2014-04-14T16:04:50-07:00 2013-11-30 990 2012-12-01 131427105 UNITED STATES GOLF ASSOCIATION UNIT 9082342300 77 Liberty Corner Road Far Hills NJ 07931 Kathryn Carson 9082342300 2014-04-14 2012 2015-11-30 17:44:51Z Mike Davis 77 Liberty Corner Road Far Hills NJ 07931 205673713 0 X www.usga.org X 1894 DE The United States Golf Association ("USGA") promotes and conserve 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. 15 15 415 15 313674 425253 19968269 21164940 109602732 114671541 8080205 9602917 9709678 11141937 147360884 156581335 4694369 7824890 0 0 41901193 42823116 72990 72898 4735507 87016279 99071691 133684831 149792595 13676053 6788740 334199293 379810506 70941939 65189695 263257354 314620811 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. 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 and celebrates the history of the game. 0 0 76281676 0 97724641 USGA Championships, including broadcasts - Each year the USGA conducts the U.S. Open, U.S. Women's Open and Senior Open, which include amateur golfers and professional golfers from around the world. Each year, the USGA also conducts ten national amateur golf championships. In 2013, over 37,000 people competed in these USGA championships. Additionally, tens of thousands attended these USGA championships as spectators. By exposing the public to these USGA championships through various spectator packages and through extensive broadcasts, the USGA promotes worldwide interest in the game of golf, educates the public about the rules of golf, and encourages public participation in the game. The USGA also sponsors teams for several international amateur golf championships. 9703775 0 5870179 USGA Members Program - Each year the USGA provides educational materials and other support to people who have expressed an interest in the game of golf by electing to enroll in the USGA Members Program. Such educational materials include publications about the rules of golf and the USGA championships. The USGA also provides an on-line newsletter and access to the USGA's websites which include information on a wide variety of golf topics. In 2013, over 678,000 people opted to enroll in the USGA Members Program. 7474671 1163294 2124739 USGA Green Section - Each year USGA agronomists provide turfgrass advisory services ("TAS") to golf clubs and golf courses throughout the United States and abroad. In 2013, nearly 1,200 clubs and courses received TAS consultations. The USGA Green Section also provides speakers, on-line publications and on-line conferences to educate interested parties about agronomic issues affecting the game of golf. Additionally, the USGA provides grants to colleges and universities to finance turfgrass and environmental research which may benefit golf courses and the environment. 32810614 6661596 8951982 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 and publications to educate golfers about the rules. The USGA administers the rules of amateur status in the USA. The USGA monitors equipment standards to ensure that skill rather than technology represents the essence of the game. The USGA maintains national handicap and course rating systems to enable golfers of varying skill to compete fairly and equitably. The USGA supports grassroots golf programs such as junior programs for disadvantaged youth and accessible programs for physically challenged golfers. The USGA provides education and information through public service announcements, championship webcasts, internet content, publications and seminars. The USGA supports regional golf associations in their local efforts and provides grants to state and regional associations to fund internships to help administer their local programs. The USGA maintains a museum dedicated to the game's history. The USGA serves as caretaker and steward of the USGA's archive collection. 32810614 6661596 8951982 126270736 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 657 0 1 415 1 1 1 1 CJ VI 0 0 0 1 1 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 FL GA HI IL IN KS KY LA MA MD ME MI MN MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WY X X Suzanne Colon 9082342300 77 Liberty Corner Road Far Hills NJ 07931 Glen D Nager 30 0 X X 0 0 0 Thomas J O'Toole Jr 20 0 X X 0 0 0 Daniel B Burton 20 0 X X 0 0 0 William L Katz 10 0 X X 0 0 0 Diana M Murphy 10 0 X X 0 0 0 Karen S Amerman 10 0 X 0 0 0 Peter M Castleman 10 0 X 0 0 0 William E Fallon 10 0 X 0 0 0 William W Gist IV 10 0 X 0 0 0 Malcolm Holland III 10 0 X 0 0 0 Sheila C Johnson 10 0 X 0 0 0 Edward G Michaels III 10 0 X 0 0 0 Mark E Newell 10 0 X 0 0 0 Mark P Reinemann 10 0 X 0 0 0 Gary R Stevenson 10 0 X 0 0 0 Geoffrey Y Yang 1 0 X X 0 0 0 Christie Austin 1 0 X X 0 0 0 Gene McClure 1 0 X 0 0 0 James B Williams 1 0 X 0 0 0 Michael Davis 40 0 X 687791 0 0 Pamela Martin 40 0 X 370411 0 0 Terence Brady 40 0 X 74269 0 0 James Noel 40 0 X 293112 0 0 John Bodenhamer 40 0 X 410651 0 0 Michael Butz 40 0 X 499161 0 0 Sarah Hirshland 40 0 X 446565 0 0 Rand Jerris 40 0 X 400769 0 0 Dick Rugge 40 0 X 1605350 0 0 Jeff Hall 40 0 X 268483 0 0 Jane Swiggett 40 0 X 531254 0 0 Joe Goode 40 0 X 304024 0 0 Mary Lopuszynski 40 0 X 270463 0 0 David Fay 0 0 X 608060 0 0 Pete Bevacqua 0 0 X 92552 0 0 Kevin O'Connor 0 0 X 362617 0 0 7225532 0 0 89 1 1 0 Classic Tents Event Specialists 540 Hawaii Avenue Torrance CA 90503 Tents for US Open 3824676 Nahan Printing PO Box 697 St Cloud MN 56302 Printing and renewals for Members Program 2240444 Infocision Management Corp PO Box 932441 Cleveland OH 44193 Printing and