United States Golf Association

Analysis

United States Golf Association is a registered charity in United States, based in Far Hills, NJ. It received its IRS tax-exemption ruling in May 1974, 52 years ago. Its declared purposes cover recreation and sports, which this site groups under amateur sport and recreation. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, United States Golf Association reported income of $211.6m and spending of $290.3m, spending 137% of what it took in. Across the 5 years on record, from December 2019 to December 2023, income fell from $231.0m to $211.6m (-8.4%), an average of -2.2% a year. The sharpest change came in the year to December 2020, when income rose by 124%. Over the whole period it spent 80% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, United States Golf Association sits at the 100th percentile: it is one of the largest 1% in its cause. Against every charity in United States with reported income it ranks in the 100th percentile, and in the 100th percentile within NJ. Charities of a similar size with the same main cause include University Athletic Association Inc ($192.8m), United States Olympic & Paralympic Committee ($242.0m) and Houston Livestock Show & Rodeo Inc ($192.2m).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 26% and program service revenue 82% of the total. Compensation of current officers, directors and key employees was $8.6m (3.0% of expenses). Other salaries and wages came to $47.8m. It paid $117k in professional fundraising fees. At year end it held assets of $822.8m against liabilities of $170.1m, net assets of $652.6m. It reported 452 employees.