﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-01-15T12:39:53+00:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>440160260</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Forvis Mazars LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>440 Monticello Ave Suite 1400</AddressLine1Txt>
        <CityNm>Norfolk</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23510</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>471396908</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Veteran Golfers Association</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VETE</BusinessNameControlTxt>
      <PhoneNum>8448428387</PhoneNum>
      <USAddress>
        <AddressLine1Txt>100 Magnolia Road Suite 101</AddressLine1Txt>
        <CityNm>Pinehurst</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28374</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CINDY MACAULAY</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2025-01-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Rick Paden</PreparerPersonNm>
      <PTIN>P00589732</PTIN>
      <PhoneNum>7576245100</PhoneNum>
      <PreparationDt>2025-01-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="IRS990" softwareId="23017437" softwareVersionNum="2023v6.0">
      <DoingBusinessAsName>
        <BusinessNameLine1Txt>VGA</BusinessNameLine1Txt>
      </DoingBusinessAsName>
      <PrincipalOfcrBusinessName>
        <BusinessNameLine1Txt>CINDY MACAULAY</BusinessNameLine1Txt>
      </PrincipalOfcrBusinessName>
      <USAddress>
        <AddressLine1Txt>100 Magnolia Road Suite 101</AddressLine1Txt>
        <CityNm>Pinehurst</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28374</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>3485397</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>VGAGOLF.Org</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2014</FormationYr>
      <LegalDomicileStateCd>NC</LegalDomicileStateCd>
      <ActivityOrMissionDesc>Enriching the lives of Veterans and their family members through the sportsmanship and camaraderie of golf.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>10</TotalEmployeeCnt>
      <TotalVolunteersCnt>240</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>1235718</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1232707</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1798975</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>2082934</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>35390</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>100193</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>3070083</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>3415834</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>10910</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>12000</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>233053</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>272121</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>33018</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>2347123</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>2977657</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>2591086</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>3261778</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>478997</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>154056</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1532969</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1698665</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>262481</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>274121</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1270488</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1424544</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>Enriching the lives of Veterans and their family members through the sportsmanship and camaraderie of golf.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>707981</ExpenseAmt>
      <RevenueAmt>1304677</RevenueAmt>
      <Desc>The VGA is dedicated to enriching the lives of Veterans and their family members through the camaraderie and sportsmanship of golf. Annually, the VGA hosts more than 1,100 local tournaments across the country, culminating in a VGA National Championship each fall.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>305144</ExpenseAmt>
        <RevenueAmt>31288</RevenueAmt>
        <Desc>National Championship at Beau Rivage (Fallen Oak Golf Course), Biloxi, MS - in September 2023, 95 VGA members advanced from a regional championship to compete in a 3 day championship focusing on our mission, enriching the lives of veterans and their familiries through the sportsmanship and camaraderie of golf. 20 members advanced from each Regional Championship (80 total). There were an additional 4 members that advanced from the Senior Championship. There were 8 additional members that advanced from being nominees for State Director of the Year and/or Player of the Year. There are also past champions that receive an invitation to compete.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>298231</ExpenseAmt>
        <RevenueAmt>311353</RevenueAmt>
        <Desc>State Championships in July &amp; August 2023 - THOUSANDS OF VGA MEMBERS COMPETED ACROSS THE COUNTRY IN MORE THAN 40 STATE CHAMPIONSHIPS IN 5 DIVISIONS, INCLUDING A VETERAN DIVISION (MALE), A VETERAN DIVISION (FEMALE), A COMBAT WOUNDED DIVISION (PURPLE HEART), AND A FAMILY DIVISION.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>1170570</ExpenseAmt>
        <GrantAmt>12000</GrantAmt>
        <RevenueAmt>535809</RevenueAmt>
        <Desc>Other program services</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>1170570</TotalOtherProgSrvcExpenseAmt>
      <TotalOtherProgSrvcGrantAmt>12000</TotalOtherProgSrvcGrantAmt>
      <TotalOtherProgSrvcRevenueAmt>535809</TotalOtherProgSrvcRevenueAmt>
