2023-11-14T18:35:27-06:00 2022-12-31 390859910 BAKER TILLY US LLP 15760 VENTURA BLVD SUITE 1100 ENCINO CA 91436 990 2022-01-01 951240720 SOUTHERN CALIFORNIA GOLF ASSOCIATION SOUT 8189803630 3740 CAHUENGA BLVD STUDIO CITY CA 916043502 KEVIN HEANEY EXECUTIVE DIRECTOR 8189803630 2023-11-02 1 KEVIN HEANEY 999009999 0 SHASHI MIRPURI P00874030 8189812600 2023-11-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MIKE KELLY 3740 CAHUENGA BLVD STUDIO CITY CA 916043502 9910255 0 X WWW.SCGA.ORG X 1942 CA SOUTHERN CALIFORNIA GOLF ASSOCIATION'S MISSION IS TO PROMOTE THE GAME OF GOLF. 14 14 30 140 617520 0 24000 24000 9211870 9884723 2196 1532 0 0 9238066 9910255 385000 743000 0 0 3634341 3890201 0 0 0 4930773 5732321 8950114 10365522 287952 -455267 19691283 17307058 6279764 6566609 13411519 10740449 SOUTHERN CALIFORNIA GOLF ASSOCIATION'S MISSION IS TO PROMOTE THE GAME OF GOLF. 0 0 PROVIDED MEMBER GOLF CLUBS WITH INDEXING (HANDICAPPING) SERVICES, GOLF COURSE RATINGS, AND GENERAL INFORMATION. IN ADDITION, THE ASSOCIATION PROVIDED GUIDANCE COVERING AMATEUR GOLF PROGRAMS, GOLF COURSE MAINTENANCE, GOLF RULES, PENDING LEGAL AND TAX LAW CHANGES, AND AMATEUR GOLF TOURNAMENTS. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 42 0 1 30 1 1 1 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 0 1 0 1 1 1 1 1 0 CA X KAREN KIBBEE 8189803630 3740 CAHUENGA BLVD STUDIO CITY CA 91604 HUY DANG SECRETARY 1.00 X X 0 0 0 JOHN E KOBARA DIRECTOR 1.00 X 0 0 0 JOHN FISCHER DIRECTOR 1.00 X 0 0 0 JOHN RYDELL II GENERAL COUNSEL 1.00 X 0 0 0 LYNN HARAWAY DIRECTOR 1.00 X 0 0 0 MIKE ORTEGA VICE PRESIDENT 1.00 X X 0 0 0 NIKKI GATCH PRESIDENT 1.00 X X 0 0 0 ROBERT LIVINGSTONE IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 TOM REUL DIRECTOR 1.00 X 0 0 0 ZACK MORAN TREASURER 1.00 X 0 0 0 JORGE BADEL DIRECTOR 1.00 X 0 0 0 AZUCENA MALDONADO DIRECTOR 1.00 X 0 0 0 GEORGE L MALLORY JR LEGAL COUNSEL 1.00 X 0 0 0 KATHY KURATA DIRECTOR 1.00 X 0 0 0 KEVIN HEANEY EXECUTIVE DIRECTOR 40.00 X 320587 0 102394 CRAIG KESSLER DIRECTOR OF GOVERNMENTAL A 40.00 X 116508 0 54571 DOUG SULLILVAN DIRECTOR OF COURSE RATING 40.00 X 116789 0 49509 EVAN BELFI DIRECTOR OF MEMBERSHIP DEV 40.00 X 125884 0 37241 FRANK MOORE DIRECTOR OF COMMUNICATION 40.00 X 209726 0 55339 JEFF NINNEMANN DIRECTOR OF RULES & COMPET 40.00 X 120957 0 35760 KAREN KIBBEE CONTROLLER 40.00 X 143375 0 63651 KEVIN O'CONNOR DIRECTOR, HANDICAP & MEMBE 40.00 X 174326 0 65759 JEREMY PITT DIRECTOR OF CLUB SERVICES 40.00 X 113174 0 25517 CHRISTOPHER KNOWLES DIRECTOR OF TECHNOLOGY 40.00 X 107589 0 32842 1548915 0 522583 10 0 1 0 0 24000 24000 MEMBERSHIP DUES 713990 6623614 6623614 TOURNAMENTS 713990 2643365 2643365 FORE MAGAZINE ADVERTIS 513120 617520 617520 OTHER INCOME 713990 224 224 9884723 1532 1532 9910255 9267203 617520 1532 743000 422981 2518617 294462 445669 208472 33200 33800 90707 110 338287 323640 97181 110224 424009 165207 MEMBERSHIP DEVELOPMENT 1398623 TOURNAMENT EXPENSES 947560 FORE MAGAZINE & DIRECTO 779082 HANDICAPPING 572605 418086 10365522 200 200 3115209 3537289 3218260 3212206 78813 78419 5370716 3172241 2461624 2198475 9990365 8262062 800000 0 26812 18407 19691283 17307058 1477425 1646610 4802339 4913527 0 6472 6279764 6566609 X 13411519 10740449 13411519 10740449 19691283 17307058 X -455267 -1415803 -800000 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 103447 103447 4214129 2256190 1957939 1053140 916051 137089 2198475 SALES TAX PAYABLE 6472 6472 X 8494452 -1415803 -1415803 9910255 0 9910255 10365522 0 10365522 0 10365522 PART X, LINE 2: NON-PROFIT ORGANIZATIONS ARE NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, EXCEPT