- Revenue 2024
- $5,592,408
- Expenses 2024
- $3,614,036
Program services were 99.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- N11
- Classification
- 1000
- Street
- 77 LIBERTY CORNER RD
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
1 other organization in the IRS Business Master File lists the same street address. matched by us
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
-
UNITED STATES GOLF ASSOCIATION
EIN 13-1427105
Mission and programs · 2024
Mission
THE FOUNDATION IS DEDICATED TO FULFILLING THE USGA'S MISSION TO CHAMPION AND ADVANCE THE GAME OF GOLF, EVERYWHERE IT IS PLAYED. ITS PURPOSE IS SOLEY CHARITABLE, SCIENTIFIC, AND EDUCATIONAL WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986.
Activities or mission (Part I)
THE USGA FOUNDATION'S PRIMARY OBJECTIVE IS TO PROVIDE FINANCIAL (CONTINUED ON SCHEDULE O).
-
THE USGA FOUNDATION SHALL ACCOMPLISH THESE PURPOSES BY PROVIDING FINANCIAL SUPPORT TO THE UNITED STATES GOLF ASSOCIATION AND ENGAGING IN PROGRAMS, ACTIVITIES AND PROJECTS DESIGNED TO ACCOMPLISH THE CHARITABLE, SCIENTIFIC AND EDUCATIONAL PURPOSES OF THE UNITED STATES GOLF ASSOCIATION.
Expenses $3,593,112
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Mike WhanMIKE WHAN
DIRECTOR
- Total calculated
- $3,048,448
- From this org
- $0
- From related orgs
- $2,898,389
- Other
- $150,059
- Hours/week
- 1 + 60 related
Schedule J breakdown matched by us
- Base
- $0 + $1,179,643 related
- Bonus
- $0 + $1,675,000 related
- Other
- $0 + $43,746 related
- Deferred
- $0 + $119,200 related
- Nontaxable benefits
- $0 + $30,859 related
- Filer's total
- $0 + $3,048,448 related
-
Susan PikitchSUSAN PIKITCH
CHIEF FINANCIAL OFFICER
- Total calculated
- $906,743
- From this org
- $0
- From related orgs
- $838,917
- Other
- $67,826
- Hours/week
- 1 + 60 related
Schedule J breakdown matched by us
- Base
- $0 + $524,949 related
- Bonus
- $0 + $240,800 related
- Other
- $0 + $73,168 related
- Deferred
- $0 + $39,133 related
- Nontaxable benefits
- $0 + $28,693 related
- Filer's total
- $0 + $906,743 related
-
Christopher FraserCHRISTOPHER FRASER
SECRETARY
- Total calculated
- $845,171
- From this org
- $0
- From related orgs
- $784,461
- Other
- $60,710
- Hours/week
- 1 + 60 related
Schedule J breakdown matched by us
- Base
- $0 + $486,363 related
- Bonus
- $0 + $226,400 related
- Other
- $0 + $71,698 related
- Deferred
- $0 + $35,217 related
- Nontaxable benefits
- $0 + $25,493 related
- Filer's total
- $0 + $845,171 related
-
Charlie PagnamCHARLIE PAGNAM
EXECUTIVE DIRECTOR & CPO
- Total calculated
- $865,499
- From this org
- $799,211
- From related orgs
- $0
- Other
- $66,288
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $495,921
- Bonus
- $142,312
- Other
- $160,978
- Deferred
- $32,702
- Nontaxable benefits
- $33,586
- Filer's total
- $865,499
-
Anthony K AndersonANTHONY K ANDERSON
CHAIRMAN, DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 10 related
-
Chuck BrymerCHUCK BRYMER
DIRECTOR (THRU 02/24)
- Total calculated
- $0
- Hours/week
- 1 + 10 related
-
Michael McCarthyMICHAEL MCCARTHY
DIRECTOR (THRU 02/24)
- Total calculated
- $0
- Hours/week
- 1 + 10 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, 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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $5,592,408
- Expenses
- $3,614,036
- Contributions
- $4,610,404
- Grants paid
- $0
-
2023
- Revenue
- $7,397,236
- Expenses
- $2,946,207
- Contributions
- $7,760,251
- Grants paid
- $0
-
2022
- Revenue
- $5,818,948
- Expenses
- $2,461,887
- Contributions
- $5,706,886
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $4,151,896
- Expenses
- $2,803,193
- Assets (EOY)
- $5,745,088
-
2020 · 990
- Revenue
- $1,255,913
- Expenses
- $1,701,577
- Assets (EOY)
- $1,346,250
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Form 990-N e-Postcard, tax year 2019
- Tax period
- 1 January 2019 to 31 December 2019
- Principal officer
-
Mark Loftus - Finance Director
- Mailing address
- 77 Liberty Corner RoadLiberty Corner NJ 07938
- Website
- Something was entered that is not a web address, so it is not shown.
As filed, from the IRS e-Postcard file of 9 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
THE COMMUNITY FDN OF MIDDLE TN INC
$500,000
2024 TO SUPPORT THE WALKER CUP AND CURTIS CUP ENDOWMENT
-
2024 For grant recipient's exempt purposes
-
$101,250
2024 GENERAL OPERATIONS
-
2023 For grant recipient's exempt purposes
-
$39,250
2024 EDUCATIONAL
-
2022 For grant recipient's exempt purposes
-
$27,750
2023 EDUCATIONAL
-
$25,000
2024 SUPPORT FOR JUNIOR GOLFERS, NATIONAL TRAINING, COACHING, AND TEAM DEVELOPMENT.
-
$25,000
2024 PUBLIC, SOCIETAL BENEFIT
-
2024 GIVING AND GENEROSITY
The 10 largest by cash amount. The API serves every itemized grant.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
UNITED STATES GOLF ASSOCIATION
501(C)(3) · PROFESSIONAL ASSOCIATION · NJ
Declared as related by
-
UNITED STATES GOLF ASSOCIATION
On its 2024 return as a controlled entity
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 11 November 2026, under deductibility SO.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.