Skip to content
Nonprofiteer
← GEORGIA STATE GOLF ASSOCIATION INC

Form 990 for tax year 2022

Filed by GEORGIA STATE GOLF ASSOCIATION INC.

Totals

Total revenue
$4,678,470
Total expenses
$4,342,402
Contributions and grants received
$917,115
Grants paid
$52,948
Program service revenue
$3,672,544
Investment income
$19,512
Other revenue
$69,299
Total assets, end of year
$4,371,863
Total liabilities, end of year
$367,401
Net assets or fund balances, end of year
$4,004,462
Program services expenses (Part IX)
$3,126,962
Management and general expenses
$938,689
Fundraising expenses
$276,751
Program service expenses (Part III)
$3,126,962

Program services were 72.0% 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

    $149,028

  • 1f · All other contributions, gifts and grants

    $768,087

  • 2a · Program service revenue: MEMBERSHIP INCOME

    total $2,440,468 · related or exempt $2,440,468

  • 2b · Program service revenue: TOURNAMENT INCOME

    total $1,200,604 · related or exempt $1,200,604

  • 2c · Program service revenue: MEMBER EVENTS INCOME & COURSE RATINGS

    total $31,472 · related or exempt $31,472

  • 3 · Investment income

    total $16,040 · excluded $16,040

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $37,501

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

    securities $34,029

  • 7c · Gain or loss

    securities $3,472

  • 7d · Net gain or loss

    total $3,472 · excluded $3,472

  • 8a · Fundraising events: gross income

    $73,487

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

    $149,028

  • 8b · Fundraising events: direct expenses

    $78,451

  • 8c · Net income from fundraising events

    total -$4,964 · excluded -$4,964

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $776

  • 10b · Cost of goods sold

    $11,684

  • 10c · Net income from sales of inventory

    total -$10,908 · excluded -$10,908

  • 11a · Other revenue: ADVERTISING

    total $83,617 · unrelated business $83,617

  • 11b · Other revenue: OTHER INCOME

    total $1,554 · excluded $1,554

  • 11e · Other revenue, total

    $85,171

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $52,948 · program services $52,948

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $384,119 · program services $184,720 · management and general $143,364 · fundraising $56,035

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $1,123,330 · program services $533,257 · management and general $431,837 · fundraising $158,236

  • 8 · Pension plan contributions

    total $80,023 · program services $41,612 · management and general $24,199 · fundraising $14,212

  • 9 · Other employee benefits

    total $127,723 · program services $66,416 · management and general $38,624 · fundraising $22,683

  • 10 · Payroll taxes

    total $110,532 · program services $57,477 · management and general $33,425 · fundraising $19,630

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $28,875 · management and general $28,875

  • 11d · Fees: lobbying

    total $21,700 · program services $21,700

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $4,102 · management and general $4,102

  • 11g · Fees: other

    total $33,529 · program services $17,435 · management and general $10,139 · fundraising $5,955

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $99,356 · program services $56,595 · management and general $42,761

  • 14 · Information technology

    total $44,270 · program services $25,217 · management and general $19,053

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $59,994 · program services $34,174 · management and general $25,820

  • 17 · Travel

    total $102,908 · program services $58,619 · management and general $44,289

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $107,739 · program services $61,370 · management and general $46,369

  • 23 · Insurance

    total $20,133 · program services $11,468 · management and general $8,665

  • 24a · Other expenses: TOURNAMENT EXPENSE

    total $1,123,856 · program services $1,123,856

  • 24b · Other expenses: USGA/PGA EXPENSES

    total $278,863 · program services $278,863

  • 24c · Other expenses: PROGRAMS & SERVICES

    total $265,855 · program services $265,855

  • 24d · Other expenses: YOC PROGRAM

    total $129,879 · program services $129,879

  • 24e · All other expenses

    total $142,668 · program services $105,501 · management and general $37,167

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,622,206 · end of year $1,453,549