fulfillment for our Member's Program 1702494 Country Club Services PO Box 725 Millburn NJ 07041 Transportation services for US Open 1610753 Aggreko PO Box 972562 Dallas TX 753972562 Generators for US Open 1548683 131 X 0 11091328 0 0 0 10073612 0 21164940 Championships including Broadcast 711300 97724641 97610641 114000 0 USGA Members Program 711300 5870179 5875781 -5602 0 Handicap & GHIN Services 711300 5419123 5417847 1276 0 Green Section Services 711300 2124739 2124739 0 0 Equipment standards & testing 711300 1605800 1605800 0 0 1927059 1723059 204000 0 114671541 6619301 0 0 6619301 0 0 0 0 1783712 0 0 1783712 0 0 0 0 0 0 0 0 0 0 43772884 59917 40819472 29713 2953412 30204 2983616 0 0 2983616 0 0 0 0 0 0 0 0 0 0 0 0 17601418 8243193 9358225 9358225 0 0 0 156581335 123716092 313674 11386629 7808890 7808890 0 0 16000 16000 0 0 3503100 1469051 1957919 76130 0 0 0 0 27226777 20491749 5823174 911854 5589129 3891351 1519737 178041 4415718 3072199 1207491 136028 2088392 1432252 590187 65953 0 0 0 0 853614 737909 115705 0 146405 0 146405 0 0 0 0 0 72898 72898 879333 0 879333 0 8808898 7498086 1310812 0 243058 238074 4984 0 10959483 8187772 393351 2378360 5215382 2954250 2137928 123204 0 0 0 0 2037761 2033561 4200 0 3495299 2860008 593706 41585 0 0 0 0 1937416 1007294 649309 280813 0 0 0 0 0 0 0 0 2511157 2266721 244436 0 2077795 1934715 143080 0 Championship - prize money 14000000 14000000 0 0 Championship - other expenses 42776020 42396746 30167 349107 All other expenses 3130070 1974108 1034428 121534 0 0 0 0 149792595 126270736 18786352 4735507 54316 54514 25463334 35823893 0 0 3386382 4133678 0 0 0 0 165000 11250 618311 499461 11021663 18415611 54160361 33287561 19282347 20872800 193911727 204795146 80296213 95204153 0 0 0 0 0 0 334199293 379810506 12927117 13501767 200000 0 27665725 40345410 0 0 0 0 0 0 0 0 0 0 30149097 11342518 70941939 65189695 X 263207157 314570614 0 0 50197 50197 263257354 314620811 334199293 379810506 X 6788740 17097979 -54677 0 0 27531415 X 0 1 X 1 0 X 32440107 11526265 13257782 19968269 21164940 98357363 120302394 104249646 114037744 117039349 123747083 579376216 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 152742501 115775911 127295526 137007618 144912023 677733579 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 677733579 3704079 5497524 7079866 5962004 8403013 30646486 169943 345222 857714 411819 425253 2209951 3874022 5842746 7937580 6373823 8828266 32856437 0 0 0 0 0 0 0 0 0 0 0 0 156616523 121618657 135233106 143381441 153740289 710590016 0.95376 0.9532 0.04624 0.0468 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X X X X 0 50197 0 4000 0 4000 0 50197 0 50197 0 0 0 0 50197 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 772634 772634 0 46821845 28552315 18269530 0 0 0 0 0 6418307 4597965 1820342 0 147575 137281 10294 20872800 0 0 Equity fund partnership 11531580 F Emerging markets fund 1455559 F Absolute return hedge fund 12521349 F Absolute return hedge fund 5900932 F Absolute return hedge fund 9152548 F Long/short hedge fund of funds 29123737 F Multi-strategy hedge fund 1979792 F Infrastructure partnership 11890960 F Private equity fund of funds 11647696 F 95204153 0 Retiree medical plan 9102787 Deferred compensation 457(f) plan 2239731 11342518 X 156811982 0 1560165 0 8243195 9803360 147008622 0 9572713 9572713 156581335 158988978 1614842 0 0 8243193 9858035 149130943 0 661652 661652 149792595 SchD_P03_S00_L01 Schedule D, Part III, Line 1 The museum and archives 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. SchD_P03_S00_L04 Schedule D, Part III, Line 4 The USGA maintains a museum dedicated to game's history. Additionally, the USGA serves as the caretaker and steward for the USGA's archive collection. 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. Portions of the archives collection travel across the country to USGA championship sites, member clubs, and national and local museums and libraries. Also, a comprehensive website enables photos and videos to be shared with a wide audience. SchD_P05_S00_L04 Schedule D, Part V, Line 4 In 2011, the USGA Foundation ceased to exist. Remaining assets and liabilities of the USGA Foundation were accepted by the USGA. Included in the assets and liabilities were two permanent endowment funds that had been created as a result of donations received in the 1980's. The first endowment is to fund junior golf programs and is the result of a $20,000 donation. The donor specified that only earned income should be used. The USGA will comply with this restriction by using all earned income to fund junior golf programs in the year the income is earned. The second endowment is to fund turf research and is the result of a $30,197 donation. The donor specified that only earned income should be used. The USGA will comply with this restriction by using all earned income to fund turf research in the year the income is earned. SchD_P10_S00_L02 Schedule D, Part X, Line 2 The USGA is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code, except for any income derived from unrelated business activities. Tax of $144,586 and $140,018 were paid on unrelated business income in 2013 and 2012, respectively. The USGA filed the IRS Federal Form 990 and 990-T, as well as other forms required in various jurisdictions. The USGA adopted FASB ASC 740, "Income Taxes", as of December 1, 2009. Under ASC 740, an organization must recognize a liability for an uncertain tax position when it becomes more likely than not that the position will not be sustained. The USGA believes