2025-11-14T11:29:51-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 6320 CANOGA AVE 17TH FLOOR WOODLAND HILLS CA 91367 990 2024-01-01 951240720 SOUTHERN CALIFORNIA GOLF ASSOCIATION SOUT 8189803630 3740 CAHUENGA BLVD STUDIO CITY CA 916043502 JEFF NINNEMANN EXECUTIVE DIRECTOR 8189803630 2025-11-10 1 1 SHASHI MIRPURI P00874030 8189950090 2025-11-10 2024 2025-03-06 01:10:19Z JEFFREY NINNEMANN 3740 CAHUENGA BLVD STUDIO CITY CA 916043502 11473633 0 X WWW.SCGA.ORG X 1942 CA SOUTHERN CALIFORNIA GOLF ASSOCIATION'S MISSION IS TO PROMOTE THE GAME OF GOLF. 14 14 37 125 596539 0 48000 48000 10655439 11367420 2472 39690 0 0 10705911 11455110 751074 778525 0 0 4267413 4356548 0 0 0 6546931 6858922 11565418 11993995 -859507 -538885 18040719 18588870 6959804 6985666 11080915 11603204 SOUTHERN CALIFORNIA GOLF ASSOCIATION'S MISSION IS TO PROMOTE THE GAME OF GOLF. 0 0 PROVIDED MEMBER GOLF CLUBS WITH INDEXING (HANDICAPPING) SERVICES, GOLF COURSE RATINGS, AND GENERAL INFORMATION. IN ADDITION, THE ASSOCIATION PROVIDED GUIDANCE COVERING AMATEUR GOLF PROGRAMS, GOLF COURSE MAINTENANCE, GOLF RULES, PENDING LEGAL AND TAX LAW CHANGES, AND AMATEUR GOLF TOURNAMENTS. 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 54 0 1 37 1 1 1 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 0 1 0 1 1 1 1 1 0 CA X THE ORGANIZATION 8189803630 3740 CAHUENGA BLVD STUDIO CITY CA 91604 ZACHARY MORAN PRESIDENT 1.00 X X 0 0 0 LYNN HARAWAY VICE PRESIDENT 1.00 X X 0 0 0 TOM REUL SECRETARY 1.00 X X 0 0 0 JOHN FISCHER TREASURER 1.00 X X 0 0 0 BOB OSBORN DIRECTOR 1.00 X 0 0 0 HUY DANG DIRECTOR 1.00 X 0 0 0 JOHN E KOBARA DIRECTOR 1.00 X 0 0 0 JOHN RYDELL II GENERAL COUNSEL 1.00 X 0 0 0 JORGE BADEL DIRECTOR 1.00 X 0 0 0 GEORGE L MALLORY JR DIRECTOR 1.00 X 0 0 0 KATHY KURATA DIRECTOR 1.00 X 0 0 0 BOB BAKER DIRECTOR 1.00 X 0 0 0 ANDEW JONES DIRECTOR 1.00 X 0 0 0 LAURENCE STEIN DIRECTOR 1.00 X 0 0 0 JEFF NINNEMANN EXECUTIVE DIRECTOR 40.00 X 236942 0 69177 MICHAEL KELLY EXECUTIVE DIRECTOR 40.00 X 183792 0 1483 FRANK MOORE DIRECTOR OF COMMUNICATION 40.00 X 214334 0 89020 KAREN KIBBEE CONTROLLER 40.00 X 155509 0 82061 KEVIN O'CONNOR MANAGING DIRECTOR, GOVERNANCE 40.00 X 215964 0 110146 DOUG SULLIVAN DIRECTOR OF COURSE RATING 40.00 X 129243 0 75312 JEREMY PITT DIRECTOR OF CLUB SERVICES 40.00 X 127352 0 36602 CHRISTOPHER KNOWLES DIRECTOR OF TECHNOLOGY 40.00 X 123154 0 37747 MATTHEW PAWLAK DIRECTOR, CHAMPIONSHIPS & GOLF OPERATIONS 40.00 X 127515 0 37695 JASON KNYBEL ASSISTANT DIRECTOR, MARKETING 40.00 X 112525 0 60574 1626330 0 599817 11 0 1 0 0 48000 48000 MEMBERSHIP DUES 713990 7473951 7473951 TOURNAMENTS 713990 3289895 3289895 FORE MAGAZINE ADVERTISING 513120 596539 596539 OTHER INCOME 713990 7035 7035 11367420 31297 31297 26916 18523 8393 8393 8393 11455110 10779274 596539 31297 778525 491394 2814792 310785 492873 246704 2585 45450 57174 110 256580 295425 113013 167503 572999 178579 MEMBERSHIP DEVELOPMENT 1819009 TOURNAMENT EXPENSES 1159458 FORE MAGAZINE & DIRECTO 948363 HANDICAPPING 761972 480702 11993995 200 200 3326488 2490133 3416541 3651007 157417 511690 5780108 4015113 1951126 1764995 9144936 10111701 44011 59144 18040719 18588870 1729333 1732873 5230471 5252793 6959804 6985666 X 11080915 11603204 11080915 11603204 18040719 18588870 -538885 1061174 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 103447 103447 4337619 2907742 1429877 1339042 1107371 231671 1764995 X 12516284 1061174 1061174 11455110 0 11455110 11993995 0 11993995 0 11993995 PART X, LINE 2: NON-PROFIT ORGANIZATIONS ARE NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, EXCEPT ACTIVITIES WHICH CREATE UNRELATED BUSINESS INCOME, SUCH AS THE ADVERTISING REVENUE AND EXPENSES OF FORE MAGAZINE. THE