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Nonprofiteer
← CAROLINAS GOLF COURSE SUPERINTENDENTS ASSOCIATION INC

Form 990 for tax year 2023

Filed by CAROLINAS GOLF COURSE SUPERINTENDENTS ASSOCIATION INC.

Totals

Total revenue
$1,467,195
Total expenses
$1,368,337
Contributions and grants received
$233,138
Grants paid
$63,000
Program service revenue
$1,134,038
Investment income
$22,161
Other revenue
$77,858
Total assets, end of year
$1,380,999
Total liabilities, end of year
$513,833
Net assets or fund balances, end of year
$867,166
Program services expenses (Part IX)
$1,202,279
Management and general expenses
$166,058
Fundraising expenses
$0
Program service expenses (Part III)
$1,202,279

Program services were 87.9% 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

    $232,035

  • 1f · All other contributions, gifts and grants

    $1,103

  • 1g · Noncash contributions included above

    $1,103

  • 2a · Program service revenue: CONFERENCE REVENUE

    total $827,567 · related or exempt $827,567

  • 2b · Program service revenue: RESEARCH REVENUES

    total $148,607 · related or exempt $148,607

  • 2c · Program service revenue: NEWSLETTER ADVERTISING

    total $116,874 · unrelated business $116,874

  • 2d · Program service revenue: ATTENDEE REGISTRATION

    total $35,990 · related or exempt $35,990

  • 2e · Program service revenue: MEMBERSHIP MEETING INC

    total $5,000 · related or exempt $5,000

  • 3 · Investment income

    total $18,634 · excluded $18,634

  • 7a · Gross sales of assets other than inventory

    securities $486,642

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

    securities $483,115

  • 7c · Gain or loss

    securities $3,527

  • 7d · Net gain or loss

    total $3,527 · excluded $3,527

  • 11a · Other revenue: LOCAL ADMIN SUPPORT

    total $23,250 · related or exempt $23,250

  • 11b · Other revenue: VIRLINA CUP INCOME

    total $20,000 · related or exempt $20,000

  • 11c · Other revenue: CAROLINAS NIGHT TICKET

    total $12,720 · related or exempt $12,720

  • 11d · All other revenue

    total $21,888 · related or exempt $21,888

  • 11e · Other revenue, total

    $77,858

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $34,000 · program services $34,000

  • 2 · Grants to domestic individuals

    total $29,000 · program services $29,000

  • 5 · Compensation of officers, directors and key employees

    total $143,029 · program services $111,563 · management and general $31,466

  • 7 · Other salaries and wages

    total $174,800 · program services $136,344 · management and general $38,456

  • 8 · Pension plan contributions

    total $19,069 · program services $14,874 · management and general $4,195

  • 9 · Other employee benefits

    total $47,202 · program services $36,817 · management and general $10,385

  • 10 · Payroll taxes

    total $24,515 · program services $19,122 · management and general $5,393

  • 11c · Fees: accounting

    total $14,000 · management and general $14,000

  • 11f · Fees: investment management

    total $5,610 · management and general $5,610

  • 13 · Office expenses

    total $16,045 · program services $12,515 · management and general $3,530

  • 16 · Occupancy

    total $25,708 · program services $20,052 · management and general $5,656

  • 17 · Travel

    total $55,301 · program services $43,135 · management and general $12,166

  • 19 · Conferences, conventions and meetings

    total $429,084 · program services $419,265 · management and general $9,819

  • 22 · Depreciation, depletion and amortization

    total $6,124 · management and general $6,124

  • 24a · Other expenses: PRINTING AND PUBLICATIO

    total $141,281 · program services $141,281

  • 24b · Other expenses: MEMBERSHIP PROGRAMS

    total $79,725 · program services $79,725

  • 24c · Other expenses: INFORMATION SYSTEMS EXP

    total $37,664 · program services $29,378 · management and general $8,286

  • 24d · Other expenses: LEGISLATIVE AFFAIRS

    total $36,308 · program services $36,308

  • 24e · All other expenses

    total $49,872 · program services $38,900 · management and general $10,972

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $411,644 · end of year $510,504

