Form990
Click to see attachment
Department of the TreasuryInternal 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 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public Inspection
A For the 2019 calendar year, or tax year beginning 01-01-2019 , and ending 12-31-2019
BCheck if applicable:
CName of organization
United States Golf Association
 
% MARK LOFTUS
Doing business as
USGA
 
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
Liberty Corner, NJ07938
D Employer identification number

13-1427105
E Telephone number

G Gross receipts $ 511,882,544
F Name and address of principal officer:
Michael Davis
77 Liberty Corner Road
Liberty Corner,NJ07938
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 is a nonprofit organization guided by its mission to champion and advance the game of golf. (CONTINUES ON SCHEDULE O)
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 2019 (Part V, line 2a) ...... 5 485
6 Total number of volunteers (estimate if necessary) ............. 6 12,505
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 1,779,408
b Net unrelated business taxable income from Form 990-T, line 39 ......... 7b 907,531
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 2,552,093 29,148,285
9 Program service revenue (Part VIII, line 2g) ......... 1,304,886 177,810,407
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 918,241 19,478,597
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) -17,914 4,552,586
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 4,757,306 230,989,875
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 0 6,638,554
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) 4,181,248 55,938,694
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 171,238
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet1,458,531    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 5,368,910 136,963,941
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 9,550,158 199,712,427
19 Revenue less expenses. Subtract line 18 from line 12....... -4,792,852 31,277,448
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 454,909,222 509,493,063
21 Total liabilities (Part X, line 26)............. 136,781,123 124,262,947
22 Net assets or fund balances. Subtract line 21 from line 20..... 318,128,099 385,230,116
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
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Signature of officer Date
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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 (2019)
Form 990 (2019)
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 champions and advances the game of golf. It serves millions of golfers and thousands of golf courses both within the United States and around the world through programs and services that promote a thriving, welcoming and sustainable game.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 107,283,533 including grants of $ 41,454 ) (Revenue $ 150,106,827 )
SEE SCHEDULE O
4b (Code:   ) (Expenses $ 47,046,530 including grants of $ 4,000,644 ) (Revenue $ 24,087,313 )
SEE SCHEDULE O
4c (Code:   ) (Expenses $ 13,252,826 including grants of $ 47,904 ) (Revenue $ 1,105,697 )
SEE SCHEDULE O
(Code:   ) (Expenses $ 13,985,691 including grants of $ 2,548,552 ) (Revenue $ 2,941,274 )
SEE SCHEDULE O
4d Other program services (Describe in Schedule O.)
(Expenses $ 13,985,691 including grants of $ 2,548,552 ) (Revenue $ 2,941,274 )
4e Total program service expensesMediumBullet181,568,580
Form 990 (2019)
Form 990 (2019)
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 IClick to see attachment.........................
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 IIClick to see attachment....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick 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 IVClick to see attachment..............
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
 
No
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 VIIIClick to see attachment.......
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 IXClick to see attachment............
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 XIIClick to see attachment......................
12a
 
No
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
Yes
 
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 IV.....Click 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...Click to see attachment
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............ Click to see attachment
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...................Click to see attachment
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
 
 
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
 
Form 990 (2019)
Form 990 (2019)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
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........Click to see attachment
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...............Click to see attachment
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
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
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
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 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) 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, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in lines 28a or 28b? 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............Click to see attachment
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.........................Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
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............. Click to see attachment
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 VIClick to see attachment
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
 
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
624
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
 
Form 990 (2019)
Form 990 (2019)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
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
485
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: MediumBulletVI , CJ
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
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
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
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see instructions and file Form 4720, Schedule N.
15
Yes
 
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
Form 990 (2019)
Form 990 (2019)
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
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filedMediumBullet
AL , AK , AZ , AR , CA , CO , CT , DE , DC , FL , GA , HI , ID , IL , IN , IA , KS , KY , LA , ME , MD , MA , MI , MN , NE , NV , NH , NJ , NM , NY , NC , ND , OH , OK , OR , PA , PR , RI , SC , SD , TN , TX , UT , VT , VA , WA , WV , WI , WY
18
Section 6104 requires an organization to make its Form 1023 (or 1024-A 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:
MediumBulletMARK LOFTUS77 LIBERTY CORNER ROAD   Liberty Corner,NJ07938 (908) 234-2300
Form 990 (2019)
Form 990 (2019)
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.

