UNITED STATES GOLF ASSOCIATION

Financials

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.

Address and contacts

Address (IRS master file)

77 LIBERTY CORNER RD, FAR HILLS, NJ 07931-2570

In care of

% CARRIE CARDACE

Principal officer (990 for 2024)

MICHAEL WHAN, 77 LIBERTY CORNER ROAD, LIBERTY CORNER, NJ 07938

Signed the 990

SUSAN PIKITCH, CFO

Phone

(908) 234-2300

Website

WWW.USGA.ORG

Return prepared by

GRANT THORNTON ADVISORS LLC

Mission

THE UNITED STATES GOLF ASSOCIATION CHAMPIONS AND ADVANCES THE GAME OF GOLF. IT SERVES MILLIONS OF GOLFERS AND THOUSANDS OF GOLF COURSES BOTH WITHIN THE UNITED STATES AND AROUND THE WORLD THROUGH PROGRAMS AND SERVICES THAT PROMOTE A THRIVING, WELCOMING AND SUSTAINABLE GAME.

Program accomplishments

• SHOWCASESEE SCHEDULE OSHOWCASE:THE USGA CONDUCTS 15 NATIONAL CHAMPIONSHIPS THAT CELEBRATE ATHLETICISM AT THE HIGHEST LEVEL OF THE GAME FOR BOTH PROFESSIONAL AND AMATEUR PLAYERS AND INSPIRES GOLFERS WORLDWIDE TO PLAY AND ENJOY THE GAME. IT CONDUCTS THE U.S. OPEN, U.S. WOMEN'S OPEN PRESENTED BY ALLY, U.S. SENIOR OPEN, U.S. SENIOR WOMEN'S OPEN CHAMPIONSHIP AND THE U.S. ADAPTIVE OPEN, WHICH ARE OPEN TO PROFESSIONAL AND AMATEUR GOLFERS AROUND THE WORLD. THE USGA ALSO ANNUALLY CONDUCTS 10 NATIONAL AMATEUR CHAMPIONSHIPS AND CONDUCTS AND SUPPORTS SEVERAL INTERNATIONAL COMPETITIONS. THE USGA PROMOTES THE GAME AT ITS HIGHEST LEVEL THROUGH A VARIETY OF DIFFERENT MEANS INCLUDING NATIONAL AND INTERNATIONAL TELEVISION AND RADIO BROADCASTS, AND DIGITAL AND SOCIAL MEDIA PLATFORMS. ADDITIONALLY, THE USGA SUPPORTS TEAMS FOR SEVERAL INTERNATIONAL AMATEUR GOLF CHAMPIONSHIPS, PROVIDING OPPORTUNITIES FOR ATHLETES TO COMPETE IN GLOBAL EVENTS.THE USGA ALSO MAINTAINS THE WORLD'S LARGEST GOLF MUSEUM AND LIBRARY DEDICATED TO THE GAME'S HISTORY AND SERVES AS A STEWARD OF EXTENSIVE HISTORICAL COLLECTIONS, INCLUSIVE OF PRESERVATION AND ACQUISITION OF HISTORIC ARTIFACTS, A RESEARCH CENTER, PHYSICAL AND ONLINE LIBRARY AND EDUCATIONAL PROGRAMS. THESE MUSEUMS - LOCATED IN BOTH NEW JERSEY AND NORTH CAROLINA - ARE OPEN TO THE PUBLIC. WE ALSO MANAGE THE WORLD GOLF HALL OF FAME ON OUR PINEHURST, N.C., CAMPUS ON BEHALF OF THE GAME.
  Expenses $202,127,509 · grants $16,578 · revenue $153,170,768
• ADVANCESEE SCHEDULE OADVANCE:WE ADVANCE THE GAME TO ENABLE A FUTURE THAT IS EVEN BETTER THAN IT IS TODAY. THIS MEANS ENSURING THAT ALL GOLFERS HAVE ACCESS AND FEEL WELCOME. THIS STARTS WITH JUNIORS AND CONTINUES THROUGH A GOLFER'S LIFETIME JOURNEY IN THE GAME. WE'RE PASSIONATELY PURSUING BETTER ON-COURSE PLAYING CONDITIONS THROUGH OUR EXPERT AGRONOMY TEAM, THE USGA GREEN SECTION, WHILE ADVANCING RESEARCH AND SCIENCE TO ENSURE GOLF COURSES ARE ENVIRONMENTALLY AND ECONOMICALLY SUSTAINABLE. THE USGA GREEN SECTION OFFERS PRODUCTS AND SERVICES THAT ADVANCE GOLF FACILITIES, INCLUDING THE DEVELOPMENT OF MEASUREMENT AND DECISION-MAKING TOOLS. COURSE CONSULTING SERVICES OFFERED TO GOLF COURSES PROVIDE EXPERTISE TO FACILITIES THROUGH PROVEN SCIENCE-BACKED AND DATA-DRIVEN BEST PRACTICES. THE GREEN SECTION ALSO PROVIDES EDUCATIONAL RESOURCES THROUGH THE GREEN SECTION RECORD, SPEAKING ENGAGEMENTS, AND CONFERENCES. THE GREEN SECTION ALSO MANAGES THE MIKE DAVIS PROGRAM FOR ADVANCING GOLF COURSE MANAGEMENT, PROVIDING GRANTS ANNUALLY TO UNIVERSITIES AND RESEARCHERS THAT ADVANCE TURFGRASS SCIENCE, REDUCE RESOURCE CONSUMPTION AND FOSTER INNOVATION RELATED TO GOLF COURSE MAINTENANCE. THE USGA DELIVERS ON ITS MISSION TO CHAMPION AND ADVANCE THE GAME THROUGH VARIOUS EFFORTS TO FOSTER A WELCOMING GAME FOR ALL. SEVERAL PROGRAMS AND INVESTMENTS HAVE FUELED THIS WORK - FROM JUNIOR GOLF PROGRAMS TO CAREER PROGRAMS, EDUCATION AND DEVELOPMENT OF EMPLOYEE RESOURCE GROUPS. THE USGA'S PJ BOATWRIGHT PROGRAM HAS OPENED MORE THAN 180 PAID INTERNSHIPS IN THE GAME OF GOLF ANNUALLY, PROVIDING IN-DEPTH WORK EXPERIENCES, AND HAVE INITIATED GRANTS PROGRAMS FOR FIRST TEE AND LPGA/USGA GIRLS GOLF LOCAL CHAPTER GRANTS. THE USGA CONDUCTS A 10-DAY IMMERSIVE PATHWAYS INTERNSHIP EXPERIENCE DURING U.S. OPEN WEEK TO PROVIDE COLLEGIATE AND GRADUATE STUDENTS AN OPPORTUNITY TO EXPLORE THE MANY CAREER PATHWAYS AVAILABLE IN GOLF. THE USGA IS ALSO ONE OF THE PRIMARY FUNDING SOURCES FOR MAKE GOLF YOUR THING, A COLLABORATIVE PROGRAM AMONG GOLF'S LEADING ORGANIZATIONS TO OPEN MORE WAYS FOR BUSINESS, CAREER AND PLAYING OPPORTUNITIES IN GOLF. THE WORLD HANDICAP SYSTEM, GOVERNED BY THE USGA IN THE U.S., LIKEWISE DELIVERS TOOLS AND TECHNOLOGY TO HELP GOLFERS OF ANY ABILITY TO PLAY ON AN EQUITABLE BASIS WITH EACH OTHER AND TRACK PROGRESS. CHAMPIONSHIP QUALIFIERS AND GLOBAL COMPETITIONS HAVE ALSO BEEN FUNDED BY THE USGA IN COMMUNITIES THROUGHOUT LATIN AMERICA, CENTRAL AMERICA, MEXICO AND ASIAN COMMUNITIES TO INSPIRE MORE PEOPLE TO PLAY. RULES EDUCATION AND TRAINING HAS BEEN TRANSLATED INTO MULTIPLE LANGUAGES.EACH YEAR, THE USGA INVESTS IN A VARIETY OF PROGRAMS AND SERVICES THAT BENEFIT ALL GOLFERS TO BOTH WELCOME AND GROW THE GAME. THE USGA SUPPORTS GRASSROOTS GOLF PROGRAMS FOR JUNIORS, INCLUDING FIRST TEE, LPGA*USGA GIRLS GOLF AND DRIVE CHIP & PUTT, WHICH TOGETHER PROVIDE ACCESS TO THE GAME FOR HUNDREDS OF THOUSANDS OF JUNIORS ANNUALLY.
  Expenses $26,587,291 · grants $8,507,518 · revenue $6,321,138
