2024-11-11T15:19:46-06:00 2023-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2023-01-01 581145042 GEORGIA STATE GOLF ASSOCIATION % MATTHEW V VANDERPOOL GEOR 7709954272 2205 NORTHSIDE DRIVE NW SUITE 200 Atlanta GA 30305 Matthew V Vanderpool CEO 7709554272 2024-11-15 true true SABRE J LINAHAN P01372980 4048746244 2024-11-15 2023 2024-10-15 13:58:12Z Ralph Stokes 2205 Northside Dr NW STE 200 Atlanta GA 30305 5729519 false X www.gsga.org X 1916 GA PROMOTION OF GAME/RULES OF GOLF THROUGHOUT THE STATE OF GEORGIA 14 14 66 250 66977 21388 917115 733245 3672544 4693127 19512 119329 69299 52016 4678470 5597717 52948 58126 0 0 1825727 2009922 0 0 105069 2463727 3254188 4342402 5322236 336068 275481 4371863 4927407 367401 633923 4004462 4293484 X PROMOTION OF GAME/RULES OF GOLF THROUGHOUT THE STATE OF GEORGIA false false 2270828 1412018 CHAMPIONSHIP TOURNAMENTS - GSGA CONDUCTS VARIOUS TOURNAMENTS AND QUALIFYING ROUNDS THROUGHOUT THE STATE OF GEORGIA, FOR ITS MEMBER'S PARTICIPATION, INCLUDING YOUTH PLAY SUBSIDIZING. 1367691 3281109 COMPUTERIZED HANDICAPPING & COURSE RATING - GSGA ASSISTS MEMBER CLUBS IN ACCURATELY MEASURING AND RATING THEIR GOLF COURSES FOR HANDICAPPING PURPOSES. GSGA ALSO PROVIDES COMPUTERIZED HANDICAPPING SERVICE TO ITS INDIVIDUAL MEMBERS. 98458 ADAPTIVE GOLF PROGRAM PROVIDES ASSISTANCE TO ANYONE (WITH A FOCUS ON INDIVIDUALS) WITH MOBILITY AND COGNITIVE CHALLENGES TO FIND THE BEST TECHNIQUES AND RESOURCES TO PLAY AND ENJOY GOLF. 122855 YOUTH ON COURSE 58126 58126 Scholarship Programs General Foundation 180981 58126 3917958 true true false true false false false false false true true false false false false true true false false false false false false false true false false true false true false false false false false false false false false false false false false true false false false true 14 0 true 66 true true true false false false false true true false false false false false false X 14 14 false false false false true true false true true false false false true true true false true true true false GA X MATTHEW V VANDERPOOL 7709554272 2205 NORTHSIDE DRIVE NW SUITE 200 Atlanta GA 30305 X MATTHEW V VANDERPOOL CEO 40.0 5.0 X 238983 0 17872 Dawson Deiters CFO 40.0 5.0 X 116483 0 14572 Charlie Anderson Immediate Past President 10.0 0.0 X X 0 0 0 Ralph Stokes President 5.0 0.0 X X 0 0 0 Philip Clinkscales Secretary-Treas 5.0 1.0 X X 0 0 0 Jim Hatcher DIRECTOR 1.0 0.0 X 0 0 0 Linda Lee DIRECTOR 1.0 0.0 X 0 0 0 Jimmy Singer DIRECTOR 2.0 0.0 X 0 0 0 Ryan Grant VICE PRESIDENT 1.0 0.0 X 0 0 0 Bill Hodges DIRECTOR 1.0 0.0 X 0 0 0 Deb Jackson DIRECTOR 1.0 0.0 X 0 0 0 Allen Peake DIRECTOR 1.0 0.0 X 0 0 0 Jodie Shepard DIRECTOR 1.0 0.0 X 0 0 0 Ed Klein Director 1.0 0.0 X 0 0 0 Mark Grantham GENERAL COUNSEL 2.0 0.0 X 0 0 0 Seth Knight III GSGA Foundaton President 5.0 2.0 X 0 0 0 WEST STREIB DIRECTOR 1.0 0.0 X 0 0 0 CRAIG SULLIVAN DIRECTOR 1.0 0.0 X 0 0 0 355466 0 32444 2 false true false 0 X 49642 421858 261745 733245 MEMBERSHIP INCOME 713990 2887851 2887851 TOURNAMENT INCOME 713990 1412018 1412018 MEMBER EVENTS INCOME & COURSE RATINGS 713990 393258 393258 4693127 107324 107324 0 0 0 0 0 60375 0 46590 1777 13785 -1777 12005 12005 66330 49642 49418 16912 16912 0 0 0 0 34017 -34017 -34017 ADVERTISING 900099 66977 66977 OTHER INCOME 900099 2144 2144 69121 5597717 4693127 66977 104368 58126 58126 0 0 0 388934 192002 177513 19419 0 1223020 576252 582992 63776 115655 60028 50142 5485 164076 71308 83621 9147 118237 61483 51158 5596 0 0 52800 52800 18600 18600 0 