Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

MediumBullet The organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0047
2012
Open to Public Inspection
A For the 2012 calendar year, or tax year beginning 12-01-2012 , 2012, and ending 11-30-2013
BCheck if applicable:
CName of organization
UNITED STATES GOLF ASSOCIATION
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
77 Liberty Corner Road
 
Room/suite
City or town, state or country, and ZIP + 4
Far Hills, NJ07931
D Employer identification number

13-1427105
E Telephone number

G Gross receipts $ 205,673,713
F Name and address of principal officer:
Mike Davis
77 Liberty Corner Road
Far Hills,NJ07931
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
www.usga.org
H(a)
Is this a group return for
affiliates?
H(b)
Are all affiliates included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1894
M State of legal domicile: DE
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: 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.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 15
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 15
5 Total number of individuals employed in calendar year 2011 (Part V, line 2a) ...... 5 415
6 Total number of volunteers (estimate if necessary) ............. 6 15
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 313,674
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 425,253
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 19,968,269 21,164,940
9 Program service revenue (Part VIII, line 2g) ......... 109,602,732 114,671,541
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 8,080,205 9,602,917
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 9,709,678 11,141,937
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 147,360,884 156,581,335
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 4,694,369 7,824,890
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 41,901,193 42,823,116
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 72,990 72,898
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet4,735,507    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 87,016,279 99,071,691
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 133,684,831 149,792,595
19 Revenue less expenses. Subtract line 18 from line 12....... 13,676,053 6,788,740
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 334,199,293 379,810,506
21 Total liabilities (Part X, line 26)............. 70,941,939 65,189,695
22 Net assets or fund balances. Subtract line 21 from line 20..... 263,257,354 314,620,811
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
 
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2012)
Form 990 (2012)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response to any question in this Part III ...............
1
Briefly describe the organization’s mission: 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.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If “Yes,” describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 76,281,676 including grants of $ 0 ) (Revenue $ 97,724,641 )
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.
4b (Code:   ) (Expenses $ 9,703,775 including grants of $ 0 ) (Revenue $ 5,870,179 )
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.
4c (Code:   ) (Expenses $ 7,474,671 including grants of $ 1,163,294 ) (Revenue $ 2,124,739 )
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.
(Code:   ) (Expenses $ 32,810,614 including grants of $ 6,661,596 ) (Revenue $ 8,951,982 )
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.
4d Other program services (Describe in Schedule O.)
(Expenses $ 32,810,614 including grants of $ 6,661,596 ) (Revenue $ 8,951,982 )
4e Total program service expensesMediumBullet126,270,736
Form 990 (2012)
Form 990 (2012)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If “Yes,” complete Schedule C, Part II........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C,
Part III............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete Schedule D, Part I........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If “Yes,” complete Schedule D, Part II...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III Click to see attachment....................
8
Yes
 
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,” complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If “Yes,” complete Schedule D, Part VClick to see attachment......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If “Yes,” complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIIClick to see attachment.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If “Yes,” complete Schedule D, Parts XI and XII Click to see attachment.................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If “Yes,” complete Schedule F, Parts I and IV......... Click to see attachment
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the United States? If “Yes,” complete Schedule F, Parts II and IVClick to see attachment
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the United States? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I (see instructions).... Click to see attachment
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If “Yes,” complete Schedule H....
20a
 
No
b
If “Yes” to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2012)
Form 990 (2012)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants and other assistance to any government or organization in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II... Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer “Yes” to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I........
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I...................
25b
 
No
26
Was a loan to or by a current or former officer, director, trustee, key employee, highest compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II..........................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If “Yes,” complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If “Yes,” complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M............. Click to see attachment
30
Yes
 
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Part II, III, or IV, and Part V, line 1........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2012)
Form 990 (2012)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response to any question in this Part V ...............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
657
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
415
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
Yes
 
b
If "Yes," enter the name of the foreign country: MediumBulletCJ , VI
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If “Yes,” to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
Yes
 
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If “Yes,” indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If “Yes,” enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..
14b
 
