Civic Intelligence

Florida State Golf Association Inc

EIN 59-2171378 • 501(c)3 • Temple Terrace, FL

Profile

To preserve and protect the great game of golf and its honorable traditions for the future generations.

12630 Telecom DriveTemple Terrace, FL 33637

www.fsga.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.08x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

17th percentile

0.04x

Higher debt load relative to revenue than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

34th percentile

-0.5%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$313,328

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

66th percentile

9.5%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

5.6%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$6,196,423

Up $536,102 (+9.5%) from 2023

Liabilities

Up

$491,765

Up $57,658 (+13%) from 2023

Net Assets

Up

$5,704,658

Up $478,444 (+9.2%) from 2023

Operations
Liabilities / Revenue17th percentileNet Margin34th percentile

Revenue

Up

$13,277,896

Up $702,771 (+5.6%) from 2023

Expenses

Down

$13,339,085

Down $104,785 (-0.8%) from 2023

Net Income

Up

-$61,189

Up $807,556 (+93%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $4,629,825Liabilities 2010: $180,751Net Assets 2010: $4,449,0742010Assets 2011: $4,970,534Liabilities 2011: $210,862Net Assets 2011: $4,759,6722011Assets 2012: $5,905,721Liabilities 2012: $173,647Net Assets 2012: $5,732,0742012Assets 2013: $7,202,850Liabilities 2013: $270,110Net Assets 2013: $6,932,7402013Assets 2014: $8,138,947Liabilities 2014: $291,489Net Assets 2014: $7,847,4582014Assets 2015: $8,641,797Liabilities 2015: $273,403Net Assets 2015: $8,368,3942015Assets 2016: $9,809,415Liabilities 2016: $291,205Net Assets 2016: $9,518,2102016Assets 2017: $11,772,114Liabilities 2017: $293,856Net Assets 2017: $11,478,2582017Assets 2018: $12,960,614Liabilities 2018: $303,471Net Assets 2018: $12,657,1432018Assets 2019: $17,052,832Liabilities 2019: $279,329Net Assets 2019: $16,773,5032019Assets 2020: $21,463,798Liabilities 2020: $383,486Net Assets 2020: $21,080,3122020Assets 2021: $5,793,122Liabilities 2021: $413,057Net Assets 2021: $5,380,0652021Assets 2022: $5,786,545Liabilities 2022: $395,641Net Assets 2022: $5,390,9042022Assets 2023: $5,660,321Liabilities 2023: $434,107Net Assets 2023: $5,226,2142023Assets 2024: $6,196,423Liabilities 2024: $491,765Net Assets 2024: $5,704,6582024

Highlighted filing

2024

Assets$6,196,423
Liabilities$491,765
Net Assets$5,704,658
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$20M$0-$20MExpenses 2010: $3,119,0172010Expenses 2011: $3,535,4442011Expenses 2012: $3,985,0412012Revenue 2013: $4,878,310Expenses 2013: $4,296,650Net Income 2013: $581,6602013Revenue 2014: $5,059,153Expenses 2014: $4,472,619Net Income 2014: $586,5342014Revenue 2015: $5,497,236Expenses 2015: $4,951,693Net Income 2015: $545,5432015Revenue 2016: $5,740,964Expenses 2016: $4,939,574Net Income 2016: $801,3902016Revenue 2017: $6,481,076Expenses 2017: $5,431,929Net Income 2017: $1,049,1472017Revenue 2018: $7,458,336Expenses 2018: $5,718,029Net Income 2018: $1,740,3072018Revenue 2019: $8,660,855Expenses 2019: $5,959,509Net Income 2019: $2,701,3462019Revenue 2020: $8,035,233Expenses 2020: $5,259,497Net Income 2020: $2,775,7362020Revenue 2021: $9,469,778Expenses 2021: $26,218,349Net Income 2021: -$16,748,5712021Revenue 2022: $10,377,857Expenses 2022: $9,836,303Net Income 2022: $541,5542022Revenue 2023: $12,575,125Expenses 2023: $13,443,870Net Income 2023: -$868,7452023Revenue 2024: $13,277,896Expenses 2024: $13,339,085Net Income 2024: -$61,1892024

