2018-10-15T11:06:59-07:00 2017-11-30 990 2016-12-01 131427105 UNITED STATES GOLF ASSOCIATION UNIT 9082342300 77 Liberty Corner Road Liberty Corner NJ 07938 Susan Pikitch Assistant Treasurer 9082342300 2018-10-15 151.181.40.26 2016 2018-06-14 16:35:46Z X USGA Mike Davis 77 Lilberty Corner Road Liberty Corner NJ 07938 276596541 0 X www.usga.org X 1894 DE The United States Golf Association promotes and conserves the true spirit of the game of golf as embodied in its ancient and honorable traditions. It acts in the best interests of the game for the continued enjoyment of those who love and play it. The USGA serves the game most visibly through the conduct of its national championships and international competitions. Together with the R&A, the USGA provides governance for the game worldwide, jointly administering the Rules of Golf, establishing equipment standards, and formulating the Rules of Amateur Status. The USGA also maintains the USGA Handicap and Course Rating Systems, develops and promotes sustainable golf course management practices, celebrates the history of the game, and fosters access to the game for all who wish to play. 15 15 404 9500 1682838 -133409 23580084 25455357 156717583 154241447 16717218 24283359 9641514 11019340 206656399 214999503 5833390 5149472 0 0 50611923 55166957 142796 342273 5663326 132732754 141447079 189320863 202105781 17335536 12893722 408419628 472006094 93391575 113102488 315028053 358903606 The United States Golf Association (USGA) promotes and conserves the true spirit of the game of golf as embodied in its ancient and honorable traditions. It acts in the best interests of the game for the continued enjoyment of those who love and play it. 0 0 92857833 0 137206250 USGA Championships, including broadcasts - The USGA conducts the United States Open, United States Women's Open and United States Senior Open Championships, which are open to amateur and professional golfers from around the world. The USGA also conducts annually ten national amateur golf championships. In 2017, nearly 40,000 people competed in these USGA championships. Additionally, more than 450,000 people attended these USGA championships as spectators. By exposing the public to these USGA championships through various spectator packages, national and international television and radio broadcasts, and digital and social media platforms the USGA promotes worldwide interest in the game of golf and inspires participation in the game. The USGA also leverages these same platforms to disseminate educational materials and information regarding environmental and economic sustainability, STEM education, diversity and inclusion, history, and other relevant topics. The USGA also sponsors teams for several international amateur golf championships, providing opportunities for amateur American athletes to compete in global events. 8243759 2167983 1549391 USGA agronomists provide course consulting services to golf facilities throughout the United States and abroad for the purpose of advancing environmental and economic best management practices. The USGA Green Section also provides speakers, on-line publications and on-line conferences to educate interested parties about environmental and agronomic issues affecting the game of golf, as well as the broader community. The USGA provides grants to colleges and universities to finance turfgrass and environmental research to benefit golf courses and the environment. In 2017, the USGA conducted the USGA Golf Innovation Symposium to gather scientists, golf course operators and golf experts to discuss solutions to reducing golf's use of water, management of nutrient use and reducing maintenance costs for golf courses, the majority of which are public. 18474419 0 5868842 GHIN (Golf Handicap and Information Network) - GHIN is a handicap computation service that encourages golfers of differing abilities to compete against one another in a fair and equitable manner. This service began in 1981 with the Metropolitan Golf Association (New York) as the first user; GHIN currently provides services to 83 golf associations domestically and internationally, and provides billable handicaps to over 2.2 million golfers. 38864635 2981489 17285993 Each year the USGA provides a variety of programs that benefit everyone who plays the game. The USGA writes and interprets the Rules of Golf, and provides seminars, training materials, videos and publications to educate golfers about the Rules. The USGA administers the Rules of Amateur Status in the USA and Mexico. The USGA monitors equipment standards to ensure that skill rather than technology represents the essence of the game. The USGA maintains handicap and course rating systems to enable golfers of varying skill to compete fairly and equitably. The USGA supports grassroots golf programs for juniors, as well as programs for golfers with disabilities. The USGA provides education and information through public service announcements, championship webcasts, digital and social media platforms, publications, meetings and seminars. The USGA supports local, state and regional golf associations in their local efforts to grow and support a healthy future for local golf courses. The USGA maintains a museum dedicated to the game's history that serves as caretaker and steward of extensive historical collections. 38864635 2981489 17285993 158440646 1 1 0 0 0 0 0 1 0 0 1 1 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 635 0 1 404 1 1 1 1 CJ VI 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR AZ CA CO CT DC DE FL GA HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA PR RI SC SD TN TX UT VA VT WA WI WV WY X X X Mark Loftus 9082342300 77 Liberty Corner Road Liberty Corner NJ 07938 Diana M Murphy Executive Committee Member and President 30 0 X X 0 0 0 Sheila C Johnson Executive Committee Member and Secretary 10 0 X X 0 0 0 George J Still Jr Executive Committee Member and Treasurer 10 0 X X 0 0 0 J Michael Bailey Executive Committee Member 10 0 X 0 0 0 William E Fallon Executive Committee Member (through January 2017) 10 0 X 0 0 0 J Stuart Francis Executive Committee Member 10 0 X 0 0 0 Malcolm Holland III Executive Committee Member (through January 2017) 10 0 X 0 0 0 Glenn Thomas Hough Executive Committee Member 10 0 X 0 0 0 Robert D Kain Executive