LADIES PROFESSIONAL GOLF ASSOC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- LADIES PROFESSIONAL GOLF ASSOC (EIN 75-0055465)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-15
- IRS object ID
- 201723199349310052
- Schema version
- 2016v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-11-15T12:51:21-06:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Grant Thornton LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 South Orange Avenue Suite 2050 | AddressLine1Txt |
| City | Orlando | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 750055465 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ladies Professional Golf Association | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % KATHRYN MILTHORPE | InCareOfNm |
| Business Name Control | LADI | BusinessNameControlTxt |
| Phone | 3862746200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 International Golf Drive | AddressLine1Txt |
| City | Daytona Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 321241092 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHRYN H MILTHORPE | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 3862746200 | PhoneNum |
| Signature | 2017-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Dawn M Olivardia | PreparerPersonNm |
| PTIN | P00059252 | PTIN |
| Phone | 4074815100 | PhoneNum |
| Preparation | 2017-11-13 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 209.220.136.124 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Federal Original Submission Id | 59124220173195000003 | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2017-11-15 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | C87AE0D216A46200A65FC0FF8DEC19877942291C | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 6B7F49D81BE0AEDDD8EB70EFAA0A248AA1399C85 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kathryn H Milthorpe | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 International Golf Drive | AddressLine1Txt |
| City | Daytona Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 321241092 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $125,497,038 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.lpga.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1950 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE WORLDWIDE INTEREST IN THE GAME OF WOMEN'S PROFESSIONAL GOLF. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 150 | TotalEmployeeCnt |
| Total Volunteers | 2700 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $111,295,737 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $125,357,592 | CYProgramServiceRevenueAmt |
| PY Investment Income | $21,445 | PYInvestmentIncomeAmt |
| CY Investment Income | $139,446 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $111,317,182 | PYTotalRevenueAmt |
| CY Total Revenue | $125,497,038 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $202,050 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $349,212 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $850,000 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $650,000 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,616,774 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $12,770,757 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $98,391,286 | PYOtherExpensesAmt |
| CY Other Expenses | $110,257,293 | CYOtherExpensesAmt |
| PY Total Expenses | $111,060,110 | PYTotalExpensesAmt |
| CY Total Expenses | $124,027,262 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $257,072 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,469,776 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $60,133,251 | TotalAssetsBOYAmt |
