2025-04-01T10:07:41-05:00 2024-12-31 420714325 RSM US LLP 100 INTERNATIONAL DRIVE SUITE 400 BALTIMORE MD 21202 990 2024-01-01 521326177 MARYLAND STATE GOLF ASSOCIATION MARY 4106535300 10455 FALLS RD LUTHERVILLE MD 21093 KELLON NEWLAND EXECUTIVE DIRECTOR 4106535300 2025-03-31 1 0 JULIA FLANNERY P00928918 4102469300 2025-03-31 2024 2025-03-06 01:10:19Z KELLON NEWLAND 10455 FALLS RD LUTHERVILLE MD 21093 2625902 0 X WWW.MSGA.ORG X 1921 MD THE MARYLAND STATE GOLF ASSOCIATION (MSGA) IS DEDICATED TO PROMOTING THE GAME OF GOLF IN MARYLAND AND WASHINGTON, DC. WE WELCOME GOLFERS OF ALL AGES AND ABILITIES AND OFFER A RANGE OF INITIATIVES AIMED AT ENRICHING AND EXPANDING THE OPPORTUNITIES WITHIN THE SPORT, INCLUDING:-HOSTING TOURNAMENTS, USGA CHAMPIONSHIP QUALIFIERS, EVENTS, AND TEAM MATCHES-ADMINISTERING GOLF HANDICAP AND COURSE RATING PROGRAMS-FOSTERING THE NEXT GENERATION OF GOLFERS THROUGH JUNIOR PROGRAMS, GRANTS, AND SCHOLARSHIPS-PROVIDING COMPREHENSIVE GOLF RULES EDUCATION-EXPANDING ENGAGEMENT AMONG WOMEN, NEW GOLFERS, AND ADAPTIVE GOLF PARTICIPANTS-PRESERVING OUR RICH HERITAGE THROUGH OUR PARTNERSHIP WITH THE MARYLAND GOLF HALL OF FAMETHE MSGA IS A 501(C)3 CHARITABLE ORGANIZATION OF 5 STAFF, 14 BOARD MEMBERS, 90 VOLUNTEERS, 54,000 MEMBERS, AND 161 MEMBER CLUBS. FOUNDED IN 1921, WE CONTINUALLY WORK TO SEEK WAYS TO IMPROVE THE GOLF EXPERIENCE FOR OUR MEMBERS. FOR MORE INFORMATION, PLEASE VISIT MSGA.ORG. 14 14 10 90 84741 58772 171173 163600 1657809 1803970 50998 75738 413912 551426 2293892 2594734 35556 45617 0 0 390815 510288 0 0 0 1389195 1576592 1815566 2132497 478326 462237 2036105 2547447 21046 4217 2015059 2543230 X TO SERVE, GROW AND ADVANCE THE GAME OF GOLF IN MARYLAND AND THE DISTRICT OF COLUMBIA. 0 0 505261 1130690 THE MARYLAND HANDICAP PROGRAM IS A JOINT VENTURE WITH THE MIDDLE ATLANTIC SECTION OF THE PGA PROVIDING HANDICAP SERVICES TO 161 CLUBS WITH OVER 54,000 MEMBERS. 123930 95496 THE MSGA PARTNERED WITH YOUTH ON COURSE IN 2018 TO BRING ACCESS TO GOLF FOR $5 OR LESS TO YOUTH IN MARYLAND. YOUTH ON COURSE SUBSIDIZES THE GREENS FEES TO ENSURE GOLF COURSES DO NOT LOSE MONEY WHILE PARTICIPATING IN THE PROGRAM. YOUTH ON COURSE HEADQUARTERS PAID FOR ALL SUBSIDIES DURING 2018 AND 2019, BUT STARTING IN 2020, THE MSGA IS FULLY RESPONSIBLE FOR PAYING SUBSIDIES TO PARTICIPATING COURSES. THE SUBSIDIES AMOUNTED TO $121,191 IN 2024 WITH OVER 4,600 KIDS AGES 6-18 ARE CURRENTLY MEMBERS OF YOUTH ON COURSE MARYLAND. 45617 45617 SUPPORT FOR ENHANCING AND IMPROVING THE GAME OF GOLF IN THE STATE OF MARYLAND: -THE MSGA SPONSORS THE EMMET GARY SCHOLARSHIP WHICH IS PRESENTED ANNUALLY TO AGRONOMY STUDENTS AT THE UNIVERSITY OF MARYLAND. SINCE 1969, THERE HAVE BEEN 166 RECIPIENTS WHO HAVE RECEIVED SCHOLARSHIPS TOTALING OVER $405,000. MANY OF THE STUDENTS HAVE GONE ON TO BECOME GOLF COURSE SUPERINTENDENTS IN MARYLAND AND ACROSS THE COUNTRY.