Committee Member 10 0 X 0 0 0 Martha J Lang Executive Committee Member 10 0 X 0 0 0 Gregory B Morrison Executive Committee Member 10 0 X 0 0 0 Asuka Nakahara Executive Committee Member (through January 2017) 10 0 X 0 0 0 Mark E Newell Executive Committee Member 10 0 X 0 0 0 Mark P Reinemann Executive Committee Member 10 0 X 0 0 0 Clifford J Shahbaz Executive Committee Member 10 0 X 0 0 0 Thomas I Barkin Executive Committee Memeber 10 X 0 0 0 Stephen A Beebe Executive Committee Member 10 X 0 0 0 William B Siart Executive Committee Member 10 X 0 0 0 Mike Davis Executive Director/CEO 40 0 X 1494952 0 118233 Susan Pikitch Assistant Treasurer and Chief Financial Officer 40 0 X 466144 0 53302 Kathryn Carson Assistant Secretary and Chief Legal Officer 40 0 X 415329 0 42363 Michael Butz Senior Managing Director 40 0 X 565224 0 41883 Sarah Hirshland Senior Managing Director 40 0 X 630791 0 66509 John Bodenhamer Senior Managing Director 40 0 X 590609 0 63125 Rand Jerris Senior Managing Director 40 0 X 502733 0 44033 Steven Schloss Senior Managing Director 40 0 X 410533 0 56414 Andrew Rhodes Senior Managing Director 40 0 X 403490 0 46950 Reg Jones Managing Director, U.S. Open Championships 40 0 X 352340 0 33495 Mary Lopuszynski Senior Director, Merchandise & Licensing 40 0 X 309845 0 18566 John Spitzer Managing Director, Equipment Standards 40 0 X 306597 0 23957 Jeff Hall Managing Director, Rules & Open Championships 40 0 X 297701 0 28903 Kimberly Erusha Managing Director, Green Section 40 0 X 284734 0 21661 7031022 0 659394 130 0 1 0 Arena Americas 7000 S 10th Street Oak Creek WI 53154 Tents for US Open (rental) 5886588 Epam Systems PO Box 822469 Philadelphia PA 19182 IT Consultant 5297800 Avison Young Project Management USA 1120 Headquarters Plaza North Tower 8th Floor Morristown NJ 07960 Building renovations 5255543 Gensler 12478 Collections Center Drive Chicago IL 60693 Building renovations 2171273 Aggreko LLC 15600 John F Kennedy Blvd Suite 600 Houston TX 77032 Generators 2114735 207 0 9078824 0 0 0 16376533 283200 25455357 Championships, including Broadcast 711300 137206250 137206250 0 0 USGA Members Program 711300 5434149 5434149 0 0 GHIN 711300 5868842 5868842 0 0 Green Section Services 711300 1549391 1549391 0 0 Equipment Standards & Testing 711300 1461342 1461342 0 0 2721473 1600233 1121240 0 154241447 11133123 0 -75934 11209057 0 0 0 0 1591539 0 0 1591539 0 0 0 0 0 0 0 0 0 0 67620818 21618 54492200 0 13128618 21618 13150236 0 0 13150236 0 0 0 0 0 0 0 0 0 0 0 0 16532639 7104838 9427801 8790269 637532 0 0 214999503 161910476 1682838 25950832 X 5101472 5101472 0 0 48000 48000 0 0 6302709 440722 5861987 0 0 0 0 0 35496912 25610810 8623036 1263066 5126204 4579354 525747 21103 5290602 2658097 2260300 372205 2950530 2079016 764361 107153 0 0 0 0 541597 541597 0 0 165862 0 165862 0 0 0 0 0 342273 342273 890983 0 890983 0 22486480 15039062 7189242 258176 2320422 2303837 16585 0 9277280 6553404 739879 1983997 21813955 18513407 2865877 434671 0 0 0 0 907215 889765 17450 0 4899528 3823286 1031571 44671 0 0 0 0 2411695 1011487 1391292 8916 0 0 0 0 0 0 0 0 5847582 2995386 2852196 0 2569894 2413539 156355 0 Championships - prize money 21000000 21000000 0 0 Championships - other expenses 41480667 40492374 326753 661540 4833919 2346031 2322333 165555 202105781 158440646 38001809 5663326 88973 13608478 23216860 1500000 0 1000000 4201654 6585417 0 0 0 0 1212000 0 1045802 953563 15333819 19372619 107252823 34766305 42648458 72486518 242828188 300960188 77843874 55539311 0 0 0 0 0 0 408419628 472006094 26688811 16048809 0 0 40321260 38301274 0 29215110 0 0 0 0 0 0 0 0 26381504 29537295 93391575 113102488 X 314977856 358903606 0 0 50197 0 315028053 358903606 408419628 472006094 X 12893722 31169259 2060518 0 0 -2247946 X 0 1 X 1 0 X 21164940 16932728 21083894 25449101 25455357 110086020 123747083 143963353 178826579 171406341 161910476 779853832 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 144912023 160896081 199910473 196855442 187365833 889939852 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 889939852 8403013 8762023 18275218 18219523 12724662 66384439 425253 377550 454899 566474 511035 2335211 8828266 9139573 18730117 18785997 13235697 68719650 0 0 0 0 0 0 0 0 0 0 0 0 153740289 170035654 218640590 215641439 200601530 958659502 0.92832 0.93138 0.07168 0.06862 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X X X X 0 0 2044908 2044908 0 84293520 25479249 58814271 0 0 0 0 0 20914395 9287056 11627339 0 0 0 0 72486518 Emerging markets fund 2186444 F Absolute return hedge fund 8544463 F Long/short hedge fund of funds 33984546 F Multi-strategy hedge fund 294659 F Infrastructure partnership 5539191 F Private equity fund of funds 4990008 F 55539311 0 Accrued 457 (F) 2846376 Accrued Ret Benefits payable 12855218 Accrued Pension 11183095 Accrued 457B Payable-Deferred Compensation 2652606 29537295 X 199370648 0 2060518 0 7104838 9165356 190205292 0 24794211 24794211 214999503 208366934 2519162 0 0 7104838 9624000 198742934 3362847 0 3362847 202105781 Schedule D, Part III, Line 1 The USGA Museum collection includes graphics, books and golf memorabilia. The collection is held for public exhibition, education and research. No value is assigned to the collection in the statements of financial position. Schedule D, Part III, Line 4 The USGA Museum maintains the world's largest and most complete collection of golf history. By collecting, preserving, and interpreting the historical developments of the game in the United States, with an emphasis on the USGA and its championships, the museum promotes a greater understanding of golf's cultural significance for a worldwide audience. The museum sponsors a rich array of programs designed to educate and inspire the public about the history of golf and the USGA's role in the game's development. The museum offers a wide variety of programming to suit audiences of all ages. Artifacts from the collection travel across the country, as well as internationally, to USGA championship sites, member clubs, and national and local museums and libraries. A comprehensive online portal enables photos, videos and other historical content to be shared with a worldwide audience. Schedule D, Part X, Line 2 The USGA is exempt from Federal and state income taxes under Section 501 (c)(3) of the Internal