2024-11-15T22:05:55-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 40 WESTMINSTER STREET SUITE 600 PROVIDENCE RI 02903 990 2023-01-01 042487562 MASSACHUSETTS GOLF ASSOCIATION INC MASS 7744309100 300 ARNOLD PALMER BLVD NORTON MA 02766 JESSE MENACHEM EXECUTIVE DIRECTOR 7744309100 2024-11-15 1 1 GARRETT M HIGGINS P00543209 4016216200 2024-11-15 2023 2024-10-15 13:58:12Z JESSE MENACHEM 300 ARNOLD PALMER BLVD NORTON MA 02766 9944630 0 X WWW.MASSGOLF.ORG X 1971 MA TO PROMOTE AND PRESERVE THE INTEGRITY AND VALUES OF GOLF THROUGHOUT THE COMMONWEALTH OF MASSACHUSETTS. 14 14 83 275 9752 0 986276 825921 5865412 6076491 1399616 368598 151672 93027 8402976 7364037 42795 80436 0 0 2774533 3032174 0 0 76933 4062553 3992007 6879881 7104617 1523095 259420 15184913 16443251 199944 601381 14984969 15841870 X TO PROMOTE AND PRESERVE THE INTEGRITY AND VALUES OF GOLF THROUGHOUT THE COMMONWEALTH OF MASSACHUSETTS. 0 0 2675206 0 1321923 GOLF EVENTS AND TOURNAMENTS - EVERY YEAR, THOUSANDS OF MASSACHUSETTS GOLFERS OF ALL ABILITIES COMPETE IN VARYING EVENTS RANGING FROM STATE CHAMPIONSHIPS, MEMBER TOURNAMENTS, AND USGA REGIONAL QUALIFYING EVENTS. THE PROCEEDS FROM THESE EVENTS HELP SUPPORT THE ORGANIZATION IN ITS EXEMPT PURPOSE TO PROVIDE EDUCATION AND CONTINUE TO PROMOTE THE SPORT OF GOLF IN THE STATE OF MASSACHUSETTS. 1645096 0 373644 COMMUNITY GOLF AND JUNIOR GOLF PROGRAM - NEW WADING RIVER COUNTRY CLUB, LLC/DBA THE LINKS AT MASS GOLF SERVES AS A PERMANENT GOLF EDUCATION CENTER FOR MASSACHUSETTS THAT PROVIDES ACCESS FOR MANY YOUTH-BASED COMMUNITY PROGRAMS WITH THE GOAL OF POSITIVELY AFFECTING THE LIVES OF UNDERPRIVILEGED CHILDREN THROUGHOUT THE STATE. THE LINKS IS THE HOME BASE FOR THE MASSACHUSETTS CHAPTER OF THE NATIONALLY ACCLAIMED THE FIRST TEE PROGRAM. A SERIES OF DAY AND WEEKLONG CLINICS ARE HOSTED FOR VARIOUS YOUTH AND COMMUNITY GROUPS AT THE CLUB THROUGHOUT THE SUMMER MONTHS. IN ADDITION, THE FIRST TEE OF MASSACHUSETTS RUNS SATELLITE FACILITIES DURING THE SUMMER MONTHS IN THE FOLLOWING CITIES WITHIN MASSACHUSETTS; SPRINGFIELD, HYANNIS, BOSTON, NATICK AND BROCKTON. THE COURSE AT THE LINKS IS OPEN TO THE PUBLIC YEAR-ROUND - WEATHER PERMITTING - AND PROVIDES AFFORDABLE GOLF ACCESS FOR ALL INDIVIDUALS INCLUDING JUNIORS, SENIORS AND WOMEN. 1077711 0 4273339 HANDICAPPING SERVICE - THE MGA PROVIDES ACCURATE AND TIMELY HANDICAP INDEXES FOR ROUGHLY 130,000 GOLFERS IN MASSACHUSETTS AND UPHOLDS THE INTEGRITY OF THE USGA HANDICAP SYSTEM. MAINTAINING A HANDICAP INDEX ALLOWS GOLFERS OF VARYING SKILL LEVELS TO COMPETE ON AN EQUITABLE BASIS. 