Highlighted filing

2024

Revenue$13,277,896
Expenses$13,339,085
Net Income-$61,189
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,196,423
Liabilities
$491,765
Net assets
$5,704,658
Revenue
$13,277,896
Expenses
$13,339,085
Net income
-$61,189
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.20$0.49$5.70$13.3$13.3$0.06
2023Detailed filing. Detailed filing data is available for this year.$5.66$0.43$5.23$12.6$13.4$0.87
2022Detailed filing. Detailed filing data is available for this year.$5.79$0.40$5.39$10.4$9.84$0.54
2021Detailed filing. Detailed filing data is available for this year.$5.79$0.41$5.38$9.47$26.2$16.7
2020Detailed filing. Detailed filing data is available for this year.$21.5$0.38$21.1$8.04$5.26$2.78
2019Detailed filing. Detailed filing data is available for this year.$17.1$0.28$16.8$8.66$5.96$2.70
2018Detailed filing. Detailed filing data is available for this year.$13.0$0.30$12.7$7.46$5.72$1.74
2017Detailed filing. Detailed filing data is available for this year.$11.8$0.29$11.5$6.48$5.43$1.05
2016Detailed filing. Detailed filing data is available for this year.$9.81$0.29$9.52$5.74$4.94$0.80
2015Detailed filing. Detailed filing data is available for this year.$8.64$0.27$8.37$5.50$4.95$0.55
2014Detailed filing. Detailed filing data is available for this year.$8.14$0.29$7.85$5.06$4.47$0.59
2013Detailed filing. Detailed filing data is available for this year.$7.20$0.27$6.93$4.88$4.30$0.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.91$0.17$5.73$3.99
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.97$0.21$4.76$3.54
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.63$0.18$4.45$3.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 3, 2025
Return Version
2024v5.2
Gross Receipts
$13,308,545
Mission and Program Overview

Mission

To preserve and protect the great game of golf and its honorable traditions for the future generations.

The florida state golf association (fsga) was formed in 1913 to preserve and protect the game of golf. The fsga is a volunteer-based organization that includes over 900 member clubs and 350,000 individual members from across the state. The fsga provides a variety of services to its member clubs, their members and the general golfing community of florida. The fsga works with approximately 500 men and women volunteers to serve the sport of golf in florida. The services provided, all of which are intended to preserve and protect the game of golf, include the following: preparing participants for national competitions, junior programs and tournaments, scholarships, tournament and championship administration, handicap service, rules of golf interpretation, course rating and measuring, turfgrass research, amateur status.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,100,995$2,085,945▼ $15,050
Investments in Publicly Traded Securities$2,744,369$1,770,505▼ $973,864
Savings and Temporary Cash Investments$504,575$1,732,927▲ $1,228,352
Cash and Non-Interest-Bearing Accounts$204,823$372,193▲ $167,370
Accounts Receivable$78,890$208,184▲ $129,294
Intangible Assets$25,000$25,000→ $0
Total Assets$5,660,321$6,196,423▲ $536,102
Other Assets Total$1,669$1,669→ $0
Liabilities
Deferred Revenue$433,732$489,520▲ $55,788
Accounts Payable and Accrued Expenses$375$2,245▲ $1,870
Total Liabilities$434,107$491,765▲ $57,658
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,226,214$5,704,658▲ $478,444
Total Net Assets Fund Balance$5,226,214$5,704,658▲ $478,444
Total Liabilities and Net Assets / Fund Balance$5,660,321$6,196,423▲ $536,102

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,024,928$1,286,684$2,311,612
Buildings$806,156$442,794$1,248,950
Other Land Buildings$254,861$205,830$460,691
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeff MagaditschExecutive DirectorFT$240,000$73,328$313,328
Aaron SkovieraSr. Director Ghin ServicesFT$179,160$43,229$222,389
Darin GreenSr. Director of Rules and CompFT$179,160$43,229$222,389
Kyle DigiaccobeDirector OF MEN'S GOLFFT$129,160$24,729$153,889
Kevin KasubinskiDirector Ghin ServicesFT$119,660$13,469$133,129
Emily StokerDirector Tournament OperationsFT$119,159$13,329$132,488
Jim DemickFsga Foundation PresidentFT$114,960$16,944$131,904

Board Members and Trustees

NameTitle
Anthony CapanoImmediate Past President
Moe GallantPresident
Steve AlbrightVice President
Adrian StillsDirector
Carl Santos OcampoDirector
Chad IbbotsonDirector
Chuck PhillipsDirector
Duke Butler IvDirector
Jeronimo EsteveDirector
Jim WeickDirector
Jon VenezianoDirector
Jose NovoDirector
Karen AmmermanDirector
Kevin HammerDirector
Mary Jane CrusselleDirector
Meghan StasiDirector
Mike MillerDirector
Mike RileyDirector
Steve CarterDirector
Wendi ChristensenDirector
Will DavenportDirector
Kim BenedictDirector at Large
Pete WilliamsDirector at Large
Will SpragueDirector at Large
Brian KeenenSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
United States Golf AssociationComputational ServicePO BOX 870, Liberty Corner, NJ 07938$848,044
Golf Genius Software INCSoftwarePO BOX 748651, Atlanta, GA 30374$390,187
Revenue and Support

