2024-02-13T16:09:03-05:00 2023-03-31 990 2022-04-01 650443262 PGA FINANCIAL ASSISTANCE FUND INC PGAF 5616248400 1916 PGA PARKWAY FRISCO TX 75033 JOHN CONNELLY CFO 8004776465 2024-02-15 JOHN CONNELLY 999009999 false 2022 2023-04-26 12:10:37Z SETH WAUGH 809730 false X _ X 1993 FL THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO ENCOURAGE & PROMOTE THE ATTAINMENT OF HIGHER EDUCATIONAL GOALS BY AWARDING SCHOLARSHIPS BASED ON A HIGH LEVEL OF ACADEMIC ACHIEVEMENT. IN ADDITION, THE ORGANIZATION'S PURPOSE IS TO PROVIDE TEMPORARY FINANCIAL AID TO THOSE IN DIRE FINANCIAL NEED USUALLY AS A RESULT OF AN ACCIDENT OR SUDDEN ILLNESS. 4 0 0 0 150476 187541 0 772285 622189 0 922761 809730 406000 399000 0 0 0 0 29553 543 435553 399543 487208 410187 8307726 7947190 590103 802106 7717623 7145084 X THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO ENCOURAGE & PROMOTE THE ATTAINMENT OF HIGHER EDUCATIONAL GOALS BY AWARDING SCHOLARSHIPS BASED ON A HIGH LEVEL OF ACADEMIC ACHIEVEMENT. IN ADDITION, THE ORGANIZATION'S PURPOSE IS TO PROVIDE TEMPORARY FINANCIAL AID TO THOSE IN DIRE FINANCIAL NEED USUALLY AS A RESULT OF AN ACCIDENT OR SUDDEN ILLNESS. false false 399482 399000 SCHOLARSHIP PROGRAMS - AS DETAILED ON SCHEDULE I, NUMEROUS INDIVIDUALS WERE GRANTED SCHOLARSHIPS TO ATTEND VARIOUS COLLEGES AND UNIVERSITIES AS A RESULT OF THEIR HIGH ACADEMIC ACHIEVEMENTS. 399482 true false false false false false false false false false false false false false true false false true false false false false false false false false false false true true false false false false false false false false false false false false false true false true false true 0 0 0 false false false false false false false false false false false false false false X 4 0 false false false false false false false true true false false false true false true true true true true false FL X THE CONTROLLER 8004776465 1916 PGA PARKWAY FRISCO TX 75034 SETH WAUGH CEO 1.00 39.00 X X 0 3138041 49559 JOHN EASTERBROOK CMO 1.00 39.00 X 0 1351117 62078 RHONA AIME CFO 1.00 39.00 X 0 677458 50701 HENRY SMOKLER GENERAL COUN 1.00 39.00 X 0 636626 65661 SANDRA CROSS CPO 1.00 39.00 X 0 472502 33672 GEORGE WHITAKER SENIOR DIREC 1.00 39.00 X 0 424380 54824 KEVIN SCOTT CTO 1.00 39.00 X 0 399155 30525 KEVIN RING CRO 1.00 39.00 X 0 420823 4162 JEFFREY BLOOM FP&B CONTROL 1.00 39.00 X 0 322282 49951 DIANE PATZ SENIOR DIREC 1.00 39.00 X 0 314841 46511 JOHN LINDERT PRESIDENT 1.00 9.00 X X 0 107181 0 DON REA VICE PRESIDE 1.00 9.00 X X 0 84067 0 NATHAN CHARNES SECRETARY 1.00 9.00 X X 0 9840 0 8358313 447644 true true false 187541 187541 157263 157263 464926 464926 464926 464926 809730 622189 399000 399000 OTHER 543 482 61 399543 399482 61 0 549 550 8307177 7946640 8307726 7947190 17500 572603 802106 590103 802106 X 7717623 7145084 7717623 7145084 8307726 7947190 410187 -982726 X false true X true false X 86041 152966 164519 150476 187541 741543 86041 152966 164519 150476 187541 741543 741543 91676 169926 166790 125492 157263 711147 1452690 0.51050 0.49540 X DUE TO AFFILIATES 802106 802106 true SCHOLARSHIPS - PGA FAF 185 349000 SCHOLARSHIPS - JOHN COX 10 50000 SCHEDULE I, PAGE 1, PART I, LINE 2 COLLEGE SCHOLARSHIPS ARE MADE AVAILABLE TO CHILDREN AND GRANDCHILDREN OF PGA OF AMERICA MEMBERS. THE SCHOLARSHIP PROGRAMS AWARD STUDENTS ON AN ACEDEMIC BASIS TAKING INTO ACCOUNT GPA, SAT AND/OR ACT TEST SCORES, AND EXTRACURRICULAR ACTIVITIES. THE SCHOLARSHIP