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 private
foundations)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
A For the 2014 calendar year, or tax year beginning 12-01-2014 , and ending 11-30-2015
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 province, country, and ZIP or foreign postal code
Far Hills, NJ07931
D Employer identification number

13-1427105
E Telephone number

G Gross receipts $ 243,720,729
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
subordinates?
H(b)
Are all subordinates
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 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.
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 2014 (Part V, line 2a) ...... 5 488
6 Total number of volunteers (estimate if necessary) ............. 6 5,300
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 2,044,662
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 708,167
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 16,932,728 21,083,894
9 Program service revenue (Part VIII, line 2g) ......... 125,657,164 158,511,196
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 21,665,030 17,067,403
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 11,624,813 12,214,237
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 175,879,735 208,876,730
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 6,574,908 4,832,725
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) 42,078,017 47,150,857
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 35,791 129,802
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet5,618,262    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 116,431,652 140,244,618
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 165,120,368 192,358,002
19 Revenue less expenses. Subtract line 18 from line 12....... 10,759,367 16,518,728
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 392,860,711 381,705,431
21 Total liabilities (Part X, line 26)............. 83,538,408 79,847,180
22 Net assets or fund balances. Subtract line 21 from line 20..... 309,322,303 301,858,251
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 (2014)
Form 990 (2014)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line 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 and international competitions. Together with The R&A, the USGA provides governance for the game worldwide, jointly administering the Rules of Golf, establishing equipment standards, and formulating the Rules of Amateur Status. The USGA also maintains the USGA Handicap and Course Rating Systems, develops and promotes sustainable golf course management practices, celebrates the history of the game, and fosters access to the game for all who wish to play.
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 $ 95,773,714 including grants of $ 0 ) (Revenue $ 151,752,225 )
USGA Championships, including broadcasts - Each year, the USGA conducts the United States Open, United States Women's Open and United States Senior Open Championships, which include amateur and professional golfers from around the world. The USGA also conducts annually ten national amateur golf championships. In 2015, nearly 40,000 people competed in these USGA championships. Additionally, more than 500,000 people attended these USGA championships as spectators. By exposing the public to these USGA championships through various spectator packages, national and international television and radio broadcasts, and digital and social media platforms the USGA promotes worldwide interest in the game of golf and inspires participation in the game. The USGA also leverages these same platforms to disseminate educational materials and information regarding environmental and economic sustainability, STEM education, diversity and inclusion, history, and other relevant topics. The USGA also sponsors teams for several international amateur golf championships.
4b (Code:   ) (Expenses $ 10,283,363 including grants of $ 0 ) (Revenue $ 6,802,801 )
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 information and education about the Rules of Golf, USGA championships, environmental sustainability, STEM education, diversity and inclusion, and history, as well as other relevant topics. The USGA also provides a digital newsletter and access to the USGA's websites that include information on a wide variety of golf topics. In 2015, more than 655,000 people opted to enroll in the USGA Members Program.
4c (Code:   ) (Expenses $ 9,998,004 including grants of $ 0 ) (Revenue $ 5,501,232 )
GHIN (Golf Handicap and Information Network) - GHIN is a handicap computation service that allows golfers of differing abilities to compete against one another in a fair and equitable manner. This service began in 1981 with the Metropolitan Golf Association (New York) as the first user; GHIN currently provides services to 83 golf associations domestically and internationally, and provides billable handicaps to over 2.2 million golfers.
(Code:   ) (Expenses $ 43,239,038 including grants of $ 4,709,725 ) (Revenue $ 4,895,885 )
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 and Mexico. 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. USGA agronomists provide course consulting services to golf facilities throughout the United States and abroad for the purpose of advancing environmental and economic best management practices. The USGA Green Section also provides speakers, on-line publications and on-line conferences to educate interested parties about environmental and agronomic issues affecting the game of golf, as well as the broader community. The USGA provides grants to colleges and universities to finance turfgrass and environmental research to benefit golf courses and the environment. The USGA supports grassroots golf programs for juniors, as well as accessible programs for physically challenged golfers. The USGA provides education and information through public service announcements, championship webcasts, digital and social media platforms, publications, meetings and seminars. The USGA supports local, state and regional golf associations in their local efforts and provides grants to these associations to fund internships to help administer their local programs. The USGA maintains a museum dedicated to the game's history that serves as caretaker and steward of extensive historical collections.
4d Other program services (Describe in Schedule O.)
(Expenses $ 43,239,038 including grants of $ 4,709,725 ) (Revenue $ 4,895,885 )
4e Total program service expensesMediumBullet159,294,119
Form 990 (2014)
Form 990 (2014)
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 other assistance to or for any foreign organization? 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 other assistance to or for foreign individuals? 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 (2014)
Form 990 (2014)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government 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 or other assistance to or for domestic individuals 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 25a................
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), 501(c)(4), and 501(c)(29) 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
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? 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 (2014)
Form 990 (2014)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
735
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
488
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” to line 3b, 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 FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
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.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?.........................
8
 
 
9a
Did the sponsoring organization make any taxable distributions under section 4966?...
9a
 
 
b
Did the sponsoring 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 (2014)
Form 990 (2014)
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 or note to any line 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
Yes
 
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, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletSuzanne Colon
77 Liberty Corner Road
Far Hills,NJ07931 (908) 234-2300
Form 990 (2014)
Form 990 (2014)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line 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; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) Thomas J O'Toole Jr........................................................................
Executive Committee Member and President
 30
.......................0 		X   X       0 0 0
(2) Diana M Murphy........................................................................
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) Mark E Newell........................................................................
Executive Committee Member and Treasurer
 10
.......................0 		X   X       0 0 0
(6) Karen S Ammerman........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(7) William E Fallon........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(8) William W Gist IV........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(9) Malcolm Holland III........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(10) Glenn Thomas Hough........................................................................
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) Asuka Nakahara........................................................................
Executive Commmittee Member
 10
.......................0 		X           0 0 0
(14) Mark P Reinemann........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(15) George J Still Jr........................................................................
Executive Committee Member
 10
.......................0 		X           0 0 0
(16) Glen D Nager........................................................................
Executive Committee Member and President thru 2-2014
 30
.......................0 		X   X       0 0 0
(17) Peter M Castleman........................................................................
Executive Committee Member thru 2-2014
 10
.......................0 		X           0 0 0
Form 990 (2014)
Form 990 (2014)
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; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) Gary R Stevenson........................................................................
Executive Committee Member thru 2-2014
 10
.......................0 		X           0 0 0
(19) Kathryn Carson........................................................................
Assistant Secretary and Chief Legal Officer
 40
.......................0 		    X       364,460 0 38,242
(20) Terence Brady........................................................................
Assistant Treasurer and Managing Director, Finance
 40
.......................0 		    X       186,919 0 37,177
(21) Mike Davis........................................................................
Executive Director
 40
.......................0 		    X       760,207 0 94,596
(22) Michael Butz........................................................................
Senior Managing Director
 40
.......................0 		      X     616,946 0 47,480
(23) Sarah Hirshland........................................................................
Senior Managing Director
 40
.......................0 		      X     539,476 0 66,581
(24) John Bodenhamer........................................................................
Senior Managing Director
 40
.......................0 		      X     481,003 0 62,172
(25) Rand Jerris........................................................................
Senior Managing Director
 40
.......................0 		      X     459,813 0 43,971
(26) Steven Schloss........................................................................
Senior Managing Director
 40
.......................0 		      X     314,607 0 40,918
(27) Reg Jones........................................................................
Senior Director, U.S. Open Championships
 40
.......................0 		        X   304,926 0 33,216
(28) Mary Lopuszynski........................................................................
Senior Director, Merchandise & Licensing
 40
.......................0 		        X   304,868 0 19,349
(29) Jeff Hall........................................................................
Managing Director, Rules & Competitions
 40
.......................0 		        X   287,682 0 28,514
(30) John Spitzer........................................................................
Managing Director, Equipment Standards
 40
.......................0 		        X   286,822 0 23,365
(31) Tim Flaherty........................................................................
Senior Director, Championships
 40
.......................0 		        X   274,354 0 31,057
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 5,182,083 0 566,638
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet102
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
 
No
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
Deloitte Consulting

4022 Sells Drive
Hermitage,TN37076 		Business consultant 4,087,711
Avison Young

1120 Headquarters Plaza
4th Floor
Morristown,NJ07960 		Campus infrastructure upgrades and Nicklaus addition 4,063,894
Classic Tents

