Civic Intelligence

Golf Course Superintendents Association of America

990 • Fiscal year 2017 • EIN 59-0874226

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

1421 Research Park DriveLawrence, KS 66049

(785) 841-2240

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

69th percentile

0.48x

Higher debt load relative to assets than 69% of similar nonprofits.

2017 filings • 501(c)6 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

66th percentile

0.58x

Higher debt load relative to revenue than 66% of similar nonprofits.

2017 filings • 501(c)6 • $25M-$50M nonprofits • Source year 2017

Net Margin

81st percentile

19%

Higher net margin than 81% of similar nonprofits.

2017 filings • 501(c)6 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$505,041

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2017 filings • 501(c)6 • $25M-$50M nonprofits • Source year 2017

Asset Growth

33rd percentile

4.5%

Faster asset growth than 33% of similar nonprofits.

2017 filings • 501(c)6 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

88th percentile

32%

Faster revenue growth than 88% of similar nonprofits.

2017 filings • 501(c)6 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Up

$21,744,209

Up $939,197 (+4.5%) from 2016

Net Assets

Up

$11,205,065

Up $1,138,737 (+11%) from 2016

Liabilities

Down

$10,539,144

Down $199,540 (-1.9%) from 2016

Revenue

Up

$18,234,417

Up $4,423,649 (+32%) from 2016

Expenses

Up

$14,798,091

Up $422,931 (+2.9%) from 2016

Net Income

Up

$3,436,326

Up $4,000,718 (+709%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $19,119,637Liabilities 2010: $7,622,172Net Assets 2010: $11,497,4652010Assets 2011: $18,587,499Liabilities 2011: $7,575,755Net Assets 2011: $11,011,7442011Assets 2012: $19,557,822Liabilities 2012: $8,550,415Net Assets 2012: $11,007,4072012Assets 2013: $21,962,998Liabilities 2013: $10,690,023Net Assets 2013: $11,272,9752013Assets 2014: $21,551,328Liabilities 2014: $10,504,377Net Assets 2014: $11,046,9512014Assets 2015: $21,359,824Liabilities 2015: $10,937,001Net Assets 2015: $10,422,8232015Assets 2016: $20,805,012Liabilities 2016: $10,738,684Net Assets 2016: $10,066,3282016Assets 2017: $21,744,209Liabilities 2017: $10,539,144Net Assets 2017: $11,205,0652017Assets 2018: $20,439,427Liabilities 2018: $10,317,185Net Assets 2018: $10,122,2422018Assets 2019: $21,244,230Liabilities 2019: $10,194,091Net Assets 2019: $11,050,1392019Assets 2020: $19,682,039Liabilities 2020: $6,819,486Net Assets 2020: $12,862,5532020Assets 2021: $22,593,776Liabilities 2021: $10,198,216Net Assets 2021: $12,395,5602021Assets 2022: $21,166,957Liabilities 2022: $13,043,721Net Assets 2022: $8,123,2362022Assets 2023: $21,314,965Liabilities 2023: $12,443,625Net Assets 2023: $8,871,3402023Assets 2024: $23,034,465Liabilities 2024: $12,748,609Net Assets 2024: $10,285,8562024