      <TotalProgramServiceExpensesAmt>2481926</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="IRS990ScheduleA">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="IRS990ScheduleB">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="IRS990ScheduleD">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="IRS990ScheduleG">true</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd referenceDocumentId="IRS990ScheduleM">true</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>10</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <OtherInd>X</OtherInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>CINDY MACAULAY</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>8448428387</PhoneNum>
        <USAddress>
          <AddressLine1Txt>642 AZALEA TERRACE CIRCLE</AddressLine1Txt>
          <CityNm>MEMPHIS</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>38117</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>Bob Peele</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>Chairman</TitleTxt>
        <AverageHoursPerWeekRt>10.0</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>Cindy MacAulay</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>5.0</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>Joshua Peyton</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>President &amp; CEO</TitleTxt>
        <AverageHoursPerWeekRt>40.0</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>122548</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>Michael Elliott</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHoursPerWeekRt>5.0</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>Robbie Cox</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>15.0</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <BusinessName>
          <BusinessNameLine1Txt>Joe Caley</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>Board of Directors</TitleTxt>
        <AverageHoursPerWeekRt>5.0</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>122548</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>804461</MembershipDuesAmt>
      <FundraisingAmt>38870</FundraisingAmt>
      <AllOtherContributionsAmt>389376</AllOtherContributionsAmt>
      <NoncashContributionsAmt>76940</NoncashContributionsAmt>
      <TotalContributionsAmt>1232707</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Local Tour Events Income</Desc>
        <BusinessCd>713910</BusinessCd>
        <TotalRevenueColumnAmt>1304953</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1304953</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>State Championships Income</Desc>
        <BusinessCd>713910</BusinessCd>
        <TotalRevenueColumnAmt>311353</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>311353</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Regional Championships Income</Desc>
        <BusinessCd>713910</BusinessCd>
        <TotalRevenueColumnAmt>240214</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>240214</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>National Armed Forces Cup</Desc>
        <BusinessCd>713910</BusinessCd>
        <TotalRevenueColumnAmt>64618</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>64618</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Senior VGA Championship Income</Desc>
        <BusinessCd>713910</BusinessCd>
        <TotalRevenueColumnAmt>47164</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>47164</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>114632</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>114632</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>2082934</TotalProgramServiceRevenueAmt>
      <RentalIncomeOrLossGrp>
        <RealAmt>0</RealAmt>
        <PersonalAmt>0</PersonalAmt>
      </RentalIncomeOrLossGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>0</SecuritiesAmt>
        <OtherAmt>0</OtherAmt>
      </GainOrLossGrp>
      <ContriRptFundraisingEventAmt>38870</ContriRptFundraisingEventAmt>
      <GrossSalesOfInventoryAmt>158007</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>69563</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>88444</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>88444</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>Miscellaneous Revenue</Desc>
        <BusinessCd>713910</BusinessCd>
        <TotalRevenueColumnAmt>11749</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>11749</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>11749</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>3415834</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2183127</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>12000</TotalAmt>
        <ProgramServicesAmt>12000</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>122548</TotalAmt>
        <ProgramServicesAmt>30637</ProgramServicesAmt>
        <ManagementAndGeneralAmt>61274</ManagementAndGeneralAmt>
        <FundraisingAmt>30637</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>137040</TotalAmt>
        <ProgramServicesAmt>116487</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20553</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>12533</TotalAmt>
        <ProgramServicesAmt>4888</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5264</ManagementAndGeneralAmt>
        <FundraisingAmt>2381</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>9621</TotalAmt>
        <ManagementAndGeneralAmt>9621</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>0</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>88682</TotalAmt>
        <ManagementAndGeneralAmt>88682</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>101758</TotalAmt>
        <ProgramServicesAmt>19175</ProgramServicesAmt>
        <ManagementAndGeneralAmt>82583</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>74880</TotalAmt>
