2025-12-05T13:23:56-06:00 2024-12-31 881478669 CBIZ ADVISORS LLC 100 WESTMINSTER STREET SUITE 500 PROVIDENCE RI 02903 990 2024-11-01 222500471 RHODE ISLAND GOLF ASSOCIATION RHOD 4012721350 1 BUTTONHOLE DRIVE PROVIDENCE RI 02909 ROBERT WARD EXECUTIVE DIRECTOR 4012721350 2025-12-04 1 1 DAVID FONTAINE P00011053 4016004500 2025-12-04 2024 2025-03-06 01:10:19Z ROBERT WARD 1 BUTTONHOLE DRIVE PROVIDENCE RI 02909 31202 0 X WWW.RIGALINKS.ORG X 1902 RI ORGANIZATION WAS FORMED TO PROMOTE AND ADVANCE THE GAME OF GOLF IN THE STATE OF RHODE ISLAND THROUGH CONDUCTING AMATEUR GOLF TOURNAMENTS AND RELATED ACTIVITIES, AS WELL AS TO PROVIDE EDUCATIONAL OPPORTUNITIES RELATED TO THE SPORT FOR MEN, WOMEN AND YOUTH. 29 29 11 0 0 0 42579 24000 1402005 3149 17559 4053 28948 0 1491091 31202 0 0 0 0 702316 91919 0 0 0 817158 58479 1519474 150398 -28383 -119196 925111 748742 128016 76254 797095 672488 ORGANIZATION WAS FORMED TO PROMOTE AND ADVANCE THE GAME OF GOLF IN THE STATE OF RHODE ISLAND THROUGH CONDUCTING AMATEUR GOLF TOURNAMENTS AND RELATED ACTIVITIES, AS WELL AS TO PROVIDE EDUCATIONAL OPPORTUNITIES RELATED TO THE SPORT FOR MEN, WOMEN AND YOUTH. 0 0 121218 400 GOLF TOURNAMENTS- EXPENSES TO ORGANIZE, ADMINISTER AND RUN TOURNAMENTS TO ACHIEVE THE EXPRESS OBJECTIVE WHICH IS TO PROMOTE AND ADVANCE THE GAME OF GOLF IN THE STATE OF RHODE ISLAND THROUGH CONDUCTING AMATEUR GOLF TOURNAMENTS AND RELATED ACTIVITIES, AS WELL AS TO PROVIDE EDUCATIONAL OPPORTUNITIES RELATED TO THE SPORT FOR MEN, WOMEN AND YOUTH. 2749 HANDICAP CARDS ARE A COMPUTERIZED RATING SERVICE WHICH ADJUSTS EACH GOLFERS HANDICAP TAKING INTO ACCOUNT THE RELATIVE DIFFICULTY OF EACH COURSE PLAYED ON. THE ACCOMPLISHMENT IS THAT IT ALLOWS THE PARTICIPANT TO FAIRLY COMPETE NO MATTER WHAT COURSE THEY ARE PLAYING AGAINST OTHER GOLFERS THUS CREATING A MORE ENJOYABLE EXPERIENCE IN LINE WITH THE MISSION OF THE ORGANIZATION TO PROMOTE THE SPORT OF GOLF. THEY ARE CHARGED A FEE FOR THIS RANKING SERVICE BECAUSE THE ORGANIZATION IS CHARGED A FEE BY THE USGA WHICH DEVELOPED THE SYSTEM. MEMBERSHIP CARDS ARE FEES THAT PARTICIPANTS PAY TO JOIN THE ORGANIZATION IN ORDER TO GAIN THE BENEFITS SUCH AS ACCESS TO THE COURSES, COMPETITIVE EVENTS AND MEETING FELLOW MEMBERS. 121218 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 RI X ROBERT WARD 4012721350 1 BUTTON HOLE DRIVE PROVIDENCE RI 02909 EJ WHOLEY SECRETARY 1.00 X 0 0 0 DR MICHAEL M GOODING PRESIDENT 1.00 X 0 0 0 DAVID RAMPONE 2ND VICE PRESIDENT 1.00 X 0 0 0 DENNIS B TRIPODI TREASURER 1.00 X 0 0 0 ROBERT WARD EXECUTIVE DIRECTOR 40.00 X 142725 0 0 JOSEPH V NAPOLI 1ST VICE PRESIDENT 1.00 X 0 0 0 142725 0 0 1 0 0 0 0 24000 24000 GOLF HANDICAP NETWORK 713910 2749 2749 TOURNAMENT INCOME 713910 400 400 3149 4053 4053 31202 3149 0 4053 21695 21454 241 41907 36857 5050 22006 20025 1981 6311 5743 568 1088 816 272 956 717 239 633 475 158 7800 5850 1950 11613 9309 2304 4533 4533 15375 7688 7687 GOLF APPRECIATION DINNE 10976 8232 2744 GIFTS AND MEMORIALS 1952 1464 488 TELEPHONE 1655 1241 414 INTERNET CHARGES AND CO 658 494 164 1240 853 387 150398 121218 29180 0 28311 88513 