Revenue Code (the "Code"), except for any income derived from unrelated business activities. Taxes of $2,044 and $291,710 were paid on unrelated business income in 2017 and 2016, respectively. In addition, the USGA has been determined by the Internal Revenue Service ("IRS") not to be a "private foundation" within the meaning of Section 509(a) of the Code. The USGA has filed for and received income tax exemptions as well as IRS forms 990 and 990-T in the jurisdictions where they are required to do so. For the years ended November 30, 2017 and 2016, there were no interest or penalties incurred. As of November 30, 2017, the USGA believes it is no longer subject to income tax examinations for the fiscal years prior to 2014. The USGA is required to recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not that the position will not be sustained upon examination by a taxing authority. The USGA believes it has not taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. Schedule D, Part XI, Line 2d $7,104,838 is cost of goods sold, as per Part VIII, Line 10b. On the audited financial statements these expenses are program expenses. Schedule D, Part XI, Line 4b Investment income of $11,133,123 as per Part VIII, Line 3. And realized gains on sales of investments of $13,128,618 as per Part VIII, Line 7c (I). On the audited financial statements, these revenues are netted against unrealized gains (losses) and investment management fees. On the audited financial statements, the net figure is recorded as an increase or (decrease) in net assets. Schedule D, Part XII, Line 2d $7,104,838 is cost of goods sold, as per Part VIII, Line 10b. On the audited financial statements these expenses are program expenses. 1 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Broadcast of USGA Championships, including the U.S. Open 0 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Canadian work permit applications 9593 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Pace and innovation symposium-travel and other expenses 163870 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Course Consulting Service visits 17014 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Natural Disaster Relief 25000 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Golf Canada meetings-travel 4308 North America (including Canada and Mexico, but not the United States) 0 0 Program Services 2016 Staff Holiday party photo booth rental 2895 North America (including Canada and Mexico, but not the United States) 0 0 Program Services 2016 Men's and Women's Canadian Amateur-travel 11767 North America (including Canada and Mexico, but not the United States) 0 0 Program Services GDS Digital Summit-travel 1234 North America (including Canada and Mexico, but not the United States) 0 0 Program Services World Junior Girls Championship-travel 3167 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Ontario Turfgrass Symposium-travel 580 North America (including Canada and Mexico, but not the United States) 0 0 Program Services World Handicap Operations Committee expense reimbursement 2141 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Championship expense reimbursements - qualifying expenses and officials' fee reimbursements 10850 Central America and the Caribbean 0 0 Program Services 2017 Latin American Amateur Championship-travel 18366 Central America and the Caribbean 0 0 Program Services Rules video shoot-travel 2798 East Asia and the Pacific 0 0 Program Services Broadcast of USGA Championships, including the U.S. Open 0 East Asia and the Pacific 0 0 Program Services International Qualifying for the U.S. Open and the U.S. Women's Open - travel, course rental, and other expenses associated with conducting international qualifying in East Asia and the Pacific 217945 East Asia and the Pacific 0 0 Program Services Japan Golf Association meeting-travel 13093 East Asia and the Pacific 0 0 Program Services Course Rating System training and expense reimbursement-travel 9374 East Asia and the Pacific 0 0 Program Services World Handicap Research Team expense reimbursement-travel 8688 East Asia and the Pacific 0 0 Program Services Broadcast meetings-travel 15275 East Asia and the Pacific 0 0 Program Services Legal fees-Patent application 4952 Europe (including Iceland and Greenland) 0 0 Program Services Broadcast of USGA Championships, including the U.S. Open 0 Europe (including Iceland and Greenland) 0 0 Program Services Official World Golf Rankings fee 80892 Europe (including Iceland and Greenland) 0 0 Program Services World Amateur Golf Rankings-travel and joint costs 57127 Europe (including Iceland and Greenland) 0 0 Program Services International Qualifying for the U.S. Open and the U.S. Women's Open - travel, course rental, and other expenses associated with conducting international qualifying in Europe. 131665 Europe (including Iceland and Greenland) 0 0 Program Services British Open and Women's British Open-travel 61760 Europe (including Iceland and Greenland) 0 0 Program Services Handicap and World Handicap System-related expenses 75469 Europe (including Iceland and Greenland) 0 0 Program Services Rolex Trophy Presentation-travel 18875 Europe (including Iceland and Greenland) 0 0 Program Services European Golf Association Annual Meeting-travel 7492 Europe (including Iceland and Greenland) 0 0 Program Services JRC meetings-travel 69792 Europe (including Iceland and Greenland) 0 0 Program Services 2016 Pitch Success Fee 43625 Europe (including Iceland and Greenland) 0 0 Program Services Herbert Warren Wind award winner travel expense reimbursement 6215 Europe (including Iceland and Greenland) 0 0 Program Services World Amateur Team Championship site visit-travel 6989 Europe (including Iceland and Greenland) 0 0 Program Services Legal Fees-European Patent applications 5944 Europe (including Iceland and Greenland) 0 0 Program Services Equipment Standards-related expenses 46593 Europe (including Iceland and Greenland) 0 0 Program Services Miscellaneous conference and seminars-travel 7479 Europe (including Iceland and Greenland) 0 0 Program Services Museum and Library acquisitions 8153 Europe (including Iceland and Greenland) 0 0 Program Services Trophy replacement bases and plates 110619 Middle East and North Africa 0 0 Program Services Broadcast