2025-11-17T17:10:06-05:00 2024-12-31 450491842 BLANKENSHIP CPA GROUP PLLC 2672 NORTH MT JULIET RD MT JULIET TN 371228015 990 2024-01-01 621049477 TENNESSEE GOLF ASSOCIATION TENN 6157907600 400 FRANKLIN ROAD FRANKLIN TN 37069 ALLISON BROWN EXECUTIVE DIRECTOR 6157907600 2025-11-17 true true JESSICA FREEMAN CPA P01261457 6158891153 2025-11-17 2024 2025-03-06 01:10:19Z ALLISON BROWN 400 FRANKLIN ROAD FRANKLIN TN 37069 2071807 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. 28 28 0 78 1875 74704 97499 1856463 1963960 6255 6864 -9339 -4450 1928083 2063873 0 0 563964 481976 0 0 1243512 1324245 1807476 1806221 120607 257652 4306677 4856688 0 4306677 4856688 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 628574 714463 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. 657799 1243172 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 50,101 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 3 EDUCATIONAL WORKSHOPS IN 2024. 1286373 true true false false false false false false false false true false false false false false 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 28 0 true 0 true true false false false false true true false false false false false false X 28 28 false false false false false false false true false 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 121641 0 8337 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 TODD BURGAN DIRECTOR 1.00 X 0 0 0 DEBBIE CASE DIRECTOR 1.00 X 0 0 0 MARTIN GILMORE DIRECTOR 1.00 X 0 0 0 LIBBEY HAGEWOOD DIRECTOR 1.00 X 0 0 0 TIM HARALSON DIRECTOR 1.00 X 0 0 0 AARON INGALLS DIRECTOR 1.00 X 0 0 0 RICHARD KEENE DIRECTOR 1.00 X 0 0 0 BILLY LOGGINS DIRECTOR 1.00 X 0 0 0 LEE MAXWELL DIRECTOR 1.00 X 0 0 0 CAROL MEDLEY DIRECTOR 1.00 X 0 0 0 AON MILLER DIRECTOR 1.00 X 0 0 0 AR RHEA DIRECTOR 1.00 X 0 0 0 PAUL ROESS DIRECTOR 1.00 X 0 0 0 ADAM RUMSEY DIRECTOR 1.00 X 0 0 0 RON SMITH DIRECTOR 1.00 X 0 0 0 CRAIG SMITH DIRECTOR 1.00 X 0 0 0 GAIL SMOTHERS SMITH DIRECTOR 1.00 X 0 0 0 JIM SRITE DIRECTOR 1.00 X 0 0 0 MICK TABOR DIRECTOR 1.00 X 0 0 0 BOBBY VEACH DIRECTOR 1.00 X 0 0 0 JOANNE WALKER DIRECTOR 1.00 X 0 0 0 LOU WITTENBERG DIRECTOR 1.00 X 0 0 0 DAVID WORK DIRECTOR 1.00 X 0 0 0 121641 8337 1 false false false 97499 97499 HANDICAP SERVICES 561000 1243172 1243172 TOURNAMENTS 711210 683304 683304 MEMBERSHIP DUES & ASSESSMENTS 813990 30725 30725 OTHER PROGRAM REVENUE 813990 4884 4884 PERIODICAL ADVERTISING 541800 1875 1875 1963960 4364 4364 2500 2500 2500 2500 3484 7934 -4450 -4450 2063873 1957635 1875 6864 129978 64989 64989 301514 14892 286622 8139 2069 6070 8776 2420 6356 33569 5584 27985 11500 11500 354 354 43722 9676 34046 9116 9116 9880 9880 8261 8261 8227 8227 8316 8316 16824 16824 TOURNAMENT EXPENSES 628574 628574 HANDICAPPING EXPENSES 558169 558169 MISCELLANEOUS 15615 15615 DUES 5687 5687 1806221 1286373 519848 0 541219 666100 114702 206921 124137 75095 8562 49042 3642194 3934625 4306677 4856688 0 0 X 4306677 4856688 4306677 4856688 4306677 4856688 257652 292359 X false true X false false X 37235 158699 99449 74704 97499 467586 1390283 1661379 1686695 1849297 1965569 8553223 1427518 1820078 1786144 1924001 2063068 9020809 3000 5800 4325 3000 2000 18125 3000 5800 4325 3000 2000 18125 9002684 1080 730 2081 6255 4364 14510 1080 730 2081 6255 4364 14510 3661 3661 24602 39252 63854 1453200 1860060 1791886 1930256 2067432 9102834 0.98900 0.98230 0.00000 0.00000 X PART III, LINE 12 63,854 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 124137 75095 49042 49042 2364166 292359 7934 300293 2063873 2063873 1814155 7934 7934 1806221 1806221 SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD NETTED AGAINST REVENUE PER 990 7,934 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD NETTED AGAINST REVENUE PER 990 7,934 SCHEDULE D, PAGE 4, PART XIII INCOME TAXES 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, 2024 AND 2023. FORM 990, PAGE 6, PART VI, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. 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.