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Nonprofiteer
← UNITED STATES GOLF ASSOCIATION

Form 990 for tax year 2022

Filed by UNITED STATES GOLF ASSOCIATION.

Totals

Total revenue
$234,900,135
Total expenses
$263,194,534
Contributions and grants received
$46,136,345
Grants paid
$9,377,503
Program service revenue
$157,132,567
Investment income
$17,084,565
Other revenue
$14,546,658
Total assets, end of year
$791,037,411
Total liabilities, end of year
$161,012,525
Net assets or fund balances, end of year
$630,024,886
Program services expenses (Part IX)
$230,176,043
Management and general expenses
$32,913,641
Fundraising expenses
$104,850
Program service expenses (Part III)
$230,176,043

Program services were 87.5% 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

    $11,923,947

  • 1f · All other contributions, gifts and grants

    $34,212,398

  • 1g · Noncash contributions included above

    $165,000

  • 2a · Program service revenue: CHAMPIONSHIPS

    total $123,514,940 · related or exempt $123,514,940

  • 2b · Program service revenue: GOLFER ENGAGEMENT

    total $13,456,260 · related or exempt $13,456,260

  • 2c · Program service revenue: EVENTS INSURANCE PAYME

    total $12,000,000 · related or exempt $12,000,000

  • 2d · Program service revenue: GOVERNANCE

    total $2,694,211 · related or exempt $2,694,211

  • 2e · Program service revenue: GOLF COURSES AND SUSTA

    total $957,891 · related or exempt $957,891

  • 2f · All other program service revenue

    total $4,509,265 · related or exempt $3,674,315 · unrelated business $834,950

  • 3 · Investment income

    total $15,068,017 · unrelated business $62,159 · excluded $15,005,858

  • 5 · Royalties

    total $2,119,833 · unrelated business $7,923 · excluded $2,111,910

  • 7a · Gross sales of assets other than inventory

    securities $405,888,227 · other assets $59,835

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

    securities $403,923,001 · other assets $8,513

  • 7c · Gain or loss

    securities $1,965,226 · other assets $51,322

  • 7d · Net gain or loss

    total $2,016,548 · excluded $2,016,548

  • 10a · Gross sales of inventory

    $24,999,563

  • 10b · Cost of goods sold

    $12,572,738

  • 10c · Net income from sales of inventory

    total $12,426,825 · related or exempt $10,453,472 · unrelated business $1,973,353

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $9,310,755 · program services $9,310,755

  • 3 · Grants to foreign organizations and individuals

    total $66,748 · program services $66,748

  • 5 · Compensation of officers, directors and key employees

    total $6,549,171 · program services $5,290,700 · management and general $1,258,471

  • 6 · Compensation of disqualified persons

    total $3,156,789 · program services $2,550,189 · management and general $606,600

  • 7 · Other salaries and wages

    total $42,283,259 · program services $32,472,585 · management and general $9,810,674

  • 8 · Pension plan contributions

    total $3,067,558 · program services $2,835,020 · management and general $232,538

  • 9 · Other employee benefits

    total $172,122 · program services $171,279 · management and general $843

  • 10 · Payroll taxes

    total $2,819,475 · program services $2,216,444 · management and general $603,031

  • 11b · Fees: legal

    total $2,544,686 · program services $15,710 · management and general $2,528,976

  • 11c · Fees: accounting

    total $218,412 · management and general $218,412

  • 11e · Fees: professional fundraising services

    total $104,850 · fundraising $104,850

  • 11f · Fees: investment management

    total $1,440,504 · management and general $1,440,504

  • 11g · Fees: other

    total $25,006,467 · program services $19,289,696 · management and general $5,716,771

  • 12 · Advertising and promotion

    total $6,554,284 · program services $6,554,284

  • 13 · Office expenses

    total $6,327,584 · program services $6,001,997 · management and general $325,587

  • 14 · Information technology

    total $14,735,407 · program services $11,075,188 · management and general $3,660,219

  • 16 · Occupancy

    total $1,300,968 · program services $328,714 · management and general $972,254

  • 17 · Travel

    total $6,438,202 · program services $6,293,249 · management and general $144,953

  • 19 · Conferences, conventions and meetings

    total $1,724,019 · program services $1,362,322 · management and general $361,697

  • 20 · Interest

    total $990,552 · management and general $990,552

  • 22 · Depreciation, depletion and amortization

    total $4,443,203 · program services $1,414,094 · management and general $3,029,109