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $1,015,885 · end of year $899,786

  • 4 · Accounts receivable

    beginning of year $97,796 · end of year $588,257

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $18,258 · end of year $115,764

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

    $700,907

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

    $327,262

  • 10c · Land, buildings and equipment, net

    beginning of year $387,927 · end of year $373,645

  • 11 · Investments: publicly traded securities

    beginning of year $1,076,847 · end of year $940,862

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $123,194 · end of year $124,517

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $152,232 · end of year $242,884

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $2,852,078 · end of year $2,368,173

  • 28 · Net assets with donor restrictions

    beginning of year $1,091,415 · end of year $1,636,289

Mission and programs · 2022

Mission

PROMOTION OF GAME/RULES OF GOLF THROUGHOUT THE STATE OF GEORGIA

  • CHAMPIONSHIP TOURNAMENTS - GSGA CONDUCTS VARIOUS TOURNAMENTS AND QUALIFYING ROUNDS THROUGHOUT THE STATE OF GEORGIA, FOR ITS MEMBER'S PARTICIPATION, INCLUDING YOUTH PLAY SUBSIDIZING.

    Expenses $1,950,608 · Revenue $1,200,604

  • COMPUTERIZED HANDICAPPING & COURSE RATING - GSGA ASSISTS MEMBER CLUBS IN ACCURATELY MEASURING AND RATING THEIR GOLF COURSES FOR HANDICAPPING PURPOSES. GSGA ALSO PROVIDES COMPUTERIZED HANDICAPPING SERVICE TO ITS INDIVIDUAL MEMBERS.

    Expenses $908,735 · Revenue $2,471,940

  • ADAPTIVE GOLF PROGRAM PROVIDES ASSISTANCE TO ANYONE (WITH A FOCUS ON INDIVIDUALS) WITH MOBILITY AND COGNITIVE CHALLENGES TO FIND THE BEST TECHNIQUES AND RESOURCES TO PLAY AND ENJOY GOLF.

    Expenses $84,791

  • YOUTH ON COURSE

    Expenses $129,879

  • Scholarship Programs General Foundation

    Expenses $52,949 · Grants $52,949

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

Listed in Part VII

  • Matthew Vanderpool

    CEO

    Total calculated
    $250,690
    From this org
    $221,616
    From related orgs
    $0
    Other
    $29,074
    Hours/week
    40 + 5 related

    Schedule J breakdown matched by us

    Base
    $181,616
    Bonus
    $40,000
    Other
    $0
    Deferred
    $18,250
    Nontaxable benefits
    $11,844
    Filer's total
    $251,710

  • Dawson Deiters

    CFO

    Total calculated
    $131,390
    From this org
    $110,066
    From related orgs
    $0
    Other
    $21,324
    Hours/week
    40 + 5 related

  • Charlie Anderson

    President

    Total calculated
    $0
    Hours/week
    10

  • Ralph Stokes

    Vice President

    Total calculated
    $0
    Hours/week
    5

  • Philip Clinkscales

    Secretary-Treas

    Total calculated
    $0
    Hours/week
    5 + 1 related

  • Belinda Marsh

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Jim Hatcher

    SENIOR DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Linda Lee

    SENIOR DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dave Turner

    SENIOR DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Ryan Grant

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Bill Hodges

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Deb Jackson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Allen Peake

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jodie Shepard

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ed Klein

    Director

    Total calculated
    $0
    Hours/week
    1

  • Mark Grantham

    Senior Director

    Total calculated
    $0
    Hours/week
    2

  • Seth Knight III

    Senior Director

    Total calculated
    $0
    Hours/week
    1

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
  • 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, question 7
DISCRETIONARY BONUS WAS PAID WHICH WAS NOT BASED ON REVENUES OR EARNINGS OF THE ORGANIZATION

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
2022
Filed
15 November 2023
IRS schema version
2022v5.0
Source object
202313189349313541

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.