of USGA Championships, including the U.S. Open 0 Middle East and North Africa 0 0 Program Services Worldfeed high definition, domestic satellite and tapes 86398 Russia and the newly independent States 0 0 Program Services Broadcast of USGA Championships, including the U.S. Open 0 South America 0 0 Program Services South American Amateur Championship-travel and entry fees 39059 South America 0 0 Program Services 2018 Latin American Amateur site visit-travel 24554 South America 0 0 Program Services 2018 Latin American Amateur Championship-travel 7000 South America 0 0 Program Services World Handicap System Focus Group-travel 5554 Sub-Saharan Africa 0 0 Program Services Broadcast of USGA Championships, including the U.S. Open 0 Sub-Saharan Africa 0 0 Program Services Course rating work and training funding 25000 0 0 1469164 North America (including Canada and Mexico, but not the United States) PJ Boatwright Internships 24000 check North America (including Canada and Mexico, but not the United States) PJ Boatwright Internships 24000 check 2 0 1 0 0 1 1 0 Schedule F, Part I, Line 2 The USGA provides a limited number of grants to organizations outside the United States, and such cases typically provide assistance in times of need or crisis. Such grants are approved by the Executive Committee and/or sub-committee. Staff monitors the use of funds to ensure that the grants are spent for proper purposes and are not otherwise diverted from intended use. Monitoring may include formal periodic reports from the organization or informal reports, depending on the nature of the grant and the organization it was distributed to. Unspent funds must be returned to the USGA. X X X X 1 Marts & Lundy 1200 Wall Street West 5th Floor Lyndhurst NJ 07071 Consulting services for development program. 0 0 10000 -10000 Beehive Media Strategy 24 Porter Place Montclair NJ 07042 Fundraising consultant. 0 0 163996 -163996 DonorVoice LLC 11710 Plaza America Drive Suite 2000 Reston VA 20190 Fundraising consultant. 0 0 145777 -145777 Betsy Baron Communications LLC 38 Heritage Lane Weston CT 06883 Fundraising consultant, including Founders Dinner. 0 0 22500 -22500 0 342273 -342273 All States 1 American Junior Golf Association 1980 Sports Club Drive Braselton GA 30517 581433914 501 (c)(3) 50000 Junior National Alliance for Accessible Golf 1733 King Street Alexandria VA 22314 300130896 501 (c)(3) 125000 Disabilities Special Olympics North America 4004 Barrett Drive Suite 206 Raleigh NC 27609 520889518 501 (c)(3) 35000 Disabilities The LPGA Foundation Inc LPGA USGA Girls Golf 100 International Golf Drive Daytona Beach FL 321241082 593085528 501 (c)(3) 500000 Junior World Golf Foundation 13000 Sawgrass Village Circle Suite 23 Ponte Vedra Beach FL 32082 592998925 501 (c)(3) 133000 Junior World Golf Foundation The First Tee Chapters 13000 Sawgrass Village Circle Suite 23 Ponte Vedra Beach FL 32082 592998925 501 (c)(3) 400000 Junior Masters Tournament Foundation Drive Chip and Putt PO Box 2444 Augusta GA 30903 274452110 501 (c)(6) 79489 Junior Pikes Peak Golf Links c o Daryls Kast 103 E Cheyenne Road Colorado Springs CO 80906 208128551 501 (c)(3) 15000 Junior Alabama Golf Association 3041 Lorna Road Hoover AL 35216 630809785 501 (c) (3) 24000 Internship Alabama Junior Golf Association 715 Lovejoy Road Ashville AL 35953 454940402 501 (c) (3) 6000 Internship Alaska Golf Association 401 W International Airport Road Anchorage AK 99518 920136766 501 (c) (7) 12000 Internship Anthracite Golf Association 617 Keystone Avenue Peckville PA 18407 232232769 501 (c) (4) 6000 Internship Arizona Golf Association 7600 E Redfield Road Suite 130 Scottsdale AZ 85260 860214071 501 (c) (4) 24000 Internship Arizona Womens Golf Association 141 E Palm Lane Suite 210 Phoenix AZ 85004 860342075 501 (c) (7) 24000 Internship Arkansas State Golf Association 3 Eagle Hill Court Suite B Little Rock AR 72210 710470120 501 (c) (3) 12000 Internship Buffalo District Golf Association PO Box 1582 Williamsville NY 14231 160912477 501 (c) (3) 6000 Internship Button Hole One Button Hole Drive Suite 1 Providence RI 02909 050497481 501 (c) (3) 6000 Internship Carolinas Golf Association 140 Ridge Road Southern Pines NC 28387 560509290 501 (c) (3) 24000 Internship Colorado Golf Association 5990 Greenwood Plaza Blvd Suite 102 Greenwood Village CO 801114749 841248840 501 (c) (3) 24000 Internship Colorado Junior Golf Association 5990 Greenwood Plaza Blvd Suite 102 Greenwood Village CO 801114749 841248840 501 (c) (3) 24000 Internship Colorado Womens Golf Association 6 Inverness Court East Suite 105 Englewood CO 80112 742199758 501 (c) (3) 24000 Internship Connecticut State Golf Association 35 Cold Spring Rd Suite 212 Rocky Hill CT 06067 222587856 501 (c) (6) 24000 Internship Dayton District Womens Golf Association 263 Regency Ridge Drive Dayton OH 45459 311354888 501 (c) (7) 12000 Internship Delaware State Golf Association 7234 Lancaster Pike 210A Hockessin DE 19707 516018790 501 (c) (7) 18000 Internship Florida State Golf Association 12630 Telecom Drive Tampa FL 336370935 592171378 501 (c) (3) 36000 Internship Georgia State Golf Association 121 Village Parkway Bldg 3 Marietta GA 30067 581145042 501 (c) (3) 24000 Internship Golf Association of Michigan 24116 Research Drive Farmington Hills MI 48335 386105801 501 (c) (6) 28000 Internship Golf Association of Philadelphia 1974 Sproul Road Suite 400 Broomall PA 19008 231303024 501 (c) (7) 24000 Internship Greater Cincinnati Golf Association 9200 Montgomery Road Suite 24B Cincinnati OH 452427794 316051373 501 (c) (7) 22000 Internship Hawaii State Golf Association 98025 Hekaha Street Building 2 Unit 204A Aiea HI 96701 990238385 501 (c) (7) 20000 Internship Hawaii State Junior Golf Association 4330 Kukui Grove Street Lihue HI 96766 990335776 501 (c) (3) 24000 Internship Houston Golf Association 5810 Wilson Road Suite 112 Humble TX 77396 741486171 501 (c) (3) 6000 Internship International Association of Golf Administrators 1974 Sproul Road Suite 400 Broomall PA 19008 411686399 501 (c) (6) 12000 Internship Idaho Golf Association PO Box 9958 Boise ID 837073958 237024930 501 (c) (7) 18000 Internship Indiana Golf Association PO Box 516 Franklin IN 46131 352015534 501 (c) (6) 18000 Internship Indiana Womens Golf Association PO Box 516 Franklin IN 46131 237332632 