 
Form 990 (2012)
Form 990 (2012)
Page 6
Part VI
Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response to any question in this Part VI ...............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
15
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
15
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If “Yes,” did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If “No,” go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If “Yes,” did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
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
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how), the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletSuzanne Colon77 Liberty Corner RoadFar HillsNJ07931 (908) 234-2300
Form 990 (2012)
Form 990 (2012)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response to any question in this Part VII ...............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(1) Glen D Nager........................................................................
Executive Committee Member and President
 30
.......................0 		X   X       0 0 0
(2) Thomas J O'Toole Jr........................................................................
Executive Committee Member and Vice President
 20
.......................0 		X   X       0 0 0
(3) Daniel B Burton........................................................................
Executive Committee Member and Vice President
 20
.......................0 		X   X       0 0 0
(4) William L Katz........................................................................
Executive Committee Member and Secretary
 10
.......................0 		X   X       0 0 0
(5) Diana M Murphy........................................................................
Executive Committee Member and Treasurer
 10
.......................0 		X   X       0 0 0
(6) Karen S Amerman........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(7) Peter M Castleman........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(8) William E Fallon........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(9) William W Gist IV........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(10) Malcolm Holland III........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(11) Sheila C Johnson........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(12) Edward G Michaels III........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(13) Mark E Newell........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(14) Mark P Reinemann........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(15) Gary R Stevenson........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(16) Geoffrey Y Yang........................................................................
Executive Committee and Officer thru 2-2013
 1
.......................0 		X   X       0 0 0
(17) Christie Austin........................................................................
Executive Committee and Officer thru 2-2013
 1
.......................0 		X   X       0 0 0
Form 990 (2012)
Form 990 (2012)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(18) Gene McClure........................................................................
Executive Committee Member thru 2-2013
 1
.......................0 		X           0 0 0
(19) James B Williams........................................................................
Executive Committee Member thru 2-2013
 1
.......................0 		X           0 0 0
(20) Michael Davis........................................................................
Executive Director
 40
.......................0 		    X       687,791 0 0
(21) Pamela Martin........................................................................
Assistant Treasurer and Managing Director, Finance
 40
.......................0 		    X       370,411 0 0
(22) Terence Brady........................................................................
Assistant Treasurer and Managing Director, Finance
 40
.......................0 		    X       74,269 0 0
(23) James Noel........................................................................
Assistant Secretary and Chief Legal Officer thru 1-2013
 40
.......................0 		    X       293,112 0 0
(24) John Bodenhamer........................................................................
Senior Managing Director
 40
.......................0 		      X     410,651 0 0
(25) Michael Butz........................................................................
Senior Managing Director
 40
.......................0 		      X     499,161 0 0
(26) Sarah Hirshland........................................................................
Senior Managing Director
 40
.......................0 		      X     446,565 0 0
(27) Rand Jerris........................................................................
Senior Managing Director
 40
.......................0 		      X     400,769 0 0
(28) Dick Rugge........................................................................
Senior Technical Director
 40
.......................0 		        X   1,605,350 0 0
(29) Jeff Hall........................................................................
Managing Director, Rules & Competitions
 40
.......................0 		        X   268,483 0 0
(30) Jane Swiggett........................................................................
Managing Director Human Resources
 40
.......................0 		        X   531,254 0 0
(31) Joe Goode........................................................................
Managing Director, Communications
 40
.......................0 		        X   304,024 0 0
(32) Mary Lopuszynski........................................................................
Senior Director Merchandise & Licensing
 40
.......................0 		        X   270,463 0 0
(33) David Fay........................................................................
Executive Director thru 12-2010
 0
.......................0 		          X 608,060 0 0
(34) Pete Bevacqua........................................................................
Chief Business Officer thru 4-2011
 0
.......................0 		          X 92,552 0 0
(35) Kevin O'Connor........................................................................
Senior Director thru 5-2011
 0
.......................0 		          X 362,617 0 0
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 7,225,532 0 0
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet89
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
Classic Tents Event Specialists540 Hawaii AvenueTorranceCA90503 Tents for US Open 3,824,676
Nahan PrintingPO Box 697St CloudMN56302 Printing and renewals for Members Program 2,240,444
Infocision Management CorpPO Box 932441ClevelandOH44193 Printing and fulfillment for our Member's Program 1,702,494
Country Club ServicesPO Box 725MillburnNJ07041 Transportation services for US Open 1,610,753
AggrekoPO Box 972562DallasTX753972562 Generators for US Open 1,548,683
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet131
Form 990 (2012)
Form 990 (2012)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response to any question in this Part VIII ..............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, Gifts, Grants and Other Similar Amounts 1a Federated campaigns..1a 0
b Membership dues....1b 11,091,328
c Fundraising events....1c 0
d Related organizations...1d 0
e Government grants (contributions)1e 0
f All other contributions, gifts, grants, and
similar amounts not included above1f 		10,073,612
g Noncash contributions included in lines
1a-1f:$ 		0
h Total. Add lines 1a-1f.......MediumBullet 21,164,940
Program Service Revenue Business Code
2a Championships including Broadcast 711300 97,724,641 97,610,641 114,000 0
b USGA Members Program 711300 5,870,179 5,875,781 -5,602 0
c Handicap & GHIN Services 711300 5,419,123 5,417,847 1,276 0
d Green Section Services 711300 2,124,739 2,124,739 0 0
e Equipment standards & testing 711300 1,605,800 1,605,800 0 0
f All other program service revenue . 1,927,059 1,723,059 204,000 0
g Total. Add lines 2a–2f........MediumBullet 114,671,541
Other Revenue 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 6,619,301 0 0 6,619,301
4 Income from investment of tax-exempt bond proceeds..MediumBullet 0 0 0 0
5 Royalties...........MediumBullet 1,783,712 0 0 1,783,712
(i) Real (ii) Personal
6a Gross rents 0 0
b Less: rental expenses 0 0
c Rental income or (loss) 0 0
d Net rental income or (loss).......MediumBullet 0 0 0 0
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 43,772,884 59,917
b Less: cost or other basis and sales expenses 40,819,472 29,713
c Gain or (loss) 2,953,412 30,204
d Net gain or (loss)..........MediumBullet 2,983,616 0 0 2,983,616
8a Gross income from fundraising events (not including
$ 0
of contributions reported on line 1c). See Part IV, line 18 ..
a 0
b Less: direct expenses ...b 0
c Net income or (loss) from fundraising events..MediumBullet 0 0 0
9a Gross income from gaming activities.
See Part IV, line 19 ...
a 0
b Less: direct expenses ...b 0
c Net income or (loss) from gaming activities...MediumBullet 0 0 0 0
10a Gross sales of inventory, less
returns and allowances .
a 17,601,418
b Less: cost of goods sold ..b 8,243,193
c Net income or (loss) from sales of inventory..MediumBullet 9,358,225 9,358,225 0 0
Miscellaneous Revenue Business Code
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 0
12 Total revenue. See Instructions......MediumBullet 156,581,335 123,716,092 313,674 11,386,629
Form 990 (2012)
Form 990 (2012)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response to any question in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 7,808,890 7,808,890
2 Grants and other assistance to individuals in the United States. See Part IV, line 22 0 0
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 16,000 16,000
4 Benefits paid to or for members 0 0
5 Compensation of current officers, directors, trustees, and key employees .... 3,503,100 1,469,051 1,957,919 76,130
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 0 0 0 0
7 Other salaries and wages 27,226,777 20,491,749 5,823,174 911,854
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 5,589,129 3,891,351 1,519,737 178,041
9 Other employee benefits ....... 4,415,718 3,072,199 1,207,491 136,028
10 Payroll taxes ........... 2,088,392 1,432,252 590,187 65,953
11 Fees for services (non-employees):        
a Management ...... 0 0 0 0
b Legal ......... 853,614 737,909 115,705 0
c Accounting ........... 146,405 0 146,405 0
d Lobbying ........... 0 0 0 0
e Professional fundraising services. See Part IV, line 17 72,898 72,898
f Investment management fees ...... 879,333 0 879,333 0
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 8,808,898 7,498,086 1,310,812 0
12 Advertising and promotion .... 243,058 238,074 4,984 0
13 Office expenses ....... 10,959,483 8,187,772 393,351 2,378,360
14 Information technology ...... 5,215,382 2,954,250 2,137,928 123,204
15 Royalties .. 0 0 0 0
16 Occupancy ........... 2,037,761 2,033,561 4,200 0
17 Travel ............ 3,495,299 2,860,008 593,706 41,585
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 0 0 0 0
19 Conferences, conventions, and meetings .... 1,937,416 1,007,294 649,309 280,813
20 Interest ........... 0 0 0 0
21 Payments to affiliates ....... 0 0 0 0
22 Depreciation, depletion, and amortization ..... 2,511,157 2,266,721 244,436 0
23 Insurance .............. 2,077,795 1,934,715 143,080 0
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a Championship - prize money 14,000,000 14,000,000 0 0
b Championship - other expenses 42,776,020 42,396,746 30,167 349,107
c All other expenses 3,130,070 1,974,108 1,034,428 121,534
d
e All other expenses 0 0 0 0
25 Total functional expenses. Add lines 1 through 24e 149,792,595 126,270,736 18,786,352 4,735,507
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2012)
Form 990 (2012)
Page 11
Part X Balance Sheet Check if Schedule O contains a response to any question in this Part X ...............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash—non-interest-bearing ............. 54,316 1 54,514
2 Savings and temporary cash investments ......... 25,463,334 2 35,823,893
3 Pledges and grants receivable, net ........... 0 3 0
4 Accounts receivable, net ............. 3,386,382 4 4,133,678
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
0 6 0
7 Notes and loans receivable, net ............. 165,000 7 11,250
8 Inventories for sale or use .............. 618,311 8 499,461
9 Prepaid expenses and deferred charges .......... 11,021,663 9 18,415,611
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 54,160,361
b Less: accumulated depreciation ..... 10b 33,287,561 19,282,347 10c 20,872,800
11 Investments—publicly traded securities .......... 193,911,727 11 204,795,146
12 Investments—other securities. See Part IV, line 11 ..... 80,296,213 12 95,204,153
13 Investments—program-related. See Part IV, line 11 ..... 0 13 0
14 Intangible assets ............... 0 14 0
15 Other assets. See Part IV, line 11 ........... 0 15 0
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 334,199,293 16 379,810,506
Liabilities 17 Accounts payable and accrued expenses ......... 12,927,117 17 13,501,767
18 Grants payable ................. 200,000 18 0
19 Deferred revenue ................ 27,665,725 19 40,345,410
20 Tax-exempt bond liabilities ............. 0 20 0
21 Escrow or custodial account liability. Complete Part IV of Schedule D.. 0 21 0
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L.......... 0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 0 23 0
24 Unsecured notes and loans payable to unrelated third parties .... 0 24 0
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 30,149,097 25 11,342,518
26 Total liabilities. Add lines 17 through 25......... 70,941,939 26 65,189,695
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 263,207,157 27 314,570,614
28 Temporarily restricted net assets ........... 0 28 0
29 Permanently restricted net assets ........... 50,197 29 50,197
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 263,257,354 33 314,620,811
34 Total liabilities and net assets/fund balances ........ 334,199,293 34 379,810,506
Form 990 (2012)
Form 990 (2012)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response to any question in this Part XI ...............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
156,581,335
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
149,792,595
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
6,788,740
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
263,257,354
5
Net unrealized gains (losses) on investments ...............
5
17,097,979
6
Donated services and use of facilities .................
6
-54,677
7
Investment expenses .....................
7
0
8
Prior period adjustments .....................
8
0
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
27,531,415
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
314,620,811
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response to any question in this Part XII ..............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If “Yes,” to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits
3b
 
 
Form 990 (2012)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID: 12000197
Software Version: v1.00
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2012
Open to Public
Inspection
Name of the organization
UNITED STATES GOLF ASSOCIATION
 