| Total Assets EOY | $67,862,756 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $48,477,282 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $54,737,011 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,655,969 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,125,745 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROMOTE WORLDWIDE INTEREST IN THE GAME OF WOMEN'S PROFESSIONAL GOLF. PRIMARY ACTIVITIES INCLUDE SANCTIONING AND ADMINISTERING GOLF TOURNAMENTS AND PROVIDING EDUCATION AND CERTIFICATION OPPORTUNITIES FOR INDIVIDUALS IN THE GOLF INDUSTRY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | THE LADIES PROFESSIONAL GOLF ASSOCIATION IS ORGANIZED TO PROMOTE WORLDWIDE INTEREST IN THE GAME OF WOMEN'S GOLF BY PROVIDING TOURNAMENTS, INSTRUCTIONAL, AND PROFESSIONAL DEVELOPMENT PROGRAMS. THE LADIES PROFESSIONAL GOLF ASSOCIATION SANCTIONS LPGA AND SYMETRA TOUR EVENTS THROUGHOUT THE WORLD. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE LADIES PROFESSIONAL GOLF ASSOCIATION IS INVOLVED IN HOSTING A NUMBER OF TOURNAMENTS FOR ITS LPGA TEACHING AND CLUB PROFESSIONAL (T&CP) MEMBERSHIP INCLUDING A NATIONAL CHAMPIONSHIP, TEAM CLASSIC AND OTHER REGIONAL TOURNAMENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE LADIES PROFESSIONAL GOLF ASSOCIATION IS INVOLVED IN THE DEVELOPMENT OF A NUMBER OF EDUCATIONAL AND INSTRUCTIONAL PROGRAMS FOR ITS MEMBERS AND OTHERS IN THE GOLF INDUSTRY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 640 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 150 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | KS | ForeignCountryCd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHRYN MILTHORPE | PersonNm |
| Phone | 3862746200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 INTERNATIONAL GOLF DRIVE | AddressLine1Txt |
| City | Daytona Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32124 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Roberta Bowman | |||||||||
| ChairPerson | 3.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Karen Jennings | |||||||||
| Director | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Michael Trager | |||||||||
| Director | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| David Fay | |||||||||
| Director | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Peter Carfagna | |||||||||
| Director | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Peggy Mulligan | |||||||||
| Director | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Vicki Goetze-Ackerman | |||||||||
| President/Player/Director | 30.0 | 1.0 | Yes (X) | $74,880 | $0 | $14,697 | Yes (X) | ||
| Dewi Claire Schreefel | |||||||||
| Player/Director | 5.0 | 0.0 | Yes (X) | $9,297 | $0 | $0 | |||
| Ai Miyazato | |||||||||
| Player/Director | 5.0 | 0.0 | Yes (X) | $281,411 | $0 | $0 | |||
| Katherine Kirk | |||||||||
| Player/Director | 5.0 | 0.0 | Yes (X) | $63,216 | $0 | $0 | |||
| Morgan Pressel | |||||||||
| Player/Director | 5.0 | 0.0 | Yes (X) | $429,508 | $0 | $0 | |||
| Sarah Jane Smith | |||||||||
| Player/Director | 5.0 | 0.0 | Yes (X) | $344,743 | $0 | $0 | |||
| Mariajo Uribe | |||||||||
| Player/Director | 5.0 | 0.0 | Yes (X) | $294,954 | $0 | $0 | |||
| Michael Whan | |||||||||
| LPGA Commissioner | 40.0 | 1.0 | Yes (X) | $1,094,965 | $0 | $31,965 | Yes (X) | ||
| Deb Vangellow | |||||||||
| Member/Director | 2.0 | 0.0 | Yes (X) | $29,250 | $0 | $0 | |||
| Kathryn Milthorpe | |||||||||
| CFO/Treasurer | 40.0 | 2.0 | $302,260 | $0 | $30,319 | Yes (X) | |||
| Marian Moore | |||||||||
| CLO/Secretary | 40.0 | 2.0 | $297,555 | $0 | $21,491 | Yes (X) | |||
| Jon Podany | |||||||||
| Chief Commercial Officer | 40.0 | 0.0 | $451,500 | $0 | $29,074 | Yes (X) | |||
| Heather Daly-Donofrio | |||||||||
| Chief Tourn Ops Officer | 40.0 | 0.0 | $249,415 | $0 | $27,152 | Yes (X) | |||
| Nancy Henderson | |||||||||
| Chief Teaching Officer | 20.0 | 20.0 | $255,316 | $0 | $25,063 | Yes (X) | |||
| Kraig Kann | |||||||||
| Chief Communications Officer | 40.0 | 0.0 | $252,861 | $0 | $27,392 | Yes (X) | |||
| Michael Nichols | |||||||||
| Chief Business Officer | 40.0 | 0.0 | $261,450 | $0 | $31,456 | Yes (X) | |||
| Kelly Hyne | |||||||||
| SR VP Strategic Partnerships | 40.0 | 0.0 | $197,000 | $0 | $17,083 | Yes (X) | |||
| Ricki Lasky | |||||||||
| VP TBA | 40.0 | 0.0 | $237,000 | $0 | $28,492 | Yes (X) | |||
| Brian Carroll | |||||||||
| Sr. VP TV/New Media | 40.0 | 0.0 | $189,614 | $0 | $22,665 | Yes (X) | |||
| William Retana | |||||||||
| CIO | 40.0 | 0.0 | $185,600 | $0 | $17,279 | Yes (X) | |||
| Jin Pyun | |||||||||
| VP Int'l | 40.0 | 0.0 | $171,968 | $0 | $6,113 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $5,673,763 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $330,241 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 30 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Golf Channel | |||||
