TY 2024 Form 990 Schedule O

Instrumentl eFile RenderObject ID: 202503219349307930 - Rendered 2026-03-05 TIN: 59-0874226

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

GOLF COURSE SUPERINTENDENTS ASSOCIATION
OF AMERICA

Employer identification number

59-0874226

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 2	KEVIN BREEN, JEFF WHITE, T.A. BARKER, PAUL CARTER, DOUGLAS DYKSTRA, MARC WESTON, STEVEN HAMMON, H. SCOTT GRIFFITH, MARK JORDAN, AND GREGORY JONES SERVED ON THE BOARD OF DIRECTORS FOR BOTH GCSAA AND GCSAA COMMUNICATIONS, INC. J. RHETT EVANS, KEVIN SUNDERMAN, EDWARD SEVERAL, AND CAMERON 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 MUST 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 MUST, 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. INTERNATIONAL SUPERINTENDENT MEMBER (ISM) TO QUALIFY FOR INTERNATIONAL SUPERINTENDENT MEMBERSHIP, AN APPLICANT MUST BE EMPLOYED OUTSIDE OF THE UNITED STATES AS A SUPERINTENDENT, COURSE MANAGER OR HEAD GREENKEEPER WHERE A GCSAA AFFILIATED CHAPTER DOES NOT EXIST AS OTHERWISE PERMITTED BY THE POLICIES OF THE BOARD OF DIRECTORS AND MUST BE REQUIRED TO MAINTAIN A MEMBERSHIP IN HIS/HER RECOGNIZED "HOME ORGANIZATION, IF ONE EXISTS. INTERNATIONAL SUPERINTENDENT MEMBERS SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION, EXCEPT THOSE OF VOTING AND HOLDING OFFICE. ASSISTANT GOLF COURSE SUPERINTENDENT (C) TO QUALIFY FOR ASSISTANT SUPERINTENDENT MEMBERSHIP, AN APPLICANT MUST BE, AT THE TIME OF APPLICATION FOR MEMBERSHIP, AN ASSISTANT TO A GOLF COURSE SUPERINTENDENT, AND MUST 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 (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 (A-RT) 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 MUST 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 (E) TO QUALIFY FOR EDUCATOR MEMBERSHIP, AN APPLICANT MUST BE AN EDUCATOR OR EXTENSION OFFICER AT AN INSTITUTE OF HIGHER LEARNING, OR HIGH SCHOOL THAT PROVIDES TURF MANAGEMENT, EQUIPMENT MANAGEMENT OR SIMILAR CURRICULUM. CLASS E 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. USGA AGRONOMISTS ALSO QUALIFY FOR CLASS E MEMBERSHIP. INACTIVE (I) AN INACTIVE MEMBER IS AN INDIVIDUAL WHO, BY REASON OF UNEMPLOYMENT, ILLNESS OR OTHER ADVERSE CIRCUMSTANCES, HAS BEEN PLACED IN THIS CLASS UPON HIS OR HER APPLICATION. THE BOARD OF DIRECTORS SHALL HAVE THE AUTHORITY TO ACT ON SUCH APPLICATION AND TO PLACE A MEMBER ON INACTIVE STATUS SUBJECT TO TERMS AND CONDITIONS AS THE BOARD OF DIRECTORS MAY SPECIFY BY STANDING RULES. INACTIVE STATUS CANNOT EXCEED 36 MONTHS. STUDENT (S) TO QUALIFY FOR STUDENT MEMBERSHIP, AN APPLICANT MUST BE A FULL-TIME TURFGRASS STUDENT ENROLLED IN A FORMAL COURSE OF EDUCATION, OR HAVE COMPLETED HIS OR HER FORMAL EDCUATION LESS THAN ONE (1) YEAR PRIOR TO THE DATE OF APPLICATION FOR MEMBERSHIP AND HAVE NOT BECOME EMPLOYED AT A GOLF COURSE. STUDENT 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. RETIRED (RT) TO QUALIFY FOR RETIRED MEMBERSHIP, ONE MUST BE RETIRED AND NO LONGER SEEKING EMPLOYMENT WITHIN THE SCOPE OF ACTIVITIES OF ANY MEMBERSHIP CLASS OF THE ASSOCIATION. AN APPLICANT MAY APPLY TO THE BOARD OF DIRECTORS IN WRITING FOR RETIRED MEMBERSHIP, THE ANNUAL DUES FOR