Nonprofit · EIN 04-2487562
MASSACHUSETTS GOLF ASSOCIATION INC
Tax-exempt · NORTON, MA 02766
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $9,187,318 | $7,982,196 | $1,205,122 | $17,632,721 | $672,658 | $16,960,063 |
| December 31, 2023 | 990 | $7,364,037 | $7,104,617 | $259,420 | $16,443,251 | $601,381 | $15,841,870 |
| December 31, 2022 | 990 (amended) | $8,402,976 | $6,879,881 | $1,523,095 | $15,184,913 | $199,944 | $14,984,969 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,069,408
- Program service revenue
- $6,633,874
- Investment income
- $1,315,645
- Royalties
- $72,542
- Net rental income
- $55,000
- Net gain from sales of assets
- $1,014,016
- Net income from fundraising events
- -$14,658
- Net income from sales of inventory
- $36,236
- Other revenue
- $168,391
Expenses
- Grants and similar amounts paid
- $54,492
- Compensation of officers, directors and key employees
- $461,682
- Other salaries and wages
- $2,353,755
- Salaries, compensation and benefits (total)
- $3,448,451
- Professional fundraising fees
- $0
- Legal fees
- $67,805
- Accounting fees
- $152,698
- Occupancy
- $241,075
- Travel
- $70,434
- Depreciation
- $291,664
- Program services (functional)
- $7,196,944
- Management and general (functional)
- $676,491
- Fundraising (functional)
- $108,761
Balance sheet and other
- Total assets, start of year
- $16,443,251
- Total assets, end of year
- $17,632,721
- Total liabilities, end of year
- $672,658
- Net assets, end of year
- $16,960,063
- Land, buildings and equipment
- $4,922,778
- Publicly traded securities
- $11,325,667
- Net assets without donor restrictions
- $16,702,063
- Net assets with donor restrictions
- $258,000
- Gross unrelated business income
- $12,384
- Gross receipts
- $15,759,867
- Employees
- 91
- Volunteers
- 290
- Year formed
- 1971
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JESSE E MENACHEM | EXECUTIVE DIRECTOR/CEO Trustee or director, Officer | 40 | $314,936 | $40,119 |
| MARK GAGNE | SR. DIR. OF MEMBER SERVICES Highest-paid employee | 40 | $132,771 | $4,911 |
| KEVIN ELDRIDGE | SR. DIR. OF RULES & COMPETITIONS Highest-paid employee | 40 | $115,550 | $5,139 |
| STEPHEN HANJACK | DIR. OF MARKETING & COMMUNICATIONS Highest-paid employee | 40 | $109,393 | $6,187 |
| DAVID LEVENSON | DIRECTOR OF FINANCE, AS OF 7/29/24 Officer | 40 | $65,571 | $205 |
| KAY KOWALCYZK | DIRECTOR OF FINANCE, THRU 5/2/24 Officer | 40 | $40,851 | $0 |
| MEGAN T BEARCE | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| JOANNE T GAGNON | 1ST VICE PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| JOSEPH E MAHONEY JR | 2ND VICE PRESIDENT AND TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| SCOTT C BAKER | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| EDUARDO E CORDEIRO | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JOHN CROOK | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| CHELSEA L CURTIS | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MORRIS DAVENPORT | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| DENISE A EDDY | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MACE FOEHL | DIRECTOR Trustee or director | 0.5 | $0 |
| SARAH C FORBES | DIRECTOR Trustee or director | 0.5 | $0 |
| DAVID FREM | DIRECTOR Trustee or director | 0.5 | $0 |
| PETER T FRODIGH | DIRECTOR Trustee or director | 0.5 | $0 |
| WILLIAM O JENKS | DIRECTOR Trustee or director | 0.5 | $0 |
| PETER CARO | GENERAL COUNSEL Officer | 0.5 | $0 |
990 for the year ended December 31, 2023: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JESSE E MENACHEM | EXECUTIVE DIRECTOR Officer | 40 | $295,372 | $35,257 |
| CATHERINE CARMIGNANI | ASSISTANT EXECUTIVE DIRECTOR Highest-paid employee | 40 | $146,556 | $5,486 |
| MARK GAGNE | DIRECTOR OF MEMBER SERVICES Highest-paid employee | 40 | $123,820 | $4,634 |
| KEVIN ELDRIDGE | DIRECTOR OF CHAMPONSHIPS Highest-paid employee | 40 | $109,914 | $5,058 |
| KAY KOWALCYZK | DIRECTOR OF FINANCE, AS OF APR. 2023 Officer | 40 | $74,231 | $80 |
| JAMES HAYNES | DIRECTOR OF FINANCE, THRU FEB. 2023 Officer | 40 | $15,522 | $2,649 |
