 · related or exempt $518,703

  • 2d · Program service revenue: YOUTH ON COURSE REVENU

    total $170,883 · related or exempt $170,883

  • 2e · Program service revenue: ADVERTISING

    total $72,587 · unrelated business $72,587

  • 2f · All other program service revenue

    total $48,796 · related or exempt $48,796

  • 3 · Investment income

    total $119,566 · excluded $119,566

  • 7a · Gross sales of assets other than inventory

    securities $146,825

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

    securities $0

  • 7c · Gain or loss

    securities $146,825

  • 7d · Net gain or loss

    total $146,825 · excluded $146,825

  • 8a · Fundraising events: gross income

    $74,476

  • 8a · Fundraising events: contributions included on line 1c

    $17,480

  • 8b · Fundraising events: direct expenses

    $30,363

  • 8c · Net income from fundraising events

    total $44,113 · excluded $44,113

  • 11a · Other revenue: OTHER REVENUE

    total $7,351 · excluded $7,351

  • 11e · Other revenue, total

    $7,351

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $35,227 · program services $35,227

  • 2 · Grants to domestic individuals

    total $32,000 · program services $32,000

  • 5 · Compensation of officers, directors and key employees

    total $185,561 · management and general $185,561

  • 7 · Other salaries and wages

    total $418,420 · management and general $418,420

  • 8 · Pension plan contributions

    total $9,476 · management and general $9,476

  • 9 · Other employee benefits

    total $32,692 · management and general $32,692

  • 10 · Payroll taxes

    total $41,871 · management and general $41,871

  • 11c · Fees: accounting

    total $12,740 · management and general $12,740

  • 11f · Fees: investment management

    total $7,009 · management and general $7,009

  • 12 · Advertising and promotion

    total $12,297 · management and general $12,297

  • 13 · Office expenses

    total $61,593 · program services $1,575 · management and general $60,018

  • 14 · Information technology

    total $20,923 · management and general $20,923

  • 16 · Occupancy

    total $24,243 · management and general $24,243

  • 17 · Travel

    total $38,824 · management and general $38,824

  • 19 · Conferences, conventions and meetings

    total $69,124 · program services $44,765 · management and general $24,359

  • 22 · Depreciation, depletion and amortization

    total $13,331 · management and general $13,331

  • 23 · Insurance

    total $17,629 · management and general $17,629

  • 24a · Other expenses: TOURNAMENT EXPENSES

    total $411,469 · program services $411,469

  • 24b · Other expenses: JOINT PROGRAM W. MAPGA

    total $368,277 · program services $368,277

  • 24c · Other expenses: "E" CLUB EXPENSES

    total $328,554 · program services $328,554

  • 24d · Other expenses: HANDICAP PROGRAM

    total $156,091 · program services $156,091

  • 24e · All other expenses

    total $196,940 · program services $196,940

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $1,333,243 · end of year $381,787

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

    $627,865

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

    $126,921

  • 10c · Land, buildings and equipment, net

    beginning of year $514,276 · end of year $500,944

  • 11 · Investments: publicly traded securities

    beginning of year $513,578 · end of year $954,533

  • 12 · Investments: other securities

    beginning of year $138,350 · end of year $1,345,935

  • 15 · Other assets

    beginning of year $48,000 · end of year $48,000

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,217 · end of year $4,966

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

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

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $2,543,230 · end of year $3,226,233

Mission and programs · 2025

Mission

TO SERVE, GROW AND ADVANCE THE GAME OF GOLF IN MARYLAND AND THE DISTRICT OF COLUMBIA.

Activities or mission (Part I)