WHICH SHALL BE SET BY THE BOARD OF DIRECTORS BUT SHALL NOT EXCEED HALF THE AMOUNT PAID FOR THE CLASSIFICATION IN WHICH THE MEMBER RETIRES. THERE ARE TWO OPTIONS FOR RETIREMENT: (1) ANY MEMBER REACHING AGE FIFTY-FIVE (55), MAY RETIRE AND SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION AFFORDED THE MEMBER IN HIS OR HER IMMEDIATE PREVIOUS CLASSIFICATION, WITH THE EXCEPTION OF HOLDING OFFICE; OR (2) ANY MEMBER HAVING COMPLETED A MINIMUM OF TWENTY (20) YEARS OF SERVICE IN ANY MEMBERSHIP CLASSIFICATION MAY RETIRE IN THAT CLASSIFICATION AND SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION AFFORDED THAT CLASSIFICATION, WITH THE EXCEPTION OF HOLDING OFFICES. FACILITY MEMBERSHIP (FM) TO BE ELIGIBLE, A FACILITY MUST NOT HAVE HAD A GCSAA MEMBER IN THE LAST TWO YEARS, AND THE FACILITY'S GREEN FEE MUST BE BELOW THE 50 PERCENT MEDIAN IN THEIR REGION (REGIONS WILL BE BASED ON GCSAA FIELD STAFF REGIONS). EMPLOYEES OF THE FACILITY WILL HAVE ACCESS TO GCSAA RESOURCES BUT WILL NOT RECEIVE INDIVIDUAL MEMBERSHIP BENEFITS SUCH AS TERM LIFE INSURANCE, CLASS A ELIGIBILITY, BOARD ELIGIBILITY, VOTING RIGHTS AND TOURNAMENT ENTRY. FRIEND OF THE GOLF COURSE SUPERINTENDENT (F) THE FRIEND OF THE GOLF COURSE SUPERINTENDENT MEMBERSHIP IS FOR INDIVIDUALS WHO WANT TO SUPPORT SUPERINTENDENTS AND THE GAME OF GOLF BUT DO NOT QUALIFY FOR ANY OTHER MEMBERSHIP CATEGORY. FRIENDS WILL NOT RECEIVE TRADITIONAL BENEFITS SUCH AS ACCESS TO RESTRICTED AREAS OF THE GCSAA WEBSITE, VOTING RIGHTS, INSURANCE BENEFITS, OR TOURNAMENT ENTRY. RECLASSIFICATION OF MEMBERS: VOLUNTARY RECLASSFICATION ANY INDIVIDUAL MEMBER MAY REQUEST A CHANGE IN HIS OR HER MEMBERSHIP CLASSIFICATION IN ACCORD WITH A CHANGE IN HIS OR HER QUALIFICATIONS FOR MEMBERSHIP. MANDATORY RECLASSIFICATION ALL MEMBERS, UPON RENEWAL OF THEIR ANNUAL MEMBERSHIP, MUST CLEARLY STATE THEIR CURRENT EMPLOYMENT STATUS. THIS STATEMENT OF EMPLOYMENT STATUS SHALL BE BASED UPON THE ASSOCIATION'S OFFICIALLY ACCEPTED JOB TITLES AND GOLF COURSE ORGANIZATION CHART, OR OTHER COMMONLY ACCEPTED LISTINGS OF JOB TITLES.
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 OR 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 MEMBERS OF THE GOVERNING BODY PRIOR TO FILING.
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. ALL BOARD MEMBERS SIGN THE POLICY ANNUALLY. 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 INDIVIDUAL, 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	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. THE OUTGOING, PAST PRESIDENT OF THE BOARD OF DIRECTORS RECEIVES HONORARIA FOR THEIR SERVICE ON THE BOARD. THESE HONORARIA ARE ESTABLISHED BY AND AGREED UPON BY THE BOARD OF DIRECTORS AND THE NOMINATING COMMITTEE OF THE ASSOCIATION, AS DESCRIBED IN THE BOARD OF DIRECTORS SELF-GOVERNANCE POLICIES DOCUMENT. CURRENT/ACTIVE MEMBERS OF THE BOARD DO NOT RECEIVE HONORARIA FOR THEIR SERVICE ON THE BOARD OF DIRECTORS.
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.
FORM 990, PART VII, SECTION A:	COLUMN D REPORTABLE COMPENSATION FROM THE ORGANIZATION AMOUNTS PAID TO BOARD MEMBERS ARE FOR HONORARIA ASSOCIATED WITH BOARD ROLES, SPOUSE TRAVEL, AND OTHER HONORARIA.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 2

