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Nonprofiteer
← THE FLORIDA STATE GOLF ASSOCIATION INC

Form 990 for tax year 2023

Filed by THE FLORIDA STATE GOLF ASSOCIATION INC.

Totals

Total revenue
$12,575,125
Total expenses
$13,443,870
Contributions and grants received
$219,700
Grants paid
$5,001,250
Program service revenue
$11,998,034
Investment income
$356,355
Other revenue
$1,036
Total assets, end of year
$5,660,321
Total liabilities, end of year
$434,107
Net assets or fund balances, end of year
$5,226,214
Program services expenses (Part IX)
$13,098,390
Management and general expenses
$345,480
Fundraising expenses
$0
Program service expenses (Part III)
$13,098,390

Program services were 97.4% 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.

  • 1f · All other contributions, gifts and grants

    $219,700

  • 2a · Program service revenue: GHIN HANDICAPPING SERVICE

    total $6,893,851 · related or exempt $6,893,851

  • 2b · Program service revenue: TOURNAMENT INCOME

    total $4,497,090 · related or exempt $4,497,090

  • 2c · Program service revenue: CLUB DUES

    total $518,360 · related or exempt $518,360

  • 2d · Program service revenue: GOLF GENIUS FEES

    total $35,534 · related or exempt $35,534

  • 2e · Program service revenue: WORKSHOPS AND SEMINARS

    total $34,415 · related or exempt $34,415

  • 2f · All other program service revenue

    total $18,784 · related or exempt $18,784

  • 3 · Investment income

    total $285,542 · excluded $285,542

  • 5 · Royalties

    total $1,036 · excluded $1,036

  • 7a · Gross sales of assets other than inventory

    other assets $86,600

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

    other assets $15,787

  • 7c · Gain or loss

    other assets $70,813

  • 7d · Net gain or loss

    total $70,813 · excluded $70,813

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $5,000,000 · program services $5,000,000

  • 2 · Grants to domestic individuals

    total $1,250 · program services $1,250

  • 5 · Compensation of officers, directors and key employees

    total $398,314 · program services $358,483 · management and general $39,831

  • 7 · Other salaries and wages

    total $1,899,308 · program services $1,806,436 · management and general $92,872

  • 8 · Pension plan contributions

    total $119,055 · program services $110,710 · management and general $8,345

  • 9 · Other employee benefits

    total $115,646 · program services $109,711 · management and general $5,935

  • 10 · Payroll taxes

    total $164,068 · program services $150,943 · management and general $13,125

  • 11b · Fees: legal

    total $13,300 · program services $11,970 · management and general $1,330

  • 11c · Fees: accounting

    total $19,078 · program services $17,170 · management and general $1,908

  • 11f · Fees: investment management

    total $155,439 · program services $149,221 · management and general $6,218

  • 13 · Office expenses

    total $102,502 · management and general $102,502

  • 14 · Information technology

    total $18,131 · management and general $18,131

  • 16 · Occupancy

    total $50,573 · program services $37,930 · management and general $12,643

  • 17 · Travel

    total $91,259 · program services $91,259

  • 19 · Conferences, conventions and meetings

    total $171,678 · program services $171,678

  • 22 · Depreciation, depletion and amortization

    total $180,189 · program services $180,189

  • 23 · Insurance

    total $87,855 · program services $54,470 · management and general $33,385

  • 24a · Other expenses: DIRECT TOURNAMENT EXPEN

    total $3,676,488 · program services $3,676,488

  • 24b · Other expenses: GHIN EXPENSES

    total $1,068,467 · program services $1,068,467

  • 24c · Other expenses: STAFF/VOLUNTEER EXPENSE

    total $35,158 · program services $31,642 · management and general $3,516

  • 24d · Other expenses: COURSE RATING AND MEASU

    total $18,723 · program services $18,723

  • 24e · All other expenses

    total $57,389 · program services $51,650 · management and general $5,739

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $512,848 · end of year $204,823

