2025-06-17T15:07:31-05:00 2024-12-31 560570567 DMJPS PLLC 509 WEST MAIN STREET SANFORD NC 27332 990 2024-01-01 560509290 CAROLINAS GOLF ASSOCIATION CARO 9106731000 140 RIDGE ROAD SOUTHERN PINES NC 28387 ANDY PRIEST EXECUTIVE DIRECTOR 9106731000 2025-06-17 1 0 ROBIN D BENNETT CPA P01618107 9197744535 2025-06-17 2024 2025-03-06 01:10:19Z ANDY PRIEST 140 RIDGE ROAD SOUTHERN PINES NC 28387 10221042 0 X WWW.CAROLINASGOLF.ORG X 1975 NC THE CGA IS A NON-PROFIT SERVICE ORGANIZATION THAT WAS FORMED IN 1909 TO CONDUCT CHAMPIONSHIPS AND TOURNAMENTS FOR AMATEUR GOLFERS IN NORTH AND SOUTH CAROLINA, ADMINISTER THE USGA HANDICAP SYSTEM IN THE CAROLINAS, AND SUPPORT ITS MEMBERSHIP OF MORE THAN 200,000 GOLFERS IN THE CGA'S 700 PLUS MEMBER CLUBS AND ASSOCIATIONS. 19 17 34 250 91407 0 333224 299657 7648254 8244758 141719 341155 608393 661255 8731590 9546825 227750 259345 0 0 1999439 2020152 0 0 35474 5657712 6770084 7884901 9049581 846689 497244 8102946 9907661 332748 322813 7770198 9584848 X THE CGA IS A NON-PROFIT SERVICE ORGANIZATION THAT WAS FORMED IN 1909 TO CONDUCT CHAMPIONSHIPS AND TOURNAMENTS FOR AMATEUR GOLFERS IN NORTH AND SOUTH CAROLINA, ADMINISTER THE USGA HANDICAP SYSTEM IN THE CAROLINAS, AND SUPPORT ITS MEMBERSHIP OF MORE THAN 200,000 GOLFERS IN THE CGA'S 700 PLUS MEMBER CLUBS AND ASSOCIATIONS. 0 0 4876396 3470753 THE CGA CONDUCTS 35 MAJOR CHAMPIONSHIPS, INCLUDING THE 100+ YEAR-OLD CAROLINAS AMATEUR, AS WELL AS FOUR TEAM MATCHES AND QUALIFYING EVENTS FOR USGA CHAMPIONSHIPS. THESE SERVE TO IDENTIFY THE BEST PLAYERS IN THE CAROLINAS; BUT THE CGA TOURNAMENT SCHEDULE REACHES GOLFERS OF ALL ABILITIES. THE CGA ALSO CONDUCTS ONE-DAY HANDICAP TOURNAMENTS FOR PLAYERS OF ALL SKILL LEVELS, ONE-DAY SENIOR FOUR-BALL TOURNAMENTS, AND ONE-DAY EVENTS FOR JUNIOR AND WOMEN GOLFERS. THESE FUN EVENTS ATTRACT MORE THAN 14,000 ENTRIES A YEAR. 181849 "CAROLINAS GOLF" MAGAZINE IS MAILED QUARTERLY FREE OF CHARGE TO MEMBERS OF CGA MEMBER CLUBS. CLUBS ARE ENCOURAGED TO SEND MEMBERSHIP ROSTERS (AND ANNUAL MEMBERSHIP ADDITIONS) TO THE CGA TO GET ISSUES OF "CAROLINAS GOLF" TO MEMBERS. 5125711 THE CGA ADMINISTERS THE USGA HANDICAP SYSTEM IN THE CAROLINAS BY OFFERING AN "ATCLUB" COMPUTERIZED SYSTEM WITH A TOP TOURNAMENT MANAGEMENT PACKAGE. THE CGA PIONEERED COMPUTERIZED HANDICAPS IN 1963 AND CONTINUES TO OFFER PREMIER SERVICES AT A LOW COST TO MEMBERS. THE CGA TRAINS AND EDUCATES ITS MEMBERS ON POLICIES AND PROCEDURES REGARDING THE USGA HANDICAPPING SYSTEM. 