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Nonprofiteer
← MASSACHUSETTS GOLF ASSOCIATION INC

Form 990 for tax year 2024

Filed by MASSACHUSETTS GOLF ASSOCIATION INC.

Totals

Total revenue
$9,187,318
Total expenses
$7,982,196
Contributions and grants received
$1,069,408
Grants paid
$54,492
Program service revenue
$6,633,874
Investment income
$1,315,645
Other revenue
$168,391
Total assets, end of year
$17,632,721
Total liabilities, end of year
$672,658
Net assets or fund balances, end of year
$16,960,063
Program services expenses (Part IX)
$7,196,944
Management and general expenses
$676,491
Fundraising expenses
$108,761
Program service expenses (Part III)
$7,196,944

Program services were 90.2% 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.

  • 1c · Fundraising events

    $97,685

  • 1f · All other contributions, gifts and grants

    $971,723

  • 1g · Noncash contributions included above

    $27,421

  • 2a · Program service revenue: HANDICAPPING SERVICE

    total $4,656,010 · related or exempt $4,656,010

  • 2b · Program service revenue: GOLF EVENTS REGISTRATION FEES

    total $1,507,747 · related or exempt $1,507,747

  • 2c · Program service revenue: GOLF FEES / JUNIOR GOLF

    total $373,561 · related or exempt $373,561

  • 2d · Program service revenue: MEMBER DUES

    total $86,125 · related or exempt $86,125

  • 2e · Program service revenue: EDUCATIONAL SEMINARS

    total $10,431 · related or exempt $10,431

  • 3 · Investment income

    total $301,629 · unrelated business -$16 · excluded $301,645

  • 5 · Royalties

    total $72,542 · excluded $72,542

  • 6a · Gross rents

    real property $55,000

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $55,000

  • 6d · Net rental income or loss

    total $55,000 · excluded $55,000

  • 7a · Gross sales of assets other than inventory

    securities $7,557,907

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

    securities $6,543,891

  • 7c · Gain or loss

    securities $1,014,016

  • 7d · Net gain or loss

    total $1,014,016 · excluded $1,014,016

  • 8a · Fundraising events: gross income

    $14,000

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

    $97,685

  • 8b · Fundraising events: direct expenses

    $28,658

  • 8c · Net income from fundraising events

    total -$14,658 · excluded -$14,658

  • 10a · Gross sales of inventory

    $36,236

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $36,236 · related or exempt $36,236

  • 11a · Other revenue: ADVERTISING INCOME

    total $12,400 · unrelated business $12,400

  • 11b · Other revenue: MISCELLANEOUS INCOME

    total $6,871 · excluded $6,871

  • 11e · Other revenue, total

    $19,271

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $26,692 · program services $26,692

  • 2 · Grants to domestic individuals

    total $27,800 · program services $27,800

  • 5 · Compensation of officers, directors and key employees

    total $461,682 · program services $369,346 · management and general $92,336

  • 7 · Other salaries and wages

    total $2,353,755 · program services $2,221,392 · management and general $70,467 · fundraising $61,896

  • 8 · Pension plan contributions

    total $59,037 · program services $55,921 · management and general $1,526 · fundraising $1,590

  • 9 · Other employee benefits

    total $268,076 · program services $250,573 · management and general $10,898 · fundraising $6,605

  • 10 · Payroll taxes

    total $305,901 · program services $282,021 · management and general $17,057 · fundraising $6,823

  • 11b · Fees: legal

    total $67,805 · management and general $67,805

  • 11c · Fees: accounting

    total $152,698 · management and general $152,698

  • 11f · Fees: investment management

    total $73,603 · management and general $73,603

  • 11g · Fees: other

    total $653,270 · program services $642,662 · management and general $7,602 · fundraising $3,006

  • 12 · Advertising and promotion

    total $63,292 · program services $61,900 · management and general $213 · fundraising $1,179

  • 13 · Office expenses

    total $343,695 · program services $336,135 · management and general $1,159 · fundraising $6,401

  • 14 · Information technology

    total $169,370 · program services $165,644 · management and general $571 · fundraising $3,155

  • 16 · Occupancy

    total $241,075 · program services $202,572 · management and general $27,574 · fundraising $10,929

  • 17 · Travel

    total $70,434 · program services $68,885 · management and general $237 · fundraising $1,312

  • 19 · Conferences, conventions and meetings

    total $63,942 · program services $8,065 · management and general $55,877

  • 20 · Interest

    total $3,046 · management and general $3,046

  • 22 · Depreciation, depletion and amortization

    total $291,664 · program services $279,490 · management and general $8,714 · fundraising $3,460

  • 23 · Insurance

    total $129,132 · program services $126,291 · management and general $436 · fundraising $2,405

  • 24a · Other expenses: TAXES

    total $1,397 · program services $1,397

  • 24b · Other expenses: CHAMPIONSHIP PROGRAM EX

    total $1,370,911 · program services $1,370,911

  • 24c · Other expenses: HANDICAP NETWORK EXP

    total $309,641 · program services $309,641

  • 24d · Other expenses: JUNIOR GOLF PROGRAMS

    total $275,558 · program services $275,558

  • 24e · All other expenses

    total $198,720 · program services $114,048 · management and general $84,672

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,406,641 · end of year $499,778