| PO Box 281401 | ATLANTA | GA | 30384 | television svcs | $16,863,482 |
| GGM International | |||||
| 4741 N Artesian Ave | CHICAGO | IL | 60625 | event ops | $704,785 |
| NBC Universal | |||||
| PO Box 402971 | ATLANTA | GA | 30384 | television svcs | $856,942 |
| Eiger Marketing | |||||
| 154 North St | GREENWICH | CT | 06830 | event ops | $1,839,377 |
| Top Tier Sports Medicine | |||||
| 751 Malibu Lane | INDIATLANTIC | FL | 32903 | sports medicine | $475,250 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 25 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TOURNAMENT REVENUE | 711300 | $79,445,493 | $79,445,493 |
| TELEVISION & MEDIA REVENUE | 711300 | $31,328,323 | $31,328,323 |
| CORPORATE SPONSORSHIPS | 711300 | $8,516,876 | $8,516,876 |
| MEMBERSHIP & OTHER INCOME | 711300 | $5,651,570 | $5,651,570 |
| EDUCATION/PROF DEV | 711300 | $415,330 | $415,330 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $125,357,592 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $139,296 | TotalRevenueColumnAmt |
| Exclusion | $139,296 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $150 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $150 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $150 | TotalRevenueColumnAmt |
| Exclusion | $150 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $125,497,038 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $125,357,592 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $139,446 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $349,212 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $650,000 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,376,208 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,805,548 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,696 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $758,906 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $631,399 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,831 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $586,861 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $881,427 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $833,997 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,056 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,405 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,549,308 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,414,137 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $473,175 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PRIZE MONEY | $56,960,280 |
| TOURNAMENT EXPENSE | $12,594,517 |
| TELEVISION & MEDIA | $18,593,788 |
| CORPORATE SPONSOR | $12,850,372 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,935,139 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,027,262 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,667,368 | BOYAmt |
| EOY | $33,079,285 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,002,737 | BOYAmt |
| EOY | $5,346,798 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,414,924 | BOYAmt |
| EOY | $1,998,994 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $13,556,453 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,641,396 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,940,404 | BOYAmt |
| EOY | $4,915,057 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,315,636 | BOYAmt |
| EOY | $20,993,823 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,131,693 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,660,489 | BOYAmt |
| EOY | $1,528,799 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,133,251 | BOYAmt |
| EOY | $67,862,756 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,271,696 | BOYAmt |
| EOY | $9,154,234 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,758,257 | BOYAmt |
| EOY | $24,588,954 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,447,329 | BOYAmt |
| EOY | $20,993,823 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,477,282 | BOYAmt |
| EOY | $54,737,011 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,655,969 | BOYAmt |
| EOY | $13,125,745 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,655,969 | BOYAmt |
| EOY | $13,125,745 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,133,251 | BOYAmt |