-THE MSGA BECAME A CO-SPONSOR OF THE FIRST TEE METRO TOUR IN THE STATE OF MARYLAND IN 2013. THE FIRST TEE METRO TOUR IS A DEVELOPMENTAL TOURNAMENT SERIES THAT IS OPEN TO THE FIRST TEE PARTICIPANTS FROM THE GREATER WASHINGTON, D.C., HOWARD COUNTY, BALTIMORE, PRINCE GEORGE'S COUNTY AND MONTGOMERY COUNTY CHAPTERS. THE PARTICIPANTS MUST BE AN ACTIVE FIRST TEE PARTICIPANT, AT LEAST 12 YEARS OF AGE AND A BIRDIE LEVEL PARTICIPANT. MSGA CONTRIBUTES $5,000 PER YEAR.-SINCE 2006, THE MSGA HAS AWARDED EDUCATIONAL SCHOLARSHIPS TO INDIVIDUALS EMPLOYED BY MSGA MEMBER CLUBS AND/OR THEIR CHILDREN, AND TO STUDENTS HAVING COMPLETED THEIR JUNIOR YEAR OF HIGH SCHOOL WITH A BONA FIDE CONNECTION TO THE GAME OF GOLF. SCHOLARSHIPS TO DATE HAVE TOTALED $291,625 TO MORE THAN 76 STUDENTS.-THE MSGA IS OFFERING SUPPORT TO JUNIOR GOLFERS IN THEIR PURSUIT OF OBTAINING A GOLF SCHOLARSHIP. THIS PROGRAM STARTED IN 2015. TWO $500 GRANTS WERE AWARDED IN 2024. 777856 493043 VARIOUS PROGRAM SERVICES AND MEMBERSHIP DUES 777856 493043 1452664 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 4 0 1 10 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 0 1 1 1 1 0 0 1 0 0 MD X KELLON NEWLAND 4106535300 10455 FALLS RD LUTHERVILLE MD 21093 CLIFF PATTERSON PRESIDENT (THRU 11/24) 2.00 X X 0 0 0 SINCLAIR EADDY PRESIDENT (BEG 11/24), VICE PRESIDENT 2.00 X X 0 0 0 JACK BARSE SECRETARY 2.00 X X 0 0 0 DIANE HERNDON TREASURER 2.00 X X 0 0 0 JAN MILLER DIRECTOR 2.00 X 0 0 0 DAVID BANNISTER DIRECTOR (BEG 11/24) 2.00 X 0 0 0 REBECCA KRIMSKI DIRECTOR 2.00 X 0 0 0 MIKE HINKEY DIRECTOR 2.00 X 0 0 0 BOB VAN NAMEN DIRECTOR 2.00 X 0 0 0 ARMANDO DELTORO DIRECTOR 2.00 X 0 0 0 RANDY WOODS DIRECTOR (THRU 11/24) 2.00 X 0 0 0 BILL TIGNANELLI DIRECTOR 2.00 X 0 0 0 ALAN SCHROEDER DIRECTOR 2.00 X 0 0 0 MIKE CUMBERPATCH DIRECTOR 2.00 X 0 0 0 JOAN HEISS DIRECTOR 2.00 X 0 0 0 MARK MILLER DIRECTOR (BEG 11/24) 2.00 X 0 0 0 KELLON NEWLAND EXECUTIVE DIRECTOR 40.00 X 135715 0 29815 135715 0 29815 1 0 1 0 0 1590 162010 163600 HANDICAP INCOME 900099 1130690 1130690 TOURNAMENT FEES 900099 446199 446199 YOUTH ON COURSE REVENU 900099 95496 95496 ADVERTISING 900099 84741 84741 MEMBERSHIP DUES 900099 43296 43296 3548 3548 1803970 79439 79439 26275 29976 -3701 -3701 -3701 12952 1590 1192 11760 11760 "E" CLUB INCOME 900099 534427 534427 OTHER REVENUE 900099 5239 5239 539666 2594734 1719229 84741 627164 X 21117 21117 24500 24500 165530 165530 277177 277177 6258 6258 29059 29059 32264 32264 11945 11945 2758 2758 12569 12569 31047 4857 26190 11535 11535 19152 19152 34610 34610 47299 26348 20951 13455 13455 16380 16380 