  • 2 · Savings and temporary cash investments

    beginning of year $428,318 · end of year $481,178

  • 4 · Accounts receivable

    beginning of year $239,816 · end of year $208,609

  • 8 · Inventories for sale or use

    beginning of year $12,020 · end of year $42,452

  • 9 · Prepaid expenses and deferred charges

    beginning of year $99,666 · end of year $74,885

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

    $10,003,750

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

    $5,080,972

  • 10c · Land, buildings and equipment, net

    beginning of year $5,214,442 · end of year $4,922,778

  • 11 · Investments: publicly traded securities

    beginning of year $7,958,396 · end of year $11,325,667

  • 15 · Other assets

    beginning of year $83,952 · end of year $77,374

  • 17 · Accounts payable and accrued expenses

    beginning of year $433,590 · end of year $540,731

  • 19 · Deferred revenue

    beginning of year $53,525 · end of year $47,305

  • 25 · Other liabilities

    beginning of year $114,266 · end of year $84,622

  • 27 · Net assets without donor restrictions

    beginning of year $15,571,076 · end of year $16,702,063

  • 28 · Net assets with donor restrictions

    beginning of year $270,794 · end of year $258,000

Mission and programs · 2024

Mission

TO PROMOTE AND PRESERVE THE INTEGRITY AND VALUES OF GOLF THROUGHOUT THE COMMONWEALTH OF MASSACHUSETTS.

  • GOLF EVENT REGISTRATION FEES - EVERY YEAR, THOUSANDS OF MASSACHUSETTS GOLFERS OF ALL ABILITIES COMPETE IN VARYING EVENTS RANGING FROM STATE CHAMPIONSHIPS, MEMBER TOURNAMENTS, AND USGA REGIONAL QUALIFYING EVENTS. THE PROCEEDS FROM THESE EVENTS HELP SUPPORT THE ORGANIZATION IN ITS EXEMPT PURPOSE TO PROVIDE EDUCATION AND CONTINUE TO PROMOTE THE SPORT OF GOLF IN THE STATE OF MASSACHUSETTS.

    Expenses $2,980,902 · Revenue $1,507,747

  • GOLF FEES AND RELATED/JUNIOR GOLF PROGRAM - NEW WADING RIVER COUNTRY CLUB, LLC/DBA THE LINKS AT MASS GOLF SERVES AS A PERMANENT GOLF EDUCATION CENTER FOR MASSACHUSETTS THAT PROVIDES ACCESS FOR MANY YOUTH-BASED COMMUNITY PROGRAMS WITH THE GOAL OF POSITIVELY AFFECTING THE LIVES OF UNDERPRIVILEGED CHILDREN THROUGHOUT THE STATE.THE LINKS IS THE HOME BASE FOR THE MASSACHUSETTS CHAPTER OF THE NATIONALLY ACCLAIMED THE FIRST TEE PROGRAM. A SERIES OF DAY AND WEEKLONG CLINICS ARE HOSTED FOR VARIOUS YOUTH AND COMMUNITY GROUPS AT THE CLUB THROUGHOUT THE SUMMER MONTHS. IN ADDITION, THE FIRST TEE OF MASSACHUSETTS RUNS SATELLITE FACILITIES DURING THE SUMMER MONTHS IN THE FOLLOWING CITIES WITHIN MASSACHUSETTS; SPRINGFIELD, HYANNIS, BOSTON, NATICK AND BROCKTON. THE COURSE AT THE LINKS IS OPEN TO THE PUBLIC YEAR-ROUND - WEATHER PERMITTING - AND PROVIDES AFFORDABLE GOLF ACCESS FOR ALL INDIVIDUALS INCLUDING JUNIORS, SENIORS AND WOMEN.

    Expenses $1,810,892 · Revenue $302,799

  • HANDICAPPING SERVICE - THE MGA PROVIDES ACCURATE AND TIMELY HANDICAP INDEXES FOR ROUGHLY 135,000 GOLFERS IN MASSACHUSETTS AND UPHOLDS THE INTEGRITY OF THE USGA HANDICAP SYSTEM. MAINTAINING A HANDICAP INDEX ALLOWS GOLFERS OF VARYING SKILL LEVELS TO COMPETE ON AN EQUITABLE BASIS.

