2026-03-27T16:55:19-05:00 2025-12-31 420714325 RSM US LLP 9801 WASHINGTONIAN BLVD STE 500 GAITHERSBURG MD 20878 990 2025-01-01 521326177 MARYLAND STATE GOLF ASSOCIATION MARY 4106535300 10455 FALLS RD LUTHERVILLE MD 21093 KELLON NEWLAND EXECUTIVE DIRECTOR 4106535300 2026-03-27 1 JULIA FLANNERY P00928918 3012963600 2026-03-27 2025 2025-03-06 01:10:19Z KELLON NEWLAND 10455 FALLS RD LUTHERVILLE MD 21093 3309057 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 8 STAFF, 15 BOARD MEMBERS, 72 VOLUNTEERS, 58,000 MEMBERS, AND 167 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. 15 15 11 72 72587 40712 163600 286697 1803970 2674142 75738 266391 551426 51464 2594734 3278694 45617 67227 0 0 510288 688020 0 0 0 1576592 1739044 2132497 2494291 462237 784403 2547447 3231199 4217 4966 2543230 3226233 X TO SERVE, GROW AND ADVANCE THE GAME OF GOLF IN MARYLAND AND THE DISTRICT OF COLUMBIA. 0 0 524368 1241721 THE MARYLAND HANDICAP PROGRAM IS A JOINT VENTURE WITH THE MIDDLE ATLANTIC SECTION OF THE PGA PROVIDING HANDICAP SERVICES TO 167 CLUBS WITH OVER 58,000 MEMBERS. 411469 518703 THE MARYLAND STATE GOLF ASSOCIATION'S TOURNAMENT PROGRAM ADMINISTERS AND CONDUCTS A COMPREHENSIVE SCHEDULE OF AMATEUR GOLF CHAMPIONSHIPS AND COMPETITIVE EVENTS FOR MARYLAND GOLFERS OF ALL AGES AND SKILL LEVELS. THE PROGRAM IS DESIGNED TO PRESERVE THE TRADITIONS OF AMATEUR GOLF, PROVIDE EQUITABLE COMPETITIVE OPPORTUNITIES, AND PROMOTE SPORTSMANSHIP AND INTEGRITY THROUGH THE RULES OF GOLF. MSGA ORGANIZES STATE CHAMPIONSHIPS, QUALIFIERS, TEAM COMPETITIONS, AND SPECIAL EVENTS, WHILE PROVIDING COURSE SETUP, RULES ADMINISTRATION, SCORING, AND ON-SITE TOURNAMENT MANAGEMENT. REVENUES SUPPORTING THE PROGRAM ARE PRIMARILY DERIVED FROM ENTRY FEES. 328554 621451 THE MSGA E-CLUB (ECLUB) PROGRAM PROVIDES AN AFFORDABLE AND ACCESSIBLE PATHWAY FOR INDIVIDUAL GOLFERS WHO ARE NOT MEMBERS OF A TRADITIONAL CLUB TO RECEIVE AN OFFICIAL USGA HANDICAP INDEX AND ACCESS TO MSGA BENEFITS AND SERVICES. THROUGH THIS PROGRAM, GOLFERS CAN ESTABLISH AND MAINTAIN HANDICAPS, PARTICIPATE IN SELECT COMPETITIONS, RECEIVE RULES OF GOLF EDUCATION, AND ENGAGE WITH MSGA INITIATIVES. THE PROGRAM EXPANDS ACCESS TO ORGANIZED GOLF, SUPPORTS INCLUSION AND PARTICIPATION ACROSS THE STATE, AND ADVANCES MSGA'S MISSION TO SERVE ALL MARYLAND GOLFERS. 150552 170883 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 $146,596 IN 2025. OVER 6,400 KIDS AGES 6-18 ARE CURRENTLY MEMBERS OF YOUTH ON COURSE MARYLAND. 67227 67227 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 $330,625 TO MORE THAN 83 STUDENTS.-THE MSGA IS OFFERING SUPPORT TO JUNIOR GOLFERS IN THEIR PURSUIT OF OBTAINING A GOLF SCHOLARSHIP. THIS PROGRAM STARTED IN 2015. FIVE $500 GRANTS WERE AWARDED IN 2025. 92728 48797 VARIOUS PROGRAM SERVICES AND MEMBERSHIP DUES 310507 67227 219680 1574898 1 1 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 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 1 2 0 1 11 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 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 SINCLAIR EADDY 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 2.00 X 0 0 0 REBECCA KRIMSKI DIRECTOR 2.00 X 0 0 0 MIKE HINKEY VICE PRESIDENT 2.00 X X 0 0 0 BOB VAN NAMEN DIRECTOR 2.00 X 0 0 0 ARMANDO DELTORO DIRECTOR 2.00 X 0 0 0 