1030254 80436 108235 MISCELLANEOUS - COURSE RATING, MEASURING AND MARKING - THE MGA RATES COURSES FOR MEN AND WOMEN IN ACCORDANCE WITH THE USGA COURSE & SLOPE RATING SYSTEM. PRECISE RATINGS ARE PROVIDED FOR EACH SET OF TEES SO THAT GOLFERS CAN ENJOY THE BENEFITS OF AN ACCURATE AND EQUITABLE HANDICAP SYSTEM. THE MGA ALSO ACCURATELY MEASURES COURSES TO ENSURE PRECISE RATINGS. ADDITIONALLY, THE MGA ASSISTS ITS CLUBS IN PROPERLY MARKING AND DEFINING THEIR GOLF COURSES (I.E. WATER HAZARDS, OUT OF BOUNDS, BALL DROPS, ETC.) FOR EITHER COMPETITIVE OR RECREATIONAL PLAY SO THAT MEMBERS CAN BECOME ACCUSTOMED TO PLAYING UNDER THE RULES OF GOLF. THESE PROGRAMS ARE PROVIDED AS A COMPLIMENTARY SERVICE TO GOLF CLUBS.EDUCATIONAL SEMINARS - THE MGA CONDUCTS EDUCATIONAL SEMINARS ON A MYRIAD OF TOPICS INCLUDING THE RULES OF GOLF, ETIQUETTE, HANDICAP SYSTEM, TOURNAMENT PAIRING PROGRAMS AND COURSE RATING.USGA LIAISON - THE MGA ASSISTS THE USGA WITH NATIONAL ISSUES AFFECTING AMATEUR GOLF, PROCESSES AMATEUR STATUS REINSTATEMENT APPLICATIONS, CONDUCTS QUALIFYING ROUNDS FOR USGA CHAMPIONSHIPS AND UPHOLDS THE INTEGRITY OF THE USGA HANDICAP SYSTEM. THE USGA RELIES HEAVILY ON STATE AND REGIONAL GOLF ASSOCIATIONS TO COORDINATE ITS PROGRAMS AND ACCOMPLISH ITS OBJECTIVES.RENTALS - THE MGA PROVIDES VARIOUS UNAFFILIATED GOLF RELATED TAX-EXEMPT ORGANIZATIONS WITH OFFICE SPACE IN THE ASSOCIATION'S PROPERTY - THE GOLF HOUSE - AT LESS THAN FAIR RENTAL VALUE. TWO ORGANIZATIONS, OCCUPYING APPROXIMATELY 25% OF THE OFFICE SPACE IN THE GOLF HOUSE, PAY RENTS IN ACCORDANCE WITH THEIR LEASES, RESPECTIVELY. 1030254 80436 108235 6428267 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 X 22 0 83 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 1 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 MA X DAVID LEVENSON DIRECTOR OF FINANCE 7744309100 300 ARNOLD PALMER BLVD NORTON MA 02766 MEGAN T BEARCE PRESIDENT 5.00 X X 0 0 0 JOANNE T GAGNON 1ST VICE PRESIDENT 5.00 X X 0 0 0 JOSEPH E MAHONEY JR 2ND VICE PRESIDENT AND TREASURER 5.00 X X 0 0 0 SCOTT C BAKER SECRETARY 5.00 X X 0 0 0 EDUARDO E CORDEIRO DIRECTOR 0.50 X 0 0 0 JOHN CROOK DIRECTOR 0.50 X 0 0 0 HENRY ST CYR DIRECTOR, THRU OCT. 2023 0.50 X 0 0 0 CHELSEA L CURTIS DIRECTOR 0.50 X 0 0 0 MORRIS DAVENPORT DIRECTOR 0.50 X 0 0 0 SALLY DEGAN DIRECTOR, THRU OCT. 2023 0.50 X 0 0 0 DENISE A EDDY DIRECTOR 0.50 X 0 0 0 SARAH C FORBES DIRECTOR 0.50 X 0 0 0 MACE FOEHL DIRECTOR 0.50 X 0 0 0 DAVID FREM DIRECTOR 0.50 X 0 0 0 PETER T FRODIGH DIRECTOR 0.50 X 0 0 0 WILLIAM O JENKS DIRECTOR 0.50 X 0 0 0 ALAN G MACDONALD DIRECTOR, THRU OCT. 2023 0.50 X 0 0 0 PETER CARO GENERAL COUNSEL 0.50 X 0 0 0 JESSE E MENACHEM EXECUTIVE DIRECTOR 40.00 X 295372 0 35257 JAMES HAYNES DIRECTOR OF FINANCE, THRU FEB. 2023 40.00 X 15522 0 2649 KAY KOWALCYZK DIRECTOR OF FINANCE, AS OF APR. 2023 40.00 X 74231 0 80 CATHERINE CARMIGNANI ASSISTANT EXECUTIVE DIRECTOR 40.00 X 146556 0 5486 MARK GAGNE DIRECTOR OF MEMBER SERVICES 40.00 X 123820 0 4634 KEVIN ELDRIDGE DIRECTOR OF CHAMPONSHIPS 40.00 X 109914 0 5058 765415 0 53164 4 0 1 0 UNITED STATES GOLF ASSOCIATION 77 LIBERTY CORNER ROAD LIBERTY CORNER NJ 07938 HANDICAPPING SERVICES 288436 GOLF GENIUS SOFTWARE INC PO BOX 748651 ATLANTA GA 30374 SOFTWARE SERVICES 127367 DUNFEY PUBLISHING COMPANY 39 ELIOT STREET BOSTON MA 02130 PUBLISHING SERVICES 103000 3 159764 666157 97496 825921 HANDICAPPING SERVICE 713910 4273339 4273339 GOLF EVENTS REGISTRATION FEES 