CHECKS ARE CUT TO EACH SPECIFIC UNIVERSITY FOR THE BENEFIT OF THE SCHOLARSHIP AWARD RECIPIENT. THIS WAY, THE SCHOLARSHIP IS USED FOR ITS INTENDED PURPOSE, HIGHER EDUCATION. THE BENEVOLENT & RELIEF FUND PROVIDES FINANCIAL AID TO MEMBERS OF THE PGA OF AMERICA. APPLICATIONS FOR AID ARE REVIEWED BY STAFF TO ASSURE THAT THE "DESTITUTE" REQUIREMENT IS MET. QUALIFIED APPLICATIONS ARE THEN REVIEWED AND APPROVED BY THE BOARD OF CONTROL OF THE PGA OF AMERICA WHICH IS A COMMITTEE CHAIRED BY THE SECRETARY OF THE PGA OF AMERICA. X X X X X true true false false false false false false false false false SETH WAUGH CEO 2186867 731148 220026 15250 34309 3187600 JOHN EASTERBROOK CMO 658641 299109 393367 26917 35161 1413195 RHONA AIME CFO 460338 165963 51157 30500 20201 728159 HENRY SMOKLER GENERAL COUNSEL 439602 160341 36683 30500 35161 702287 SANDRA CROSS CPO 311762 119834 40906 25476 8196 506174 GEORGE WHITAKER SENIOR DIRECTOR 197270 45248 181862 25906 28918 479204 KEVIN SCOTT CTO 290979 65287 42889 30500 25 429680 KEVIN RING CRO 26995 393828 2457 1705 424985 JEFFREY BLOOM FP&B CONTROLLER 233100 65830 23352 30500 19451 372233 DIANE PATZ SENIOR DIRECTOR 212983 64370 37488 30500 16011 361352 SCHEDULE J, PAGE 1, PART I, LINE 1A IN CERTAIN CASES EMPLOYEES, OFFICERS, BOARD MEMBERS, AND/OR THEIR COMPANIONS ARE PROVIDED THE FOLLOWING ITEMS. - CERTAIN EMPLOYEES, OFFICERS, BOARD MEMBERS, AND/OR THEIR COMPANIONS MAY UTILIZE FIRST CLASS OR CHARTER TRAVEL FOR BUSINESS PURPOSES BASED ON SECURITY, PRIVACY, AND TIMING CONCERNS. - CERTAIN EMPLOYEESAND OFFICERS ARE PROVIDED HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES. - CERTAIN EMPLOYEES AND OFFICERS ARE PROVIDED PERSONAL SERVICES. - CERTAIN EMPLOYEES, OFFICERS, AND BOARD MEMBERS ARE PROVIDED TAX GROSS-UP PAYMENTS. ALL ITEMS THAT RESULT IN REPORTABLE COMPENSATION ARE PROPERLY REPORTED TO THE INDIVIDUAL RECIPIENT EITHER WITHIN THEIR W-2 OR 1099-MISC REPORTING EACH YEAR. SCHEDULE J, PAGE 1, PART I, LINE 3 THE CEO IS PAID BY A RELATED ORGANIZATION. THE CEO'S COMPENSATION IS ESTABLISHED BY THE RELATED ORGANIZATION THROUGH THE USE OF THE FOLLOWING METHODS: A COMPENSATION COMMITTEE; AN INDEPENDENT COMPENSATION CONSULTANT; AND, A COMPENSATION SURVEY OR STUDY. THE COMPENSATION IS DOCUMENTED IN A WRITTEN EMPLOYMENT CONTRACT AND APPROVED BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990 - ORGANIZATION'S MISSION THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO ENCOURAGE & PROMOTE THE ATTAINMENT OF HIGHER EDUCATIONAL GOALS BY AWARDING SCHOLARSHIPS BASED ON A HIGH LEVEL OF ACADEMIC ACHIEVEMENT. IN ADDITION, THE ORGANIZATION'S PURPOSE IS TO PROVIDE TEMPORARY FINANCIAL AID TO THOSE IN DIRE FINANCIAL NEED USUALLY AS A RESULT OF AN ACCIDENT OR SUDDEN ILLNESS. FORM 990, PART VI LINES 12, 13 AND 14 - THE CHARITY APPLIES THE WRITTEN CONFLICT OF INTEREST POLICY, WRITTEN WHISTLEBLOWER POLICY AND WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY THAT HAVE BEEN ADOPTED BY ITS RELATED ORGANIZATION, THE PROFESSIONAL GOLFERS' ASSOCIATION OF AMERICA. LINE 15 - ALL COMPENSATION IS BEING REPORTED ON THE CHARITY'S FORM 990 AS RELATED COMPENSATION. THE CHARITY'S RELATED ORGANIZATION, THE PROFESSIONAL GOLFERS' ASSOCIATION OF AMERICA, CONDUCTS THE COMPENSATION REVIEW PROCESS DESCRIBED IN PART VI, LINE 15. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY THE TAX DEPARTMENT AND THEN REVIEWED BY THE SENIOR DIRECTOR, TAX & SECTION FINANCE AND CFO PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C ALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVE A CONFLICT OF INTEREST POLICY AT THE TIME THEY ARE ELECTED TO THE BOARD. THE CONFLICT OF INTEREST POLICY REQUIRES DIRECTORS TO AVOID CONFLICT SITUATIONS. IN THE EVENT A CONFLICT ARISES, THEY ARE REQUIRED TO DISCLOSE THE CONFLICT TO THE OTHER DIRECTORS SO THEY CAN TAKE APPROPRIATE ACTION. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION HAS NO EMPLOYEES. THE TOP MANAGEMENT OFFICIALS ARE PAID BY A RELATED COMPANY. FOR THIS RELATED COMPANY, ALL EMPLOYEE COMPENSATION IS DETERMINED BASED ON COMPARABILITY DATA AND PERFORMANCE EVALUATIONS AND THE DELIBERATION AND DECISION PROCESS IS CONTEMPORANEOUSLY SUBSTANTIATED. CERTAIN POSITIONS MAY ALSO BE SUBJECT TO REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS WITH THE ASSISTANCE OF INDEPENDENT CONSULTANTS. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION HAS NO EMPLOYEES OF ITS OWN. THE OTHER OFFICERS ARE PAID BY A RELATED COMPANY. FOR THIS RELATED COMPANY, ALL EMPLOYEE COMPENSATION IS DETERMINED BASED ON COMPARABILITY DATA AND PERFORMANCE EVALUATIONS AND THE DELIBERATION AND DECISION PROCESS IS CONTEMPORANEOUSLY SUBSTANTIATED. CERTAIN POSITIONS MAY ALSO BE SUBJECT TO REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS WITH THE ASSISTANCE OF INDEPENDENT CONSULTANTS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PGA OF AMERICA 1916 PGA PARKWAY FRISCO TX 75033 590785835 MEMBER ORG FL 501C6 NA false PGA FOUNDATION INC 1916 PGA PARKWAY FRISCO TX 75033 650443262 FINC'L AID FL 501C3 7 NA false PGA SIF LP PO BOX 109601 PALM BEACH GARDENS FL 334109601 464931782 INVESTMENT DE N/A false false NEXTGENGOLF INC 1916 PGA PARKWAY FRISCO TX 75033 464420151 GOLF RLTD. FL N/A false PGA CORPORATION 1916 PGA PARKWAY FRISCO TX 75033 591101063 GOLF RLTD. FL N/A false PGA GOLF DEVELOPMENT INC 1916 PGA PARKWAY FRISCO TX 75033 650775946 GOLF RLTD. FL N/A false PGA GOLF ENTERPRISES INC 1916 PGA PARKWAY FRISCO TX 75033 650397758 GOLF RLTD. FL N/A false PGA GOLF PROPERTIES INC 1916 PGA PARKWAY FRISCO TX 75033 592763185 GOLF RLTD. FL N/A false PGA GOLF PARTNERS INC 1916 PGA PARKWAY FRISCO TX 75033 650394728 GOLF RLTD. FL N/A false PGA MANAGEMENT SERVICES INC 1916 PGA PARKWAY FRISCO TX 75033 650394727 GOLF RLTD. FL N/A false PGA RESERVE INC 1916 PGA PARKWAY FRISCO TX 75033 650520200 GOLF RLTD. FL N/A false PGA TOURNAMENT CORPORATION INC 1916 PGA PARKWAY FRISCO TX 75033 650394725 GOLF RLTD. FL N/A false PGA VALHALLA INC 1916 PGA PARKWAY FRISCO TX 75033 650447187 GOLF RLTD. FL N/A false false false false false false false false false false false false false false true true true false false false PGA OF AMERICA N PGA OF AMERICA O PGA OF AMERICA P SCHEDULE R THE ORGANIZATION SHARES CERTAIN FACILITIES AND EQUIPMENT WITH THE PGA OF AMERICA. PGA CORPORATION IS THE DIRECT EMPLOYER FOR MOST OF THE RELATED ORGANIZATIONS AND THE ORGANIZATION SHARES SOME OF THESE EMPLOYEES. PGA OF AMERICA HOLDS THE GENERAL DISBURSEMENT ACCOUNT FOR MOST OF THE RELATED ORGANIZATIONS. THIS GENERAL DISBURSEMENT ACCOUNT IS USED FOR COST SAVINGS, EFFICIENCIES, AND IS NOT FOR PURPOSES OF PAYING BILLS FOR RELATED PARTIES WHO DO NOT HAVE ENOUGH LIQUIDITY TO PAY THEIR OWN EXPENSES. PGA OF AMERICA DISBURSES FUNDS FOR EXPENSES OF THE PGA FINANCIAL ASSISTANCE FUND. THE PGA FINANCIAL ASSISTANCE FUND REIMBURSES PGA OF AMERICA FOR THESE DISBURSEMENTS ON A PERIODIC BASIS.