  • 4 · Accounts receivable

    beginning of year $130,119 · end of year $191,694

  • 8 · Inventories for sale or use

    beginning of year $213 · end of year $4,705

  • 9 · Prepaid expenses and deferred charges

    beginning of year $9,067 · end of year $11,366

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

    $339,603

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

    $192,333

  • 10c · Land, buildings and equipment, net

    beginning of year $153,393 · end of year $147,270

  • 11 · Investments: publicly traded securities

    beginning of year $443,408 · end of year $515,460

  • 17 · Accounts payable and accrued expenses

    beginning of year $11,856 · end of year $11,272

  • 19 · Deferred revenue

    beginning of year $436,859 · end of year $502,561

  • 27 · Net assets without donor restrictions

    beginning of year $612,114 · end of year $665,544

  • 28 · Net assets with donor restrictions

    beginning of year $87,015 · end of year $201,622

Mission and programs · 2023

Mission

THE CAROLINAS GCSA IS COMMITTED TO PROVIDING ITS MEMBERS THE OPPORTUNITY TO EXCEL PROFESSIONALLY AND ENHANCE THE GAME OF GOLF THROUGH RESPONSIBLE TURFGRASS MANAGEMENT.

Activities or mission (Part I)

THE ORGANIZATION WAS FORMED TO PROMOTE RESEARCH AND INTERCHANGE OF SCIENTIFIC AND PRACTICAL KNOWLEDGE RELATING TO THE CARE OF GOLF COURSES AND TURFGRASS OPERATIONS.

  • THE ORGANIZATION HOLDS AND ANNUAL CONFERENCE TO PROVIDE A FORUM FOR THE EXCHANGE OF IDEAS AND KNOWLEDGE RELATING TO THE CARE OF GOLF COURSES AND TURFGRASS OPERATIONS.

    Expenses $384,452 · Revenue $827,567

  • NEWSLETTER/MAGAZINE: THE ORGANIZATION PRINTS A BI-MONTHLY MAGAZINE, CAROLINAS GREEN, THAT IS DISTRIBUTED TO ALL MEMBERS AND ALL GOLF COURSES IN THE STATES OF NORTH CAROLINA AND SOUTH CAROLINA. THE MAGAZINE PROVIDES THE LATEST INFORMATION ON THE MAINTENANCE OF FINE TURFGRASS AND GENERAL INFORMATION ON THE MEMBERS AND ACTIVITIES OF THE ASSOCIATION.

    Expenses $141,281

  • MEMBERSHIP SERVICES: THE ORGANIZATION PROVIDES A VAST ARRAY OF MEMBERSHIP SERVICES INCLUDING MAINTENANCE OF MEMBER RECORDS; MEMBERSHIP MEETING ADMINISTRATION; A BENEVOLENCE FUND FOR DECEASED MEMBERS; ADMINISTRATION OF MEMBER CONTINUING EDUCATION; AND ADMINISTRATION OF LEGISLATIVE AND REGULATORY OVERSIGHT.

    Expenses $79,725 · Revenue $5,000

  • Expenses $596,821 · Revenue $184,597

As filed on the 2023 return.

Listed in Part VII

  • DEAN FARLOW

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JEREMY BOONE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MATTHEW JONES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • RYAN MCCLANNON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • TODD LAWRENCE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • BRADLEY YOUNG

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • ERIC DUSA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DONALD GARRETT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MATTHEW SMITH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • PETER GERDON

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • WILLIAM TOLBERT

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • DARYL EWING

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    1

  • BRIAN GREEN

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • TIMOTHY KREGER

    EXECUTIVE DIRECTOR

    Total calculated
    $176,148
    From this org
    $143,029
    From related orgs
    $0
    Other
    $33,119
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,029
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $33,119
    Filer's total
    $176,148

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

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

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
2023
Filed
7 July 2025
IRS schema version
2023v6.0
Source object
202501909349301200

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