ACTIVITIES WHICH CREATE UNRELATED BUSINESS INCOME, SUCH AS THE ADVERTISING REVENUE AND EXPENSES OF FORE MAGAZINE. THE MAGAZINE'S ADVERTISING HAS NOT CREATED TAX OBLIGATIONS BECAUSE OF OPERATING LOSSES. ASC 740, INCOME TAXES, REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING AN ENTITY'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE- LIKELY-THAN-NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS DEEMED TO MEET THE "MORE-LIKELY-THAN-NOT" THRESHOLD OF BEING SUSTAINED WOULD BE RECORDED AS A TAX BENEFIT IN THE CURRENT PERIOD. MANAGEMENT HAS REVIEWED ALL OPEN TAX YEARS (2019 TO 2022) AND MAJOR JURISDICTIONS AND CONCLUDED IT HAS NO TAX LIABILITY RESULTING FROM UNRECOGNIZED TAX BENEFITS RELATING TO UNCERTAIN INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN FUTURE RETURNS. 1 THE SCGA FOUNDATION 3740 CAHUENGA BLVD STUDIO CITY CA 91604 953858373 501(C)(3) 743000 0 PROGRAM SUPPORT PART I, LINE 2: THE AMOUNTS LISTED ON PART II ARE PROVIDED BY SCGA AS A PORTION OF THE E-CLUB MEMBER DUES TO A RELATED ORGANIZATION, THE SCGA FOUNDATION, AND ARE NOT MONITORED ONCE PROVIDED. X X X 0 0 0 KEVIN HEANEY EXECUTIVE DIRECTOR 320587 0 0 0 0 0 64250 0 38144 0 422981 0 0 0 FRANK MOORE DIRECTOR OF COMMUNICATION 209726 0 0 0 0 0 30040 0 25299 0 265065 0 0 0 KEVIN O'CONNOR DIRECTOR, HANDICAP & MEMBE 174326 0 0 0 0 0 37035 0 28724 0 240085 0 0 0 KAREN KIBBEE CONTROLLER 143375 0 0 0 0 0 47521 0 16130 0 207026 0 0 0 CRAIG KESSLER DIRECTOR OF GOVERNMENTAL A 116508 0 0 0 0 0 36489 0 18082 0 171079 0 0 0 DOUG SULLILVAN DIRECTOR OF COURSE RATING 116789 0 0 0 0 0 17662 0 31847 0 166298 0 0 0 EVAN BELFI DIRECTOR OF MEMBERSHIP DEV 125884 0 0 0 0 0 10059 0 27182 0 163125 0 0 0 JEFF NINNEMANN DIRECTOR OF RULES & COMPET 120957 0 0 0 0 0 9590 0 26170 0 156717 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THIS ASSOCIATION HAS TWO CLASSES OF MEMBERSHIP: REGULAR MEMBER CLUBS AND AFFILIATE MEMBER CLUBS. ONLY REGULAR MEMBER CLUBS SHALL BE ELIGIBLE TO BE "MEMBERS" AS THAT TERM IS DEFINED IN SECTION 5056 OF THE CALIFORNIA NONPROFIT CORPORATION LAW AND SHALL BE ENTITLED TO THE RIGHTS AND PRIVILEGES OF THE MEMBERS OF THIS ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A REGULAR CLUB MEMBERS OF THE SOUTHERN CALIFORNIA GOLF ASSOCIATION HAVE THE RIGHT TO VOTE ON THE ELECTION OF DIRECTORS TO THE GOVERNING BODY OF SOUTHERN CALIFORNIA GOLF ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CONTROLLER, THE EXECUTIVE DIRECTOR, AND CHAIR OF THE AUDIT AND FINANCE COMMITTEE AND MADE AVAILABLE TO THE BOARD FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE CONTROLLER PROVIDES EACH BOARD MEMBER WITH A CONFLICT OF INTEREST QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY THE CONTROLLER AND ANY CONFLICTS ARE REPORTED TO THE EXECUTIVE DIRECTOR. PERSONS WITH A CONFLICT ARE ASKED TO ABSENT THEMSELVES AND DO NOT VOTE ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF ALL SCGA EMPLOYEES IS DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS USING COMPARABILITY DATA. THE DELIBERATIONS AND DECISIONS OF THE COMMITTEE ARE CONTEMPORANEOUSLY DOCUMENTED IN THE COMMITTEE MINUTES. THIS PROCESS WAS LAST COMPLETED IN JANUARY 2022. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC AT THE SCGA OFFICE. FORM 990, PART XI, LINE 9: REMOVAL OF INVESTMENT IN SCGA FOUNDATION -800,000. SCGA FOUNDATION 3740 CAHUENGA BLVD STUDIO CITY CA 91604 953858373 PROMOTE GOLF CA 501(C)(3) LINE 12B, II SOUTHERN CALIFORNIA GOLF ASSOCIATION 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 SCGA FOUNDATION B 743000 ACTUAL COSTS SCGA FOUNDATION Q 100510 ACTUAL COSTS