| EOY | $67,862,756 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,469,776 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $350,000 | OtherCostOrOtherBasisAmt |
| Book Value | $350,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,348,518 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,544,865 | DepreciationAmt |
| Book Value | $803,653 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $615,339 | OtherCostOrOtherBasisAmt |
| Depreciation | $566,782 | DepreciationAmt |
| Book Value | $48,557 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,242,596 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,529,749 | DepreciationAmt |
| Book Value | $3,712,847 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,915,057 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERS' DEFERRED RETIREMENT BENEFITS | Desc |
| Amt | $20,993,823 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $20,993,823 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $127,010,301 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $1,513,413 | OtherRevenueAmt |
| Revenue Not Reported | $1,513,413 | RevenueNotReportedAmt |
| Revenue Subtotal | $125,496,888 | RevenueSubtotalAmt |
| Other Revenues Not Included | $150 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $150 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $125,497,038 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $125,540,525 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,513,263 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,513,263 | ExpensesNotReportedAmt |
| Expenses Subtotal | $124,027,262 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $124,027,262 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part X, Line 2 | FIN 48 (ASC 740) FOOTNOTE INCOME TAXES - THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER PROVISIONS OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND FROM STATE INCOME TAXES UNDER SIMILAR PROVISIONS OF THE FLORIDA INCOME TAX CODE. THE ASSOCIATION IDENTIFIES AND EVALUATES UNCERTAIN TAX POSITIONS, IF ANY, AND RECOGNIZES THE IMPACT OF UNCERTAIN TAX POSITIONS FOR WHICH THERE IS A LESS THAN MORE-LIKELY-THAN-NOT PROBABILITY OF THE POSITION BEING UPHELD WHEN REVIEWED BY THE RELEVANT TAXING AUTHORITY. SUCH POSITIONS ARE DEEMED TO BE UNRECOGNIZED TAX BENEFITS AND A CORRESPONDING LIABILITY IS ESTABLISHED ON THE STATEMENT OF FINANCIAL POSITION. THE ASSOCIATION HAS NOT RECOGNIZED A LIABILITY FOR UNCERTAIN TAX POSITIONS. IF THERE WERE AN UNRECOGNIZED TAX BENEFIT, THE ASSOCIATION WOULD RECOGNIZE INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. THE ASSOCIATION'S REMAINING OPEN TAX YEARS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE INCLUDE THE YEARS ENDED DECEMBER 31, 2012 THROUGH 2016. |
| Schedule D, Part XI, Line 2d | EARNINGS ON PLAYER RETIREMENT BENEFITS INCLUDED SEPARATELY FOR FINANCIAL STATEMENT PRESENTATION PURPOSES BUT NET FOR TAX PURPOSES: $1,513,413 |
| Schedule D, Part XI, Line 4B | Gain on sale of assets OTHER THAN INVENTORY: $150 |
| Schedule D, Part XII, Line 2D | EARNINGS ON PLAYER RETIREMENT BENEFITS INCLUDED SEPARATELY FOR FINANCIAL STATEMENT PRESENTATION PURPOSES BUT NET FOR TAX PURPOSES: $1,513,413 GAIN ON SALE OF ASSETS OTHER THAN INVENTORY: $150 |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|
| East Asia and the Pacific | Program Services | Golf Competition | $523,959 |
| Europe (Including Iceland and Greenland) | Program Services | Golf Competition | $1,249,400 |
| North America | Program Services | Golf Competition | $566 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $1,773,925 | SubtotalSpentAmt |
| Total Spent | $1,773,925 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| The LPGA Foundation | |||||||
| 100 International Golf Drive | Daytona Beach | FL | 32124 | 593085528 | 501(C)(3) | $137,500 | GENERAL SUPPORT |
| Florida's Growers Foundation Inc | |||||||
| 20205 Hwy 27 | Lake Wales | FL | 33853 | 900427673 | 501(c)(3) | $140,000 | GENERAL SUPPORT |
| World Golf Foundation | |||||||
| One World Golf Place | St Augustine | FL | 32092 | 592998925 | 501(C)(3) | $12,857 | GENERAL SUPPORT |
| Charcot-Marie-Tooth | |||||||
| PO BOX 105 | GLENOLDEN | PA | 19036 | 222480896 | N/A | $10,000 | GENERAL SUPPORT |
| United Way of Volusia County | |||||||
