2025-11-17T15:44:40-06:00 2023-12-31 471356737 MOSS & YANTIS CPA PA PO BOX 2425 MT PLEASANT SC 29465 990 2023-01-01 362916462 NATIONAL GOLF COURSE OWNERS ASSOCIATION NATI 8434712715 291 SEVEN FARMS DR 2ND FLOOR CHARLESTON SC 29492 JAY KAREN CEO 8434712715 2025-11-17 1 1 DEANNA R MOSS CPA P00292986 8436062349 2025-11-17 2023 2025-03-06 01:10:19Z X JAY KAREN 291 SEVEN FARMS DR 2ND FLOOR CHARLESTON SC 29492 3583626 0 X WWW.NGCOA.ORG X 1979 SC TO ENHANCE THE LIVES OF GOLF COURSE OWNERS THROUGH EDUCATION AND MEMBERSHIP SERVICES. 20 20 19 20 442950 0 458638 489092 2191293 2832451 72728 48759 117389 160789 2840048 3531091 27600 53100 0 0 1470470 1793207 0 0 0 1401953 1648871 2900023 3495178 -59975 35913 4160888 4073305 1103781 863097 3057107 3210208 TO ENHANCE THE LIVES OF GOLF COURSE OWNERS BY MAKING THEIR BUSINESS MORE PROFITABLE, MORE EFFICIENT, BETTER MANAGED, AND MORE STABLE. 0 0 THE ORGANIZATION HOLDS CONFERENCES, SEMINARS, AND TRADE SHOWS THROUGHOUT THE COUNTRY FOR THE PROMOTION OF THE GOLF INDUSTRY AS IT RELATES TO ITS MEMBERS. FURTHER, THE ORGANIZATION PROVIDES MANY EDUCATIONAL BENEFITS TO ITS MEMBERS, INCLUDING BUT NOT LIMITED TO THE PRODUCTION OF A MONTHLY MAGAZINE, PODCASTS, AND E-NEWSLETTERS. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 24 0 19 0 1 1 0 0 0 0 0 0 0 X 20 20 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 0 1 0 0 SC X JEROME MCDONALD 8434712715 291 SEVEN FARMS DR 2ND FLOOR CHARLESTON SC 29492 TOM BROOKS PAST-PRESIDENT 1.00 X X 0 0 0 CATHY HARBIN PRESIDENT 1.00 X X 0 0 0 ERIC BERGSTOL DIRECTOR 1.00 X 0 0 0 WHITNEY CROUSE DIRECTOR 1.00 X 0 0 0 DICK STUNTZ DIRECTOR 1.00 X 0 0 0 BROOKS WEST DIRECTOR 1.00 X 0 0 0 MARK GIUSTINA DIRECTOR 1.00 X 0 0 0 KEITH MILLER DIRECTOR 1.00 X 0 0 0 GAYLORD SCHAAP SECRETARY 1.00 X X 0 0 0 JIM HINCKLEY DIRECTOR 1.00 X 0 0 0 JEFF HOAG TREASURER 1.00 X X 0 0 0 WHITEY O'MALLEY VICE PRESIDENT 1.00 X X 0 0 0 STEVE GRAYBILL DIRECTOR 1.00 X 0 0 0 ROCK LUCAS DIRECTOR 1.00 X 0 0 0 RENEE POWELL DIRECTOR 1.00 X 0 0 0 LINDA RODGERS DIRECTOR 1.00 X 0 0 0 BILL STINE DIRECTOR 1.00 X 0 0 0 DAVID PILLSBURY DIRECTOR 1.00 X 0 0 0 DAVID FREM DIRECTOR 1.00 X 0 0 0 ALLISON GEORGE DIRECTOR 1.00 X 0 0 0 JAY KAREN CEO 40.00 X 261202 0 366 THOMAS SMITH COO 40.00 X 102346 0 0 MIKE KETTERMAN DIRECTOR OF CORPORATE SPON 40.00 X 150779 0 0 514327 0 366 3 0 1 0 0 489092 489092 EDUCATION INCOME 541900 1633100 1633100 CORPORATE PARTNERSHIP 541900 645846 645846 GOLF BUSINESS MAGAZINE 541800 442950 442950 ONLINE CENTER SPONSORS 541900 86555 86555 DIGITAL EDUCATION SPON 541900 24000 24000 2832451 49938 49938 212145 51356 160789 160789 160789 1179 -1179 -1179 -1179 3531091 2550290 442950 48759 53100 514237 1061957 29432 70687 116894 13663 2690 64818 11592 94510 43063 133413 875623 916 10275 48545 8615 GOLF BUSINESS MAGAZINE 