Highlighted filing

2017

Assets$21,744,209
Liabilities$10,539,144
Net Assets$11,205,065

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$10M$0-$10MExpenses 2010: $13,854,9942010Expenses 2011: $12,518,0342011Expenses 2012: $12,547,8672012Revenue 2013: $12,090,072Expenses 2013: $12,628,900Net Income 2013: -$538,8282013Revenue 2014: $13,100,929Expenses 2014: $13,446,214Net Income 2014: -$345,2852014Revenue 2015: $13,341,874Expenses 2015: $13,855,544Net Income 2015: -$513,6702015Revenue 2016: $13,810,768Expenses 2016: $14,375,160Net Income 2016: -$564,3922016Revenue 2017: $18,234,417Expenses 2017: $14,798,091Net Income 2017: $3,436,3262017Revenue 2018: $14,682,033Expenses 2018: $14,870,234Net Income 2018: -$188,2012018Revenue 2019: $14,777,720Expenses 2019: $15,154,611Net Income 2019: -$376,8912019Revenue 2020: $14,708,365Expenses 2020: $13,802,596Net Income 2020: $905,7692020Revenue 2021: $9,869,221Expenses 2021: $11,482,662Net Income 2021: -$1,613,4412021Revenue 2022: $12,509,656Expenses 2022: $15,103,591Net Income 2022: -$2,593,9352022Revenue 2023: $16,322,355Expenses 2023: $16,228,639Net Income 2023: $93,7162023Revenue 2024: $17,811,008Expenses 2024: $16,950,537Net Income 2024: $860,4712024

Highlighted filing

2017

Revenue$18,234,417
Expenses$14,798,091
Net Income$3,436,326
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$28,473,613
Mission and Program Overview

Mission

Gcsaa is dedicated to serving its members, advancing their profession and enhancing the enjoyment, growth and vitality of the game of golf.

To provide services to its members in the field of golf course management through conferences & shows, communications, education, tournaments and government relations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,725,398$8,162,288▲ $1,436,890
Land, Buildings, and Equipment, Net$7,304,988$6,540,982▼ $764,006
Other Notes and Loans Receivable, Net$3,734,960$3,706,046▼ $28,914
Savings and Temporary Cash Investments$1,231,072$1,498,134▲ $267,062
Accounts Receivable$592,496$936,750▲ $344,254
Prepaid Expenses and Deferred Charges$1,163,991$849,562▼ $314,429
Investments Other Securities$42,500$42,500→ $0
Inventories for Sale or Use$9,607$7,647▼ $1,960
Cash and Non-Interest-Bearing Accounts-$300-
Total Assets$20,805,012$21,744,209▲ $939,197
Liabilities
Deferred Revenue$8,257,548$8,418,467▲ $160,919
Mortgage Notes Payable Secured by Investment Property$1,318,764$1,068,455▼ $250,309
Accounts Payable and Accrued Expenses$1,162,372$1,052,222▼ $110,150
Total Liabilities$10,738,684$10,539,144▼ $199,540
Net Assets / Fund Balance
Unrestricted Net Assets$10,066,328$11,205,065▲ $1,138,737
Total Net Assets Fund Balance$10,066,328$11,205,065▲ $1,138,737
Total Liabilities and Net Assets / Fund Balance$20,805,012$21,744,209▲ $939,197

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,022,691$5,468,552$9,491,243
Other Land Buildings$1,375,227$2,863,073$4,238,300
Equipment$545,310$1,329,934$1,875,244
Land$597,754-$597,754
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
J Rhett EvansCEOFT$446,473$58,568$505,041
Cameron OuryCFOFT$181,518$52,127$233,645
Jd DockstaderCOOFT$160,100$72,987$233,087
Robert HellandDirector, Gov. & Federal AffairsFT$180,678$21,506$202,184
Eileen BangalanSr. Director, Business StrategyFT$114,508$12,654$127,162
Shelia FinneySr. Dir., Member ProgramsFT$105,220$8,548$113,768
Shari KoehlerDirector EducationFT$101,850$5,316$107,166
Rafael Barajas CgcsSecretary/treasurer-$5,285-$5,285
Peter J Grass CgcsPast President-$4,580-$4,580
John R Fulling Jr CgcsDirector-$4,118-$4,118
Mark F Jordan CgcsDirector-$3,968-$3,968
William H Maynard CgcsPresident-$3,860-$3,860
Kevin P Breen CgcsDirector-$3,772-$3,772
Kevin P SundermanDirector-$2,683-$2,683
Darren J Davis CgcsVice - President-$2,621-$2,621
John R WalkerDirector (partial Year)-$1,556-$1,556
Keith a Ihms CgcsDirector (partial Year)-$704-$704
Revenue and Support