19119 S Reyes Ave
Rancho Dominguez,CA90220 		Tents for US Open (rental) 3,762,621
Pinehurst LLC

PO Box 4000
Village of Pinehurst,NC28374 		Host Club for US Open & Women's Open 3,715,483
Robert Half Technology

12400 Collections Center Drive
Chicagoe,IL60693 		Temp agency staffing 2,556,897
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet173
Form 990 (2014)
Form 990 (2014)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a 0
b Membership dues....1b 9,867,149
c Fundraising events....1c 0
d Related organizations...1d 0
e Government grants (contributions)1e 0
f All other contributions, gifts, grants, and
similar amounts not included above1f 		11,216,745
g Noncash contributions included in lines
1a-1f:$ 		277,200
h Total. Add lines 1a-1f.......MediumBullet 21,083,894
Program Service RevenueAmt Business Code
2a Championship, including Broadcast 711300 141,338,005 141,338,005 0 0
b USGA Members Program 711300 6,802,801 6,802,801 0 0
c GHIN 711300 5,501,232 5,501,232 0 0
d Green Section Services 711300 1,690,430 1,690,430 0 0
e Equipment Standards & Testing 711300 1,487,950 1,487,950 0 0
f All other program service revenue . 1,690,778 950,351 740,427 0
g Total. Add lines 2a–2f........MediumBullet 158,511,196
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 16,501,927 0 226,810 16,275,117
4 Income from investment of tax-exempt bond proceeds..MediumBullet 0 0 0 0
5 Royalties...........MediumBullet 1,773,291 0 0 1,773,291
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss) 0 0
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 25,012,637 67,502
b Less: cost or other basis and sales expenses 24,458,330 56,333
c Gain or (loss) 554,307 11,169
d Net gain or (loss)..........MediumBullet 565,476 0 0 565,476
8a Gross income from fundraising events (not including
$ 0
of contributions reported on line 1c). See Part IV, line 18 ..
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a 20,770,282
b Less: cost of goods sold ..b 10,329,336
c Net income or (loss) from sales of inventory..MediumBullet 10,440,946 9,363,521 1,077,425 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 208,876,730 167,134,290 2,044,662 18,613,884
Form 990 (2014)
Form 990 (2014)
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 or note to any line 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 domestic organizations and domestic governments. See Part IV, line 21 .... 4,709,725 4,709,725
2 Grants and other assistance to domestic individuals. See Part IV, line 22 .... 0 0
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............ 123,000 123,000
4 Benefits paid to or for members .... 0 0
5 Compensation of current officers, directors, trustees, and key employees .... 4,555,667 978,627 3,507,819 69,221
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 .... 30,961,589 22,103,021 7,865,593 992,975
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 4,080,673 2,848,178 1,104,362 128,133
9 Other employee benefits ....... 5,061,330 3,418,790 1,486,644 155,896
10 Payroll taxes ........... 2,491,598 1,666,079 749,096 76,423
11 Fees for services (non-employees):        
a Management ...... 0 0 0 0
b Legal ......... 689,836 558,745 127,592 3,499
c Accounting ........... 175,819 0 175,819 0
d Lobbying ........... 0 0 0 0
e Professional fundraising services. See Part IV, line 17 129,802 129,802
f Investment management fees ...... 821,828 0 821,828 0
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) .... 18,245,265 13,139,974 4,853,791 251,500
12 Advertising and promotion .... 397,121 386,957 10,164 0
13 Office expenses ....... 12,566,577 9,054,761 620,593 2,891,223
14 Information technology ...... 15,582,065 15,297,758 208,039 76,268
15 Royalties .. 0 0 0 0
16 Occupancy ........... 1,966,599 1,925,849 40,750 0
17 Travel ............ 5,184,179 4,118,620 999,526 66,033
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 0 0 0 0
19 Conferences, conventions, and meetings .... 2,545,407 984,712 1,551,444 9,251
20 Interest ........... 0 0 0 0
21 Payments to affiliates ....... 0 0 0 0
22 Depreciation, depletion, and amortization ..... 4,616,431 3,861,188 755,243 0
23 Insurance .............. 2,584,056 2,445,136 138,920 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 18,250,000 18,250,000 0 0
b Championship - other expenses 51,556,261 50,854,949 81,847 619,465
c
d
e All other expenses 5,063,174 2,568,050 2,346,551 148,573
25 Total functional expenses. Add lines 1 through 24e 192,358,002 159,294,119 27,445,621 5,618,262
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 (2014)
Form 990 (2014)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 62,938 1 69,084
2 Savings and temporary cash investments ......... 32,789,080 2 17,805,796
3 Pledges and grants receivable, net ........... 0 3 0
4 Accounts receivable, net ............. 4,658,389 4 4,509,582
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 ............. 7,500 7 0
8 Inventories for sale or use .............. 541,796 8 172,529
9 Prepaid expenses and deferred charges .......... 13,741,256 9 15,934,114
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 75,385,532
b Less: accumulated depreciation ..... 10b 39,985,785 26,753,787 10c 35,399,747
11 Investments—publicly traded securities .......... 228,811,305 11 228,413,185
12 Investments—other securities. See Part IV, line 11 ..... 85,494,660 12 79,401,394
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)...... 392,860,711 16 381,705,431
Liabilities 17 Accounts payable and accrued expenses ......... 14,931,114 17 18,853,992
18 Grants payable ................. 0 18 0
19 Deferred revenue ................ 51,840,147 19 40,425,472
20 Tax-exempt bond liabilities ............. 0 20  
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.................... 16,767,147 25 20,567,716
26 Total liabilities. Add lines 17 through 25......... 83,538,408 26 79,847,180
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 .............. 309,272,106 27 301,808,054
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 ........... 309,322,303 33 301,858,251
34 Total liabilities and net assets/fund balances ........ 392,860,711 34 381,705,431
Form 990 (2014)
Form 990 (2014)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
208,876,730
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
192,358,002
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
16,518,728
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
309,322,303
5
Net unrealized gains (losses) on investments ...............
5
-22,783,996
6
Donated services and use of facilities .................
6
0
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
-1,198,784
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
301,858,251
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line 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 (2014)
Form 990 (2014)
Page 13
Form 990, Special Condition Description:
Special Condition Description
Form 990 (2014)
Form 990 (2014)
Page 14
Additional Data


Software ID: 14000267
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 Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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
a
b
c
d
e
f
Enter the number of supported organizations .............................  
g
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 listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
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) 2014
Schedule A (Form 990 or 990-EZ) 2014
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) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (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) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (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 VI.)..            
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 section 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) 2014
Schedule A (Form 990 or 990-EZ) 2014
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) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . 13,257,782 19,968,269 21,164,940 16,932,728 21,083,894 92,407,613
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...... 114,037,744 117,039,349 123,747,083 143,963,353 178,826,579 677,614,108
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. 127,295,526 137,007,618 144,912,023 160,896,081 199,910,473 770,021,721
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.) 770,021,721
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total
9 Amounts from line 6... 127,295,526 137,007,618 144,912,023 160,896,081 199,910,473 770,021,721
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 7,079,866 5,962,004 8,403,013 8,762,023 18,275,218 48,482,124
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. 857,714 411,819 425,253 377,550 454,899 2,527,235
c Add lines 10a and 10b. 7,937,580 6,373,823 8,828,266 9,139,573 18,730,117 51,009,359
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 VI.) .. 0 0 0 0 0 0
13 Total support. (Add lines 9, 10c, 11, and 12.).. 135,233,106 143,381,441 153,740,289 170,035,654 218,640,590 821,031,080
14
Section C. Computation of Public Support Percentage
15
15
93.787 %
16
16
94.735 %
Section D. Computation of Investment Income Percentage
17
17
6.213 %
18
18
5.265 %
19a
b
20
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations....
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (a) its supported organizations; (b) individuals that are part of the charitable class benefited by one or more of its supported organizations; or (c) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part II of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described in (a) above?
11b
 
 
c
A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.
11c
 
 
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 5
Part IV
Supporting Organizations (continued)

Section B. Type I Supporting Organizations
Yes
No
1
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 6
Part V – Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1.   Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    

Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors (explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by .035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    

Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7   Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 7
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity		  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations  
4 Amounts paid to acquire exempt-use assets  
5 Qualified set-aside amounts (prior IRS approval required)  
6 Other distributions (describe in Part VI). See instructions  
7Total annual distributions. Add lines 1 through 6.  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions		  
9 Distributable amount for 2014 from Section C, line 6  
10 Line 8 amount divided by Line 9 amount  

Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2014 		(iii)
Distributable
Amount for 2014
1 Distributable amount for 2014 from Section C, line
6 		 
2 Underdistributions, if any, for years prior to 2014
(reasonable cause required--see instructions)		  
3 Excess distributions carryover, if any, to 2014:
a From 2009.......X
b From 2010.......X
c From 2011.......X
d From 2012.......X
e From 2013.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2014 distributable amount  
i Carryover from 2009 not applied (see
instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.  
4Distributions for 2014 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2014 distributable amount  
c Remainder. Subtract lines 4a and 4b from 4.  
5 Remaining underdistributions for years prior to
2014, if any. Subtract lines 3g and 4a from line 2
(if amount greater than zero, see instructions)		  
6 Remaining underdistributions for 2014. Subtract
lines 3h and 4b from line 1 (if amount greater than
zero, see instructions)		  
7 Excess distributions carryover to 2015. Add lines
3j and 4c.		  
8 Breakdown of line 7:
a From 2010.......X
b From 2011.......X
c From 2012.......X
d From 2013.......  
e From 2014.......  
Schedule A (Form 990 or 990-EZ) (2014)
Schedule A (Form 990 or 990-EZ) 2014
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990 or 990-EZ) 2014

Additional Data


Software ID: 14000267
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.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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 its Form 990PF, Part I, line 2, 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) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
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


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

   
 
 

$  


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

   
 
 

$  


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

   
 
 

$  


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

   
 
 

$  


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

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
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) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 4
Name of organization
UNITED STATES GOLF ASSOCIATION
  		Employer identification number

13-1427105
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
that total more than $1,000 for the year from any one contributor. 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) (2014)

Additional Data


Software ID: 14000267
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.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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 value of contributions to (during year)    
3 Aggregate value of 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)
Revenue 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
Revenue 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) 2014

Schedule D (Form 990) 2014
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, for escrow or custodial account liability?
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 50,197 50,197 0 0
b Contributions ........ 0 0 0 50,197 0
c Net investment earnings, gains, and losses 4,000 4,000 4,000 0 0
d Grants or scholarships ..... 0 0 0 0 0
e Other expenditures for facilities
and programs ........ 		4,000 4,000 4,000 0 0
f Administrative expenses .... 0 0 0 0 0
g End of year balance ...... 50,197 50,197 50,197 50,197 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. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. 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 2,192,482 2,192,482
b Buildings ................ 0 54,709,192 33,761,545 20,947,647
c Leasehold improvements ............ 0 0 0 0
d Equipment ................ 0 18,483,858 6,224,240 12,259,618
e Other ................. 0 0 0 0
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 35,399,747
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. 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    
(2)Closely-held equity interests    
(3)Other
(A) Emerging markets Fund 		1,572,012 F

(B) Absolute return hedge fund 		13,329,999 F

(C) Absolute return hedge fund 		5,756,464 F

(D) Absolute return hedge fund 		7,863,673 F

(E) Long/short hedge fund of funds 		31,727,264 F

(F) Multi-strategy hedge fund 		459,610 F

(G) Infrastructure partnership 		7,182,592 F

(H) Private equity fund of funds 		11,509,780 F

Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 79,401,394
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (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. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. 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. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes 0
Retiree medical plan 10,879,091
Defined benefit pension obligation in excess of plan assets 7,370,524
Deferred compensation 457(f) plan 2,318,101






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 20,567,716
2. Liability for uncertain tax positions. 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) 2014

Schedule D (Form 990) 2014
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 202,153,221
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 0
b Donated services and use of facilities ......... 2b 0
c Recoveries of prior year grants ........... 2c 0
d Other (Describe in Part XIII.) ............ 2d 10,332,725
e Add lines 2a through 2d ..................... 2e 10,332,725
3 Subtract line 2e from line 1..................... 3 191,820,496
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 17,056,234
c Add lines 4a and 4b....................... 4c 17,056,234
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 208,876,730
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 201,788,154
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a 0
b Prior year adjustments .............. 2b 0
c Other losses ................ 2c 0
d Other (Describe in Part XIII.) ............ 2d 10,332,725
e Add lines 2a through 2d...................... 2e 10,332,725
3 Subtract line 2e from line 1..................... 3 191,455,429
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 902,573
c Add lines 4a and 4b....................... 4c 902,573
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 192,358,002
Part XIII
Supplemental Information
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.
Return Reference Explanation
Schedule D, Part III, Line 1 The USGA Museum collection includes works of art, library materials, photographic images, film and video, and artifacts of historical and cultural significance. The collection is held for public exhibition, education and research. No value is assigned to the collection in the statements of financial position.
Schedule D, Part III, Line 4 The USGA Museum maintains the world's largest and most complete collection of golf history. By collecting, preserving and interpreting the historical developments of the game in the United States, with an emphasis on the USGA and its championships, the museum promotes a greater understanding of golf's cultural significance for a worldwide audience. The museum sponsors a rich array of programs designed to educate and inspire the public about the history of golf and the USGA's role in the game's development. The museum offers a wide variety of programming to suit audiences of all ages. Artifacts from the collection travel across the country, as well as internationally, to USGA championship sites, member clubs, and national and local museums and libraries. A comprehensive website enables photos, videos and other historical content to be shared with a worldwide audience.
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.
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 $235,303 and $117,509 were paid on unrelated business income in 2015 and 2014, 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.
Schedule D, Part XI, Line 2d $10,329,335 is cost of goods sold, as per Part VIII, line 10b. On the audited financial statements these expenses are program service expenses. $3,390 is loss on sale of company car.
Schedule D, Part XI, Line 4b Investment income of $16,501,927, as per Part VII, Line 3. And realized gains on sales of investments of $554,307 as per Part VIII, Line 7c(i). On the audited financial statements, these revenues are netted against unrealized gains (losses) and investment management fees. On the audited financial statements, the net figure is recorded as an increase or (decrease) in net assets.
Schedule D, Part XII, Line 2d $10,329,335 is cost of goods sold, as per Part VIII, line 10b. On the audited financial statements these expenses are program service expenses. $3,390 is loss on sale of company car.
Schedule D, Part XII, Line 4b Investment fees of $902,572. On the audited financial statements, the net figure is recorded as an increase or (decrease) in net assets.
Schedule D (Form 990) 2014

