2024-11-08T11:06:47-06:00 2023-12-31 990 2023-01-01 454319643 USA GOLF FEDERATION INC % MEGAN ZEE USAG 9042853700 1 PGA TOUR BLVD PONTE VEDRA BEACH FL 32082 ANDY LEVINSON EXECUTIVE DIRECTOR 9042853700 2024-11-07 true 2023 2024-10-15 13:58:12Z ANDY LEVINSON 1 PGA TOUR BLVD PONTE VEDRA BEACH FL 32082 275000 false X www.teamusa.org/USA-Golf X 2011 FL TO FOSTER NATIONAL OR INTERNATIONAL AMATEUR GOLF COMPETITION. 6 6 0 0 0 50000 250000 0 0 0 0 25000 25000 75000 275000 50000 0 0 0 0 0 0 0 0 31727 42694 81727 42694 -6727 232306 713663 959213 12708 25952 700955 933261 X TO FOSTER NATIONAL OR INTERNATIONAL AMATEUR GOLF COMPETITION. false false 13820 USA GOLF HAS BEEN SELECTED BY INTERNATIONAL GOLF FEDERATION ("IGF") AND THE UNITED STATES OLYMPIC COMMITTEE ("USOC") AS THE UNITED STATES NATIONAL GOVERNING BODY ("NGB") FOR THE SPORT OF GOLF IN THE UNITED STATES. USA GOLF, AS THE NGB, WILL FOSTER NATIONAL OR INTERNATIONAL AMATEUR GOLF COMPETITION BY SELECTING AND SUPPORTING TEAM USA TO REPRESENT THE UNITED STATES OF AMERICA IN THE OLYMPICS, PAN AMERICAN AND/OR PARALYMPIC GAMES; AND TO FULFILL ALL OTHER PURPOSES FOR A NGB AS SPECIFIED BY THE UNITED STATES OLYMPIC COMMITTEE AND THE TED STEVENS OLYMPIC AND AMATEUR SPORTS ACT OF 1978, 36 U.S.C. SEC 2205601 ET. SEQ. THE SELECTION CRITERIA FOR BOTH WOMEN'S AND MEN'S TEAM USA WILL BE DEVELOPED BY USA GOLF AND IT WILL COMPLY WITH THE RULES HANDED DOWN BY THE IGF AND THE INTERNATIONAL OLYMPIC COMMITTEE ("IOC"). ONCE TEAM USA IS SELECTED, USA GOLF WILL PROVIDE VARIOUS SERVICES TO TEAM USA. SUCH SERVICES WILL INCLUDE PREPARING THE TEAM MEMBERS FOR PARTICIPATION IN THE OLYMPIC GAMES BY INFORMING AND ENFORCING USOC'S GUIDELINES FOR ATHLETES; ASSISTING THE TEAM WITH SCHEDULES AND TRAVEL ARRANGEMENTS; AND PROVIDING THE TEAM WITH UNIFORMS, TRAVEL TO AND FROM THE OLYMPIC GAMES. USA GOLF WILL FOSTER AND DEVELOP FUTURE OLYMPIANS IN THE SPORT OF GOLF BY MAKING CONTRIBUTIONS TO IRC SECTION 501(C)(3) ORGANIZATIONS WHOSE CHARITABLE PURPOSE IS TO TEACH, PROMOTE, AND/OR DEVELOP THE SPORT OF GOLF TO YOUTH ACROSS THE USA. 13820 true false false false false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 1 0 0 false false false false false false false false false false false false X 6 6 true false true false false false false true true false false true true true true true true false FL X MEGAN ZEE 9042853700 1 PGA TOUR BLVD PONTE VEDRA BEACH FL 32082 X ANDY PAZDER DIR/CO-CHAIR-THRU 12/11 1.0 0.0 X 76537 0 10531 ANDY LEVINSON EXECUTIVE DIRECTOR 1.0 0.0 X 36009 0 4074 YARED ALULA SECRETARY-THRU 12/11 1.0 0.0 X 5731 0 287 JASON GORE DIRECTOR-FROM 12/12 1.0 0.0 X 1227 0 26 VANESSA VOGLER SECRETARY-FROM 12/12 1.0 0.0 X 218 0 31 HEATHER DALY-DONOFRIO DIRECTOR/CO-CHAIR 1.0 0.0 X 0 0 0 JOHN BODENHAMER DIRECTOR 1.0 0.0 X 0 0 0 KERRY HAIGH