JOINT PROGRAM W. MAPGA 362813 362813 TOURNAMENT EXPENSES 353514 353514 "E" CLUB EXPENSES 295221 295221 HANDICAP PROGRAM 142448 142448 221846 221846 2132497 1452664 679833 0 940548 1333243 127 647735 133459 527730 514276 519700 513578 138350 48000 48000 2036105 2547447 21046 4217 21046 4217 X 0 0 0 0 2015059 2543230 2015059 2543230 2036105 2547447 462237 56479 9455 0 X 0 0 0 X 157768 365361 151466 171173 163600 1009368 929131 1163427 1287075 1597996 1719229 6696858 1086899 1528788 1438541 1769169 1882829 7706226 9725 8617 9100 1900 3500 32842 0 9725 8617 9100 1900 3500 32842 7673384 12060 18319 25683 55161 79439 190662 12060 18319 25683 55161 79439 190662 3910 589 16741 39392 58772 119404 118721 160958 292207 415905 552618 1540409 1221590 1708654 1773172 2279627 2573658 9556701 0.80290 0.83960 0.02000 0.01500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 183877 183877 384395 69958 314437 79463 63501 15962 514276 ULTRA SHORT TERM BOND ADM (VUSFX) 138350 F 138350 1 MSGA ACADEMIC SCHOLARSHIP PROGRAM 10 23500 JUNIOR GOLF ASSISTANCE 2 1000 PART I, LINE 2: FOR THE INDIVIDUAL GRANTS, THE ORGANIZATION HAS A SELECTION COMMITTEE THAT REVIEWS ALL APPLICATIONS. A TRANSCRIPT IS REQUIRED FOR A RENEWAL OF THE SCHOLARSHIP. X X 0 0 0 0 0 0 0 1 0 KELLON NEWLAND EXECUTIVE DIRECTOR 120000 0 14400 0 1315 0 4071 0 25744 0 165530 0 0 0 PART I, LINE 7 THE EXECUTIVE DIRECTOR RECEIVED A DISCRETIONARY BONUS DURING THE YEAR. WHITNEY NEWLAND FAMILY MEMBER OF EXECUTIVE DIRECTOR 19438 SALARY 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATIONS BYLAWS WERE UPDATED AT THE ANNUAL MEETING AS FOLLOWS. 1. BOARD OF DIRECTORS: -REMOVAL OF DIRECTORS: IN THE UPDATED BYLAWS, DIRECTORS MAY BE REMOVED BY A MAJORITY VOTE OF THE BOARD OF DIRECTORS (NOT THE MEMBERS, AS PREVIOUSLY STATED). THIS CENTRALIZES DECISION-MAKING POWER WITHIN THE BOARD. -DIRECTOR COMPENSATION: THE NEW VERSION CLARIFIES THAT A DIRECTOR CAN SERVE THE ASSOCIATION IN ANOTHER CAPACITY, UNLESS IT VIOLATES THE CONFLICT-OF-INTEREST POLICY. 2. OFFICER TERMS: -PRESIDENT TERM LIMITS: THE PRESIDENT IS NOW LIMITED TO SERVING NO MORE THAN TWO YEARS (PREVIOUSLY, THEY COULD NOT SERVE CONSECUTIVE TERMS, BUT NO CAP WAS MENTIONED). THIS INTRODUCES TERM LIMITS FOR THE PRESIDENT. -POST-PRESIDENCY ROLE: A NEW PROVISION ALLOWS THE PRESIDENT, AFTER THEIR TERM, TO SERVE AS AN EX-ODICIO MEMBER OF THE BOARD FOR ONE YEAR. -EXECUTIVE COMMITTEE EXPANSION: THE EXECUTIVE DIRECTOR IS ADDED TO THE EXECUTIVE COMMITTEE IN THE UPDATED VERSION, FORMALIZING THEIR ROLE. -GENERAL COUNSEL: A NEW PROVISION ALLOWS THE BOARD TO RETAIN A GENERAL COUNSEL AS AN EX-OKICIO BOARD MEMBER. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION IS COMPOSED OF TWO CATEGORIES OF "MEMBERS" AS FOLLOWS: MEMBER CLUB: A MEMBER CLUB SHALL BE ANY ORGANIZED GOLF CLUB WITHIN OUR DESIGNATED TERRITORY AS NOTED IN OUR ALLIED GOLF ASSOCIATION AGREEMENT WITH THE UNITED STATES GOLF ASSOCIATION (USGA), THAT (A) IS APPROVED BY THE ASSOCIATION, (B) ENDORSES THE PURPOSE OF THE ASSOCIATION, (C) ABIDES BY THE ARTICLES OF INCORPORATION, BY-LAWS, RULES AND REGULATIONS OF THE ASSOCIATION AS ESTABLISHED FROM TIME TO TIME, AND, (D) SUBSCRIBES TO THE USGA HANDICAP SYSTEM AS ADMINISTERED BY THE ASSOCIATION. INDIVIDUAL MEMBERS: EVERY PERSON WHO IS (A) A MEMBER OF A MEMBER CLUB (B) ENDORSES THE PURPOSE OF THE ASSOCIATION, AND (C) ABIDES BY THE ARTICLES OF INCORPORATION, BY-LAWS, RULES AND REGULATIONS OF THE ASSOCIATION AS ESTABLISHED FROM TIME TO TIME, SHALL BE AN INDIVIDUAL MEMBER OF THE ASSOCIATION. THE INDIVIDUAL MEMBERS ARE ELIGIBLE TO SERVE ON THE BOARD OF DIRECTORS OF THE ASSOCIATION OR ONE OR MORE OF THE ASSOCIATION'S COMMITTEES. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ASSOCIATION ELECT THE DIRECTORS AT THE ANNUAL MEETING. THE OFFICERS OF THE ASSOCIATION FOR THE SUBSEQUENT YEAR SHALL BE ELECTED AT THE ANNUAL MEETING OF THE BOARD OF DIRECTORS IMMEDIATELY PRIOR TO THE ANNUAL MEETING OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE BYLAWS CAN ONLY BE AMENDED BY A TWO-THIRDS VOTE OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY EACH DIRECTOR, OFFICER, EMPLOYEE, AND VOLUNTEER SHALL COMPLETE A DISCLOSURE FOR IDENTIFYING ANY RELATIONSHIP, POSITIONS, OR CIRCUMSTANCES IN WHICH HE/SHE IS INVOLVED THAT MAY CONTRIBUTE TO A CONFLICT OF INTEREST. PRIOR TO BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A DIRECTOR OR MEMBER HAVING A CONFLICT AND WHO IS IN ATTENDANCE SHALL DISCLOSE ALL FACTS MATERIAL THE CONFLICT. THAT PERSON MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN. CONFLICTS SHALL BE REPORTED BY THE CHAIR AND REFLECTED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 15A THE CURRENT PRESIDENT, THE VICE PRESIDENT, THE SECRETARY, THE TREASURER, AND EXECUTIVE DIRECTOR MAKE UP THE COMMITTEE THAT ANNUALLY REVIEWS THE COMPENSATION PACKAGES. COMPARABILITY DATA IS PROVIDED BY THE INTERNATIONAL ASSOCIATION OF GOLF ADMINISTRATORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THEIR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). THE ORGANIZATION DOES NOT MAKE THEIR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 24E YOUTH ON COURSE EXPENSES: PROGRAM SERVICE EXPENSES 123,930. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 123,930. GOLF GENIUS EXPENSE: PROGRAM SERVICE EXPENSES 55,047. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 55,047. OTHER: PROGRAM SERVICE EXPENSES 42,869. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,869.