• UNIFYSEE SCHEDULE OUNIFY: GHIN & REGIONAL AFFAIRSTHE USGA PROVIDES SERVICES AND OPPORTUNITIES TO MORE DEEPLY ENGAGE GOLFERS IN THE GAME. IT MAINTAINS A ROBUST TECHNOLOGY PLATFORM THAT CALCULATES A HANDICAP INDEX FOR ANY GOLFER IN THE UNITED STATES WHO WISHES TO MEASURE THEIR GOLF ABILITY OR PLAY A FAIR GAME THROUGH A GOLF ASSOCIATION OR CLUB. MILLIONS OF GOLFERS, AS WELL AS GOLF ADMINISTRATORS, SOME INTERNATIONAL GOLFERS IF THEIR FEDERATION IS A CUSTOMER OF THIS USGA SERVICE AND THOSE WHO CONDUCT EVENTS, USE THIS SYSTEM DAILY TO CONNECT WITH THE GOLF COMMUNITY. THIS PLATFORM DELIVERS SERVICES THROUGH TOOLS SUCH AS APPLICATIONS AND ONLINE PROGRAMS TO PROMOTE ACCESSIBILITY AND WELCOME MORE PEOPLE TO GOLF REGARDLESS OF ABILITY. THROUGH ITS GOLF HANDICAP AND INFORMATION NETWORK (GHIN), GOLF ASSOCIATIONS DOMESTICALLY AND INTERNATIONALLY DELIVER A RELIABLE HANDICAP INDEX TO MILLIONS OF GOLFERS.
  Expenses $15,316,786 · grants $141,417 · revenue $13,152,196
• GOVERN: RULES, EQUIPMENT STANDARD, WAGRWE GOVERN WITH A FOCUS ON THE BEST INTERESTS OF THE GAME LONG-TERM, WITHOUT BIAS, PROVIDING A STRONG FRAMEWORK ON WHICH THE GAME CAN BE PLAYED BY ALL. WE GOVERN THE GAME THROUGH A CLEARLY DEFINED SET OF PLAYING, AMATEUR STATUS, HANDICAPPING AND EQUIPMENT RULES TO PROMOTE AND ENSURE FAIR PLAY. TRANSPARENCY, INCLUSION AND EDUCATION ARE IMPORTANT TENETS OF OUR GOVERNANCE ROLE. THE USGA'S ROLE AS A GOVERNING BODY IS SHARED GLOBALLY WITH THE R&A, AND INCLUDES WRITING AND INTERPRETING THESE RULES, AS WELL AS PROVIDING EDUCATION ASSETS FOR GOLFERS, GOLF ADMINISTRATORS AND GOLF FEDERATIONS. INCLUDED IN THIS FUNCTION IS DELIVERY OF BOTH PRINTED AND DIGITAL LEARNING TOOLS, SEMINARS, AND THE TRAINING OF THOUSANDS OF RULES OFFICIALS THROUGH A SINGULAR TESTING PROCESS. THE USGA MAINTAINS ONE OF TWO GOLF EQUIPMENT TESTING FACILITIES IN THE WORLD TO ENSURE GLOBAL CONFORMANCE AND PROMOTE A FAIR AND EQUITABLE GAME FOR ALL. IN ITS GOVERNANCE ROLE, THE USGA ALSO CONDUCTS RESEARCH AND APPLIES SCIENCE TO ENSURE THE INTEGRITY OF THE SPORT WHILE PROMOTING INNOVATION.OTHER SERVICES THE USGA ENGAGES WITH MEMBERS WHOSE FINANCIAL SUPPORT HELPS FUEL MANY OF ITS PROGRAMS, AND OFFER BENEFITS TO THEM INCLUDING EDUCATION OPPORTUNITIES, GOLF EVENT ACCESS, AND OTHERS. THROUGH ITS 57 ALLIED GOLF ASSOCIATIONS IN EVERY U.S. STATE AND PUERTO RICO, THE USGA ALSO HAS A NETWORK THAT PROVIDES SERVICES LOCALLY TO EVERY GOLF COMMUNITY IN AMERICA. THIS NETWORK DELIVERS KEY USGA SERVICES SUCH AS THE ADMINISTRATION OF GOLF HANDICAPPING, RULES EDUCATION, EVENT DEVELOPMENT AND PROGRAMS THAT WELCOME GOLFERS TO PLAY. USGA REGIONAL AFFAIRS OFFICES SUPPORT THESE NETWORKS WHILE ENGAGING VOLUNTEERS TO SERVE THE GAME.
  Expenses $6,131,573 · grants $153,332 · revenue $4,604,693