Additional Data


Software ID: 14000267
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 Information about Schedule F (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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 its grants
and other 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 its grants and other assistance 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 World Amateur Team Championship site visit travel 10,638
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Work permit applications 7,022
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Broadcast of USGA championships, including the U.S. Open 0
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Worldwide Handicap System briefing-travel 1,840
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Golf Canada meeting-travel 2,572
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Vancouver Golf Show-travel 1,845
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Equipment Standards-related travel 1,710
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Mexico Women's Amateur Championship-travel 1,113
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Atlantic Canada GCSA Conference-travel 90
North America (including Canada and Mexico, but not the United States) 0 0 Program Services CGSCA conference speaker-travel 959
North America (including Canada and Mexico, but not the United States) 0 0 Program Services NCGA/WSCGA Annual Meeting-travel 594
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Mexican Golf Federation Annual Meeting-travel 784
North America (including Canada and Mexico, but not the United States) 0 0 Program Services US-China Youth Match expense reimbursement for the Mexican Golf Federation 15,000
North America (including Canada and Mexico, but not the United States) 0 0 Program Services RBC Canadian Open rules official-travel 1,844
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Membership meeting-travel 101
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Presentation to Nova Scotia GA-travel 878
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Canadian Turf Conference speakers-travel 1,313
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Course Consulting Service visits-travel 19,783
North America (including Canada and Mexico, but not the United States) 0 0 Program Services GCSA meeting and Turf Managers Association meeting-travel 1,019
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Pan-Am games-travel 111
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Handicap seminar-travel 674
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Research support 3,000
North America (including Canada and Mexico, but not the United States) 0 0 Program Services Girls World Junior championship-travel 3,647
Central America and the Caribbean 0 0 Program Services Latin American Amateur Championship site visit-travel 17,111
Central America and the Caribbean 0 0 Program Services Course Consulting Service visit-travel 148
East Asia and the Pacific 0 0 Program Services Broadcast of USGA championships, including the U.S. Open 0
East Asia and the Pacific 0 0 Program Services World Amateur Team Championship site visit-travel 10,481
East Asia and the Pacific 0 0 Program Services Forward Group Water Summit-travel 5,217
East Asia and the Pacific 0 0 Program Services HSBC Golf Business Forum-travel 6,022
East Asia and the Pacific 0 0 Program Services USA-China Youth Match player-travel 47,045
East Asia and the Pacific 0 0 Program Services International qualifying for the U.S. Open and U.S. Women's Open - travel, course rental, and other expenses associated with conducting international qualifying in East Asia and the Pacific 208,014
East Asia and the Pacific 0 0 Program Services Course Rating & Handicap-related travel 70,680
East Asia and the Pacific 0 0 Program Services President's Cup-travel 2,757
East Asia and the Pacific 0 0 Program Services USA/Mexico/China/Taiwan Junior match-travel 7,810
Europe (including Iceland and Greenland) 0 0 Program Services Broadcast of USGA championships, including the U.S. Open 0
Europe (including Iceland and Greenland) 0 0 Program Services Software 14,400
Europe (including Iceland and Greenland) 0 0 Program Services Painting of Jack Nicklaus for the museum 51,195
Europe (including Iceland and Greenland) 0 0 Program Services World Amateur Golf Rankings - travel and joint costs 270,908
Europe (including Iceland and Greenland) 0 0 Program Services WAGR service fee for data provided 31,622
Europe (including Iceland and Greenland) 0 0 Program Services Broadcast TV negotiations - travel 4,193
Europe (including Iceland and Greenland) 0 0 Program Services Course Rating and Handicap related travel 76,975
Europe (including Iceland and Greenland) 0 0 Program Services International qualifying for the U.S. Open and the U.S. Women's Open - travel, course rental, and other expenses associated with conducting international qualifying in the UK 152,642
Europe (including Iceland and Greenland) 0 0 Program Services Rules of Golf-related travel 74,777
Europe (including Iceland and Greenland) 0 0 Program Services British Open, British Senior Open, British Amateur and Ladies' British Amateur championship travel 111,744
Europe (including Iceland and Greenland) 0 0 Program Services Walker Cup - travel 153,165
Europe (including Iceland and Greenland) 0 0 Program Services Equipment Standards-related travel 18,079
Europe (including Iceland and Greenland) 0 0 Program Services Expenses related to US Open trophy repair 5,260
Europe (including Iceland and Greenland) 0 0 Program Services IOC Golf Exhibit Opening - travel 2,629
Europe (including Iceland and Greenland) 0 0 Program Services IGF meeting-travel 247
Europe (including Iceland and Greenland) 0 0 Program Services European Golf Association meeting-travel 11,332
Europe (including Iceland and Greenland) 0 0 Program Services R & A Annual Meeting-travel 15,863
Europe (including Iceland and Greenland) 0 0 Program Services R&A Pace Symposium-travel 7,080
Middle East and North Africa 0 0 Program Services Broadcast of USGA championships, including the U.S. Open 81,185
Russia and the newly independent States 0 0 Program Services Broadcast of USGA championships, including the U.S. Open 0
South America 0 0 Program Services Broadcast of USGA championships, including the U.S. Open 0
South America 0 0 Program Services Latin American Amateur Championship-travel 7,545
South America 0 0 Program Services 2016 Olympics-travel 9,621
South America 0 0 Program Services South American Amateur Championship-travel 24,200
South America 0 0 Program Services Course Rating and Handicap System-related travel 2,688
Sub-Saharan Africa 0 0 Program Services Broadcast of USGA championships, including the U.S. Open 0
3a Sub-total .....      
b Total from continuation sheets to Part I ...      
c Totals (add lines 3a and 3b) 0 0 1,579,172
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2014
Schedule F (Form 990) 2014
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)		 (a)(c) Region (b)(d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
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 24,000 check      
North America (including Canada and Mexico, but not the United States) PJ Boatwright Internship grant 24,000 check      
Europe (including Iceland and Greenland) Sustainability 75,000 Wire      
             
             
             
             
             
             
             
             
             
             
             
             
             
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
3
3
Enter total number of other organizations or entities .......................MediumBullet
0
Schedule F (Form 990) 2014
Schedule F (Form 990) 2014Page 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) 2014
Schedule F (Form 990) 2014
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 organization may 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; do not file with Form 990)............................
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, Information 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; do not file with Form 990).....................................
Schedule F (Form 990) 2014
Schedule F (Form 990) 2014
Page 5
Part V
Supplemental Information
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).
ReturnReference Explanation
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.
Schedule F, Part I, Line 3 In addition to the activities listed, the USGA owns shares of investment funds in the Cayman Islands and in the British Virgin Islands. Federal Form TD F 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) 2014
Additional Data


Software ID: 14000267
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. right arrowAttach to Form 990 or Form 990-EZ.
right arrowInformation about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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. Form 990-EZ
filers are not required to complete this part.
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 66,184 -66,184
 
Marts & Lundy
1200 Wall Street West
5th Floor
Lyndhurst, NJ07071 		Consulting services for development program.   No 0 63,617 -63,617
             
             
             
             
             
             
             
             
Total .................right arrow 0 129,801 -129,801
3
List all states in which the organization is registered or licensed to solicit contributions 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) 2014
Schedule G (Form 990 or 990-EZ) 2014
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. Subtract line 10 from line 3, column (d)........... 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. Subtract line 7 from line 1, column (d) ......... right arrow  
9
Enter the state(s) in which the organization conducts gaming activities:
a
Is the organization licensed to conduct 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) 2014
Schedule G (Form 990 or 990-EZ) 2014
Page 3
11
Does the organization conduct 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 activities conducted 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. 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 provide any additional information (see instructions).
Return Reference Explanation
Schedule G, Part I, Line 2b(iv) Dentino's services were limited to providing advice for the solicitation of memberships for the USGA Members Program. Gross receipts specifically attributable to their advice cannot be calculated, and as a result, no gross receipts are reported. Marts & Lundy provided advice on establishing an in-house development office.
Schedule G (Form 990 or 990-EZ) 2014
Additional Data