Revenue Composition

Contributions and Grants
$914,500
Program Service Revenue
$13,408,074
Investment Income
$3,751,739
Other Revenue
$160,104
Change in Net Assets
$3,436,326
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,961,450
Salaries, Compensation, and Employee Benefits$5,748,105
Grants and Similar Amounts Paid$88,536
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$3,968,192
Conferences and Meetings---$3,643,118
Current Officers, Directors, Trustees, and Key Employees---$1,004,920
Depreciation Depletion---$832,508
Travel---$811,596
Information Technology---$700,306
Office Expenses---$462,321
Advertising---$379,446
Payroll Taxes---$349,676
Insurance---$316,527
Other Employee Benefits---$284,087
All Other Expenses---$190,483
Fees for Services Other---$176,614
Pension Plan Contributions---$141,230
Other Expenses---$104,661
Occupancy---$86,793
Grants to Domestic Orgs---$79,616
Fees for Services Legal---$51,775
Fees for Services Accounting---$30,957
Interest---$18,100
Grants to Domestic Individuals---$8,920
Fees for Services Lobbying---$2,725
Total Functional Expenses$0$0$0$14,798,091
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Environmental Institute for GolfLawrence, KS501(c)(3)Turf Grass Research$60,000
Environmental Institute for GolfLawrence, KS501(c)(3)Disaster Relief$19,616
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$27,823
Total Nondeductible Lobbying and Political Cost$27,823
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
---No$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Peter j grass, william h maynard, darren j davis, rafael barajas, john r fulling, mark f jordan, kevin p breen, john walker, kevin sunderman, and keith ihms served on the board of directors for both gcsaa and gcsaa communications, inc. J rhett evans, j.d. Dockstader and cameron e oury served as officers for both gcsaa and gcsaa communications inc.

Form 990, Part VI, Section A, Line 6

Class a golf course superintendent (a) to qualify for class a membership, an applicant shall have, at the time of application for membership, at least three (3) years of experience as a golf course superintendent, be employed in such capacity and comply with all additional qualifications adopted by the membership. Class b golf course superintendent (b) to qualify for class b membership, an applicant shall, at the time of application, be employed as a golf course superintendent and not meet the additional qualifications for class a membership. Class b members shall have all the privileges of the association, except that of holding office. Class b was changed from sm (superintendent member) at the annual meeting in orlando in february 2017. International superintendent member (ism) to qualify for international superintendent membership, an applicant shall be employed outside of the united states as a superintendent or head greenkeeper and be a member of his/her own international association at the time of application for membership. International superintendent members shall have all the privileges of the association, except those of voting and holding office. Services and benefits provided to international superintendent members are outlined in the standing rules for membership. Assistant golf course superintendent (class c) to qualify for assistant superintendent membership, an applicant shall be, at the time of application for membership, an assistant to a golf course superintendent, and shall be presently employed in such a capacity. Class c members shall have all the privileges of the association, except those of voting and holding office. Life member (class aa) to qualify for life membership, one must have retired as a golf course superintendent or assistant golf course superintendent and have been a golf course superintendent or assistant golf course superintendent member of gcsaa for 25 years of which a minimum of 20 years has been as a golf course superintendent. A life member shall have all the rights and privileges of the association except that of holding office. Class a - retired to qualify for class a - retired status, one must not be currently employed as a golf course superintendent and have a minimum of five years of service as a class a golf course superintendent member. The years of service as a gcsaa member when combined with the member's age must equal or exceed 75 years. This member shall have all the privileges of the association afforded that classification, with the exception of holding office. Affiliate (af) to qualify for affiliate membership, an applicant must be an individual, business firm or governmental body interested in golf course management and/or in the growing or production of fine turfgrass, either individually or through employment by, or other affiliation with, a company, proprietorship or association, and who does not qualify for membership in another class. Affiliate members shall have such privileges of the association as the board of directors may specify by standing rules, except those of voting and holding office. Equipment manager (em) to qualify for equipment manager membership; an applicant shall be employed as an equipment manager, assistant equipment manager or mechanic/technician within the golf industry and shall have such rights of the association as the board of directors may specify by standing rules, except those of voting and holding office. Associate member (as) to qualify for associate membership, an applicant must be employed by a golf course superintendent at a golf course and does not qualify for membership under the class a, class b, class c or equipment manager bylaw's definition. Associate members shall have such rights of the association as the board of directors may specify by standing rules, except those of voting and holding office. Educator (class e) to qualify for educator membership, an applicant must be an educator or extension officer. Class e members sh

