PGA FOUNDATION INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- PGA FOUNDATION INC (EIN 59-1809626)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-13
- IRS object ID
- 201410449349300131
- Schema version
- 2012v2.3
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-13T09:34:20-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOMAS & CLOUGH CO PA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1919 N FLAGLER DR STE 300 | AddressLine1 |
| City | WEST PALM BEACH | City |
| State | FL | State |
| ZIP Code | 334073839 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 591809626 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PGA FOUNDATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | PGAF | NameControl |
| Phone | 5616248400 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 109601 | AddressLine1 |
| City | PALM BEACH GARDENS | City |
| State | FL | State |
| ZIP Code | 334209601 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KIRK A POTTINGER | Name |
| Title | TAX OFFICER | Title |
| Phone | 5616248400 | Phone |
| Date Signed | 2014-02-07 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RANDY M CLOUGH CPA | Name |
| Phone | 5616552004 | Phone |
| Date Prepared | 2014-02-13 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | PETE BEVACQUA | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 109601 | AddressLine1 |
| City | PALM BEACH GARDENS | City |
| State | FL | State |
| ZIP Code | 334209601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1596652 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | __ | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1978 | YearFormation |
| State Legal Domicile | FL | StateLegalDomicile |
| Activity Or Mission Description | THE PGA FOUNDATION'S PRIMARY EXEMPT PURPOSE IS TO PROMOTE INTEREST, PARTICIPATION AND ENJOYMENT IN THE GAME OF GOLF FOR EVERYONE EVERYWHERE. THIS PURPOSE IS ACHIEVED THROUGH, BUT NOT LIMITED TO: GOLF INSTRUCTION PROGRAMS; COMMUNITY GOLF PROGRAMS; RESEARCH AND EDUCATION; JUNIOR GOLF TOURNAMENTS; AND, THE PROMOTION OF THE GAME OF GOLF. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 21 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 21 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 39 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 617479 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 560098 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 10636 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8497 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 21700 | InvestmentIncomePriorYear |
| Investment Income Current Year | 54241 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 395049 | OtherRevenuePriorYear |
| Other Revenue Current Year | 105854 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1044864 | TotalRevenuePriorYear |
| Total Revenue Current Year | 728690 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 177272 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 383334 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 40453 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 143145 | OtherExpensePriorYear |
| Other Expenses Current Year | 331954 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 320417 | TotalExpensesPriorYear |
| Total Expenses Current Year | 715288 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 724447 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 13402 | RevenuesLessExpensesCY |
| Total Assets BOY | 2771709 | TotalAssetsBOY |
| Total Assets EOY | 2338268 | TotalAssetsEOY |
| Total Liabilities BOY | 794510 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 165133 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1977199 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2173135 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE PGA FOUNDATION'S PRIMARY EXEMPT PURPOSE IS TO PROMOTE INTEREST, PARTICIPATION AND ENJOYMENT IN THE GAME OF GOLF FOR EVERYONE EVERYWHERE. THIS PURPOSE IS ACHIEVED THROUGH, BUT NOT LIMITED TO: GOLF INSTRUCTION PROGRAMS; COMMUNITY GOLF PROGRAMS; RESEARCH AND EDUCATION; JUNIOR GOLF TOURNAMENTS; AND, THE PROMOTION OF THE GAME OF GOLF. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 521105 | Expense |
| Grants | 383334 | Grants |
| Description | GOLF DEVELOPMENT PROGRAM - THIS PROGRAM INVOLVES EXPOSING THOSE INDIVIDUALS WHO HAVE HISTORICALLY BEEN EXCLUDED FROM THE GAME OF GOLF TO THE GAME. SPECIFICALLY THE DISABLED, MINORITIES, INTER-CITY YOUTH, AND JUNIOR GOLFERS. HUNDREDS HAVE BEEN EXPOSED TO & BENEFITED THIS YEAR ALONE FROM THE GOLF DEVELOPMENT PROGRAM. | Description |
| Total Program Service Expense | 521105 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | false | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | true | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 33 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 21 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 21 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | false | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | false | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CO | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | FL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | IL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | KY | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MI | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | SC | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WI | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CONTROLLER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5616248400 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 AVE OF THE CHAMPIONS | AddressLine1 |