there are no material uncertain tax positions and, accordingly, has not recognized any liability for uncertain tax positions. SchD_P11_S00_L02d Schedule D, Part XI, Line 2d $8,212,202 is cost of goods sold, as per Part VIII, line 10b. On the audited financial statements these expenses are program service expenses. SchD_P11_S00_L04b Schedule D, Part XI, Line 4b Investment income of $6,619,301, as per Part VII, Line 3. And realized gains on sales of investments of $2,953,412 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. SchD_P12_S00_L02d Schedule D, Part XII, Line 2d $8,212,202 is costs of goods sold, as per Part VIII, line 10b. On the audited financial statements these expenses are program service expenses. SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Investment fees of $661,652. On the audited financial statements, the net figure is recorded as an increase or (decrease) in net assets. 1 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Turfgrass Advisory Services - travel 24147 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Broadcast of USGA championships, including U.S. Open 0 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Work permit applications 6750 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Championship-related travel 766 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Regional Affairs related travel 3616 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Equipment Standards-related travel 1611 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Birdlife International Congress meeting - travel 5162 North America (including Canada and Mexico, but not the United States) 0 0 Program Services Conference and speaker expenses - travel 1943 East Asia and the Pacific 0 0 Program Services Broadcast of USGA championships, including U.S. Open 0 East Asia and the Pacific 0 0 Program Services International qualifying for the U.S. Open - travel, course rental, and other expenses associated with conducting international qualifying in Japan. 60765 East Asia and the Pacific 0 0 Program Services China Golf Association meeting - travel 18645 East Asia and the Pacific 0 0 Program Services International U.S. Women's Open qualifying - travel 17607 East Asia and the Pacific 0 0 Program Services Course rating seminars - travel 10031 East Asia and the Pacific 0 0 Program Services Joe Dey award winner - travel 12778 East Asia and the Pacific 0 0 Program Services World Amateur Team Championships site visit - travel 24106 East Asia and the Pacific 0 0 Program Services USA-China Youth Match - travel and photography 60794 Europe (including Iceland and Greenland) 0 0 Program Services Broadcast of USGA championships, including U.S. Open 0 Europe (including Iceland and Greenland) 0 0 Program Services International qualifying for the U.S. Open - travel, course rental, and other expenses associated with conducting international qualifying in the UK 99734 Europe (including Iceland and Greenland) 0 0 Program Services Global Handicapping Meeting - travel 7491 Europe (including Iceland and Greenland) 0 0 Program Services British Open - travel 24936 Europe (including Iceland and Greenland) 0 0 Program Services Rolex trophy event - travel 8350 Europe (including Iceland and Greenland) 0 0 Program Services World Amateur Golf Rankings - joint costs 182790 Europe (including Iceland and Greenland) 0 0 Program Services Official World Golf Rankings - service fee 27849 Europe (including Iceland and Greenland) 0 0 Program Services International U.S. Women's Open qualifying - travel 7112 Europe (including Iceland and Greenland) 0 0 Program Services Handicap Research Team - travel 1226 Europe (including Iceland and Greenland) 0 0 Program Services Course rating seminar - travel 1998 Europe (including Iceland and Greenland) 0 0 Program Services Golf 2020 meeting - travel 2107 Europe (including Iceland and Greenland) 0 0 Program Services Working for Golf 2013 meeting - travel 8881 Europe (including Iceland and Greenland) 0 0 Program Services JRC Rules of Golf meeting - travel 9357 Europe (including Iceland and Greenland) 0 0 Program Services World Amateur Golf Rankings - travel 4022 Europe (including Iceland and Greenland) 0 0 Program Services US Amateur trophy repair 46183 Europe (including Iceland and Greenland) 0 0 Program Services International broadcast meetings - travel 7113 Europe (including Iceland and Greenland) 0 0 Program Services Rolex Rankings Board meeting - travel 3015 Europe (including Iceland and Greenland) 0 0 Program Services Rules review meeting - travel 1368 Europe (including Iceland and Greenland) 0 0 Program Services Joint Equipment Standards meeting - travel 14060 Europe (including Iceland and Greenland) 0 0 Program Services R&A global golf symposium - travel 2038 Europe (including Iceland and Greenland) 0 0 Program Services World Amateur Team Championships - travel 662 Europe (including Iceland and Greenland) 0 0 Program Services World Amateur Golf Rankings legal fees 2377 Middle East and North Africa 0 0 Program Services Broadcast of USGA championships, including U.S. Open 99085 Russia and the newly independent States 0 0 Program Services Broadcast of USGA championships, including U.S. Open 0 South America 0 0 Program Services Broadcast of USGA championships, including U.S. Open 0 South America 0 0 Program Services Handicap research team - travel 1964 Sub-Saharan Africa 0 0 Program Services Broadcast of USGA championships, including U.S. Open 0 0 0 812439 North America (including Canada and Mexico, but not the United