  • 23 · Insurance

    total $3,447,389 · program services $3,447,389

  • 24a · Other expenses: CHAMPIONSHIP EXPENSES

    total $73,250,373 · program services $73,250,373

  • 24b · Other expenses: PRIZES AND AWARDS

    total $32,500,000 · program services $32,500,000

  • 24c · Other expenses: OTHER EXPENSES

    total $8,584,194 · program services $7,571,744 · management and general $1,012,450

  • 24d · Other expenses: CORP. HOSPITALITY MARKE

    total $6,157,563 · program services $6,157,563

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $45,064,172 · end of year $11,088,246

  • 2 · Savings and temporary cash investments

    beginning of year $464,813 · end of year $466,793

  • 4 · Accounts receivable

    beginning of year $855,311 · end of year $3,026,869

  • 7 · Other notes and loans receivable

    beginning of year $700,000 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $704,251 · end of year $571,817

  • 9 · Prepaid expenses and deferred charges

    beginning of year $14,098,125 · end of year $12,073,134

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

    $132,356,149

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

    $56,010,147

  • 10c · Land, buildings and equipment, net

    beginning of year $75,503,363 · end of year $76,346,002

  • 11 · Investments: publicly traded securities

    beginning of year $754,176,982 · end of year $671,291,012

  • 12 · Investments: other securities

    beginning of year $20,144,724 · end of year $4,255,689

  • 15 · Other assets

    beginning of year $6,180,585 · end of year $11,917,849

  • 17 · Accounts payable and accrued expenses

    beginning of year $25,416,566 · end of year $27,606,233

  • 19 · Deferred revenue

    beginning of year $61,885,048 · end of year $53,706,314

  • 20 · Tax-exempt bond liabilities

    beginning of year $44,618,926 · end of year $43,386,507

  • 25 · Other liabilities

    beginning of year $46,072,358 · end of year $36,313,471

  • 27 · Net assets without donor restrictions

    beginning of year $739,899,428 · end of year $630,024,886

Mission and programs · 2022

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

  • CHAMPIONSHIPS:EXPENSES: $152,728,327 - GRANTS: $824,790 - REVENUE: $133,968,412EVENT INSURANCE PAYMENT:EXPENSES: $0 - GRANTS: $0 - REVENUE: $12,000,000 SEE SCHEDULE OCHAMPIONSHIPS: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.EVENT INSURANCE PAYMENT: THE USGA ALERTED THE EVENT CANCELLATION INSURANCE CARRIER OF ITS INTENTION TO FILE A CLAIM FOR LOSSES ARISING FROM THE RESCHEDULING AND ALTERATION OF THE 2021 U.S. OPEN (INCLUDING THE CANCELLATION OF SPECTATORS AND CORPORATE HOSPITALITY) DUE TO THE COVID-19 PANDEMIC. BASED ON THE VALIDITY OF THE USGA'S CLAIM AND THE ESTIMATED CLAIM TOTAL VALUE, THE INSURANCE CARRIER PAID THE USGA $12,000,000 IN 2022. THESE AMOUNTS HAVE BEEN RECOGNIZED IN THE 2022 FINANCIAL RESULTS, AS THEY MET THE CRITERIA OF THE CONTINGENCY BEING ESTIMABLE AND PROBABLE.

    Expenses $152,728,327 · Grants $824,790 · Revenue $145,968,412

  • GOLFER ENGAGEMENT SEE SCHEDULE OGOLFER ENGAGEMENT - GHIN, MEMBERS, REGIONAL AFFAIRS THE 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. THE USGA ALSO ENGAGES WITH MORE THAN 300,000 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 58 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. 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.

    Expenses $24,646,968 · Grants $3,048,441 · Revenue $13,456,260

  • GOVERNANCE SEE SCHEDULE OGOVERNANCE: RULES, HANDICAPPING, EQUIPMENT STANDARDS, DISTANCE.THE USGA SERVES 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.

