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        <ProgramServicesAmt>10158</ProgramServicesAmt>
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        <FundraisingAmt>19615</FundraisingAmt>
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        <Desc>DUES AND SUBSCRIPTIONS</Desc>
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        <ContributorBusinessName>
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        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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      <CYMinus1YrEndwmtFundGrp>
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        <EndYearBalanceAmt>11706950</EndYearBalanceAmt>
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      <CYMinus2YrEndwmtFundGrp>
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        <EndYearBalanceAmt>10492779</EndYearBalanceAmt>
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      <FootnoteTextInd>X</FootnoteTextInd>
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        <ExplanationTxt>THESE ENDOWMENT FUNDS HAVE BEEN DESIGNATED BY THE BOARD OF TRUSTEES FOR ENVIRONMENTAL PROGRAMS INCLUDING EDUCATION, RESEARCH AND RELATED ACTIVITIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <MannerOfCashDisbursementTxt>CHECK</MannerOfCashDisbursementTxt>
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        <DescriptionOfNonCashAsstTxt>TRAVEL AND CONFERENCE REGISTRATION</DescriptionOfNonCashAsstTxt>
        <ValuationMethodUsedDesc>BOOK</ValuationMethodUsedDesc>
      </ForeignIndividualsGrantsGrp>
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      <InterestInForeignTrustInd>0</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>0</ForeignCorpOwnershipInd>
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      <ForeignPartnershipInd>0</ForeignPartnershipInd>
      <BoycottCountriesInd>0</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GRANTS ARE MONITORED THROUGH THE ANNUAL PLAN AND BUDGET PROCESS OF GCSAA AND THE FOUNDATION. THE CEO, COO, CFO, AND CMO ARE RESPONSIBLE FOR BOTH ENTITIES AND COORDINATE THE USE OF FUNDS ACCORDING TO THEIR INTENDED USE.</ExplanationTxt>
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        <GrossRevenueTotalEventsAmt>978093</GrossRevenueTotalEventsAmt>
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        <RecipientEIN>590874226</RecipientEIN>
        <IRCSectionDesc>501(C)(6)</IRCSectionDesc>
        <CashGrantAmt>1247500</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>ENVIRONMENTAL PROGRAMS</PurposeOfGrantTxt>
      </RecipientTable>
      <TotalOtherOrgCnt>1</TotalOtherOrgCnt>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>ENVU GRANT PROGRAM</GrantTypeTxt>
        <RecipientCnt>10</RecipientCnt>
        <CashGrantAmt>2000</CashGrantAmt>
        <NonCashAssistanceAmt>27848</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>CONFERENCE EDUCATION &amp; TRAVEL EXPENSES</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>EXCEL LEADERSHIP PROGRAM (NUFARM)</GrantTypeTxt>
        <RecipientCnt>25</RecipientCnt>
        <CashGrantAmt>5000</CashGrantAmt>
        <NonCashAssistanceAmt>154260</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>CONFERENCE, TRAINING, &amp; TRAVEL EXPENSES</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>GCSAA LEGACY AWARDS</GrantTypeTxt>
        <RecipientCnt>20</RecipientCnt>
        <CashGrantAmt>30000</CashGrantAmt>
        <NonCashAssistanceAmt>900</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>EDUCATIONAL ASSISTANCE</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>GCSAA SCHOLARS COMPETITION</GrantTypeTxt>
        <RecipientCnt>21</RecipientCnt>
        <CashGrantAmt>16800</CashGrantAmt>
        <NonCashAssistanceAmt>2616</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>CONFERENCE EDUCATION &amp; TRAVEL EXPENSES</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>ALLAN MACCURRACH JR. AWARD</GrantTypeTxt>
        <RecipientCnt>1</RecipientCnt>
        <CashGrantAmt>10000</CashGrantAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>EDUCATIONAL ASSISTANCE</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>MELROSE LEADERSHIP ACADEMY</GrantTypeTxt>
        <RecipientCnt>5</RecipientCnt>
        <CashGrantAmt>1000</CashGrantAmt>
        <NonCashAssistanceAmt>19246</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>CONFERENCE EDUCATION &amp; TRAVEL EXPENSES</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>MELROSE EQUIPMENT MANAGERS EXPERIENCE</GrantTypeTxt>
        <RecipientCnt>5</RecipientCnt>