Software ID: 14000267
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.
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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 Domestic Organizations and Domestic Governments. 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 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) American Junior Golf Association
1980 Sports Club Drive
Braselton,GA30517 		58-1433914 501 (c) (3) 50,000       Junior
(2) National Alliance for Accessible Golf
1733 King Street
Alexandria,VA22314 		30-0130896 501 (c) (3) 227,500       Junior
(3) PGA of America
Boys & Girls Clubs of America
100 Avenue of the Champions
Palm Beach Gardens,FL33410 		59-0785835 501 (c) (6) 250,000       Junior
(4) Pikes Peak Golf Links
attn Daryls Kast
103 E Cheyenne Road
Colorado Springs,CO80906 		20-8128551 501 (c) (3) 15,000       Junior
(5) Special Olympics North America
4004 Barrett Drive
Suite 206
Raleigh,NC27609 		52-0889518 501 (c) (3) 35,000       Disabilities
(6) The LPGA Foundation Inc
LPGA USGA Girls Golf
100 International Golf Drive
Daytona Beach,FL321241082 		59-3085528 501 (c) (3) 400,000       Junior
(7) World Golf Foundation
The First Tee Programs
13000 Sawgrass Village Circle
Suite 23
Ponte Vedra Beach,FL32082 		59-2998925 501 (c) (3) 145,572       Junior
(8) Alabama Golf Association
1025 Montgomery Highway
Suite 210
Birmingham,AL35216 		63-0809785 501 (c) (3) 16,000       Internship
(9) Alabama Junior Golf Association
715 Lovejoy Road
Ashville,AL35953 		45-4940402 501 (c) (3) 6,000       Internship
(10) Alaska Golf Association
9360 Old Seward Highway
Anchorage,AK99515 		92-0136766 501 (c) (7) 12,000       Internship
(11) Anthracite Golf Association
617 Keystone Avenue
Peckville,PA18407 		23-2232769 501 (c) (4) 6,000       Internship
(12) Arizona Golf Association
7600 E Redfield Road
Suite 130
Scottsdale,AZ85260 		86-0214071 501 (c) (4) 18,000       Internship
(13) Arizona Womens Golf Association
141 E Palm Lane
Suite 210
Phoenix,AZ85004 		86-0342075 501 (c) (7) 24,000       Internship
(14) Arkansas State Golf Association
3 Eagle Hill Court
Suite B
Little Rock,AR72210 		71-0470120 501 (c) (3) 12,000       Internship
(15) Atlanta Junior Golf Association
1425 Ellsworth Industrial Drive NW
Suite 8
Atlanta,GA30318 		58-1274404 501 (c) (3) 10,000       Internship
(16) Buffalo District Golf Association
PO Box 1582
Williamsville,NY14231 		16-0912477 501 (c) (3) 6,000       Internship
(17) Carolinas Golf Association
140 Ridge Road
Southern Pines,NC28387 		56-0509290 501 (c) (3) 24,000       Internship
(18) Chicago District Golf Association
Midwest Golf House
11855 Archer Ave
Lemont,IL60439 		36-0898927 501 (c) (4) 12,000       Internship
(19) Colorado Golf Association
5990 Greenwood Plaza Blvd
Suite 102
Greenwood Village,CO801114749 		84-1248840 501 (c) (3) 24,000       Internship
(20) Colorado Junior Golf Association
5990 Greenwood Plaza Blvd
Suite 102
Greenwood Village,CO801114749 		84-1248840 501 (c) (3) 22,000       Internship
(21) Colorado Womens Golf Association
6 Inverness Court East
Suite 105
Englewood,CO80112 		74-2199758 501 (c) (3) 22,000       Internship
(22) Connecticut State Golf Association
35 Cold Spring Rd
Suite 212
Rocky Hill,CT06067 		22-2587856 501 (c) (6) 20,000       Internship
(23) Dayton District Womens Golf Association
263 Regency Ridge Drive
Dayton,OH45459 		31-1354888 501 (c) (7) 16,000       Internship
(24) Delaware State Golf Association
7234 Lancaster Pike
302B
Hockessin,DE19707 		51-6018790 501 (c) (7) 16,000       Internship
(25) Delaware Womens Golf Association
7234 Lancaster Pike
302B
Hockessin,DE19707 		51-0273670 501 (c) (4) 6,000       Internship
(26) Florida State Golf Association
12630 Telecom Drive
Tampa,FL336370935 		59-2171378 501 (c) (3) 36,000       Internship
(27) Georgia State Golf Association
121 Village Parkway
Bldg 3
Marietta,GA30067 		58-1145042 501 (c) (3) 20,000       Internship
(28) Golf Association of Michigan
24116 Research Drive
Farmington Hills,MI48335 		38-6105801 501 (c) (6) 24,000       Internship
(29) Golf Association of Philadelphia
1974 Sproul Road
Suite 400
Broomall,PA19008 		23-1303024 501 (c) (7) 30,000       Internship
(30) Greater Cincinnati Golf Association
9200 Montgomery Road
Suite 24B
Cincinnati,OH452427794 		31-6051373 501 (c) (7) 18,000       Internship
(31) Hawaii State Golf Association
98025 Hekaha Street
Building 2 Unit 204A
Aiea,HI96701 		99-0238385 501 (c) (7) 20,000       Internship
(32) Hawaii State Junior Golf Association
4330 Kukui Grove Street
Lihue,HI96766 		99-0335776 501 (c) (3) 24,000       Internship
(33) Houston Golf Association
5810 Wilson Road
Suite 112
Humble,TX77396 		74-1486171 501 (c) (3) 6,000       Internship
(34) International Association of Golf Administrators
1974 Sproul Road
Suite 400
Broomall,PA19008 		41-1686399 501 (c) (6) 12,000       Internship
(35) Idaho Golf Association
PO Box 9958
Boise,ID837073958 		23-7024930 501 (c) (7) 18,000       Internship
(36) Indiana Golf Association
PO Box 516
Franklin,IN46131 		35-2015534 501 (c) (6) 18,000       Internship
(37) Indiana Womens Golf Association
PO Box 516
Franklin,IN46131 		23-7332632 501 (c) (6) 6,000       Internship
(38) Iowa Golf Association
1605 N Ankeny Blvd
Suite 210
Ankeny,IA50023 		42-1203480 501 (c) (4) 24,000       Internship
(39) Junior Golf Association of Arizona
10888 North 19th Avenue
Phoenix,AZ850294905 		86-0464216 501 (c) (3) 6,000       Internship
(40) Kansas City Golf Association
8330 Melrose Drive
Lenexa,KS66214 		44-0642880 501 (c) (4) 24,000       Internship
(41) Kansa Golf Association
1201 Wakarusa Drive
Suite B5
Lawrence,KS66049 		48-0849570 501 (c) (4) 24,000       Internship
(42) Kentucky Golf Association
Golf House Kentucky
1116 Elmore Just Drive
Louisville,KY40245 		23-7150508 501 (c) (6) 22,000       Internship
(43) Keystones Premier Golf Association
352 Dogwood Drive
Delmont,PA15626 		25-1634550 501 (c) (6) 6,000       Internship
(44) Legends Junior Tour
2909 Cole Avenue
Suite 305
Dallas,TX75204 		75-2829588 509 (a) 2 6,000       Internship
(45) Long Island Golf Association
114 Old Country Road
Suite LL80
Mineola,NY11501 		11-2996300 501 (c) (4) 8,000       Internship
(46) Louisiana Golf Association
1003 Hugh Wallis Road S
Suite A2
Lafayette,LA70508 		72-6035874 501 (c) (4) 24,000       Internship
(47) Maine State Golf Association
58 Val Halla Road
Cumberland,ME04021 		01-0488811 501 (c) (4) 20,000       Internship
(48) Maryland State Golf Association
Emich House Suite 145
1777 Reisterstown Rd
Baltimore,MD21208 		52-1326177 501 (c) (3) 12,000       Internship
(49) Massachusetts Golf Association
300 Arnold Palmer Boulevard
Norton,MA02766 		04-2487562 501 (c) (3) 24,000       Internship
(50) Metropolitan Amateur Golf Association
11777 Clayton Road
St Louis,MO63131 		43-1631448 501 (c) (4) 14,000       Internship
(51) Metropolitan Golf Association
49 Knollwood Road
Elmsford,NY10523 		13-4109121 501 (c) (6) 24,000       Internship
(52) Metropolitan Golf Association Foundation
49 Knollwood Road
Elmsford,NY10523 		13-3637689 501 (c) (3) 6,000       Internship
(53) Miami Valley Golf Association
263 Regency Ridge Drive
Dayton,OH45459 		31-1437550 501 (c) (4) 22,000       Internship
(54) Middle Atlantic Golf Association
PO Box 3040
Gaithersburg,MD20885 		52-1701359 501 (c) (6) 6,000       Internship
(55) Minnesota Golf Association
6550 York Ave So
Suite 211
Edina,MN55435 		51-0152269 501 (c) (6) 22,000       Internship
(56) Minnesota Womens Golf Association
6550 York Ave So
Suite 211
Edina,MN55435 		41-6023222 501 (c) (7) 8,000       Internship
(57) Mississippi Golf Association
400 Clubhouse Drive
Pearl,MS39208 		63-0977191 501 (c) (4) 24,000       Internship
(58) Missouri Golf Association
PO Box 104164
Jefferson City,MO65510 		43-1601005 501 (c) (4) 6,000       Internship
(59) Missouri Junior Golf Foundation
PO Box 104164
Jefferson City,MO65510 		43-1820245 501 (c) (3) 6,000       Internship
(60) Missouri Womens Golf Association
PO Box 104164
Jefferson City,MO65510 		43-1611467 501 (c) (3) 6,000       Internship
(61) Montana State Golf Association
PO Box 4306
Helena,MT59604 		23-7025168 501 (c) (3) 10,000       Internship
(62) Nebraska Golf Association
6618 South 118th Street
Omaha,NE68137 		23-7073030 501 (c) (4) 18,000       Internship
(63) Nebraska Womens Amateur Golf Association
6618 South 118th Street
Omaha,NE68137 		23-7421608 501 (c) (7) 12,000       Internship
(64) New Hampshire Golf Association
56 South State Street
PO Box 2348
Concord,NH03301 		02-0361092 501 (c) (6) 14,000       Internship
(65) New Jersey State Golf Association
3 Golf Drive
Suite 206
Kenilworth,NJ07033 		22-6046575 501 (c) (6) 22,000       Internship
(66) New York State Golf Association
4933 Jamesville Road
Jamesville,NY13078 		16-0866643 501 (c) (4) 12,000       Internship
(67) North Central Pennsylvania Golf Association
545 Larch Road
Sunbury,PA17801 		23-2857964 501 (c) (4) 6,000       Internship
(68) North Dakota Golf Association
PO Box 452
Bismarck,ND58502 		45-6023238 501 (c) (6) 12,000       Internship
(69) Northern California Golf Association
PO Box NCGA
Pebble Beach,CA93953 		94-1371594 501 (c) (6) 28,000       Internship
(70) Northern Nevada Golf Association
PO Box 5607
Reno,NV89513 		94-3048863 501 (c) (4) 12,000       Internship
(71) Northern Ohio Golf Association
One Golfview Lane
North Olmsted,OH44070 		34-0149890 501 (c) (6) 12,000       Internship
(72) Ohio Golf Association
1570 West First Avenue
Columbus,OH43212 		31-1080373 501 (c) (7) 8,000       Internship
(73) Oklahoma Golf Association
2800 Coltrane Place
Suite 2
Edmond,OK73034 		26-0074714 501 (c) (4) 10,000       Internship
(74) Oregon Golf Association
2840 Hazelnut Drive
Woodburn,OR97071 		23-2743830 501 (c) (6) 24,000       Internship
(75) Oregon Junior Golf Association
2840 Hazelnut Drive
Woodburn,OR97071 		94-3091689 501 (c) (3) 10,000       Internship
(76) Pacific Womens Golf Association
3101 Sunset Blvd
Suite 1E
Rocklin,CA95677 		77-0044709 501 (c) (7) 18,000       Internship
(77) Pennsylvania Golf Association
1974 Sproul Road
Suite 400
Broomall,PA19008 		23-1999959 501 (c) (6) 10,000       Internship
(78) Puerto Rico Golf Association
Paradise Commercial Center
Ave Matadero 264 Ste 11
San Juan,PR00920 		66-0276473   6,000       Internship
(79) Rhode Island Golf Association
One Button Hole Drive
Suite 2
Providence,RI02909 		22-2500471 501 (c) (4) 12,000       Internship
(80) Rhode Island Golf Foundation
Button Hole
One Button Hole Drive
Suite 1
Providence,RI02909 		05-0497481 501 (c) (3) 10,000       Internship
