Form 990 for tax year 2023

Filed by MARYLAND STATE GOLF ASSOCIATION.

Totals

Total revenue: $2,293,892
Total expenses: $1,815,566
Contributions and grants received: $171,173
Grants paid: $35,556
Program service revenue: $1,657,809
Investment income: $50,998
Other revenue: $413,912
Total assets, end of year: $2,036,105
Total liabilities, end of year: $21,046
Net assets or fund balances, end of year: $2,015,059
Program services expenses (Part IX): $1,275,937
Management and general expenses: $539,629
Fundraising expenses: $0
Program service expenses (Part III): $1,275,937

Program services were 70.3% 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

$24,282
1f · All other contributions, gifts and grants

$146,891
2a · Program service revenue: HANDICAP INCOME

total $1,043,205 · related or exempt $1,043,205
2b · Program service revenue: TOURNAMENT FEES

total $424,384 · related or exempt $424,384
2c · Program service revenue: YOUTH ON COURSE REVENU

total $79,296 · related or exempt $79,296
2d · Program service revenue: ADVERTISING

total $59,813 · unrelated business $59,813
2e · Program service revenue: MEMBERSHIP DUES

total $44,711 · related or exempt $44,711
2f · All other program service revenue

total $6,400 · related or exempt $6,400
3 · Investment income

total $55,161 · excluded $55,161
7a · Gross sales of assets other than inventory

securities $29,713
7b · Less cost or other basis and sales expenses

securities $33,876
7c · Gain or loss

securities -$4,163
7d · Net gain or loss

total -$4,163 · excluded -$4,163
8a · Fundraising events: gross income

$13,347
8a · Fundraising events: contributions included on line 1c

$24,282
8b · Fundraising events: direct expenses

$553
8c · Net income from fundraising events

total $12,794 · excluded $12,794
9a · Gaming: gross income

$2,990
9b · Gaming: direct expenses

$1,440
9c · Net income from gaming

total $1,550 · excluded $1,550
11a · Other revenue: "E" CLUB INCOME

total $372,783 · excluded $372,783
11b · Other revenue: OTHER REVENUE

total $26,785 · excluded $26,785
11e · Other revenue, total

$399,568

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $14,056 · program services $14,056
2 · Grants to domestic individuals

total $21,500 · program services $21,500
5 · Compensation of officers, directors and key employees

total $137,072 · management and general $137,072
7 · Other salaries and wages

total $213,568 · management and general $213,568
8 · Pension plan contributions

total $4,591 · management and general $4,591
9 · Other employee benefits

total $10,146 · management and general $10,146
10 · Payroll taxes

total $25,438 · management and general $25,438
11c · Fees: accounting

total $11,164 · management and general $11,164
11f · Fees: investment management

total $2,334 · management and general $2,334
12 · Advertising and promotion

total $12,645 · management and general $12,645
13 · Office expenses

total $19,073 · program services $1,834 · management and general $17,239
14 · Information technology

total $10,837 · management and general $10,837
16 · Occupancy

total $17,218 · management and general $17,218
17 · Travel

total $24,714 · management and general $24,714
19 · Conferences, conventions and meetings

total $64,093 · program services $42,123 · management and general $21,970
22 · Depreciation, depletion and amortization

total $14,435 · management and general $14,435
23 · Insurance

total $16,258 · management and general $16,258
24a · Other expenses: JOINT PROGRAM W. MAPGA

total $364,556 · program services $364,556
24b · Other expenses: TOURNAMENT EXPENSES

total $345,778 · program services $345,778
24c · Other expenses: "E" CLUB EXPENSES

total $158,443 · program services $158,443
24d · Other expenses: HANDICAP PROGRAM

total $127,657 · program services $127,657
24e · All other expenses

total $199,990 · program services $199,990

Balance sheet

Part X, book values.

2 · Savings and temporary cash investments

beginning of year $446,314 · end of year $940,548
8 · Inventories for sale or use

end of year $127
10a · Land, buildings and equipment: cost or other basis

$647,735
10b · Land, buildings and equipment: accumulated depreciation

$120,005
10c · Land, buildings and equipment, net

beginning of year $535,162 · end of year $527,730
11 · Investments: publicly traded securities

beginning of year $445,600 · end of year $519,700
15 · Other assets

beginning of year $48,000 · end of year $48,000
17 · Accounts payable and accrued expenses

beginning of year $31,783 · end of year $21,046
29 · Capital stock, trust principal or current funds

beginning of year $0 · end of year $0
30 · Paid-in or capital surplus, or land, building or equipment fund

beginning of year $0 · end of year $0
31 · Retained earnings, endowment or other funds

beginning of year $1,443,293 · end of year $2,015,059

Mission and programs · 2023

Mission

THE MARYLAND STATE GOLF ASSOCIATION FULFILLS ITS CONSTITUTIONAL MANDATE BY PROMOTING THE BEST INTERESTS AND TRUE SPIRIT OF THE GAME OF GOLF AS EMBODIED IN ITS ANCIENT AND HONORABLE TRADITIONS; SPONSORING AND CONDUCTING STATE TOURNAMENTS AS WELL AS USGA QUALIFYING ROUNDS EACH YEAR; EDUCATING AND INFORMING MARYLAND GOLFERS ABOUT CHANGES IN THE RULES OF GOLF; FOSTERING RESPECT FOR THE GAME OF GOLF AS WELL AS ITS RULES; AND AWARDING SCHOLARSHIPS.

Activities or mission (Part I)

TO PROMOTE PLAYERS GOLF COMPETITION AND COMPETITORS.