    Expenses $9,039,295 · Revenue $2,694,211

  • 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 2022 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 150 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 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 $43,761,453 · Grants $5,504,272 · Revenue $5,467,156

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • J Stuart Francis

    PRESIDENT

    Total calculated
    $0
    Hours/week
    10 + 1 related

  • Fred Perpall

    PRESIDENT - ELECT

    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

    Total calculated
    $0
    Hours/week
    10

  • Nick Price

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Kendra Graham

    EXECUTIVE COMMITTEE

    Total calculated
    $0
    Hours/week
    10

  • Thomas Barkin

    EXECUTIVE COMMITTEE

    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

  • Mike Whan

    CEO

    Total calculated
    $1,854,376
    From this org
    $1,703,585
    From related orgs
    $0
    Other
    $150,791
    Hours/week
    60 + 1 related

    Schedule J breakdown matched by us

    Base
    $1,037,671
    Bonus
    $650,000
    Other
    $15,914
    Deferred
    $119,082
    Nontaxable benefits
    $31,709
    Filer's total
    $1,854,376

  • Christopher Fraser

    SECRETARY AND CLO

    Total calculated
    $770,782
    From this org
    $689,872
    From related orgs
    $0
    Other
    $80,910
    Hours/week
    60 + 1 related

    Schedule J breakdown matched by us

    Base
    $457,766
    Bonus
    $131,348
    Other
    $100,758
    Deferred
    $56,650
    Nontaxable benefits
    $24,260
    Filer's total
    $770,782

  • Susan Pikitch

    CHIEF FINANCIAL OFFICER

    Total calculated
    $766,517
    From this org
    $685,551
    From related orgs
    $0
    Other
    $80,966
    Hours/week
    60 + 1 related

    Schedule J breakdown matched by us

    Base
    $495,292
    Bonus
    $144,008
    Other
    $46,251
    Deferred
    $56,650
    Nontaxable benefits
    $24,316
    Filer's total
    $766,517

  • John Bodenhamer

    CHIEF CHAMPIONSHIPS OFFICE

    Total calculated
    $902,731
    From this org
    $838,872
    From related orgs
    $0
    Other
    $63,859
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $597,995
    Bonus
    $189,900
    Other
    $50,977
    Deferred
    $32,150
    Nontaxable benefits
    $31,709
    Filer's total
    $902,731

  • Steven Schloss

    CHIEF PEOPLE OFFICER (THRU 02/2022)

    Total calculated
    $614,851
    From this org
    $614,851
    From related orgs
    $0
    Other
    $0
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $43,747
    Bonus
    $134,513
    Other
    $436,591
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $614,851

  • Jon Podany

    CHIEF COMMERCIAL OFFICER

    Total calculated
    $579,394
    From this org
    $511,535
    From related orgs
    $0
    Other
    $67,859
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $495,770
    Bonus
    $0
    Other
    $15,765
    Deferred
    $36,150
    Nontaxable benefits
    $31,709
    Filer's total
    $579,394

  • Thomas Pagel

    CHIEF GOVERNANCE OFFICER

    Total calculated
    $578,764
    From this org
    $516,242
    From related orgs
    $0
    Other
    $62,522
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $387,417
    Bonus
    $113,940
    Other
    $14,885
    Deferred
    $29,650
    Nontaxable benefits
    $32,872
    Filer's total
    $578,764

  • Emily Von Doehren

    CHIEF MBER SERVICES OFFICER

    Total calculated
    $481,760
    From this org
    $428,494
    From related orgs
    $0
    Other
    $53,266
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $328,907
    Bonus
    $85,983
    Other
    $13,604
    Deferred
    $29,650
    Nontaxable benefits
    $23,616
    Filer's total
    $481,760

  • Dennis Baggett

    MD - OPEN CHAMPIONSHIPS

    Total calculated
    $699,986
    From this org
    $634,469
    From related orgs
    $0
    Other
    $65,517
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $331,769
    Bonus
    $300,000
    Other
    $2,700
    Deferred
    $34,961
    Nontaxable benefits
    $30,556
    Filer's total
    $699,986

  • Reginald Jones Jr

    MD, US OPEN

    Total calculated
    $524,483
    From this org
    $457,624
    From related orgs
    $0
    Other
    $66,859
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $356,078
    Bonus
    $75,241
    Other
    $26,305
    Deferred
    $35,150
    Nontaxable benefits
    $31,709
    Filer's total
    $524,483

  • James Hill

    MD - CHAMPIONSHIPS

    Total calculated
    $450,019
    From this org
    $360,981
    From related orgs
    $0
    Other
    $89,038
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $293,079
    Bonus
    $60,335
    Other
    $7,567
    Deferred
    $56,650
    Nontaxable benefits
    $32,388
    Filer's total
    $450,019

