IF Column A = Blank Then "N", ELSEIF Column A = USGA Then "N-USGA" ELSE "Y"
@jetmey use the isEmpty() function check the blank
IF isEmpty([Column A]) Then "N" ELSEIF [Column A] = "USGA" Then "N-USGA" ELSE "Y" ENDIF
@jetmey to add to @binu_acs solution if your blanks are Nulls the just replace isEmpty with isNull in binuacs formula