713910 1321923 1321923 GOLF FEES / JUNIOR GOLF 713910 373644 373644 MEMBER DUES 713910 95267 95267 EDUCATIONAL SEMINARS 713910 12318 12318 6076491 262188 152 262036 30526 30526 55000 0 55000 55000 55000 2653704 2547294 106410 106410 106410 15600 159764 33299 -17699 -17699 650 0 650 650 MISCELLANEOUS INCOME 900099 14950 14950 ADVERTISING INCOME 541800 9600 9600 24550 7364037 6077141 9752 451223 47436 47436 33000 33000 423111 338489 84622 2115745 2051178 17561 47006 65328 62761 922 1645 154100 150683 553 2864 273890 259209 9807 4874 63068 63068 96487 96487 73780 73780 548820 534008 13105 1707 78466 74244 2922 1300 356053 336895 13260 5898 74354 70353 2769 1232 250650 237672 9290 3688 66822 63226 2489 1107 56328 7975 48353 2703 2703 282939 270798 8691 3450 130494 123472 4860 2162 TAXES 4612 4612 CHAMPIONSHIP PROGRAM EX 1107729 1107729 HANDICAP NETWORK EXP 288436 288436 JUNIOR GOLF PROGRAMS 166374 166374 343892 199717 144175 7104617 6428267 599417 76933 1898091 2406641 542300 428318 25000 0 263847 239816 36513 12020 90650 99666 10003750 4789308 5286858 5214442 6991654 7958396 50000 83952 15184913 16443251 190944 433590 9000 53525 0 114266 199944 601381 X 14759969 15571076 225000 270794 14984969 15841870 15184913 16443251 X 259420 606417 -8936 X X 0 1 X 1 0 X 337547 1307273 1787689 986276 825921 5244706 4147204 3736143 4500716 5883958 6077141 24345162 4484751 5043416 6288405 6870234 6903062 29589868 500 2900 3400 0 500 2900 3400 29586468 166447 123691 194941 271861 347562 1104502 30625 30625 197072 123691 194941 271861 347562 1135127 0 15819 0 0 0 15819 17130 20150 7320 14950 59550 4698953 5182926 6503496 7149415 7265574 30800364 0.96060 0.96010 0.03690 0.03720 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 17,130. 2021 AMOUNT: $ 5,150. 2022 AMOUNT: $ 2,148. 2023 AMOUNT: $ 14,950. RECOVERY OF BAD DEBT - 2021 AMOUNT: $ 15,000. 2022 AMOUNT: $ 5,172. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1918310 1918310 7222432 4160983 3061449 634249 516638 117611 228759 111687 117072 5214442 OPERATING LEASE LIABILITIES 33952 FINANCE LEASE LIABILITIES 80314 114266 X 7943103 606417 13130 33299 652846 7290257 73780 73780 7364037 7077266 13130 33299 46429 7030837 73780 73780 7104617 PART X, LINE 2: THE ASSOCIATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION AND/OR DISCLOSURE. THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 33,299. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 33,299. FIRST TEE TOURNAMENT 175364 159764 15600 0 0 15889 0 0 17410 175364 159764 15600 15889 17410 33299 -17699 1 THE FRANCIS OUIMET SCHOLARSHIP FUND INC 300 ARNOLD PLAMER BLVD NORTON MA 02766 042234126 501(C)(3) 33281 0 SCHOLARSHIP FUND MASSACHUSETTS PARA-GOLFERS ASSOCIATION INC 99 GRANITE ST APT 110 QUINCY MA 02169 820632792 501(C)(3) 10000 0 PROGRAM AWARD 2 0 GAME AWARDS 8 33000 PART I, LINE 2: THE SCHOLARSHIP FUND SPONSORSHIPS ARE PROVIDED TO THE SCHOLARSHIP CANDIDATES AFTER MEETING CERTAIN ELIGIBILITY REQUIREMENTS. ALL SCHOLARSHIP CANDIDATES MUST