DIRECTOR 1.0 0.0 X 0 0 0 CHARLEY HOFFMAN DIRECTOR 1.0 0.0 X 0 0 0 KRIS TAMULIS DIRECTOR 1.0 0.0 X 0 0 0 119722 0 14949 0 false false true 0 250000 250000 0 0 0 25000 25000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 275000 25000 0 0 0 0 0 0 0 0 0 0 0 63 63 9000 9000 0 0 0 0 0 0 0 0 0 6635 6635 0 0 0 0 0 15537 15537 PAN AM GAMES EXPENSES 7185 7185 DUES AND FEES 4274 4274 42694 13820 28874 0 707781 860127 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2163 95431 0 0 0 0 0 0 0 0 0 0 3719 3655 713663 959213 12708 25952 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12708 25952 X 700955 933261 0 0 700955 933261 713663 959213 232306 X false true X true false X X 4 PGA TOUR INC 520999206 10 true 0 0 LADIES PROFESSIONAL GOLF ASSOCIATION INC 750055465 10 true 0 0 US GOLF ASSOCIATION 131427105 7 true 0 0 THE PROFESSIONAL GOLFERS ASSOCIATION OF AMERICA 590785835 10 true 0 0 4 0 0 0.00000 true true true true true false false false false false false false false false false false false true false 1. FUNDS RECEIVED BY PUBLIC CHARITY USA GOLF FEDERATION, INC. ("USA GOLF") RECEIVES A SIGNIFICANT PART OF ITS FUNDS FROM THE UNITED STATES OLYMPIC COMMITTEE ("USOC") IN COORDINATION WITH THE SUMMER OLYMPIC GAMES PLAYED EVERY FOUR YEARS. THE USOC IS A 501(C)(3) PUBLIC CHARITY TO WHICH USA GOLF IS HELD ACCOUNTABLE AS A CONDITION OF THE GRANT. 2. GOVERNING BODY USA GOLF IS GOVERNED AND MANAGED BY PERSONS FROM A BROAD SPECTRUM OF THE GOLFING PUBLIC. OUT OF SIX MEMBERS, ONE IS A SENIOR VICE PRESIDENT OF THE PGA TOUR, A SEC. 501(C)(6) ORGANIZATION THAT SUPPORTS CHARITABLE INITIATIVES THROUGHOUT THE UNITED STATES; ONE IS A SENIOR MANAGING DIRECTOR OF THE UNITED STATES GOLF ASSOCIATION, THE GOVERNING BODY OF GOLF IN THE UNITED STATES WHOSE MISSION IS TO PROMOTE AND CONSERVE THE TRUE SPIRIT OF THE GAME OF GOLF AS EMBODIED IN ITS ANCIENT AND HONORABLE TRADITIONS; ONE IS A CHIEF OFFICER OF THE LADIES PROFESSIONAL GOLF ASSOCIATION ("LPGA"), A SEC. 501(C)(6) ORGANIZATION WITH A STRONG FOCUS ON CHARITY THROUGH ITS TOURNAMENTS, ITS GRASSROOTS JUNIOR AND WOMEN'S PROGRAMS, AND ITS LPGA FOUNDATION; ONE IS A CHIEF OFFICER OF THE PGA OF AMERICA, THE WORLD'S LARGEST SPORTS ORGANIZATION COMPRISED OF PGA PROFESSIONALS WHO ARE THE RECOGNIZED EXPERTS IN TEACHING AND GROWING THE GAME OF GOLF; ONE IS A PGA TOUR PLAYER; AND ONE IS AN LPGA PLAYER. 3. SERVICES USA GOLF FOSTERS AND DEVELOPS FUTURE OLYMPIANS IN THE SPORT OF GOLF BY MAKING CONTRIBUTIONS TO IRC SECTION 501(C)(3) ORGANIZATIONS WHOSE CHARITABLE PURPOSE IS TO TEACH, PROMOTE, AND/OR DEVELOP THE SPORT OF GOLF TO YOUTH ACROSS THE UNITED STATES. 