CONNECTICUT STATE GOLF ASSOCIATION INC: Form 990, tax year 2023
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- Organization
- CONNECTICUT STATE GOLF ASSOCIATION INC (EIN 22-2587856)
- Tax period
- 2023-11-01 to 2024-10-31
- Filed
- 2025-09-09
- IRS object ID
- 202502529349301100
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-09-09T09:53:40-05:00 | ReturnTs |
| Tax Period End | 2024-10-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 061586075 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIMIONE MACCA & LARROW LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 NORTHROP ROAD SUITE 2F | AddressLine1Txt |
| City | WALLINGFORD | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06492 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-11-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 222587856 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONNECTICUT STATE GOLF ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CONN | BusinessNameControlTxt |
| Phone | 8602574171 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 COLD SPRING ROAD 212 | AddressLine1Txt |
| City | ROCKY HILL | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06067 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL MORAGHAN | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8602574171 | PhoneNum |
| Signature | 2025-08-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROCCO GUERRERA CPA | PreparerPersonNm |
| PTIN | P01346441 | PTIN |
| Phone | 2032810540 | PhoneNum |
| Preparation | 2025-07-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL MORAGHAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 COLD SPRING RD | AddressLine1Txt |
| City | ROCKY HILL | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06067 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,552,279 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | CSGALINKS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | CT | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE GOLF | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 14 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,650,707 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,725,861 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $663,492 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $653,933 | CYProgramServiceRevenueAmt |
| PY Investment Income | $41,855 | PYInvestmentIncomeAmt |
| CY Investment Income | $69,528 | CYInvestmentIncomeAmt |
| PY Other Revenue | $25,512 | PYOtherRevenueAmt |
| CY Other Revenue | $26,380 | CYOtherRevenueAmt |
| PY Total Revenue | $2,381,566 | PYTotalRevenueAmt |
| CY Total Revenue | $2,475,702 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $96,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $107,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $916,169 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $961,107 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $960,884 | PYOtherExpensesAmt |
| CY Other Expenses | $1,089,215 | CYOtherExpensesAmt |
| PY Total Expenses | $1,973,553 | PYTotalExpensesAmt |
| CY Total Expenses | $2,157,322 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $408,013 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $318,380 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,510,988 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,200,782 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $226,908 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $337,118 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,284,080 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,863,664 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROMOTE GOLF | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $107,000 | ExpenseAmt |
| Grant | $107,000 | GrantAmt |
| Desc | THE ASSOCIATION CONTRIBUTES TO VARIOUS GROUPS & ASSOCIATIONS: NEALE SCHOLARSHIP FUND; PGA CT SECTION; CT WOMEN'S GOLF; SOUTHERN NEW ENGLAND WOMEN'S GOLF; THE FIRST TEE OF CONNECTICUT; CONNECTICUT ASSOCIATION OF GOLF COURSE SUPERINTENDENTS | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,712,951 | ExpenseAmt |
| Revenue | $680,313 | RevenueAmt |
| Desc | TO PROMOTE GOLF BY PROVIDING SERVICES TO PUBLIC AND PRIVATE CLUBS AND ORGANIZING TOURNAMENTS | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,819,951 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 39 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 14 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHELE GUERRERA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8602574171 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 COLD SPRING ROAD NO 212 | AddressLine1Txt |
| City | ROCKY HILL | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06067 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| MICHAEL MORAGHAN | |||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $135,680 | $0 | $0 | ||
| EDWARD DETMER | |||||||
| PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| ERIC BESMAN | |||||||
| VICE PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| BRUCE KRACZKOWSKY | |||||||
| VICE PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| ROBERT MORIARTY | |||||||
| TREASURER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| SCOTT NEWMAN | |||||||
| SECRETARY | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN J BRACKEN III | |||||||
| SPECIAL ADVISOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| JUDY A SMITH | |||||||
| SPECIAL ADVISOR | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| RYAN HOFFMAN | |||||||
| DIRECTOR OF OPERATIONS, RULES & COMPETITIONS | 40.00 | $106,100 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $241,780 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $1,591,194 | MembershipDuesAmt |
| All Other Contributions | $134,667 | AllOtherContributionsAmt |
| Total Contributions | $1,725,861 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TOURNAMENTS | 713910 | $628,870 | $628,870 |
| PLAYBOOK | 713910 | $25,063 | $25,063 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $653,933 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $69,759 | TotalRevenueColumnAmt |
| Exclusion | $69,759 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $76,346 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $76,577 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$231 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$231 | TotalRevenueColumnAmt |
| Exclusion | -$231 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADVERTISING | Desc |
| Business | 541800 | BusinessCd |
| Total Revenue Column | $26,380 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,380 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $26,380 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,475,702 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $680,313 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $69,528 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,000 | TotalAmt |
| Program Services | $107,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,580 | TotalAmt |
| Program Services | $76,790 | ProgramServicesAmt |
| Management And General | $76,790 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $558,880 | TotalAmt |
| Program Services | $464,801 | ProgramServicesAmt |
| Management And General | $94,079 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248,647 | TotalAmt |
| Program Services | $189,014 | ProgramServicesAmt |
| Management And General | $59,633 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,860 | TotalAmt |
| Management And General | $15,860 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,015 | TotalAmt |
| Program Services | $12,171 | ProgramServicesAmt |
| Management And General | $3,844 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,084 | TotalAmt |
| Management And General | $39,084 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,826 | TotalAmt |
| Program Services | $91,848 | ProgramServicesAmt |
| Management And General | $28,978 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,929 | TotalAmt |
