2019-11-14T10:27:13-06:00 2018-12-31 990 2018-01-01 454319643 USA GOLF FEDERATION INC % JEANNE LIGHTCAP USAG 9042853700 100 PGA TOUR BLVD PONTE VEDRA BEACH FL 32082 NEERA SHETTY SECRETARY 9042853700 2019-11-14 198.137.185.16 50773520193185000000 2019-11-14 P C6FD000F1A33D3569E49E60406C2CD5096E06BB0 40EB918C1103F79C7F4B9BE98DB20E4F2834812E 2018 2020-03-31 21:24:44Z NEERA SHETTY 100 PGA TOUR BLVD PONTE VEDRA BEACH FL 32082 128790 false X www.teamusa.org/USA-Golf X 2011 FL TO FOSTER NATIONAL OR INTERNATIONAL AMATEUR GOLF COMPETITION. 6 6 0 0 0 0 0 0 17 0 98623 128790 98640 128790 0 0 0 0 0 0 0 0 0 33633 25229 33633 25229 65007 103561 374577 529335 35500 69196 339077 460139 X TO FOSTER NATIONAL OR INTERNATIONAL AMATEUR GOLF COMPETITION. false false 1067 0 0 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. 0 0 0 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. 1067 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 0 0 0 false false false false false false false false false false false false X 6 6 true false false false false false false true true false false true true true true true true false FL X JEANNE LIGHTCAP 9042853700 100 PGA TOUR BLVD PONTE VEDRA BEACH FL 32082 X ROSS BERLIN DIRECTOR/CO-CHAIR 1.0 0.0 X 0 0 0 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 KEVIN STREELMAN DIRECTOR 1.0 0.0 X 0 0 0 CHRISTINA KIM DIRECTOR 1.0 0.0 X 0 0 0 ANDY LEVINSON EXECUTIVE DIRECTOR 1.0 0.0 X 27374 0 3890 Neera Shetty SECRETARY 1.0 0.0 X 0 0 0 27374 0 3890 0 false false true 0 0 0 0 0 128790 128790 0 0 0 0 0 0 0 0 0 0 0 0 0 0 128790 128790 0 0 0 0 0 0 0 0 0 0 0 163 163 9000 9000 0 0 0 0 0 0 0 0 0 1067 1067 0 0 0 0 0 9891 9891 DUES AND FEES 4400 4400 BANK CHARGES 693 693 POSTAGE 15 15 25229 1067 24162 0 306303 469212 0 0 50000 50000 12879 0 0 0 0 0 0 0 0 0 1302 6105 0 0 0 0 0 0 0 0 0 0 4093 4018 374577 529335 18000 19196 0 0 17500 50000 0 0 0 0 0 0 0 0 0 0 0 0 35500 69196 X 339077 460138 0 0 0 0 339077 460138 374577 529334 X 103561 17500 X false true X true false X 0 0 200000 0 0 200000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 200000 0 0 200000 0 200000 93756 170355 495557 75151 128790 963609 0 0 1163609 0 0.17188 0.17815 X SCHEDULE A, PART II, SECTION B, LINE 17A FACTS AND CIRCUMSTANCES TEST 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"), WHICH 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 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 WHICH 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, TRAVEL TO AND FROM THE OLYMPIC GAMES. 0 0 X 166101 37311 37311 128790 128790 62539 37311 37311 25228 1 1 25229 Schedule D, Part X LIne 2 The USA Golf Federation, Inc. follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the consolidated financial statements if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. The USA Golf Federation, Inc. is exempt from federal income tax under IRC section 501(c)(3), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. USA Golf Federation, Inc. has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated business income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. USA Golf Federation, Inc. has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. In addition, USA Golf Federation, Inc. has not recorded a provision for income taxes as it has no material tax liability from unrelated business income activities. Schedule D PART XII, LINE 4B ROUNDING $1 false false false false false false false false false ANDY LEVINSON EXECUTIVE DIRECTOR 17820 9467 87 2185 1705 31264 FORM 990, PART VII, LINE 5 ONE INDIVIDUAL IS PAID BY PGA TOUR, INC., AN UNRELATED ORGANIZATION, FOR SERVICES RENDERED IN SUPPORT OF THIS ORGANIZATION: (A) NAME ANDY LEVINSON (B) BASE COMPENSATION 27,374 (C) RETIREMENT 2,185 (D) NONTAXABLE BENEFITS 1,705 PART XI, LINE 9 DEFERRED REVENUE OF $17,500 RECOGNIZED AND RECEIVED IN PRIOR YEARS. 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.