| City | PALM BEACH GARDENS | City |
| State | FL | State |
| ZIP Code | 334209601 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (35 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|---|
| ALLEN WRONOWSKI | |||||||||
| HON. PRESIDE | 1.00 | 4.00 | X | X | 0 | 52630 | 0 | ||
| TED BISHOP | |||||||||
| PRESIDENT | 1.00 | 9.00 | X | X | 0 | 44083 | 0 | ||
| DEREK SPRAGUE | |||||||||
| VICE PRESIDE | 1.00 | 9.00 | X | X | 0 | 39716 | 0 | ||
| PAUL LEVY | |||||||||
| SECRETARY | 1.00 | 9.00 | X | X | 0 | 0 | 0 | ||
| SUZY WHALEY | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| LEO DE GISI | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| BUD ROUSEY | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| JIM ANTKIEWICZ | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| GIL GUSWEILER | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| JIM RICHERSON | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| BOB PHILBRICK | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| CHRIS THOMSON | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| SCOTT BRANDT | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| MICHAEL AHRNSBRAK | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| BILL HULBERT | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| DAN KOESTERS | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| STEPHEN COX | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| MICHAEL HAYWOOD | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| JOHN JACOB | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| DOTTIE PEPPER | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| PAUL GOYDOS | |||||||||
| DIRECTOR | 1.00 | 4.00 | X | 0 | 0 | 0 | |||
| DARRELL CRALL | |||||||||
| COO | 1.00 | 39.00 | X | 0 | 500540 | 43085 | |||
| KERRY HAIGH | |||||||||
| CCO | 0.00 | 40.00 | X | 0 | 454669 | 84582 | |||
| CHRISTINE GARRITY | |||||||||
| ASST. SEC. | 1.00 | 39.00 | X | 0 | 363961 | 48820 | |||
| KEVIN CARTER | |||||||||
| CBO | 0.00 | 40.00 | X | 0 | 340327 | 65248 | |||
| KIRK POTTINGER | |||||||||
| TAX OFFICER | 1.00 | 39.00 | X | 0 | 305509 | 56814 | |||
| PETE BEVACQUA | |||||||||
| CEO | 1.00 | 39.00 | X | 0 | 102370 | 6814 | |||
| ROSEMARIE BARR | |||||||||
| SR. DIR., CO | 1.00 | 39.00 | 0 | 232907 | 42666 | X | |||
| DAVID CHARLES | |||||||||
| SR. DIR., CH | 1.00 | 39.00 | 0 | 199042 | 42506 | X | |||
| EARNEST ELLISON JR | |||||||||
| DIR., BUS & | 1.00 | 39.00 | 0 | 163752 | 23604 | X | |||
| STEPHEN JUBB | |||||||||
| DIR, PGA CHA | 4.00 | 36.00 | 0 | 142744 | 31885 | X | |||
| DARRELL BOCK | |||||||||
| DIR, SECTION | 4.00 | 36.00 | 0 | 138323 | 19596 | X | |||
| JOE STERANKA | |||||||||
| FORMER CEO | 0.00 | 0.00 | 0 | 1984568 | 605396 | X | |||
| TIM SHANK | |||||||||
| FORMER TREAS | 0.00 | 0.00 | 0 | 378761 | 50910 | X | |||
| BRADLEY SULLIVAN | |||||||||
| FORMER SR. D | 0.00 | 0.00 | 0 | 216906 | 41256 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp Frm Rltd Orgs | 5660808 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 1163182 | TotalOtherCompensation |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Fundraising Events | 337800 | FundraisingEvents |
| All Other Contributions | 222298 | AllOtherContributions |
| Total Contributions | 560098 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | JR GOLF PROMOTIONAL MATERIALS | Description |
| Total Revenue Column | 8497 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8497 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8497 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9771 | TotalRevenueColumn |
| Exclusion | $9,771 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 326836 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 282366 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 44470 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 44470 | TotalRevenueColumn |
| Exclusion | $44,470 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 691450 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 337800 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 585596 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 105854 | TotalRevenueColumn |
| Exclusion | $105,854 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 728690 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8497 | RelatedOrExemptFunctionIncome |
| Exclusion | $160,095 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 329834 | Total |
| Program Services | 329834 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53500 | Total |
| Program Services | 53500 | ProgramServices |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 215472 | Total |
| Program Services | 53662 | ProgramServices |
| Management And General | 121357 | ManagementAndGeneral |
| Fundraising | 40453 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10571 | Total |
| Program Services | 10571 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81787 | Total |
| Program Services | 49087 | ProgramServices |
| Management And General | 32700 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7818 | Total |
| Program Services | 7818 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10360 | Total |
| Program Services | 10689 | ProgramServices |
| Management And General | -329 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1413 | Total |