THE MARYLAND HANDICAP PROGRAM IS A JOINT VENTURE WITH THE MIDDLE ATLANTIC SECTION OF THE PGA PROVIDING HANDICAP SERVICES TO 161 CLUBS WITH OVER 47,000 MEMBERS.

Expenses $492,213 · Revenue $1,043,205
THE MSGA PARTNERED WITH YOUTH ON COURSE IN 2018 TO BRING ACCESS TO GOLF FOR $5 OR LESS TO YOUTH IN MARYLAND. YOUTH ON COURSE SUBSIDIZES THE GREENS FEES TO ENSURE GOLF COURSES DO NOT LOSE MONEY WHILE PARTICIPATING IN THE PROGRAM. YOUTH ON COURSE HEADQUARTERS PAID FOR ALL SUBSIDIES DURING 2018 AND 2019, BUT STARTING IN 2020, THE MSGA IS FULLY RESPONSIBLE FOR PAYING SUBSIDIES TO PARTICIPATING COURSES. THE SUBSIDIES AMOUNTED TO $115,248 IN 2023 WITH OVER 3,800 KIDS AGES 6-18 ARE CURRENTLY MEMBERS OF YOUTH ON COURSE MARYLAND.

Expenses $117,236 · Revenue $79,296
SUPPORT FOR ENHANCING AND IMPROVING THE GAME OF GOLF IN THE STATE OF MARYLAND: -THE MSGA SPONSORS THE EMMET GARY SCHOLARSHIP WHICH IS PRESENTED ANNUALLY TO AGRONOMY STUDENTS AT THE UNIVERSITY OF MARYLAND. SINCE 1969, THERE HAVE BEEN 163 RECIPIENTS WHO HAVE RECEIVED SCHOLARSHIPS TOTALING OVER $393,000. MANY OF THE STUDENTS HAVE GONE ON TO BECOME GOLF COURSE SUPERINTENDENTS IN MARYLAND AND ACROSS THE COUNTRY.-THE MSGA BECAME A CO-SPONSOR OF THE FIRST TEE METRO TOUR IN THE STATE OF MARYLAND IN 2013. THE FIRST TEE METRO TOUR IS A DEVELOPMENTAL TOURNAMENT SERIES THAT IS OPEN TO THE FIRST TEE PARTICIPANTS FROM THE GREATER WASHINGTON, D.C., HOWARD COUNTY, BALTIMORE, PRINCE GEORGE'S COUNTY AND MONTGOMERY COUNTY CHAPTERS. THE PARTICIPANTS MUST BE AN ACTIVE FIRST TEE PARTICIPANT, AT LEAST 12 YEARS OF AGE AND A BIRDIE LEVEL PARTICIPANT. MSGA CONTRIBUTES $5,000 PER YEAR.-SINCE 2006, THE MSGA HAS AWARDED EDUCATIONAL SCHOLARSHIPS TO INDIVIDUALS EMPLOYED BY MSGA MEMBER CLUBS AND/OR THEIR CHILDREN, AND TO STUDENTS HAVING COMPLETED THEIR JUNIOR YEAR OF HIGH SCHOOL WITH A BONA FIDE CONNECTION TO THE GAME OF GOLF. SCHOLARSHIPS TO DATE HAVE TOTALED $258,125 TO MORE THAN 70 STUDENTS.-THE MSGA IS OFFERING SUPPORT TO JUNIOR GOLFERS IN THEIR PURSUIT OF OBTAINING A GOLF SCHOLARSHIP. THIS PROGRAM STARTED IN 2015. TWO $500 GRANTS WERE AWARDED IN 2019 AND ONE $500 GRANT WAS AWARDED IN 2020.

Expenses $35,556 · Grants $35,556
VARIOUS PROGRAM SERVICES AND MEMBERSHIP DUES

Expenses $630,932 · Revenue $475,495

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

Listed in Part VII

TED FLORENZ

PRESIDENT (THRU 11/23)

Total calculated

$0

Hours/week

2
CLIFF PATTERSON

PRESIDENT (BEG 11/23), VICE PRESIDENT

Total calculated

$0

Hours/week

2
JACK BARSE

SECRETARY

Total calculated

$0

Hours/week

2
DIANE HERNDON

TREASURER

Total calculated

$0

Hours/week

2
JAN MILLER

DIRECTOR

Total calculated

$0

Hours/week

2
SINCLAIR EADDY

DIRECTOR

Total calculated

$0

Hours/week

2
REBECCA KRIMSKI

DIRECTOR

Total calculated

$0

Hours/week

2
MIKE HINKEY

DIRECTOR

Total calculated

$0

Hours/week

2
BOB VAN NAMEN

DIRECTOR

Total calculated

$0

Hours/week

2
ARMANDO DELTORO

DIRECTOR

Total calculated

$0

Hours/week

2
SUSAN DALEY

DIRECTOR (THRU 11/23)

Total calculated

$0

Hours/week

2
RANDY WOODS

DIRECTOR

Total calculated

$0

Hours/week

2
BILL TIGNANELLI

DIRECTOR

Total calculated

$0

Hours/week

2
ALAN SCHROEDER

DIRECTOR

Total calculated

$0

Hours/week

2
MIKE CUMBERPATCH

DIRECTOR (BEG 11/23)

Total calculated

$0

Hours/week

2
JOAN HEISS

DIRECTOR (BEG 11/23)

Total calculated

$0

Hours/week

2
KELLON NEWLAND

EXECUTIVE DIRECTOR

Total calculated

$137,072

From this org

$110,000

From related orgs

$0

Other

$27,072

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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2023
Filed: 2 April 2024
IRS schema version: 2023v5.0
Source object: 202400949349301750

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