2024-04-03T14:12:08-05:00 2023-12-31 420714325 RSM US LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2023-01-01 521326177 MARYLAND STATE GOLF ASSOCIATION MARY 4106535300 10455 FALLS RD LUTHERVILLE MD 21093 KELLON NEWLAND EXECUTIVE DIRECTOR 4106535300 2024-04-02 1 KELLON NEWLAND 999009999 0 JULIA FLANNERY CPA P00928918 4102469300 2024-04-02 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z KELLON NEWLAND 10455 FALLS RD LUTHERVILLE MD 21093 2329761 0 X WWW.MSGA.ORG X 1921 MD TO PROMOTE PLAYERS GOLF COMPETITION AND COMPETITORS. 14 14 10 90 59813 39392 151466 171173 1318944 1657809 25683 50998 290326 413912 1786419 2293892 43500 35556 0 0 346649 390815 0 0 0 1135127 1389195 1525276 1815566 261143 478326 1475076 2036105 31783 21046 1443293 2015059 X THE MARYLAND STATE GOLF ASSOCIATION FULFILLS ITS CONSTITUTIONAL MANDATE BY PROMOTING THE BEST INTERESTS AND TRUE SPIRIT OF THE GAME OF GOLF AS EMBODIED IN ITS ANCIENT AND HONORABLE TRADITIONS; SPONSORING AND CONDUCTING STATE TOURNAMENTS AS WELL AS USGA QUALIFYING ROUNDS EACH YEAR; EDUCATING AND INFORMING MARYLAND GOLFERS ABOUT CHANGES IN THE RULES OF GOLF; FOSTERING RESPECT FOR THE GAME OF GOLF AS WELL AS ITS RULES; AND AWARDING SCHOLARSHIPS. 0 0 492213 1043205 THE MARYLAND HANDICAP PROGRAM IS A JOINT VENTURE WITH THE MIDDLE ATLANTIC SECTION OF THE PGA PROVIDING HANDICAP SERVICES TO 161 CLUBS WITH OVER 47,000 MEMBERS. 117236 79296 THE MSGA PARTNERED WITH YOUTH ON COURSE IN 2018 TO BRING ACCESS TO GOLF FOR $5 OR LESS TO YOUTH IN MARYLAND. YOUTH ON COURSE SUBSIDIZES THE GREENS FEES TO ENSURE GOLF COURSES DO NOT LOSE MONEY WHILE PARTICIPATING IN THE PROGRAM. YOUTH ON COURSE HEADQUARTERS PAID FOR ALL SUBSIDIES DURING 2018 AND 2019, BUT STARTING IN 2020, THE MSGA IS FULLY RESPONSIBLE FOR PAYING SUBSIDIES TO PARTICIPATING COURSES. THE SUBSIDIES AMOUNTED TO $115,248 IN 2023 WITH OVER 3,800 KIDS AGES 6-18 ARE CURRENTLY MEMBERS OF YOUTH ON COURSE MARYLAND. 35556 35556 SUPPORT FOR ENHANCING AND IMPROVING THE GAME OF GOLF IN THE STATE OF MARYLAND: -THE MSGA SPONSORS THE EMMET GARY SCHOLARSHIP WHICH IS PRESENTED ANNUALLY TO AGRONOMY STUDENTS AT THE UNIVERSITY OF MARYLAND. SINCE 1969, THERE HAVE BEEN 163 RECIPIENTS WHO HAVE RECEIVED SCHOLARSHIPS TOTALING OVER $393,000. MANY OF THE STUDENTS HAVE GONE ON TO BECOME GOLF COURSE SUPERINTENDENTS IN MARYLAND AND ACROSS THE COUNTRY.-THE MSGA BECAME A CO-SPONSOR OF THE FIRST TEE METRO TOUR IN THE STATE OF MARYLAND IN 2013. THE FIRST TEE METRO TOUR IS A DEVELOPMENTAL TOURNAMENT SERIES THAT IS OPEN TO THE FIRST TEE PARTICIPANTS FROM THE GREATER WASHINGTON, D.C., HOWARD COUNTY, BALTIMORE, PRINCE GEORGE'S COUNTY AND MONTGOMERY COUNTY CHAPTERS. THE PARTICIPANTS MUST BE AN ACTIVE FIRST TEE PARTICIPANT, AT LEAST 12 YEARS OF AGE AND A BIRDIE LEVEL PARTICIPANT. MSGA CONTRIBUTES $5,000 PER YEAR.-SINCE 2006, THE MSGA HAS AWARDED EDUCATIONAL SCHOLARSHIPS TO INDIVIDUALS EMPLOYED BY MSGA MEMBER CLUBS AND/OR THEIR CHILDREN, AND TO STUDENTS HAVING COMPLETED THEIR JUNIOR YEAR OF HIGH SCHOOL WITH A BONA FIDE CONNECTION TO THE GAME OF GOLF. SCHOLARSHIPS TO DATE HAVE TOTALED $258,125 TO MORE THAN 70 STUDENTS.