3301140 259345 218142 THE ORGANIZATION PROVIDES TURFGRASS ADVISORY SERVICES TO MEMBER CLUBS THROUGHOUT THE CAROLINAS AND CONDUCTS MEETINGS AND SEMINARS TO EDUCATE INTERESTED PARTIES IN A VARIETY OF GOLF TOPICS 3301140 259345 218142 8359385 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 18 0 1 34 1 1 1 0 0 0 0 1 1 0 0 0 0 X 19 17 0 0 0 0 1 1 0 1 1 0 0 1 1 0 1 0 0 1 1 0 NC X ANDY PRIEST 9106731000 140 RIDGE ROAD SOUTHERN PINES NC 28387 THOMAS THORPE COMMITTEE MEMBER 5.00 X 24750 0 0 CHARLES LYNCH LEGAL COUNSEL 3.00 X X 0 0 0 KELLY MILLER SECRETARY 2.00 X X 0 0 0 LAWRENCE HICKS TREASURER 2.00 X X 0 0 0 MARION MOORE VICE PRESIDENT 2.00 X X 0 0 0 MIKE SMITH 1ST PAST PRESIDENT 2.00 X X 0 0 0 RICK RIDDLE PRESIDENT 2.00 X X 0 0 0 BRENDA KUEHN COMMITTEE MEMBER 2.00 X 0 0 0 DANA HALLIDAY COMMITTEE MEMBER 2.00 X 0 0 0 DILLARD PRUITT COMMITTEE MEMBER 2.00 X 0 0 0 FRANK GOLDEN COMMITTEE MEMBER 2.00 X 0 0 0 GREGG JONES COMMITTEE MEMBER 2.00 X 0 0 0 JOE HACKLER COMMITTEE MEMBER 2.00 X 0 0 0 BILLY WEST COMMITTEE MEMBER 2.00 X 0 0 0 MICHAEL SIMS COMMITTEE MEMBER 2.00 X 0 0 0 RICHARD DOSEK COMMITTEE MEMBER 2.00 X 0 0 0 RUSSELL COLEMAN COMMITTEE MEMBER 2.00 X 0 0 0 SHELDON HILAIRE COMMITTEE MEMBER 2.00 X 0 0 0 JOHN NANCE EXECUTIVE DIRECTOR 40.00 X 218714 0 32208 243464 0 32208 1 0 1 0 0 103410 196247 299657 HANDICAP SERVICES 713910 5125711 5125711 ENTRY FEES 713910 2900905 2900905 USGA FEES 713910 218142 218142 8244758 238294 238294 773878 3200 673746 471 100132 2729 102861 102861 79281 0 79281 79281 MEMBER TRIPS 713910 310069 310069 REIMBURSEMENTS 713910 176335 176335 MARKETING 713910 91407 91407 4163 4163 581974 9546825 8814606 91407 341155 259345 259345 250922 54169 174882 21871 1193771 1193771 212693 177599 31904 3190 248965 207886 37345 3734 113801 95024 17070 1707 25394 25394 46007 46007 69457 59038 10419 12519 10641 1878 195412 166100 29312 317676 270025 47651 40578 34491 6087 133449 113432 20017 363606 309065 54541 99111 99111 53104 53104 GASC EXPENSES 1832898 1832898 PRIZES & ENGRAVINGS 1148761 1148761 ALL OTHER EXPENSES 826077 821105 4972 CART FEES 726734 726734 879301 879301 9049581 8359385 654722 35474 802315 112662 1876190 1480360 61137 49660 53218 24116 3650792 1188241 2356295 2462551 2939939 5768244 13852 10068 8102946 9907661 181225 212739 141460 99734 10063 10340 332748 322813 X 0 0 0 0 7770198 9584848 7770198 9584848 8102946 9907661 497244 190608 1126798 0 X 1 X 0 1 0 X 495143 718122 373791 333224 299657 2219937 5360581 6503628 7386114 8184650 8826732 36261705 5855724 7221750 7759905 8517874 9126389 38481642 0 0 0 38481642 47160 49834 54027 134265 238294 523580 1629 1629 47160 49834 55656 134265 238294 525209 13340 233375 7454 254169 5916224 7504959 7815561 8659593 9364683 39261020 0.98010 0.97760 0.01340 0.01000 X 336535 336535 