States) PJ Boatwright Internship grant 16000 check North America (including Canada and Mexico, but not the United States) PJ Boatwright Internship grant - Asociacion Mexicana Feminil de Golf 16000 check 2 0 1 0 0 0 1 0 SchF_P01_S00_L02 Schedule F, Part I, Line 2 The USGA provides very few grants to organizations outside the United States. Such grants are approved by the Executive Committee, and/or sub-committee. Staff monitors the use of the 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. SchF_P01_S00_L03 Schedule F, Part I, Line 3 In addition to the activities listed, the USGA owns investments in the Cayman Islands and in the British Virgin Islands. Federal Form TDF 90-22.1 has been filed to report balances in these investment accounts. Also Federal Form 8865 has been filed to report any current distributions to these investment accounts. X X X X 1 Dentino Marketing 515 Executive Drive Princeton NJ 08540 The USGA Members Program collects dues, a portion of which is recognized as contributions. Dentino Marketing provides advice only with respect to marketing strategies and the design of membership solicitations for the USGA Members Program. 0 0 72898 -72898 0 72898 -72898 All States SchG_P01_S00_L02biv Schedule G, Part I, Line 2b(iv) Dentino provides advice only for the solicitation of memberships for the USGA Members Program. Gross receipts specifically attributable to their advice can not be calculated. So no gross receipts have been reported. 1 World Golf Foundation The First Tee Programs and Chapters 13000 Sawgrass Village Circle Suite 23 Ponte Vedra Beach FL 32082 592998925 501 (c)(3) 400000 Junior PGA of America Leadership Alliance Initiatives 100 Avenue of the Champions Palm Beach Gardens FL 33410 590785835 501 (c)(6) 250000 Junior National Alliance for Accessible Golf 1733 King Street Alexandria VA 22314 300130896 501 (c)(3) 200000 Junior The LPGA Foundation Inc LPGA USGA Girls Golf 100 International Golf Drive Daytona Beach FL 321241082 593085528 501 (c)(3) 200000 Junior World Golf Foundation Golf 2020 Get Golf Ready 13000 Sawgrass Village Circle Suite 23 Ponte Vedra Beach FL 32082 592998925 501 (c)(3) 100000 Junior National Alliance for Youth Sports Hook a Kid on Golf 2050 Vista Parkway West Palm Beach FL 33411 592134374 501 (c)(3) 75000 Junior American Junior Golf Association 1980 Sports Club Drive Braselton GA 30517 581433914 501 (c)(3) 50000 Junior Special Olympics North America 4004 Barrett Drive Suite 206 Raleigh NC 27609 520889518 501 (c)(3) 35000 Disabilities National Golf Course Builders Association Sticks for Kids 727 O Street Lincoln NE 68508 470842041 501 (c)(3) 10000 Junior Pikes Peak Golf Links 103 E Cheyenne Road Colorado Springs CO 80906 208128551 501(c)3 10000 Junior The Golf Writers Association of America Inc 10210 Green Tree Road Houston TX 770421232 311003485 501(c)6 6000 Golf Alabama Golf Association PO Box 660149 Birmingham AL 35266 630809785 501 (c) 3 16000 Internship Alabama Junior Golf Association PO Box 45 Ashville AL 35953 454940402 501 (c) 3 6000 Internship Alaska Golf Association 9360 Old Seward Highway Anchorage AK 99515 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 18000 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 Atlanta Junior Golf Association 1425 Ellsworth Industrial Drive Suite 8 Atlanta GA 30318 581274404 501 (c) 3 6000 Internship Birmingham Golf Association PO Box 36083 Hoover AL 35236 630658564 501 (c) 4 6000 Internship Buffalo District Golf Association PO Box 1582 Williamsville NY 14231 160912477 501 (c) 3 6000 Internship Carolinas Golf Association PO Box 319 West End NC 27376 560509290 501 (c) 3 18000 Internship Chicago District Golf Assocition Midwest Golf House 11855 Archer Avenue Lemont IL 60439 360898927 501 (c) 4 7000 Chevron Colorado Golf Association 5990 Greenwood Plaza Blvd 130 Greenwood Village CO 801114749 841248840 501 (c) 3 24000 Internship Colorado Junior Golf Association 5990 Greenwood Plaza Blvd 130 Greenwood Village CO 801114749 841248840 501 (c) 3 16000 Internship Colorado Womens Golf Association 5990 Greenwood Plaza Blvd 130 Greenwood Village CO 801114749 742199758 501 (c) 3 20000 Internship Connecticut State Golf Association 35 Cold Spring Road Suite 212 Rocky Hill CT 06067 222587856 501 (c) 6 16000 Internship Dayton District Womens Golf Association 263 Regency Ridge Drive Dayton OH 45459 311354888 501 (c) 7 16000 Internship Delaware State Golf Association 7234 Lancaster Pike Suite 302B Hockessin DE 19707 516018790 501 (c) 7 14000 Internship Delaware Womens Golf Association 7234 Lancaster Pike Suite 302B Hockessin DE 19707 510273670 501 (c) 4 8000 Internship Executive Womens Golf Association 300 Avenue of the Champions Suite 140 Palm Beach Gardens FL 33418 593348753 501 (c) 6 6000 Internship Florida State Golf Association 12630 Telecom Drive Tampa FL 336370935 592171378 501 (c) 3 36000 Internship Georgia State Golf Association 121 Village Parkway Building 3 Marietta GA 30067 581145042 501 (c) 3 18000 Internship Golf Association of Michigan 24116 Research Drive Farmington Hills MI 48335 386105801 501 (c) 6 12000 Internship Golf Association of Philadelphia 1974 Sproul Road Suite 400 Broomall PA 19008 231303024 501 (c) 7 12000 Internship Greater Cincinnati Golf Association 9200 Montgomery Road Suite 24B Cincinnati OH 452427794 316051373 501 (c) 7 12000 Internship Hawaii State Golf Association 770 Kapiolani Boulevard Suite 701 Honolulu HI 96813 990238385 501 (c) 7 18000 Hawaii State Junior Golf Association 4330 Kukui Grove Street Lihue HI 96766 990335776 501 (c) 3 