        <ProgramServicesAmt>63648</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11232</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>51561</TotalAmt>
        <ManagementAndGeneralAmt>51561</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>145333</TotalAmt>
        <ManagementAndGeneralAmt>145333</ManagementAndGeneralAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>12066</TotalAmt>
        <ManagementAndGeneralAmt>12066</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>167369</TotalAmt>
        <ManagementAndGeneralAmt>167369</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>32527</TotalAmt>
        <ManagementAndGeneralAmt>32527</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>VGA Local Tour Events</Desc>
        <TotalAmt>708257</TotalAmt>
        <ProgramServicesAmt>708257</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>VGA National Championship</Desc>
        <TotalAmt>374887</TotalAmt>
        <ProgramServicesAmt>374887</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>STATE CHAMPIONSHIP</Desc>
        <TotalAmt>298231</TotalAmt>
        <ProgramServicesAmt>298231</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>National Armed Forces Cup Exp</Desc>
        <TotalAmt>268272</TotalAmt>
        <ProgramServicesAmt>268272</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>644213</TotalAmt>
        <ProgramServicesAmt>585444</ProgramServicesAmt>
        <ManagementAndGeneralAmt>58769</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>3261778</TotalAmt>
        <ProgramServicesAmt>2481926</ProgramServicesAmt>
        <ManagementAndGeneralAmt>746834</ManagementAndGeneralAmt>
        <FundraisingAmt>33018</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>1010089</BOYAmt>
        <EOYAmt>1101670</EOYAmt>
      </CashNonInterestBearingGrp>
      <ReceivablesFromOfficersEtcGrp>
        <EOYAmt>0</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <RcvblFromDisqualifiedPrsnGrp>
        <EOYAmt>0</EOYAmt>
      </RcvblFromDisqualifiedPrsnGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>110812</BOYAmt>
        <EOYAmt>239938</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <LandBldgEquipCostOrOtherBssAmt>591486</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>234429</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>412068</BOYAmt>
        <EOYAmt>357057</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>0</BOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <InvestmentsProgramRelatedGrp>
        <BOYAmt>0</BOYAmt>
      </InvestmentsProgramRelatedGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1532969</BOYAmt>
        <EOYAmt>1698665</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>41193</BOYAmt>
        <EOYAmt>24128</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <LoansFromOfficersDirectorsGrp>
        <EOYAmt>0</EOYAmt>
      </LoansFromOfficersDirectorsGrp>
      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>221288</BOYAmt>
        <EOYAmt>249993</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>262481</BOYAmt>
        <EOYAmt>274121</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>1270488</BOYAmt>
        <EOYAmt>1424544</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1270488</BOYAmt>
        <EOYAmt>1424544</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1532969</BOYAmt>
        <EOYAmt>1698665</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>154056</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="23017437" softwareVersionNum="2023v6.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>723435</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>740381</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>433755</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1213219</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1232707</CurrentTaxYearAmt>
        <TotalAmt>4343497</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>442588</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1079502</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>697246</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1935807</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2240942</CurrentTaxYearAmt>
        <TotalAmt>6396085</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>1166023</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1819883</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1131001</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3149026</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3473649</CurrentTaxYearAmt>
        <TotalAmt>10739582</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>10739582</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>2317</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>17760</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11749</CurrentTaxYearAmt>
        <TotalAmt>31826</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>1168340</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1819883</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1131001</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3166786</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3485398</CurrentTaxYearAmt>
        <TotalAmt>10771408</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.9970</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.9976</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.0</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part III, Line 12 Other Income</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION - MISCELLANEOUS, COLUMN A - 2317.0, COLUMN B - , COLUMN C - , COLUMN D - 17760.0, COLUMN E - 11749.0, COLUMN F - 31826.0;</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="23017437" softwareVersionNum="2023v6.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="23017437" softwareVersionNum="2023v6.0">