Form 990, Part VI, Section A, Line 7A

Member types with voting rights are class aa, a, b or retired a or b. They have the opportunity to vote as an individual, proxy or be represented by their chapter delegate.

Form 990, Part VI, Section A, Line 7B

According to corporate bylaws, issues or procedures that require membership approval are: (a) setting of dues amount for class a, b & c members. (b) setting of qualifications for class a membership. (c) amendments to the articles of incorporation and the bylaws.

Form 990, Part VI, Section B, Line 11B

An independent accounting firm prepares and reviews the form 990. The form 990 is then reviewed by the organization's officers and accounting personnel. Any questions and concerns the organization's officers and accounting personnel have are addressed and all necessary changes are made. The final form 990, with all required schedules, is then provided to all voting members of the board prior to filing the form 990.

Form 990, Part VI, Section B, Line 12C

At the time of hire (or election in the case of a board member), the staff and the board of directors are provided a copy of the conflict of interest policy. This policy is in the new hire handbook and is part of the orientation process for the board of directors. Each member of the board of directors and officers shall disclose fully and frankly, any and all, actual or potential conflicts or duality of interest or responsibility, whether individuall, personal or business related. If a conflict arises within the board, the disclosing individual shall neither vote nor endeavor to influence corporate action. The affected individual shall leave the boardroom while the matter is discussed and a vote, if any, shall be recorded in the minutes of the board or its committee.

Form 990, Part VI, Section B, Line 15

In 2015, gcsaa completed a market analysis and adjusted the salary structure as a result. The salaries of all employees of the organization are reviewed and adjusted according to an annual merit process within the framework of the new salary structure.

Form 990, Part VI, Section C, Line 19

The governing documents and the year-end financial statements are made available on the www.gcsaa.org website. The conflict of interest statement is provided upon request.

Filing and Contact Details

Filer

Filer Name
Golf Course Superintendents Association
EIN
59-0874226
Phone
7858412240
Address
1421 RESEARCH PARK DRIVE, LAWRENCE, KS 66049

Signing Officer

Name
Cameron Oury
Title
Chief Financial Officer
Phone
7858412240
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Rhett Evans
Formed
1928
Legal Domicile
De
Voting Board Members
9
Independent Board Members
0
Employees
92
Volunteers
196

Preparer

Firm
Berberich Trahan & Co Pa
Address
3630 SW BURLINGAME ROAD, TOPEKA, KS 66611-2050
Preparer
Rebecca Shaw
Phone
7852343427
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization has adopted the income taxes topic of the fasb asc related to uncertain tax positions. This topic prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The organization did not have any material uncertain tax positions at december 31, 2017 or 2016.