HAVE PERFORMED 2+ YEARS OF SERVICE TO GOLF AS CADDIES, OR IN GOLF PROFESSIONAL OR COURSE SUPERINTENDENT OPERATIONS AT ANY GOLF COURSE IN MASSACHUSETTS. THE CANDIDATE MUST ALSO PLAN TO ATTEND AN ACCREDITED INSTITUTION OF UNDERGRADUATE HIGHER EDUCATION FULL-TIME. STUDENTS MAY APPLY AS SENIORS IN HIGH SCHOOL OR DURING THEIR COLLEGE CAREER. AS PART OF THE QUALIFICATIONS FOR THE SCHOLARSHIPS, THE FUND REQUIRES THE STUDENTS TO SHOW FINANCIAL NEED. THE SCHOLARSHIP IS PROVIDED DIRECTLY TO THE CANDIDATE'S SCHOOL OF CHOICE RATHER THAN DIRECTLY TO THE STUDENT TO ENSURE PROPER ALLOCATION OF THE FUNDS. X X X 0 0 0 0 0 0 0 1 0 JESSE E MENACHEM EXECUTIVE DIRECTOR 243889 0 40000 0 11483 0 11385 0 23872 0 330629 0 0 0 CATHERINE CARMIGNANI ASSISTANT EXECUTIVE DIRECTOR 127500 0 13000 0 6056 0 5372 0 114 0 152042 0 0 0 PART I, LINE 7 INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A DISCRETIONARY BONUS DURING CALENDAR YEAR 2023, WHICH WAS INCLUDED IN COLUMN B(II) HEREIN AND IN THEIR 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. X GOLF SUPPLIES 13 97496 COST 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS ON COLUMN (B). FORM 990, PART I, LINE 5, AND PART V, LINE 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 ARE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART VII, SECTION A AND PART IX, LINES 5-10. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED IN OCTOBER 2023. THE PRINCIPAL CHANGES IN THE ATTACHED BY-LAW REVISION INCLUDE: - REMOVAL OF PROVISIONS THAT ARE RELATED SPECIFICALLY TO THE MGA/WGAM MERGER AND THE "INTERIM PERIOD." - ADDITION OF LANGUAGE PERMITTING REMOTE PARTICIPATION IN MEMBER MEETINGS AND BOARD MEETINGS; UPDATED NOTICE REQUIREMENTS FOR MEETINGS TO INCLUDE MORE MODERN METHODS. - CHANGES TO THE LANGUAGE REGARDING THE NUMBER OF VICE PRESIDENTS FROM "UP TO TWO (2) VICE PRESIDENTS" TO "ONE OR MORE VICE PRESIDENTS." - CHANGES TO REFERENCES TO THE "EXECUTIVE DIRECTOR" TO READ "EXECUTIVE DIRECTOR/CHIEF EXECUTIVE OFFICER." - CHANGES TO THE SIZE AND COMPOSITION OF THE GOVERNANCE COMMITTEE. - REDUCTION IN THE DEADLINE FOR MAILING OF NOMINATIONS TO THE MEMBERS TO 14 DAYS (FROM 30). - REDUCTION IN THE DEADLINE FOR MAILING NOTICE OF FUTURE BY-LAW AMENDMENTS TO 14 DAYS (FROM 30). - RE-NAMING THE "MANAGEMENT COMMITTEE" AS THE "EXECUTIVE COMMITTEE." - ELIMINATION OF THE CHAMPIONSHIP COMMITTEE AS A BY-LAW STIPULATED COMMITTEE (SINCE NO OTHER COMMITTEE, EXCEPT GOVERNANCE, IS SO STIPULATED). - ELIMINATION OF THE ADVISORY BOARD AS A REQUIREMENT, BUT WITH THE PROVISO THAT THE BOARD MAY CHOOSE TO DESIGNATE ADVISORS OR OTHER HONORARY POSITIONS. - CLARIFICATION AND BROADENING OF THE EXISTING LANGUAGE REGARDING THE BOARD'S RIGHTS TO REFUSE OR PROHIBIT A PERSON'S ENTRY OR PARTICIPATION IN COMPETITIONS TO INCLUDE OTHER EVENTS OR PROGRAMS CONDUCTED BY THE ORGANIZATION. - UPDATED LANGUAGE TO MEET CURRENT LEGAL STANDARDS. - UPDATED LANGUAGE, WHERE POSSIBLE, TO BE GENDER NEUTRAL. