2024-10-07T16:08:40-05:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 40 WESTMINSTER STREET SUITE 600 PROVIDENCE RI 02903 990 2022-01-01 042487562 MASSACHUSETTS GOLF ASSOCIATION INC MASS 7744309100 300 ARNOLD PALMER BLVD NORTON MA 02766 JESSE MENACHEM EXECUTIVE DIRECTOR 7744309100 2024-10-07 1 1 GARRETT M HIGGINS P00543209 4016216200 2024-10-04 2022 2024-10-15 13:58:12Z X JESSE MENACHEM 300 ARNOLD PALMER BLVD NORTON MA 02766 12680986 0 X WWW.MASSGOLF.ORG X 1971 MA TO PROMOTE AND PRESERVE THE INTEGRITY AND VALUES OF GOLF THROUGHOUT THE COMMONWEALTH OF MASSACHUSETTS. 15 15 74 240 28464 0 1787689 986276 4491947 5865412 699117 1399616 56541 151672 7035294 8402976 32976 42795 0 0 2522781 2774533 0 0 103830 4061637 4062553 6617394 6879881 417900 1523095 16894871 15184913 725288 199944 16169583 14984969 X TO PROMOTE AND PRESERVE THE INTEGRITY AND VALUES OF GOLF THROUGHOUT THE COMMONWEALTH OF MASSACHUSETTS. 0 0 2201137 0 1186931 GOLF EVENTS AND TOURNAMENTS - EVERY YEAR, THOUSANDS OF MASSACHUSETTS GOLFERS OF ALL ABILITIES COMPETE IN VARYING EVENTS RANGING FROM STATE CHAMPIONSHIPS, MEMBER TOURNAMENTS, AND USGA REGIONAL QUALIFYING EVENTS. 1392872 0 594517 COMMUNITY GOLF AND JUNIOR GOLF PROGRAM - THE LINKS AT MASS GOLF SERVES AS A PERMANENT GOLF EDUCATION CENTER FOR MASSACHUSETTS THAT PROVIDES ACCESS FOR MANY YOUTH-BASED COMMUNITY PROGRAMS WITH THE GOAL OF POSITIVELY AFFECTING THE LIVES OF UNDERPRIVILEGED CHILDREN THROUGHOUT THE STATE. THE LINKS IS THE HOME BASE FOR THE MASSACHUSETTS CHAPTER OF THE NATIONALLY ACCLAIMED THE FIRST TEE PROGRAM. A SERIES OF DAY AND WEEK-LONG CLINICS ARE HOSTED FOR VARIOUS YOUTH AND COMMUNITY GROUPS AT THE CLUB THROUGHOUT THE SUMMER MONTHS. IN ADDITION, THE FIRST TEE OF MASSACHUSETTS RUNS SATELLITE FACILITIES DURING THE SUMMER MONTHS IN THE FOLLOWING CITIES WITHIN MASSACHUSETTS; SPRINGFIELD, HYANNIS, BOSTON, NATICK AND BROCKTON. THE COURSE AT THE LINKS IS OPEN TO THE PUBLIC YEAR-ROUND - WEATHER PERMITTING - AND PROVIDES AFFORDABLE GOLF ACCESS FOR ALL INDIVIDUALS INCLUDING JUNIORS, SENIORS AND WOMEN. 1083772 0 3926238 HANDICAPPING SERVICE - PROVIDES ACCURATE AND TIMELY HANDICAP INDEXES FOR ROUGHLY 87,000 GOLFERS IN MASSACHUSETTS AND UPHOLDS THE INTEGRITY OF THE USGA HANDICAP SYSTEM. MAINTAINING A HANDICAP INDEX ALLOWS GOLFERS OF VARYING SKILL LEVELS TO COMPETE ON AN EQUITABLE BASIS. 1721646 42795 175144 MISCELLANEOUS - COURSE RATING, MEASURING AND MARKING - THE MGA RATES COURSES FOR MEN AND WOMEN IN ACCORDANCE WITH THE USGA COURSE & SLOPE RATING SYSTEM. PRECISE RATINGS ARE PROVIDED FOR EACH SET OF TEES SO THAT GOLFERS CAN ENJOY THE BENEFITS OF AN ACCURATE AND EQUITABLE HANDICAP SYSTEM. THE MGA ALSO ACCURATELY MEASURES COURSES TO ENSURE PRECISE RATINGS. ADDITIONALLY, THE MGA ASSISTS ITS CLUBS IN PROPERLY MARKING AND DEFINING THEIR GOLF COURSES (I.E. WATER HAZARDS, OUT OF BOUNDS, BALL DROPS, ETC.) FOR EITHER