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>56483</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>5590</DepreciationAmt>
        <BookValueAmt>50893</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>48887</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>44399</DepreciationAmt>
        <BookValueAmt>4488</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>486116</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>184440</DepreciationAmt>
        <BookValueAmt>301676</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>357057</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="23017437" softwareVersionNum="2023v6.0">
      <FundraisingEventInformationGrp>
        <Event1Nm>RACE OF THE PINES</Event1Nm>
        <GrossReceiptsEvent1Amt>30934</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>30934</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>0</GrossRevenueEvent1Amt>
        <Event2Nm>FACEBOOK FUNDRAISER</Event2Nm>
        <GrossReceiptsEvent2Amt>4081</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>4081</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>0</GrossRevenueEvent2Amt>
        <OtherEventsTotalCnt>2</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>3855</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>3855</CharitableContriOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>0</GrossRevenueOtherEventsAmt>
        <GrossReceiptsTotalAmt>38870</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>38870</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>0</GrossRevenueTotalEventsAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleM documentId="IRS990ScheduleM" softwareId="23017437" softwareVersionNum="2023v6.0">
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Grips for Putters AFC</Desc>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>300</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Riomar shoe</Desc>
        <ContributionCnt>143</ContributionCnt>
        <NoncashContributionsRptF990Amt>33076</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Golf Balls</Desc>
        <ContributionCnt>576</ContributionCnt>
        <NoncashContributionsRptF990Amt>2304</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Umbrellas</Desc>
        <ContributionCnt>80</ContributionCnt>
        <NoncashContributionsRptF990Amt>6400</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Shirts</Desc>
        <ContributionCnt>840</ContributionCnt>
        <NoncashContributionsRptF990Amt>34860</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Market value</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <Form8283ReceivedCnt>0</Form8283ReceivedCnt>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017437" softwareVersionNum="2023v6.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d Description of other program services</FormAndLineReferenceDesc>
        <ExplanationTxt>(Expenses $ 1,170,570 including grants of $ 12,000)(Revenue $ 535,809) Other program services</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization will make its documents available to the public, upon request to its CEO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>Any conflicts of interest with an officer or director would be disclosed at quarterly board meeting. There have been no conflicts of interest to date.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a Process to establish compensation of top management official</FormAndLineReferenceDesc>
        <ExplanationTxt>Our CEO/President is the only paid officer or key employee of VGA. His salary is reviewed and any changes approved by the Board during Quarterly Board Meetings.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 18 How forms are made available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization will make its documents available to the public, upon request to its CEO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization will make its documents available to the public, upon request to its CEO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VIII, Line 2f Other Program Service Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Regional Armed Forces Cup - Total Revenue: 38143, Related or Exempt Function Revenue: 38143, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; National Championship Income - Total Revenue: 31288, Related or Exempt Function Revenue: 31288, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Senior Regional Qualifiers - Total Revenue: 45201, Related or Exempt Function Revenue: 45201, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: 0, Related or Exempt Function Revenue: , Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>VGA CLUBHOUSE - Total Expense: 142991, Program Service Expense: 142991, Management and General Expenses: , Fundraising Expenses: ; Tuesday for Troops - Total Expense: 133361, Program Service Expense: 133361, Management and General Expenses: , Fundraising Expenses: ; Regional Championship - Total Expense: 122166, Program Service Expense: 122166, Management and General Expenses: , Fundraising Expenses: ; Business Development - Total Expense: 58769, Program Service Expense: , Management and General Expenses: 58769, Fundraising Expenses: ; PGA Show - Total Expense: 58188, Program Service Expense: 58188, Management and General Expenses: , Fundraising Expenses: ; Senior Regional Qualifiers - Total Expense: 56454, Program Service Expense: 56454, Management and General Expenses: , Fundraising Expenses: ; Other Events - Total Expense: 52447, Program Service Expense: 52447, Management and General Expenses: , Fundraising Expenses: ; Regional Armed Forces Cup - Total Expense: 19078, Program Service Expense: 19078, Management and General Expenses: , Fundraising Expenses: ; Clover Cup - Total Expense: 759, Program Service Expense: 759, Management and General Expenses: , Fundraising Expenses: ;</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>