501 (c) (6) 6000 Internship Iowa Golf Association 1605 N Ankeny Blvd Suite 210 Ankeny IA 50023 421203480 501 (c) (4) 24000 Internship Junior Golf Association of Arizona 10888 North 19th Avenue Phoenix AZ 850294905 860464216 501 (c) (3) 6000 Internship Kansas City Golf Association 8330 Melrose Drive Lenexa KS 66214 440642880 501 (c) (4) 40000 Internship Kansas Golf Association 1201 Wakarusa Drive Suite B5 Lawrence KS 66049 480849570 501 (c) (4) 24000 Internship Kentucky Golf Association Golf House Kentucky 1116 Elmore Just Drive Louisville KY 40245 237150508 501 (c) (6) 24000 Internship Long Island Golf Association 114 Old Country Road Suite LL80 Mineola NY 11501 112996300 501 (c) (4) 8000 Internship Louisiana Golf Association 1003 Hugh Wallis Road S Suite A2 Lafayette LA 70508 726035874 501 (c) (4) 24000 Internship Maine State Golf Association 58 Val Halla Road Cumberland ME 04021 010488811 501 (c) (4) 22000 Internship Maryland State Golf Association Emich House Suite 145 1777 Reisterstown Rd Baltimore MD 21208 521326177 501 (c) (3) 14000 Internship Massachusetts Golf Association 300 Arnold Palmer Boulevard Norton MA 02766 042487562 501 (c) (3) 30000 Internship Metropolitan Amateur Golf Association 11777 Clayton Road St Louis MO 63131 431631448 501 (c) (4) 22000 Internship Metropolitan Golf Association 49 Knollwood Road Elmsford NY 10523 134109121 501 (c) (6) 24000 Internship Metropolitan Golf Association Foundation 49 Knollwood Road Elmsford NY 10523 133637689 501 (c) (3) 6000 Internship Miami Valley Golf Association 263 Regency Ridge Drive Dayton OH 45459 311437550 501 (c) (4) 20000 Internship Middle Atlantic Golf Association PO Box 356 Arnold MD 21012 521701359 501 (c) (6) 6000 Internship Minnesota Golf Association 6550 York Ave So Suite 211 Edina MN 55435 510152269 501 (c) (6) 36000 Internship Mississippi Golf Association 400 Clubhouse Drive Pearl MS 39208 630977191 501 (c) (4) 24000 Internship Missouri Golf Association PO Box 104164 Jefferson City MO 65510 431601005 501 (c) (4) 18000 Internship Montana State Golf Association PO Box 4306 Helena MT 59604 237025168 501 (c) (3) 10000 Internship Nebraska Golf Association 6618 South 118th Street Omaha NE 68137 237073030 501 (c) (4) 18000 Internship Nebraska Womens Amateur Golf Association 6618 South 118th Street Omaha NE 68137 237421608 501 (c) (7) 8000 Internship New Hampshire Golf Association 56 South State Street PO Box 2348 Concord NH 03301 020361092 501 (c) (6) 18000 Internship New Jersey State Golf Association 3 Golf Drive Suite 206 Kenilworth NJ 07033 226046575 501 (c) (6) 22000 Internship New York State Golf Association 4933 Jamesville Road Jamesville NY 13078 160866643 501 (c) (4) 12000 Internship North Central Pennsylvania Golf Association 2245 Smoketown Road Lewisburg PA 17837 232857964 501 (c) (4) 6000 Internship North Dakota Golf Association PO Box 452 Bismarck ND 58502 456023238 501 (c) (6) 12000 Internship Northern California Golf Association PO Box NCGA Pebble Beach CA 93953 941371594 501 (c) (6) 24000 Internship Northern Nevada Golf Association PO Box 5607 Reno NV 89513 943048863 501 (c) (4) 12000 Internship Northern Ohio Golf Association One Golfview Lane North Olmsted OH 44070 340149890 501 (c) (6) 16000 Internship Ohio Golf Association 1570 West First Avenue Columbus OH 43212 311080373 501 (c) (7) 12000 Internship Oklahoma Golf Association 2800 Coltrane Place Suite 2 Edmond OK 73034 260074714 501 (c) (4) 10000 Internship Oregon Golf Association 2840 Hazelnut Drive Woodburn OR 97071 232743830 501 (c) (6) 24000 Internship Oregon Junior Golf Association 2840 Hazelnut Drive Woodburn OR 97071 943091689 501 (c) (3) 12000 Internship Pacific Womens Golf Association 3101 Sunset Blvd Suite 1E Rocklin CA 95677 770044709 501 (c) (7) 18000 Internship Pennsylvania Golf Association 1974 Sproul Road Suite 400 Broomall PA 19008 231999959 501 (c) (6) 10000 Internship Puerto Rico Golf Association Paradise Commercial Center Ave Matadero 264 Ste 11 San Juan PR 00920 660276473 10000 Internship Rhode Island Golf Association One Button Hole Drive Suite 2 Providence RI 02909 222500471 501 (c) (4) 8000 Internship Rochester District Golf Association 2024 W Henrietta Rd Suite 5H Rochester NY 14623 161218400 501 (c) (6) 8000 Internship South Carolina Golf Association PO Box 286 Irmo SC 29063 570563360 501 (c) (4) 6000 Internship South Dakota Golf Association 4809 West 41st Street Suite 202 Sioux Falls SD 57106 460310847 501 (c) (4) 20000 Internship Southern California Golf Association Junior Foundation 3740 Cahuenga Blvd Studio City CA 91604 953858373 501 (c) (3) 24000 Internship Southern California Golf Association 3740 Cahuenga Blvd Studio City CA 916043502 951240720 501 (c) (6) 24000 Internship Southern Nevada Golf Association 8020 West Sahara Avenue Suite 160 Las Vegas NV 89117 880134324 501 (c) (4) 24000 Internship Sun Country Amateur Golf Association 2316 Southern Blvd Suite D Rio Rancho NM 87124 850250912 501 (c) (7) 24000 Internship Tennessee Golf Association 400 Franklin Road Franklin TN 37069 621049477 501 (c) (4) 24000 Internship Texas Golf Association 16200 Addison Road Suite 150 Addison TX 75001 750715222 501 (c) (4) 78000 Internship Toledo District Golf Association 5533 Southwyck Blvd Ste 204 Toledo OH 43614 237430259 501 (c) (4) 6000 Internship Utah Golf Association 4444 S 700 E Suite 105 Salt Lake City UT 84107 870271572 501 (c) (7) 32000 Internship Vermont Golf Association PO Box 1612 Station A Rutland VT 05701 030289304 501 (c) (7) 12000 Internship Virginia State Golf Association 2400 Dovercourt Drive Midlothian VA 23113 540736931 501 (c) (4) 24000 Internship Washington Metropolitan Golf Association 1777 Reisterstown Road Suite 145 Baltimore MD 21208 541219991 501 (c) (3) 6000 Internship Washington State Golf Association 1010 South 336th Street Suite 310 Federal Way WA 98003 911432298 501 (c) (4) 24000 Internship West Virginia Golf Association 2115 Charleston Town Center Charleston WV 25389 550592904 501 (c) (4) 28000 Internship Westchester Golf Association 49 Knollwood Road Suite 220 Elmsford NY 10523 134091763 501 (c) (4) 8000 Internship Western Pennsylvania Golf Association 324 Fourth Street Pittsburgh PA 15238 250992795 501 (c) (6) 18000 Internship Wisconsin State Golf Association 11350 W Theo Trecker Way West Allis WI 53214 391092159 501 (c) (6) 20000 Internship Womens Golf Association of Massachusetts 300 Arnold Palmer Boulevard Norton MA 02766 222691109 501 (c) (7) 20000 Internship Womens Golf Association of Northern California 5776 Stoneridge Mall Road Suite 160 Pleasanton CA 94588 941295277 501 (c) (6) 8000 Internship Womens Metropolitan Golf Association 49 Knollwood Road Elmsford NY 10523 131484295 501 (c) (7) 24000 Internship Womens Southern California Golf Association 402 W Arrow Highway Suite 10 San Dimas CA 91773 956091889 501 (c) (3) 24000 Internship Wyoming State Golf Association 1779 Eagle Crest Court Laramie WY 82072 742445131 501 (c) (4) 16000 Internship Clemson University Dr Hong Luo Grants and Contract Services 321 Bracket Hall Clemson SC 296340001 576000254 501 (c)(3) 20000 Turfgrass Colorado State University Yaling Qian Dept of Horticulture and LA 103 Shepardson Fort Collins CO 80523 846000545 3406 (g)(1)(A) 33500 Turfgrass Environmental and Turf Services Inc Stuart Cohen 11510 Georgia Avenue Suite 227 Wheaton MD 20902 521715235 For Profit 12600 Turfgrass California Turfgrass and Landscape Foundation James Baird PO Box 3055 Manhattan Beach CA 90266 452709093 501 (c)(3) 50000 Turfgrass Kansas State University Jack Fry 10 Anderson Hall Manhattan KS 66506 480771751 501 (c)(3) 18464 Turfgrass Michigan State University Emily Merewitz 1066 Bogue Street East Lansing MI 48824 386005984 501 (c)(3) 44179 Turfgrass National Turfgrass Evaluation Program Kevin Morris Beltsville AG Research Center West Bldg 005 Room 307 Beltsville MD 20705 320218619 501 (c)(3) 60000 Turfgrass National Turfgrass Federation Kevin Morris BARC West Bldg 001 Room 245 Beltsville MD 20705 320218619 501 (c)(6) 45000 Turfgrass New Mexico State University Bernd Leinauer N230 Skeen Hall Las Cruces NM 88003 856000401 115(a) 8500 Turfgrass North Carolina State University Susanna Millia Lewis Box 7214 2701 Sullivan Drive Raleigh NC 276957214 566000756 115(a) 37980 Turfgrass Oklahoma State University Nathan Walker PO Box 645 Stillwater OK 74076 731383996 115(a) 20112 Turfgrass Oklahoma State University Justin Moss 365 Agriculture Hall Stillwater OK 74078 731383996 115(a) 43000 Turfgrass Oklahoma State University Yanqi Wu Ag Sponsored Programs 241 Ag Hall Stillwater OK 74076 731383996 115(a) 80000 Turfgrass Oklahoma State University Ning Wang PO Box 645 Stillwater OK 74076 731383996 115(a) 29865 Turfgrass Oregon State University Alec Kowalewski 312 Kerr Administration Building PO Box 1086 Corvallis OR 973392140 481278540 115(a) 25272 Turfgrass Pennsylvania State University Benjamin McGraw 227 West Beaver Avenue State College PA 168014819 246000376 501 (c)(3) 25000 Turfgrass Purdue University Aaron Patton 23510 Network Place Chicago IL 606731235 356002041 509 (a)(1) 37780 Turfgrass Rutgers University William Meyer Foran Hall Box 231 New Brunswick NJ 089018559 226001086 501 (c)(3) 10000 Turfgrass Rutgers University Faith Belanger ASB 111 3 Rutgers Plaza New Brunswick NJ 089018559 226001086 501 (c)(3) 30000 Turfgrass Rutgers University James Murphy 65 Davidson Road Room 306 Piscataway NJ 08854 226001086 501 (c)(3) 60000 Turfgrass Rutgers University Albrecht Koppenhofer 33 Knightsbridge Road Piscataway NJ 088543925 226001086 501 (c)(3) 29334 Turfgrass Texas A and M Agrilife Research Benjamin Wherley 400 Harvey Mitchell Parkway South College Station TX 77845 741238434 501 (c)(3) 58634 Turfgrass Texas A and M University Benjamin Wherley 400 Harvey Mitchell Parkway South Suite 300 College Station TX 778454375 741238434 501 (c)(3) 74219 Turfgrass University of Georgia David Jespersen 1109 Experiment Street Griffin GA 30224 586001998 501 (c)(3) 12500 Turfgrass University of Arizona Steven Smith Sponsored Projects Services PO Box 3520 Tucson AZ 857223520 866004791 115(a) 31968 Turfgrass University of Arkansas Michael Richardson AFLS 219 University of Arkansas Fayetteville AR 72701 716003252 501 (c)(3) 52479 Turfgrass The Regents of the University of California Maggie Reiter PO Box 989062 West Sacramento CA 957989062 946036494 501 (c)(3) 20000 Turfgrass University of Connecticut Karl Guillard 438 Whitney Road Ext Unit 1133 Storrs CT 062691133 066000798 170 (c)(1) 30000 Turfgrass University of Florida Kevin Kenworthy 33 Tigert Hall PO Box 113001 Gainesville FL 326113001 596002052 501 (c)(3) 34800 Turfgrass University of Massachusetts Geunhwa Jung 70 Butterfield Terrace Amherst MA 010039242 043167352 501 (c)(1) 10000 Turfgrass University of Minnesota Eric Watkins 450 McNamara Alumni Center Minneapolis MN 55455 416007513 170 (a)(1) 34227 Turfgrass University of Nebraska Keenan Amundsen 2200 Vine Street PO Box 830861 Lincoln NE 685830861 470049123 501 (c)(3) 17980 Turfgrass University of Nebraska-Lincoln William Kreuser 151 Whittier Research Center 2200 Vine Street Lincoln NE 685830861 470049123 501 (c)(3) 161061 Turfgrass University of Nevada Las Vegas Dale Devitt 4505 Maryland Parkway Box 451055 Las Vegas NV 891541055 886000024 501 (c)(3) 44099 Turfgrass University of Tennessee Brandon Horvath 2621 Morgan Circle 103 Morgan Hall Knoxville TN 379964506 620001636 512 (b)(9) 46287 Turfgrass University of Wisconsin Doug Soldat 1525 Observatory Drive Madison WI 537061299 396006492 501 (c)(3) 6000 Turfgrass Board of Regents of the University of Wisconsin Doug Soldat 21 N Park Street Suite 6401 Madison WI 537151218 396006492 501 (c)(3) 25805 Turfgrass USDA Agricultural Research Service Robert Behle 800 Buchanan Street Albany CA 94710 720564834 Federal Agency 89380 Turfgrass Utah State University Lawrence Hipps PO Box 410027 Salt Lake City UT 841410027 876000528 501 (c)(3) 29870 Turfgrass American Society of Agronomy 5585 Guilford Road Madison WI 537115801 390808552 501 (c)(3) 17400 Turfgrass 48 89 Schedule I, Part I, Line 2 The USGA provides grants to programs that support juniors and golfers with disabilities throughout the United States. The USGA provides grants to state and regional golf associations to finance paid internships for those who are pursuing a career in golf administration. The USGA provides grants to colleges and universities to finance turfgrass research and environmental research that may benefit golf courses particularly in reducing critical resource consumption such as water and managing costs related to labor and turf maintenance. In all cases, staff members monitor