KEVIN BREEN, JEFF WHITE, T.A. BARKER, PAUL CARTER, DOUGLAS DYKSTRA, MARC WESTON, STEVEN HAMMON, H. SCOTT GRIFFITH, MARK JORDAN, AND GREGORY JONES SERVED ON THE BOARD OF DIRECTORS FOR BOTH GCSAA AND GCSAA COMMUNICATIONS, INC. J. RHETT EVANS, KEVIN SUNDERMAN, EDWARD SEVERAL, AND CAMERON 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 MUST 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 MUST, 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. INTERNATIONAL SUPERINTENDENT MEMBER (ISM) TO QUALIFY FOR INTERNATIONAL SUPERINTENDENT MEMBERSHIP, AN APPLICANT MUST BE EMPLOYED OUTSIDE OF THE UNITED STATES AS A SUPERINTENDENT, COURSE MANAGER OR HEAD GREENKEEPER WHERE A GCSAA AFFILIATED CHAPTER DOES NOT EXIST AS OTHERWISE PERMITTED BY THE POLICIES OF THE BOARD OF DIRECTORS AND MUST BE REQUIRED TO MAINTAIN A MEMBERSHIP IN HIS/HER RECOGNIZED "HOME ORGANIZATION, IF ONE EXISTS. INTERNATIONAL SUPERINTENDENT MEMBERS SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION, EXCEPT THOSE OF VOTING AND HOLDING OFFICE. ASSISTANT GOLF COURSE SUPERINTENDENT (C) TO QUALIFY FOR ASSISTANT SUPERINTENDENT MEMBERSHIP, AN APPLICANT MUST BE, AT THE TIME OF APPLICATION FOR MEMBERSHIP, AN ASSISTANT TO A GOLF COURSE SUPERINTENDENT, AND MUST 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 (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 (A-RT) 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 MUST 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 (E) TO QUALIFY FOR EDUCATOR MEMBERSHIP, AN APPLICANT MUST BE AN EDUCATOR OR EXTENSION OFFICER AT AN INSTITUTE OF HIGHER LEARNING, OR HIGH SCHOOL THAT PROVIDES TURF MANAGEMENT, EQUIPMENT MANAGEMENT OR SIMILAR CURRICULUM. CLASS E 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. USGA AGRONOMISTS ALSO QUALIFY FOR CLASS E MEMBERSHIP. INACTIVE (I) AN INACTIVE MEMBER IS AN INDIVIDUAL WHO, BY REASON OF UNEMPLOYMENT, ILLNESS OR OTHER ADVERSE CIRCUMSTANCES, HAS BEEN PLACED IN THIS CLASS UPON HIS OR HER APPLICATION. THE BOARD OF DIRECTORS SHALL HAVE THE AUTHORITY TO ACT ON SUCH APPLICATION AND TO PLACE A MEMBER ON INACTIVE STATUS SUBJECT TO TERMS AND CONDITIONS AS THE BOARD OF DIRECTORS MAY SPECIFY BY STANDING RULES. INACTIVE STATUS CANNOT EXCEED 36 MONTHS. STUDENT (S) TO QUALIFY FOR STUDENT MEMBERSHIP, AN APPLICANT MUST BE A FULL-TIME TURFGRASS STUDENT ENROLLED IN A FORMAL COURSE OF EDUCATION, OR HAVE COMPLETED HIS OR HER FORMAL EDCUATION LESS THAN ONE (1) YEAR PRIOR TO THE DATE OF APPLICATION FOR MEMBERSHIP AND HAVE NOT BECOME EMPLOYED AT A GOLF COURSE. STUDENT 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. RETIRED (RT) TO QUALIFY FOR RETIRED MEMBERSHIP, ONE MUST BE RETIRED AND NO LONGER SEEKING EMPLOYMENT WITHIN THE SCOPE OF ACTIVITIES OF ANY MEMBERSHIP CLASS OF THE ASSOCIATION. AN APPLICANT MAY APPLY TO THE BOARD OF DIRECTORS IN WRITING FOR RETIRED MEMBERSHIP, THE ANNUAL DUES FOR WHICH SHALL BE SET BY THE BOARD OF DIRECTORS BUT SHALL NOT EXCEED HALF THE AMOUNT PAID FOR THE CLASSIFICATION IN WHICH THE MEMBER RETIRES. THERE ARE TWO OPTIONS FOR RETIREMENT: (1) ANY MEMBER