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IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN R FULLING JR CGCS
IRS990/Form990PartVIISectionAGrp/PersonNm4MARK F JORDAN CGCS
IRS990/Form990PartVIISectionAGrp/PersonNm5KEVIN P BREEN CGCS
IRS990/Form990PartVIISectionAGrp/PersonNm6KEVIN P SUNDERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7JOHN R WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm8KEITH A IHMS CGCS
IRS990/Form990PartVIISectionAGrp/PersonNm9PETER J GRASS CGCS
IRS990/Form990PartVIISectionAGrp/PersonNm10J RHETT EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm11CAMERON OURY
IRS990/Form990PartVIISectionAGrp/PersonNm12JD DOCKSTADER
IRS990/Form990PartVIISectionAGrp/PersonNm13ROBERT HELLAND
IRS990/Form990PartVIISectionAGrp/PersonNm14EILEEN BANGALAN
IRS990/Form990PartVIISectionAGrp/PersonNm15SHELIA FINNEY
IRS990/Form990PartVIISectionAGrp/PersonNm16SHARI KOEHLER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt03860
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12621
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt25285
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt34118
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt43968
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt53772
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt62683
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt71556
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8704
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt94580
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10477660
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11207834
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12212431
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13183795
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14114508
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt15105220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt16101850
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE - PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR (PARTIAL YEAR)
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR (PARTIAL YEAR)
IRS990/Form990PartVIISectionAGrp/TitleTxt9PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt11CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt12COO
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR, GOV. & FEDERAL AFFAIRS
IRS990/Form990PartVIISectionAGrp/TitleTxt14SR. DIRECTOR, BUSINESS STRATEGY
IRS990/Form990PartVIISectionAGrp/TitleTxt15SR. DIR., MEMBER PROGRAMS
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIR. EDUCATION
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01928
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-84740
IRS990/GainOrLossGrp/SecuritiesAmt03649202
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt08920
IRS990/GrantsToDomesticOrgsGrp/TotalAmt079616
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt022629
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt013191975
IRS990/GrossReceiptsAmt028473613
IRS990/GrossRentsGrp/RealAmt0520529
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt07
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0700306
IRS990/InsuranceGrp/TotalAmt0316527
IRS990/InterestGrp/TotalAmt018100
IRS990/InventoriesForSaleOrUseGrp/BOYAmt09607
IRS990/InventoriesForSaleOrUseGrp/EOYAmt07647
IRS990/InvestmentIncomeGrp/ExclusionAmt0187277
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0187277
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt042500
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt042500
IRS990/InvestmentsPubTradedSecGrp/BOYAmt06725398
IRS990/InvestmentsPubTradedSecGrp/EOYAmt08162288
IRS990/IRPDocumentCnt0100
IRS990/IRPDocumentW2GCnt03
IRS990/LandBldgEquipAccumDeprecAmt09661559
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07304988
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06540982
IRS990/LandBldgEquipCostOrOtherBssAmt016202541
IRS990/LegalDomicileStateCd0DE
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0107369
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt09542773
IRS990/LessRentalExpensesGrp/RealAmt0589054
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0GCSAA IS DEDICATED TO SERVING ITS MEMBERS, ADVANCING THEIR PROFESSION AND ENHANCING THE ENJOYMENT, GROWTH AND VITALITY OF THE GAME OF GOLF.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01318764
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01068455
IRS990/NetAssetsOrFundBalancesBOYAmt010066328
IRS990/NetAssetsOrFundBalancesEOYAmt011205065
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03564462
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03564462
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-47989
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-68525
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-20536
IRS990/NetUnrelatedBusTxblIncmAmt0-20536
IRS990/NetUnrlzdGainsLossesInvstAmt0-2297589
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt086793
IRS990/OfficeExpensesGrp/TotalAmt0462321
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0284087
IRS990/OtherExpensesGrp/Desc0CAREER DEVELOPMENT
IRS990/OtherExpensesGrp/Desc1RESEARCH & ENVIRONMENT
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/Desc3MEMBER SERVICES
IRS990/OtherExpensesGrp/TotalAmt0597883
IRS990/OtherExpensesGrp/TotalAmt1446502
IRS990/OtherExpensesGrp/TotalAmt2109135
IRS990/OtherExpensesGrp/TotalAmt3104661
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010306
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010306
IRS990/OtherRevenueTotalAmt010306
IRS990/OtherSalariesAndWagesGrp/TotalAmt03968192
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt03734960
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt03706046
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0349676
IRS990/PensionPlanContributionsGrp/TotalAmt0141230
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01163991
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0849562