See instructions for the order in which to list the persons above.
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) Michael Davis......................................................................
CEO
 60.0
.................
0.0 		    X       1,129,358 0 24,245
(2) John Bodenhamer......................................................................
Senior Managing Director
 60.0
.................
0.0 		      X     630,248 0 72,512
(3) Steven Schloss......................................................................
Chief People Officer
 60.0
.................
0.0 		      X     567,483 0 65,043
(4) Randon Jerris......................................................................
Senior Managing Director
 60.0
.................
0.0 		      X     539,457 0 66,876
(5) Susan Pikitch......................................................................
CFO
 60.0
.................
0.0 		    X       522,995 0 59,525
(6) Michael Butz......................................................................
Senior Managing Director
 40.0
.................
0.0 		      X     554,202 0 22,532
(7) Christopher Fraser......................................................................
Secretary and CLO
 60.0
.................
0.0 		    X       490,431 0 66,415
(8) Reginald Jones Jr......................................................................
Managing Director, U.S. Open
 50.0
.................
0.0 		        X   393,863 0 52,128
(9) Navindra Singh......................................................................
Chief Commercial Officer
 50.0
.................
0.0 		        X   388,680 0 54,944
(10) Thomas Pagel......................................................................
Senior Managing Director
 60.0
.................
0.0 		      X     378,262 0 48,537
(11) Craig Annis......................................................................
Chief Brand Officer
 50.0
.................
0.0 		        X   351,018 0 56,110
(12) Mary Lopuszynski......................................................................
Managing Director, Merchandise
 50.0
.................
0.0 		        X   359,142 0 35,805
(13) Anthony Greco......................................................................
Head of Field Services, RA
 50.0
.................
0.0 		        X   325,518 0 53,664
(14) Mark E Newell......................................................................
Exe. Com. Member and President
 30.0
.................
0.0 		X   X       0 0 0
(15) Martha Lang......................................................................
Exe. Com. Member and Secretary
 10.0
.................
0.0 		X   X       0 0 0
(16) Thomas I Barkin......................................................................
Exe. Com. Member and Treasurer
 10.0
.................
0.0 		X   X       0 0 0
(17) Tony Anderson as of 2......................................................................
Executive Committee Member
 10.0
.................
0.0 		X           0 0 0
Form 990 (2019)
Form 990 (2019)
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) J Michael Bailey........................................................................
Executive Committee Member
 10.0
.......................0.0 		X           0 0 0
(19) Stephen E Beebe........................................................................
Executive Committee Member
 10.0
.......................0.0 		X           0 0 0
(20) Paul G Brown........................................................................
Executive Committee Member
 10.0
.......................0.0 		X           0 0 0
(21) J Stuart Francis........................................................................
Executive Committee Member
 10.0
.......................0.0 		X           0 0 0
(22) Kendra Graham........................................................................
Executive Committee Member
 10.0
.......................0.0 		X           0 0 0
(23) Robert D Kain........................................................................
Executive Committee Member
 10.0
.......................0.0 		X           0 0 0
(24) Deborah Majoras as of........................................................................
Executive Committee Member
 10.0
.......................0.0 		X           0 0 0
(25) Fred Perpall as of 2........................................................................
Executive Committee Member
 10.0
.......................0.0 		X           0 0 0
(26) Nick Price........................................................................
Executive Committee Member
 10.0
.......................0.0 		X           0 0 0
(27) Sharon Ritchey........................................................................
Executive Committee Member
 10.0
.......................0.0 		X           0 0 0
(28) William B Siart........................................................................
Executive Committee Member
 10.0
.......................0.0 		X           0 0 0
(29) Mark P Reinemann thru........................................................................
Exec. comm. member & secretary
 10.0
.......................0.0 		X   X       0 0 0
(30) Gregory B Morrison th........................................................................
Executive Committee Member
 10.0
.......................0.0 		X           0 0 0
(31) Clifford J Shabaz thr........................................................................
Executive Committee Member
 10.0
.......................0.0 		X           0 0 0
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)...........MediumBullet 6,630,657 0 678,336
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet150
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
GOLF GENIUS SOFTWARE LLC,
PO BOX 425
EXTON,PA19341 		it software 5,593,040
MICROSOFT CORP,
1950 NORTH STEMMONS FWY SUITE 5010
DALLAS,TX75207 		IT SOFTWARE 2,354,861
SMT,
3511 university drive
DURHAM,NC27707 		SCORING SERVICES 2,025,978
OMNIGON COMMUNICATIONS LLC,
1261 BROADWAY SUITE 200
NEW YORK,NY10005 		IT Services 1,923,222
MEDIASMITH INC,
436 14th street suite 1300
OAKLAND,CA94612 		TICKET ADV SERVICES 1,889,200
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet127
Form 990 (2019)
Form 990 (2019)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b 10,976,792
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 18,171,493
g Noncash contributions included in lines 1a - 1f:$ 1g 371,527
h Total. Add lines 1a-1f.......MediumBullet 29,148,285
Program Service RevenueAmt Business Code
2a CHAMPIONSHIPS 711300 150,106,827 150,106,827 0 0
b GOLFER ENGAGEMENT 711300 24,087,313 24,087,313 0 0
c GOVERNANCE 711300 1,105,697 1,105,697 0 0
d OTHER 711300 2,510,570 1,505,162 1,005,408 0
e
f All other program service revenue.        
g Total. Add lines 2a–2f .....MediumBullet 177,810,407
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ......MediumBullet 8,315,292   600,000 7,715,292
4 Income from investment of tax-exempt bond proceedsMediumBullet 0      
5 Royalties...........MediumBullet 3,947,882     3,947,882
(ii) Personal (i) Real
6a Gross rents   4,000 6a
b Less: rental expenses     6b
c Rental income or (loss) 0 4,000 6c
d Net rental income or (loss).......MediumBullet 4,000   4,000  
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory 9,431 291,230,066 7a
b Less: cost or other basis and sales expenses   280,076,192 7b
c Gain or (loss) 9,431 11,153,874 7c
d Net gain or (loss).........MediumBullet 11,163,305     11,163,305
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a 0
b Less: direct expenses ... 8b 0
c Net income or (loss) from fundraising events..MediumBullet 0    
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a 0
b Less: direct expenses ... 9b 0
c Net income or (loss) from gaming activities..MediumBullet 0      
10a Gross sales of inventory, less
returns and allowances ..
10a 1,417,181
b Less: cost of goods sold .. 10b 816,477
c Net income or (loss) from sales of inventory..MediumBullet 600,704 430,704 170,000  
Business Code Miscellaneous Revenue
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 0
12 Total revenue. See instructions.....MediumBullet 230,989,875 177,235,703 1,779,408 22,826,479
Form 990 (2019)
Form 990 (2019)
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 .... 6,614,554 6,614,554
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 0  
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. ............. 24,000 24,000
4 Benefits paid to or for members ....... 0  
5 Compensation of current officers, directors, trustees, and key employees ........... 7,392,839 6,177,793 1,215,046  
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      
7 Other salaries and wages........ 48,545,855 43,667,157 3,912,122 966,576
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 0      
9 Other employee benefits ....... 0      
10 Payroll taxes ........... 0      
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 511,655 64,811 446,844  
c Accounting ........... 275,157   275,157  
d Lobbying ........... 0      
e Professional fundraising services. See Part IV, line 17 171,238 171,238
f Investment management fees ...... 1,038,397   1,038,397  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 23,879,974 21,454,378 2,194,271 231,325
12 Advertising and promotion .... 6,802,131 6,802,131    
13 Office expenses ....... 6,787,992 6,610,541 173,369 4,082
14 Information technology ...... 16,342,676 14,470,665 1,871,941 70
15 Royalties .. 0      
16 Occupancy ........... 1,193,528 762,556 427,497 3,475
17 Travel ............ 9,403,658 8,723,499 608,238 71,921
18 Payments of travel or entertainment expenses for any federal, state, or local public officials . 0      
19 Conferences, conventions, and meetings .... 0      
20 Interest ........... 1,038,612   1,038,612  
21 Payments to affiliates ....... 0      
22 Depreciation, depletion, and amortization .. 5,707,175 3,350,492 2,356,683  
23 Insurance ... 1,960,670 1,795,447 165,223  
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 PRIZE MONEY 23,000,000 23,000,000 0 0
b OUTSIDE SERVICES 22,261,752 22,247,003 14,749 0
c POSTAGE AND FREIGHT 2,650,026 2,633,016 7,166 9,844
d OTHER SUPPORT 830,500 830,500 0 0
e All other expenses 13,280,038 12,340,037 940,001  
25 Total functional expenses. Add lines 1 through 24e 199,712,427 181,568,580 16,685,316 1,458,531
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 (2019)
Form 990 (2019)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 94,409 1 130,795
2 Savings and temporary cash investments ......... 7,726,957 2 11,100,874
3 Pledges and grants receivable, net ...... 0 3 0
4 Accounts receivable, net ............. 12,590,985 4 6,823,916
5 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
0 6 0
7 Notes and loans receivable, net ........... 0 7 0
8 Inventories for sale or use ............ 1,239,973 8 883,406
9 Prepaid expenses and deferred charges ...... 14,300,456 9 14,445,296
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 122,920,881
b Less: accumulated depreciation 10b 41,678,632 91,379,949 10c 81,242,249
11 Investments—publicly traded securities . 275,099,266 11 331,455,142
12 Investments—other securities. See Part IV, line 11 ..... 52,477,227 12 63,411,385
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 33)... 454,909,222 16 509,493,063
Liabilities 17 Accounts payable and accrued expenses ..... 16,289,468 17 12,640,532
18 Grants payable ... 0 18 0
19 Deferred revenue ......... 45,861,213 19 30,178,217
20 Tax-exempt bond liabilities ......... 44,570,925 20 44,588,259
21 Escrow or custodial account liability. Complete Part IV of Schedule D 0 21 0
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 0 23 0
24 Unsecured notes and loans payable to unrelated third parties .. 0 24 0
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 30,059,517 25 36,855,939
26 Total liabilities. Add lines 17 through 25.. 136,781,123 26 124,262,947
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here MediumBullet and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 315,903,099 27 383,618,477
28 Net assets with donor restrictions ........... 2,225,000 28 1,611,639
Organizations that do not follow FASB ASC 958, check here MediumBullet and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 318,128,099 32 385,230,116
33 Total liabilities and net assets/fund balances ........ 454,909,222 33 509,493,063
Form 990 (2019)
Form 990 (2019)
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
230,989,875
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
199,712,427
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
31,277,448
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
318,128,099
5
Net unrealized gains (losses) on investments ...............
5
41,275,238
6
Donated services and use of facilities .................
6
4,267,970
7
Investment expenses .....................
7
2,408,000
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-12,126,639
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
385,230,116
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 (2019)
Form 990 (2019)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
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 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
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 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
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- 10 above (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 990-EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
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 failed 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) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..            
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) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (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) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 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) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . 25,449,101 25,455,357 25,029,706 2,802,675 29,148,285 107,885,124
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 171,406,341 161,910,476 176,754,853 4,243,199 177,810,407 692,125,276
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....           0
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...           0
5 The value of services or facilities furnished by a governmental unit to the organization without charge           0
6 Total. Add lines 1 through 5 196,855,442 187,365,833 201,784,559 7,045,874 206,958,692 800,010,400
7a Amounts included on lines 1, 2, and 3 received from disqualified persons 12,331,386 9,732,566 17,462,597 426,692 18,246,598 58,199,839
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. 82,518,058 87,033,369 90,899,966 0 95,079,184 355,530,577
c Add lines 7a and 7b.. 94,849,444 96,765,935 108,362,563 426,692 113,325,782 413,730,416
8 Public support. (Subtract line 7c from line 6.) 386,279,984
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total
9 Amounts from line 6... 196,855,442 187,365,833 201,784,559 7,045,874 206,958,692 800,010,400
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 18,219,523 12,724,662 14,057,868 3,163,462 12,267,174 60,432,689
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. 566,474 511,035 541,890 0 170,000 1,789,399
c Add lines 10a and 10b. 18,785,997 13,235,697 14,599,758 3,163,462 12,437,174 62,222,088
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.           0
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..           0
13 Total support. (Add lines 9, 10c, 11, and 12.).. 215,641,439 200,601,530 216,384,317 10,209,336 219,395,866 862,232,488
14
Section C. Computation of Public Support Percentage
15
15
44.800 %
16
16
46.840 %
Section D. Computation of Investment Income Percentage
17
17
7.216 %
18
18
8.190 %
19a
b
20
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d 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 12a or 12b 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 (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) 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 section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .
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 I of Schedule L (Form 990 or 990-EZ).
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 9a) 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 9a) 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 section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b 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
 
 
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
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
 
 
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, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) 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) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
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
Schedule A (Form 990 or 990-EZ) 2019

Schedule A (Form 990 or 990-EZ) 2019
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
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 2019 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-2019 		(iii)
Distributable
Amount for 2019
1 Distributable amount for 2019 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2019:
a From 2014.......  
b From 2015.......  
c From 2016.......  
d From 2017.......  
e From 2018.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2019 distributable amount  
i Carryover from 2014 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.  
4Distributions for 2019 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2019 distributable amount  
c Remainder. Subtract lines 4a and 4b from 4.  
5 Remaining underdistributions for years prior to
2019, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions.		  
6 Remaining underdistributions for 2019. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions.		  
7 Excess distributions carryover to 2020. Add lines
3j and 4c.		  
8 Breakdown of line 7:
a Excess from 2015.....  
b Excess from 2016.....  
c Excess from 2017.....  
d Excess from 2018.....  
e Excess from 2019.....  
Schedule A (Form 990 or 990-EZ) (2019)