THE MARYLAND STATE GOLF ASSOCIATION (MSGA) IS DEDICATED TO PROMOTING THE GAME OF GOLF IN MARYLAND AND WASHINGTON, DC. WE WELCOME GOLFERS OF ALL AGES AND ABILITIES AND OFFER A RANGE OF INITIATIVES AIMED AT ENRICHING AND EXPANDING THE OPPORTUNITIES WITHIN THE SPORT, INCLUDING:-HOSTING TOURNAMENTS, USGA CHAMPIONSHIP QUALIFIERS, EVENTS, AND TEAM MATCHES-ADMINISTERING GOLF HANDICAP AND COURSE RATING PROGRAMS-FOSTERING THE NEXT GENERATION OF GOLFERS THROUGH JUNIOR PROGRAMS, GRANTS, AND SCHOLARSHIPS-PROVIDING COMPREHENSIVE GOLF RULES EDUCATION-EXPANDING ENGAGEMENT AMONG WOMEN, NEW GOLFERS, AND ADAPTIVE GOLF PARTICIPANTS-PRESERVING OUR RICH HERITAGE THROUGH OUR PARTNERSHIP WITH THE MARYLAND GOLF HALL OF FAMETHE MSGA IS A 501(C)(3) CHARITABLE ORGANIZATION OF 8 STAFF, 15 BOARD MEMBERS, 72 VOLUNTEERS, 58,000 MEMBERS, AND 167 MEMBER CLUBS. FOUNDED IN 1921, WE CONTINUALLY WORK TO SEEK WAYS TO IMPROVE THE GOLF EXPERIENCE FOR OUR MEMBERS. FOR MORE INFORMATION, PLEASE VISIT MSGA.ORG.

  • THE MARYLAND HANDICAP PROGRAM IS A JOINT VENTURE WITH THE MIDDLE ATLANTIC SECTION OF THE PGA PROVIDING HANDICAP SERVICES TO 167 CLUBS WITH OVER 58,000 MEMBERS.

    Expenses $524,368 · Revenue $1,241,721

  • THE MARYLAND STATE GOLF ASSOCIATION'S TOURNAMENT PROGRAM ADMINISTERS AND CONDUCTS A COMPREHENSIVE SCHEDULE OF AMATEUR GOLF CHAMPIONSHIPS AND COMPETITIVE EVENTS FOR MARYLAND GOLFERS OF ALL AGES AND SKILL LEVELS. THE PROGRAM IS DESIGNED TO PRESERVE THE TRADITIONS OF AMATEUR GOLF, PROVIDE EQUITABLE COMPETITIVE OPPORTUNITIES, AND PROMOTE SPORTSMANSHIP AND INTEGRITY THROUGH THE RULES OF GOLF. MSGA ORGANIZES STATE CHAMPIONSHIPS, QUALIFIERS, TEAM COMPETITIONS, AND SPECIAL EVENTS, WHILE PROVIDING COURSE SETUP, RULES ADMINISTRATION, SCORING, AND ON-SITE TOURNAMENT MANAGEMENT. REVENUES SUPPORTING THE PROGRAM ARE PRIMARILY DERIVED FROM ENTRY FEES.

    Expenses $411,469 · Revenue $518,703

  • THE MSGA E-CLUB (ECLUB) PROGRAM PROVIDES AN AFFORDABLE AND ACCESSIBLE PATHWAY FOR INDIVIDUAL GOLFERS WHO ARE NOT MEMBERS OF A TRADITIONAL CLUB TO RECEIVE AN OFFICIAL USGA HANDICAP INDEX AND ACCESS TO MSGA BENEFITS AND SERVICES. THROUGH THIS PROGRAM, GOLFERS CAN ESTABLISH AND MAINTAIN HANDICAPS, PARTICIPATE IN SELECT COMPETITIONS, RECEIVE RULES OF GOLF EDUCATION, AND ENGAGE WITH MSGA INITIATIVES. THE PROGRAM EXPANDS ACCESS TO ORGANIZED GOLF, SUPPORTS INCLUSION AND PARTICIPATION ACROSS THE STATE, AND ADVANCES MSGA'S MISSION TO SERVE ALL MARYLAND GOLFERS.

    Expenses $328,554 · Revenue $621,451

  • THE MSGA PARTNERED WITH YOUTH ON COURSE IN 2018 TO BRING ACCESS TO GOLF FOR $5 OR LESS TO YOUTH IN MARYLAND. YOUTH ON COURSE SUBSIDIZES THE GREENS FEES TO ENSURE GOLF COURSES DO NOT LOSE MONEY WHILE PARTICIPATING IN THE PROGRAM. YOUTH ON COURSE HEADQUARTERS PAID FOR ALL SUBSIDIES DURING 2018 AND 2019, BUT STARTING IN 2020, THE MSGA IS FULLY RESPONSIBLE FOR PAYING SUBSIDIES TO PARTICIPATING COURSES. THE SUBSIDIES AMOUNTED TO $146,596 IN 2025. OVER 6,400 KIDS AGES 6-18 ARE CURRENTLY MEMBERS OF YOUTH ON COURSE MARYLAND.