20000 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 20000 Internship Indiana Golf Association PO Box 516 Franklin IN 46131 352015534 501 (c) 6 16000 Internship Indiana Womens Golf Association PO Box 516 Franklin IN 46131 237332632 501 (c) 6 6000 Internship Iowa Golf Association 1605 N Ankeny Boulevard Suite 210 Ankeny IA 50023 421203480 501 (c) 4 16000 Internship Iowa Womens Golf Association 1605 N Ankeny Boulevard Suite 210 Ankeny IA 50023 421003851 501 (c) 7 8000 Internship Junior Golf Association of Arizona 10888 North 19th Avenue Phoenix AZ 850294905 860464216 501 (c) 3 6000 Internship Kansas City Golf Association 7451 Switzer Street Suite 100 Shawnee KS 66203 440642880 501 (c) 4 24000 Internship Kansas Golf Association 1201 Wakarusa Drive Suite B5 Lawrence KS 66049 480849570 501 (c) 4 20000 Internship Kentucky Golf Association Golf House Kentucky 1116 Elmore Just Drive Louisville KY 40245 237150508 501 (c) 6 20000 Internship Keystones Premier Golf Association 352 Dogwood Drive Delmont PA 15626 251634550 501 (c) 6 6000 Internship Legends Junior Tour 2909 Cole Avenue Suite 305 Dallas TX 75204 752829588 509(a)2 6000 Internship Long Island Golf Association 114 Old Country Road Suite LL 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 24000 Internship Maryland State Golf Association Suite 145 1777 Reisterstown Road Baltimore MD 21208 521326177 501 (c) 3 6000 Internship Massachusetts Golf Association 300 Arnold Palmer Boulevard Norton MA 02766 042487562 501 (c) 3 12000 Internship Metropolitan Amateur Golf Association 11777 Clayton Road St Louis MO 63131 431631448 501 (c) 4 16000 Internship Metropolitan Golf Association 49 Knollwood Road Elmsford NY 10523 134109121 501 (c) 6 16000 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 22000 Internship Middle Atlantic Golf Association PO Box 3040 Gaithersburg MD 20885 521701359 501 (c) 6 6000 Internship Minnesota Golf Association 6550 York Avenue So Suite 211 Edina MN 55435 510152269 501 (c) 6 22000 Internship Minnesota Womens Golf Association 6550 York Avenue So Suite 211 Edina MN 55435 416023222 501 (c) 7 8000 Internship Mississippi Golf Association 400 Clubhouse Drive Pearl MS 39208 630977191 501 (c) 4 12000 Internship Mississippi Junior Golf Foundation 400 Clubhouse Drive Pearl MS 39208 640943460 501 (c) 3 12000 Internship Missouri Golf Association PO Box 104164 Jefferson City MO 65110 431601005 501 (c) 4 6000 Internship Missouri Junior Golf Foundation PO Box 104164 Jefferson City MO 65110 431820245 501 (c) 3 6000 Internship Missouri Womens Golf Association PO Box 104164 Jefferson City MO 65110 431611467 501 (c) 3 8000 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 14000 Internship New Hampshire Golf Association PO Box 486 Wolfeboro NH 03894 020361092 501 (c) 6 10000 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 PO Box 15333 Syracuse NY 132150333 160866643 501 (c) 4 10000 Internship New Jersey State Golf Association 3 Golf Drive suite 206 Kenilworth NJ 07033 226046575 501 (c) 6 7000 North Central Pennsylvania Golf Association 545 Larch Road Sunbury PA 17801 232857964 501 (c) 4 6000 Internship Northern California Golf Association PO Box NCGA Pebble Beach CA 93953 941371594 501 (c) 6 24000 Internship Northern Nevada Junior Golf Association PO Box 5607 Reno NV 89513 880301583 501 (c) 3 6000 Internship Nothern Ohio Golf Association One Golfview Lane North Olmstead OH 44070 340149890 501 (c) 6 8000 Internship Ohio Golf Association 1570 West First Avenue Columbus OH 43212 311080373 501 (c) 7 14000 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 12000 Internship Oregon Junior Golf Association 2840 Hazelnut Drive Woodburn OR 97071 943091689 501 (c) 3 6000 Internship Pacific Womens Golf Association 3101 Sunset Boulevard Suite 1 E Rocklin CA 95677 770044709 501 (c) 7 18000 Internship Pennsylvania Golf Association 1974 Sproul Road Broomall PA 19008 231999959 501 (c) 6 10000 Internship Puerto Rico Golf Association Paradise Commercial Center 264 Matadero St Ste 11 San Juan PR 00920 660276473 6000 Internship Rhode Island Golf Association One Button Hole Drive Suite 2 Providence RI 02909 222500471 501 (c) 4 8000 Internship Rhode Island Golf Association Womens Division One Button Hole Drive Suite 2 Providence RI 02909 050445741 501 (c) 4 6000 Internship Rhode Island Golf Foundation Button Hole One Button Hole Drive Suite 1 Providence RI 02909 050497481 501 (c) 3 10000 Internship Rochester District Golf Association 2024 W Henrietta Rd Suite 5H Rochester NY 14623 161218400 501 (c) 6 6000 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 10000 Internship South Dakota Junior Golf Foundation 4809 West 41st Street Suite 202 Sioux Falls SD 57106 460449824 501 (c) 4 10000 Internship Southern California Golf Association 3740 Cahuenga Boulevard Studio City CA 916043502 951240720 501 (c) 6 24000 Internship Southern California Golf Association Foundation 3740 Cahuenga Boulevard Studio City CA 91604 953858373 501 (c) 3 16000 Internship Southern California Golf Association 3740 Cahuenga Boulevard Studio City CA 916043502 951240720 501 (c) 6 9000 Chevron Southern Nevada Golf Association 8020 West Sahara Avenue Suite 200 Las Vegas NV 89117 880134324 501 (c) 4 22000 Internship Sun Country Amateur Golf Association 2316 Southern Boulevard 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 2909 Cole Avenue Suite 305 Dallas TX 75204 750715222 501 (c) 4 24000 Internship Texas Golf Association South Region 5810 Wilson Road Suite 108 Humble TX 77396 750715222 501 (c) 4 24000 Internship Toledo