Schedule A (Form 990 or 990-EZ) 2019
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, PART III, LINE 16 The public support percentage for 2018 was corrected to reflect amounts received from disqualified persons and amounts from other than disqualifed persons exceeding 1% of the amount of line 13 for the tax years 2014 through 2018.
Schedule A (Form 990 or 990-EZ) 2019


Additional Data


Software ID:  
Software Version:  
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 Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
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 isn't covered by the General Rule and/or the Special Rules doesn't 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 doesn't 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) (2019)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019) Page 2
Name of organization
United States Golf Association
  		Employer identification number
13-1427105
Part I
Contributors
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) (2019)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019)
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) (2019)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019)
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) (2019)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
SchDMd Bullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
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" on 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" on 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 7/25/06, 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, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, 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" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB 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 FASB 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 on 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 FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2019

Schedule D (Form 990) 2019
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" on 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" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Term endowment SchDMd Bullet  
The percentages on 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)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 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" on 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 12,049,544 12,049,544
b Buildings .... 0 94,531,008 31,054,427 63,473,581
c Leasehold improvements 0 51,982 12,095 39,887
d Equipment .... 0 11,457,393 9,100,157 2,357,236
e Other ..... 0 4,830,953 1,508,952 3,322,001
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet 81,242,249
Schedule D (Form 990) 2019

Schedule D (Form 990) 2019
Page 3
Part VII
Investments—Other Securities.
Complete if the organization answered "Yes" on 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) SELECT EQUITY		 11,084,330 F

(B) PRIVATE EQUITY		 6,410,312 F

(C) HEDGE FUNDS		 45,916,743 F
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 63,411,385
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' on 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
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
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' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
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' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes 0
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 36,855,939
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) 2019

Schedule D (Form 990) 2019
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 270,925,000
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 41,275,238
b Donated services and use of facilities ......... 2b 4,267,970
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d 2,408,000
e Add lines 2a through 2d ..................... 2e 47,951,208
3 Subtract line 2e from line 1.................. 3 222,973,792
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 -12,063,218
b Other (Describe in Part XIII.) ........... 4b 20,079,301
c Add lines 4a and 4b.................... 4c 8,016,083
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 230,989,875
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 200,105,000
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d 3,839,573
e Add lines 2a through 2d.................... 2e 3,839,573
3 Subtract line 2e from line 1................... 3 196,265,427
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 2,408,000
b Other (Describe in Part XIII.) ............ 4b 1,039,000
c Add lines 4a and 4b..................... 4c 3,447,000
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 199,712,427
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 GRAPHICS, BOOKS AND GOLF MEMORABILIA. THE COLLECTION IS HELD FOR PUBLIC EXHIBITION, EDUCATION AND RESEARCH. NO VALUE IS ASSIGNED TO THE COLLECTION IN THE STATEMENTS OF FINANCIAL POSITION.
SCHEDULE D, PART III, LINE 4 THE USGA MUSEUM MAINTAINS THE WORLD'S LARGEST AND MOST COMPLETE COLLECTION OF GOLF HISTORY. BY COLLECTING, PRESERVING AND INTERPRETING THE HISTORICAL DEVELOPMENTS OF THE GAME IN THE UNITED STATES, WITH AN EMPHASIS ON THE USGA AND ITS CHAMPIONSHIPS, THE MUSEUM PROMOTES A GREATER UNDERSTANDING OF GOLF'S CULTURAL SIGNIFICANCE FOR A WORLDWIDE AUDIENCE. THE MUSEUM SPONSORS A RICH ARRAY OF PROGRAMS DESIGNED TO EDUCATE AND INSPIRE THE PUBLIC ABOUT THE HISTORY OF GOLF AND THE USGA'S ROLE IN THE GAME'S DEVELOPMENT. THE MUSEUM OFFERS A WIDE VARIETY OF PROGRAMMING TO SUIT AUDIENCES OF ALL AGES. ARTIFACTS FROM THE COLLECTION TRAVEL ACROSS THE COUNTRY, AS WELL AS INTERNATIONALLY, TO USGA CHAMPIONSHIP SITES, MEMBER CLUBS, AND NATIONAL AND LOCAL MUSEUMS AND LIBRARIES. A COMPREHENSIVE ONLINE PORTAL ENABLES PHOTOS, VIDEOS AND OTHER HISTORICAL CONTENT TO BE SHARED WITH A WORLDWIDE AUDIENCE AND USED FOR EDUCATIONAL PURPOSES.
SCHEDULE D, PART X, LINE 2 THE USGA IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(a) OF THE INTERNAL REVENUE CODE (THE "CODE") as an organization described in section 501(c)(3), except for any income derived from unrelated business activity, which the USGA has and estimates a tax due from such of $200,00 for the year. In addition, the USGA has been determined by the Internal Revenue Service ("IRS") not to be a "private foundation" within the meaning of section 509(a) of the code. The USGA has filed for and subsequently received income tax exemptions as well as filed both IRS forms 990 and 990-T in the jurisdiction where it is required to do so. The USGA believes it is no longer subject to income tax examinations for the fiscal years prior to 2016. The USGA has not taken an unsubstantiated tax position that would require provision of a liability under Accounting Standards Codification ("ASC") 740, Income taxes.
SCHEDULE D, PART XI, LINE 2D Investment performance allocated to $ 2,408,000 fund strategic initiative
SCHEDULE D, PART XI, LINE 4B INVESTMENT INCOME per part VIII, line 3 $ 8,315,292 Realized gains PER PART VIII $ 11,764,009 _____________ $ 20,079,301 ON THE AUDITED FINANCIAL STATEMENTS, THE NET FIGURE IS RECORDED AS AN INCREASE OR (DECREASE) IN NET ASSETS.
SCHEDULE D, PART XII, LINE 2d Cost of Goods Sold $ 1,430,411 Investment performance allocated to $ 2,408,000 fund strategic initiative Misc. Adjustment $ 1,162 _____________ $ 3,839,573
SCHEDULE D, PART XII, LINE 4b Interest Expense $ 1,039,000
Schedule D (Form 990) 2019