    Expenses $150,552 · Revenue $170,883

  • SUPPORT FOR ENHANCING AND IMPROVING THE GAME OF GOLF IN THE STATE OF MARYLAND: -THE MSGA SPONSORS THE EMMET GARY SCHOLARSHIP WHICH IS PRESENTED ANNUALLY TO AGRONOMY STUDENTS AT THE UNIVERSITY OF MARYLAND. SINCE 1969, THERE HAVE BEEN 166 RECIPIENTS WHO HAVE RECEIVED SCHOLARSHIPS TOTALING OVER $405,000. MANY OF THE STUDENTS HAVE GONE ON TO BECOME GOLF COURSE SUPERINTENDENTS IN MARYLAND AND ACROSS THE COUNTRY.-THE MSGA BECAME A CO-SPONSOR OF THE FIRST TEE METRO TOUR IN THE STATE OF MARYLAND IN 2013. THE FIRST TEE METRO TOUR IS A DEVELOPMENTAL TOURNAMENT SERIES THAT IS OPEN TO THE FIRST TEE PARTICIPANTS FROM THE GREATER WASHINGTON, D.C., HOWARD COUNTY, BALTIMORE, PRINCE GEORGE'S COUNTY AND MONTGOMERY COUNTY CHAPTERS. THE PARTICIPANTS MUST BE AN ACTIVE FIRST TEE PARTICIPANT, AT LEAST 12 YEARS OF AGE AND A BIRDIE LEVEL PARTICIPANT. MSGA CONTRIBUTES $5,000 PER YEAR.-SINCE 2006, THE MSGA HAS AWARDED EDUCATIONAL SCHOLARSHIPS TO INDIVIDUALS EMPLOYED BY MSGA MEMBER CLUBS AND/OR THEIR CHILDREN, AND TO STUDENTS HAVING COMPLETED THEIR JUNIOR YEAR OF HIGH SCHOOL WITH A BONA FIDE CONNECTION TO THE GAME OF GOLF. SCHOLARSHIPS TO DATE HAVE TOTALED $330,625 TO MORE THAN 83 STUDENTS.-THE MSGA IS OFFERING SUPPORT TO JUNIOR GOLFERS IN THEIR PURSUIT OF OBTAINING A GOLF SCHOLARSHIP. THIS PROGRAM STARTED IN 2015. FIVE $500 GRANTS WERE AWARDED IN 2025.

    Expenses $67,227 · Grants $67,227

  • VARIOUS PROGRAM SERVICES AND MEMBERSHIP DUES

    Expenses $92,728 · Revenue $48,797

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Sinclair Eaddy

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Jack Barse

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Diane Herndon

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Jan Miller

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • David Bannister

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Rebecca Krimski

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Mike Hinkey

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Bob Van Namen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Armando Deltoro

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Robert Hoopes

    DIRECTOR (BEG 11/25)

    Total calculated
    $0
    Hours/week
    2

  • Bill Tignanelli

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Alan Schroeder

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Mike Cumberpatch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Joan Heiss

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Mark Miller

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Kellon Newland

    EXECUTIVE DIRECTOR

    Total calculated
    $185,561
    From this org
    $151,800
    From related orgs
    $0
    Other
    $33,761
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $132,000
    Bonus
    $19,800
    Other
    $0
    Deferred
    $4,554
    Nontaxable benefits
    $29,207
    Filer's total
    $185,561

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 · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
MSGA PAID FOR A SOCIAL MEMBERSHIP AT COUNTRY CLUB OF MARYLAND. MSGA OWNS THE MEMBERSHIP. THE EXECUTIVE DIRECTOR'S NAME IS ON THE MEMBERSHIP AND THE MEMBERSHIP IS USED FOR BUSINESS RELATED LUNCHES AND GOLF. THIS MEMBERSHIP WAS NOT INCLUDED IN TAXABLE WAGES.
PART I, LINE 7
THE EXECUTIVE DIRECTOR RECEIVED A DISCRETIONARY BONUS DURING THE YEAR.

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

Provenance

Return type
form_990
Tax year
2025
Filed
27 March 2026
IRS schema version
2025v4.0
Source object
202610869349301901

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