MAGAZINE'S ADVERTISING HAS NOT CREATED TAX OBLIGATIONS BECAUSE OF OPERATING LOSSES. ASC 740, INCOME TAXES, REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING AN ENTITY'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE- LIKELY-THAN-NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS DEEMED TO MEET THE "MORE-LIKELY-THAN-NOT" THRESHOLD OF BEING SUSTAINED WOULD BE RECORDED AS A TAX BENEFIT IN THE CURRENT PERIOD. MANAGEMENT HAS REVIEWED ALL OPEN TAX YEARS (2021 TO 2024) AND MAJOR JURISDICTIONS AND CONCLUDED IT HAS NO TAX LIABILITY RESULTING FROM UNRECOGNIZED TAX BENEFITS RELATING TO UNCERTAIN INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN FUTURE RETURNS. 1 THE SCGA FOUNDATION 3740 CAHUENGA BLVD STUDIO CITY CA 91604 953858373 501(C)(3) 778525 0 PROGRAM SUPPORT PART I, LINE 2: THE AMOUNTS LISTED ON PART II ARE PROVIDED BY SCGA AS A PORTION OF THE E-CLUB MEMBER DUES TO A RELATED ORGANIZATION, THE SCGA FOUNDATION, AND ARE NOT MONITORED ONCE PROVIDED. X X X 0 0 0 KEVIN O'CONNOR MANAGING DIRECTOR, GOVERNANCE 215964 0 0 0 0 0 77681 0 32465 0 326110 0 0 0 JEFF NINNEMANN EXECUTIVE DIRECTOR 236942 0 0 0 0 0 35228 0 33949 0 306119 0 0 0 FRANK MOORE DIRECTOR OF COMMUNICATION 214334 0 0 0 0 0 62384 0 26636 0 303354 0 0 0 KAREN KIBBEE CONTROLLER 155509 0 0 0 0 0 63801 0 18260 0 237570 0 0 0 DOUG SULLIVAN DIRECTOR OF COURSE RATING 129243 0 0 0 0 0 39491 0 35821 0 204555 0 0 0 MICHAEL KELLY EXECUTIVE DIRECTOR 183792 0 0 0 0 0 0 0 1483 0 185275 0 0 0 JASON KNYBEL ASSISTANT DIRECTOR, MARKETING 112525 0 0 0 0 0 26916 0 33658 0 173099 0 0 0 MATTHEW PAWLAK DIRECTOR, CHAMPIONSHIPS & GOLF OPERA 127515 0 0 0 0 0 7073 0 30622 0 165210 0 0 0 JEREMY PITT DIRECTOR OF CLUB SERVICES 127352 0 0 0 0 0 17773 0 18829 0 163954 0 0 0 CHRISTOPHER KNOWLES DIRECTOR OF TECHNOLOGY 123154 0 0 0 0 0 11678 0 26069 0 160901 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THIS ASSOCIATION HAS TWO CLASSES OF MEMBERSHIP: REGULAR MEMBER CLUBS AND AFFILIATE MEMBER CLUBS. ONLY REGULAR MEMBER CLUBS SHALL BE ELIGIBLE TO BE "MEMBERS" AS THAT TERM IS DEFINED IN SECTION 5056 OF THE CALIFORNIA NONPROFIT CORPORATION LAW AND SHALL BE ENTITLED TO THE RIGHTS AND PRIVILEGES OF THE MEMBERS OF THIS ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A REGULAR CLUB MEMBERS OF THE SOUTHERN CALIFORNIA GOLF ASSOCIATION HAVE THE RIGHT TO VOTE ON THE ELECTION OF DIRECTORS TO THE GOVERNING BODY OF SOUTHERN CALIFORNIA GOLF ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CONTROLLER, THE EXECUTIVE DIRECTOR, AND CHAIR OF THE AUDIT AND FINANCE COMMITTEE AND MADE AVAILABLE TO THE BOARD FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE CONTROLLER PROVIDES EACH BOARD MEMBER WITH A CONFLICT OF INTEREST QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY THE CONTROLLER AND ANY CONFLICTS ARE REPORTED TO THE EXECUTIVE DIRECTOR. PERSONS WITH A CONFLICT ARE ASKED TO ABSENT THEMSELVES AND DO NOT VOTE ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF ALL SCGA EMPLOYEES IS DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS USING COMPARABILITY DATA. THE DELIBERATIONS AND DECISIONS OF THE COMMITTEE ARE CONTEMPORANEOUSLY DOCUMENTED IN THE COMMITTEE MINUTES. THIS PROCESS WAS LAST COMPLETED IN JANUARY 2024. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC AT THE SCGA OFFICE. SCGA FOUNDATION 3740 CAHUENGA BLVD STUDIO CITY CA 91604 953858373 PROMOTE GOLF CA 501(C)(3) LINE 12B, II SOUTHERN CALIFORNIA GOLF ASSOCIATION 1 FORE YOUTH GOLF FOUNDATION 3740 CAHUENGA BLVD STUDIO CITY CA 91604 884007808 PROMOTE YOUTH GOLF CA 501(C)(3) LINE 7 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 SCGA FOUNDATION B 778525 ACTUAL COSTS SCGA FOUNDATION Q 108652 ACTUAL COSTS