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS THAT INCLUDE GOLF CLUBS LOCATED IN OR WITH A SUBSTANTIAL CONNECTION TO THE COMMONWEALTH OF MASSACHUSETTS. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY IS ELECTED BY THE MEMBERS AT THEIR ANNUAL MEETING, FROM A SLATE OF CANDIDATES PRESENTED BY THE GOVERNANCE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B THE DECISION TO AMEND THE ORGANIZATION'S BYLAWS IS SUBJECT TO 2/3 VOTE OF THE MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM. A COPY OF THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, DIRECTOR OF FINANCE, AND TREASURER OF THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY EACH DISQUALIFIED PERSON AND STAFF MEMBER MUST SIGN A STATEMENT THAT THEY HAVE READ AND AGREED TO THE POLICY AS WELL AS DISCLOSE ANY CONFLICTS OF INTEREST. THE ORGANIZATION ALSO PERFORMS PERIODIC REVIEWS TO ENSURE COMPLIANCE WITH THE POLICY. ANY DISQUALIFIED PERSON WHO HAS AN INTEREST IN A RELATED PARTY TRANSACTION MUST DISCLOSE IN GOOD FAITH TO THE EXECUTIVE COMMITTEE OF THE BOARD THE MATERIAL FACTS CONCERNING SUCH INTEREST. INDIVIDUALS WITH SUCH RELATIONSHIPS MUST NOT BE PRESENT DURING, OR PARTICIPATE IN, ANY BOARD OR BOARD COMMITTEE DELIBERATIONS OR VOTE ON ANY MATTERS GIVING RISE TO THE CONFLICT, OR POTENTIAL CONFLICT, OF INTEREST, INCLUDING, BUT NOT LIMITED TO, MATTERS DIRECTLY PERTAINING TO THE BUSINESS TO BE TRANSACTED WITH THE IDENTIFIED PERSON OR ORGANIZATION OR ON ISSUES THAT MAY RESULT IN ANY BENEFIT INURING TO THE IDENTIFIED PERSON OR ORGANIZATION. THE EXISTENCE OF ALL SUCH CONFLICTS OF INTEREST AND THEIR RESOLUTION, AS WELL AS ANY ISSUES RELATING TO THEM, SHALL BE FULLY DOCUMENTED IN THE ORGANIZATION'S RECORDS, INCLUDING THE MINUTES OF ANY MEETING AT WHICH THE CONFLICT WAS DISCUSSED OR VOTED ON. ANY AND ALL DOCUMENTATION DEEMED NECESSARY AND APPROPRIATE BY THE BOARD FOR THE SUFFICIENT EVALUATION AND RESOLUTION OF THE CONFLICT OR POTENTIAL CONFLICT SHALL BE SUBMITTED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS A COMPENSATION COMMITTEE WHICH IS RESPONSIBLE FOR DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE COMMITTEE USES FORM 990S FROM SIMILAR ORGANIZATIONS AS COMPARABLE DATA DURING THEIR REVIEW PROCESS. THE COMPENSATION IS APPROVED BY THE COMMITTEE AND CONTEMPORANEOUSLY DOCUMENTED. THE PROCESS LAST OCCURRED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -8,936. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS ARE RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTING FIRM. NEW WADING RIVER COUNTRY CLUB LLC (DBA THE LINKS AT MASS GOLF) 300 ARNOLD PALMER BLVD NORTON MA 02766 134245342 GOLF OPPORTUNITIES FOR LOCAL COMMUNITIES AND YOUTH GROUPS MA 388129 2674113 MASSACHUSETTS GOLF ASSOCIATION INC MGA PLAYERS GOLF CLUB INC 300 ARNOLD PALMER BLVD NORTON MA 02766 000464164 DORMANT MA 501(C)(7) MASSACHUSETTS GOLF ASSOCIATION INC 1 THE MASSACHUSETTS GOLFER INC 300 ARNOLD PALMER BLVD NORTON MA 02766 043121027 DORMANT MA MASSACHUSETTS GOLF ASSOCIATION INC C 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0