Additional Data


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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 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
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" on 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 the region (d) Activities conducted in region (by type) (such as, 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 the region		 (f) Total expenditures
for and investments
in the region
North America     Program Services Distance Insight Proj 66,000
North America     Program Services Course Consulting Svc 8,674
North America     Program Services Latin America Amateur 4,062
North America     Program Services WHS HOC workshops 7,482
North America     Program Services Turf Conference 2,424
North America     Program Services Men's Canadian Amateur 1,346
North America     Program Services LPGA Canadian Open 913
North America     Program Services RBC Canadian Open 1,836
North America     Program Services R&A Distance Insights 1,129
North America     Program Services Rules Abaco Classic 2,461
North America     Grantmaking PJ Boatwring grant 24,000
Central America and the Caribbean     Program Services Latin America Amateur 5,964
Central America and the Caribbean     Program Services WHB Meeting LAAC 2,414
East Asia and the Pacific     Program Services Course Consulting Svc 10,728
East Asia and the Pacific     Program Services Symposium 61,094
East Asia and the Pacific     Program Services USWO Lee6 Korea Tour 8,153
East Asia and the Pacific     Program Services WATC Fall site 19,320
East Asia and the Pacific     Program Services World Amateur Team 7,995
East Asia and the Pacific     Program Services Presidents Cup 711
East Asia and the Pacific     Program Services Int'l qualifying 204,637
East Asia and the Pacific     Program Services WHS Workshop 15,984
East Asia and the Pacific     Program Services USWOV Victory 891
East Asia and the Pacific     Program Services FOX/Sportel 12,658
Europe (Including Iceland and Greenland)     Program Services WAGR meetings 174,528
Europe (Including Iceland and Greenland)     Program Services Official Golf World 137,654
Europe (Including Iceland and Greenland)     Program Services Walker Cup Team Travel 58,585
Europe (Including Iceland and Greenland)     Program Services WHRT meetings 3,157
Europe (Including Iceland and Greenland)     Program Services WHS meetings 4,773
Europe (Including Iceland and Greenland)     Program Services WATC site visit 4,443
Europe (Including Iceland and Greenland)     Program Services Distance Insights meet 14,588
Europe (Including Iceland and Greenland)     Program Services WHS HOC Board meetings 23,654
Europe (Including Iceland and Greenland)     Program Services OWGR meetings 670
Europe (Including Iceland and Greenland)     Program Services UK media rights meet 3,823
Europe (Including Iceland and Greenland)     Program Services R&A Open 756
Europe (Including Iceland and Greenland)     Program Services BTME conference 2,915
Europe (Including Iceland and Greenland)     Program Services Library acquisitions 4,597
Europe (Including Iceland and Greenland)     Program Services Trophy replacement 48,915
Europe (Including Iceland and Greenland)     Program Services Curtis Cup site visit 9,066
Europe (Including Iceland and Greenland)     Program Services Int'l qualifying 51,715
Europe (Including Iceland and Greenland)     Program Services Women's British Open 32,988
Europe (Including Iceland and Greenland)     Program Services WHRT meetings 1,769
Europe (Including Iceland and Greenland)     Program Services Rolex Trophy 17,468
Europe (Including Iceland and Greenland)     Program Services Europen Turfgrass Conf 416
Europe (Including Iceland and Greenland)     Program Services Joint Staff JESC meet 1,550
Europe (Including Iceland and Greenland)     Program Services Walker Cup 83,663
Europe (Including Iceland and Greenland)     Program Services Walker/Solheim 9,733
Europe (Including Iceland and Greenland)     Program Services Rolex Rankings 1,485
Europe (Including Iceland and Greenland)     Program Services BIGGA Conference 896
Europe (Including Iceland and Greenland)     Program Services USWO Qualifier 742
Europe (Including Iceland and Greenland)     Program Services R&A Q2 Distance 11,632
Europe (Including Iceland and Greenland)     Program Services Kingsbarns Workshop 5,786
Europe (Including Iceland and Greenland)     Program Services JESC JRC meeting 1,913
Europe (Including Iceland and Greenland)     Program Services WHA/WHB meeting 528
Europe (Including Iceland and Greenland)     Program Services Budapest WHS 1,120
Europe (Including Iceland and Greenland)     Program Services JESC meetings 16,896
Middle East and North Africa     Program Services WSC Summit 5,354
North America     Program Services WHS Seminars 4,868
Sub-Saharan Africa     Program Services WHS Workshop 8,425
Central America and the Caribbean     Investments N/A 38,049,094
3a Sub-total ....     228,000
b Total from continuation sheets to Part I ...     39,043,041
c Totals (add lines 3a and 3b)     39,271,041
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2019
Schedule F (Form 990) 2019
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
Central America and the Caribbean Internship 12,000   0    
Central America and the Caribbean Internship 12,000   0    
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
2
3 Enter total number of other organizations or entities .......................MediumBullet
0
Schedule F (Form 990) 2019
Schedule F (Form 990) 2019Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on 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
noncash
assistance 		(g) Description
of noncash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2019
Schedule F (Form 990) 2019
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 separately 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; don't 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 separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2019
Schedule F (Form 990) 2019
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 a limited number of grants to organizations outside the United States, and such cases typically provide assistance in times of need or crisis. Such grants are approved by the executive committee, and/or sub-committee. Staff monitors the use of 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. Unspent funds must be returned to the USGA.
Schedule F, Part I, line 3 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. IN ADDITION, UNITED STATES GOLD ASSOCIATION INVESTS IN DOMESTIC AND FOREIGN INVESTMENT VEHICLES THAT MAY OWN AN INTEREST IN A FOREIGN CORPORATION, PASSIVE FOREIGN INVESTMENT COMPANY, OR FOREIGN PARTNERSHIP. NEVERTHELESS, UNITED STATES GOLF ASSOCIATIONS ACTIVITIES MAY NOT REACH THE THRESHOLDS REQUIRED FOR FILING THE FORMS 926, 5471, 8621 OR 8865. TO THE EXTENT SUCH A FORM WAS COMPLETED, IT HAS BEEN FILED WITH USGA'S FORM 990-T.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2019
Additional Data


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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" on 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 arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
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" on 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 10 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
Marts Lundy
1200 wall street west
5th floor
lyndhurst, NJ07071 		fundraising consulting   No 0 171,238 -171,238
             
             
             
             
             
             
             
             
             
Total . . . . . . . . . . . . . . . . . . . . right arrow 0 171,238 -171,238
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 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2019
Schedule G (Form 990 or 990-EZ) 2019
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on 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.









VerticalRevenue
(a) Event #1

 
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))

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" on 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
Noncash 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) 2019
Schedule G (Form 990 or 990-EZ) 2019
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 activity 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 The USGA Members Program collects dues, a portion of which is recognized as contributions. Marts & Lundy Marketing provides advice only with respect to marketing strategies and the design of membership solicitations for the USGA members Program.
Schedule G, Part I, line 2b(iv) Marts & Lundy provides advice only for the solicitation of memberships for the USGA members program. Gross receipts specifically attributable to their advice cannot be calculated. Therefore, no gross receipts have been reported. Marts & Lundy are used for consulting but do not fundraise on behalf of the USGA.
Schedule G (Form 990 or 990-EZ) 2019
Additional Data