Revenue Composition

Contributions and Grants
$368,551
Program Service Revenue
$12,640,089
Investment Income
$269,256
Other Revenue
$0
All Other Contributions
$368,551
Change in Net Assets
$-61,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,170,367
Grants and Similar Amounts Paid$4,001,250
Salaries, Compensation, and Employee Benefits$3,167,468
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$4,000,000--$4,000,000
Other Salaries and Wages$2,136,078$109,794-$2,245,872
Current Officers, Directors, Trustees, and Key Employees$400,709$44,523-$445,232
Depreciation Depletion$212,534$11,186-$223,720
Payroll Taxes$174,961$15,214-$190,175
Fees for Service Investment Mgmnt Fees$167,085$6,962-$174,047
Other Employee Benefits$137,435$7,233-$144,668
Pension Plan Contributions$131,615$9,906-$141,521
Office Expenses-$112,350-$112,350
Insurance$63,327$38,814-$102,141
Travel$100,250--$100,250
Fees for Services Legal$52,083$5,787-$57,870
Information Technology-$56,987-$56,987
All Other Expenses$46,000$6,182-$52,182
Occupancy$37,426$12,475-$49,901
Conferences and Meetings$49,374--$49,374
Other Expenses$35,802$3,663-$35,802
Fees for Services Accounting$18,597$2,066-$20,663
Grants to Domestic Individuals$1,250--$1,250
Total Functional Expenses$12,895,943$443,142$0$13,339,085
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fsga Foundation IncTampa, FL501(c)(3)General Support$4,000,000
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Reviewed with management along with consultation with independent accountants. Executed by an officer.”

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

“Conflicts are not permitted nor approved.”

Form 990, Part VI, Section B, Line 15A

“Compensation is reviewed by executive committee at each calendar year end. A review of a national trade organization's survey of similar organizations and positions located throughout the united states is performed. Comparable non-profits are also reviewed.”

Form 990, Part VI, Section C, Line 19

“The organization makes the documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Florida State Golf Association Inc
EIN
59-2171378
Phone
8136323742
Address
12630 TELECOM DRIVE, TEMPLE TERRACE, FL 33637

Signing Officer

Name
Moe Gallant
Title
President
Phone
8136323742
Signed
2025-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Moe Gallant
Formed
1913
Legal Domicile
Fl
Voting Board Members
25
Independent Board Members
25
Employees
29
Volunteers
500

Preparer

Firm
Kerkering Barberio & Co
Address
PO BOX 49348, SARASOTA, FL 34230-6348
Preparer
Rebecca U Stoner
Phone
9413654617
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 6 Volunteers

“Volunteers serve as rules officials, course raters, board members and advisors to junior golf programs.”

Form 990, Part XII, Line 2C Review Oversight Process

“No change from prior year.”

Raw XML AppendixShowing 400 of 787 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE FLORIDA STATE GOLF ASSOCIATION (FSGA) WAS FORMED IN 1913 TO PRESERVE AND PROTECT THE GAME OF GOLF. THE FSGA IS A VOLUNTEER-BASED ORGANIZATION THAT INCLUDES OVER 900 MEMBER CLUBS AND 350,000 INDIVIDUAL MEMBERS FROM ACROSS THE STATE. THE FSGA PROVIDES A VARIETY OF SERVICES TO ITS MEMBER CLUBS, THEIR MEMBERS AND THE GENERAL GOLFING COMMUNITY OF FLORIDA. THE FSGA WORKS WITH APPROXIMATELY 500 MEN AND WOMEN VOLUNTEERS TO SERVE THE SPORT OF GOLF IN FLORIDA. THE SERVICES PROVIDED, ALL OF WHICH ARE INTENDED TO PRESERVE AND PROTECT THE GAME OF GOLF, INCLUDE THE FOLLOWING: PREPARING PARTICIPANTS FOR NATIONAL COMPETITIONS, JUNIOR PROGRAMS AND TOURNAMENTS, SCHOLARSHIPS, TOURNAMENT AND CHAMPIONSHIP ADMINISTRATION, HANDICAP SERVICE, RULES OF GOLF INTERPRETATION, COURSE RATING AND MEASURING, TURFGRASS RESEARCH, AMATEUR STATUS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SR. DIR OF RULES AND COMP
IRS990/Form990PartVIISectionAGrp/TitleTxt2SR. DIR GHIN SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIR OF MEN'S GOLF
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIR TOURNAMENT OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt6FSGA FOUNDATION PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt28PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt29VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt30SECRETARY/TREASURER
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