2024-11-14T17:47:06-05:00 2023-12-31 450491842 BLANKENSHIP CPA GROUP PLLC 102 W 7TH ST STE 100 COLUMBIA TN 38401 990 2023-01-01 621049477 TENNESSEE GOLF ASSOCIATION TENN 6157907600 400 FRANKLIN ROAD FRANKLIN TN 37069 ALLISON BROWN EXECUTIVE DIRECTOR 6157907600 2024-11-13 true true STEVEN D WARREN CPA P00921930 6153733771 2024-11-13 2023 2024-10-15 13:58:12Z ALLISON BROWN 400 FRANKLIN ROAD FRANKLIN TN 37069 1938685 false X WWW.TNGOLF.ORG X 1963 TN THE PURPOSES OF THE TGA ARE TO PROMOTE THE BEST INTERESTS AND SPIRIT OF THE GAME OF GOLF THROUGHOUT THE STATE OF TENNESSEE. 42 42 0 52 8429 99449 74704 1694943 1856463 2008 6255 -9339 1796400 1928083 0 0 519342 563964 0 0 1147234 1243512 1666576 1807476 129824 120607 3838041 4306677 0 3838041 4306677 THE PURPOSES OF THE TGA ARE TO PROMOTE THE BEST INTERESTS AND SPIRIT OF THE GAME OF GOLF THROUGHOUT THE STATE OF TENNESSEE. false false 595135 709842 COMPETITIONS - THE TENNESSEE GOLF ASSOCIATION (TGA) ANNUALLY CONDUCTS AMATEUR GOLF COMPETITIONS FOR THE GENERAL PUBLIC. THESE COMPETITIONS RANGE FROM 21 STATE-LEVEL GOLF CHAMPIONSHIPS TO VARIOUS FUN AND SOCIAL EVENTS. AT MOST OF THESE EVENTS THE TGA PROVIDES CONTESTANTS WITH A TOURNAMENT FAVOR. 678989 1128853 HANDICAP SERVICE - THE TENNESSEE GOLF ASSOCIATION (TGA) IS THE ONLY LICENSED AND AUTHORIZED GOLF ASSOCIATION IN TENNESSEE TO ISSUE HANDICAPS UNDER THE USGA HANDICAP SYSTEM. THROUGH ITS 185 MEMBER CLUBS/ORGANIZATIONS, THE TGA ANNUALLY ISSUES HANDICAPS TO OVER 42,672 AMATEUR GOLFERS ACROSS TENNESSEE. THESE HANDICAPS ARE UPDATED EVERY DAY. EDUCATIONAL WORKSHOPS - THE TENNESSEE GOLF ASSOCIATION (TGA) ORGANIZES AND CONDUCTS VARIOUS EDUCATIONAL WORKSHOPS WHICH ARE OPEN TO THE GENERAL PUBLIC. WORKSHOP TOPICS INCLUDE THE RULES OF GOLF AND HANDICAPPING. THERE WERE 2 EDUCATIONAL WORKSHOPS IN 2023. 1274124 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 27 0 true 0 true true false false false false true true false false false false false false X 42 42 false false false false false false false true true false false true true true true false false true false false TN X ALLISON BROWN 6157907600 400 FRANKLIN ROAD FRANKLIN TN 37069 ALLISON BROWN EXECUTIVE DI 40.00 X 117392 0 8195 MIKE JENKINS PRESIDENT 1.00 X X 0 0 0 TIM JACKSON IMMEDIATE PA 1.00 X X 0 0 0 KEVIN TEETERS PRESIDENT-EL 1.00 X X 0 0 0 JEFF TICKLE SECRETARY 1.00 X X 0 0 0 RYAN GREER TREASURER 1.00 X X 0 0 0 AARON INGALLS DIRECTOR 1.00 X 0 0 0 DEBBIE CASE DIRECTOR 1.00 X 0 0 0 PAUL ROESS DIRECTOR 1.00 X 0 0 0 JIM SRITE DIRECTOR 1.00 X 0 0 0 JOANNE WALKER DIRECTOR 1.00 X 0 0 0 RICK ANDERSON DIRECTOR 1.00 X 0 0 0 DAVID WORK DIRECTOR 1.00 X 0 0 0 LIBBEY HAGEWOOD DIRECTOR 1.00 X 0 0 0 AR RHEA DIRECTOR 1.00 X 0 0 0 CAROL MEDLEY DIRECTOR 1.00 X 0 0 0 LEE MAXWELL DIRECTOR 1.00 X 0 0 0 GAIL SMOTHERS SMITH DIRECTOR 1.00 X 0 0 0 AON MILLER DIRECTOR 1.00 X 0 0 0 JEFF EVENSKY DIRECTOR 1.00 X 0 0 0 MONTIE HART DIRECTOR 1.00 X 0 0 0 ADAM RUMSEY DIRECTOR 1.00 X 0 0 0 MARIANNE FISCHER DIRECTOR 1.00 X 0 0 0 MARTIN GILMORE DIRECTOR 1.00 X 0 0 0 TIM HARALSON DIRECTOR 1.00 X 0 0 0 ED HANN DIRECTOR 1.00 X 0 0 0 ALLEN RICHARDSON DIRECTOR 1.00 X 0 0 0 HAL LOFLIN DIRECTOR 1.00 X 0 0 0 JIM WEST DIRECTOR 1.00 X 0 0 0 TODD BURGAN DIRECTOR 1.00 X 0 0 0 CRAIG SMITH DIRECTOR 1.00 X 0 0 0 KEVIN WATFORD DIRECTOR 1.00 X 0 0 0 LYNN MCGEE DIRECTOR 1.00 X 0 0 0 DARLENE WERHNYAK DIRECTOR 1.00 X 0 0 0 CAROL HORNSTRA DIRECTOR 1.00 X 0 0 0 TELERI HUGHES DIRECTOR 1.00 X 0 0 0 MARY KELLY DIRECTOR 1.00 X 0 0 0 TERRY KEY DIRECTOR 1.00 X 0 0 0 RYAN KAPET DIRECTOR 1.00 X 0 0 0 MARGIE MILLER DIRECTOR 