Employer identification number

13-1427105
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization? ................
11g(i)
 
 
(ii) A family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) A 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) (iv) Is the organization in col. (i) listed in your governing document? (v) Did you notify the organization in col. (i) of your support? (vi) Is the organization in col. (i) organized in the U.S.? (vii) Amount of monetary support
Yes No Yes No Yes No
Total                  

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3            
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..            
6 Public support. Subtract line 5 from line 4.            
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
7 Amounts from line 4..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..            
11 Total support (Add lines 7 through 10).            
12
12
 
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . 32,440,107 11,526,265 13,257,782 19,968,269 21,164,940 98,357,363
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... 120,302,394 104,249,646 114,037,744 117,039,349 123,747,083 579,376,216
3 Gross receipts from activities that are not an unrelated trade or business under section 513.. 0 0 0 0 0 0
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... 0 0 0 0 0 0
5 The value of services or facilities furnished by a governmental unit to the organization without charge.. 0 0 0 0 0 0
6 Total. Add lines 1 through 5. 152,742,501 115,775,911 127,295,526 137,007,618 144,912,023 677,733,579
7a Amounts included on lines 1, 2, and 3 received from disqualified persons... 0 0 0 0 0 0
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. 0 0 0 0 0 0
c Add lines 7a and 7b.. 0 0 0 0 0 0
8 Public support (Subtract line 7c from line 6.)           677,733,579
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
9 Amounts from line 6... 152,742,501 115,775,911 127,295,526 137,007,618 144,912,023 677,733,579
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 3,704,079 5,497,524 7,079,866 5,962,004 8,403,013 30,646,486
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. 169,943 345,222 857,714 411,819 425,253 2,209,951
c Add lines 10a and 10b. 3,874,022 5,842,746 7,937,580 6,373,823 8,828,266 32,856,437
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. 0 0 0 0 0 0
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) .. 0 0 0 0 0 0
13 Total support. (Add lines 9, 10c, 11, and 12.).. 156,616,523 121,618,657 135,233,106 143,381,441 153,740,289 710,590,016
14
Section C. Computation of Public Support Percentage
15
15
95.376 %
16
16
95.32 %
Section D. Computation of Investment Income Percentage
17
17
4.624 %
18
18
4.68 %
19a
b
20
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information. Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2012

Additional Data


Software ID: 12000197
Software Version: v1.00
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
OMB No. 1545-0047
2012
Name of the organization
UNITED STATES GOLF ASSOCIATION
 
Employer identification number

13-1427105
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet   $    
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990; or check the box on line H of its
Form 990-EZ or on Part I, line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2012)

Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
Page 2
Name of organization
UNITED STATES GOLF ASSOCIATION
  		Employer identification number

13-1427105
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
     
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

     
RESTRICTED
RESTRICTED  
RESTRICTED, RESTRICTED   RESTRICTED

$RESTRICTED


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
Page 3
Name of organization
UNITED STATES GOLF ASSOCIATION
  		Employer identification number

13-1427105
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
     
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
Page 4
Name of organization
UNITED STATES GOLF ASSOCIATION
  		Employer identification number

13-1427105
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

Additional Data


Software ID: 12000197
Software Version: v1.00
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
UNITED STATES GOLF ASSOCIATION
 
Employer identification number

13-1427105
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) .....    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), 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, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), 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, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $ 0
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $ 0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2012

Schedule D (Form 990) 2012
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If “Yes,” explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 50,197 0 0 0 0
b Contributions ........ 0 50,197 0 0 0
c Net investment earnings, gains, and losses 4,000 0 0 0 0
d Grants or scholarships ..... 0 0 0 0 0
e Other expenditures for facilities
and programs ........ 		4,000 0 0 0 0
f Administrative expenses .... 0 0 0 0 0
g End of year balance ...... 50,197 50,197 0 0 0
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet0 %
b
Permanent endowment SchDMd Bullet100 %
c
Temporarily restricted endowment SchDMd Bullet0 %
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land ................. 0 772,634 772,634
b Buildings ................ 0 46,821,845 28,552,315 18,269,530
c Leasehold improvements ............ 0 0 0 0
d Equipment ................ 0 6,418,307 4,597,965 1,820,342
e Other ................. 0 147,575 137,281 10,294
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 20,872,800
Schedule D (Form 990) 2012

Schedule D (Form 990) 2012
Page 3
Part VII
Investments—Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives 0  
(2)Closely-held equity interests 0  
(3)Other
(A) Equity fund partnership 		11,531,580 F

(B) Emerging markets fund 		1,455,559 F

(C) Absolute return hedge fund 		12,521,349 F

(D) Absolute return hedge fund 		5,900,932 F

(E) Absolute return hedge fund 		9,152,548 F

(F) Long/short hedge fund of funds 		29,123,737 F

(G) Multi-strategy hedge fund 		1,979,792 F

(H) Infrastructure partnership 		11,890,960 F

(I) Private equity fund of funds 		11,647,696 F
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 95,204,153
Part VIII
Investments—Program Related. See Form 990, Part X, line 13.
(a) Description of investment type (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes 0
Retiree medical plan 9,102,787
Deferred compensation 457(f) plan 2,239,731







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 11,342,518
2. Fin 48 (ASC 740) Footnote. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII .....................................................
Schedule D (Form 990) 2012

Schedule D (Form 990) 2012
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1 156,811,982
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a 0
b Donated services and use of facilities ......... 2b 1,560,165
c Recoveries of prior year grants ........... 2c 0
d Other (Describe in Part XIII.) ............ 2d 8,243,195
e Add lines 2a through 2d ..................... 2e 9,803,360
3 Subtract line 2e from line 1..................... 3 147,008,622
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 0
b Other (Describe in Part XIII.) ........... 4b 9,572,713
c Add lines 4a and 4b....................... 4c 9,572,713
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 156,581,335
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ........... 1 158,988,978
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a 1,614,842
b Prior year adjustments .............. 2b 0
c Other losses ................ 2c 0
d Other (Describe in Part XIII.) ............ 2d 8,243,193
e Add lines 2a through 2d...................... 2e 9,858,035
3 Subtract line 2e from line 1..................... 3 149,130,943
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 0
b Other (Describe in Part XIII.) ............ 4b 661,652
c Add lines 4a and 4b....................... 4c 661,652
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 149,792,595
Part XIII
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Identifier Return Reference Explanation
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.
Schedule D (Form 990) 2012

Additional Data


Software ID: 12000197
Software Version: v1.00




SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990,Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990. Right pointing arrow large image See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
UNITED STATES GOLF ASSOCIATION
 