        <CashGrantAmt>1000</CashGrantAmt>
        <NonCashAssistanceAmt>16482</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>CONFERENCE EDUCATION &amp; TRAVEL EXPENSES</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>WATSON FELLOWSHIP PROGRAM</GrantTypeTxt>
        <RecipientCnt>5</RecipientCnt>
        <CashGrantAmt>15400</CashGrantAmt>
        <NonCashAssistanceAmt>4562</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>CONFERENCE EDUCATION &amp; TRAVEL EXPENSES</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>GARSKE GRANT PROGRAM</GrantTypeTxt>
        <RecipientCnt>11</RecipientCnt>
        <CashGrantAmt>14000</CashGrantAmt>
        <NonCashAssistanceAmt>450</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>EDUCATIONAL ASSISTANCE</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>DISASTER RELIEF ASSISTANCE</GrantTypeTxt>
        <RecipientCnt>27</RecipientCnt>
        <CashGrantAmt>21195</CashGrantAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>DISASTER RELIEF ASSISTANCE</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>POWELL SCHOLARSHIP</GrantTypeTxt>
        <RecipientCnt>2</RecipientCnt>
        <CashGrantAmt>1700</CashGrantAmt>
        <NonCashAssistanceAmt>1572</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>EDUCATIONAL ASSISTANCE</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GRANTS TO GCSAA ARE MONITORED THROUGH THE ANNUAL PLAN AND BUDGET PROCESS OF GCSAA AND THE FOUNDATION. THE CEO, COO, CFO, AND CMO ARE RESPONSIBLE FOR BOTH ENTITIES AND COORDINATE THE USE OF FUNDS ACCORDING TO THEIR INTENDED USE. THE SCHOLARSHIPS ARE MONITORED THROUGH THE ANNUAL BUDGET WHICH IS APPROVED BY THE BOARD OF TRUSTEES, AND THE PROCESS OF AWARDING THE SCHOLARSHIPS AS ALLOWED IN THE BUDGET IS OVERSEEN BY THE SCHOLARSHIP COMMITTEE. SCHOLARSHIP CHECKS ARE MADE PAYBLE TO THE INDIVIDUAL AND THE ATTENDING COLLEGE OR UNIVERSITY TO ASSURE THAT THE FUNDS ARE USED AS INTENDED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>J RHETT EVANS</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>602720</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>33207</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>13800</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>26498</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>676225</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KEVIN P SUNDERMAN CGCS</PersonNm>
        <TitleTxt>COO</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>282890</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>1750</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>24544</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>12198</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>27444</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>348826</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>EDWARD SEVERAL</PersonNm>
        <TitleTxt>CMO</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>234439</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>29056</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>9388</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>10729</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>18095</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>301707</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>CAMERON OURY</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>236176</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>1750</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>20002</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>10365</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>13076</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>281369</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION REPORTED ON SCHEDULE J, PART II IS PAID BY GCSAA, A RELATED NOT-FOR-PROFIT ORGANIZATION. THE CEO SHARES HIS ROLE WITHIN THE FOUNDATION AND GCSAA. GCSAA USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE IN DETERMINING THE COMPENSATION OF THE CEO.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>SEE PART V</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>(A) GOLF COURSE SUPERINTENDENTS ASSOCIATION OF AMERICA. (B) KEVIN BREEN, JEFF WHITE, T.A. BARKER, PAUL CARTER, AND DOUGLAS DYKSTRA SERVED ON THE BOARD OF DIRECTORS FOR BOTH GCSAA AND GCSAA FOUNDATION.J. RHETT EVANS, CAMERON E. OURY, KEVIN SUNDERMAN, AND EDWARD SEVERAL SERVED AS OFFICERS FOR BOTH GCSAA AND GCSAA FOUNDATION. (C/D) $191,651 REIMBURSEMENT OF SALARIES FOR SHARED EMPLOYEES, $1,247,500 GRANT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>AUCTION ITEMS</Desc>
