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Maryland State Golf Association

EIN 52-1326177 · Baltimore, MD

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceGood70 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO SERVE, GROW AND ADVANCE THE GAME OF GOLF IN MARYLAND AND THE DISTRICT OF COLUMBIA.

Income
$3.3 million
Spending
$2.5 million
Spent on programs
63%
Reserves
13.1 months of spending
Largest source of income
fees for its services, 82%
Employees
11
Volunteers
72
Highest pay
$185,561, executive director

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100. Higher than 79% of charities in its peer group (recreation and sports, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 13.1 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 24% of income.

  • Income trend

    15 of 15

    Income rose 26% on the year before.

  • Spending floor

    8 of 15

    63% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 70 out of 100. Higher than 46% of charities in its peer group (recreation and sports, $1m to $10m).

  • Independent board

    25 of 25

    15 of 15 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (6)
  1. $524,368 spent. THE MARYLAND HANDICAP PROGRAM IS A JOINT VENTURE WITH THE MIDDLE ATLANTIC SECTION OF THE PGA PROVIDING HANDICAP SERVICES TO 167 CLUBS WITH OVER 58,000 MEMBERS.
  2. $411,469 spent. THE MARYLAND STATE GOLF ASSOCIATION'S TOURNAMENT PROGRAM ADMINISTERS AND CONDUCTS A COMPREHENSIVE SCHEDULE OF AMATEUR GOLF CHAMPIONSHIPS AND COMPETITIVE EVENTS FOR MARYLAND GOLFERS OF ALL AGES AND SKILL LEVELS. THE PROGRAM IS DESIGNED TO PRESERVE THE TRADITIONS OF AMATEUR GOLF, PROVIDE EQUITABLE COMPETITIVE OPPORTUNITIES, AND PROMOTE SPORTSMANSHIP AND INTEGRITY THROUGH THE RULES OF GOLF. MSGA ORGANIZES STATE CHAMPIONSHIPS, QUALIFIERS, TEAM COMPETITIONS, AND SPECIAL EVENTS, WHILE PROVIDING COURSE SETUP, RULES ADMINISTRATION, SCORING, AND ON-SITE TOURNAMENT MANAGEMENT. REVENUES SUPPORTING THE PROGRAM ARE PRIMARILY DERIVED FROM ENTRY FEES.
  3. $328,554 spent. THE MSGA E-CLUB (ECLUB) PROGRAM PROVIDES AN AFFORDABLE AND ACCESSIBLE PATHWAY FOR INDIVIDUAL GOLFERS WHO ARE NOT MEMBERS OF A TRADITIONAL CLUB TO RECEIVE AN OFFICIAL USGA HANDICAP INDEX AND ACCESS TO MSGA BENEFITS AND SERVICES. THROUGH THIS PROGRAM, GOLFERS CAN ESTABLISH AND MAINTAIN HANDICAPS, PARTICIPATE IN SELECT COMPETITIONS, RECEIVE RULES OF GOLF EDUCATION, AND ENGAGE WITH MSGA INITIATIVES. THE PROGRAM EXPANDS ACCESS TO ORGANIZED GOLF, SUPPORTS INCLUSION AND PARTICIPATION ACROSS THE STATE, AND ADVANCES MSGA'S MISSION TO SERVE ALL MARYLAND GOLFERS.
  4. $150,552 spent. THE MSGA PARTNERED WITH YOUTH ON COURSE IN 2018 TO BRING ACCESS TO GOLF FOR $5 OR LESS TO YOUTH IN MARYLAND. YOUTH ON COURSE SUBSIDIZES THE GREENS FEES TO ENSURE GOLF COURSES DO NOT LOSE MONEY WHILE PARTICIPATING IN THE PROGRAM. YOUTH ON COURSE HEADQUARTERS PAID FOR ALL SUBSIDIES DURING 2018 AND 2019, BUT STARTING IN 2020, THE MSGA IS FULLY RESPONSIBLE FOR PAYING SUBSIDIES TO PARTICIPATING COURSES. THE SUBSIDIES AMOUNTED TO $146,596 IN 2025. OVER 6,400 KIDS AGES 6-18 ARE CURRENTLY MEMBERS OF YOUTH ON COURSE MARYLAND.
  5. $67,227 spent. SUPPORT FOR ENHANCING AND IMPROVING THE GAME OF GOLF IN THE STATE OF MARYLAND: -THE MSGA SPONSORS THE EMMET GARY SCHOLARSHIP WHICH IS PRESENTED ANNUALLY TO AGRONOMY STUDENTS AT THE UNIVERSITY OF MARYLAND. SINCE 1969, THERE HAVE BEEN 166 RECIPIENTS WHO HAVE RECEIVED SCHOLARSHIPS TOTALING OVER $405,000. MANY OF THE STUDENTS HAVE GONE ON TO BECOME GOLF COURSE SUPERINTENDENTS IN MARYLAND AND ACROSS THE COUNTRY.-THE MSGA BECAME A CO-SPONSOR OF THE FIRST TEE METRO TOUR IN THE STATE OF MARYLAND IN 2013. THE FIRST TEE METRO TOUR IS A DEVELOPMENTAL TOURNAMENT SERIES THAT IS OPEN TO THE FIRST TEE PARTICIPANTS FROM THE GREATER WASHINGTON, D.C., HOWARD COUNTY, BALTIMORE, PRINCE GEORGE'S COUNTY AND MONTGOMERY COUNTY CHAPTERS. THE PARTICIPANTS MUST BE AN ACTIVE FIRST TEE PARTICIPANT, AT LEAST 12 YEARS OF AGE AND A BIRDIE LEVEL PARTICIPANT. MSGA CONTRIBUTES $5,000 PER YEAR.-SINCE 2006, THE MSGA HAS AWARDED EDUCATIONAL SCHOLARSHIPS TO INDIVIDUALS EMPLOYED BY MSGA MEMBER CLUBS AND/OR THEIR CHILDREN, AND TO STUDENTS HAVING COMPLETED THEIR JUNIOR YEAR OF HIGH SCHOOL WITH A BONA FIDE CONNECTION TO THE GAME OF GOLF. SCHOLARSHIPS TO DATE HAVE TOTALED $330,625 TO MORE THAN 83 STUDENTS.-THE MSGA IS OFFERING SUPPORT TO JUNIOR GOLFERS IN THEIR PURSUIT OF OBTAINING A GOLF SCHOLARSHIP. THIS PROGRAM STARTED IN 2015. FIVE $500 GRANTS WERE AWARDED IN 2025.
  6. $92,728 spent. VARIOUS PROGRAM SERVICES AND MEMBERSHIP DUES

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 2002.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

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