United States Golf Association
Also known as Usga
United States Golf Association reported $296.6 million in revenue and $304.3 million in expenses for calendar year 2024. Of every $100 it spent, $82.22 went to program services, $17.73 to management and general costs and $0.05 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 55.5% of the total. The highest compensation it reported for one person was $3,048,447 (CEO). 188 people received more than $100,000 in reportable compensation. Revenue rose 28% between 2019 and 2024. Source: Form 990, 2024.
Where $100 of spending went
Calendar year 2024 · Form 990, Part IX, line 25 · total expenses $304MFor context, the median across 237 covered recreation & sports charities: $88.05 programs, $10.89 management, $1.06 fundraising (medians computed separately, so they may not sum to $100).
Where $100 of revenue came from
Calendar year 2024 · Form 990, Part VIII · total revenue $297MThe 990 scorecard · same measures for every charity, no grades
| Measure | 2024 | Median |
|---|---|---|
| Program services Part IX 25(B) ÷ 25(A) | 82.2% | 84.4% |
| Management & general Part IX 25(C) ÷ 25(A) | 17.7% | 10.4% |
| Fundraising Part IX 25(D) ÷ 25(A) | 0.0% | 1.0% |
| Fundraising cost per $1 of contributions Part IX 25(D) ÷ Part VIII 1h | $0.00 | $0.05 |
| Contributions & grants share of revenue Part VIII 1h ÷ 12 | 21.1% | 25.2% |
| Government grants share of revenue Part VIII 1e ÷ 12 | 3.7% | 0.0% |
| Program service revenue share Part VIII 2g ÷ 12 | 55.5% | 61.0% |
| Highest reported compensation Part VII-A, columns D–F | $3,048,447 | $365,322 |
| Highest compensation as share of expenses Part VII-A ÷ Part IX 25(A) | 1.00% | 2.14% |
| People paid over $100,000 Part VII, line 2 | 188 | 6 |
| Net assets, in months of expenses Part X 33(B) ÷ monthly expenses | 25.6 | 14.9 |
| Independent voting board members Part VI 1a–1b | 15 of 15 | 100.0% |
A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.
What the money paid for, in its own words
2024 · Form 990, Part III · the three largest programs by expenseShowcasesee 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…
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…
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…
Highest reported compensation
2024 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here| Role | From this org | From related orgs | Other | Total |
|---|---|---|---|---|
| CEO Officer, 60.00 hrs/week | $2,898,388 | $0 | $150,059 | $3,048,447 |
| CHIEF CHAMPIONSHIPS OFFICER Key employee, 60.00 hrs/week | $941,217 | $0 | $71,478 | $1,012,695 |
| CHIEF FINANCIAL OFFICER Officer, 60.00 hrs/week | $838,917 | $0 | $67,826 | $906,743 |
| CHIEF COMMERCIAL OFFICER Key employee, 60.00 hrs/week | $805,242 | $0 | $78,741 | $883,983 |
| SECRETARY AND CLO Officer, 60.00 hrs/week | $784,461 | $0 | $60,710 | $845,171 |
| CHIEF GOVERNANCE OFFICER Key employee, 60.00 hrs/week | $670,637 | $0 | $63,342 | $733,979 |
| CHIEF MBER SERVICES OFFICER Key employee, 60.00 hrs/week | $616,405 | $0 | $47,923 | $664,328 |
| MD, US OPEN Highest compensated employee, 50.00 hrs/week | $519,046 | $0 | $54,409 | $573,455 |
188 people received more than $100,000 in reportable compensation from United States Golf Association (Part VII, line 2). Compensation of current officers, directors and key employees totaled $8.1M (Part IX, line 5).
6 years of filings
Form 990, Parts I, VII, IX and X · each row is that year's own filing, linkedGovernance answers, as filed
2024 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means- Voting board members, and how many are independent Part VI, lines 1a–1b15 · 15 independent
- Audited financial statements Part XII 2bYes
- Conflict-of-interest policy Part VI 12aYes
- Whistleblower policy Part VI 13Yes
- Document retention policy Part VI 14Yes
- Independent process for top executive pay Part VI 15aYes
- Board given the 990 before filing Part VI 11aYes
- Family or business ties among insiders Part VI 2No
- Aware of a significant diversion of assets Part VI 5No
- Excess benefit transaction with an insider Part IV 25aNo
- Loans to or from insiders outstanding Part IV 26No
- Lobbying, or a 501(h) election in effect Part IV 4No
- Over $15,000 of professional fundraising services Part IV 18Yes
- Over $10,000 of activity outside the U.S. Part IV 14bYes
- Employees Part I, line 5588
- Volunteers Part I, line 67,300
Largest outside contractors
2024 · Form 990, Part VII, Section B · businesses only| GILBANE BUILDING COMPANY Golfhouse pinehurst construction | $8,343,086 |
| GOLF GENIUS SOFTWARE LLC It software | $7,269,053 |
| ARENA AMERICAS Event services | $6,745,496 |
| NEXT LEAGUE LLC Championship digital product developer | $3,869,396 |
| MSG PROMOTIONS INC Hospitality services | $3,667,439 |
Individuals listed as contractors are left out. 194 contractors were paid more than $100,000 in all.
Private foundation grants it received
10 private foundations reported grants to United States Golf Association totaling $229K on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.
Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.
Correct a figure or respond
Every number above is copied from United States Golf Association's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for United States Golf Association, you can publish a response that is linked from this page.
Share or embed this breakdown
Of every $100 United States Golf Association spent in 2024, $82.22 went to programs. The full breakdown, from its IRS Form 990:
Embed on your site
Similar-sized charities in this cause
- United States Soccer FederationFayetteville, GA · revenue $268M · programs 71.3% · FY2025
- Legacy CaresScottsdale, AZ · revenue $333M · programs 0.0% · 2024
- United States Olympic and Paralympic CommitteeColorado Springs, CO · revenue $264M · programs 86.5% · 2025
- ElderhostelBoston, MA · revenue $446M · programs 92.6% · FY2025
- Houston Livestock Show and RodeoHouston, TX · revenue $231M · programs 80.5% · FY2025
All recreation & sports charities · Largest charities in New Jersey
Questions people ask
How much of United States Golf Association's spending goes to programs?
In calendar year 2024, United States Golf Association reported that 82.2% of its $304.3 million in expenses went to program services, 17.7% to management and general and 0.0% to fundraising (Form 990, Part IX).
How much does United States Golf Association pay its top executive?
The largest total compensation United States Golf Association reported for one person in calendar year 2024 was $3,048,447, for the role of CEO (Form 990, Part VII, including compensation from related organizations and other compensation).
Where does United States Golf Association get its money?
Of $296.6 million in revenue in calendar year 2024, 21.1% came from contributions and grants (including 3.7% from government grants) and 55.5% from program service revenue (Form 990, Part VIII).
Is United States Golf Association a registered charity?
The IRS lists EIN 13-1427105 as a 501(c)(3) organization (publicly supported organization (509(a)(2))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.
Sources
- 2024: Form 990 for calendar year 2024, object 202502839349300510 · read the filing · XML
- 2023: Form 990 for calendar year 2023, object 202412619349300831 · read the filing
- 2022: Form 990 for calendar year 2022, object 202312799349301401 · read the filing
- 2021: Form 990 for calendar year 2021, object 202231969349301428 · read the filing
- 2020: Form 990 for calendar year 2020, object 202131419349300408 · read the filing
- 2019: Form 990 for calendar year 2019, object 202001839349302060 · read the filing
All filings for EIN 13-1427105: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.