-THE MSGA IS OFFERING SUPPORT TO JUNIOR GOLFERS IN THEIR PURSUIT OF OBTAINING A GOLF SCHOLARSHIP. THIS PROGRAM STARTED IN 2015. TWO $500 GRANTS WERE AWARDED IN 2019 AND ONE $500 GRANT WAS AWARDED IN 2020. 630932 475495 VARIOUS PROGRAM SERVICES AND MEMBERSHIP DUES 630932 475495 1275937 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 35 0 1 10 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 1 0 0 MD X KELLON NEWLAND 4106535300 10455 FALLS RD LUTHERVILLE MD 21093 TED FLORENZ PRESIDENT (THRU 11/23) 2.00 X X 0 0 0 CLIFF PATTERSON PRESIDENT (BEG 11/23), VICE PRESIDENT 2.00 X X 0 0 0 JACK BARSE SECRETARY 2.00 X X 0 0 0 DIANE HERNDON TREASURER 2.00 X X 0 0 0 JAN MILLER DIRECTOR 2.00 X 0 0 0 SINCLAIR EADDY DIRECTOR 2.00 X 0 0 0 REBECCA KRIMSKI DIRECTOR 2.00 X 0 0 0 MIKE HINKEY DIRECTOR 2.00 X 0 0 0 BOB VAN NAMEN DIRECTOR 2.00 X 0 0 0 ARMANDO DELTORO DIRECTOR 2.00 X 0 0 0 SUSAN DALEY DIRECTOR (THRU 11/23) 2.00 X 0 0 0 RANDY WOODS DIRECTOR 2.00 X 0 0 0 BILL TIGNANELLI DIRECTOR 2.00 X 0 0 0 ALAN SCHROEDER DIRECTOR 2.00 X 0 0 0 MIKE CUMBERPATCH DIRECTOR (BEG 11/23) 2.00 X 0 0 0 JOAN HEISS DIRECTOR (BEG 11/23) 2.00 X 0 0 0 KELLON NEWLAND EXECUTIVE DIRECTOR 40.00 X 110000 0 27072 110000 0 27072 1 0 0 0 0 24282 146891 171173 HANDICAP INCOME 900099 1043205 1043205 TOURNAMENT FEES 900099 424384 424384 YOUTH ON COURSE REVENU 900099 79296 79296 ADVERTISING 900099 59813 59813 MEMBERSHIP DUES 900099 44711 44711 6400 6400 1657809 55161 55161 29713 33876 -4163 -4163 -4163 13347 24282 553 12794 12794 2990 1440 1550 1550 "E" CLUB INCOME 900099 372783 372783 OTHER REVENUE 900099 26785 26785 399568 2293892 1597996 59813 464910 X 14056 14056 21500 21500 137072 137072 213568 213568 4591 4591 10146 10146 25438 25438 11164 11164 2334 2334 12645 12645 19073 1834 17239 10837 10837 17218 17218 24714 24714 64093 42123 21970 14435 14435 16258 16258 JOINT PROGRAM W. MAPGA 364556 364556 TOURNAMENT EXPENSES 345778 345778 "E" CLUB EXPENSES 158443 158443 HANDICAP PROGRAM 127657 127657 199990 199990 1815566 1275937 539629 0 446314 940548 127 647735 120005 535162 527730 445600 519700 48000 48000 1475076 2036105 31783 21046 31783 21046 X 0 0 0 0 1443293 2015059 1443293 2015059 1475076 2036105 X 478326 63764 29676 X X 0 0 0 X 47613 157768 365361 151466 171173 893381 1010799 929131 1163427 1287075 1597996 5988428 1058412 1086899 1528788 1438541 1769169 6881809 5200 9725 8617 9100 1900 34542 0 5200 9725 8617 9100 1900 34542 6847267 11432 12060 18319 25683 55161 122655 11432 12060 18319 25683 55161 122655 13326 3910 589 16741 39392 73958 88831 118721 160958 292207 415905 1076622 1172001 1221590 1708654 1773172 2279627 8155044 0.83960 0.88350 0.01500 0.01120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 183877 183877 384395 60102 324293 79463 59903 19560 527730 YOC AUCTION 20157 6810 13347 29 YOC 100 HOLE HIKE 17472 17472 524 37629 24282 13347 524 29 553 12794 1 MSGA ACADEMIC SCHOLARSHIP PROGRAM 8 21500 0 PART I, LINE 2: FOR THE INDIVIDUAL GRANTS, THE ORGANIZATION HAS A SELECTION COMMITTEE THAT REVIEWS ALL APPLICATIONS. A TRANSCRIPT IS REQUIRED FOR A RENEWAL OF THE SCHOLARSHIP. FORM 990, PART VI, SECTION A, LINE 2 PRESIDENT TED FLORENZ AND DIRECTOR SUE