| Program Services | 1413 | ProgramServices |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| COST OF GOOD SOLD | 4531 | 4531 | |
| ROUNDING | 2 | 2 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 715288 | Total |
| Program Services | 521105 | ProgramServices |
| Management And General | 153730 | ManagementAndGeneral |
| Fundraising | 40453 | Fundraising |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | X | InfoInScheduleOPartX |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1999044 | BOY |
| EOY | 1553437 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 49900 | BOY |
| EOY | 5468 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20019 | BOY |
| EOY | 5987 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 702746 | BOY |
| EOY | 773376 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2771709 | BOY |
| EOY | 2338268 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 212903 | BOY |
| EOY | 135508 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 551982 | BOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29625 | BOY |
| EOY | 29625 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 794510 | BOY |
| EOY | 165133 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1977199 | BOY |
| EOY | 2173135 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1977199 | BOY |
| EOY | 2173135 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2771709 | BOY |
| EOY | 2338268 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 13402 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 52464 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 130070 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Both | X | FinancialStatementBoth |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 468493 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 280994 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 398660 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 317479 | CurrentTaxYearMinus1Year |
| Current Tax Year | 560098 | CurrentTaxYear |
| Total | 2025724 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 468493 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 280994 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 398660 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 317479 | CurrentTaxYearMinus1Year |
| Current Tax Year | 560098 | CurrentTaxYear |
| Total | 2025724 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 489360 | AmountsSubstContributorsTotal |
| Public Support Total170 | 1536364 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 28931 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 15456 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 11887 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 11487 | CurrentTaxYearMinus1Year |
| Current Tax Year | 9771 | CurrentTaxYear |
| Total | 77532 | Total |
Net UBI NetUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 23545 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 84190 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 54101 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 395049 | CurrentTaxYearMinus1Year |
| Current Tax Year | 105854 | CurrentTaxYear |
| Total | 662739 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 2765995 | TotalSupport |
| Gross Receipts From Admissions Etc | 8497 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.55540 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.55870 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
| General Explanation | UNUSUAL GRANTS RECEIVED: THE FISCAL YEAR ENDED 6/30/08 INCLUDED UNUSUAL GRANTS OF 293,085 AND 250,000. THE FISCAL YEAR ENDED 6/30/12 INCLUDED AN UNUSUAL GRANT OF 300,000. | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DUE TO AFFILIATES | Description |
| Amount | $29,625 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 29625 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 1363750 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 52464 | NetUnrealizedGainsInvestments |
| Other Revenues | 582596 | OtherRevenues |
| Revenue Not Rptd F990 | 635060 | RevenueNotRptdF990 |
| Revenue Subtotal | 728690 | RevenueSubtotal |
| Total Revenue Per Form990 | 728690 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1167814 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 582596 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 582596 | ExpensesNotRptdF990 |
| Expenses Subtotal | 585218 | ExpensesSubtotal |
| Other Expenses Not Included | 130070 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 130070 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 715288 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 2D | SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE 582,596 |
| EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 2D | SPECIAL EVENT EXPENSES, NETTED AGAINST REVENUE 582,596 |
| EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 4B | AUDIT RESTATEMENT OF JUNE 30, 2012 EXPENSES 130,070 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | RYDER CUP CAPTA | NameOfEvent1 |
| Gross Receipts Event1 | 597250 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 310200 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 287050 | GrossRevenueEvent1 |
| Non Cash Prizes Event1 | 145880 | NonCashPrizesEvent1 |
| Other Direct Expenses Event1 | 137029 | OtherDirectExpensesEvent1 |
| Name Of Event2 | SR CHAMP PRO-AM | NameOfEvent2 |