102135 DUES & SUBSCRIPTIONS 61189 GOVERNANCE 53634 MEALS & ENTERTAINMENT 50896 73294 3495178 846214 664006 311026 274679 57730 82345 175054 94568 2364531 1341953 1018700 1022578 1720664 1903629 31500 31500 4160888 4073305 255991 203660 847790 659437 1103781 863097 X 3057107 3210208 3057107 3210208 4160888 4073305 35913 134252 -16265 -799 0 X X 1 X 0 1 0 238500 238500 1645745 865474 780271 480286 476479 3807 1022578 X PART X, LINE 2: NATIONAL GOLF COURSE OWNERS ASSOCIATION, INC. IS EXEMPT FROM INCOME TAX UNDER IRC 501(C)(6), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. MANAGEMENT HAS DETERMINED THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOURE IN THE FINANCIAL STATEMENTS. 0 WORLD GOLF FOUNDATION INC 425 S LEGACY TRAIL ST AUGUSTINE FL FL 32092 592998925 (C)(3) 50000 0 GENERAL OPERATIONS X X X 0 0 0 JAY KAREN CEO 261202 0 0 0 0 0 0 0 366 0 261568 0 0 0 MIKE KETTERMAN DIRECTOR OF CORPORATE SPON 150779 0 0 0 0 0 0 0 0 0 150779 0 0 0 NGCOA BUSINESS SERVICES LLC X 16759 41437 0 0 0 NGCOA INSURANCE SERVICES LLC X 32249 37073 0 0 0 NGCOA FOUNDATION X 3835 3835 0 0 0 EMPLOYEE ACCOUNTS RECEIVABLE X 4887 0 0 0 0 82345 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A NONPROFIT WITH MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS, AS WELL AS ITS OFFICERS, ARE VOTED ON BY ACTIVE MEMBERS IN ATTENDANCE AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S CEO AND CONTROLLER REVIEW DRAFT FORM 990 AND ASK APPROPRIATE QUESTIONS WHEN NECESSARY. AFTER COMPLETION OF REVIEW AND ANY RETURN UPDATES FROM THEIR REVIEW (IF NECESSARY), PREPARER IS NOTIFIED THAT RETURN MAY BE FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE REVIEWED BY THE CEO AND CURRENT BOD WHEN A NEW DIRECTOR IS ELECTED. ISSUES ARE ADDRESSED AS NECESSARY. FORM 990, PART VI, SECTION B, LINE 15A THE BOD PRESIDENT APPOINTS DIRECTORS TO SERVE AS A "COMPENSATION AND REVIEW COMMITTEE". THE COMMITTEE IS RESPONSIBLE FOR MANAGING THE ANNUAL REVIEW PROCESS FOR THE CHIEF EXECUTIVE OFFICER AND MAKES RECOMMENDATIONS TO THE BOD WITH REGARD TO THE CEO'S EMPLOYMENT AGREEMENT AND COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE BY REQUEST IN-PERSON OR VIA EMAIL REQUEST. FORM 990, PART XII, LINE 2C FINANCIAL STATEMENTS WERE REVIEWED FOR THE YEAR END DECEMBER 31, 2023. THE FINANCIAL STATEMENTS FOR THE PRIOR YEAR ENDED DECEMBER 31, 2022 WERE AUDITED BY THE SAME ACCOUNTING FIRM. NGCOA BUSINESS SERVICES LLC 291 SEVEN FARMS DR 2ND FLOOR DANIEL ISLAND SC 29492 SC 43821 59657 NGCOA NGCOA INSURANCE SERVICES LLC 291 SEVEN FARMS DR 2ND FLOOR DANIEL ISLAND SC 29492 SC 10000 22908 NGCOA NGCOA FOUNDATION INC 291 SEVEN FARMS DR 2ND FLOOR DANIEL ISLAND SC 29492 920179156 SC PUBLIC CHARITY LINE 7 NGCOA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 NGCOA BUSINESS SERVICES LLC R 16459 FMV