1.00 X 0 0 0 LINDA MULLINS DIRECTOR 1.00 X 0 0 0 DONNA RUGGLES DIRECTOR 1.00 X 0 0 0 NITA SUMMERS DIRECTOR 1.00 X 0 0 0 117392 8195 1 false false false 74704 74704 HANDICAP SERVICES 561000 1128853 1128853 TOURNAMENTS 711210 655687 655687 OTHER PROGRAM REVENUE 813990 33639 33639 MEMBERSHIP DUES & ASSESSMENTS 813990 29855 29855 PERIODICAL ADVERTISING 541800 8429 8429 1856463 6255 6255 1263 10602 -9339 -9339 1928083 1838695 8429 6255 125586 62793 62793 371248 64505 306743 12554 4508 8046 17970 3355 14615 36606 8999 27607 9500 9500 1165 1165 34867 4842 30025 10335 10335 14640 14640 7045 7045 12661 12661 11359 11359 15052 15052 TOURNAMENT EXPENSES 595135 595135 HANDICAPPING EXPENSES 529590 529590 DUES 1352 1352 MISCELLANEOUS 811 397 414 1807476 1274124 533352 0 413369 541219 213505 114702 107560 98998 19921 8562 3191246 3642194 3838041 4306677 0 0 X 3838041 4306677 3838041 4306677 3838041 4306677 120607 348029 X false true X false false X 106705 37235 158699 99449 74704 476792 1375886 1390283 1661379 1686695 1849297 7963540 1482591 1427518 1820078 1786144 1924001 8440332 4050 3000 5800 4325 3000 20175 4050 3000 5800 4325 3000 20175 8420157 18618 1080 730 2081 6255 28764 18618 1080 730 2081 6255 28764 3661 3661 35662 24602 39252 99516 1536871 1453200 1860060 1791886 1930256 8572273 0.98230 0.87150 0.00000 0.00000 X PART III, LINE 12 99,516 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 107560 98998 8562 8562 X 2286714 348029 10602 358631 1928083 1928083 1818078 10602 10602 1807476 1807476 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(A) AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE. MANAGEMENT HAS EVALUATED THE ASSOCIATION'S TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2023. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD NETTED AGAINST REVENUE PER 990 10,602 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD NETTED AGAINST REVENUE PER 990 10,602 FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF FORM 990 IS SENT TO THE EXECUTIVE DIRECTOR AND CONTROLLER FOR AN INITIAL REVIEW. ONCE THEY HAVE REVIEWED THE 990, IT IS THEN FORWARDED TO THE BOARD OF DIRECTORS WHO WILL BE GIVEN A FEW DAYS TO REVIEW THE 990 PRIOR TO ITS FILING. FORM 990, PAGE 6, PART VI, LINE 12C TGA ASKS THAT ALL CONFLICTS OF INTEREST BE DISCLOSED PRIOR TO THE FILING OF THE 990. ALL POTENTIAL CONFLICTS OF INTEREST ARE HANDLED ON A CASE BY CASE BASIS BY THE EXECUTIVE DIRECTOR AND THE PRESIDENT. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR AND ASSOCIATION PRESIDENT MEET AT THE END OF THE YEAR TO REVIEW PERSONAL AND ASSOCIATION PERFORMANCE FOR THE PREVIOUS TWELVE MONTHS INCLUDING ESTABLISHED GOALS AND OBJECTIVES. THE EXECUTIVE DIRECTOR AND PRESIDENT ALSO REVIEW COMPARABLE SALARY AND BENEFIT PACKAGES THAT ARE PROVIDED BY THE INTERNATIONAL ASSOCIATION OF GOLF ADMINISTRATORS (IAGA) WHICH BI-ANNUALLY REQUESTS COMPENSATION AND BENEFIT DATA FROM ITS MEMBER ASSOCIATIONS. THIS DATA IS USED TO ESTABLISH THE PARAMETERS OF THE EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE AND BENEFITS. THE EXECUTIVE DIRECTOR CONDUCTS ANNUAL PERFORMANCE EVALUATIONS AND USES IAGA DATA DETAILED ABOVE TO ENSURE ALL OTHER ASSOCIATION EMPLOYEES ARE COMPENSATED TO INDUSTRY STANDARDS. THE TENNESSEE GOLF ASSOCIATION (TGA) REIMBURSES AN UNRELATED ORGANIZATION FOR PERSONNEL COSTS (WAGES, PAYROLL TAXES AND BENEFITS) INCLUDING OFFICER COMPENSATION. WHILE TGA DOES NOT ISSUE W-2'S, THE 990 REFLECTS THE ACTUAL EXPENSE PAID TO REIMBURSE THE UNRELATED ORGANIZATION FOR ITS EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.