| Gross Receipts Event2 | 396000 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 16800 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 379200 | GrossRevenueEvent2 |
| Cash Prizes Event2 | 5000 | CashPrizesEvent2 |
| Non Cash Prizes Event2 | 58061 | NonCashPrizesEvent2 |
| Rent Facility Costs Event2 | 35272 | RentFacilityCostsEvent2 |
| Food And Beverage Event2 | 34244 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 35997 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 1 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 36000 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 10800 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 25200 | GrossRevenueOtherEvents |
| Non Cash Prizes Other Events | 5793 | NonCashPrizesOtherEvents |
| Gross Receipts Total | 1029250 | GrossReceiptsTotal |
| Charitable Contributions Total | 337800 | CharitableContributionsTotal |
| Gross Revenue Total Events | 691450 | GrossRevenueTotalEvents |
| Cash Prizes Total Events | 5000 | CashPrizesTotalEvents |
| Non Cash Prizes Total Events | 209734 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 35272 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 34244 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 173026 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 457276 | DirectExpenseSummaryEvents |
| Net Income Summary | 234174 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| NATIONAL ALLIANCE FOR ACCESS GOLF | |||||||
| 12100 SUNSET HILLS ROAD | RESTON | VA | 20190 | 300130896 | C3 | 15000 | GENERAL SUPPORT |
| EVANS SCHOLARSHIP FOUNDATION | |||||||
| 1 BRIAR ROAD | GOLF | IL | 60029 | 362518129 | C3 | 12500 | GENERAL SUPPORT |
| BOYS & GIRLS CLUB OF BENTON HARBOR | |||||||
| 1200 E MAIN STREET | BENTON HARBOR | MI | 49022 | 383461586 | C3 | 75000 | GENERAL SUPPORT |
| BENTON HARBOR PROMISE FOUNDATION | |||||||
| 175 WEST MAIN ST | BENTON HARBOR | MI | 49022 | 274550291 | C3 | 25000 | GENERAL SUPPORT |
| KIDS GOLF FOUNDATION OF ILLINOIS | |||||||
| PO BOX 610 | SUGAR GROVE | IL | 60554 | 364226416 | C3 | 160834 | GENERAL SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 5 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS - MINORITIES | TypeOfGrant |
| Number Of Recipients | 15 | NumberOfRecipients |
| Amount Of Cash Grant | 53500 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES | Identifier |
| Return Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | ReturnReference |
| Explanation | THE ORGANIZATION MONITORS THE USE OF THE GRANTS BY CONFIRMING THAT ORGANIZATIONS ARE QUALIFYING IRC 501(C)(3) ENTITIES AND THEN MAKING THE CHECKS PAYABLE DIRECTLY TO THE IRC 501(C)(3) ORGANIZATIONS. THE SCHOLARSHIP CHECKS ARE CUT TO EACH SPECIFIC COLLEGE OR UNIVERSITY FOR THE BENEFIT OF THE SCHOLARSHIP AWARD RECIPIENT. THIS WAY, THE SCHOLARSHIP IS USED FOR ITS INTENDED PURPOSE, HIGHER EDUCATION. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | true | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (13 entries)
| TitleTitle | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|
| DARRELL CRALL | |||||||
| COO | 396570 | 90680 | 13290 | 23609 | 19476 | 543625 | |
| KERRY HAIGH | |||||||
| CCO | 350486 | 95680 | 8503 | 62456 | 22126 | 539251 | |
| CHRISTINE GARRITY | |||||||
| ASST SEC | 278481 | 74680 | 10800 | 42950 | 5870 | 412781 | |
| KEVIN CARTER | |||||||
| CBO | 250099 | 77270 | 12958 | 41838 | 23410 | 405575 | |
| KIRK POTTINGER | |||||||
| TAX OFFICER | 237029 | 57680 | 10800 | 40262 | 16552 | 362323 | |
| ROSEMARIE BARR | |||||||
| SR DIR CONTROLLER | 178427 | 43680 | 10800 | 23790 | 18876 | 275573 | |
| DAVID CHARLES | |||||||
| SR DIR CHAMPIONSH | 150562 | 37680 | 10800 | 20638 | 21868 | 241548 | |
| EARNEST ELLISON JR | |||||||
| DIR BUS & COMM REL | 146072 | 17680 | 16414 | 7190 | 187356 | ||
| STEPHEN JUBB | |||||||
| DIR PGA CHARITIES | 130064 | 12680 | 14774 | 17111 | 174629 | ||
| DARRELL BOCK | |||||||
| DIR SECTION AFFAIRS | 119643 | 18680 | 13830 | 5766 | 157919 | ||
| JOE STERANKA | |||||||
| FORMER CEO | 895017 | 13730 | 1075821 | 585986 | 19410 | 2589964 | 1389801 |
| TIM SHANK | |||||||
| FORMER TREASURER | 290778 | 80680 | 7303 | 24750 | 26160 | 429671 | |
| BRADLEY SULLIVAN | |||||||
| FORMER SR DIRECTOR | 164426 | 41680 | 10800 | 17846 | 23410 | 258162 | |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS | Identifier |
| Return Reference | SCHEDULE J, PAGE 1, PART I, LINE 4 | ReturnReference |
| Explanation | KERRY HAIGH 0 37,706 0 CHRISTINE GARRITY 0 18,200 0 KEVIN CARTER 0 17,088 0 KIRK POTTINGER 0 15,512 0 JOE STERANKA 10,000 21,875 0 | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | THE PGA FOUNDATION'S PRIMARY EXEMPT PURPOSE IS TO PROMOTE INTEREST, PARTICIPATION AND ENJOYMENT IN THE GAME OF GOLF FOR EVERYONE EVERYWHERE. THIS PURPOSE IS ACHIEVED THROUGH, BUT NOT LIMITED TO: GOLF INSTRUCTION PROGRAMS; COMMUNITY GOLF PROGRAMS; RESEARCH AND EDUCATION; JUNIOR GOLF TOURNAMENTS; AND, THE PROMOTION OF THE GAME OF GOLF. |
| EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS | FORM 990, PAGE 1, PART I, LINE 6 | THE ORGANIZATION USES VOLUNTEERS TO ASSIST WITH THEIR SPECIAL EVENT GOLF OUTINGS. IN ADDITION, SOME DIRECTORS PERFORM SERVICES FOR THE ORGANIZATION AS VOLUNTEERS. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY THE TAX OFFICER PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| ENFORCEMENT OF CONFLICTS POLICY | 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. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | 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. |