(81) Rochester District Golf Association
2024 W Henrietta Rd
Suite 5H
Rochester,NY14623 		16-1218400 501 (c) (6) 8,000       Internship
(82) South Carolina Golf Association
PO Box 286
Irmo,SC29063 		57-0563360 501 (c) (4) 6,000       Internship
(83) South Dakota Golf Association
4809 West 41st Street
Suite 202
Sioux Falls,SD57106 		46-0310847 501 (c) (4) 20,000       Internship
(84) Southern California Golf Association
Youth On Course
3740 Cahuenga Blvd
Studio City,CA91604 		95-3858373 501 (c) (3) 16,000       Internship
(85) Southern California Golf Association
3740 Cahuenga Blvd
Studio City,CA91604 		95-1240720 501 (c) (6) 32,000       Internship
(86) Southern Nevada Golf Association
8020 West Sahara Avenue
Suite 200
Las Vegas,NV89117 		88-0134324 501 (c) (4) 22,000       Internship
(87) Sun Country Amateur Golf Association
2316 Southern Blvd
Suite D
Rio Rancho,NM87124 		85-0250912 501 (c) (7) 24,000       Internship
(88) Tennessee Golf Association
400 Franklin Road
Franklin,TN37069 		62-1049477 501 (c) (4) 30,000       Internship
(89) Texas Golf Association
2909 Cole Avenue
Suite 305
Dallas,TX75204 		75-0715222 501 (c) (4) 24,000       Internship
(90) Texas Golf Association
South Region
5810 Wilson Road
Suite 108
Humble,TX77396 		75-0715222 501 (c) (4) 24,000       Internship
(91) Texas Golf Association
Womens Operations
2909 Cole Avenue
Suite 305
Dallas,TX75204 		76-0294765 501 (c) (3) 24,000       Internship
(92) Toledo District Golf Association
5533 Southwyck Blvd
Ste 204
Toledo,OH43614 		23-7430259 501 (c) (4) 8,000       Internship
(93) Utah Golf Association
4444 S 700 E Suite 105
Salt Lake City,UT84107 		87-0271572 501 (c) (7) 22,000       Internship
(94) Utah Golf Association
Womens Division
4444 S 700 E Suite 105
Salt Lake City,UT84107 		87-0271572 501 (c) (7) 12,000       Internship
(95) Utah Junior Golf Association
PO Box 1577
American Fork,UT84003 		87-0418413 501 (c) (3) 12,000       Internship
(96) Vermont Golf Association
PO Box 1612
Station A
Rutland,VT05701 		03-0289304 501 (c) (7) 12,000       Internship
(97) Virginia State Golf Association
2400 Dovercourt Drive
Midlothian,VA23113 		54-0736931 501 (c) (4) 30,000       Internship
(98) Washington Metropolitan Golf Association
PO Box 3189
Gaithersburg,MD20885 		54-1219991 501 (c) (3) 6,000       Internship
(99) Washington State Golf Association
1010 South 336th Street
Suite 310
Federal Way,WA98003 		91-1432298 501 (c) (4) 24,000       Internship
(100) West Virginia Golf Association
2115 Charleston Town Center
Charleston,WV25389 		55-0592904 501 (c) (4) 36,000       Internship
(101) Westchester Golf Association
49 Knollwood Road
Elmsford,NY10523 		13-4091763 501 (c) (4) 8,000       Internship
(102) Western Pennsylvania Golf Association
324 Fourth Street
Pittsburgh,PA15238 		25-0992795 501 (c) (6) 16,000       Internship
(103) Wisconsin State Golf Association
11350 W Theo Trecker Way
West Allis,WI53214 		39-1092159 501 (c) (6) 14,000       Internship
(104) Wisconsin Womens State Golf Association
11350 W Theo Trecker Way
West Allis,WI53214 		39-2028967 501 (c) (7) 6,000       Internship
(105) Womens Golf Association of Massachusetts
300 Arnold Palmer Boulevard
Norton,MA02766 		22-2691109 501 (c) (7) 18,000       Internship
(106) Womens Golf Association of Northern California
5776 Stoneridge Mall Road
Suite 160
Pleasanton,CA94588 		94-1295277 501 (c) (6) 8,000       Internship
(107) Womens Metropolitan Golf Association
49 Knollwood Road
Elmsford,NY10523 		13-1484295 501 (c) (7) 24,000       Internship
(108) Womens Southern California Golf Association
402 W Arrow Highway
Suite 10
San Dimas,CA91773 		95-6091889 501 (c) (3) 24,000       Internship
(109) Wyoming State Golf Association
1779 Eagle Crest Court
Laramie,WY82072 		74-2445131 501 (c) (4) 16,000       Internship
(110) Colorado State University
Colorado State Office
Johnson Hall
Fort Collins,CO80523 		84-6000545 3406(g)(1)(A) 16,116       Turfgrass
(111) Kansas State University
Sponsored Projects Accounting
10 Anderson Hall
Manhattan,KS66506 		48-0771751 501 (c) (3) 69,964       Turfgrass
(112) Michigan State University
Hannah Administration Building
426 Auditorium Rd Room 2
East Lansing,MI48824 		38-6005984 501 (c) (3) 10,000       Turfgrass
(113) National Turfgrass Evaluation Program
BARC West Building 005
Room 307
Beltsville,MD20705 		32-0218619 501 (c) (3) 30,000       Turfgrass
(114) National Turfgrass Federation
BARC West Building 001
Room 245
Beltsville,MD20705 		32-0218619 501 (c) (3) 45,000       Turfgrass
(115) The Research Foundation for SUNY
New York State University
Cash Receipts Department
PO Box 9
Albany,NY12201 		15-6023443 501 (c) (3) 29,997       Turfgrass
(116) North Carolina State University
Box 7214
2701 Sullivan Drive
Raleigh,NC276957214 		56-6000756 115(a) 10,000       Turfgrass
(117) Ohio State University
202 Kottman Hall
2021 Coffey Road
Columbus,OH43210 		31-6401599 501 (c) (3) 6,000       Turfgrass
(118) Oklahoma State University
PO Box 645
Stillwater,OK74076 		73-6017987 115(a) 91,272       Turfgrass
(119) Oregon State University
Office of Post Award Administration
PO Box 1086
Corvallis,OR973391086 		48-1278540 115(a) 12,963       Turfgrass
(120) Purdue University
23510 Network Place
Chicago,IL606731235 		35-6002041 509 (a) (1) 62,087       Turfgrass
(121) Purdue University
Lily Hall of Life Sciences
915 West State Street
West Lafayette,IN479072054 		35-6002041 509 (a) (1) 10,000       Turfgrass
(122) Rutgers University
Foran Hall Box 231
New Brunswick,NJ08903 		22-6001086 501 (c) (3) 10,000       Turfgrass
(123) Rutgers University
ASB III 3 Rutgers Plaza
2nd Floor
New Brunswick,NJ089018559 		22-6001086 501 (c) (3) 59,986       Turfgrass
(124) Rutgers University
65 Davidson Road
Room 302
New Brunswick,NJ08854 		22-6001086 501 (c) (3) 28,731       Turfgrass
(125) Texas A and M Agrilife Research
400 Harvey Mitchell Parkway South
College Station,TX77845 		74-2847483 501 (c) (3) 52,094       Turfgrass
(126) Texas Agrilife Research
2147 TAMU
College Station,TX778432147 		74-1238434 501 (c) (3) 27,484       Turfgrass
(127) Texas Tech University
Office of Research Accounting
Box 4110
Lubbock,TX794091105 		75-6002622 170(c) (1) 20,000       Turfgrass
(128) University of Arizona
1303 E University Blvd
Tucson,AZ857190521 		86-6004791 115(a) 25,878       Turfgrass
(129) University of Arizona
PO Box 210158
Tucson,AZ857210158 		86-6004791 115(a) 25,777       Turfgrass
(130) University of Arkansas
Horticulture Department
Plant Sciences Room 316
Fayetteville,AR72701 		71-6003252 501 (c) (3) 14,000       Turfgrass
(131) University of Connecticut
438 Whitney Road Ext
Unit 1133
Storrs,CT062691133 		06-6000798 501 (c) (3) 15,000       Turfgrass
(132) University of Florida
302 Tigert Hall
Gainesville,FL326113001 		59-6002052 501 (c) (3) 15,000       Turfgrass
(133) University of Florida
PO Box 113001
Gainesville,FL326113001 		59-6002052 501 (c) (3) 8,630       Turfgrass
(134) University of Georgia
PO Box 748
Ttrifton,GA31793 		58-6001998 501 (c) (3) 10,000       Turfgrass
(135) University of Georgia Reseach Foundation
Boyd Graduate Studies Research Ctr
6th Floor
Athens,GA306027411 		58-6001998 501 (c) (3) 10,000       Turfgrass
(136) University of Massachusetts
Butterfield Terrace
Research Admin Building
Amherst,MA010039242 		04-3167352 501 (c) (1) 25,000       Turfgrass
(137) University of Minnesota
450 McNamara Alumni Center
Minneapolis,MN55455 		41-6007513 170(a)(1) 10,000       Turfgrass
(138) Regents of the University of Minnesota
PO Box 1450
Minneapolis,MN554855957 		41-6007513 170(a)(1) 10,000       Turfgrass
(139) University of Missouri
PO Box 807012
Kansas City,MO641807012 		43-6003859 115(a) 53,886       Turfgrass
(140) The Curators of the University of Missouri
PO Box 807012
Kansas City,MO641807012 		48-0771751 115(a) 9,915       Turfgrass
(141) University of Nebraska
312 N 14th Street Alexander West
Lincoln,NE685880430 		47-0049123 501 (c) (3) 51,557       Turfgrass
(142) University of Nebraska
151 Whittier Research Center
Lincoln,NE685830861 		47-0049123 501 (c) (3) 15,080       Turfgrass
(143) University of Nebraska Lincoln
2200 Vine St
151 Whittier Research Center
Lincoln,NE685830861 		47-0049123 501 (c) (3) 56,442       Turfgrass
(144) University of Tennessee
2431 Joe Johnson Drive
252 Ellington Plant Sciences Bldg
Knoxville,TN37996 		62-6001636 512(b)(9) 6,000       Turfgrass
(145) University of Tennessee
103 Morgan Hall
Knoxville,TN379964506 		62-6001636 512(b)(9) 10,000       Turfgrass
(146) University of Wisconsin
246 Russell Laboratories
1630 Linden Drive
Madison,WI53706 		39-6006492 501 (c) (3) 7,000       Turfgrass
(147) Board of the Regents of Wisconsin
21 N Park Street
Suite 6401
Madison,WI537151218 		39-6006492 501 (c) (3) 12,456       Turfgrass
(148) USDA Agricultural Research Service
1815 N University Street
Attn Lisa Gettinger
Peoria,IL61604 		72-0564834 Federal Agency 20,000       Turfgrass
(149) USDA Agricultural Research Service
2150 Centre Avenue
Building D Suite 310
Fort Collins,CO805268119 		72-0564834 Federal Agency 10,000       Turfgrass
(150) USDA Agricultural Research Service
1001 Holleman Drive East
College Station,TX778404117 		72-0564834 Federal Agency 13,825       Turfgrass
(151) GCSAA
1421 Research Park Drive
Lawrence,KS660493859 		59-0874226 501 (c) (6) 10,000       Turfgrass
(152) Doug Bechtel
Audubon International Headquarters
120 Defreest Drive
Troy,NY12180 		14-1698061 501 (c) (3) 50,000       Nature Grant
(153) The Nature Conservancy
Mylene Lamme
Eastern New York Office Suite 201
195 New Karner Road
Albany,NY12205 		53-0242652 501 (c) (3) 50,000       Nature Grant
(154) Michigan State University
Contract and Grant Administration
Hannah Administration Building
426 Auditorium Road Room 2
East Lansing,MI48824 		38-6005984 501 (c) (3) 75,000       Turfgrass
(155) National Turfgrass Evaluation Program
Beltsville AG Research Center West
Bldg 005 Room 307
Beltsville,MD20705 		32-0218619 501 (c) (3) 100,000       Resource Conservation grant
(156) The Environmental Institute for Golf
GCSAA Headquarters
1421 Research Way
Lawrence,KS66049 		59-0994338 501 (c) (3) 210,000       GCSAA Cooperative Research grant
(157) ASGCA Foundation
125 N Executive Drive
Brookfield,WI53005 		23-7385866   25,000       Resource Conservation
(158) Jack Nicklaus Museum Inc
5750 Memorial Drive
Dublin,OH43017 		65-0220781   40,000       Museum
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
63
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
95
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2014