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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," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
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" on 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
noncash assistance		 (h) Purpose of grant
or assistance
(1) Audubon International
120 Defreest Drive
Troy,NY12180 		14-1698061 501(c)(3) 10,000 0     Turfgrass
(2) California State Polytechnic University Pomona
3801 West Temple Avenue Building 5
Pomona,CA91768 		95-2417645 501(c)(3) 12,667 0     Turfgrass
(3) The Environmental Institute for Golf
1421 Research Park Drive
Lawrence,KS66049 		59-0994338 501(c)(3) 349,000 0     Turfgrass
(4) Florida Golf Course Superintendents Association
PO Box 65
Jensen Beach,FL34958 		91-1931709 501(c)(3) 15,000 0     Turfgrass
(5) Kansas State University
3609 Throckmorton Hall
Manhattan,KS66506 		48-0771751 501(c)(3) 104,678 0     Turfgrass
(6) Loyola University of Chicago
1032 W Sheridan Rd
Chicago,IL60660 		36-1408475 501(c)(3) 26,042 0     Turfgrass
(7) National Turfgrass Evaluation Program
BARC West Building 005 Room 307
Beltsville,MD20705 		32-0218619 501(c)(3) 115,000 0     Turfgrass
(8) National Turfgrass Federation
BARC West Building 001 Room 245
Beltsville,MD20705 		32-0218619 501(c)(6) 22,000 0     Turfgrass
(9) New Mexico State University
MCS RAS PO Box 30002
Las Cruces,NM880038002 		85-6000401 Gov. 24,661 0     Turfgrass
(10) North Carolina State University
Box 7214 2701 Sullivan Drive
Raleigh,NC276957214 		56-6000756 Gov. 48,200 0     Turfgrass
(11) North Dakota State University
NDSU Dept 3130 PO Box 6050
Fargo,ND581086050 		45-6002439 Gov. 7,206 0     Turfgrass
(12) Oklahoma State University
241 Ag Hall
Stillwater,OK74076 		73-1383996 Gov. 176,116 0     Turfgrass
(13) Oregon State University
312 Kerr Admin Building
Corvallis,OR973391086 		48-1278540 Gov. 40,000 0     Turfgrass
(14) The Pennsylvania State University
227 West Beaver Avenue Suite 401
State College,PA168014819 		24-6000376 501(c)(3) 44,320 0     Turfgrass
(15) Purdue University1
23510 Network Place
Chicago,IL606731235 		35-6002041 501(c)(3) 20,540 0     Turfgrass
(16) Purdue University
625 Agriculture Mall Drive
West Lafayette,IN47907 		22-6001086 501(c)(3) 19,922 0     Turfgrass
(17) Regents of the University of Minnesota
NW 5957 PO Box 1450
Minneapolis,MN554855957 		41-6007513 501(c)(3) 268,408 0     Turfgrass
(18) Rutgers University
Foran Hall Box 231
New Brunswick,NJ08903 		22-6001086 501(c)(3) 189,163 0     Turfgrass
(19) Texas A&M University
400 Harvey Mitchell Parkway South
College Station,TX778454375 		74-6000541 501(c)(3) 118,116 0     Turfgrass
(20) Texas A&M University1
2474 TAMU 370 Olsen Blvd
College Station,TX778432147 		74-1238434 501(c)(3) 32,825 0     Turfgrass
(21) Texas Tech University
Office of Research Accounting Box
Lubbock,TX79109 		75-6002622 501(c)(3) 39,880 0     Turfgrass
(22) University of Arizona
PO Box 3520
Tucson,AZ857223520 		86-6004791 Gov. 17,000 0     Turfgrass
(23) University of Arkansas
AFLS 219 University of Arkansas
Fayetteville,AR72701 		71-6003252 501(c)(3) 44,714 0     Turfgrass
(24) University of California-Davis
PO Box 989062
West Sacramento,CA957989062 		94-6036494 501(c)(3) 15,000 0     Turfgrass
(25) University of California-Riverside
PO Box 3055
Manhattan Beach,CA90266 		45-2709093 501(c)(3) 76,095 0     Turfgrass
(26) University of Connecticut
438 Whitney Road Ext Unit 1133
Storrs,CT062691133 		06-0772160 501(c)(3) 30,000 0     Turfgrass
(27) University of Florida
33 Tigert Hall PO Box 113001
Gainesville,FL326113001 		59-6002052 501(c)(3) 34,800 0     Turfgrass
(28) University of Georgia-Tifton Campus
2360 Rainwater Rd
Tifton,GA31793 		58-6001998 501(c)(3) 9,500 0     Turfgrass
(29) University of Massachusetts
70 Butterfield Terrace Research Ad
Amherst,MA010039242 		04-3167352 501(c)(1) 55,478 0     Turfgrass
(30) University of Minnesota
NW 5957 PO Box 1450
Minneapolis,MN554555957 		41-6007513 170(a)(1) 77,849 0     Turfgrass
(31) University of Nebraska Lincoln
312 N 14th Street Alexander West
Lincoln,NE685880430 		47-0049123 501(c)(3) 142,240 0     Turfgrass
(32) University of Nevada Las Vegas
4505 Maryland Parkway
Las Vegas,NV891541055 		88-6000024 501(c)(3) 39,997 0     Turfgrass
(33) University of Rhode Island
70 Lower College Road
Kingston,RI02881 		06-0772160 501(c)(3) 10,000 0     Turfgrass
(34) University of Tennessee
103 Morgan Hall 2621 Morgan Circle
Knoxville,TN379964506 		62-6001636 512(b)(9) 39,440 0     Turfgrass
(35) University of Wisconsin
21 N Park Street Suite 6401
Madison,WI537151218 		39-6006492 501(c)(3) 72,236 0     Turfgrass
(36) USDA-FRRL
800 Buchanan Street
Albany,CA94710 		72-0564834 Gov. 45,000 0     Turfgrass
(37) Utah State University
PO Box 410027
Salt Lake City,UT841410027 		87-6000528 501(c)(3) 29,987 0     Turfgrass
(38) Virginia Tech
North End Center Suite 4200 300 T
Blacksburg,VA24061 		73-6017987 501(c)(3) 30,000 0     Turfgrass
(39) Alabama Golf Association
3041 Lorna Road
Hoover,AL35216 		63-0809785 501(c)(3) 28,000 0     Internship
(40) Alaska Golf Association
401 W International Airport Road
Anchorage,AK99518 		92-0136766 501(c)(7) 12,000 0     Internship
(41) Arizona Golf Association
7600 E Redfield Road Suite 130
Scottsdale,AZ85260 		86-0214071 501(c)(4) 54,000 0     Internship
(42) Arkansas State Golf Association
3 Eagle Hill Court Suite B
Little Rock,AR72210 		71-0470120 501(c)(3) 24,000 0     Internship
(43) Carolinas Golf Association
140 Ridge Road
Southern Pines,NC28387 		56-0509290 501(c)(3) 36,000 0     Internship
(44) Chicago District Golf Association
11855 ARCHER AVENUE
Lemont,IL60439 		36-0898927 501(c)(4) 16,000 0     Internship
(45) Colorado Golf Association
5990 Greenwood Plaza Blvd Suite 10
Greenwood Village,CO801114749 		84-1248840 501(c)(3) 60,000 0     Internship
(46) Connecticut State Golf Association
35 Cold Spring Rd Suite 212
Rocky Hill,CT06067 		22-2587856 501(c)(6) 24,000 0     Internship
(47) Delaware State Golf Association
1319 Carruthers Lane Floor 2
Wilmington,DE19803 		51-6018790 501(c)(7) 18,000 0     Internship
(48) Florida State Golf Association
12630 Telecom Drive
Tampa,FL336370935 		59-2171378 501(c)(3) 44,000 0     Internship
(49) Georgia State Golf Association
121 Village Parkway Bldg 3
Marietta,GA30067 		58-1145042 501(c)(3) 24,000 0     Internship
(50) Golf Association of Michigan
39255 Country Club Drive Suite B-4
Farmington Hills,MI48331 		38-6105801 501(c)(6) 28,000 0     Internship
(51) Golf Association of Philadelphia
1974 Sproul Road Suite 400
Broomall,PA19008 		23-1303024 501(c)(7) 48,000 0     Internship
(52) Greater Cincinnati Golf Association
9200 Montgomery Road Suite 24B
Cincinnati,OH452427794 		31-6051373 501(c)(7) 20,000 0     Internship
(53) Hawaii State Golf Association
98025 Hekaha Street Building 2 Uni
Aiea,HI96701 		99-0238385 501(c)(7) 44,000 0     Internship
(54) Idaho Golf Association
PO Box 9958
Boise,ID837073958 		23-7024930 501(c)(7) 18,000 0     Internship
(55) Indiana Golf Association
PO Box 516
Franklin,IN46131 		35-2015534 501(c)(6) 24,000 0     Internship
(56) Iowa Golf Association
1605 N Ankeny Blvd Suite 210
Ankeny,IA50023 		42-1203480 501(c)(4) 24,000 0     Internship
(57) Kansas City Golf Association
8330 Melrose Drive
Lenexa,KS66214 		44-0642880 501(c)(4) 48,000 0     Internship
(58) Kentucky Golf Association
Golf House Kentucky 1116 Elmore Ju
Louisville,KY40245 		23-7150508 501(c)(6) 24,000 0     Internship
(59) Louisiana Golf Association
1003 Hugh Wallis Road S Suite A2
Lafayette,LA70508 		72-6035874 501(c)(4) 36,000 0     Internship
(60) Maine State Golf Association
58 Val Halla Road
Cumberland,ME04021 		01-0488811 501(c)(4) 20,000 0     Internship
(61) Maryland State Golf Association
10455 Falls Road
Lutherville,MD21093 		52-1326177 501(c)(3) 20,000 0     Internship
(62) Massachusetts Golf Association
300 Arnold Palmer Boulevard
Norton,MA02766 		04-2487562 501(c)(3) 73,334 0     Internship
(63) Metropolitan Amateur Golf Association
11724 Lackland Industrial Drive
St Louis,MO63146 		43-1631448 501(c)(4) 20,000 0     Internship
(64) Metropolitan Golf Association
49 Knollwood Road
Elmsford,NY10523 		13-4109121 501(c)(6) 66,000 0     Internship
(65) Miami Valley Golf Association
263 Regency Ridge Drive
Dayton,OH45459 		31-1437550 501(c)(4) 16,000 0     Internship
(66) Minnesota Golf Association
6550 York Ave So Suite 211
Edina,MN55435 		51-0152269 501(c)(6) 36,000 0     Internship
(67) Mississippi Golf Association
400 Clubhouse Drive
Pearl,MS39208 		63-0977191 501(c)(4) 24,000 0     Internship
(68) Missouri Golf Association
PO Box 104164
Jefferson City,MO65510 		43-1601005 501(c)(4) 20,000 0     Internship
(69) Montana State Golf Association
PO Box 4306
Helena,MT59604 		23-7025168 501(c)(3) 10,000 0     Internship
(70) Nebraska Golf Association
6618 South 118th Street
Omaha,NE68137 		23-7073030 501(c)(7) 30,000 0     Internship
(71) New Hampshire Golf Association
56 South State Street PO Box 2348
Concord,NH03301 		02-0361092 501(c)(6) 24,000 0     Internship
(72) New Jersey State Golf Association
3 Golf Drive Suite 206
Kenilworth,NJ07033 		22-6046575 501(c)(6) 24,000 0     Internship
(73) New York State Golf Association
4933 Jamesville Road
Jamesville,NY13078 		16-0866643 501(c)(4) 18,000 0     Internship
(74) North Dakota Golf Association
725 Riverwood Dr
Bismarck,ND58504 		45-6023238 501(c)(6) 12,000 0     Internship
(75) Northern California Golf Association
PO Box NCGA
Pebble Beach,CA93953 		94-1371594 501(c)(6) 72,000 0     Internship
(76) Northern Nevada Golf Association
PO Box 5607
Reno,NV89513 		94-3048863 501(c)(4) 12,000 0     Internship
(77) Northern Ohio Golf Association
One Golfview Lane
North Olmsted,OH44070 		34-0149890 501(c)(6) 24,000 0     Internship
(78) Ohio Golf Association
4354 Tuller Road
Dublin,OH43017 		31-1080373 501(c)(7) 12,000 0     Internship
(79) Oklahoma Golf Association
2800 Coltrane Place Suite 2
Edmond,OK73034 		26-0074714 501(c)(4) 12,000 0     Internship
(80) Oregon Golf Association
2840 Hazelnut Drive
Woodburn,OR97071 		23-2743830 501(c)(6) 36,000 0     Internship
(81) Puerto Rico Golf Association
Paradise Commercial Center Ave Mat
San Juan,PR00920 		66-0276473 N/A 6,000 0     Internship
(82) Rhode Island Golf Association
One Button Hole Drive Suite 2
Providence,RI02909 		22-2500471 501(c)(4) 16,000 0     Internship
(83) Rochester District Golf Association
2024 W Henrietta Rd Suite 5H
Rochester,NY14623 		16-1218400 501(c)(6) 6,000 0     Internship
(84) South Dakota Golf Association
2040 W Russell St
Sioux Falls,SD57104 		46-0310847 501(c)(4) 20,000 0     Internship
(85) Southern California Golf Association
3740 Cahuenga Blvd
Studio City,CA916043502 		95-1240720 501(c)(6) 48,000 0     Internship
(86) Southern Nevada Golf Association
8010 West Sahara Avenue Suite 160
Las Vegas,NV89117 		88-0134324 501(c)(4) 24,000 0     Internship
(87) Sun Country Amateur Golf Association
2316 Southern Blvd Suite D
Rio Rancho,NM87124 		85-0250912 501(c)(7) 24,000 0     Internship
(88) Tennessee Golf Association
400 Franklin Road
Franklin,TN37069 		62-1049477 501(c)(4) 24,000 0     Internship
(89) Texas Golf Association
16200 Addison Road Suite 150
Addison,TX75001 		75-0715222 501(c)(4) 72,000 0     Internship
(90) Toledo District Golf Association
5533 Southwyck Blvd Ste 204
Toledo,OH43614 		23-7430259 501(c)(4) 6,000 0     Internship
(91) Utah Golf Association
4444 S 700 E Suite 105
Salt Lake City,UT84107 		87-0271572 501(c)(7) 32,000 0     Internship
(92) Vermont Golf Association
145 Pine Haven Shores Road Suite 2
Shelburne,VT05482 		03-0289304 501(c)(7) 12,000 0     Internship
(93) Virginia State Golf Association
2400 Dovercourt Drive
Midlothian,VA23113 		54-0736931 501(c)(4) 30,000 0     Internship
(94) Washington State Golf Association
1010 South 336th Street Suite 310
Federal Way,WA98003 		91-1432298 501(c)(4) 24,000 0     Internship
(95) West Virginia Golf Association
2115 Charleston Town Center
Charleston,WV25389 		55-0592904 501(c)(4) 24,000 0     Internship
(96) Western Pennsylvania Golf Association
930 N Lincoln Ave
Pittsburgh,PA15233 		25-0992795 501(c)(6) 18,000 0     Internship
(97) Wisconsin State Golf Association
11350 W Theo Trecker Way
West Allis,WI53214 		39-1092159 501(c)(6) 20,000 0     Internship
(98) Wyoming State Golf Association
1779 Eagle Crest Court
Laramie,WY82072 		74-2445131 501(c)(4) 16,000 0     Internship
(99) American Junior Golf Association
1980 Sports Club Drive
Braselton,GA30517 		58-1433914 501(c)(3) 25,000 0     Junior
(100) Special Olympics North America
3712 Benson Drive Suite 102
Raleigh,NC27609 		52-0889518 501(c)(3) 35,000 0     Disabilities
(101) The LPGA Foundation Inc
100 International Golf Drive
Daytona Beach,FL321241082 		59-3085528 501(c)(3) 725,000 0     Junior
(102) World Golf Foundation
One World Place
St Augustine,FL32092 		59-2998925 501(c)(3) 745,143 0     Junior
(103) Masters Tournament Foundation
PO Box 2444
Augusta,GA30903 		27-4452110 501(c)(6) 823,654       Junior
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
44
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
59
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2019