| MEGAN T BEARCE | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| JOANNE T GAGNON | 1ST VICE PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| JOSEPH E MAHONEY JR | 2ND VICE PRESIDENT AND TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| SCOTT C BAKER | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| EDUARDO E CORDEIRO | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JOHN CROOK | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| HENRY ST CYR | DIRECTOR, THRU OCT. 2023 Trustee or director | 0.5 | $0 | $0 |
| CHELSEA L CURTIS | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MORRIS DAVENPORT | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| SALLY DEGAN | DIRECTOR, THRU OCT. 2023 Trustee or director | 0.5 | $0 | $0 |
| DENISE A EDDY | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| SARAH C FORBES | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MACE FOEHL | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| DAVID FREM | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| PETER T FRODIGH | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| WILLIAM O JENKS | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| ALAN G MACDONALD | DIRECTOR, THRU OCT. 2023 Trustee or director | 0.5 | $0 | $0 |
| PETER CARO | GENERAL COUNSEL Officer | 0.5 | $0 | $0 |
990 for the year ended December 31, 2022: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JESSE E MENACHEM | EXECUTIVE DIRECTOR Officer | 40 | $333,058 | $38,063 |
| JAMES HAYNES | DIRECTOR OF FINANCE Officer | 40 | $104,828 | $24,882 |
| KEVIN ELDRIDGE | DIRECTOR OF CHAMPONSHIPS Highest-paid employee | 40 | $106,684 | $16,333 |
| CATHERINE CARMIGNANI | ASSISTANT EXECUTIVE DIRECTOR Highest-paid employee | 40 | $118,262 | $4,614 |
| MARK GAGNE | DIRECTOR OF MEMBER SERVICES Highest-paid employee | 40 | $114,256 | $4,128 |
| ALAN G MACDONALD | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| MEGAN T BEARCE | VICE PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| JOSEPH E MAHONEY JR | TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| SCOTT C BAKER | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| EDUARDO E CORDEIRO | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JOHN CROOK | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| HENRY ST CYR | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| CHELSEA L CURTIS | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| SALLY DEGAN | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| DENISE A EDDY | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| SARAH C FORBES | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| PETER T FRODIGH | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JOANNE T GAGNON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| WILLIAM O JENKS | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| PETER CARO | GENERAL COUNSEL Officer | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 300 ARNOLD PALMER BLVD, NORTON, MA 02766-1365
- Principal officer (990 for 2024)
- JESSE MENACHEM, 300 ARNOLD PALMER BLVD, NORTON, MA 02766
- Signed the 990
- JESSE MENACHEM, EXECUTIVE DIRECTOR/CEO
- Phone
- (774) 430-9100
- Website
- WWW.MASSGOLF.ORG
- Return prepared by
- PKF O'CONNOR DAVIES ADVISORY LLC
Mission
TO PROMOTE AND PRESERVE THE INTEGRITY AND VALUES OF GOLF THROUGHOUT THE COMMONWEALTH OF MASSACHUSETTS.
Program accomplishments
- GOLF EVENT REGISTRATION FEES - EVERY YEAR, THOUSANDS OF MASSACHUSETTS GOLFERS OF ALL ABILITIES COMPETE IN VARYING EVENTS RANGING FROM STATE CHAMPIONSHIPS, MEMBER TOURNAMENTS, AND USGA REGIONAL QUALIFYING EVENTS. THE PROCEEDS FROM THESE EVENTS HELP SUPPORT THE ORGANIZATION IN ITS EXEMPT PURPOSE TO PROVIDE EDUCATION AND CONTINUE TO PROMOTE THE SPORT OF GOLF IN THE STATE OF MASSACHUSETTS.Expenses $2,980,902 · revenue $1,507,747