COMPETITIVE OR RECREATIONAL PLAY SO THAT MEMBERS CAN BECOME ACCUSTOMED TO PLAYING UNDER THE RULES OF GOLF. THESE PROGRAMS ARE PROVIDED AS A COMPLIMENTARY SERVICE TO GOLF CLUBS.EDUCATIONAL SEMINARS - THE MGA CONDUCTS EDUCATIONAL SEMINARS ON A MYRIAD OF TOPICS INCLUDING THE RULES OF GOLF, ETIQUETTE, HANDICAP SYSTEM, TOURNAMENT PAIRING PROGRAMS AND COURSE RATING.USGA LIAISON - THE MGA ASSISTS THE USGA WITH NATIONAL ISSUES AFFECTING AMATEUR GOLF, PROCESSES AMATEUR STATUS REINSTATEMENT APPLICATIONS, CONDUCTS QUALIFYING ROUNDS FOR USGA CHAMPIONSHIPS AND UPHOLDS THE INTEGRITY OF THE USGA HANDICAP SYSTEM. THE USGA RELIES HEAVILY ON STATE AND REGIONAL GOLF ASSOCIATIONS TO COORDINATE ITS PROGRAMS AND ACCOMPLISH ITS OBJECTIVES. 1721646 42795 175144 6399427 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 23 0 74 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 MA X KAY KOWALCZYK DIRECTOR OF FINANCE 7744309100 300 ARNOLD PALMER BLVD NORTON MA 02766 ALAN G MACDONALD PRESIDENT 5.00 X X 0 0 0 MEGAN T BEARCE VICE PRESIDENT 5.00 X X 0 0 0 JOSEPH E MAHONEY JR TREASURER 5.00 X X 0 0 0 SCOTT C BAKER SECRETARY 5.00 X X 0 0 0 EDUARDO E CORDEIRO DIRECTOR 0.50 X 0 0 0 JOHN CROOK DIRECTOR 0.50 X 0 0 0 HENRY ST CYR DIRECTOR 0.50 X 0 0 0 CHELSEA L CURTIS DIRECTOR 0.50 X 0 0 0 SALLY DEGAN DIRECTOR 0.50 X 0 0 0 DENISE A EDDY DIRECTOR 0.50 X 0 0 0 SARAH C FORBES DIRECTOR 0.50 X 0 0 0 PETER T FRODIGH DIRECTOR 0.50 X 0 0 0 JOANNE T GAGNON DIRECTOR 0.50 X 0 0 0 WILLIAM O JENKS DIRECTOR 0.50 X 0 0 0 PETER CARO GENERAL COUNSEL 0.50 X 0 0 0 JESSE E MENACHEM EXECUTIVE DIRECTOR 40.00 X 333058 0 38063 JAMES HAYNES DIRECTOR OF FINANCE 40.00 X 104828 0 24882 MARK GAGNE DIRECTOR OF MEMBER SERVICES 40.00 X 114256 0 4128 CATHERINE CARMIGNANI ASSISTANT EXECUTIVE DIRECTOR 40.00 X 118262 0 4614 KEVIN ELDRIDGE DIRECTOR OF CHAMPONSHIPS 40.00 X 106684 0 16333 777088 0 88020 5 0 1 0 DUNFEY PUBLISHING COMPANY 670 CENTRE STREET BOSTON MA 02130 MAGAZINE PUBLISHING 103000 1 110234 876042 75861 986276 HANDICAPPING SERVICE 713910 3926238 3926238 GOLF EVENTS REGISTRATION FEES 713910 1186931 1186931 GOLF FEES / JUNIOR GOLF 713910 594517 594517 MEMBER DUES 713910 154930 154930 EDUCATIONAL SEMINARS 713910 2796 2796 5865412 163304 163304 46057 46057 62500 0 62500 62500 62500 5486907 4250595 1236312 1236312 1236312 16200 110234 26287 -10087 -10087 18546 1128 17418 17418 ADVERTISING INCOME 541800 28464 28464 RECOVERY OF BAD DEBT 900099 5172 5172 MISCELLANEOUS INCOME 900099 2148 2148 35784 8402976 5882830 28464 1505406 42795 42795 500831 375623 125208 1802950 1702632 29611 70707 52225 48785 1019 2421 204061 192955 3321 7785 214466 197576 11197 5693 41792 41792 33000 33000 75070 75070 538936 538240 363 333 54824 53560 659 605 305326 298286 3669 3371 86113 84127 1035 951 241697 221118 14737 5842 149831 146376 1801 1654 33703 9338 24365 262409 250340 8643 3426 94328 92152 1134 1042 TAXES 2388 2388 