Employer identification number

13-1427105
Part I
General Information on Activities Outside the United States. Complete if the organization answered “Yes” to Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of the grants or
assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used to award
the grants or assistance? ...................................
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of grant funds outside
the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in region (d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in region		 (f) Total expenditures
for and investments
in region
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Turfgrass Advisory Services - travel 24,147
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 6,750
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 3,616
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Equipment Standards-related travel 1,611
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Birdlife International Congress meeting - travel 5,162
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Conference and speaker expenses - travel 1,943
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. 60,765
East Asia and the Pacific 0 0 Program Services China Golf Association meeting - travel 18,645
East Asia and the Pacific 0 0 Program Services International U.S. Women's Open qualifying - travel 17,607
East Asia and the Pacific 0 0 Program Services Course rating seminars - travel 10,031
East Asia and the Pacific 0 0 Program Services Joe Dey award winner - travel 12,778
East Asia and the Pacific 0 0 Program Services World Amateur Team Championships site visit - travel 24,106
East Asia and the Pacific 0 0 Program Services USA-China Youth Match - travel and photography 60,794
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 99,734
Europe (including Iceland and Greenland) 0 0 Program Services Global Handicapping Meeting - travel 7,491
Europe (including Iceland and Greenland) 0 0 Program Services British Open - travel 24,936
Europe (including Iceland and Greenland) 0 0 Program Services Rolex trophy event - travel 8,350
Europe (including Iceland and Greenland) 0 0 Program Services World Amateur Golf Rankings - joint costs 182,790
Europe (including Iceland and Greenland) 0 0 Program Services Official World Golf Rankings - service fee 27,849
Europe (including Iceland and Greenland) 0 0 Program Services International U.S. Women's Open qualifying - travel 7,112
Europe (including Iceland and Greenland) 0 0 Program Services Handicap Research Team - travel 1,226
Europe (including Iceland and Greenland) 0 0 Program Services Course rating seminar - travel 1,998
Europe (including Iceland and Greenland) 0 0 Program Services Golf 2020 meeting - travel 2,107
Europe (including Iceland and Greenland) 0 0 Program Services Working for Golf 2013 meeting - travel 8,881
Europe (including Iceland and Greenland) 0 0 Program Services JRC Rules of Golf meeting - travel 9,357
Europe (including Iceland and Greenland) 0 0 Program Services World Amateur Golf Rankings - travel 4,022
Europe (including Iceland and Greenland) 0 0 Program Services US Amateur trophy repair 46,183
Europe (including Iceland and Greenland) 0 0 Program Services International broadcast meetings - travel 7,113
Europe (including Iceland and Greenland) 0 0 Program Services Rolex Rankings Board meeting - travel 3,015
Europe (including Iceland and Greenland) 0 0 Program Services Rules review meeting - travel 1,368
Europe (including Iceland and Greenland) 0 0 Program Services Joint Equipment Standards meeting - travel 14,060
Europe (including Iceland and Greenland) 0 0 Program Services R&A global golf symposium - travel 2,038
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 2,377
Middle East and North Africa 0 0 Program Services Broadcast of USGA championships, including U.S. Open 99,085
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 1,964
Sub-Saharan Africa 0 0 Program Services Broadcast of USGA championships, including U.S. Open 0
3a Sub-total .....      
b Total from continuation sheets to Part I ...      
c Totals (add lines 3a and 3b) 0 0 812,439
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2012
Schedule F (Form 990) 2012
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered “Yes” to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount of
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
North America (including Canada and Mexico, but not the United States) PJ Boatwright Internship grant 16,000 check      
North America (including Canada and Mexico, but not the United States) PJ Boatwright Internship grant - Asociacion Mexicana Feminil de Golf 16,000 check      
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter ....MediumBullet
2
3
Enter total number of other organizations or entities .......................MediumBullet
0
Schedule F (Form 990) 2012
Schedule F (Form 990) 2012Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
non-cash
assistance 		(g) Description
of non-cash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2012
Schedule F (Form 990) 2012
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If “Yes,”the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926)......................................
2 Did the organization have an interest in a foreign trust during the tax year? If “Yes,” the organizationmay be required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A).......................................
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471)..............................
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If "Yes," the organization may be required to file Form 8621, Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621)
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships. (see Instructions for Form 8865)....................................
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to file Form 5713, International Boycott Report (see Instructions for Form 5713)................................................
Schedule F (Form 990) 2012
Schedule F (Form 990) 2012
Page 5
Part V
Supplemental Information
Complete this part to provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).
Identifier ReturnReference Explanation
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.
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
Schedule F (Form 990) 2012
Additional Data


Software ID: 12000197
Software Version: v1.00



SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. Form 990-EZ filers are not required to complete this part. right arrowAttach to Form 990 or Form 990-EZ. right arrowSee separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
UNITED STATES GOLF ASSOCIATION
 
Employer identification number

13-1427105
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If “Yes,” list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
 
Dentino Marketing
515 Executive Drive
 
Princeton, NJ08540 		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.   No 0 72,898 -72,898
             
             
             
             
             
             
             
             
             
Total .................right arrow 0 72,898 -72,898
3
List all states in which the organization is registered or licensed to solicit funds or has been notified it is exempt from registration or licensing.
All States
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2012
Schedule G (Form 990 or 990-EZ) 2012
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

 
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . .        
2 Less: Contributions . .        
3 Gross income (line 1
minus line 2) . . . 		       
VerticalDirectExpenses 4 Cash prizes . . .        
5 Noncash prizes . .        
6 Rent/facility costs . .        
7 Food and beverages .        
8 Entertainment . . .        
9 Other direct expenses .        
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow  
11 Net income summary. Combine line 3, column (d), and line 10. .......... right arrow  
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
 
 
 
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Combine lines 1 and 7 in column (d) .......... right arrow  
9
Enter the state(s) in which the organization operates gaming activities:
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2012
Schedule G (Form 990 or 990-EZ) 2012
Page 3
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
 
b
An outside facility ........................
13b
 
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Complete this part to provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
Identifier Return Reference Explanation
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.
Schedule G (Form 990 or 990-EZ) 2012
Additional Data


Software ID: 12000197
Software Version: v1.00
Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
OMB No. 1545-0047
2012
Open to Public
Inspection
Name of the organization
UNITED STATES GOLF ASSOCIATION
 