- GOLF FEES AND RELATED/JUNIOR GOLF PROGRAM - NEW WADING RIVER COUNTRY CLUB, LLC/DBA THE LINKS AT MASS GOLF SERVES AS A PERMANENT GOLF EDUCATION CENTER FOR MASSACHUSETTS THAT PROVIDES ACCESS FOR MANY YOUTH-BASED COMMUNITY PROGRAMS WITH THE GOAL OF POSITIVELY AFFECTING THE LIVES OF UNDERPRIVILEGED CHILDREN THROUGHOUT THE STATE.THE LINKS IS THE HOME BASE FOR THE MASSACHUSETTS CHAPTER OF THE NATIONALLY ACCLAIMED THE FIRST TEE PROGRAM. A SERIES OF DAY AND WEEKLONG CLINICS ARE HOSTED FOR VARIOUS YOUTH AND COMMUNITY GROUPS AT THE CLUB THROUGHOUT THE SUMMER MONTHS. IN ADDITION, THE FIRST TEE OF MASSACHUSETTS RUNS SATELLITE FACILITIES DURING THE SUMMER MONTHS IN THE FOLLOWING CITIES WITHIN MASSACHUSETTS; SPRINGFIELD, HYANNIS, BOSTON, NATICK AND BROCKTON. THE COURSE AT THE LINKS IS OPEN TO THE PUBLIC YEAR-ROUND - WEATHER PERMITTING - AND PROVIDES AFFORDABLE GOLF ACCESS FOR ALL INDIVIDUALS INCLUDING JUNIORS, SENIORS AND WOMEN.Expenses $1,810,892 · revenue $302,799
- HANDICAPPING SERVICE - THE MGA PROVIDES ACCURATE AND TIMELY HANDICAP INDEXES FOR ROUGHLY 135,000 GOLFERS IN MASSACHUSETTS AND UPHOLDS THE INTEGRITY OF THE USGA HANDICAP SYSTEM. MAINTAINING A HANDICAP INDEX ALLOWS GOLFERS OF VARYING SKILL LEVELS TO COMPETE ON AN EQUITABLE BASIS.Expenses $1,374,271 · revenue $4,656,010
- MISCELLANEOUS - COURSE RATING, MEASURING AND MARKING - THE MGA RATES COURSES FOR MEN AND WOMEN IN ACCORDANCE WITH THE USGA COURSE & SLOPE RATING SYSTEM. PRECISE RATINGS ARE PROVIDED FOR EACH SET OF TEES SO THAT GOLFERS CAN ENJOY THE BENEFITS OF AN ACCURATE AND EQUITABLE HANDICAP SYSTEM. THE MGA ALSO ACCURATELY MEASURES COURSES TO ENSURE PRECISE RATINGS. ADDITIONALLY, THE MGA ASSISTS ITS CLUBS IN PROPERLY MARKING AND DEFINING THEIR GOLF COURSES (I.E. WATER HAZARDS, OUT OF BOUNDS, BALL DROPS, ETC.) FOR EITHER COMPETITIVE OR RECREATIONAL PLAY SO THAT MEMBERS CAN BECOME ACCUSTOMED TO PLAYING UNDER THE RULES OF GOLF. THESE PROGRAMS ARE PROVIDED AS A COMPLIMENTARY SERVICE TO GOLF CLUBS.EDUCATIONAL SEMINARS - THE MGA CONDUCTS EDUCATIONAL SEMINARS ON A MYRIAD OF TOPICS INCLUDING THE RULES OF GOLF, ETIQUETTE, HANDICAP SYSTEM, TOURNAMENT PAIRING PROGRAMS AND COURSE RATING.USGA LIAISON - THE MGA ASSISTS THE USGA WITH NATIONAL ISSUES AFFECTING AMATEUR GOLF, PROCESSES AMATEUR STATUS REINSTATEMENT APPLICATIONS, CONDUCTS QUALIFYING ROUNDS FOR USGA CHAMPIONSHIPS AND UPHOLDS THE INTEGRITY OF THE USGA HANDICAP SYSTEM. THE USGA RELIES HEAVILY ON STATE AND REGIONAL GOLF ASSOCIATIONS TO COORDINATE ITS PROGRAMS AND ACCOMPLISH ITS OBJECTIVES.RENTALS - THE MGA PROVIDES VARIOUS UNAFFILIATED GOLF RELATED TAX-EXEMPT ORGANIZATIONS WITH OFFICE SPACE IN THE ASSOCIATION'S PROPERTY - THE GOLF HOUSE - AT LESS THAN FAIR RENTAL VALUE. TWO ORGANIZATIONS, OCCUPYING APPROXIMATELY 25% OF THE OFFICE SPACE IN THE GOLF HOUSE, PAY RENTS IN ACCORDANCE WITH THEIR LEASES, RESPECTIVELY.Expenses $1,030,879 · grants $54,492 · revenue $203,554
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 04-2487562
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1990
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $17,632,721
- Income (IRS master file)
- $15,759,867
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $9,187,318 | $7,982,196 | $17,632,721 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $7,364,037 | $7,104,617 | $16,443,251 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $8,402,976 | $6,879,881 | $15,184,913 | XML |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-2487562).
Questions about MASSACHUSETTS GOLF ASSOCIATION INC
- What is the EIN of MASSACHUSETTS GOLF ASSOCIATION INC?
- The employer identification number (EIN) of MASSACHUSETTS GOLF ASSOCIATION INC is 04-2487562.
- Is MASSACHUSETTS GOLF ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
- Are donations to MASSACHUSETTS GOLF ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MASSACHUSETTS GOLF ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MASSACHUSETTS GOLF ASSOCIATION INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MASSACHUSETTS GOLF ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of MASSACHUSETTS GOLF ASSOCIATION INC?
- The 990 for the year ended December 31, 2024 names JESSE MENACHEM.
- Who are the officers and directors of MASSACHUSETTS GOLF ASSOCIATION INC?
- The 990 for the year ended December 31, 2024 lists 21 people; 6 received compensation from the organization, the highest $314,936 (JESSE E MENACHEM, EXECUTIVE DIRECTOR/CEO).
- How much revenue does MASSACHUSETTS GOLF ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $9,187,318, expenses of $7,982,196 and total assets of $17,632,721 at year end.
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