3906 1995 1911 34756 18073 15037 1646 0 123932 61690 62242 47955 23871 24084 0 75465 37565 37900 119373 59421 59952 0 0 0 0 108516 54017 54499 40571 20195 20376 TOURNAMENT EXPENSE 1251308 1251308 PROGRAMS & SERVICES 647164 647164 USGA/PGA EXPENSES 374843 374843 YOC PROGRAM 207163 207163 147836 122854 24982 5322236 3917958 1299209 105069 1453549 2163052 0 0 899786 783687 588257 413871 0 0 0 0 0 0 0 0 115764 12000 867369 410895 373645 456474 940862 1098323 0 0 0 0 0 0 0 0 4371863 4927407 124517 329336 0 0 242884 304587 0 0 0 0 0 0 0 0 0 0 0 0 367401 633923 X 2368173 2664058 1636289 1629426 4004462 4293484 4371863 4927407 X 275481 129641 -116100 X false true X true false X 2148057 2278297 2546213 917115 733245 8622927 1074465 726513 1297316 3672544 4693127 11463965 0 0 0 3222522 3004810 3843529 4589659 5426372 20086892 33786 122796 85169 338998 311924 892673 133573 204767 135206 119431 110031 703008 167359 327563 220375 458429 421955 1595681 18491211 37532 17856 13740 16040 107324 192492 0 37532 17856 13740 16040 107324 192492 38011 27506 51575 39974 22388 179454 2965 1134 -4989 1554 2144 2808 3301030 3051306 3903855 4647227 5558228 20461646 0.90370 0.90869 0.00941 0.00547 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 18600 18600 false part II-B line 1f LOBBYING EXPENDITURES ARE RELATED TO ADVOCATING ON BEHALF OF THE GAME OF GOLF FOR MATTERS IMPACTING GOLFERS AND GOLF FACILITIES. 2236289 381520 1600 386783 2229426 1691415 878707 3325 330508 2236289 1858477 81957 249019 1691415 1090966 1326456 402219 156726 1858477 664301 540936 2938 111333 1090966 0.26910 0.73090 false false 0 173098 53378 119720 0 487788 236852 250936 0 206483 120665 85818 456474 0 0 X 5806887 129641 83435 213076 5593811 3906 3906 5597717 5517865 116100 83435 199535 5318330 3906 3906 5322236 Schedule D, Part v, Question 4 DURING 2007, THE FINANCE COMMITTEE APPROVED THE DESIGNATION OF $500,000 IN NET ASSETS AS AN "EMERGENCY CASH RESERVE FUND". IN JUNE 2013, THE BOARD DESIGNATED $250,000 IN NET ASSETS AS AN "EMERGENCY CASH RESERVE FUND". IN MARCH 2016, THE BOARD INCREASED THIS AMOUNT TO $500,000. IN DECEMBER 2016, THE BOARD DESIGNATED $100,000 TO SELF-FUND THE PROMOTION OF A YOUTH ON COURSE PROGRAM IN GEORGIA. During 2023, the association received certain temporarily restricted contributions of $381,520. During 2023, no amount of net assets were released from board restrictions for future expenses. From temporarily restricted funds, $102,224 from Board designated Adaptive Golf Program, $170,060 from board designated Youth on Course, and $116,099 from Board designated Contributed Rent funds were released. A total of $388,383 were released. All expenses released satisfying the purpose specified by donors. Schedule D, Part X, Question 2 The Association is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and, therefore, no provision or liability for income taxes is included in the accompanying financial statements. The Association annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Association takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Association is subject to examination by federal and state taxing authorities. In general, the Association is no longer subject to tax examinations for tax years ending before December 31, 2020. Schedule D, Part XI, Line 2D THE AUDITED FINANCIAL STATEMENTS INCLUDE COST OF GOODS SOLD AS AN EXPENSE. THESE COSTS HAVE BEEN NETTED AGAINST GROSS SALES OF INVENTORY ON FORM 990, PART VIII, LINE 10A-10C. $34,017. FUNDRAISING EXPENSES NETTED WITH FUNDRAISING INCOME ON THE TAX RETURN ON FORM 990, PART VIII, LINE 8B. $49,418. 