  • 2 · Savings and temporary cash investments

    beginning of year $296,517 · end of year $504,575

  • 4 · Accounts receivable

    beginning of year $101,000 · end of year $78,890

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

    $3,820,737

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

    $1,719,742

  • 10c · Land, buildings and equipment, net

    beginning of year $1,336,632 · end of year $2,100,995

  • 11 · Investments: publicly traded securities

    beginning of year $3,512,879 · end of year $2,744,369

  • 14 · Intangible assets

    beginning of year $25,000 · end of year $25,000

  • 15 · Other assets

    beginning of year $1,669 · end of year $1,669

  • 17 · Accounts payable and accrued expenses

    end of year $375

  • 19 · Deferred revenue

    beginning of year $395,641 · end of year $433,732

  • 27 · Net assets without donor restrictions

    beginning of year $5,390,904 · end of year $5,226,214

Mission and programs · 2023

Mission

TO PRESERVE AND PROTECT THE GREAT GAME OF GOLF AND ITS HONORABLE TRADITIONS FOR THE FUTURE GENERATIONS.

Activities or mission (Part I)

THE FLORIDA STATE GOLF ASSOCIATION (FSGA) WAS FORMED IN 1913 TO PRESERVE AND PROTECT THE GAME OF GOLF. THE FSGA IS A VOLUNTEER-BASED ORGANIZATION THAT INCLUDES OVER 800 MEMBER CLUBS AND 335,000 INDIVIDUAL MEMBERS FROM ACROSS THE STATE. THE FSGA PROVIDES A VARIETY OF SERVICES TO ITS MEMBER CLUBS, THEIR MEMBERS AND THE GENERAL GOLFING COMMUNITY OF FLORIDA. THE FSGA WORKS WITH APPROXIMATELY 500 MEN AND WOMEN VOLUNTEERS TO SERVE THE SPORT OF GOLF IN FLORIDA. THE SERVICES PROVIDED, ALL OF WHICH ARE INTENDED TO PRESERVE AND PROTECT THE GAME OF GOLF, INCLUDE THE FOLLOWING: PREPARING PARTICIPANTS FOR NATIONAL COMPETITIONS, JUNIOR PROGRAMS AND TOURNAMENTS, SCHOLARSHIPS, TOURNAMENT AND CHAMPIONSHIP ADMINISTRATION, HANDICAP SERVICE, RULES OF GOLF INTERPRETATION, COURSE RATING AND MEASURING, TURFGRASS RESEARCH, AMATEUR STATUS.

  • TOURNAMENTS/CHAMPIONSHIP ADMINISTRATION - THE FLORIDA STATE GOLF ASSOCIATION CONDUCTS 51 STATE CHAMPIONSHIPS FOR AMATEUR GOLFERS OF ALL AGES, GENDERS AND CAPABILITIES. THE FSGA IS A VOLUNTEER-BASED ORGANIZATION WITH MORE THAN 500 VOLUNTEERS AND 335,000 MEMBERS. THE FSGA ALSO CONDUCTS MORE QUALIFIERS FOR THE USGA NATIONAL CHAMPIONSHIPS THAN ANY OTHER GOLF ASSOCIATION IN THE COUNTRY. EACH YEAR, THOUSANDS OF GOLFERS ATTEMPT TO QUALIFY TO PLAY IN NATIONAL LEVEL COMPETITION. FURTHER, THE ORGANIZATION CONDUCTS 200 DAYS OF "ONE-DAY" COMPETITIONS THAT ARE GEARED FOR THE RECREATIONAL AND DEVELOPING GOLFER. THESE EVENTS ARE OPEN TO PLAYERS OF ALL AGES AND CAPABILITIES.

    Expenses $4,595,793 · Revenue $4,488,673

  • HANDICAP SERVICES - THE FSGA PROVIDES GOLF HANDICAPS TO APPROXIMATELY 335,000 INDIVIDUAL MEMBERS, ALLOWING THEM TO PLAY ON A COMPETITIVE LEVEL WITH OTHER GOLFERS OF ALL SKILLS AND CAPABILITIES. THESE MEMBERS ALSO REGULARLY COMPETE IN 200 INDIVIDUAL ONE-DAY COMPETITIONS EACH YEAR. THE NATURE OF THE GAME MAKES GOLF HANDICAPS AN ESSENTIAL TOOL THAT ALL GOLFERS ENJOY. INDIVIDUAL HANDICAPS ARE A CRITICAL COMPONENT OF GOLF IN ALL PARTS OF THE WORLD.