CHAMPIONSHIP PROGRAM EX 1532287 1532287 HANDICAP NETWORK EXP 306804 306804 JUNIOR GOLF PROGRAMS 120609 120609 183436 183436 6879881 6399427 376624 103830 2074962 1898091 560473 542300 50000 25000 249168 263847 29461 36513 72041 90650 9851298 4564440 5452122 5286858 8356644 6991654 50000 50000 16894871 15184913 465032 190944 260256 9000 725288 199944 X 14804629 14759969 1364954 225000 16169583 14984969 16894871 15184913 1523095 -2707709 0 X X 0 1 X 1 0 X 388343 337547 1307273 1787689 986276 4807128 3642242 4147204 3736143 4500716 5883958 21910263 4030585 4484751 5043416 6288405 6870234 26717391 0 0 0 26717391 246542 166447 123691 194941 271861 1003482 30625 30625 246542 197072 123691 194941 271861 1034107 0 0 15819 0 0 15819 15703 17130 20150 7320 60303 4292830 4698953 5182926 6503496 7149415 27827620 0.96010 0.95680 0.03720 0.03980 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INCOME FROM K-1 - 2018 AMOUNT: $ 203. ADVERTISING INCOME - 2018 AMOUNT: $ 15,500. MISCELLANEOUS INCOME - 2019 AMOUNT: $ 17,130. 2021 AMOUNT: $ 5,150. 2022 AMOUNT: $ 2,148. RECOVERY OF BAD DEBT - 2021 AMOUNT: $ 15,000. 2022 AMOUNT: $ 5,172. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1918310 1918310 7126643 3956908 3169735 616824 465080 151744 189521 142452 47069 5286858 X 5642916 -2707709 12160 10559 -2684990 8327906 75070 75070 8402976 6827530 12160 10559 22719 6804811 75070 75070 6879881 PART X, LINE 2: THE ASSOCIATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION AND/OR DISCLOSURE. THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 1,128. DIRECT FUNDRAISING EXPENSES 9,431. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 1,128. DIRECT FUNDRAISING EXPENSES 9,431. FIRST TEE TOURNAMENT 126434 110234 16200 15186 11101 126434 110234 16200 15186 11101 26287 -10087 1 THE REACHING BACK FOUNDATION INC TWO INTERNATIONAL PLACE BOSTON MA 02110 043392563 501(C)(3) 10000 0 PROGRAM SUPPORT WGAM JUNIOR SCHOLARSHIP FUND INC 300 COMMERCIAL STREET BOSTON MA 02109 042899822 501(C)(3) 6250 0 SCHOLARSHIP FUND 2 0 PART I, LINE 2: THE SCHOLARSHIP FUND SPONSORSHIPS ARE PROVIDED TO THE SCHOLARSHIP CANDIDATES AFTER MEETING CERTAIN ELIGIBILITY REQUIREMENTS. ALL SCHOLARSHIP CANDIDATES MUST HAVE PERFORMED 2+ YEARS OF SERVICE TO GOLF AS CADDIES, OR IN GOLF PROFESSIONAL OR COURSE SUPERINTENDENT OPERATIONS AT ANY GOLF COURSE IN MASSACHUSETTS. THE CANDIDATE MUST ALSO PLAN TO ATTEND AN ACCREDITED INSTITUTION OF UNDERGRADUATE HIGHER EDUCATION FULL-TIME. STUDENTS MAY APPLY AS SENIORS IN HIGH SCHOOL OR DURING THEIR COLLEGE CAREER. AS PART OF THE QUALIFICATIONS FOR THE SCHOLARSHIPS, THE FUND REQUIRES THE STUDENTS TO SHOW FINANCIAL NEED. THE SCHOLARSHIP IS PROVIDED DIRECTLY TO THE CANDIDATE'S SCHOOL OF CHOICE RATHER THAN DIRECTLY TO THE STUDENT TO ENSURE PROPER ALLOCATION OF THE FUNDS. X X X 0 0 0 0 0 0 0 1 0 JESSE E MENACHEM EXECUTIVE DIRECTOR 281350 0 40000 0 11708 