  • Mary Lopuszynski

    MD, MERCHANDISE

    Total calculated
    $439,913
    From this org
    $400,359
    From related orgs
    $0
    Other
    $39,554
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $321,937
    Bonus
    $67,033
    Other
    $11,389
    Deferred
    $27,027
    Nontaxable benefits
    $12,527
    Filer's total
    $439,913

  • Anthony Greco

    MD - FIELD SERVICES

    Total calculated
    $438,657
    From this org
    $379,849
    From related orgs
    $0
    Other
    $58,808
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $295,016
    Bonus
    $62,031
    Other
    $22,802
    Deferred
    $27,102
    Nontaxable benefits
    $31,706
    Filer's total
    $438,657

  • Michael Davis

    FORMER OFFICER

    Total calculated
    $2,307,499
    From this org
    $2,305,249
    From related orgs
    $0
    Other
    $2,250
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $17,308
    Bonus
    $2,147,749
    Other
    $140,192
    Deferred
    $2,250
    Nontaxable benefits
    $0
    Filer's total
    $2,307,499

  • Randon Jerris

    FORMER KEY EMPLOYEE

    Total calculated
    $714,674
    From this org
    $712,424
    From related orgs
    $0
    Other
    $2,250
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $8,846
    Bonus
    $145,590
    Other
    $557,988
    Deferred
    $2,250
    Nontaxable benefits
    $0
    Filer's total
    $714,674

  • Craig Annis

    FORMER KEY EMPLOYEE

    Total calculated
    $134,615
    From this org
    $134,615
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $134,615
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $134,615

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
  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 5a · Pay contingent on this organization's revenues
  • 6a · Pay contingent on this organization's net earnings

Answered no

  • 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, LINES 4A-B
CERTAIN INDIVIDUAL(S) LEFT THE ORGANIZATION DURING 2022 AND RECEIVED A SEVERANCE PAYMENT WHICH IS INCLUDED IN SCHEDULE J, PART II, COLUMN B(III). HOWEVER, DUE TO A CONFIDENTIALITY AGREEMENT, NEITHER THE NAME NOR THE AMOUNT WILL BE LISTED. 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 2022 (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 $34,993 - CHRISTOPHER FASER $79,905 - RANDON JERRIS $52,873 - REGINALD JONES JR. $9,494 - MARY LOPUSZYNSKI $6,889 - SUSAN PIKITCH $24,478 - STEVEN SCHLOSS $6,800 - JAMES HILL $4,062 - JEFFREY HALL $3,391 - ANTHONY GRECO $18,305 SECTION 457(F) DEFERRED COMPENSATION PLAN, NON-VESTED PORTION WHICH IS REPORTED ON SCHEDULE J PART II COLUMN C: - MIKE WHAN $62,432
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:
MICHAEL DAVIS SERVED AS CEO OF THE USGA THROUGH JUNE 30, 2021. MR. DAVIS ALSO SERVED IN AN ADVISORY CAPACITY TO THE USGA AND THE NEW CEO FROM JULY 1, 2021 THROUGH DECEMBER 31, 2021. MR. DAVIS RECEIVED TWO PAYMENTS AS NON-CASH VESTED BENEFITS IN THE USGA 457(F) NON-QUALIFIED PAYMENTS IN EARLY 2022 WHICH HAVE BEEN REFLECTED AND REPORTED IN HIS 2021 COMPENSATION. MR. DAVIS RECEIVED A DISTRIBUTION FROM THE USGA 457F PLAN IN JANUARY 2022 OF APPROXIMATELY $1.2M. THIS PAYMENT WAS REPORTED ON 2021 FORM 990, SCHEDULE J PART II B(III) AND F. IN ADDITION, MR. DAVIS RECEIVED A DISCRETIONARY BONUS OF APPROXIMATELY $1.7M IN JANUARY 2022 RELATED TO HIS POSITION AND LENGTH OF SERVICE WITH THE USGA. THIS PAYMENT IS INCLUDED IN 2021 FORM 990 SCHEUDLE J PART II B(II) AND AGAIN IN 2022 FORM 990 SCHEDULE J PART II B(II) AND F. FURTHER, MR. DAVIS RECEIVED 2021 REGULAR BONUS IN MARCH 2022 OF $415,880. THIS PAYMENT IS INCLUDED IN 2022 FORM 990 SCHEDULE J PART II B(II). BOTH PAYMENTS WERE REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE OF THE USGA. 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
2022
Filed
6 October 2023
IRS schema version
2022v5.0
Source object
202312799349301401

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.