ROBERT HOOPES DIRECTOR (BEG 11/25) 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 2.00 X 0 0 0 KELLON NEWLAND EXECUTIVE DIRECTOR 50.00 X 151800 0 33761 151800 0 33761 1 0 1 0 0 17480 269217 286697 HANDICAP INCOME 900099 1241722 1241722 "E" CLUB INCOME 900099 621451 621451 TOURNAMENT FEES 900099 518703 518703 YOUTH ON COURSE REVENU 900099 170883 170883 ADVERTISING 900099 72587 72587 48796 48796 2674142 119566 119566 146825 0 146825 146825 146825 74476 17480 30363 44113 44113 OTHER REVENUE 900099 7351 7351 7351 3278694 2601555 72587 317855 35227 35227 32000 32000 185561 185561 418420 418420 9476 9476 32692 32692 41871 41871 12740 12740 7009 7009 12297 12297 61593 1575 60018 20923 20923 24243 24243 38824 38824 69124 44765 24359 13331 13331 17629 17629 TOURNAMENT EXPENSES 411469 411469 JOINT PROGRAM W. MAPGA 368277 368277 "E" CLUB EXPENSES 328554 328554 HANDICAP PROGRAM 156091 156091 196940 196940 2494291 1574898 919393 0 1333243 381787 627865 126921 514276 500944 513578 954533 138350 1345935 48000 48000 2547447 3231199 4217 4966 4217 4966 X 0 0 0 0 2543230 3226233 2543230 3226233 2547447 3231199 784403 -101802 402 0 X 0 0 0 X 365361 151466 171173 163600 286697 1138297 1163427 1287075 1597996 1719229 2601555 8369282 1528788 1438541 1769169 1882829 2888252 9507579 8617 9100 1900 3500 13377 36494 0 8617 9100 1900 3500 13377 36494 9471085 18319 25683 55161 79439 119566 298168 18319 25683 55161 79439 119566 298168 589 16741 39392 58772 40712 156206 160958 292207 415905 552618 81827 1503515 1708654 1773172 2279627 2573658 3130357 11465468 0.82610 0.80290 0.02600 0.02000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 575 575 0 PART II-B, LINE 1: DURING THE YEAR, MSGA PAID DUES TO CLUB MANAGEMENT ASSOCIATION OF AMERICA. A PORTION OF THE DUES WERE USED FOR DIRECT CONTACT WITH LEGISLATORS. 183877 183877 384395 79814 304581 59593 47107 12486 500944 SCHWAB TOTAL STOCK MARKET INDEX (SWTSX) 932553 F T ROWE PRICE CAPITAL AP PRECIATION I (TRAIX) 182805 F VANGUARD TOTAL INTL STOCK INDEX ADM (VTIAX) 230577 F 1345935 JUNIOR GOLF PROGRAMS FUNDRAISER 51300 15300 36000 9401 11070 9061 261 JUNIOR GOLF PROGRAMS AUCTION 20471 2180 18291 409 1 20185 20185 161 91956 17480 74476 9401 11070 9061 831 30363 44113 1 NATIONAL LINKS TRUST 972 OHIO DRIVE SW WASHINGTON DC 20024 842249627 501(C)(3) 14281 0 NATIONAL LINKS TRUST CHAMPIONSHIP 1 0 MSGA ACADEMIC SCHOLARSHIP PROGRAM 11 29500 JUNIOR GOLF ASSISTANCE 3 2500 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 1 1 X X 0 0 0 0 0 0 0 1 0 KELLON NEWLAND EXECUTIVE DIRECTOR 132000 0 19800 0 0 0 4554 0 29207 0 185561 0 0 0 PART I, LINE 1A MSGA PAID FOR A SOCIAL MEMBERSHIP AT COUNTRY CLUB OF MARYLAND. MSGA OWNS THE MEMBERSHIP. THE EXECUTIVE DIRECTOR'S NAME IS ON THE MEMBERSHIP AND THE MEMBERSHIP IS USED FOR BUSINESS RELATED LUNCHES AND GOLF. THIS MEMBERSHIP WAS NOT INCLUDED IN TAXABLE WAGES. PART I, LINE 7 THE EXECUTIVE DIRECTOR RECEIVED A DISCRETIONARY BONUS DURING THE YEAR. 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, AND EMPLOYEE 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 PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER COMPRISE THE COMMITTEE THAT ANNUALLY REVIEWS COMPENSATION PACKAGES. COMPARABILITY DATA FOR THE REVIEW 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.