District Golf Association 5533 Southwyck Boulevard Suite 204 Toledo OH 43614 237430259 501 (c) 4 8000 Internship Utah Golf Association 4444 S 700 E Suite 105 Salt Lake City UT 84107 870271572 501 (c) 7 20000 Internship Utah Golf Association Womens Division 4444 S 700 E Suite 105 Salt Lake City UT 84107 870271572 501 (c) 7 12000 Internship Utah Junior Golf Association PO Box 1577 American Fork UT 84003 870418413 501 (c) 3 8000 Internship Vermont Golf Association PO Box 1612 Station A Rutland VT 05701 030289304 501 (c) 7 12000 Internship Virginia State Golf Association 600 Founders Bridge Blvd Midlothian VA 23113 540736931 501 (c) 4 24000 Internship Virginia State Golf Association Womens Division 600 Founders Bridge Blvd Midlothian VA 23113 540736931 501 (c) 4 6000 Internship Washington Metropolitan Golf Association PO Box 3189 Gaithersburg MD 20885 541219991 501 (c) 3 6000 Internship Washington State Golf Association 1010 South 336th Street Suite 310 Federal Way WA 98003 911432298 501 (c) 4 12000 Internship West Virginia Golf Association PO Box 2748 Charleston WV 25330 550592904 501 (c) 4 22000 Internship West Virginia Golf Foundation PO Box 2748 Charleston WV 25330 550769677 501 (c) 3 16000 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 10000 Internship Wisconsin State Golf Association 11350 W Theo Trecker Way West Allis WI 53214 391092159 501 (c) 6 6000 Internship Wisconsin Womens State Golf Association 11350 W Theo Trecker Way West Allis WI 53214 392028967 501 (c) 7 6000 Internship Womens Golf Association of Massachusetts 300 Arnold Palmer Boulevard Norton MA 02766 222691109 501 (c) 7 24000 Internship Womens Golf Association of Northern California 5776 Stoneridge Mall Road Suite 160 Pleasanton CA 94588 941295277 501 (c) 6 12000 Internship Womens Metropolitan Golf Association 49 Knollwood Road Elmsford NY 10523 131484295 501 (c) 7 24000 Internship Womens Oklahoma Golf Association 7315 S Gary Place Tulsa OK 74136 731197623 501 (c) 7 6000 Internship Womens Texas Golf Association 2909 Cole Avenue Suite 305 Dallas TX 75204 760294765 501 (c) 3 18000 Internship Wyoming State Golf Association 3220 Owens Avenue Cody WY 82414 742445131 501 (c) 4 12000 Internship Auburn University 253 Funchess Hall Auburn AL 36849 626001636 501 (c) 3 8331 Turfgrass Clemson University 2200 Pocket Road Pee Dee Research Center Florence SC 29506 576000254 501 (c) 3 25000 Turfgrass Clemson University 253 P and AS Building PO Box 340319 Clemson SC 29634 576000254 501 (c) 3 16500 Turfgrass Colorado State University 103 Shepardson Building Fort Collins CO 805231173 846000545 3406 (g)(1)(A) 25000 Turfgrass Kansas State University 2021 Throckmorton Plant Science Ctr Manhattan KS 665055506 480771751 501 (c) 3 14964 Turfgrass Kansas State University 2021 Throckmorton Plant Science Ctr Manhattan KS 66506 480771751 501 (c) 3 25000 Turfgrass Michigan State University 301 Administration Building East Lansing MI 48824 386005984 501 (c) 3 9571 Turfgrass Michigan State University 301 Administration Building East Lansing MI 48824 386005984 501 (c) 3 19954 Turfgrass National Turfgrass Evaluation BARC West Building 005 Room 307 Beltsville MD 20705 320218619 501 (c) 6 30000 Turfgrass National Turfgrass Federation BARC West Building 001 Room 245 Beltsville MD 20705 320218619 501 (c) 6 20000 Turfgrass New Mexico State University Dept of Extension and Plnt Scns Las Cruces NM 88003 856000401 115(a) 9000 Turfgrass North Carolina State University Campus Box 7616 Raleigh NC 27695 566000756 115(a) 23200 Turfgrass North Carolina State University Campus Box 7620 Raleigh NC 276957620 566000756 115(a) 9065 Turfgrass North Dakota State University PO Box 6050 Fargo ND 58108 521647582 501 (c) 3 9693 Oklahoma State University PO Box 645 Grants and Contracts Office Stillwater OK 74078 736017987 115(a) 20000 Turfgrass Oklahoma State University 368 Agricultural Hall Dept of Plant and Soil Sciences Stillwater OK 740786028 736017987 115(a) 10000 Turfgrass Oklahoma State University 368 Agricultural Hall Dept of Horticulture and LA Stillwater OK 740786027 736017987 115(a) 30000 Turfgrass Purdue University 915 West State Street West Lafayette IN 479074778 356002041 509 (a) 1 7472 Purdue University 915 West State Street Dept of Agronomy West Lafayette IN 479074778 356002041 509 (a) 1 25000 Rutgers University Cook College Dr William Meyer Foran Hall Box 231 New Brunswick NJ 08903 226001086 501 (c) 3 10000 Turfgrass Rutgers University ASB III 3 Rutgers Plaza 2nd Floor Assistant Controller New Brunswick NJ 089018559 226001086 501 (c) 3 20000 Turfgrass Rutgers University 65 Davidson Road Assistant Controller New Brunswick NJ 088545603 226001086 501 (c) 3 20000 Turfgrass Rutgers University ASB III 3 Rutgers Plaza 2nd Floor Assistant Controller New Brunswick NJ 089018559 226001086 501 (c) 3 24891 Turfgrass Rutgers University ASB III 3 Rutgers Plaza 2nd Floor Assistant Controller New Brunswick NJ 089018559 226001086 501 (c) 3 29986 Turfgrass Rutgers University 59 Dudley Road New Brunswick NJ 089018520 226001086 501 (c) 3 18000 Turfgrass Rutgers University 93 Lipman Drive Blake Hall New Brunswick NJ 089018524 226001086 501 (c) 3 24595 Turfgrass Texas A and M University 2147 TAMU College Station TX 778432147 741238434 501 (c) 3 25000 Turfgrass Texas A and M University 2132 TAMU 120 Peterson Building College Station TX 77843 741238434 501 (c) 3 10000 Turfgrass Texas A and M University 2147 TAMU College Station TX 778432147 741238434 501 (c) 3 11824 Turfgrass University of Arizona Forbes 303B School of Plant Sciences Tucson AZ 