| 3747 W Intl Speedway Blvd | Daytona Beach | FL | 32124 | 591099774 | 501(C)(3) | $6,000 | GENERAL SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | THE LADIES PROFESSIONAL GOLF ASSOCIATION TOURNAMENT PLAYERS ELECT TO DONATE ALL PRO AM REVENUE RECEIVED BY THE LPGA FROM TOURNAMENT SPONSORS TO THE LPGA FOUNDATION. THE LADIES PROFESSIONAL GOLF ASSOCIATION MAKES SURE THAT ALL TRANSFERS ARE USED FOR PROPER PURPOSES AND ARE NOT OTHERWISE DIVERTED FROM THE INTENDED USE. ALL OTHER GRANTS ARE MADE TO UNRELATED ORGANIZATIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (true) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (17 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ai Miyazato | ||||||||||||||
| Player/Director | $0 | $0 | $0 | $0 | $281,411 | $0 | $0 | $0 | $0 | $0 | $281,411 | $0 | $0 | $0 |
| Morgan Pressel | ||||||||||||||
| Player/Director | $0 | $0 | $0 | $0 | $429,508 | $0 | $0 | $0 | $0 | $0 | $429,508 | $0 | $0 | $0 |
| Sarah Jane Smith | ||||||||||||||
| Player/Director | $0 | $0 | $0 | $0 | $344,743 | $0 | $0 | $0 | $0 | $0 | $344,743 | $0 | $0 | $0 |
| Mariajo Uribe | ||||||||||||||
| Player/Director | $0 | $0 | $0 | $0 | $294,954 | $0 | $0 | $0 | $0 | $0 | $294,954 | $0 | $0 | $0 |
| Michael Whan | ||||||||||||||
| LPGA Commissioner | $719,965 | $0 | $375,000 | $0 | $0 | $0 | $7,950 | $0 | $24,015 | $0 | $1,126,930 | $0 | $0 | $0 |
| Kathryn Milthorpe | ||||||||||||||
| CFO/Treasurer | $247,520 | $0 | $54,740 | $0 | $0 | $0 | $7,211 | $0 | $23,108 | $0 | $332,579 | $0 | $0 | $0 |
| Jon Podany | ||||||||||||||
| Chief Commercial Officer | $364,000 | $0 | $87,500 | $0 | $0 | $0 | $7,950 | $0 | $21,124 | $0 | $480,574 | $0 | $0 | $0 |
| Heather Daly-Donofrio | ||||||||||||||
| Chief Tourn Ops Officer | $215,296 | $0 | $34,119 | $0 | $0 | $0 | $5,720 | $0 | $21,432 | $0 | $276,567 | $0 | $0 | $0 |
| Nancy Henderson | ||||||||||||||
| Chief Teaching Officer | $214,136 | $0 | $41,180 | $0 | $0 | $0 | $6,856 | $0 | $18,207 | $0 | $280,379 | $0 | $0 | $0 |
| Kraig Kann | ||||||||||||||
| Chief Communications Officer | $156,546 | $0 | $38,133 | $0 | $58,182 | $0 | $5,840 | $0 | $21,552 | $0 | $280,253 | $0 | $0 | $0 |
| Michael Nichols | ||||||||||||||
| Chief Business Officer | $219,450 | $0 | $42,000 | $0 | $0 | $0 | $7,843 | $0 | $23,613 | $0 | $292,906 | $0 | $0 | $0 |
| Kelly Hyne | ||||||||||||||
| SR VP Strategic Partnerships | $180,000 | $0 | $17,000 | $0 | $0 | $0 | $5,460 | $0 | $11,623 | $0 | $214,083 | $0 | $0 | $0 |
| Ricki Lasky | ||||||||||||||
| VP TBA | $205,000 | $0 | $32,000 | $0 | $0 | $0 | $6,400 | $0 | $22,092 | $0 | $265,492 | $0 | $0 | $0 |
| Brian Carroll | ||||||||||||||
| Sr. VP TV/New Media | $170,016 | $0 | $19,598 | $0 | $0 | $0 | $5,156 | $0 | $17,509 | $0 | $212,279 | $0 | $0 | $0 |
| William Retana | ||||||||||||||
| CIO | $163,200 | $0 | $22,400 | $0 | $0 | $0 | $2,384 | $0 | $14,895 | $0 | $202,879 | $0 | $0 | $0 |
| Jin Pyun | ||||||||||||||
| VP Int'l | $156,100 | $0 | $15,868 | $0 | $0 | $0 | $0 | $0 | $6,113 | $0 | $178,081 | $0 | $0 | $0 |
| Marian Moore | ||||||||||||||
| CLO/Secretary | $249,755 | $0 | $47,800 | $0 | $0 | $0 | $7,950 | $0 | $13,541 | $0 | $319,046 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1A | First Class or charter travel privileges are provided solely to the Commissioner of the LPGA in accordance with LPGA travel policies and procedures. |
| Schedule J, Part I, Line 4A | CHIEF COMMUNICATIONS OFFICER, KRAIG KANN, RECEIVED A SEVERANCE PAYMENT IN CALENDAR YEAR 2016. THIS AMOUNT IS REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III). |
| Schedule J, Part II(B)(III) | COMPENSATION FOR THE FOLLOWING BOARD MEMBER WAS RELATED TO TOURNAMENT PRIZE WINNINGS RECEIVED IN CONJUNCTION WITH COMPETING IN LPGA TOURNAMENTS AND PROFESSIONAL SERVICES: AI MIYAZATO MORGAN PRESSEL SARAH JANE SMITH MARIAJO URIBE |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (8 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Vicki Goetze-Ackerman | |||
| Player/BOD | $5,200 | Professional services | false |
| Dewi Claire Schreefel | |||
| Player/BOD | $9,297 | Prize Winnings/Prof. Services | false |
| Ai Miyazato | |||
| Player/BOD | $281,411 | Prize Winnings/Prof. Services | false |
| Katherine Kirk | |||