Schedule I (Form 990) 2019
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on 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
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
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 programs that support juniors and golfers with disabilities throughout the United States. The USGA provides grants to state and regional associations to finance paid internships for those who are pursuing a career in golf administration. The USGA provides grants to colleges and universities to finance turfgrass research and environmental research that may benefit golf courses in reducing consumption such as water and managing costs related to labor and turf maintenance. In all cases, staff members monitor the use of funds to ensure that the grants are spent for the proper purposes and are not otherwise diverted from intended use. In some cases, a thorough application must be submitted in order to receive consideration for funding. Monitoring normally includes formal periodic reports from the recipient organization, detailing program progress and use of funds. Monitoring can also include informal reports, depending on the nature of the grant and the organization it was distributed to. For example, grants distributed to programs for juniors and golfers with disabilities typically require the recipient organization to complete a formal assessment report that includes information about program outcomes, financial compliance, participant statistics, program schedule, instruction provided, and follow-up support. Such information is subject to audit, at the USGA's sole discretion. In all cases, unspent funds must be returned to USGA. Grants to state and regional associations for golf administration internships typically require the recipient organization to complete a report describing the internship activities and accomplishments, and account for all internship salary payments. Additionally, the intern is required to complete an evaluation on the internship responsibilities and confirm the duration of their employment. Again, unspent funds must be returns to the USGA. Grants to colleges and universities for turf grass 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 USGA.
Schedule I (Form 990) 2019



Additional Data


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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" on Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
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 on 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 on 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 on 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 on 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 on 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," on line 5a or 5b, describe in Part III.
6
For persons listed on 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," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on 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" on 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) 2019

Schedule J (Form 990) 2019
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 on 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 on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1Michael Davis
CEO 		(i)

(ii)		 850,000
-------------
0 		211,374
-------------
0 		67,984
-------------
0 		83,849
-------------
0 		24,245
-------------
0 		1,237,452
-------------
0 		0
-------------
0
2Susan Pikitch
CFO 		(i)

(ii)		 430,000
-------------
0 		76,648
-------------
0 		16,347
-------------
0 		43,865
-------------
0 		15,660
-------------
0 		582,520
-------------
0 		0
-------------
0
3Christopher Fraser
Secretary and CLO 		(i)

(ii)		 398,847
-------------
0 		70,249
-------------
0 		21,335
-------------
0 		41,182
-------------
0 		25,233
-------------
0 		556,846
-------------
0 		0
-------------
0
4Michael Butz
Senior Managing Director 		(i)

(ii)		 286,615
-------------
0 		84,966
-------------
0 		182,621
-------------
0 		5,492
-------------
0 		17,040
-------------
0 		576,734
-------------
0 		0
-------------
0
5John Bodenhamer
Senior Managing Director 		(i)

(ii)		 500,000
-------------
0 		93,188
-------------
0 		37,060
-------------
0 		49,923
-------------
0 		22,589
-------------
0 		702,760
-------------
0 		0
-------------
0
6Randon Jerris
Senior Managing Director 		(i)

(ii)		 430,000
-------------
0 		77,454
-------------
0 		32,003
-------------
0 		43,194
-------------
0 		23,682
-------------
0 		606,333
-------------
0 		0
-------------
0
7Steven Schloss
Chief People Officer 		(i)

(ii)		 400,000
-------------
0 		77,550
-------------
0 		89,933
-------------
0 		41,828
-------------
0 		23,215
-------------
0 		632,526
-------------
0 		0
-------------
0
8Thomas Pagel
Senior Managing Director 		(i)

(ii)		 322,116
-------------
0 		41,563
-------------
0 		14,583
-------------
0 		25,322
-------------
0 		23,215
-------------
0 		426,799
-------------
0 		0
-------------
0
9Reginald Jones Jr
Managing Director, U.S. Open 		(i)

(ii)		 333,847
-------------
0 		37,769
-------------
0 		22,247
-------------
0 		29,539
-------------
0 		22,589
-------------
0 		445,991
-------------
0 		0
-------------
0
10Mary Lopuszynski
Managing Director, Merchandise 		(i)

(ii)		 314,261
-------------
0 		35,228
-------------
0 		9,653
-------------
0 		27,147
-------------
0 		8,658
-------------
0 		394,947
-------------
0 		0
-------------
0
11Craig Annis
Chief Brand Officer 		(i)

(ii)		 320,573
-------------
0 		32,149
-------------
0 		-1,704
-------------
0 		33,056
-------------
0 		23,054
-------------
0 		407,128
-------------
0 		0
-------------
0
12Anthony Greco
Head of Field Services, RA 		(i)

(ii)		 291,147
-------------
0 		33,758
-------------
0 		613
-------------
0 		31,075
-------------
0 		22,589
-------------
0 		379,182
-------------
0 		0
-------------
0
13Navindra Singh
Chief Commercial Officer 		(i)

(ii)		 352,992
-------------
0 		33,405
-------------
0 		2,283
-------------
0 		34,333
-------------
0 		20,611
-------------
0 		443,624
-------------
0 		0
-------------
0
Schedule J (Form 990) 2019

Schedule J (Form 990) 2019
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 1, LINE 1A 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. 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 CEO AND IS BASED ON THE SPECIFIC USGA BUSINESS NEEDS ASSOCIATED WITH THE POSITION HELD. travel for companion provided is strictly limited for usga business travel, as per Usga policy and is subject to audit commitee review and approval.
SCHEDULE J, PART I, LINE 4B IN CALENDAR 2019, THE USGA ISSUED COMPENSATION DEFINED AS PER LINE 4B. THE AMOUNTS REPORTED IN SCHEDULE J RELATING TO THE SUPPLEMENTAL DEFINED BENEFIT PENSION PLAN (UNDER IRC 457(F)) ARE AS FOLLOWS: MIKE DAVIS, CEO - $56,199 - Schedule J part II column C MIKE BUTZ, SENIOR MANAGING DIRECTOR - $60,000 - Schedule J part II column B(III)
SCHEDULE J, PART I, LINE 5 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 ORGANIZATIONS EXECUTIVE COMMITTEE, AND APPROVAL BY THE USGA BOARD PRESIDENT. INCENTIVE PLAN MAY NOT EXCEED BUDGET. TOTAL COMPENSATION (BASE SALARY AND INCENTIVE COMPENSATION PLAN) FOR THE CEO AND SENIOR LEADERSHIP TEAM IS EXTERNALLY BENCHMARKED ON A REGULAR BASIS. THE BENCHMARKING PROCESS IS CONDUCTED BY A THIRD PARTY AND REVIEWED BY THE USGA BOARD PRESIDENT.
Schedule J (Form 990) 2019