0 10936 0 27127 0 371121 0 0 0 PART I, LINE 7 THE EXECUTIVE DIRECTOR RECEIVED A DISCRETIONARY BONUS IN 2022, INCLUDED IN HIS REPORTABLE COMPENSATION AS SHOWN IN COLUMN B(II). X GOLF SUPPLIES 26 75861 COST 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS ON COLUMN (B). FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS THAT INCLUDE GOLF CLUBS LOCATED IN OR WITH A SUBSTANTIAL CONNECTION TO THE COMMONWEALTH OF MASSACHUSETTS. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY IS ELECTED BY THE MEMBERS AT THEIR ANNUAL MEETING, FROM A SLATE OF CANDIDATES PRESENTED BY THE GOVERNANCE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B THE DECISION TO AMEND THE ORGANIZATION'S BYLAWS IS SUBJECT TO 2/3 VOTE OF THE MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM. A COPY OF THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, DIRECTOR OF FINANCE, AND TREASURER OF THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY EACH DISQUALIFIED PERSON AND STAFF MEMBER MUST SIGN A STATEMENT THAT THEY HAVE READ AND AGREED TO THE POLICY AS WELL AS DISCLOSE ANY CONFLICTS OF INTEREST. THE ORGANIZATION ALSO PERFORMS PERIODIC REVIEWS TO ENSURE COMPLIANCE WITH THE POLICY. ANY DISQUALIFIED PERSON WHO HAS AN INTEREST IN A RELATED PARTY TRANSACTION MUST DISCLOSE IN GOOD FAITH TO THE EXECUTIVE COMMITTEE OF THE BOARD THE MATERIAL FACTS CONCERNING SUCH INTEREST. INDIVIDUALS WITH SUCH RELATIONSHIPS MUST NOT BE PRESENT DURING, OR PARTICIPATE IN, ANY BOARD OR BOARD COMMITTEE DELIBERATIONS OR VOTE ON ANY MATTERS GIVING RISE TO THE CONFLICT, OR POTENTIAL CONFLICT, OF INTEREST, INCLUDING, BUT NOT LIMITED TO, MATTERS DIRECTLY PERTAINING TO THE BUSINESS TO BE TRANSACTED WITH THE IDENTIFIED PERSON OR ORGANIZATION OR ON ISSUES THAT MAY RESULT IN ANY BENEFIT INURING TO THE IDENTIFIED PERSON OR ORGANIZATION. THE EXISTENCE OF ALL SUCH CONFLICTS OF INTEREST AND THEIR RESOLUTION, AS WELL AS ANY ISSUES RELATING TO THEM, SHALL BE FULLY DOCUMENTED IN THE ORGANIZATION'S RECORDS, INCLUDING THE MINUTES OF ANY MEETING AT WHICH THE CONFLICT WAS DISCUSSED OR VOTED ON. ANY AND ALL DOCUMENTATION DEEMED NECESSARY AND APPROPRIATE BY THE BOARD FOR THE SUFFICIENT EVALUATION AND RESOLUTION OF THE CONFLICT OR POTENTIAL CONFLICT SHALL BE SUBMITTED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS A COMPENSATION COMMITTEE WHICH IS RESPONSIBLE FOR DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE COMMITTEE USES FORM 990S FROM SIMILAR ORGANIZATIONS AS COMPARABLE DATA DURING THEIR REVIEW PROCESS. THE COMPENSATION IS APPROVED BY THE COMMITTEE AND CONTEMPORANEOUSLY DOCUMENTED. THE PROCESS LAST OCCURRED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS ARE RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTING FIRM. FORM 990, LINE B, AMENDED RETURN: AN AMENDED RETURN IS BEING FILED TO IN ORDER TO CONFORM TO THE ORGANIZATION'S DECEMBER 31, 2022 FINANCIAL STATEMENTS. A LISTING OF ALL OF THE CHANGES TO THE FORM 990 IS AS FOLLOWS: 1. PAGE 1, BOX G: GROSS RECEIPTS WAS RESTATED TO REFLECT THE UPDATED REVENUE REPORTED IN PART VIII. 2. PART I, LINES 8, 9, 10, 11, 12, 15, 16, 17, 18, 19, 20, 21, AND 22: THESE AMOUNTS WERE UPDATED TO REFLECT THE CHANGES REPORTED IN THEIR RESPECTIVE PARTS OF THE RETURN DUE TO THE ISSUANCE OF THE FINANCIAL STATEMENTS. 