the use of funds to ensure that the grants are spent for the proper purposes and are not otherwise diverted from intended use. In some cases, a thorough application must be submitted in order to receive consideration for funding. Monitoring normally includes formal periodic reports from the recipient organization, detailing program progress and use of funds. Monitoring can also include informal reports, depending on the nature of the grant and the organization it was distributed to. For example, grants distributed to programs for juniors and golfers with disabilities typically require the recipient organization to complete a formal assessment report that includes information about program outcomes, financial compliance, participant statistics, program schedule, instruction provided, and follow-up support. Such information is subject to audit, at the USGA's sole discretion. In all cases, unspent funds must be returned to the USGA. Grants to state and regional associations for golf administration internships typically require the recipient organization to complete a report describing the internship activities and accomplishments, and account for all internship salary payments. Additionally, the intern is required to complete an evaluation on the internship responsibilities and confirm the duration of their employment. Again, unspent funds must be returned to the USGA. Grants to colleges and universities for turfgrass and environmental research typically require the recipient organization to complete a report describing in detail the results of the research, and account for all funds spent. Unspent funds must be returned to the USGA. X X X 1 1 X X X X 0 1 0 1 0 0 0 0 0 Mike Davis Executive Director/CEO 782692 0 168351 0 543909 0 96365 0 21868 0 1613185 0 519935 0 Kathryn Carson Assistant Secretary and Chief Legal Officer 330000 0 63525 0 21804 0 27547 0 14816 0 457692 0 0 0 Susan Pikitch Assistant Treasurer and Chief Financial Officer 375000 0 71485 0 19659 0 39204 0 14098 0 519446 0 0 0 Michael Butz Senior Managing Director 450000 0 88523 0 26701 0 26405 0 15478 0 607107 0 0 0 Sarah Hirshland Senior Managing Director 441000 0 87787 0 102004 0 44965 0 21544 0 697300 0 90866 0 John Bodenhamer Senior Managing Director 413000 0 86472 0 91137 0 42913 0 20212 0 653734 0 75502 0 Rand Jerris Senior Managing Director 398000 0 78108 0 26625 0 22728 0 21305 0 546766 0 14778 0 Steven Schloss Senior Managing Director 328269 0 67725 0 14538 0 35548 0 20866 0 466946 0 0 0 Andrew Rhodes Senior Managing Director 326539 0 62813 0 14139 0 32852 0 14098 0 450441 0 0 0 Reg Jones Managing Director, U.S. Open Championships 305000 0 35913 0 11427 0 13264 0 20231 0 385835 0 5314 0 Mary Lopuszynski Senior Director, Merchandise & Licensing 290619 0 14150 0 5076 0 10665 0 7901 0 328411 0 2715 0 John Spitzer Managing Director, Equipment Standards 259100 0 33165 0 14332 0 9859 0 14098 0 330554 0 0 0 Jeff Hall Managing Director, Rules & Open Championships 253000 0 19000 0 25701 0 8691 0 20212 0 326604 0 3165 0 Kimberly Erusha Managing Director, Green Section 247039 0 25127 0 12568 0 7411 0 14250 0 306395 0 0 0 Schedule J, Part I, Line 1a (1.) The USGA has a written policy regarding use of corporate jet shares. Such use is strictly limited to USGA business travel, as per USGA policy, and is subject to Audit Committee review and approval. (2.) The USGA's expense reimbursement policy excludes reimbursements for health club dues and social club dues. However, one special exemption to the social club dues restriction was specifically approved by the Executive Committee and/or the Compensation Committee. This exception is for the CEO/Executive Director and is based on the specific USGA business needs associated with the position held. Schedule J, Part I, Line 4 In calendar 2016, the USGA issued compensation defined as per line 4b. The amounts reported in Schedule J Column C relating to the Supplemental Defined Benefit Pension Plan (under IRC 457 (f)) are as follows: Davis $88,415 and Butz $18,455. Schedule J, Part I, Line 5 CEO/Executive Director and senior leadership team participate in an incentive compensation plan with metrics measured against strategic organizational objectives and financial results. Incentive compensation requires input from compensation committee, a standing committee of the organization's Executive Committee, and approval by the USGA Board President. Incentive plan many not exceed budget. Total compensation (base salary and incentive compensation plan) for the CEO/Executive Director and senior leadership team is externally benchmarked on a regular basis. The benchmarking process is conducted by a third-party and reviewed by the USGA Board President. Schedule J, Part II Line 1, Column B(iii) -Mike Davis participates in a non-qualified deferred compensation plan established under Internal Revenue Code 457(f). The amount of the vested benefit earned in 2016 included in other reportable compensation is $519,935. Under the terms of the plan, the amount of the retirement benefit is calculated using a retirement age of 65 and is payable via lump sum following the participant's separation of service to the organization. A Public Finance Authority 273866124 000000000 2017-01-19 50000000 Construction financing 0 0 0 A 0 0 29695110 0 0 0 480000 0 0 29215110 0 0 2018 0 1 0 1 A 0 0 0 0 0 0.005 0.005 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 X 146 0 See M Part II X 0 See M Part II X Donated golf balls 1 283200 fair market value 0 0 1 0 Schedule M, Part I, Line 31 The USGA has a gift acceptance policy for any item being donated to the USGA Museum. The USGA also has a gift acceptance policy for any non-standard contributions to the USGA. Procedures include reviews by the appropriate staff before any such contribution can be accepted. Where appropriate, the Chief Legal Officer is consulted. Schedule M, Part I, Line 33 As permitted under SFAS 116, the USGA chooses not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service. Form 990, Part I, Line 6 The estimate for volunteers represents people who serve on a USGA committee or USGA sub-committee. The estimate also includes the thousands of individuals who volunteer their time at USGA championships, and contribute toward the success of those USGA championships. Form 990, Part