85721 866004791 115 (a) 15000 Turfgrass University of Arkansas 308 Plant Sciences Building Fayetteville AR 72701 716003252 501 (c) 3 10533 Turfgrass University of California Riverside 1127 Hinderaker Hall Riverside CA 92521 956006142 501 (c) 3 19315 Turfgrass University of California Riverside 2137 Batchelor Hall Riverside CA 925210124 956006142 501 (c) 3 25323 Turfgrass University of Florida 302 Tigert Hall PO Box 113001 Gainesville FL 326113001 596002052 501 (c) 3 20000 Turfgrass University of Georgia PO Box 748 Coastal Plain Station Tifton GA 31793 586001998 501 (c) 3 10000 Turfgrass University of Georgia 1109 Experiment Street Griffin Campus Griffin GA 30223 586001998 501 (c) 3 20010 Turfgrass University of Georgia 1109 Experiment Street Griffin Campus Griffin GA 30223 586001998 501 (c) 3 10000 Turfgrass University of Illinois 21 Turner Hall 1102 S Goodwin Avenue Urbana IL 61801 376006007 501 (c) 3 28983 Turfgrass University of Kentucky S225 Agriculture Science Bldg N Lexington KY 40546 616033693 501 (c) 3 20000 Turfgrass University of Massachusetts 70 Butterfield Terrace Amherst MA 010033285 043167352 501 (c) 1 20000 Turfgrass University of Massachusetts 70 Butterfield Terrace Amherst MA 010033285 043167352 501 (c) 1 19720 Turfgrass University of Massachusetts 230 Stockbridge Road 206 French Hall Amherst MA 01003 043167352 501 (c) 1 20000 Turfgrass University of Massachusetts 230 Stockbridge Road 206 French Hall Amherst MA 01003 043167352 501 (c) 1 25000 Turfgrass University of Minnesota 450 McNamara Alumni Center Minneapolis MN 55455 416007513 170 (a) 1 10000 Turfgrass University of Minnesota 305 Alderman Hall 1970 Folwell Avenue St Paul MN 55108 416007513 170 (a) 1 24217 Turfgrass University of Minnesota 305 Alderman Hall 1970 Folwell Avenue St Paul MN 55108 416007513 170 (a) 1 10000 Turfgrass University of Minnesota 243 Dowell Annex 2900 University Avenue Crookston MN 567165001 416007513 170 (a) 1 10000 Turfgrass University of Missouri 108 Waters Hall Columbia MO 65211 426004224 115(a) 6000 Turfgrass University of Missouri 110 Waters Hall Columbia MO 65211 480771751 115(a) 21385 Turfgrass University of Missouri 108 Waters Hall Columbia MO 65211 426004224 115(a) 9988 Turfgrass University of Nebraska Office of Sponsored Programs 312 N 14th St Alexander W Lincoln NE 685880430 470049123 501 (c) 3 30000 Turfgrass University of Nebraska Office of Sponsored Programs 312 N 14th St Alexander W Lincoln NE 685880430 470049123 501 (c) 3 8880 Turfgrass University of Rhode Island 70 Lower College Road Kingston RI 028811967 056000522 501 (c) 3 14541 Turfgrass University of Tennessee 2431 Joe Johnson Drive 252 Ellington Plant Sciences Bldg Knoxville TN 37996 626001636 512 (b) 9 9560 Turfgrass University of Wisconsin 1525 Observatory Drive Madison WI 537061299 396006492 501 (c) 3 9999 Turfgrass USDA Agricultural Research Service 1815 North University Street Peoria IL 61604 720564834 Federal Agency 20000 Turfgrass USDA Agricultural Research Service PO Box 225 Stonesville MS 38776 720564834 Federal Agency 20000 Turfgrass Utah State University 4820 Old Main Hill Logan UT 843224820 876000528 501 (c) 3 25000 Turfgrass Scholarship America One Scholarship Way St Peter MN 56082 042296967 501(c)3 400000 Chevron Golf Course Builders Association of America Foundation 727 O St Lincoln NE 68508 470842041 501(c)3 16000 Chevron The First Tee of San Francisco 99 Harding Rd San Francisco CA 94132 912169009 501(c)3 50000 Chevron GameDesk Inc 2332 Cotner Ave Suite 203 Los Angeles CA 90064 271230758 501(c)3 600000 The First Tee Chapter of the Sandhills 225 Pinehurst Ave Suite B Southern Pines NC 28387 562248641 501(c)3 20065 Chevron Edmond Public Schools Foundation PO Box 3103 Edmond OK 730833103 731210460 501(c)3 22185 Chevron NCGA Foundation PO Box 1157 Pebble Beach CA 93953 943108575 501(c)3 16000 Chevron First Green Foundation 13440 Main Street Bellevue WA 98005 113733316 501(c)3 155750 Chevron Martis Camp Community Foundation 7951 Fleur du Lac Drive Truckee CA 96161 273532704 501(c)3 10000 Chevron Western Village Academy dba Stanley Hupfeld Academy 1508 NW 106th Oklahoma City OK 73114 731588764 10000 Chevron LPGA Foundation LPGA USGA Girls Golf 100 International Drive Dayton Beach FL 32124 593085528 501(c)3 50000 Chevron World Golf Foundation The First Tee 425 South Legacy Trail St Augustine FL 32092 592998925 501(c)3 150000 Chevron 69 111 SchI_P01_S00_L02 Schedule I, Part I, Line 2 The USGA provides grants to junior golf programs located throughout the United States, as well as to golf training facilities and programs to assist physically challenged golfers. The USGA provides grants to state and regional associations to finance golf administration internships. The USGA provides grants to colleges and universities to finance turfgrass research and environmental research that may benefit golf courses. In all cases, staff monitors the use of funds to ensure that the grants are spent for the proper purposes and are not otherwise diverted from intended use. Monitoring normally includes formal periodic reports from the organization, detail 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 to junior golf programs 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 their 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 research 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 1 1 X X X X X 1 1 0 0 0 0 0 0 0 Michael Davis 610713 0 60000 0 17078 0 68796 0 15709 0 772296 0 0 0 Dick Rugge 417114 0 15500 0 1172736 0 167580 0 22522 0 1795452 0 0 0 Michael Butz 419836 0 