3. PART III, LINE 4A-4D: THE TOTAL PROGRAM EXPENSES AND PROGRAM REVENUE REPORTED FOR THE PROGRAMS WERE UPDATED TO AGREE TO THE ADJUSTMENTS MADE IN PART IX. 4. PART IV, LINES 11F, 12B, AND 29: THESE LINES WERE UPDATED TO REFLECT THE CHANGES REPORTED IN THEIR RESPECTIVE PARTS OF THE RETURN DUE TO THE ISSUANCE OF THE FINANCIAL STATEMENTS. 5. PART VIII, LINES 1C, 1G, 1F, 1H, 2A, 2B, 2C, 2G, 5, 7A, 8A, 10A, 10C, 11C, AND 12: THE REVENUE ON THESE LINES WERE UPDATED TO AGREE TO THE FINANCIAL STATEMENTS. 6. PART IX, LINES 7, 8, 9, 10, 11G, 12, 13, 14, 16, 17, 19, 22, 23, 24B, 24D, 24D, AND 25: THESE AMOUNTS WERE UPDATED TO REFLECT THE FUNCTIONAL ALLOCATION PER THE FINANCIAL STATEMENTS. 7. PART X, LINES 1, 2, 3, 11, 16, 17, 19, 26, 27, 28, 32, AND 33: THESE AMOUNTS WERE UPDATED TO AGREE TO THE FINANCIAL STATEMENTS. 8. PART XI, LINES 1, 2, 3, 5, AND 10: THESE AMOUNTS WERE UPDATED FOR THE CHANGES REPORTED IN PART VIII AND PART IX, AS MENTIONED ABOVE AS WELL AS TO AGREE TO THE FINANCIAL STATEMENTS. 9. PART XII, LINES 2B AND 2C: THESE LINES WERE UPDATED DUE TO THE ISSUANCE OF THE FINANCIAL STATEMENTS. 10. SCHEDULE A, PART I, LINE 10, AND PART III, LINES 1 THROUGH 18: THE AMOUNTS REPORTED IN THIS SECTION WERE UPDATED TO AGREE WITH PART VIII PER THE AUDITED FINANCIAL STATEMENTS. 11. SCHEDULE D, PART XI, XII, AND XIII: THE AMOUNTS REPORTED IN THESE SECTIONS WERE UPDATED TO AGREE WITH THE REVENUE AND EXPENSES, PER THE AUDITED FINANCIAL STATEMENTS. 12. SCHEDULE G, PART II: THE AMOUNTS REPORTED IN THIS SECTION WERE UPDATED TO AGREE WITH THE FUNDRAISING EVENT REVENUE AND EXPENSES PER THE AUDITED FINANCIAL STATEMENTS. 13. SCHEDULE M: THIS SCHEDULE WAS ADDED TO AGREE WITH THE NON-CASH DONATIONS DISCLOSED ON THE AUDITED FINANCIAL STATEMENTS. 14. SCHEDULE R, PART I, COLUMN (D): THE AMOUNTS REPORTED IN THIS SECTION WERE UPDATED TO AGREE WITH THE AUDITED FINANCIAL STATEMENTS. 15. SCHEDULE O: NARRATIVES WERE UPDATED WITH REGARDS TO THE CHANGES MENTIONED ABOVE. NEW WADING RIVER COUNTRY CLUB LLC (DBA THE LINKS AT MASS GOLF) 300 ARNOLD PALMER BLVD NORTON MA 02766 134245342 GOLF OPPORTUNITIES FOR LOCAL COMMUNITIES AND YOUTH GROUPS MA 462809 2664209 MASSACHUSETTS GOLF ASSOCIATION INC MGA PLAYERS GOLF CLUB INC 300 ARNOLD PALMER BLVD NORTON MA 02766 000464164 DORMANT MA 501(C)(7) MASSACHUSETTS GOLF ASSOCIATION INC 1 THE MASSACHUSETTS GOLFER INC 300 ARNOLD PALMER BLVD NORTON MA 02766 043121027 DORMANT MA MASSACHUSETTS GOLF ASSOCIATION INC C 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0