4. MAINTAINS PROGRAM FOR ACCOMPLISHING CHARITABLE WORK USA GOLF WAS SELECTED BY THE INTERNATIONAL GOLF FEDERATION ("IGF") AND THE USOC AS THE UNITED STATES NATIONAL GOVERNING BODY ("NGB") FOR THE SPORT OF GOLF IN THE UNITED STATES. USA GOLF, AS THE NGB, FOSTERS NATIONAL OR INTERNATIONAL AMATEUR GOLF COMPETITION BY SELECTING AND SUPPORTING TEAM USA TO REPRESENT THE UNITED STATES OF AMERICA IN THE OLYMPICS, PAN AMERICAN AND/OR PARALYMPIC GAMES; AND FULFILLS ALL OTHER PURPOSES FOR AN NGB AS SPECIFIED BY THE UNITED STATES OLYMPIC COMMITTEE AND THE TED STEVENS OLYMPIC AND AMATEUR SPORTS ACT OF 1978, 36 U.S.C. SEC 2205601 ET. SEQ. THE SELECTION CRITERIA FOR BOTH WOMEN'S AND MEN'S TEAM USA WAS DEVELOPED BY USA GOLF AND IT WILL COMPLY WITH THE RULES HANDED DOWN BY THE IGF AND THE INTERNATIONAL OLYMPIC COMMITTEE ("IOC"). ONCE TEAM USA IS SELECTED, USA GOLF PROVIDES VARIOUS SERVICES TO TEAM USA. SUCH SERVICES INCLUDE PREPARING THE TEAM MEMBERS FOR PARTICIPATION IN THE OLYMPIC GAMES BY INFORMING AND ENFORCING USOC'S GUIDELINES FOR ATHLETES; ASSISTING THE TEAM WITH SCHEDULES AND TRAVEL ARRANGEMENTS, AND PROVIDING THE TEAM WITH UNIFORMS AND TRAVEL TO AND FROM THE OLYMPIC GAMES. SCHEDULE A, PART IV, SECTION A, QUESTION 2 EACH ORGANIZATION MEETS THE PUBLIC SUPPORT TEST UNDER 509(a)(1) OR 509(a)(2) AS DESCRIBED BASED ON AVAILABLE INFORMATION. SCHEDULE A, PART IV, SECTION A, QUESTION 3b EACH ORGANIZATION MEETS THE PUBLIC SUPPORT TEST UNDER 509(a)(1) OR 509(a)(2) AS DESCRIBED BASED ON AVAILABLE INFORMATION. SCHEDULE A, PART IV, SECTION A, QUESTION 3(c) NO MONETARY SUPPORT WAS PROVIDED TO THE SUPPORTED ORGANIZATIONS. 0 0 X 409671 134671 134671 275000 275000 177365 134671 134671 42694 42694 Schedule D, Part X Line 2 USA Golf Federation, Inc. is a not-for-profit corporation exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and from state taxes under similar provisions of the Florida Statutes. Accordingly, no provision for federal or state income taxes has been recorded in the accompanying financial statements. USA Golf Federation, Inc. files the required annual federal informational return for tax-exempt organizations. USA Golf Federation, Inc. identifies and evaluates uncertain tax positions, if any, and recognizes the impact of uncertain tax positions for which there is a less than more likely-than-not probability of the position being upheld when reviewed by the relevant taxing authority. Such positions are deemed to be unrecognized tax benefits, and a corresponding liability is established on the statement of financial position. USA Golf Federation, Inc. has not recognized a liability for uncertain tax positions. If there were an unrecognized tax benefit, USA Golf Federation, Inc. would recognize interest accrued related to the unrecognized tax benefits in interest expense and penalties in operating expenses. false false false false false false false false false ANDY LEVINSON EXECUTIVE DIRECTOR 20350 13213 2446 3588 486 40083 