Employer identification number
13-1427105
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) World Golf Foundation
The First Tee Programs and Chapters
13000 Sawgrass Village Circle
Suite 23
Ponte Vedra Beach,FL32082 		59-2998925 501 (c)(3) 400,000       Junior
(2) PGA of America
Leadership Alliance Initiatives
100 Avenue of the Champions
Palm Beach Gardens,FL33410 		59-0785835 501 (c)(6) 250,000       Junior
(3) National Alliance for Accessible Golf
1733 King Street
Alexandria,VA22314 		30-0130896 501 (c)(3) 200,000       Junior
(4) The LPGA Foundation Inc
LPGA USGA Girls Golf
100 International Golf Drive
Daytona Beach,FL321241082 		59-3085528 501 (c)(3) 200,000       Junior
(5) World Golf Foundation
Golf 2020 Get Golf Ready
13000 Sawgrass Village Circle
Suite 23
Ponte Vedra Beach,FL32082 		59-2998925 501 (c)(3) 100,000       Junior
(6) National Alliance for Youth Sports
Hook a Kid on Golf
2050 Vista Parkway
West Palm Beach,FL33411 		59-2134374 501 (c)(3) 75,000       Junior
(7) American Junior Golf Association
1980 Sports Club Drive
Braselton,GA30517 		58-1433914 501 (c)(3) 50,000       Junior
(8) Special Olympics North America
4004 Barrett Drive
Suite 206
Raleigh,NC27609 		52-0889518 501 (c)(3) 35,000       Disabilities
(9) National Golf Course Builders Association
Sticks for Kids
727 O Street
Lincoln,NE68508 		47-0842041 501 (c)(3) 10,000       Junior
(10) Pikes Peak Golf Links
103 E Cheyenne Road
Colorado Springs,CO80906 		20-8128551 501(c)3 10,000       Junior
(11) The Golf Writers Association of America Inc
10210 Green Tree Road
Houston,TX770421232 		31-1003485 501(c)6 6,000       Golf
(12) Alabama Golf Association
PO Box 660149
Birmingham,AL35266 		63-0809785 501 (c) 3 16,000       Internship
(13) Alabama Junior Golf Association
PO Box 45
Ashville,AL35953 		45-4940402 501 (c) 3 6,000       Internship
(14) Alaska Golf Association
9360 Old Seward Highway
Anchorage,AK99515 		92-0136766 501 (c) 7 12,000       Internship
(15) Anthracite Golf Association
617 Keystone Avenue
Peckville,PA18407 		23-2232769 501 (c) 4 6,000       Internship
(16) Arizona Golf Association
7600 E Redfield Road
Suite 130
Scottsdale,AZ85260 		86-0214071 501 (c) 4 18,000       Internship
(17) Arizona Womens Golf Association
141 E Palm Lane
Suite 210
Phoenix,AZ85004 		86-0342075 501 (c) 7 24,000       Internship
(18) Arkansas State Golf Association
3 Eagle Hill Court
Suite B
Little Rock,AR72210 		71-0470120 501 (c) 3 12,000       Internship
(19) Atlanta Junior Golf Association
1425 Ellsworth Industrial Drive
Suite 8
Atlanta,GA30318 		58-1274404 501 (c) 3 6,000       Internship
(20) Birmingham Golf Association
PO Box 36083
Hoover,AL35236 		63-0658564 501 (c) 4 6,000       Internship
(21) Buffalo District Golf Association
PO Box 1582
Williamsville,NY14231 		16-0912477 501 (c) 3 6,000       Internship
(22) Carolinas Golf Association
PO Box 319
West End,NC27376 		56-0509290 501 (c) 3 18,000       Internship
(23) Chicago District Golf Assocition
Midwest Golf House
11855 Archer Avenue
Lemont,IL60439 		36-0898927 501 (c) 4 7,000       Chevron
(24) Colorado Golf Association
5990 Greenwood Plaza Blvd 130
Greenwood Village,CO801114749 		84-1248840 501 (c) 3 24,000       Internship
(25) Colorado Junior Golf Association
5990 Greenwood Plaza Blvd 130
Greenwood Village,CO801114749 		84-1248840 501 (c) 3 16,000       Internship
(26) Colorado Womens Golf Association
5990 Greenwood Plaza Blvd 130
Greenwood Village,CO801114749 		74-2199758 501 (c) 3 20,000       Internship
(27) Connecticut State Golf Association
35 Cold Spring Road
Suite 212
Rocky Hill,CT06067 		22-2587856 501 (c) 6 16,000       Internship
(28) Dayton District Womens Golf Association
263 Regency Ridge Drive
Dayton,OH45459 		31-1354888 501 (c) 7 16,000       Internship
(29) Delaware State Golf Association
7234 Lancaster Pike
Suite 302B
Hockessin,DE19707 		51-6018790 501 (c) 7 14,000       Internship
(30) Delaware Womens Golf Association
7234 Lancaster Pike
Suite 302B
Hockessin,DE19707 		51-0273670 501 (c) 4 8,000       Internship
(31) Executive Womens Golf Association
300 Avenue of the Champions
Suite 140
Palm Beach Gardens,FL33418 		59-3348753 501 (c) 6 6,000       Internship
(32) Florida State Golf Association
12630 Telecom Drive
Tampa,FL336370935 		59-2171378 501 (c) 3 36,000       Internship
(33) Georgia State Golf Association
121 Village Parkway
Building 3
Marietta,GA30067 		58-1145042 501 (c) 3 18,000       Internship
(34) Golf Association of Michigan
24116 Research Drive
Farmington Hills,MI48335 		38-6105801 501 (c) 6 12,000       Internship
(35) Golf Association of Philadelphia
1974 Sproul Road
Suite 400
Broomall,PA19008 		23-1303024 501 (c) 7 12,000       Internship
(36) Greater Cincinnati Golf Association
9200 Montgomery Road
Suite 24B
Cincinnati,OH452427794 		31-6051373 501 (c) 7 12,000       Internship
(37) Hawaii State Golf Association
770 Kapiolani Boulevard
Suite 701
Honolulu,HI96813 		99-0238385 501 (c) 7 18,000        
(38) Hawaii State Junior Golf Association
4330 Kukui Grove Street
Lihue,HI96766 		99-0335776 501 (c) 3 20,000       Internship
(39) Houston Golf Association
5810 Wilson Road
Suite 112
Humble,TX77396 		74-1486171 501 (c) 3 6,000       Internship
(40) International Association of Golf Administrators
1974 Sproul Road
Suite 400
Broomall,PA19008 		41-1686399 501 (c) 6 12,000       Internship
(41) Idaho Golf Association
PO Box 9958
Boise,ID837073958 		23-7024930 501 (c) 7 20,000       Internship
(42) Indiana Golf Association
PO Box 516
Franklin,IN46131 		35-2015534 501 (c) 6 16,000       Internship
(43) Indiana Womens Golf Association
PO Box 516
Franklin,IN46131 		23-7332632 501 (c) 6 6,000       Internship
(44) Iowa Golf Association
1605 N Ankeny Boulevard
Suite 210
Ankeny,IA50023 		42-1203480 501 (c) 4 16,000       Internship
(45) Iowa Womens Golf Association
1605 N Ankeny Boulevard
Suite 210
Ankeny,IA50023 		42-1003851 501 (c) 7 8,000       Internship
(46) Junior Golf Association of Arizona
10888 North 19th Avenue
Phoenix,AZ850294905 		86-0464216 501 (c) 3 6,000       Internship
(47) Kansas City Golf Association
7451 Switzer Street
Suite 100
Shawnee,KS66203 		44-0642880 501 (c) 4 24,000       Internship
(48) Kansas Golf Association
1201 Wakarusa Drive
Suite B5
Lawrence,KS66049 		48-0849570 501 (c) 4 20,000       Internship
(49) Kentucky Golf Association
Golf House Kentucky
1116 Elmore Just Drive
Louisville,KY40245 		23-7150508 501 (c) 6 20,000       Internship
(50) Keystones Premier Golf Association
352 Dogwood Drive
Delmont,PA15626 		25-1634550 501 (c) 6 6,000       Internship
(51) Legends Junior Tour
2909 Cole Avenue
Suite 305
Dallas,TX75204 		75-2829588 509(a)2 6,000       Internship
(52) Long Island Golf Association
114 Old Country Road
Suite LL
Mineola,NY11501 		11-2996300 501 (c) 4 8,000       Internship
(53) Louisiana Golf Association
1003 Hugh Wallis Road S
Suite A2
Lafayette,LA70508 		72-6035874 501 (c) 4 24,000       Internship
(54) Maine State Golf Association
58 Val Halla Road
Cumberland,ME04021 		01-0488811 501 (c) 4 24,000       Internship
(55) Maryland State Golf Association
Suite 145
1777 Reisterstown Road
Baltimore,MD21208 		52-1326177 501 (c) 3 6,000       Internship
(56) Massachusetts Golf Association
300 Arnold Palmer Boulevard
Norton,MA02766 		04-2487562 501 (c) 3 12,000       Internship
(57) Metropolitan Amateur Golf Association
11777 Clayton Road
St Louis,MO63131 		43-1631448 501 (c) 4 16,000       Internship
(58) Metropolitan Golf Association
49 Knollwood Road
Elmsford,NY10523 		13-4109121 501 (c) 6 16,000       Internship
(59) Metropolitan Golf Association Foundation
49 Knollwood Road
Elmsford,NY10523 		13-3637689 501 (c) 3 6,000       Internship
(60) Miami Valley Golf Association
263 Regency Ridge Drive
Dayton,OH45459 		31-1437550 501 (c) 4 22,000       Internship
(61) Middle Atlantic Golf Association
PO Box 3040
Gaithersburg,MD20885 		52-1701359 501 (c) 6 6,000       Internship
(62) Minnesota Golf Association
6550 York Avenue So
Suite 211
Edina,MN55435 		51-0152269 501 (c) 6 22,000       Internship
(63) Minnesota Womens Golf Association
6550 York Avenue So
Suite 211
Edina,MN55435 		41-6023222 501 (c) 7 8,000       Internship
(64) Mississippi Golf Association
