2025-11-11T09:19:28-06:00 2024-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-01-01 581145042 GEORGIA STATE GOLF ASSOCIATION % MATTHEW V VANDERPOOL GEOR 7709954272 2205 NORTHSIDE DRIVE NW SUITE 200 Atlanta GA 30305 Matthew V Vanderpool CEO 7709554272 2025-11-17 true true SABRE J LINAHAN P01372980 4048746244 2025-11-17 2024 2025-03-06 01:10:19Z Ralph Stokes 2205 Northside Dr NW STE 200 Atlanta GA 30305 5236031 false X www.gsga.org X 1916 GA PROMOTION OF GAME/RULES OF GOLF THROUGHOUT THE STATE OF GEORGIA 15 15 65 250 40449 0 733245 120875 4693127 4846750 119329 120384 52016 66590 5597717 5154599 58126 92344 0 0 2009922 2434921 0 0 180985 3254188 3745893 5322236 6273158 275481 -1118559 4927407 3991971 633923 812796 4293484 3179175 X PROMOTION OF GAME/RULES OF GOLF THROUGHOUT THE STATE OF GEORGIA false false 2603174 1567278 CHAMPIONSHIP TOURNAMENTS - GSGA CONDUCTS VARIOUS TOURNAMENTS AND QUALIFYING ROUNDS THROUGHOUT THE STATE OF GEORGIA, FOR ITS MEMBER'S PARTICIPATION, INCLUDING YOUTH PLAY SUBSIDIZING. 1399796 3279472 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. 171453 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. 286193 YOUTH ON COURSE 92344 92344 SCHOLARSHIP PROGRAMS GENERAL FOUNDATION 378537 92344 4552960 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 21 0 true 65 true true true false false false false true true false false false false false false X 15 15 false false false false true true false true true false false false true true true true true true true false GA X MATTHEW V VANDERPOOL 7709554272 2205 NORTHSIDE DRIVE NW SUITE 200 Atlanta GA 30305 X MATTHEW V VANDERPOOL CEO NON-VOTING 40.0 5.0 X X 243193 0 15959 Dawson Deiters CFO 40.0 5.0 X 123724 0 12459 Charlie Anderson Immediate Past President 5.0 0.0 X X 0 0 0 Ralph Stokes President 10.0 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 Ryan Grant VICE PRESIDENT 5.0 0.0 X 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 Ed Klein Director 1.0 0.0 X 0 0 0 Mark Grantham GENERAL COUNSEL NON-VOTING 2.0 0.0 X 0 0 0 BRANDON REYNOLDS GSGA FDN PRESIDENT NON-VOTING 1.0 2.0 X 0 0 0 Jimmy Singer DIRECTOR 2.0 0.0 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 MARK VOLKER DIRECTOR 1.0 0.0 X 0 0 0 366917 0 28418 2 false true false IDEAS UNITED INC 750 GLENWOOD AVE STE 330 ATLANTA GA 30316 SOCIAL MEDIA & BRAND 425000 1 77501 75 43299 120875 MEMBERSHIP INCOME 713990 3255127 3255127 TOURNAMENT INCOME 713990 1567278 1567278 MEMBER EVENTS INCOME & COURSE RATINGS 713990 24345 24345 4846750 117444 117444 0 0 0 0 0 42210 39270 2940 2940 2940 60197 77501 42162 18035 18035 0 0 0 0 0 0 ADVERTISING 900099 40449 40449 OTHER INCOME 900099 8106 8106 48555 5154599 4846750 40449 146525 92344 92344 0 0 0 396282 183510 183965 28807 0 1543465 714755 716548 112162 143383 66386 66531 10466 195608 94745 87151 13712 156183 72313 72469 11401 0 0 35734 35734 17050 17050 0 4868 2424 2444 60788 28145 28206 4437 0 180857 90054 90803 68943 34329 34614 0 59918 29835 30083 163457 81390 82067 0 0 0 0 117573 58543 59030 43456 21638 21818 TOURNAMENT EXPENSE 1446999 1446999 PROGRAMS & SERVICES 636659 636659 USGA/PGA EXPENSES 396675 396675 YOC PROGRAM 286193 286193 226723 198973 27750 6273158 4552960 1539213 180985 2163052 1193228 0 0 783687 667588 413871 483528 0 0 0 0 0 0 0 0 12000 48868 867369 528468 456474 338901 1098323 1259858 0 0 0 0 0 0 0 0 4927407 3991971 329336 182741 0 0 304587 630055 0 0 0 0 0 0 0 0 0 0 0 0 633923 812796 X 2664058 1826845 1629426 1352330 