0 ANDY PAZDER DIR/CO-CHAIR-THRU 12/11 5631 47759 23147 10077 454 87068 0 YARED ALULA SECRETARY-THRU 12/11 3578 1720 433 0 287 6018 0 JASON GORE DIRECTOR-FROM 12/12 522 514 191 0 26 1253 0 VANESSA VOGLER SECRETARY-FROM 12/12 166 51 1 0 31 249 0 FORM 990, PART VII, LINE 5 USA GOLF FEDERATION, INC. DOES NOT COMPENSATE ANY OF THE OFFICERS OR DIRECTORS REPORTED ON PART VII OF FORM 990. THE FIVE INDIVIDUALS LISTED BELOW AND REPORTED ON FORM 990, PART VII, VOLUNTEER THEIR TIME TO THE FEDERATION. THEIR 2023 COMPENSATION WAS PAID BY PGA TOUR, INC., AN UNRELATED ORGANIZATION THAT, IN TURN, DONATES THOSE PROFESSIONAL SERVICES TO USA GOLF FEDERATION. (A) NAME ANDY LEVINSON (B) BASE COMPENSATION 20,350 (C) BONUS & OTHER COMPENSATION 15,659 (D) RETIREMENT 3,588 (E) NONTAXABLE BENEFITS 486 (A) NAME ANDY PAZDER (B) BASE COMPENSATION 5,631 (C) BONUS & OTHER COMPENSATION 70,906 (D) RETIREMENT 10,077 (E) NONTAXABLE BENEFITS 454 (A) NAME YARED ALULA (B) BASE COMPENSATION 3,578 (C) BONUS & OTHER COMPENSATION 2,153 (D) RETIREMENT NONE (E) NONTAXABLE BENEFITS 287 (A) NAME JASON GORE (B) BASE COMPENSATION 522 (C) BONUS & OTHER COMPENSATION 705 (D) RETIREMENT NONE (E) NONTAXABLE BENEFITS 26 (A) NAME VANESSA VOGLER (B) BASE COMPENSATION 166 (C) BONUS & OTHER COMPENSATION 52 (D) RETIREMENT NONE (E) NONTAXABLE BENEFITS 31 PART VI, LINE 4 Although the filing organization continued to meet the Section 509(a)(1) public support test during 2023, the filing organization's board of directors authorized a change to the Articles of Incorporation during 2023 to qualify the filing organization as a Type I supporting organization in order to better carry out the filing organization's tax-exempt purpose of fostering national or international amateur sports competitions within the meaning of Section 501(c)(3) of the Internal Revenue Code. Accordingly, the filing organization has completed Schedule A disclosing its supported organizations and its qualification to be classified as a Type I supporting organization. PART VI, LINE 11B USA GOLF FEDERATION, INC.'S FORM 990 WAS REVIEWED BY USA GOLF FEDERATION'S EXECUTIVE DIRECTOR. ADDITIONALLY, A COPY OF FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS PRIOR TO THE FILING OF THE FORM WITH THE INTERNAL REVENUE SERVICE. PART VI, LINE 12 A, B, C USA GOLF FEDERATION, INC. MAINTAINS A CONFLICT OF INTEREST POLICY FOR THE MEMBERS OF THE BOARD OF DIRECTORS. EACH MEMBER OF THE BOARD IS ANNUALLY REQUIRED TO PROVIDE THE COMPANY A STATEMENT CONFIRMING THEY RECEIVED A COPY OF THE POLICY, AND AGREED TO COMPLY WITH THE POLICY. EACH MEMBER IS REQUIRED ANNUALLY TO DISCLOSE ANY RELATIONSHIP, TRANSACTION, OR POSITION THEY HOLD THAT COULD GIVE RISE TO A CONFLICT AND TO NOTIFY THE ORGANIZATION IF SUCH A RELATIONSHIP EXISTS AT ANY TIME DURING THE YEAR. YEAR.