400 Clubhouse Drive
Pearl,MS39208 		63-0977191 501 (c) 4 12,000       Internship
(65) Mississippi Junior Golf Foundation
400 Clubhouse Drive
Pearl,MS39208 		64-0943460 501 (c) 3 12,000       Internship
(66) Missouri Golf Association
PO Box 104164
Jefferson City,MO65110 		43-1601005 501 (c) 4 6,000       Internship
(67) Missouri Junior Golf Foundation
PO Box 104164
Jefferson City,MO65110 		43-1820245 501 (c) 3 6,000       Internship
(68) Missouri Womens Golf Association
PO Box 104164
Jefferson City,MO65110 		43-1611467 501 (c) 3 8,000       Internship
(69) Montana State Golf Association
PO Box 4306
Helena,MT59604 		23-7025168 501 (c) 3 10,000       Internship
(70) Nebraska Golf Association
6618 South 118th Street
Omaha,NE68137 		23-7073030 501 (c) 4 18,000       Internship
(71) Nebraska Womens Amateur Golf Association
6618 South 118th Street
Omaha,NE68137 		23-7421608 501 (c) 7 14,000       Internship
(72) New Hampshire Golf Association
PO Box 486
Wolfeboro,NH03894 		02-0361092 501 (c) 6 10,000       Internship
(73) New Jersey State Golf Association
3 Golf Drive
Suite 206
Kenilworth,NJ07033 		22-6046575 501 (c) 6 22,000       Internship
(74) New York State Golf Association
PO Box 15333
Syracuse,NY132150333 		16-0866643 501 (c) 4 10,000       Internship
(75) New Jersey State Golf Association
3 Golf Drive
suite 206
Kenilworth,NJ07033 		22-6046575 501 (c) 6 7,000        
(76) North Central Pennsylvania Golf Association
545 Larch Road
Sunbury,PA17801 		23-2857964 501 (c) 4 6,000       Internship
(77) Northern California Golf Association
PO Box NCGA
Pebble Beach,CA93953 		94-1371594 501 (c) 6 24,000       Internship
(78) Northern Nevada Junior Golf Association
PO Box 5607
Reno,NV89513 		88-0301583 501 (c) 3 6,000       Internship
(79) Nothern Ohio Golf Association
One Golfview Lane
North Olmstead,OH44070 		34-0149890 501 (c) 6 8,000       Internship
(80) Ohio Golf Association
1570 West First Avenue
Columbus,OH43212 		31-1080373 501 (c) 7 14,000       Internship
(81) Oklahoma Golf Association
2800 Coltrane Place
Suite 2
Edmond,OK73034 		26-0074714 501 (c) 4 10,000       Internship
(82) Oregon Golf Association
2840 Hazelnut Drive
Woodburn,OR97071 		23-2743830 501 (c) 6 12,000       Internship
(83) Oregon Junior Golf Association
2840 Hazelnut Drive
Woodburn,OR97071 		94-3091689 501 (c) 3 6,000       Internship
(84) Pacific Womens Golf Association
3101 Sunset Boulevard
Suite 1 E
Rocklin,CA95677 		77-0044709 501 (c) 7 18,000       Internship
(85) Pennsylvania Golf Association
1974 Sproul Road
Broomall,PA19008 		23-1999959 501 (c) 6 10,000       Internship
(86) Puerto Rico Golf Association
Paradise Commercial Center
264 Matadero St Ste 11
San Juan,PR00920 		66-0276473   6,000       Internship
(87) Rhode Island Golf Association
One Button Hole Drive
Suite 2
Providence,RI02909 		22-2500471 501 (c) 4 8,000       Internship
(88) Rhode Island Golf Association Womens Division
One Button Hole Drive
Suite 2
Providence,RI02909 		05-0445741 501 (c) 4 6,000       Internship
(89) Rhode Island Golf Foundation Button Hole
One Button Hole Drive
Suite 1
Providence,RI02909 		05-0497481 501 (c) 3 10,000       Internship
(90) Rochester District Golf Association
2024 W Henrietta Rd
Suite 5H
Rochester,NY14623 		16-1218400 501 (c) 6 6,000       Internship
(91) South Carolina Golf Association
PO Box 286
Irmo,SC29063 		57-0563360 501 (c) 4 6,000       Internship
(92) South Dakota Golf Association
4809 West 41st Street
Suite 202
Sioux Falls,SD57106 		46-0310847 501 (c) 4 10,000       Internship
(93) South Dakota Junior Golf Foundation
4809 West 41st Street
Suite 202
Sioux Falls,SD57106 		46-0449824 501 (c) 4 10,000       Internship
(94) Southern California Golf Association
3740 Cahuenga Boulevard
Studio City,CA916043502 		95-1240720 501 (c) 6 24,000       Internship
(95) Southern California Golf Association Foundation
3740 Cahuenga Boulevard
Studio City,CA91604 		95-3858373 501 (c) 3 16,000       Internship
(96) Southern California Golf Association
3740 Cahuenga Boulevard
Studio City,CA916043502 		95-1240720 501 (c) 6 9,000       Chevron
(97) Southern Nevada Golf Association
8020 West Sahara Avenue
Suite 200
Las Vegas,NV89117 		88-0134324 501 (c) 4 22,000       Internship
(98) Sun Country Amateur Golf Association
2316 Southern Boulevard
Suite D
Rio Rancho,NM87124 		85-0250912 501 (c) 7 24,000       Internship
(99) Tennessee Golf Association
400 Franklin Road
Franklin,TN37069 		62-1049477 501 (c) 4 24,000       Internship
(100) Texas Golf Association
2909 Cole Avenue
Suite 305
Dallas,TX75204 		75-0715222 501 (c) 4 24,000       Internship
(101) Texas Golf Association South Region
5810 Wilson Road
Suite 108
Humble,TX77396 		75-0715222 501 (c) 4 24,000       Internship
(102) Toledo District Golf Association
5533 Southwyck Boulevard
Suite 204
Toledo,OH43614 		23-7430259 501 (c) 4 8,000       Internship
(103) Utah Golf Association
4444 S 700 E Suite 105
Salt Lake City,UT84107 		87-0271572 501 (c) 7 20,000       Internship
(104) Utah Golf Association Womens Division
4444 S 700 E Suite 105
Salt Lake City,UT84107 		87-0271572 501 (c) 7 12,000       Internship
(105) Utah Junior Golf Association
PO Box 1577
American Fork,UT84003 		87-0418413 501 (c) 3 8,000       Internship
(106) Vermont Golf Association
PO Box 1612 Station A
Rutland,VT05701 		03-0289304 501 (c) 7 12,000       Internship
(107) Virginia State Golf Association
600 Founders Bridge Blvd
Midlothian,VA23113 		54-0736931 501 (c) 4 24,000       Internship
(108) Virginia State Golf Association Womens Division
600 Founders Bridge Blvd
Midlothian,VA23113 		54-0736931 501 (c) 4 6,000       Internship
(109) Washington Metropolitan Golf Association
PO Box 3189
Gaithersburg,MD20885 		54-1219991 501 (c) 3 6,000       Internship
(110) Washington State Golf Association
1010 South 336th Street
Suite 310
Federal Way,WA98003 		91-1432298 501 (c) 4 12,000       Internship
(111) West Virginia Golf Association
PO Box 2748
Charleston,WV25330 		55-0592904 501 (c) 4 22,000       Internship
(112) West Virginia Golf Foundation
PO Box 2748
Charleston,WV25330 		55-0769677 501 (c) 3 16,000       Internship
(113) Westchester Golf Association
49 Knollwood Road
Suite 220
Elmsford,NY10523 		13-4091763 501 (c) 4 8,000       Internship
(114) Western Pennsylvania Golf Association
324 Fourth Street
Pittsburgh,PA15238 		25-0992795 501 (c) 6 10,000       Internship
(115) Wisconsin State Golf Association
11350 W Theo Trecker Way
West Allis,WI53214 		39-1092159 501 (c) 6 6,000       Internship
(116) Wisconsin Womens State Golf Association
11350 W Theo Trecker Way
West Allis,WI53214 		39-2028967 501 (c) 7 6,000       Internship
(117) Womens Golf Association of Massachusetts
300 Arnold Palmer Boulevard
Norton,MA02766 		22-2691109 501 (c) 7 24,000       Internship
(118) Womens Golf Association of Northern California
5776 Stoneridge Mall Road
Suite 160
Pleasanton,CA94588 		94-1295277 501 (c) 6 12,000       Internship
(119) Womens Metropolitan Golf Association
49 Knollwood Road
Elmsford,NY10523 		13-1484295 501 (c) 7 24,000       Internship
(120) Womens Oklahoma Golf Association
7315 S Gary Place
Tulsa,OK74136 		73-1197623 501 (c) 7 6,000       Internship
(121) Womens Texas Golf Association
2909 Cole Avenue
Suite 305
Dallas,TX75204 		76-0294765 501 (c) 3 18,000       Internship
(122) Wyoming State Golf Association
3220 Owens Avenue
Cody,WY82414 		74-2445131 501 (c) 4 12,000       Internship
(123) Auburn University
253 Funchess Hall
Auburn,AL36849 		62-6001636 501 (c) 3 8,331       Turfgrass
(124) Clemson University
2200 Pocket Road
Pee Dee Research Center
Florence,SC29506 		57-6000254 501 (c) 3 25,000       Turfgrass
(125) Clemson University
253 P and AS Building
PO Box 340319
Clemson,SC29634 		57-6000254 501 (c) 3 16,500       Turfgrass
(126) Colorado State University
103 Shepardson Building
Fort Collins,CO805231173 		84-6000545 3406 (g)(1)(A) 25,000       Turfgrass
(127) Kansas State University
2021 Throckmorton Plant Science Ctr
Manhattan,KS665055506 		48-0771751 501 (c) 3 14,964       Turfgrass
(128) Kansas State University
2021 Throckmorton Plant Science Ctr
Manhattan,KS66506 		48-0771751 501 (c) 3 25,000       Turfgrass
(129) Michigan State University