        <ContributionCnt>2025</ContributionCnt>
        <NoncashContributionsRptF990Amt>888688</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>COST AT AUCTION</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>1</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>1</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 32B:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION USES A THIRD PARTY TO HELP OPERATE THE ON-LINE BIDDING PROCESS FOR ITEMS AUCTIONED OFF AT THE SILENT AUCTION AND ROUNDS 4 RESEARCH.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>RHETT EVANS, CAMERON OURY, KEVIN SUNDERMAN, EDWARD SEVERAL, KEVIN BREEN, JEFF WHITE, T.A. BARKER, PAUL CARTER, AND DOUGLAS DYKSTRA HAVE BUSINESS RELATIONSHIPS. THEY ALSO SERVED AS AN OFFICER OR DIRECTOR OF GCSAA AND GCSAA COMMUNICATIONS, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE FORM 990. THE FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL. ANY QUESTIONS OR CONCERNS THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL HAVE ARE ADDRESSED AND ALL NECESSARY CHANGES ARE MADE. THE FINAL FORM 990, WITH ALL REQUIRED SCHEDULES, IS THEN PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>AT THE TIME OF HIRE (OR ELECTION IN THE CASE OF CORPORATE TRUSTEES), THE STAFF AND THE BOARD OF TRUSTEES ARE PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY. THIS POLICY IS IN THE NEW HIRE HANDBOOK AND IS PART OF THE RESPONSIBILITIES OF THE BOARD OF TRUSTEES. EACH MEMBER OF THE BOARD OF TRUSTEES AND OFFICERS SHALL DISCLOSE FULLY AND FRANKLY, ANY AND ALL, ACTUAL OR POTENTIAL CONFLICTS OR DUALITY OF INTEREST OR RESPONSIBILITY, WHETHER INDIVIDUAL, PERSONAL OR BUSINESS RELATED. IF A CONFLICT ARISES WITHIN THE BOARD, THE DISCLOSING INDIVIDUAL SHALL NEITHER VOTE NOR ENDEAVOR TO INFLUENCE CORPORATE ACTION. THE AFFECTED INDIVIDUAL SHALL LEAVE THE BOARDROOM WHILE THE MATTER IS DISCUSSED AND A VOTE, IF ANY, SHALL BE RECORDED IN THE MINUTES OF THE BOARD OR ITS COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL COMPENSATION OF BOARD MEMBERS AND OFFICERS IS PAID BY GCSAA, A RELATED NOT-FOR-PROFIT ORGANIZATION. THE CEO SHARES HIS ROLE WITHIN GCSAA FOUNDATION AND GCSAA. GCSAA USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE IN DETERMINING THE COMPENSATION OF THE CEO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST STATEMENT ARE PROVIDED UPON REQUEST. THE YEAR-END FINANCIAL STATEMENTS ARE MADE AVAILABLE ON THE GCSAA FOUNDATION WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>GOLF COURSE SUPERINTENDENT ASSOCIATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1421 RESEARCH PARK DRIVE</AddressLine1Txt>
          <CityNm>LAWRENCE</CityNm>
          <StateAbbreviationCd>KS</StateAbbreviationCd>
          <ZIPCd>66049</ZIPCd>
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        <EIN>590874226</EIN>
        <PrimaryActivitiesTxt>MEMBER ASSOCIATION</PrimaryActivitiesTxt>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GCSAA PAC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1421 RESEARCH PARK DRIVE</AddressLine1Txt>
          <CityNm>LAWRENCE</CityNm>
          <StateAbbreviationCd>KS</StateAbbreviationCd>
          <ZIPCd>66049</ZIPCd>
        </USAddress>
        <EIN>823585801</EIN>
        <PrimaryActivitiesTxt>POLITICAL ACTION COMMITTEE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>KS</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>527</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>GCSAA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>GCSAA COMMUNICATIONS INC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>1421 RESEARCH PARK DRIVE</AddressLine1Txt>
          <CityNm>LAWRENCE</CityNm>
          <StateAbbreviationCd>KS</StateAbbreviationCd>
          <ZIPCd>66049</ZIPCd>
        </USAddress>
        <EIN>481070515</EIN>
        <PrimaryActivitiesTxt>PUBLICATIONS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>KS</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>1</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GOLF COURSE SUPERINTENDENTS ASSOC OF AMERICA</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>1247500</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GOLF COURSE SUPERINTENDENTS ASSOC OF AMERICA</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>O</TransactionTypeTxt>
        <InvolvedAmt>191651</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>GOLF COURSE SUPERINTENDENTS ASSOC OF AMERICA</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>110000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
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</Return>