IRS990/PrincipalOfficerNm0J RHETT EVANS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE & SHOW
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2PROFESSIONAL DEVELOPMENT
IRS990/ProgramServiceRevenueGrp/Desc3ADVERTISING & MARKETING OPPORTUNI
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08641262
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14269141
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2433671
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt364000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08641262
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14269141
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2433671
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt364000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0743500
IRS990/PYGrantsAndSimilarPaidAmt04750
IRS990/PYInvestmentIncomeAmt0280233
IRS990/PYOtherExpensesAmt08534570
IRS990/PYOtherRevenueAmt0129022
IRS990/PYProgramServiceRevenueAmt012658013
IRS990/PYRevenuesLessExpensesAmt0-564392
IRS990/PYSalariesCompEmpBnftPaidAmt05835840
IRS990/PYTotalExpensesAmt014375160
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt013810768
IRS990/ReconcilationRevenueExpnssAmt03436326
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt0914500
IRS990/RentalIncomeOrLossGrp/RealAmt0-68525
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0218323
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0218323
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01231072
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01498134
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AggregateReportedDuesNtcAmt0256148
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt04269141
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt027823
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt027823
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-228325
IRS990ScheduleD/BuildingsGrp/BookValueAmt04022691
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05468552
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt09491243
IRS990ScheduleD/EquipmentGrp/BookValueAmt0545310
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01329934
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01875244
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0597754
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0597754
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01375227
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02863073
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04238300
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED THE INCOME TAXES TOPIC OF THE FASB ASC RELATED TO UNCERTAIN TAX POSITIONS. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION DID NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2017 OR 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06540982
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt12000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0MEDICAL HARDSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1HOUSE FIRE ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt0920
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0DUES ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt07
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt11
IRS990ScheduleI/RecipientTable/CashGrantAmt060000
IRS990ScheduleI/RecipientTable/CashGrantAmt119616
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TURF GRASS RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1DISASTER RELIEF
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ENVIRONMENTAL INSTITUTE FOR GOLF
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1ENVIRONMENTAL INSTITUTE FOR GOLF
IRS990ScheduleI/RecipientTable/RecipientEIN0590994338
IRS990ScheduleI/RecipientTable/RecipientEIN1590994338
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01421 RESEARCH PARK DRIVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11421 RESEARCH PARK DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LAWRENCE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1LAWRENCE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0KS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1KS
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd066049
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd166049
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS ARE MONITORED THROUGH THE ANNUAL PLAN AND BUDGET PROCESS OF GCSAA AND EIFG. THE CEO, COO AND CFO ARE RESPONSIBLE FOR BOTH ENTITIES AND COORDINATE THE USE OF FUNDS ACCORDING TO THEIR INTENDED USE.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$23.0$12.7$10.3$17.8$17.0$0.86
2023Detailed filing. Detailed filing data is available for this year.$21.3$12.4$8.87$16.3$16.2$0.09
2022Detailed filing. Detailed filing data is available for this year.$21.2$13.0$8.12$12.5$15.1$2.59
2021Detailed filing. Detailed filing data is available for this year.$22.6$10.2$12.4$9.87$11.5$1.61
2020Detailed filing. Detailed filing data is available for this year.$19.7$6.82$12.9$14.7$13.8$0.91
2019Detailed filing. Detailed filing data is available for this year.$21.2$10.2$11.1$14.8$15.2$0.38
2018Detailed filing. Detailed filing data is available for this year.$20.4$10.3$10.1$14.7$14.9$0.19
2017Detailed filing. Detailed filing data is available for this year.$21.7$10.5$11.2$18.2$14.8$3.44
2016Detailed filing. Detailed filing data is available for this year.$20.8$10.7$10.1$13.8$14.4$0.56
2015Detailed filing. Detailed filing data is available for this year.$21.4$10.9$10.4$13.3$13.9$0.51
2014Detailed filing. Detailed filing data is available for this year.$21.6$10.5$11.0$13.1$13.4$0.35
2013Detailed filing. Detailed filing data is available for this year.$22.0$10.7$11.3$12.1$12.6$0.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.6$8.55$11.0$12.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.6$7.58$11.0$12.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.1$7.62$11.5$13.9