301 Administration Building
East Lansing,MI48824 		38-6005984 501 (c) 3 9,571       Turfgrass
(130) Michigan State University
301 Administration Building
East Lansing,MI48824 		38-6005984 501 (c) 3 19,954       Turfgrass
(131) National Turfgrass Evaluation
BARC West Building 005
Room 307
Beltsville,MD20705 		32-0218619 501 (c) 6 30,000       Turfgrass
(132) National Turfgrass Federation
BARC West Building 001
Room 245
Beltsville,MD20705 		32-0218619 501 (c) 6 20,000       Turfgrass
(133) New Mexico State University
Dept of Extension and Plnt Scns
Las Cruces,NM88003 		85-6000401 115(a) 9,000       Turfgrass
(134) North Carolina State University
Campus Box 7616
Raleigh,NC27695 		56-6000756 115(a) 23,200       Turfgrass
(135) North Carolina State University
Campus Box 7620
Raleigh,NC276957620 		56-6000756 115(a) 9,065       Turfgrass
(136) North Dakota State University
PO Box 6050
Fargo,ND58108 		52-1647582 501 (c) 3 9,693        
(137) Oklahoma State University
PO Box 645
Grants and Contracts Office
Stillwater,OK74078 		73-6017987 115(a) 20,000       Turfgrass
(138) Oklahoma State University
368 Agricultural Hall
Dept of Plant and Soil Sciences
Stillwater,OK740786028 		73-6017987 115(a) 10,000       Turfgrass
(139) Oklahoma State University
368 Agricultural Hall
Dept of Horticulture and LA
Stillwater,OK740786027 		73-6017987 115(a) 30,000       Turfgrass
(140) Purdue University
915 West State Street
West Lafayette,IN479074778 		35-6002041 509 (a) 1 7,472        
(141) Purdue University
915 West State Street
Dept of Agronomy
West Lafayette,IN479074778 		35-6002041 509 (a) 1 25,000        
(142) Rutgers University
Cook College
Dr William Meyer
Foran Hall Box 231
New Brunswick,NJ08903 		22-6001086 501 (c) 3 10,000       Turfgrass
(143) Rutgers University
ASB III 3 Rutgers Plaza 2nd Floor
Assistant Controller
New Brunswick,NJ089018559 		22-6001086 501 (c) 3 20,000       Turfgrass
(144) Rutgers University
65 Davidson Road
Assistant Controller
New Brunswick,NJ088545603 		22-6001086 501 (c) 3 20,000       Turfgrass
(145) Rutgers University
ASB III 3 Rutgers Plaza 2nd Floor
Assistant Controller
New Brunswick,NJ089018559 		22-6001086 501 (c) 3 24,891       Turfgrass
(146) Rutgers University
ASB III 3 Rutgers Plaza 2nd Floor
Assistant Controller
New Brunswick,NJ089018559 		22-6001086 501 (c) 3 29,986       Turfgrass
(147) Rutgers University
59 Dudley Road
New Brunswick,NJ089018520 		22-6001086 501 (c) 3 18,000       Turfgrass
(148) Rutgers University
93 Lipman Drive
Blake Hall
New Brunswick,NJ089018524 		22-6001086 501 (c) 3 24,595       Turfgrass
(149) Texas A and M University
2147 TAMU
College Station,TX778432147 		74-1238434 501 (c) 3 25,000       Turfgrass
(150) Texas A and M University
2132 TAMU
120 Peterson Building
College Station,TX77843 		74-1238434 501 (c) 3 10,000       Turfgrass
(151) Texas A and M University
2147 TAMU
College Station,TX778432147 		74-1238434 501 (c) 3 11,824       Turfgrass
(152) University of Arizona
Forbes 303B
School of Plant Sciences
Tucson,AZ85721 		86-6004791 115 (a) 15,000       Turfgrass
(153) University of Arkansas
308 Plant Sciences Building
Fayetteville,AR72701 		71-6003252 501 (c) 3 10,533       Turfgrass
(154) University of California Riverside
1127 Hinderaker Hall
Riverside,CA92521 		95-6006142 501 (c) 3 19,315       Turfgrass
(155) University of California Riverside
2137 Batchelor Hall
Riverside,CA925210124 		95-6006142 501 (c) 3 25,323       Turfgrass
(156) University of Florida
302 Tigert Hall
PO Box 113001
Gainesville,FL326113001 		59-6002052 501 (c) 3 20,000       Turfgrass
(157) University of Georgia
PO Box 748
Coastal Plain Station
Tifton,GA31793 		58-6001998 501 (c) 3 10,000       Turfgrass
(158) University of Georgia
1109 Experiment Street
Griffin Campus
Griffin,GA30223 		58-6001998 501 (c) 3 20,010       Turfgrass
(159) University of Georgia
1109 Experiment Street
Griffin Campus
Griffin,GA30223 		58-6001998 501 (c) 3 10,000       Turfgrass
(160) University of Illinois
21 Turner Hall
1102 S Goodwin Avenue
Urbana,IL61801 		37-6006007 501 (c) 3 28,983       Turfgrass
(161) University of Kentucky
S225 Agriculture Science Bldg N
Lexington,KY40546 		61-6033693 501 (c) 3 20,000       Turfgrass
(162) University of Massachusetts
70 Butterfield Terrace
Amherst,MA010033285 		04-3167352 501 (c) 1 20,000       Turfgrass
(163) University of Massachusetts
70 Butterfield Terrace
Amherst,MA010033285 		04-3167352 501 (c) 1 19,720       Turfgrass
(164) University of Massachusetts
230 Stockbridge Road
206 French Hall
Amherst,MA01003 		04-3167352 501 (c) 1 20,000       Turfgrass
(165) University of Massachusetts
230 Stockbridge Road
206 French Hall
Amherst,MA01003 		04-3167352 501 (c) 1 25,000       Turfgrass
(166) University of Minnesota
450 McNamara Alumni Center
Minneapolis,MN55455 		41-6007513 170 (a) 1 10,000       Turfgrass
(167) University of Minnesota
305 Alderman Hall
1970 Folwell Avenue
St Paul,MN55108 		41-6007513 170 (a) 1 24,217       Turfgrass
(168) University of Minnesota
305 Alderman Hall
1970 Folwell Avenue
St Paul,MN55108 		41-6007513 170 (a) 1 10,000       Turfgrass
(169) University of Minnesota
243 Dowell Annex
2900 University Avenue
Crookston,MN567165001 		41-6007513 170 (a) 1 10,000       Turfgrass
(170) University of Missouri
108 Waters Hall
Columbia,MO65211 		42-6004224 115(a) 6,000       Turfgrass
(171) University of Missouri
110 Waters Hall
Columbia,MO65211 		48-0771751 115(a) 21,385       Turfgrass
(172) University of Missouri
108 Waters Hall
Columbia,MO65211 		42-6004224 115(a) 9,988       Turfgrass
(173) University of Nebraska
Office of Sponsored Programs
312 N 14th St Alexander W
Lincoln,NE685880430 		47-0049123 501 (c) 3 30,000       Turfgrass
(174) University of Nebraska
Office of Sponsored Programs
312 N 14th St Alexander W
Lincoln,NE685880430 		47-0049123 501 (c) 3 8,880       Turfgrass
(175) University of Rhode Island
70 Lower College Road
Kingston,RI028811967 		05-6000522 501 (c) 3 14,541       Turfgrass
(176) University of Tennessee
2431 Joe Johnson Drive
252 Ellington Plant Sciences Bldg
Knoxville,TN37996 		62-6001636 512 (b) 9 9,560       Turfgrass
(177) University of Wisconsin
1525 Observatory Drive
Madison,WI537061299 		39-6006492 501 (c) 3 9,999       Turfgrass
(178) USDA Agricultural Research Service
1815 North University Street
Peoria,IL61604 		72-0564834 Federal Agency 20,000       Turfgrass
(179) USDA Agricultural Research Service
PO Box 225
Stonesville,MS38776 		72-0564834 Federal Agency 20,000       Turfgrass
(180) Utah State University
4820 Old Main Hill
Logan,UT843224820 		87-6000528 501 (c) 3 25,000       Turfgrass
(181) Scholarship America
One Scholarship Way
St Peter,MN56082 		04-2296967 501(c)3 400,000       Chevron
(182) Golf Course Builders Association of America Foundation
727 O St
Lincoln,NE68508 		47-0842041 501(c)3 16,000       Chevron
(183) The First Tee of San Francisco
99 Harding Rd
San Francisco,CA94132 		91-2169009 501(c)3 50,000       Chevron
(184) GameDesk Inc
2332 Cotner Ave
Suite 203
Los Angeles,CA90064 		27-1230758 501(c)3 600,000        
(185) The First Tee Chapter of the Sandhills
225 Pinehurst Ave
Suite B
Southern Pines,NC28387 		56-2248641 501(c)3 20,065       Chevron
(186) Edmond Public Schools Foundation
PO Box 3103
Edmond,OK730833103 		73-1210460 501(c)3 22,185       Chevron
(187) NCGA Foundation
PO Box 1157
Pebble Beach,CA93953 		94-3108575 501(c)3 16,000       Chevron
(188) First Green Foundation
13440 Main Street
Bellevue,WA98005 		11-3733316 501(c)3 155,750       Chevron
(189) Martis Camp Community Foundation
7951 Fleur du Lac Drive
Truckee,CA96161 		27-3532704 501(c)3 10,000       Chevron
(190) Western Village Academy
dba Stanley Hupfeld Academy
1508 NW 106th
Oklahoma City,OK73114 		73-1588764   10,000       Chevron
(191) LPGA Foundation
LPGA USGA Girls Golf
100 International Drive
Dayton Beach,FL32124 		59-3085528 501(c)3 50,000       Chevron
(192) World Golf Foundation
The First Tee
425 South Legacy Trail
St Augustine,FL32092 		59-2998925 501(c)3 150,000       Chevron
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
69
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
111
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2012