371000 140522 46578 3453 17360 770 275112 174476 105158 100636 269745 360551 86959 54297 925111 748742 25325 6214 102691 70040 128016 76254 X 783104 658497 13991 13991 797095 672488 925111 748742 -119196 -5411 0 X X 1 X 0 0 0 X 111500 191433 167953 68434 24000 563320 1108331 1137126 1150859 1387695 3149 4787160 1219831 1328559 1318812 1456129 27149 5350480 0 0 0 5350480 13828 13702 9853 7068 4053 48504 13828 13702 9853 7068 4053 48504 1233659 1342261 1328665 1463197 31202 5398984 0.99100 0.98870 0.00900 0.01130 X PART III, SHORT YEAR EXPLANATION: IN JANUARY 2025, THE ORGANIZATION CHANGED IT'S FISCAL YEAR FROM 10/31 TO 12/31, THEREFORE 2024 IS A SHORT YEAR RETURN REFLECTING 11/1/24-12/31/24. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 150398 150398 30080 7520 0 0 200244 209804 212046 30080 652174 978261 10000 10000 10000 30000 50061 52451 53012 7520 163044 244566 22518 4269 18249 252594 170207 82387 100636 TEE MARKERS - NET 232 RIGHT OF USE LEASE ASSET 54065 54297 400 DUE TO JOHN BURKE FUND 15575 OPERATING LEASE LIABILITY 54065 70040 X PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME AT BOTH THE STATE AND FEDERAL LEVELS. FOR THE PERIOD ENDED DECEMBER 31, 2024, THERE WERE NO UNRELATED BUSINESS ACTIVITIES. THE ASSOCIATION EVALUATES ALL SIGNIFICANT TAX POSITIONS. AS OF DECEMBER 31, 2024, THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY, NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THERE ARE CURRENTLY NO TAX EXAMINATIONS PENDING OR IN PROGRESS. FORM 990, PART VI, SECTION B, LINE 11B A THOROUGH REVIEW OF THE FORM 990 IS CONDUCTED BY THE PRESIDENT, TREASURER, AND EXECUTIVE DIRECTOR AND APPROVED FOR SUBMISSION BY THEM. THE ORGANIZATION'S FINANCIAL CONDITION IS REVIEWED IN A CONDENSED FORMAT BY ALL BOARD MEMBERS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 15A ALL HIRING AND COMPENSATION ISSUES RELATED TO ABOVE-NAMED POSITIONS ARE REVIEWED AND APPROVED BY THE DIRECTORS (MEMBERS OF THE GOVERNING BODY). IN THE CASE OF THE EXECUTIVE DIRECTOR, THIS IS BASED ON THE RECOMMENDATIONS AN AD-HOC SUB-COMMITTEE OF THE BOARD WHO ACCUMULATED INFORMATION CONCERNING QUALIFICATIONS AND COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF ALL GOVERNING DOCUMENTS, POLICIES AND PROCEDURES AND FINANCIAL STATEMENTS ARE APPROVED BY THE GOVERNING BODY AND MAINTAINED IN A COMMON LOCATION AT 1 BUTTONHOLE DRIVE, PROVIDENCE, RI 02909. THIS LOCATION IS AVAILABLE TO MEMBERS OF THE GOVERNING BODY, EMPLOYEES AND MEMBERS OF THE PUBLIC BY APPOINTMENT. FORM 990, PART XII, LINE 2: ON JANUARY 8, 2025, THE ASSOCIATION'S BOARD OF DIRECTORS APPROVED A CHANGE IN THE FISCAL YEAR-END FROM OCTOBER 31 TO DECEMBER 31. THIS DECISION WAS MADE TO BETTER ALIGN THE ASSOCIATION'S REPORTING PERIOD WITH ITS OPERATIONAL AND FINANCIAL ACTIVITIES, IMPROVING THE RELEVANCE AND USEFULNESS OF FINANCIAL INFORMATION PROVIDED. AS A RESULT OF THIS CHANGE, THE FINANCIAL STATEMENTS FOR THE CURRENT FISCAL PERIOD REFLECT THE RESULTS OF OPERATIONS AND FINANCIAL POSITION FOR THE 14-MONTH PERIOD ENDING DECEMBER 31, 2024. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR