Massachusetts Golf Association Inc

“The organization has members that include golf clubs located in or with a substantial connection to the commonwealth of massachusetts.”

“The governing body is elected by the members at their annual meeting, from a slate of candidates presented by the governance committee.”

“The decision to amend the organization's bylaws is subject to 2/3 vote of the members of the organization.”

“The form 990 is prepared by an independent certified public accounting firm. A copy of the form 990 is reviewed by the executive director, director of finance, and treasurer of the board prior to filing.”

“Annually each disqualified person and staff member must sign a statement that they have read and agreed to the policy as well as disclose any conflicts of interest. The organization also performs periodic reviews to ensure compliance with the policy. Any disqualified person who has an interest in a related party transaction must disclose in good faith to the executive committee of the board the material facts concerning such interest. Individuals with such relationships must not be present during, or participate in, any board or board committee deliberations or vote on any matters giving rise to the conflict, or potential conflict, of interest, including, but not limited to, matters directly pertaining to the business to be transacted with the identified person or organization or on issues that may result in any benefit inuring to the identified person or organization. The existence of all such conflicts of interest and their resolution, as well as any issues relating to them, shall be fully documented in the organization's records, including the minutes of any meeting at which the conflict was discussed or voted on. Any and all documentation deemed necessary and appropriate by the board for the sufficient evaluation and resolution of the conflict or potential conflict shall be submitted to the board.”

“The organization has a compensation committee which is responsible for determining the compensation of the executive director. The committee uses forms 990 from similar organizations as comparable data during their review process. The compensation is approved by the committee and contemporaneously documented. The process last occurred in 2024.”

“The organization makes its governing documents and financial statements available to the public upon request.”

“The organization contracted with a professional employer organization (peo) for services, including but not limited to, payroll, timekeeping, employee benefits, hr administration and workforce regulatory compliance needs. As the employer of record for tax purposes, forms w-2 and w-3 are issued by the peo and filed under the peo's federal ein. In this co-employment arrangement, the organization is the common law employer and, accordingly, compensation is reported on form 990, part vii, section a and part ix, lines 5-10.”

“The board of directors are responsible for oversight of the audit and selection of the independent accounting firm.”