Schedule I (Form 990) 2012
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance












Part IV
Supplemental Information.
Complete this part to provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Identifier Return Reference Explanation
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.
Schedule I (Form 990) 2012


Additional Data


Software ID: 12000197
Software Version: v1.00


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
UNITED STATES GOLF ASSOCIATION
 
Employer identification number

13-1427105
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers,
directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? .......
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
Yes
 
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2012

Schedule J (Form 990) 2012
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1)Michael DavisExecutive Director (i)
(ii)		 610,713
0 		60,000
0 		17,078
0 		68,796
0 		15,709
0 		772,296
0 		0
0
(2)Dick RuggeSenior Technical Director (i)
(ii)		 417,114
0 		15,500
0 		1,172,736
0 		167,580
0 		22,522
0 		1,795,452
0 		0
0
(3)Michael ButzSenior Managing Director (i)
(ii)		 419,836
0 		15,500
0 		63,825
0 		115,111
0 		23,419
0 		637,691
0 		0
0
(4)Sarah HirshlandSenior Managing Director (i)
(ii)		 401,154
0 		35,000
0 		10,411
0 		28,000
0 		22,771
0 		497,336
0 		0
0
(5)Rand JerrisSenior Managing Director (i)
(ii)		 351,731
0 		40,000
0 		9,038
0 		42,253
0 		23,419
0 		466,441
0 		0
0
(6)John BodenhamerSenior Managing Director (i)
(ii)		 380,750
0 		15,000
0 		14,901
0 		27,576
0 		22,706
0 		460,933
0 		0
0
(7)Jane SwiggettManaging Director Human Resources (i)
(ii)		 248,256
0 		8,900
0 		274,098
0 		96,250
0 		22,036
0 		649,540
0 		0
0
(8)Pamela MartinAssistant Treasurer and Managing Director, Finance (i)
(ii)		 181,635
0 		0
0 		188,776
0 		78,587
0 		5,449
0 		454,447
0 		0
0
(9)Joe GoodeManaging Director, Communications (i)
(ii)		 275,461
0 		12,600
0 		15,963
0 		19,250
0 		21,631
0 		344,905
0 		0
0
(10)Jeff HallManaging Director, Rules & Competitions (i)
(ii)		 231,339
0 		11,600
0 		25,544
0 		52,603
0 		22,603
0 		343,689
0 		0
0
(11)James NoelAssistant Secretary and Chief Legal Officer thru 1-2013 (i)
(ii)		 275,000
0 		0
0 		18,112
0 		25,469
0 		22,305
0 		340,886
0 		0
0
(12)Mary LopuszynskiSenior Director Merchandise & Licensing (i)
(ii)		 251,012
0 		18,800
0 		651
0 		41,551
0 		9,284
0 		321,298
0 		0
0
(13)Terence BradyAssistant Treasurer and Managing Director, Finance (i)
(ii)		 72,115
0 		0
0 		2,154
0 		3,702
0 		5,539
0 		83,510
0 		0
0
(14)David FayExecutive Director thru 12-2010 (i)
(ii)		 0
0 		0
0 		608,060
0 		41,504
0 		0
0 		649,564
0 		0
0
(15)Kevin O'ConnorSenior Director thru 5-2011 (i)
(ii)		 0
0 		0
0 		362,617
0 		11,014
0 		0
0 		373,631
0 		0
0
(16)Pete BevacquaChief Business Officer thru 4-2011 (i)
(ii)		 0
0 		0
0 		92,552
0 		3,356
0 		0
0 		95,908
0 		0
0
Schedule J (Form 990) 2012

Schedule J (Form 990) 2012
Page 3
Part III
Supplemental Information
Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Identifier Return Reference Explanation
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.
Schedule J (Form 990) 2012

Additional Data


Software ID: 12000197
Software Version: v1.00
SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
UNITED STATES GOLF ASSOCIATION
 
Employer identification number

13-1427105
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art .... X 1,510 0 n/a
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications .. X 0 n/a
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .        
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( )
26 Other Right pointing arrow large image( )
27 Other Right pointing arrow large image( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...
29
1
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1-28 that it
must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2012)
Schedule M (Form 990) (2012)
Page 2
Part II
Supplemental Information. Complete this part to provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Identifier Return Reference Explanation
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.
Schedule M (Form 990) (2012)
Additional Data


Software ID: 12000197
Software Version: v1.00
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2012
Open to Public
Inspection
Name of the organization
UNITED STATES GOLF ASSOCIATION
 
Employer identification number

13-1427105
Identifier Return Reference Explanation
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.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2012

Additional Data


Software ID: 12000197
Software Version: v1.00