DALEY HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION IS COMPOSED OF TWO CATEGORIES OF "MEMBERS" AS FOLLOWS: MEMBER CLUB: A MEMBER CLUB SHALL BE ANY ORGANIZED GOLF CLUB WITHIN OUR DESIGNATED TERRITORY AS NOTED IN OUR ALLIED GOLF ASSOCIATION AGREEMENT WITH THE UNITED STATES GOLF ASSOCIATION (USGA), THAT (A) IS APPROVED BY THE ASSOCIATION, (B) ENDORSES THE PURPOSE OF THE ASSOCIATION, (C) ABIDES BY THE ARTICLES OF INCORPORATION, BY-LAWS, RULES AND REGULATIONS OF THE ASSOCIATION AS ESTABLISHED FROM TIME TO TIME, AND, (D) SUBSCRIBES TO THE USGA HANDICAP SYSTEM AS ADMINISTERED BY THE ASSOCIATION. INDIVIDUAL MEMBERS: EVERY PERSON WHO IS (A) A MEMBER OF A MEMBER CLUB (B) ENDORSES THE PURPOSE OF THE ASSOCIATION, AND (C) ABIDES BY THE ARTICLES OF INCORPORATION, BY-LAWS, RULES AND REGULATIONS OF THE ASSOCIATION AS ESTABLISHED FROM TIME TO TIME, SHALL BE AN INDIVIDUAL MEMBER OF THE ASSOCIATION. THE INDIVIDUAL MEMBERS ARE ELIGIBLE TO SERVE ON THE BOARD OF DIRECTORS OF THE ASSOCIATION OR ONE OR MORE OF THE ASSOCIATION'S COMMITTEES. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ASSOCIATION ELECT THE DIRECTORS AT THE ANNUAL MEETING. THE OFFICERS OF THE ASSOCIATION FOR THE SUBSEQUENT YEAR SHALL BE ELECTED AT THE ANNUAL MEETING OF THE BOARD OF DIRECTORS IMMEDIATELY PRIOR TO THE ANNUAL MEETING OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE BYLAWS CAN ONLY BE AMENDED BY A TWO-THIRDS VOTE OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY EACH DIRECTOR, OFFICER, EMPLOYEE, AND VOLUNTEER SHALL COMPLETE A DISCLOSURE FOR IDENTIFYING ANY RELATIONSHIP, POSITIONS, OR CIRCUMSTANCES IN WHICH HE/SHE IS INVOLVED THAT MAY CONTRIBUTE TO A CONFLICT OF INTEREST. PRIOR TO BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A DIRECTOR OR MEMBER HAVING A CONFLICT AND WHO IS IN ATTENDANCE SHALL DISCLOSE ALL FACTS MATERIAL THE CONFLICT. THAT PERSON MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN. CONFLICTS SHALL BE REPORTED BY THE CHAIR AND REFLECTED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 15A THE CURRENT PRESIDENT, THE VICE PRESIDENT, THE SECRETARY, THE TREASURER, AND EXECUTIVE DIRECTOR MAKE UP THE COMMITTEE THAT ANNUALLY REVIEWS THE COMPENSATION PACKAGES. COMPARABILITY DATA IS PROVIDED BY THE INTERNATIONAL ASSOCIATION OF GOLF ADMINISTRATORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THEIR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). THE ORGANIZATION DOES NOT MAKE THEIR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 24E YOUTH ON COURSE EXPENSES: PROGRAM SERVICE EXPENSES 117,236. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 117,236. GOLF GENIUS EXPENSE: PROGRAM SERVICE EXPENSES 53,444. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,444. OTHER: PROGRAM SERVICE EXPENSES 29,310. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,310. FORM 990, PART XI, LINE 9: ADJUSTMENT FOR CHANGE FROM ACCRUAL TO CASH BASIS 29,676. FORM 990, PART XII, LINE 1: DURING THE YEAR, THE ORGANIZATION CHANGED FROM THE ACCRUAL BASIS OF ACCOUNTING TO THE CASH BASIS OF ACCOUNTING TO REFLECT IT'S BOOKS AND RECORDS. THERE IS NO IMPACT ON THE UNRELATED BUSINESS TAXABLE INCOME.