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      <Desc>THE SECTION ADMINISTERS GOLF CHAMPIONSHIP AND PRO AM GOLF TOURNAMENTS.</Desc>
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        <Desc>ADDITIONAL EVENTS INCLUDE TRAVELING PRO AMS AND PLAY GOLF AMERICA DAY. THE TRAVELING PRO AMS GIVE MEMBERS A CHANCE TO SHOWCASE THEIR ASSOCIATION TO MEMBERS, FRIENDS AND FAMILY, AS WELL AS COMPETE IN PROFESSIONALLY ADMINISTERED PRO AMS OVER THE WINTER MONTHS. PLAY GOLF AMERICA DAY IS A CONSUMER GOLF FESTIVAL PARTICIPATED IN BY PEOPLE DESIGNED TO SHOWCASE OUR PROFESSIONALS AND THE GAME OF GOLF. IT INCLUDED FREE GOLF LESSONS, CONTESTS, AND PRIZES.</Desc>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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      <OtherAssetsOrgGrp>
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      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
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        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOUTHERN OHIO SECTION PGA IS A NOT FOR PROFIT CORPORATION WITH MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S MEMBERS ELECT MEMBERS OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>DECISIONS ARE SUBJECT TO APPROVAL BY MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR OF THE SOUTHERN OHIO SECTION PGA REVIEWS THE COMPLETED 990 RETURN FOR COMPLETENESS AND ACCURACY PRIOR TO FILING. FOLLOWING THIS REVIEW, THE 990 IS GIVEN TO ALL OFFICERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICY IS DISCUSSED ANNUALLY AT BOARD MEETING WHEN MEMBERS RENEW AGREEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION USES AN EMPLOYEE LEASING COMPANY AND HAS DIRECT EMPLOYEES. EMPLOYEE COMPENSATION IS DETERMINED BY THE OFFICERS WITH THE HELP OF SURVEY DATA ON COMPARABLE POSITIONS ACROSS THE COUNTRY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AND OTHER GOVERNING DOCUMENTS AVAILABLE AT THE PUBLIC'S REQUEST BY CONTACTING THE SOUTHERN OHIO PGA SECTION OFFICE.</ExplanationTxt>
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</Return>