United States Golf Association
USGA maintains strong assets despite fluctuating revenues and occasional operating deficits.
EIN: 131427105 · Liberty Cor, NJ · NTEE: N6A0 · Updated: 2026-03-28
Is United States Golf Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
United States Golf Association directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About United States Golf Association
United States Golf Association (EIN: 131427105) is a nonprofit organization based in Liberty Cor, NJ, classified under NTEE code N6A0. The organization reported total revenue of $862.3M and total assets of $806.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of United States Golf Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
United States Golf Association is a major nonprofit that has been operating for 52 years, with 14 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $211.6M |
| Total Expenses | $290.3M |
| Surplus / Deficit | $-78,629,468 |
| Total Assets | $822.8M |
| Total Liabilities | $170.1M |
| Net Assets | $652.6M |
| Operating Margin | -37.2% |
| Debt-to-Asset Ratio | 20.7% |
| Months of Reserves | 34.0 months |
Financial Health Grade: B
In 2023, United States Golf Association reported a deficit of $78.6M with expenses exceeding revenue, holds 34.0 months of operating reserves (strong position), has a debt-to-asset ratio of 20.7% (moderate leverage).
Financial Trends
Over 14 years of filings (2011–2023), United States Golf Association's revenue has grown at a compound annual growth rate (CAGR) of 2.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -9.9% | +10.3% | +4.0% |
| 2022 | +1.4% | +25.4% | -13.8% |
| 2021 | -55.2% | +22.1% | +3.7% |
| 2020 | +124.1% | -13.9% | +73.8% |
| 2019 | +4755.5% | +1991.2% | +12.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1974 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates United States Golf Association with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 80%
- fundraising: 10%
According to IRS 990 filings, United States Golf Association allocates its expenses as follows: admin: 10%, programs: 80%, fundraising: 10%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $78.6M, with expenses exceeding revenue.
- Debt-to-asset ratio: 20.7%.
Executive Compensation Analysis
The reported 0% officer compensation across all available filings is highly unusual for an organization of this size ($862 million latest revenue, $806 million assets) and suggests that executive compensation may be reported under different categories or that the highest-ranking officers are uncompensated, which would be a significant positive for financial stewardship.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of United States Golf Association's IRS 990 filings:
- Consistent reporting of 0% officer compensation, which may obscure actual executive pay if reported elsewhere.
- Expenses exceeding revenue in recent years (e.g., $290M expenses vs $211M revenue in 2023), indicating reliance on reserves or prior year surpluses.
Strengths
The following positive indicators were identified for United States Golf Association:
- Robust asset base, with assets consistently over $790 million in recent years, providing strong financial stability.
- Relatively low liabilities compared to assets, indicating a healthy balance sheet.
- Significant revenue generation capacity, with latest reported revenue at $862 million and a peak of $517 million in 2020.
Frequently Asked Questions about United States Golf Association
Is United States Golf Association a legitimate charity?
Based on AI analysis of IRS 990 filings, United States Golf Association (EIN: 131427105) some concerns. Mission Score: 85/100. 2 red flags identified, 3 strengths noted.
How does United States Golf Association spend its money?
United States Golf Association directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to United States Golf Association tax-deductible?
United States Golf Association is registered as a tax-exempt nonprofit (EIN: 131427105). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does the USGA manage its significant revenue fluctuations, such as the $517 million in 2020 compared to $211 million in 2023?
The USGA's revenue can vary significantly, likely due to major events like the U.S. Open. The organization appears to manage these fluctuations by maintaining a strong asset base ($822 million in 2023) which provides financial stability even in years where expenses exceed revenue, such as in 2023 where expenses were $290 million against $211 million in revenue.
What is the true executive compensation structure, given the reported 0% officer compensation?
The consistent reporting of 0% for officer compensation across all filings is highly unusual for an organization of this scale. It suggests that compensation for key management might be reported under different categories (e.g., 'salaries and wages' for non-officer employees) or that the highest-ranking officers are genuinely uncompensated, which would be a significant positive for the organization's financial practices.