4293484 3179175 4927407 3991971 -1118559 136150 -116100 -15800 X X false true X true false X 280576 439258 917115 733245 120875 2491069 2724234 3404271 3673320 4693127 4851592 19346544 38125 73487 49418 42162 203192 0 0 3004810 3881654 4663922 5475790 5014629 22040805 10000 5000 325000 130000 12000 482000 170474 90671 70016 563012 975675 1869848 180474 95671 395016 693012 987675 2351848 19688957 17856 13740 16040 107324 117444 272404 0 17856 13740 16040 107324 117444 272404 65307 91973 83617 83889 58484 383270 1134 -4989 1554 2144 8106 7949 3089107 3982378 4765133 5669147 5198663 22704428 0.86719 0.90370 0.01200 0.00941 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 true 17050 0 0 0 17050 false 0 SCHEDULE C, 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. 2229426 97400 1600 472896 1852330 2236289 381520 1600 386783 2229426 1691415 878707 3325 330508 2236289 1858477 81957 249019 1691415 1090966 1326456 402219 156726 1858477 0.26990 0.73010 false false 173098 70670 102428 487787 295832 191956 206483 161966 44517 338901 0 0 X 5328043 136150 42162 178312 5149731 4868 4868 5154599 6442352 116100 15800 42162 174062 6268290 4868 4868 6273158 SCHEDULE D, PART V, LINE 4 During 2024, the association received certain temporarily restricted contributions of $97,400. During 2024, $100,000 of net assets were released from board restrictions for future expenses. From temporarily restricted funds, $180,896 from Board designated Adaptive Golf Program, $77,501 from board designated Youth on Course, and $116,099 from Board designated Contributed Rent funds were released. A total of $474,496 were released. All expenses released satisfying the purpose specified by donors. THE ENDING BALANCE OF DESIGNATED FUNDS AS OF 12/31/2024 IS $1,852,330 SCHEDULE D, PART X, LINE 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, 2021. SCHEDULE D, PART XI, LINE 2D 42,162 FUNDRAISING EXPENSE SCHEDULE D, PART XII, LINE 2D 42,162 FUNDRAISING EXPENSE 100 HOLE HIKE false HALL OF FAME false Hall of Fame 60197 60197 15000 11461 15701 100 Hole Hike 77501 77501 0 137698 77501 60197 15000 11461 15701 42162 18035 true Georgia Golf Environmental Foundation Inc 161 East Howell Street Hartwell GA 30643 200640599 501(c)(3) 10000 GENERAL SUPPORT Georgia Section - PGA Foundation 2205 Northside Drive NW Suite 100 ATLANTA GA 30305 581243297 501(C)(3) 36172 GENERAL SUPPORT Georgia Section - PGA 2205 Northside Drive NW Suite 100 Atlanta GA 30305 581089016 501(C)(6) 36172 GENERAL SUPPORT 2 1 SCHEDULE D, 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 NON-VOTING 203193 0 40000 0 0 0 8200 0 8232 0 259625 0 0 0 SCHEDULE J, PART I, LINE 7 DISCRETIONARY BONUS WAS PAID WHICH WAS NOT BASED ON REVENUES OR EARNINGS OF THE ORGANIZATION FORM 990, PART III, LINE 4D YATES SCHOLARSHIP PROGRAMS - THE GSGA SPONSORS SCHOLARSHIPS FOR EMPLOYEES AND DEPENDENTS OF MEMBER CLUBS AND 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, SECTION A, LINE 6 MEMBERS ARE JOINED BY PAYING AN ANNUAL MEMBERSHIP FEE. FORM 990, PART VI, SECTION A, LINE 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, SECTION B, LINE 11A CEO, CFO AND TREASURER REVIEW RETURN BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C CEO MONITORS ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 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, SECTION C, LINE 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 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, 2024 was $283,856.