Schedule I (Form 990) 2014
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. 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. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
Schedule I, Part I, Line 2 The USGA provides grants to junior golf programs located throughout the United States, as well as to 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 members monitor the use of funds to ensure that the grants are spent for the proper purposes and are not otherwise diverted from intended use. Monitoring normally includes formal periodic reports from the recipient organization, detailing program progress and use of funds. Monitoring can also include informal reports, depending on the nature of the grant and the organization it was distributed to. For example, grants 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) 2014


Additional Data


Software ID: 14000267
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, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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
directors, trustees, officers, including 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
 
No
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), 501(c)(4), and 501(c)(29) organizations 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
Yes
 
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) 2014

Schedule J (Form 990) 2014
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 in column(B) reported as deferred in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
1Mike DavisExecutive Director (i)
(ii)		 676,517
...............................
0 		65,000
...............................
0 		18,690
...............................
0 		79,070
...............................
0 		15,526
...............................
0 		854,803
...............................
0 		0
...............................
0
2Kathryn CarsonAssistant Secretary and Chief Legal Officer (i)
(ii)		 342,981
...............................
0 		6,300
...............................
0 		15,179
...............................
0 		23,534
...............................
0 		14,708
...............................
0 		402,702
...............................
0 		0
...............................
0
3Terence BradyAssistant Treasurer and Managing Director, Finance (i)
(ii)		 167,420
...............................
0 		12,000
...............................
0 		7,498
...............................
0 		14,981
...............................
0 		22,197
...............................
0 		224,096
...............................
0 		0
...............................
0
4Michael ButzSenior Managing Director (i)
(ii)		 468,260
...............................
0 		40,000
...............................
0 		108,687
...............................
0 		30,066
...............................
0 		17,414
...............................
0 		664,427
...............................
0 		0
...............................
0
5Sarah HirshlandSenior Managing Director (i)
(ii)		 459,173
...............................
0 		75,000
...............................
0 		5,303
...............................
0 		43,892
...............................
0 		22,689
...............................
0 		606,057
...............................
0 		0
...............................
0
6John BodenhamerSenior Managing Director (i)
(ii)		 430,039
...............................
0 		40,000
...............................
0 		10,965
...............................
0 		39,483
...............................
0 		22,689
...............................
0 		543,176
...............................
0 		0
...............................
0
7Rand JerrisSenior Managing Director (i)
(ii)		 414,346
...............................
0 		40,000
...............................
0 		5,467
...............................
0 		20,586
...............................
0 		23,385
...............................
0 		503,784
...............................
0 		0
...............................
0
8Steven SchlossSenior Managing Director (i)
(ii)		 300,000
...............................
0 		0
...............................
0 		14,607
...............................
0 		18,577
...............................
0 		22,341
...............................
0 		355,525
...............................
0 		0
...............................
0
9Reg JonesSenior Director, U.S. Open Championships (i)
(ii)		 283,409
...............................
0 		22,000
...............................
0 		-483
...............................
0 		10,527
...............................
0 		22,689
...............................
0 		338,142
...............................
0 		0
...............................
0
10Mary LopuszynskiSenior Director, Merchandise & Licensing (i)
(ii)		 283,409
...............................
0 		20,000
...............................
0 		1,459
...............................
0 		10,387
...............................
0 		8,962
...............................
0 		324,217
...............................
0 		0
...............................
0
11Jeff HallManaging Director, Rules & Competitions (i)
(ii)		 254,015
...............................
0 		11,400
...............................
0 		22,267
...............................
0 		5,825
...............................
0 		22,689
...............................
0 		316,196
...............................
0 		0
...............................
0
12John SpitzerManaging Director, Equipment Standards (i)
(ii)		 262,973
...............................
0 		12,000
...............................
0 		11,849
...............................
0 		676
...............................
0 		22,689
...............................
0 		310,187
...............................
0 		0
...............................
0
13Tim FlahertyManaging Director (i)
(ii)		 260,215
...............................
0 		11,650
...............................
0 		2,489
...............................
0 		8,018
...............................
0 		23,039
...............................
0 		305,411
...............................
0 		0
...............................
0
Schedule J (Form 990) 2014