REACHING AGE FIFTY-FIVE (55), MAY RETIRE AND SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION AFFORDED THE MEMBER IN HIS OR HER IMMEDIATE PREVIOUS CLASSIFICATION, WITH THE EXCEPTION OF HOLDING OFFICE; OR (2) ANY MEMBER HAVING COMPLETED A MINIMUM OF TWENTY (20) YEARS OF SERVICE IN ANY MEMBERSHIP CLASSIFICATION MAY RETIRE IN THAT CLASSIFICATION AND SHALL HAVE ALL THE PRIVILEGES OF THE ASSOCIATION AFFORDED THAT CLASSIFICATION, WITH THE EXCEPTION OF HOLDING OFFICES. FACILITY MEMBERSHIP (FM) TO BE ELIGIBLE, A FACILITY MUST NOT HAVE HAD A GCSAA MEMBER IN THE LAST TWO YEARS, AND THE FACILITY'S GREEN FEE MUST BE BELOW THE 50 PERCENT MEDIAN IN THEIR REGION (REGIONS WILL BE BASED ON GCSAA FIELD STAFF REGIONS). EMPLOYEES OF THE FACILITY WILL HAVE ACCESS TO GCSAA RESOURCES BUT WILL NOT RECEIVE INDIVIDUAL MEMBERSHIP BENEFITS SUCH AS TERM LIFE INSURANCE, CLASS A ELIGIBILITY, BOARD ELIGIBILITY, VOTING RIGHTS AND TOURNAMENT ENTRY. FRIEND OF THE GOLF COURSE SUPERINTENDENT (F) THE FRIEND OF THE GOLF COURSE SUPERINTENDENT MEMBERSHIP IS FOR INDIVIDUALS WHO WANT TO SUPPORT SUPERINTENDENTS AND THE GAME OF GOLF BUT DO NOT QUALIFY FOR ANY OTHER MEMBERSHIP CATEGORY. FRIENDS WILL NOT RECEIVE TRADITIONAL BENEFITS SUCH AS ACCESS TO RESTRICTED AREAS OF THE GCSAA WEBSITE, VOTING RIGHTS, INSURANCE BENEFITS, OR TOURNAMENT ENTRY. RECLASSIFICATION OF MEMBERS: VOLUNTARY RECLASSFICATION ANY INDIVIDUAL MEMBER MAY REQUEST A CHANGE IN HIS OR HER MEMBERSHIP CLASSIFICATION IN ACCORD WITH A CHANGE IN HIS OR HER QUALIFICATIONS FOR MEMBERSHIP. MANDATORY RECLASSIFICATION ALL MEMBERS, UPON RENEWAL OF THEIR ANNUAL MEMBERSHIP, MUST CLEARLY STATE THEIR CURRENT EMPLOYMENT STATUS. THIS STATEMENT OF EMPLOYMENT STATUS SHALL BE BASED UPON THE ASSOCIATION'S OFFICIALLY ACCEPTED JOB TITLES AND GOLF COURSE ORGANIZATION CHART, OR OTHER COMMONLY ACCEPTED LISTINGS OF JOB TITLES.

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 OR 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 MEMBERS OF THE GOVERNING BODY PRIOR TO FILING.

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. ALL BOARD MEMBERS SIGN THE POLICY ANNUALLY. 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 INDIVIDUAL, 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

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. THE OUTGOING, PAST PRESIDENT OF THE BOARD OF DIRECTORS RECEIVES HONORARIA FOR THEIR SERVICE ON THE BOARD. THESE HONORARIA ARE ESTABLISHED BY AND AGREED UPON BY THE BOARD OF DIRECTORS AND THE NOMINATING COMMITTEE OF THE ASSOCIATION, AS DESCRIBED IN THE BOARD OF DIRECTORS SELF-GOVERNANCE POLICIES DOCUMENT. CURRENT/ACTIVE MEMBERS OF THE BOARD DO NOT RECEIVE HONORARIA FOR THEIR SERVICE ON THE BOARD OF DIRECTORS.

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.

FORM 990, PART VII, SECTION A:

COLUMN D REPORTABLE COMPENSATION FROM THE ORGANIZATION AMOUNTS PAID TO BOARD MEMBERS ARE FOR HONORARIA ASSOCIATED WITH BOARD ROLES, SPOUSE TRAVEL, AND OTHER HONORARIA.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

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