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.

IRS record

EIN

13-1427105

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

1974

Accounting year ends

December

Files

Form 990 or 990-EZ

Category (NTEE)

Recreation and sports (N6A0)

Assets (IRS master file)

$806,058,075

Income (IRS master file)

$862,299,008

Filing history

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 13-1427105).

Questions about UNITED STATES GOLF ASSOCIATION

What is the EIN of UNITED STATES GOLF ASSOCIATION?

The employer identification number (EIN) of UNITED STATES GOLF ASSOCIATION is 13-1427105.

Is UNITED STATES GOLF ASSOCIATION tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.

Are donations to UNITED STATES GOLF ASSOCIATION tax-deductible?

Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).

Which annual return does UNITED STATES GOLF ASSOCIATION 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 UNITED STATES GOLF ASSOCIATION 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 UNITED STATES GOLF ASSOCIATION 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 UNITED STATES GOLF ASSOCIATION?

The 990 for the year ended December 31, 2024 names MICHAEL WHAN.

Who are the officers and directors of UNITED STATES GOLF ASSOCIATION?

The 990 for the year ended December 31, 2024 lists 31 people; 12 received compensation from the organization, the highest $2,898,388 (MIKE WHAN, CEO).

How much revenue does UNITED STATES GOLF ASSOCIATION have?

On its 990 for the year ended December 31, 2024 it reported revenue of $296,589,418, expenses of $304,253,877 and total assets of $806,058,075 at year end.

Other nonprofits in FAR HILLS

• FAR HILLS COUNTRY DAY SCHOOL
  EIN 22-1489901 · last filed 990 for 2025
• NEW JERSEY CONSERVATION FOUNDATION
  EIN 22-6065456 · last filed 990 for 2024
• FAR HILLS RACE MEETING ASSOCIATION INC
  EIN 22-2529715 · last filed 990 for 2024
• BWD AND SJD FAMILY FOUNDATION
  EIN 88-4422822 · last filed 990-PF for 2024
• AFRICAN PEOPLE & WILDLIFE FUND INC
  EIN 20-3153855 · last filed 990 for 2025
• RYAN FAMILY FOUNDATION INC
  EIN 85-3715410 · last filed 990-PF for 2025
• SOMERSET LAKE & GAME CLUB
  EIN 22-1407427 · last filed 990 for 2026
• SUNNY PASTURES EQUINE FARM INC
  EIN 47-2740837 · last filed 990-PF for 2024

All nonprofits in FAR HILLS · New Jersey · Recreation and sports