Schedule J (Form 990) 2014
Page 3
Part III
Supplemental Information
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.
Return Reference Explanation
Schedule J, Part I, Line 1a (1.) The USGA has a written policy regarding use of corporate jet shares. Such use is strictly limited to USGA business travel, as per USGA policy, and is subject to Audit Committee review and approval. (2.) The USGA's expense reimbursement policy excludes reimbursements for health club dues and social club dues. However, one special exception to the social club dues restriction was specifically approved by the Executive Committee and/or the Compensation Committee. This exception is for the Executive Director/CEO and is based on the specific USGA business needs associated with the position held.
Schedule J, Part I, Line 4 In calendar 2014, the USGA issued compensation defined as per line 4b. The amounts reported in Schedule J Column C relating to the Supplemental Defined Benefit Pension Plan (under IRC 457(f)) are as follows: Davis $71,270 and Butz $22,266. The amounts reported in Schedule J Column C relating to Nonqualified Defined Contribution Plan are as follows: Carson $5,684, Hirshland $18,242, Bodenhamer $13,833, Jerris $12,786, Schloss $727, Jones $2,727, Lopuszynski $2,587, Hall $500, Spitzer $676 and Flaherty $500.
Schedule J, Part I, Line 5 Executive Director/CEO and senior leadership team participate in an incentive compensation plan with metrics measured against strategic organizational objectives and financial results. Incentive compensation requires input from compensation committee, a standing committee of the organization's Executive Committee, and approval by the President. Incentive plan may not exceed budget. Total compensation (base salary and incentive compensation plan) for the Executive Director/CEO and senior leadership team is externally benchmarked on a regular basis. The benchmarking process is conducted by a third-party and review by the President.
Schedule J (Form 990) 2014

Additional Data


Software ID: 14000267
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.
Right pointing arrow large imageInformation about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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 146 0 See M Part II
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications .. X 0 See M Part II
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 ( Donated golf balls ) X 1 277,200 fair market value
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
0
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 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) (2014)
Schedule M (Form 990) (2014)
Page 2
Part II
Supplemental Information. 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.
Return Reference Explanation
Schedule M, Part I, Line 31 The USGA has a gift acceptance policy for any item being donated to the USGA Museum. The USGA also has a gift acceptance policy for any non-standard contributions to the USGA. Procedures include reviews by the appropriate staff before any such contribution can be accepted. Where appropriate, the Chief Legal Officer is consulted.
Schedule M, Part I, Line 33 As permitted under SFAS 116 (ASC 958), 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) (2014)
Additional Data


Software ID: 14000267
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 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
UNITED STATES GOLF ASSOCIATION
 
Employer identification number

13-1427105
Return Reference Explanation
Form 990, Part I, Line 6 The estimate for volunteers represents people who serve on a USGA committee or USGA sub-committee. The estimate also includes the thousands of individuals who volunteer their time at USGA championships, and contribute toward the success of those USGA championships.
Form 990, Part IV, Line 8 The museum collection, consisting of historical artifacts, works of art, library materials, photographic images, film and video, and other golf memorabilia is owned by the USGA.
Form 990, Part VI, Section A, Line 4 During 2015, the United States Golf Association (the "Association") amended its bylaws, making the following significant changes. The quorum for a meeting of the Executive Committee has been raised from one-third of the members of the Executive Committee to a majority of the members of the Executive Committee; The officers of the Association no longer include vice-presidents; A new officer position of President-Elect has been created (nominated by the Nominating Committee); The President no longer serves as the Chief Executive Officer of the Association; The President serves as the Chair of the Executive Committee; The requirement that at least six of the candidates nominated by the Nominating Committee as officers or for the Executive Committee be selected from present or past members of governing boards of six different State, district or sectional golf associations has been decreased to require that at least three of the nominated candidates be selected from present or past members of governing boards of three different State, district or sectional golf associations.
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.)
Form 990, Part VI, Section A, Line 7a The Executive Committee is the governing body of the USGA. The Executive Committee consists of fifteen voting members, including the five officers. Each member of the Executive Committee is elected at the annual meeting of the USGA and holds office until the annual meeting next succeeding his or her election and his or her successor is elected and qualified, or until his or her resignation or removal. Each member club is entitled to be represented by one voting delegate at the annual meeting of the USGA. Duly certified proxies may be voted by voting delegates at the annual meeting of the USGA.
Form 990, Part VI, Section A, Line 7b The USGA By-Laws provide that they may be altered or repealed by member clubs acting pursuant to the By-Laws.
Form 990, Part VI, Section B, Line 11b The Federal Form 990 is compiled by USGA staff. After appropriate staff 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 an officer and submitted to the IRS.
Form 990, Part VI, Section B, Line 12c The USGA requires Executive Committee members and USGA employees to administer their affairs honestly and efficiently, exercising due care, skill and judgment for the benefit of the USGA. It is the responsibility of Executive Committee members and USGA employees to make a full disclosure of any personal involvement which might result in a conflict of interest or the appearance of a conflict of interest on their part. Such disclosures are submitted to the Audit Committee 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.
Form 990, Part VI, Section B, Line 15 On a periodic basis, the USGA does a thorough review of compensation for the Executive Director and the executive team. This review includes a compensation survey by an independent compensation consultant, and consideration of comparability data obtained from other sources. The survey and data are carefully considered by the USGA's Compensation Committee to ensure that compensation is reasonable and appropriate. An external consultant prepared an "Executive Cash Compensation Update" (Intermediate Sanctions) report dated November 9, 2012. This report is used to make compensation decisions for USGA executives. Substantiation of the deliberation and decision of the compensation committee is maintained in the meeting minutes. In addition, employees of the USGA undergo a thorough evaluation process 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. See Schedule J, Part III response to Schedule J, Part I, Line 5 for detail.
Form 990, Part VI, Section B, Line 16b The USGA currently has no joint ventures, however, the USGA has a joint ventures policy to ensure that all potential arrangements are consistent with the organization's tax exempt status under IRC Section 501(c)(3). Specifically, the purpose of the policy is to set forth guidelines to help ensure that arrangements with for-profit entities will not jeopardize the USGA's tax exempt status.
Form 990, Part VI, Section C, Line 19 The USGA makes the following documents available to the public by providing them to GuideStar to post on their website at www.guidestar.org: IRS Letter of Determination; Federal Form 1023; Federal Form 990; Federal Form 990-T; audited financial statements. The USGA also makes its governing documents and conflict of interest policy available to the public "upon request" at its headquarters location in New Jersey, during normal business hours.
Form 990, Part 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 or assign a value to these non-cash donations. The amount reported on line 1g represents fair market value of donated practice range golf balls for USGA championships.
Form 990, Part IX, Line 11e Dentino provides advice only for the solicitation of memberships for the USGA Members Program.
Form 990, Part XI, Line 9 Effect of changes to unfunded postretirement benefit obligations of $1,198,784. On the audited financial statements, these expenses are recorded as an increase or (decrease) in net assets.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2014

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