    Expenses $1,374,271 · Revenue $4,656,010

  • MISCELLANEOUS - COURSE RATING, MEASURING AND MARKING - THE MGA RATES COURSES FOR MEN AND WOMEN IN ACCORDANCE WITH THE USGA COURSE & SLOPE RATING SYSTEM. PRECISE RATINGS ARE PROVIDED FOR EACH SET OF TEES SO THAT GOLFERS CAN ENJOY THE BENEFITS OF AN ACCURATE AND EQUITABLE HANDICAP SYSTEM. THE MGA ALSO ACCURATELY MEASURES COURSES TO ENSURE PRECISE RATINGS. ADDITIONALLY, THE MGA ASSISTS ITS CLUBS IN PROPERLY MARKING AND DEFINING THEIR GOLF COURSES (I.E. WATER HAZARDS, OUT OF BOUNDS, BALL DROPS, ETC.) FOR EITHER COMPETITIVE OR RECREATIONAL PLAY SO THAT MEMBERS CAN BECOME ACCUSTOMED TO PLAYING UNDER THE RULES OF GOLF. THESE PROGRAMS ARE PROVIDED AS A COMPLIMENTARY SERVICE TO GOLF CLUBS.EDUCATIONAL SEMINARS - THE MGA CONDUCTS EDUCATIONAL SEMINARS ON A MYRIAD OF TOPICS INCLUDING THE RULES OF GOLF, ETIQUETTE, HANDICAP SYSTEM, TOURNAMENT PAIRING PROGRAMS AND COURSE RATING.USGA LIAISON - THE MGA ASSISTS THE USGA WITH NATIONAL ISSUES AFFECTING AMATEUR GOLF, PROCESSES AMATEUR STATUS REINSTATEMENT APPLICATIONS, CONDUCTS QUALIFYING ROUNDS FOR USGA CHAMPIONSHIPS AND UPHOLDS THE INTEGRITY OF THE USGA HANDICAP SYSTEM. THE USGA RELIES HEAVILY ON STATE AND REGIONAL GOLF ASSOCIATIONS TO COORDINATE ITS PROGRAMS AND ACCOMPLISH ITS OBJECTIVES.RENTALS - THE MGA PROVIDES VARIOUS UNAFFILIATED GOLF RELATED TAX-EXEMPT ORGANIZATIONS WITH OFFICE SPACE IN THE ASSOCIATION'S PROPERTY - THE GOLF HOUSE - AT LESS THAN FAIR RENTAL VALUE. TWO ORGANIZATIONS, OCCUPYING APPROXIMATELY 25% OF THE OFFICE SPACE IN THE GOLF HOUSE, PAY RENTS IN ACCORDANCE WITH THEIR LEASES, RESPECTIVELY.

    Expenses $1,030,879 · Grants $54,492 · Revenue $203,554

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

Listed in Part VII

  • Jesse E Menachem

    EXECUTIVE DIRECTOR/CEO

    Total calculated
    $355,055
    From this org
    $314,936
    From related orgs
    $0
    Other
    $40,119
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $263,228
    Bonus
    $40,000
    Other
    $11,708
    Deferred
    $12,245
    Nontaxable benefits
    $27,874
    Filer's total
    $355,055

  • Megan T Bearce

    PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • Joanne T Gagnon

    1ST VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • Joseph E Mahoney Jr

    2ND VICE PRESIDENT AND TREASURER

    Total calculated
    $0
    Hours/week
    5

  • Scott C Baker

    SECRETARY

    Total calculated
    $0
    Hours/week
    5

  • Eduardo E Cordeiro

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • John Crook

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Chelsea L Curtis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Morris Davenport

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Denise A Eddy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Mace Foehl

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Sarah C Forbes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • David Frem

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Peter T Frodigh

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • William O Jenks

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Kay Kowalcyzk

    DIRECTOR OF FINANCE, THRU 5/2/24

    Total calculated
    $40,851
    From this org
    $40,851
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • David Levenson

    DIRECTOR OF FINANCE, AS OF 7/29/24

    Total calculated
    $65,776
    From this org
    $65,571
    From related orgs
    $0
    Other
    $205
    Hours/week
    40

  • Peter Caro

    GENERAL COUNSEL

    Total calculated
    $0
    Hours/week
    0.5

  • Mark Gagne

    SR. DIR. OF MEMBER SERVICES

    Total calculated
    $137,682
    From this org
    $132,771
    From related orgs
    $0
    Other
    $4,911
    Hours/week
    40

  • Kevin Eldridge

    SR. DIR. OF RULES & COMPETITIONS

    Total calculated
    $120,689
    From this org
    $115,550
    From related orgs
    $0
    Other
    $5,139
    Hours/week
    40

  • Stephen Hanjack

    DIR. OF MARKETING & COMMUNICATIONS

    Total calculated
    $115,580
    From this org
    $109,393
    From related orgs
    $0
    Other
    $6,187
    Hours/week
    40

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

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 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 7
INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A DISCRETIONARY BONUS DURING CALENDAR YEAR 2024, WHICH WAS INCLUDED IN COLUMN B(II) HEREIN AND IN THEIR 2024 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES.

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

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • NEW WADING RIVER COUNTRY CLUB LLC (DBA THE LINKS AT MASS GOLF)

    GOLF OPPORTUNITIES FOR LOCAL COMMUNITIES AND YOUTH GROUPS · MA · income $400,251 · assets $2,627,855

    Directly controlled by MASSACHUSETTS GOLF ASSOCIATION INC

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • THE MASSACHUSETTS GOLFER INC

    C · DORMANT · MA · 100% owned · controlled entity

    Directly controlled by MASSACHUSETTS GOLF ASSOCIATION INC

Provenance

Return type
form_990
Tax year
2024
Filed
30 October 2025
IRS schema version
2024v5.2
Source object
202543039349302124

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