2750362 712660 2037702 563895 475581 88314 2462551 INVESTMENTS 5768244 F 5768244 OPERATING LEASE LIABILITY 10340 10340 X PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAIN INCOME TAX POSITIONS BY PRESCRIBING A MINIMUM PROBABILITY THRESHOLD A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT INCOME TAX BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED AS A TAX POSITION, BASED SOLELY ON ITS TECHNICAL MERITS, THAT WOULD MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY THE RELEVANT TAX AUTHORITY WITH KNOWLEDGE OF THE SAME FACTS. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE RESOLUTION. BASED ON ALL KNOWN FACTS, CIRCUMSTANCES, AND CURRENT TAW LAW, THE ORGANIZATION BELIEVES THE TOTAL AMOUNT OF UNCERTAIN INCOME TAX POSITION LIABILITIES AND RELATED ACCRUED INTEREST ARE NOT MATERIAL TO ITS FINANCIAL POSITION. AS OF DECEMBER 31, 2024 AND INCLUDING THE THREE (3) PREVIOUS YEARS CONSIDERING EXTENSIONS, THE ORGANIZATION'S INCOME TAX RETURNS ARE OPEN AND SUBJECT TO EXAMINATION BY TAX AUTHORITIES WITH RELEVANT JURISDICTION. SHOULD AN EXAMINATION TAKE PLACE, MANAGEMENT DOES NOT ANTICIPATE ANY SIGNIFICANT ISSUES RELATED TO THE OPEN YEARS. 1 CAROLINAS GOLF FOUNDATION 140 RIDGE ROAD SOUTHERN PINES NC 28387 591761556 259345 0 CASH TO FUND TURFGRASS RESEARCH AND SCHOLARSHIPS AND TO ASSIST JUNIOR GOLF AND GROWTH OF THE GAME INITIATIVES. PART I, LINE 2: APPLICATION PROCESS FOR PLAYER ASSISTANCE. 0 0 0 0 0 0 0 0 0 JOHN NANCE EXECUTIVE DIRECTOR 218714 0 0 0 0 0 31516 0 692 0 250922 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS IS ELECTED ANNUALLY BY THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND LEGAL COUNSEL REVIEW THE 990 FORM. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, OUR EXECUTIVE COMMITTEE DISCUSSES AND REQUIRES BOARD MEMBERS TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST VIOLATIONS WHICH IS REVIEWED BY OUR GOVERNANCE COMMITTEE. ANY INFORMATION IS BROUGHT TO THE EXECUTIVE COMMITTEE AND ACTED ON ACCORDING TO OUR COI POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS PAST HISTORIES OF SALARIES, WORK ETHIC, PRODUCTION, AND COMPARABLE SALARIES IN SIMILAR INDUSTRIES. COMPENSATION IS APPROVED BY THE EXECUTIVE COMMITTEE. ALL FULL-TIME POSITIONS INCLUDING EXECUTIVE DIRECTOR FORM 990, PART VI, SECTION C, LINE 19 INFORMATION IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. CAROLINAS GOLF FOUNDATION 140 RIDGE ROAD SOUTHERN PINES NC 28387 591761556 TO PROVIDE SCHOLARSHIPS & FUNDING FOR GOLF INITIATIVES AND PROJECTS NC 501(C)(3) LINE 10 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 CAROLINAS GOLF FOUNDATION B 259345 CASH