2024-11-13T10:18:55+00:00 2023-12-31 440160260 Forvis Mazars LLP 4161 Piedmont Parkway Suite 310 Greensboro NC 27410 990 2023-01-01 560509290 Carolinas Golf Association CARO 9106731000 140 Ridge Road Southern Pines NC 28387 John L Nance Executive Director 9106731000 2024-11-13 true Brian Doud P01748393 3368895156 2024-11-13 2023 2024-10-15 13:58:12Z John L Nance 140 Ridge Road Southern Pines NC 28387 9110075 false 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 32 250 137722 0 373791 333224 6871866 7648254 18002 141719 587777 608393 7851436 8731590 261965 227750 0 1787709 1999439 143841 0 27788 5256064 5657712 7449579 7884901 401857 846689 7226720 8102946 398367 332748 6828353 7770198 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 INTHE CGA'S 700 PLUS MEMBER CLUBS AND ASSOCIATIONS. false false 4680553 3329913 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. 121163 "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. 4597675 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. 2455300 227750 191337 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. 2455300 227750 191337 7257016 true false false false false false false false false true true false false true true false false false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 13 0 true 32 true true true false false false false true true false false false false false false X 19 17 false false false false true true false true true false false true true false true false false true true false NC X John L Nance 9106731000 140 Ridge Road Southern Pines NC 28387 Charles Lynch Legal Counsel 3.0 0 X X 0 0 0 Greg Norris Past President 2.0 0 X X 0 0 0 Lawrence Hicks Treasurer 2.0 0 X X 0 0 0 Marion Moore Secretary 2.0 0 X X 0 0 0 Mike Smith President 2.0 0 X X 0 0 0 Rick Riddle Vice President 2.0 0 X X 0 0 0 Brenda Kuehn Committee Member 2.0 0 X 0 0 0 Dana Halliday Committee Member 2.0 0 X 0 0 0 Dillard Pruitt Committee Member 2.0 0 X 0 0 0 Frank Golden Committee Member 2.0 0 X 0 0 0 Gregg Jones Committee Member 2.0 0 X 0 0 0 Joe Hackler Committee Member 2.0 0 X 0 0 0 Kelly Miller Committee Member 2.0 0 X 0 0 0 Michael Sims Committee Member 2.0 0 X 0 0 0 Richard Dosek Committee Member 2.0 0 X 0 0 0 Russell Coleman Committee Member 2.0 0 X 0 0 0 Sheldon Hilaire Committee Member 2.0 0 X 0 0 0 Thomas Thorpe Committee Member 5.0 0 X 21375 0 0 John Nance Executive Director 40.0 0 X 201332 0 19594 222707 0 19594 1 false true false 0 77330 255894 333224 Handicap Services 713910 4597675 4597675 Entry Fees 713910 2859242 2859242 USGA Fees 713910 191337 191337 0 0 0 0 7648254 134265 134265 0 0 385939 378485 7454 0 7454 7454 71997 71997 71997 Member Trips 713910 234950 234950 Reimbursements 713910 147932 147932 Marketing 713910 137722 137722 15792 15792 0 0 536396 8731590 8118925 137722 141719 227750 227750 220569 40266 160170 20133 1228045 1228045 172924 144582 25939 2403 271129 226692 40669 3768 106772 89272 16016 1484 26795 26795 25978 25978 56148 47726 8422 0 12571 10685 1886 158678 134876 23802 327834 278659 49175 34421 29258 5163 102891 87457 15434 361166 306991 54175 101705 101705 44768 44768 GASC Expenses 1663736 1663736 Prizes & Engravings 1130904 1130904 Cart Fees 730478 730478 All Other Expenses 577262 577262 302377 302377 0 0 7884901 7257016 600097 27788 1201784 802315 1064083 1876190 48194 61137 0 0 0 0 53218 53218 3646795 1290500 2436660 2356295 2405587 2939939 0 17194 13852 7226720 8102946 155915 181225 229047 141460 0 0 13405 10063 398367 332748 X 0 0 6828353 7770198 6828353 7770198 7226720 8102946 846689 95154 2 0 X true X false true false X 106396 495143 718122 373791 333224 2026676 5493564 5360581 6503628 7386114 8184650 32928537 0 0 0 5599960 5855724 7221750 7759905 8517874 34955213 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 34955213 49534 47160 49834 54027 134265 334820 0 0 0 1629 0 1629 49534 47160 49834 55656 134265 336449 0 211374 13340 233375 0 7454 465543 5860868 5916224 7504959 7815561 8659593 35757205 0.9776 0.9765 0.01 0.01 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - 211374.0, COLUMN B - 13340.0, COLUMN C - 233375.0, COLUMN D - 0.0, COLUMN E - 7454.0, COLUMN F - 465543.0; 336535 336535 2750362 810013 1940349 559898 480487 79411 2356295 Investments 2939939 F 2939939 Operating Lease Liability 10063 10063 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION HAS DETERMINDED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS. true Carolinas Golf Foundation 140 Ridge Road Southern Pines NC 28387 591761556 227750 Cash To fund turfgrass research and scholarships and to assist junior golf and growth of the game initiatives. 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Application process for player assistance X X X false false false false false false false false false John Nance Executive Director 201332 0 0 0 0 0 16280 0 3314 0 220926 0 0 0 Form 990, Part III, Line 4d Description of other program services (Expenses $ 2,455,300 including grants of $ 227,750)(Revenue $ 191,337) 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. Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION HAS MEMBERS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE BOARD OF DIRECTORS IS ELECTED ANNUALLY BY THE GOVERNING BODY. Form 990, Part VI, Line 11b Review of form 990 by governing body THE EXECUTIVE DIRECTOR AND LEGAL COUNSEL REVIEW THE 990 FORM. Form 990, Part VI, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official THE EXECUTIVE COMMITTEE REVIEWS PAST HISTORIES OF SALARIES, WORK ETHIC, PRODUCTION, AND COMPARABLE SALARIES IN SIMILAR INDUSTRIES. COMPENSATION IS APPROVED BY THE EXECUTIVE COMMITTEE. Form 990, Part VI, Line 15b Process to establish compensation of other employees All full-time positions including Executive Director Form 990, Part VI, Line 19 Required documents available to the public INFORMATION IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue All Other Revenue - Total Revenue: 15792, Related or Exempt Function Revenue: 15792, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Carolinas Golf Foundation 140 Ridge Road Southern Pines NC 28387 591761556 TO PROVIDE SCHOLARSHIPS & FUNDING FOR GOLF INITIATIVES AND PROJECTS NC 501(c)(3) 10 NA false false true false false false false false false false false false true false true false false false true false Schedule R, Part V, Line 2 Name of Related Organization: Carolinas Golf Foundation Transaction Type: B Amount Involved: $227,750 Method: Cash