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Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax-Exempt Bonds
SchKMediumBullet Complete if the organization answered "Yes" to Form 990, Part Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
SchKMediumBullet Attach to Form 990.
SchKMediumBulletGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Name of the organization
United States Golf Association
 
Employer identification number
13-1427105
Part Ⅰ
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer		 (i) Pool
financing
Yes No Yes No Yes No
A Public Finance Authority
  		27-3866124 000000000 01-19-2017 50,000,000 Construction issue   X   X   X
Part Ⅱ
Proceeds
A B C D
1 Amount of bonds retired .................. 0      
2 Amount of bonds legally defeased .............. 0      
3 Total proceeds of issue .................. 45,034,926      
4 Gross proceeds in reserve funds ............. 0      
5 Capitalized interest from proceeds ............. 0      
6 Proceeds in refunding escrows ............... 0      
7 Issuance costs from proceeds ............... 480,000      
8 Credit enhancement from proceeds ............. 0      
9 Working capital expenditures from proceeds ............. 0      
10 Capital expenditures from proceeds ............. 44,554,926      
11 Other spent proceeds ............. 0      
12 Other unspent proceeds ............. 0      
13 Year of substantial completion .............
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue of tax-exempt
bonds (or, if issued prior to 2018, a current refunding issue)? ........ 		  X            
15 Were the bonds issued as part of an advance refunding issue of taxable
bonds (or, if issued prior to 2018, an advance refunding issue)? ........ 		  X            
16 Has the final allocation of proceeds been made? ..........   X            
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? .................. X              
Part Ⅲ
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............   X            
2 Are there any lease arrangements that may result in private business use of bond-financed property? ...............   X            
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2019

Schedule K (Form 990) 2019
Page 2
Part Ⅲ
Private Business Use (Continued)
A B C D
Yes No Yes No Yes No Yes No
3a Are there any management or service contracts that may result in private business use of bond-financed property? .............   X            
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?                
c Are there any research agreements that may result in private business use of bond-financed property? .............   X            
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?                
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government ....SchKMediumBullet 0 %      
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government ......... SchKMediumBullet 0.500 %      
6 Total of lines 4 and 5 ............. 0.500 %      
7 Does the bond issue meet the private security or payment test? ...   X            
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............   X            
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............   X            
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? ........ 		X              
Part Ⅳ
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...   X            
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? ....... X              
b Exception to rebate? ........   X            
c No rebate due? .........   X            
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate
computation was performed ......
3 Is the bond issue a variable rate issue? ..... X              
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X            
b Name of provider .......... 0
  		 
  		 
  		 
 
c Term of hedge .........        
d Was the hedge superintegrated? ......                
e Was the hedge terminated? ........                
Schedule K (Form 990) 2019

Schedule K (Form 990) 2019
Page 3
Part Ⅳ
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?   X            
b Name of provider .......... 0
  		 
  		 
  		 
 
c Term of GIC .........        
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........                
6 Were any gross proceeds invested beyond an available temporary period?   X            
7 Has the organization established written procedures to monitor the requirements of section 148? ... X              
Part Ⅴ
Procedures To Undertake Corrective Action
--------------------------------------------------------------------------------------------------------------- A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X              
Part Ⅵ
Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).
Return Reference Explanation
Schedule K, Part II line 3 The tax-exempt bond issued is a draw-down bond and the amount reported on Part II Line 3 presents the bond value issued as of 12/31/2019.
Schedule K (Form 990) 2019

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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 imageGo to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public Inspection
Name of the organization
United States Golf Association
 
Employer identification number

13-1427105
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art .... X 1,080 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 . X 1 101,527 quoted selling price
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 1 270,000 catalog price
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
 
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 isn't 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 nonstandard 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 didn't 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) (2019)
Schedule M (Form 990) (2019)
Page 2
Part IISupplemental 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, 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) (2019)