15500 0 63825 0 115111 0 23419 0 637691 0 0 0 Sarah Hirshland 401154 0 35000 0 10411 0 28000 0 22771 0 497336 0 0 0 Rand Jerris 351731 0 40000 0 9038 0 42253 0 23419 0 466441 0 0 0 John Bodenhamer 380750 0 15000 0 14901 0 27576 0 22706 0 460933 0 0 0 Jane Swiggett 248256 0 8900 0 274098 0 96250 0 22036 0 649540 0 0 0 Pamela Martin 181635 0 0 0 188776 0 78587 0 5449 0 454447 0 0 0 Joe Goode 275461 0 12600 0 15963 0 19250 0 21631 0 344905 0 0 0 Jeff Hall 231339 0 11600 0 25544 0 52603 0 22603 0 343689 0 0 0 James Noel 275000 0 0 0 18112 0 25469 0 22305 0 340886 0 0 0 Mary Lopuszynski 251012 0 18800 0 651 0 41551 0 9284 0 321298 0 0 0 Terence Brady 72115 0 0 0 2154 0 3702 0 5539 0 83510 0 0 0 David Fay 0 0 0 0 608060 0 41504 0 0 0 649564 0 0 0 Kevin O'Connor 0 0 0 0 362617 0 11014 0 0 0 373631 0 0 0 Pete Bevacqua 0 0 0 0 92552 0 3356 0 0 0 95908 0 0 0 SchJ_P01_S00_L01a 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. No other first class travel or charter travel is permitted or provided. (2.) The USGA's expense reimbursement policy excludes reimbursements for health club dues and social club dues. However, one special exception to the social club dues restriction was specifically approved by the Executive Committee and/or the Compensation Committee. This exception is for a senior staff member and is based on the specific USGA business needs associated with the position held. SchJ_P01_S00_L04 Schedule J, Part I, Line 4 In calendar 2012, the USGA issued compensation defined as per line 4a. The compensation paid to Fay $608,060, O'Connor $362,617, and Bevacqua $92,552 is included in other compensation on Schedule J, Part II, Column B. The amounts reported in Schedule J Column C relating to the Supplemental Defined Benefit Pension Plan are as follows: Rugge $101,453, Butz $35,683, Swiggett $18,976, and Martin $8,989. Rugge, Swiggett, and Martin benefits under the plan vested in 2012 and the total vested benefits are included in Schedule J, Part II, Column B (iii) other reportable compensation as well as Schedule J, Part II, Column F, compensation previously reported as deferred in prior Form 990. The amounts reported in Schedule J Column C relating to Nonqualified Defined Contribution Plan are as follows: Davis $28,594, Hirshland $10,850, Jerris $9,430, Bodenhamer $10,426, Goode $2,100, Hall $835, Noel $2,925, and Lopuszynski $1,656. X 1510 0 n/a X 0 n/a 1 0 1 0 SchM_P01_S00_L31 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 Managing Director of Finance before any such contribution can be accepted. Where appropriate, the Chief Legal Officer is consulted. SchM_P01_S00_L33 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. F990_P01_S00_L06 Form 990, Part I, Line 6 The estimate for volunteers represents people who serve on a USGA committee or USGA sub-committee. The estimate does not include the thousands of individuals who volunteer their time at USGA championships, and contribute toward the success of those USGA championships. F990_P04_S00_L08 Form 990, Part IV, Line 8 The museum collection, consisting of graphics, books and other golf memorabilia, is owned by the USGA. F990_P06_S0A_L06 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 USGA By-Laws. Acceptance of membership binds each member to uphold all provisions of the USGA's Certificate of Incorporation, and 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.) F990_P06_S0A_L07a 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. F990_P06_S0A_L07b 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. F990_P06_S0B_L11b Form 990, Part VI, Section B, Line 11b The Federal Form 990 is compiled by USGA staff. After the Managing Director of Finance has thoroughly reviewed the Federal Form 990 and deemed it to be accurate and complete, a copy of the Federal Form 990 is provided to the Executive Director and to all Executive Committee members (all voting Board members) for their review. After the Federal Form 990 is reviewed by all Executive Committee members, it is signed by the Assistant Treasurer and submitted to the IRS. F990_P06_S0B_L12c 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 judgement 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 Chair 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 any necessary decisions to manage and/or eliminate the conflicts. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 On a periodic basis, the USGA does a thorough review of compensation for the Executive Director, the Managing Director of Finance, and the four Senior Managing Directors. 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. This thorough review was last completed, and documented, in November 2012. In addition, employees of the USGA undergo a thorough evaluation process at the end of 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. F990_P06_S0B_L16b Form 990, Part VI, Section B, Line 16b The USGA has 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. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 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. F990_P08_S00_L01g Form 990, Part VIII, Line 1g As noted on Schedule M, the USGA receives non-cash donations. Some non-cash donations are for the museum collection. And some non-cash donations are to assist with USGA championships. The USGA does not record non-cash donations. The USGA does not assign a value to non-cash donations. As such, no value is reported on line 1g. F990_P11_S00_L09 Form 990, Part XI, Line 9 Effect of changes to unfunded postretirement benefit obligations of $27,531,415.