| Player/BOD | $63,216 | Prize Winnings/Prof. Services | false |
| Morgan Pressel | |||
| Player/BOD | $429,508 | Prize Winnings/Prof. Services | false |
| Sarah Jane Smith | |||
| Player/BOD | $344,743 | Prize Winnings/Prof. Services | false |
| Mariajo Uribe | |||
| Player/BOD | $294,954 | Prize Winnings/Prof. Services | false |
| Deb Vangellow | |||
| Member/BOD | $29,250 | Professional Services | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PLEASE SEE SCHEDULE O FOR ADDITIONAL INFORMATION FOR | FormAndLineReferenceDesc |
| Explanation | PART IV BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Members or Stockholders | Form 990, Part VI, Line 6 The members of the Ladies Professional Golf Association are the tournament players and Teaching and Club Professional members. |
| Members or Stockholders who may elect | Form 990, Part VI, Line 7a The reserved powers of the Ladies Professional Golf Association permit the voting membership to elect one or more members of the governing body of the Ladies Professional Golf Association. |
| Decisions Subject to Approval | Form 990, Part VI, Line 7b The Ladies Professional Golf Associations bylaws reserve to the members the power to amend, repeal or restate the Constitution. Form 990 Review Process Form 990, Part VI, Line 11b The Form 990 is prepared by an independent accounting firm in conjunction with the Ladies Professional Golf Association's management. The return is reviewed by Management prior to distribution to the full board of Directors for information purposes prior to filing. |
| Conflict of Interest Policy Monitoring & Enforcement | Form 990, Part VI, Line 12c Board members are provided with a conflict of interest reporting form on an annual basis on which to report and disclose any real or potential conflict of interest or ethical issue to the LPGA. The obligation to report such conflicts or issues is ongoing; therefore board members are required to report any change in circumstances whenever they occur during any calendar year. Each conflict of interest reporting form shall be submitted confidentially for review to the Chief Legal Officer, who is empowered to resolve any conflict of interest or ethical issue that may compromise a board member's ability to fulfill her or his fiduciary obligations to the Ladies Professional Golf Association. In the event that a conflict of interest or ethical issue cannot be satisfactorily resolved by the LPGA Chief Legal Officer, the matter shall be referred to the LPGA Governance Committee which shall seek to resolve the matter. Any matter that cannot be resolved by the above procedures shall be reported to the board of directors for resolution. |
| Process FOR determining compensation | Form 990, Part VI, Line 15a The Human Resources Committee of the Board of Directors is charged with recommending the appointment, conducting performance reviews and determining the compensation of the Commissioner. This recommendation is based on the following methods: independent compensation consulting, comparable industry knowledge, and market surveys. The Human Resources Committee recommends to the entire Board of Directors the Commissioner's base salary, benefits and performance bonus, if certain goals are met. |
| PROCESS FOR DETERMINING COMPENSATION | Form 990, Part VI, Line 15b The Commissioner is charged with conducting performance reviews of officers and key employees to determine base salary, benefits and performance bonus, if goals are met. The procedures used to determine compensation include the following: independent compensation consulting, comparable industry knowledge, and market surveys. |
| FORM 990, PART VI, SECTION C, LINE 18 | The Ladies Professional Golf Association makes its Form 1023, 990, 990-T available for public inspection via U.S. mail upon request. |
| FORM 990, PART VI, SECTION C, LINE 19 | No governing documents, conflict of interest policy or financial statements are available to the public. |
| Form 990, Part VII, Column E | Nancy Henderson is an employee of the LPGA and receives her Form W-2 from this organization. Ms. Henderson provides services both to the LPGA and to related organization, the LPGA Foundation. In the interest of clarity, the LPGA is reporting that 50% of Ms. Hendersons compensation is attributable to services rendered to the LPGA Foundation. |
| BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS | Schedule L, Part IV (A) NAME OF PERSON: VICKI GOETZE-ACKERMAN (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: PLAYER/BOD (C) AMOUNT OF TRANSACTION: $5,200. (D) DESCRIPTION OF TRANSACTION: THE TRANSACTION BETWEEN VICKI GOETZE-ACKERMAN AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO PROFESSIONAL SERVICES AS LPGA TOUR PRESIDENT. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: DEWI CLAIRE SCHREEFEL (B) RELATIONSHIP BETWEEN PERSON AND ORGANIZATION: PLAYER/BOD (C) AMOUNT OF TRANSACTION: $9,297. (D) DESCRIPTION OF TRANSACTION: THE TRANSACTION BETWEEN DEWI CLAIRE SCHREEFEL AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO PRIZE WINNINGS RECEIVED FROM COMPETING IN LPGA TOURNAMENTS. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: AI MIYAZATO (B) RELATIONSHIP BETWEEN PERSON AND ORGANIZATION: PLAYER/BOD (C) AMOUNT OF TRANSACTION: $281,411. (D) DESCRIPTION OF TRANSACTION: THE TRANSACTION BETWEEN AI MIYAZATO AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO PRIZE WINNINGS RECEIVED FROM COMPETING IN LPGA TOURNAMENTS. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: KATHERINE KIRK (B) RELATIONSHIP BETWEEN PERSON AND ORGANIZATION: PLAYER/BOD (C) AMOUNT OF TRANSACTION: $63,216. (D) DESCRIPTION OF TRANSACTION: THE TRANSACTION BETWEEN KATHERINE KIRK AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO PRIZE WINNINGS RECEIVED FROM COMPETING IN LPGA TOURNAMENTS. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: MORGAN PRESSEL (B) RELATIONSHIP BETWEEN PERSON AND ORGANIZATION: PLAYER/BOD (C) AMOUNT OF TRANSACTION: $429,508. (D) THE TRANSACTION BETWEEN MORGAN PRESSEL AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO PRIZE WINNINGS RECEIVED FROM COMPETING IN LPGA TOURNAMENTS. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: SARAH JANE SMITH (B) RELATIONSHIP BETWEEN PERSON AND ORGANIZATION: PLAYER/BOD (C) AMOUNT OF TRANSACTION: $344,743. (D) DESCRIPTION OF TRANSACTION: THE TRANSACTION BETWEEN SARAH JANE SMITH AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO PRIZE WINNINGS RECEIVED FROM COMPETING IN LPGA TOURNAMENTS. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: MARIAJO URIBE (B) RELATIONSHIP BETWEEN PERSON AND ORGANIZATION: PLAYER/BOD (C) AMOUNT OF TRANSACTION: $294,954. (D) DESCRIPTION OF TRANSACTION: THE TRANSACTION BETWEEN MARIAJO URIBE AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO PRIZE WINNINGS RECEIVED FROM COMPETING IN LPGA TOURNAMENTS. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: DEB VANGELLOW (B) RELATIONSHIP BETWEEN PERSON AND ORGANIZATION: MEMBER/BOD (C) AMOUNT OF TRANSACTION: $29,250. (D) DESCRIPTION OF TRANSACTION: THE TRANSACTION BETWEEN DEB VANGELLOW AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO PROFESSIONAL SERVICES RENDERED AS TCP NATIONAL PRESIDENT AND EVALUATOR. (E) SHARING OF ORGANIZATION REVENUES? = NO |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| FGTA LLC | |||||||||
| 100 International Golf Drive | Daytona Beach | FL | 32124 | 260507044 | Develop Tour | FL | -$727,361 | $3,373,406 | LPGA |
| LPGA Tourn Prop One LLC | |||||||||
| 100 International Golf Drive | Daytona Beach | FL | 32124 | 271317091 | Golf Events | FL | $14,985,805 | $10,342,587 | LPGA |
| LPGA Asia LLC | |||||||||
| 100 International Golf Drive | Daytona Beach | FL | 32124 | 462753637 | Marketing | FL | $307,509 | $9,412 | LPGA |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| THE LPGA FOUNDATION | ||||||||||
| 100 International Golf Drive | Daytona Beach | FL | 32124 | 593085528 | JRGOLF/SCHOL | FL | 501(c)(3) | 11, TYPE II | NA | false |
| Daytona Beach Golf Charities | ||||||||||
| 100 International Golf Drive | Daytona Beach | FL | 32124 | 593214096 | GOLF EVENTS | FL | 501(c)(3) | na | false | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| The LPGA Foundation | ||
| b | $137,500 | Gift |
| The LPGA Foundation | ||
| r | $294,720 | DUE from ENTITY |
| The LPGA Foundation | ||
| n, q | $42,602 | Reimbursement |
| The LPGA Foundation | ||
| o, q | $643,085 | Reimbursement |
| The LPGA Foundation | ||
| q | $2,518,738 | Reimbursement |