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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 Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
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 1 - ORGANIZATION'S MISSION (CONTINUED) Its purpose is to support programs and initiatives that both serve the game and are critical to golfs long-term health, including open and amateur championships that serve male and female golfers of all ages worldwide; the economic and environmental sustainability of golf courses; and programs that expand participation and engagement. The USGA, together with the R&A, governs the sport via a global set of playing, equipment, handicapping and amateur status rules. The campus in Liberty Corner, N.J., is home to the USGA Golf Museum, where the organization maintains and celebrates the games greatest people, places and moments by curating the most comprehensive collection of golf artifacts found anywhere in the world.
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 I - Prior Year / Current Year Comparison Please note that 2018 comparisons are against a one month stub period. USGA did not have any significant changes from 2018 to 2019.
FORM 990, PART III, PROGRAM SERVICE, LINE 4A CHAMPIONSHIPS The USGA conducts championships that celebrate athleticism at the highest level of the game for both professional and amateur players and inspires golfers worldwide to play and enjoy the game. It conducts the United States Open, United States Women's Open, United States Senior Open and United States Senior Womens Open Championships, which are open to professional and amateur golfers from around the world. The USGA also annually conducts 10 national amateur championships and supports several international competitions. In 2019, more than 41,000 people entered qualifying to compete in these USGA championships. Additionally, more than 450,000 people attended these USGA championships as spectators. Through the championships, the USGA promotes the game at its highest level through a variety of different means including in-person for spectators, national and international television and radio broadcasts, and digital and social media platforms. Additionally, the USGA sponsors teams for several international amateur golf championships, providing opportunities for American athletes to compete in global events. FORM 990, PART III, PROGRAM SERVICE, LINE 4B GOLFER ENGAGEMENT GHIN, MEMBERS, REGIONAL AFFAIRS The USGA provides services and opportunities to more deeply engage golfers in the game. It maintains a robust technology platform that calculates a Handicap Index for any golfer in the United States who wishes to measure their golf ability or play a fair game through a golf association or club. Millions of golfers, as well as golf administrators and those who conduct events, use this system daily to connect with the golf community. This platform delivers services through tools such as applications and online programs to promote accessibility and welcome more people to golf regardless of ability. Through its Golf Handicap and Information Network (GHIN), 67 golf associations domestically and internationally provide a reliable Handicap Index to more than 2 million golfers. The USGA also engages with more than 400,000 members whose financial support helps fuel many of its programs, and offer benefits to them including education opportunities, golf event access, and others. Through its 54 Allied Golf Associations that are placed in every state in the U.S., the USGA also has a network that provides services locally to every golf community in America. This network delivers key USGA services such as the administration of golf handicapping, rules education, event development and programs that welcome golfers to play. USGA Regional Affairs offices support these networks while engaging volunteers to serve the game. FORM 990, PART III, PROGRAM SERVICE, LINE 4C GOVERNANCE: RULES, HANDICAPPING, EQUIPMENT STANDARDS, DISTANCE/RSI The USGA serves golf by providing the standards by which all golfers play the game through a universal set of playing, equipment standards, amateur status and handicapping rules. The USGAs role as a governing body is shared globally with The R&A, and includes writing and interpreting these rules, as well as providing education assets for golfers, golf administrators and golf federations. Included in this function is delivery of both printed and digital learning tools, seminars, and the training of thousands of rules officials through a singular testing process. The USGA maintains one of two golf equipment testing facilities in the world to ensure global conformance and promote a fair and equitable game for all. In its governance role, the USGA also conducts research and applies science to ensure the integrity of the sport while promoting innovation. FORM 990, PART III, PROGRAM SERVICE, LINE 4D OTHER SERVICES Each year, the USGA invests in a variety of programs and services that benefit golfers of all ages, genders and abilities to both welcome and grow the number of golfers who play the game as a recreational sport. The USGA supports grassroots golf programs for juniors, including The First Tee, LPGA*USGA Girls Golf and Drive Chip & Putt, which provide access to the game for hundreds of thousands of juniors annually. The USGA also maintains the worlds largest museum dedicated to the game's history and serves as a steward of extensive historical collections, inclusive of preservation and acquisition of historic artifacts, a research center, physical and online library and educational programs. The USGA Green Section offers products and services that directly improve the golfer experience and advance golf facilities, including the development of measurement and decision-making tools. Course Consulting Services offered to golf courses provide expertise to facilities with the purpose of advancing their golf course facility through agronomical, environmental and economic best practices. The Green Section also provides educational resources on issues involving the game through the Green Section Record, speaking engagements, and conferences. Through an annual investment in an extensive research program, the USGA funds projects that improve the golfer experience while reducing golf course consumption of key resources. 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. LIBRARY MATERIALS, PHOTOGRAPHIC IMAGES, FILM AND VIDEO, AND OTHER GOLF MEMORABILIA IS OWNED BY THE USGA.
FORM 990, PART VI, SECTION A, LINE 6 THE USGA IS AN ASSOCIATION OF MEMBER CLUBS AND COURSES. WHILE APPLICATION FOR MEMBERSHIP IS OPEN TO ANY GOLF CLUB, GOLF COURSE OR GOLF TRAINING FACILITY, AS SPECIFIED AND DEFINED IN THE USGA BY-LAWS, VOTING PRIVILEGES ARE LIMITED TO MEMBER CLUBS. VOTING PRIVILEGES DO NOT EXTEND TO MEMBER COURSES OR TO MEMBER GOLF TRAINING FACILITIES. MEMBERSHIP APPLICATIONS ARE REVIEWED AND SUBJECT TO APPROVAL OR REJECTION AT THE DISCRETION OF THE EXECUTIVE COMMITTEE. MEMBERSHIP IS AUTOMATICALLY CONTINUOUS UNLESS INTERRUPTED BY WRITTEN RESIGNATION OR EXPULSION IN ACCORDANCE WITH USGA BY-LAWS. ACCEPTANCE OF MEMBERSHIP BINDS EACH MEMBER TO UPHOLD ALL PROVISIONS OF THE USGA'S CERTIFICATE OF INCORPORATION, BY-LAWS AND OTHER RULES, TO ACCEPT AND ENFORCE ALL RULES AND DECISIONS OF THE EXECUTIVE COMMITTEE ACTING WITHIN ITS JURISDICTION AND TO OTHERWISE CONDUCT ITSELF IN A MANNER THAT FURTHERS THE INTERESTS OF THE USGA TO PROMOTE THE BEST INTERESTS AND TRUE SPIRIT OF THE GAME OF GOLF. (THE USGA IS ORGANIZED AND EXISTS UNDER THE NON-PROFIT CORPORATION LAWS OF THE STATE OF DELAWARE. THE USGA IS A NON-STOCK ENTITY.)
FORM 990, PART VI, SECTION A, LINE 7A THE EXECUTIVE COMMITTEE IS THE GOVERNING BODY OF THE USGA. THE EXECUTIVE COMMITTEE CONSISTS OF FIFTEEN VOTING MEMBERS, INCLUDING THE FIVE OFFICERS. EACH MEMBER OF THE EXECUTIVE COMMITTEE IS ELECTED AT THE ANNUAL MEETING OF THE USGA AND HOLDS OFFICE UNTIL THE ANNUAL MEETING NEXT SUCCEEDING HIS OR HER ELECTION AND HIS OR HER SUCCESSOR IS ELECTED AND QUALIFIED, OR UNTIL HIS OR HER RESIGNATION OR REMOVAL. EACH MEMBER CLUB IS ENTITLED TO BE REPRESENTED BY ONE VOTING DELEGATE AT THE ANNUAL MEETING OF THE USGA. DULY CERTIFIED PROXIES MAY BE VOTED BY VOTING DELEGATES AT THE ANNUAL MEETING OF THE USGA.
FORM 990, PART VI, SECTION A, LINE 7B THE USGA BY-LAWS PROVIDE THAT THEY MAY BE ALTERED OR REPEALED BY MEMBER CLUBS ACTING PURSUANT TO THE BY-LAWS.
FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 IS COMPILED BY THE USGAS TAX FIRM GRANT THORNTON. AFTER APPROPRIATE STAFF AND THE USGA'S TAX FIRM GRANT THORNTON HAS THOROUGHLY REVIEWED THE FEDERAL FORM 990 AND DEEMED IT TO BE ACCURATE AND COMPLETE, THE FEDERAL FORM 990 IS REVIEWED WITH THE CEO AND THE AUDIT COMMITTEE. BEFORE THE FEDERAL FORM 990 IS SIGNED BY AN OFFICER AND SUBMITTED TO THE IRS, A FULL COPY OF THE DOCUMENT, INCLUDING ALL ATTACHMENTS, IS PROVIDED TO EACH VOTING MEMBER OF THE EXECUTIVE COMMITTEE MEMBER OF THE EXECUTIVE COMMITTEE
FORM 990, PART VI, SECTION B, LINE 12C THE USGA REQUIRES EXECUTIVE COMMITTEE MEMBERS AND USGA EMPLOYEES TO ADMINISTER THEIR AFFAIRS HONESTLY AND EFFICIENTLY, EXERCISING DUE CARE, SKILL AND JUDGMENT FOR THE BENEFIT OF THE USGA. IT IS THE RESPONSIBILITY OF EXECUTIVE COMMITTEE MEMBERS AND USGA EMPLOYEES TO MAKE A FULL DISCLOSURE OF ANY PERSONAL INVOLVEMENT WHICH MIGHT RESULT IN A CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST ON THEIR PART. SUCH DISCLOSURES ARE SUBMITTED TO THE AUDIT COMMITTEE 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 CEO AND THE EXECUTIVE TEAM. THIS REVIEW INCLUDES A COMPENSATION SURVEY BY AN INDEPENDENT COMPENSATION CONSULTANT, AND CONSIDERATION OF COMPARABILITY DATA OBTAINED FROM OTHER SOURCES. THE SURVEY AND DATA ARE CAREFULLY CONSIDERED BY THE USGA'S COMPENSATION COMMITTEE TO ENSURE THAT COMPENSATION IS REASONABLE AND APPROPRIATE. MERCER PREPARED AN "EXECUTIVE CASH COMPENSATION UPDATE" (INTERMEDIATE SANCTIONS) REPORT DATED OCTOBER 1,2018. THIS REPORT WOULD HAVE BEEN USED TO MAKE COMPENSATION DECISIONS FOR USGA EXECUTIVES FOR CALENDAR YEAR 2019. 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.
FORM 990, PART VI, SECTION B, LINE 16B THE USGA DOES NOT CURRENTLY HAVE ANY JOINT VENTURES, BUT MAINTAIN A JOINT VENTURES POLICY TO ENSURE THAT ALL ARRANGEMENTS ARE CONSISTENT WITH THE ORGANIZATION'S TAX EXEMPT STATUS UNDER IRC SECTION 501(C)(3). SPECIFICALLY, THE PURPOSE OF THE POLICY IS TO SET FORTH GUIDELINES TO HELP ENSURE THAT ARRANGEMENTS WITH FOR-PROFIT ENTITIES WILL NOT JEOPARDIZE THE USGAS TAX EXEMPT STATUS.
FORM 990, PART VI, SECTION C, LINE 19 THE USGAS MOST RECENT FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE VIEWABLE BY THE PUBLIC, AS WELL AS THE ASSOCIATIONS ANNUAL IMPACT REPORT, ON USGA.ORG EACH YEAR. THE USGA MAKES THE FOLLOWING DOCUMENTS AVAILABLE TO THE PUBLIC BY PROVIDING THEM TO GUIDESTAR TO POST ON THEIR WEBSITE AT WWW.GUIDESTAR.ORG: IRS LETTER OF DETERMINATION; FEDERAL FORM 1023; FEDERAL FORM 990; FEDERAL FORM 990-T; AUDITED FINANCIAL STATEMENTS. THE USGA ALSO MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST Policy available to the public "upon request" at its headquarters location in New Jersey, during normal business hours.
FORM 990, PART IX, LINE 11G EXPENSES INCLUDES VARIOUS PROFESSIONAL SERVICES, INCLUDING BUT NOT LIMITED TO TV AND VIDEO PRODUCTION, FREELANCE PHOTOGRAPHY, AND PUBLIC RELATIONS/BRAND BUILDING EXPENSES, AS WELL AS TEMPORARY STAFFING ON IT AND GHIN RELATED PROJECTS.
FORM 990, PART XI, LINE 9 Increase in Unfunded Defined Benefit $ (12,393,000) Pension Obligation Misc. Adjustments $166,361 _____________ $ (12,126,639)
FORM 990 PART IX LINE 11G DESCRIPTION:MISC. PROFESSIONAL SERVICES TOTAL FEES:17993819
FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTING SERVICES TOTAL FEES:2882407
FORM 990 PART IX LINE 11G DESCRIPTION:VIK EXPENSES TOTAL FEES:2420268
FORM 990 PART IX LINE 11G DESCRIPTION:TEMPORARY HELP TOTAL FEES:305550
FORM 990 PART IX LINE 11G DESCRIPTION:PROFESSIONAL DEVELOPMENT TOTAL FEES:277930
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2019


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SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2019
Open to Public Inspection
Name of the organization
United States Golf Association
 
Employer identification number

13-1427105
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)THE USGA Foundation
77 liberty Corner Road

liberty Corner,NJ07938
83-4639721 		SUPPORTING NJ 501(c)(3) 12A-TYPE I USGA
 
Yes
 












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2019
Schedule R (Form 990) 2019
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) 2019
Schedule R (Form 990) 2019
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved





Schedule R (Form 990) 2019
Schedule R (Form 990) 2019
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2019
Schedule R (Form 990) 2019
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. (see instructions).
Return Reference Explanation
Schedule R, Part II - Related exempt Organization The USGA foundation (the "Foundation") was incorporated on March 15, 2019. The Foundation was created under 501(c)(3) of the internal revenue code of 1986 as a supporting organization of the USGA. The Foundation's primary objective is to provide financial support to the United States Golf Association as it carries out its programs, activities and projects designed to advance its charitable mission. The Foundation filed application in December of 2019 for a determination letter from the IRS, which is currently pending.
Schedule R (Form 990) 2019

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