34,017 COGS RECLASS 49,418 + FUNDRAISING EXPENSE ------------------------------- 83,435 = TOTAL EXPENSES SCHEDULE D, PART XII, LINE 2D THE AUDITED FINANCIAL STATEMENTS INCLUDE COST OF GOODS SOLD AS AN EXPENSE. THESE COSTS HAVE BEEN NETTED AGAINST GROSS SALES OF INVENTORY ON FORM 990, PART VIII, LINE 10A-10C. $34,017. FUNDRAISING EXPENSES NETTED WITH FUNDRAISING INCOME ON THE TAX RETURN ON FORM 990, PART VIII, LINE 8B. $49,418. 34,017 COGS RECLASS 49,418 + FUNDRAISING EXPENSE ------------------------------- 83,435 = TOTAL EXPENSES 100 HOLE HIKE false HALL OF FAME false HALL OF FAME 58733 58733 15000 24463 7368 GOLF MARATHON 7597 7597 2119 468 1 49642 49642 115972 49642 66330 17119 24463 7836 49418 16912 true Georgia Golf Environmental Foundation Inc 161 East Howell Street Hartwell GA 30643 200640599 501(c)(3) 10000 FMV GENERAL SUPPORT Georgia Section - PGA Foundation 2205 Northside Drive Suite 100 ATLANTA GA 30305 581243297 501(C)(3) 37126 FMV GENERAL SUPPORT 2 part I, line 2 a voluntary contribution was made to georgia golf environmental foundation (GGEF) for turfgrass research and educational activities. Part I, Line 2 the foundations provide periodic reports on their activities to the association. X X X X false false false false false false false true false MATTHEW V VANDERPOOL CEO 191483 47500 0 7700 10684 257367 0 part i, question 7 DISCRETIONARY BONUS WAS PAID WHICH WAS NOT BASED ON REVENUES OR EARNINGS OF THE ORGANIZATION FORM 990, PART III, QUESTION 4D SCHOLARSHIP PROGRAMS - THE GSGA INDIRECTLY SPONSORS SCHOLARSHIPS FOR STUDENTS INTERESTED IN AGRONOMY BY CONTRIBUTING TO FOUNDATIONS THAT AWARD THE SCHOLARSHIPS AS WELL AS PROVIDES FUNDING FOR THE ENVIROMENTAL FOUNDATIONS. YOUTH ON COURSE - PROVIDES MEMBERSHIP TO ALLOW JUNIORS BETWEEN THE AGES OF 6 AND 18 AN INCREDIBLE OPPORTUNITY TO PLAY AFFORDABLE GOLF. Form 990, PART VI, QUESTION 6 MEMBERS ARE JOINED BY PAYING AN ANNUAL MEMBERSHIP FEE. Form 990, PART VI, QUESTION 7A A NOMINATING COMMITTEE IS FORMED AND MEETS ANNUALLY. THEY COMPILE A SLATE OF OFFICERS AND DIRECTORS TO PRESENT AND BE VOTED ON AT THE ANNUAL MEETING WHICH IS TYPICALLY HELD IN JANUARY OR FEBRUARY. Form 990, PART VI, QUESTION 11A CEO, CFO AND TREASURER REVIEW RETURN BEFORE IT IS FILED. Form 990, PART VI, QUESTION 12C CEO MONITORS ON AN ANNUAL BASIS. Form 990, PART VI, QUESTION 15 THE ASSOCIATION HAS A COMPENSATION COMMITTEE THAT REPORTS TO THE BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE ANNUALLY REVIEWS COMPENSATION DATA FROM SIMILAR ORGANIZATIONS AND THE INTERNATIONAL ASSOCIATION OF GOLF ADMINISTRATORS. Form 990, PART VI, QUESTION 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. Form 990, PART VII, SECTION A, QUESTION 1A Senior Directors serve on the board but are not voting members of the board. Form 990, PART XII, QUESTION 2C THE AUDITOR REPORTS TO THE FINANCE AND AUDIT COMMITTEE. GSGA Foundation Inc 2205 Northside Dr NW Suite 200 Atlanta GA 30305 581614105 SCHOLARSHIPS GA 501(C)(3) 7 false false false false false false false false false false false false false false true true false true false false GSGA FOUNDATION INC N TIME INVOLVED GSGA FOUNDATION INC O TIME INVOLVED GSGA FOUNDATION INC Q TIME INVOLVED Schedule R, Part V #2 The Association donates funds to the GSGA Foundation, Inc., an entity that shares some common management with the Association. Annual donations to the GSGA Foundation, Inc. for the year ended December 31, 2023 was $219,376.