Totals
- Total revenue
- $5,818,948
- Total expenses
- $2,461,887
- Contributions and grants received
- $5,706,886
- Grants paid
- $0
- Program services expenses (Part IX)
- $2,441,458
- Management and general expenses
- $14,429
- Fundraising expenses
- $6,000
- Program service expenses (Part III)
- $2,441,458
Program services were 99.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Listed in Part VII
-
MIKE WHAN
DIRECTOR
- Total calculated
- $1,854,376
- From this org
- $0
- From related orgs
- $1,703,585
- Other
- $150,791
- Hours/week
- 1 + 60 related
Schedule J breakdown matched by us
- Base
- $0 + $1,037,671 related
- Bonus
- $0 + $650,000 related
- Other
- $0 + $15,914 related
- Deferred
- $0 + $119,082 related
- Nontaxable benefits
- $0 + $31,709 related
- Filer's total
- $0 + $1,854,376 related
-
SUSAN PIKITCH
CHIEF FINANCIAL OFFICER
- Total calculated
- $766,517
- From this org
- $0
- From related orgs
- $685,551
- Other
- $80,966
- Hours/week
- 1 + 60 related
Schedule J breakdown matched by us
- Base
- $0 + $495,292 related
- Bonus
- $0 + $144,008 related
- Other
- $0 + $46,251 related
- Deferred
- $0 + $56,650 related
- Nontaxable benefits
- $0 + $24,316 related
- Filer's total
- $0 + $766,517 related
-
CHARLIE PAGNAM
EXECUTIVE DIRECTOR & CPO
- Total calculated
- $690,873
- From this org
- $610,345
- From related orgs
- $0
- Other
- $80,528
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $495,932
- Bonus
- $105,500
- Other
- $8,913
- Deferred
- $56,650
- Nontaxable benefits
- $23,878
- Filer's total
- $690,873
-
CHRISTOPHER FRASER
SECRETARY
- Total calculated
- $770,782
- From this org
- $0
- From related orgs
- $689,872
- Other
- $80,910
- Hours/week
- 1 + 60 related
Schedule J breakdown matched by us
- Base
- $0 + $457,766 related
- Bonus
- $0 + $131,348 related
- Other
- $0 + $100,758 related
- Deferred
- $0 + $56,650 related
- Nontaxable benefits
- $0 + $24,260 related
- Filer's total
- $0 + $770,782 related
-
ANTHONY K ANDERSON
CHAIRMAN, DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 10 related
-
J STUART FRANCIS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 10 related
-
CATHY ENGELBERT
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 10 related
-
MICHAEL DAVIS
FORMER DIRECTOR
- Total calculated
- $2,307,499
- From this org
- $0
- From related orgs
- $2,305,249
- Other
- $2,250
- Hours/week
- 0
Schedule J breakdown matched by us
- Base
- $0 + $17,308 related
- Bonus
- $0 + $2,147,749 related
- Other
- $0 + $140,192 related
- Deferred
- $0 + $2,250 related
- Nontaxable benefits
- $0
- Filer's total
- $0 + $2,307,499 related
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 — 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
- 4b · Supplemental nonqualified retirement plan
- 5b · Pay contingent on a related organization's revenues
- 6b · Pay contingent on a related organization's net earnings
Answered no
- 4a · Severance or change-of-control payment
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 6a · Pay contingent on this 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 3:
- THE USGA FOUNDATION RELIED ON UNITED STATES GOLF ASSOCIATION, A RELATED ORGANIZATION THAT USED ONE OR MORE OF THE METHODS LISTED ON LINE 3 TO ESTABLISH THE TOP MANAGEMENT OFFICER'S COMPENSATION. PLEASE REFER TO SCHEDULE O NARRATIVE REGARDING PART VI LINE 15 - COMPENSATION REVIEW PROCEDURE FOR DETAILS.
- SCHEDULE J, 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): - SUSAN PIKITCH $24,478 - CHRISTOPHER FRASER $79,905 SECTION 457(F) DEFERRED COMPENSATION PLAN, NON-VESTED PORTION WHICH IS REPORTED ON SCHEDULE J PART II COLUMN C: - MIKE WHAN $62,432
- SCHEDULE J, PART I, LINES 5 & 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 USGA BOARD PRESIDENT. PART II - COMPENSATION OF CHARLIE PAGNAM CHARLIE PAGNAM REPORTED IN THE USGA FOUNDATION FORM 990 IS PAID BY UNITED STATES GOLF ASSOCIATION, THE SUPPORTED ORGANIZATION OF USGA FOUNDATION. ON PART VII AND SCHEDULE J, ALL COMPENSATION OF CHARLIE PAGNAM IS BEING REPORTED AS HAVING BEEN PAID BY USGA FOUNDATION. FURTHERMORE, THE INDIVIDUAL'S COMPENSATION IS REIMBURSED BY USGA FOUNDATION, BASED ON SERVICES RENDERED TO THAT ORGANIZATION IN THE INTEREST OF CLARITY. USGA FOUNDATION IS DISCLOSING THE SALARY AND BENEFIT AMOUNTS AS HAVING BEEN REIMBURSED BY USGA FOUNDATION TO UNITED STATES GOLF ASSOCIATION. 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
No itemized grants to organizations on this return.
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.
-
UNITED STATES GOLF ASSOCIATION
501(C)(3) · PROFESSIONAL ASSOCIATION · NJ
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 13 September 2023
- IRS schema version
- 2022v5.0
- Source object
- 202332569349301243
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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