| Program Services | $6,031 | ProgramServicesAmt |
| Management And General | $1,898 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,427 | TotalAmt |
| Program Services | $6,406 | ProgramServicesAmt |
| Management And General | $2,021 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,331 | TotalAmt |
| Program Services | $13,935 | ProgramServicesAmt |
| Management And General | $4,396 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| TOURNAMENT COSTS | $542,737 | $542,737 | |
| COST OF HANDICAPS & MEE | $179,702 | $179,702 | |
| OTHER PROGRAM SERVICES | $95,323 | $95,323 | |
| NEWSLETTER | $44,981 | $34,193 | $10,788 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,157,322 | TotalAmt |
| Program Services | $1,819,951 | ProgramServicesAmt |
| Management And General | $337,371 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $171,394 | BOYAmt |
| EOY | $103,748 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,457 | BOYAmt |
| EOY | $25,796 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,205 | BOYAmt |
| EOY | $140,505 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,998 | BOYAmt |
| EOY | $5,212 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,409 | BOYAmt |
| EOY | $78,586 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $476,151 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $307,491 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $173,654 | BOYAmt |
| EOY | $168,660 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,936,900 | BOYAmt |
| EOY | $2,660,105 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,971 | BOYAmt |
| EOY | $18,170 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,510,988 | BOYAmt |
| EOY | $3,200,782 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,325 | BOYAmt |
| EOY | $228,148 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,612 | BOYAmt |
| EOY | $90,800 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,971 | BOYAmt |
| EOY | $18,170 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,908 | BOYAmt |
| EOY | $337,118 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,284,080 | BOYAmt |
| EOY | $2,863,664 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,284,080 | BOYAmt |
| EOY | $2,863,664 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,510,988 | BOYAmt |
| EOY | $3,200,782 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $318,380 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $276,956 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$15,752 | InvestmentExpenseAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,206,654 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,247,262 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,306,602 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,650,707 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,725,861 | CurrentTaxYearAmt |
| Total | $7,137,086 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $417,342 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $552,226 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $558,815 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $663,492 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $653,933 | CurrentTaxYearAmt |
| Total | $2,845,808 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,623,996 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,799,488 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,865,417 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,314,199 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,379,794 | CurrentTaxYearAmt |
| Total | $9,982,894 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $9,982,894 | PublicSupportTotal509Amt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,180 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,115 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,791 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,512 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,380 | CurrentTaxYearAmt |
| Total | $97,978 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,635,176 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,812,603 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,887,208 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,339,711 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,406,174 | CurrentTaxYearAmt |
| Total | $10,080,872 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99030 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99170 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $16,015 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $16,015 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION HAS HIRED A LOBBYIST TO HELP THEM SHAPE LEGISLATION THAT COULD IMPACT THE GAME OF GOLF. | ExplanationTxt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $313,443 | OtherCostOrOtherBasisAmt |
| Depreciation | $175,852 | DepreciationAmt |
| Book Value | $137,591 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,803 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,710 | DepreciationAmt |
| Book Value | $21,093 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $139,905 | OtherCostOrOtherBasisAmt |
| Depreciation | $129,929 | DepreciationAmt |
| Book Value | $9,976 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $168,660 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| EQUITIES | $1,340,645 | F |
| MUTUAL FUNDS | $1,319,460 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,660,105 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $18,170 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $18,170 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,736,906 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $276,956 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $276,956 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,459,950 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $15,752 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $15,752 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,475,702 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,157,322 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,157,322 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,157,322 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION'S MANAGEMENT DOES NOT BELIEVE THAT THERE ARE ANY UNCERTAIN TAX POSITIONS AS OF OCTOBER 31, 2024. THUS, THE FINANCIAL STATEMENTS DO NOT REFLECT A LIABILITY FOR UNCERTAIN TAX POSITIONS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| 1ST TEE OF CONNECTICUT | ||||||||
| 55 GOLF CLUB ROAD | CROMWELL | CT | 06416 | 061510744 | 501(C)(3) | $20,000 | $0 | EDUCATION |
| WILLIAM WIDDY NEALE SCHOLARSHIP | ||||||||
| 35 COLD SPRING ROAD SUITE 212 | ROCKY HILL | CT | 06067 | 066283158 | 501(C)(3) | $60,000 | $0 | EDUCATION |
| CT SECTION PGA | ||||||||
| 931 MAIN STREET | GLASTONBURY | CT | 06073 | 061416576 | 501(C)(3) | $15,000 | $0 | EDUCATION |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | CSGA AWARDS GRANTS IN ORDER TO ASSIST OTHER ORGANIZATIONS IN GROWING AND SUPPORTING THE GAME OF GOLF. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD REVIEWS AND APPROVES THE 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII LINE 2C | NO CHANGES FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAM WIDDY NEALE SCHOLARSHIP FUND | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 COLD SPRING ROAD | AddressLine1Txt |
| City | ROCKY HILL | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06067 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 066283158 | EIN |
| Primary Activities | TO GRANT SCHOLARSHIPS TO COLLEGE STUDENTS | PrimaryActivitiesTxt |
| Legal Domicile State | CT | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 501(C)(3) | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONNECTICUT STATE GOLF ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAM WIDDY NEALE SCHOLARSHIP FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $60,000 | InvolvedAmt |
| Method Of Amount Determination | CASH AMOUNT | MethodOfAmountDeterminationTxt |
Comments