Is the USGA financially sustainable given that expenses have exceeded revenue in recent years (e.g., 2023 and 2022)?
While expenses exceeded revenue in 2023 ($290M vs $211M) and 2022 ($263M vs $234M), the USGA maintains a very strong asset base ($822M in 2023) and relatively low liabilities ($170M in 2023). This indicates that the organization has sufficient reserves to cover operational deficits in certain years, suggesting financial sustainability.
Filing History
IRS 990 filing history for United States Golf Association showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2023), United States Golf Association's revenue has grown by 36.5%, moving from $155.1M to $211.6M. Total assets increased by 173.5% over the same period, from $300.8M to $822.8M. Total functional expenses rose by 138.3%, from $121.8M to $290.3M. In its most recent filing year (2023), United States Golf Association reported a deficit of $78.6M, with expenses exceeding revenue. The organization holds $170.1M in liabilities against $822.8M in assets (debt-to-asset ratio: 20.7%), resulting in net assets of $652.6M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $211.6M | $290.3M | $822.8M | $170.1M | — | View 990 |
| 2022 | $234.9M | $263.2M | $791.0M | $161.0M | — | — |
| 2021 | $231.7M | $209.9M | $917.9M | $178.0M | — | View 990 |
| 2020 | $517.7M | $171.9M | $885.3M | $151.0M | — | View 990 |
| 2019 | $231.0M | $199.7M | $509.5M | $124.3M | — | View 990 |
| 2018 | $4.8M | $9.6M | $454.9M | $136.8M | — | View 990 |
| 2018 | $222.9M | $222.5M | $468.5M | $122.5M | — | View 990 |
| 2017 | $215.0M | $202.1M | $472.0M | $113.1M | — | View 990 |
| 2016 | $206.7M | $189.3M | $408.4M | $93.4M | — | View 990 |
| 2015 | $208.9M | $192.4M | $381.7M | $79.8M | — | View 990 |
| 2014 | $175.9M | $165.1M | $392.9M | $83.5M | — | View 990 |
| 2013 | $156.6M | $149.8M | $379.8M | $65.2M | — | View 990 |
| 2012 | $147.4M | $133.7M | $334.2M | $70.9M | — | View 990 |
| 2011 | $155.1M | $121.8M | $300.8M | $63.6M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $211.6M, expenses of $290.3M, and assets of $822.8M (revenue -9.9% year-over-year).
- 2022: Revenue of $234.9M, expenses of $263.2M, and assets of $791.0M (revenue +1.4% year-over-year).
- 2021: Revenue of $231.7M, expenses of $209.9M, and assets of $917.9M (revenue -55.2% year-over-year).
- 2020: Revenue of $517.7M, expenses of $171.9M, and assets of $885.3M (revenue +124.1% year-over-year).
- 2019: Revenue of $231.0M, expenses of $199.7M, and assets of $509.5M (revenue +4755.5% year-over-year).
- 2018: Revenue of $4.8M, expenses of $9.6M, and assets of $454.9M (revenue -97.9% year-over-year).
- 2018: Revenue of $222.9M, expenses of $222.5M, and assets of $468.5M (revenue +3.7% year-over-year).
- 2017: Revenue of $215.0M, expenses of $202.1M, and assets of $472.0M (revenue +4.0% year-over-year).
- 2016: Revenue of $206.7M, expenses of $189.3M, and assets of $408.4M (revenue -1.1% year-over-year).
- 2015: Revenue of $208.9M, expenses of $192.4M, and assets of $381.7M (revenue +18.8% year-over-year).
- 2014: Revenue of $175.9M, expenses of $165.1M, and assets of $392.9M (revenue +12.3% year-over-year).
- 2013: Revenue of $156.6M, expenses of $149.8M, and assets of $379.8M (revenue +6.3% year-over-year).
- 2012: Revenue of $147.4M, expenses of $133.7M, and assets of $334.2M (revenue -5.0% year-over-year).
- 2011: Revenue of $155.1M, expenses of $121.8M, and assets of $300.8M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for United States Golf Association:
Data Sources and Methodology
This transparency report for United States Golf Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.