IV, Line 8 The museum collection, consisting of historical artifacts, works of art, library materials, photographic images, film and video, and other golf memorabilia is owned by the USGA. Form 990, Part VI, Section A, Line 6 The USGA is an association of member clubs and courses. While application for membership is open to any golf club, golf course or golf training facility, as specified and defined in the USGA By-Laws, voting privileges are limited to member clubs. Voting privileges do not extend to member courses or to member golf training facilities. Membership applications are reviewed and subject to approval or rejection at the discretion of the Executive Committee. Membership is automatically continuous unless interrupted by written resignation or expulsion in accordance with the USGA By-Laws. Acceptance of membership binds each member to uphold all provisions of the USGA's Certificate of Incorporation, By-Laws and other rules, to accept and enforce all rules and decisions of the Executive Committee acting within its jurisdiction, and to otherwise conduct itself in a manner that furthers the interests of the USGA to promote the best interests and true spirit of the game of golf. (The USGA is organized and exists under the Non-Profit Corporation Laws of the State of Delaware. The USGA is a non-stock entity.) Form 990, Part VI, Section A, Line 7a The Executive Committee is the governing body of the USGA. The Executive Committee consists of fifteen voting members, including the five officers. Each member of the Executive Committee is elected at the annual meeting of the USGA, and holds office until the annual meeting next succeeding his or her election and his or her successor is elected and qualified, or until his or her resignation or removal. Each member club is entitled to be represented by one voting delegate at the annual meeting of the USGA. Duly certified proxies may be voted by voting delegates at the annual meeting of the USGA. Form 990, Part VI, Section A, Line 7b The USGA By-Laws provide that they may be altered or repealed by member clubs acting pursuant to the By-Laws. Form 990, Part VI, Section B, Line 11b The Federal Form 990 is compiled by USGA staff. After appropriate staff and the USGA's audit firm, BDO USA, has thoroughly reviewed the Federal Form 990 and deemed it to be accurate and complete, the Federal Form 990 is reviewed with the Executive Director and CEO and the Audit Committee. Before the Federal Form 990 is signed by an officer and submitted to the IRS, a full copy of the document, including all attachments, is provided to each voting member of the Executive Committee. Form 990, Part VI, Section B, Line 12c The USGA requires Executive Committee members and USGA employees to administer their affairs honestly and efficiently, exercising due care, skill and judgment for the benefit of the USGA. It is the responsibility of Executive Committee members and USGA employees to make a full disclosure of any personal involvement which might result in a conflict of interest or the appearance of a conflict of interest on their part. Such disclosures are submitted to the Audit Committee and/or the Chief Legal Officer for review and consideration as per stated procedures. Additionally, once a year, the USGA requires Executive Committee members and USGA employees to review the USGA's conflict of interest policy and submit a statement attesting to their understanding of and compliance with the policy. Any conflict of interest or the appearance of a conflict of interest must be included on the submitted statement. The Audit Committee reviews the statements and makes and necessary decisions to manage and/or eliminate the conflicts. Form 990, Part VI, Section B, Line 15 On a periodic basis, the USGA does a thorough review of compensation for the Executive Director/CEO and the executive team. This review includes a compensation survey by an independent compensation consultant, and consideration of comparability data obtained from other sources. The survey and data are carefully considered by the USGA's Compensation Committee to ensure that compensation is reasonable and appropriate. Mercer prepared an "Executive Cash Compensation Update" (Intermediate Sanctions) report dated October 1, 2015. This report would have been used to make compensation decisions for USGA executives for calendar (and fiscal) year 2016. Substantiation of the deliberation and decision of the compensation committee is maintained in the meeting minutes. In addition, employees of the USGA undergo a thorough evaluation process each year. Performance and goals are carefully reviewed and documented, then discussed with the employee. Merit increases and bonus awards are determined based on these evaluations. Form 990, Part VI, Section B, Line 16b The USGA does not currently have any joint ventures, but maintains a joint ventures policy to ensure that all arrangements are consistent with the organization's tax exempt status under IRC Section 501(c)(3). Specifically, the purpose of the policy is to set forth guidelines to help ensure that arrangements with for-profit entities will not jeopardize the USGA's tax exempt status. Form 990, Part VI, Section C, Line 19 The USGA's most recent Form 990 and audited financial statements are viewable by the public, as well as the association's annual impact report, on usga.org each year. The USGA makes the following documents available to the public by providing them to GuideStar to post on their website at www.guidestar.org: IRS Letter of Determination; Federal Form 1023; Federal Form 990; Federal Form 990-T; audited financial statements. The USGA also makes its governing documents and conflict of interest policy available to the public "upon request" at its headquarters location in New Jersey, during normal business hours. Form 990, Part IX, Line 11g Expenses includes various professional services, including but not limited to TV and video production, freelance photography, and public relations/brand building expenses, as well as temporary staffing on IT and GHIN related projects. Form 990, Part XI, Line 9 Effect of changes to postretirement benefit obligations of ($2,247,946). On the audited financial statements, these expenses are recorded as an increase or (decrease) in net assets.