    Expenses $1,546,222 · Revenue $6,893,851

  • FLORIDA JUNIOR TOUR - THE FSGA ALSO CONDUCTS 55 JUNIOR GOLF TOURNAMENTS CALLED THE FLORIDA JUNIOR TOUR (FJT) FOR THE BENEFIT OF JUNIOR GOLFERS IN FLORIDA. THE TOUR CONTINUALLY EMPHASIZES TO THE PLAYERS THE BEST VALUES OF THE GAME INCLUDING INTEGRITY, HONESTY AND PERSONAL RESPONSIBILITY. THE JUNIOR GOLFERS PLAYING ON THE TOUR ARE SOME OF THE FINEST PLAYERS IN THE COUNTRY AND THE FJT SERVES AS A PROVING GROUND FOR THEIR FUTURE IN THE GAME.

    Expenses $1,387,359 · Revenue $8,417

  • GRANTS AND SCHOLARSHIPS - THE FLORIDA STATE GOLF ASSOCIATION PROVIDES COLLEGE SCHOLARSHIPS TO EMPLOYEES OF MEMBERS CLUBS AND TO JUNIOR GOLFERS. JUNIOR GOLFERS ALSO RECEIVE FINANCIAL SUPPORT TO OFFSET EXPENSES INCURRED IN COMPETING IN STATE AND NATIONAL COMPETITIONS INCLUDING REDUCED ENTRY FEES.

    Expenses $5,569,016 · Grants $5,001,250 · Revenue $607,093

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Karen Ammerman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Robert Bechtol

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Randy Briggs

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Tama Caldabaugh

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Steve Carter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Bob Collins

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Tom Dudley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Jeronimo Esteve

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Sisi Hedges

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Mike Miller

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Joe Novo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Chuck Phillips

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Mike Riley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Carl Santos Ocampo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Joe Small

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Will Sprague

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Meghan Stasi

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Jim Weick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • Pete Williams

    DIRECTOR AT LARGE

    Total calculated
    $0
    Hours/week
    5

  • Kim Benedict

    DIRECTOR AT LARGE

    Total calculated
    $0
    Hours/week
    5

  • Brian Keenen

    DIRECTOR AT LARGE

    Total calculated
    $0
    Hours/week
    5

  • Anthony Capano

    PRESIDENT

    Total calculated
    $0
    Hours/week
    10

  • Moe Gallant

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    10

  • Steve Albright

    SECRETARY / TREASURER

    Total calculated
    $0
    Hours/week
    10

  • Kevin Hammer

    IMMED PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • Jim Demick

    FSGA FOUNDATION PRESIDENT

    Total calculated
    $128,654
    From this org
    $114,734
    From related orgs
    $0
    Other
    $13,920
    Hours/week
    55

  • Jeff Magaditsch

    EXECUTIVE DIRECTOR

    Total calculated
    $269,660
    From this org
    $250,000
    From related orgs
    $0
    Other
    $19,660
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $210,000
    Bonus
    $40,000
    Other
    $0
    Deferred
    $14,700
    Nontaxable benefits
    $4,960
    Filer's total
    $269,660

  • Darin Green

    SR. DIR OF RULES AND COMP

    Total calculated
    $200,611
    From this org
    $184,160
    From related orgs
    $0
    Other
    $16,451
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,160
    Bonus
    $20,000
    Other
    $0
    Deferred
    $11,491
    Nontaxable benefits
    $4,960
    Filer's total
    $200,611

  • Aaron Skoviera

    SR. DIR GHIN SERVICES

    Total calculated
    $200,611
    From this org
    $184,160
    From related orgs
    $0
    Other
    $16,451
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,160
    Bonus
    $20,000
    Other
    $0
    Deferred
    $11,491
    Nontaxable benefits
    $4,960
    Filer's total
    $200,611

  • Kyle Digiaccobe

    DIR OF MEN'S GOLF

    Total calculated
    $141,461
    From this org
    $128,160
    From related orgs
    $0
    Other
    $13,301
    Hours/week
    40

  • Kevin Kasubinski

    DIR GHIN SERVICES

    Total calculated
    $123,411
    From this org
    $111,160
    From related orgs
    $0
    Other
    $12,251
    Hours/week
    40

  • Emily Stoker

    DIR TOURNAMENT OPERATIONS

    Total calculated
    $120,061
    From this org
    $108,160
    From related orgs
    $0
    Other
    $11,901
    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 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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

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
2023
Filed
6 November 2024
IRS schema version
2023v5.1
Source object
202403169349303050

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