| COMPENSATION PROCESS FOR OFFICERS | 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. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| OTHER FEES FOR SERVICES | FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES 49,087 32,700 0 |
| ADDITIONAL INFORMATION | FORM 990, PART X | BEGINNING OF YEAR BALANCE SHEET HAS BEEN RESTATED. |
| RECONCILIATION OF CHANGES - OTHER | FORM 990, PART XI, LINE 9 | SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE 582,596 SPECIAL EVENT EXPENSES, NETTED AGAINST REVENUE -582,596 AUDIT RESTATEMENT OF JUNE 30, 2012 EXPENSES 130,070 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg | Public Charity StatusPublicCharityStatus |
|---|---|---|---|---|---|---|---|---|---|---|
| PGA OF AMERICA | ||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 590785835 | MEMBER ORG | FL | 501C6 | NA | false | |
| PGA FINANCIAL ASSISTANCE FUND INC | ||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650443262 | FINC'L AID | FL | 501C3 | NA | false | 7 |
Form990 Schedule R Part III Form990ScheduleRPartIII (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Disproportionate AllocationsDisproportionateAllocations | General Or Managing PartnerGeneralOrManagingPartner |
|---|---|---|---|---|---|---|---|---|
| VALHALLA GOLF CLUB LTD | ||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 611252109 | FL | NA | false | false |
| VALHALLA GOLF CLUB LTD | ||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 611252109 | FL | NA | false | false |
| VALHALLA GOLF CLUB LTD | ||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 611252109 | FL | NA | false | false |
Form990 Schedule R Part IV Form990ScheduleRPartIV (30 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Direct Controlling Entity NADirectControllingEntityNA | Type Of EntityTypeOfEntity | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|
| PGA CORPORATION | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 591101063 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA GOLF DEVELOPMENT INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650775946 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA GOLF ENTERPRISES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650397758 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA GOLF PROPERTIES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 592763185 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA GOLF PARTNERS INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394728 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA MANAGEMENT SERVICES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394727 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA RESERVE INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650520200 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA ST LUCIE INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394724 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA TOURNAMENT CORPORATION INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394725 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA VALHALLA INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650447187 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA CORPORATION | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 591101063 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA GOLF DEVELOPMENT INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650775946 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA GOLF ENTERPRISES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650397758 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA GOLF PROPERTIES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 592763185 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA GOLF PARTNERS INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394728 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA MANAGEMENT SERVICES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394727 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA RESERVE INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650520200 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA ST LUCIE INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394724 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA TOURNAMENT CORPORATION INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394725 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA VALHALLA INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650447187 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA CORPORATION | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 591101063 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA GOLF DEVELOPMENT INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650775946 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA GOLF ENTERPRISES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650397758 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA GOLF PROPERTIES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 592763185 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA GOLF PARTNERS INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394728 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA MANAGEMENT SERVICES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394727 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA RESERVE INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650520200 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA ST LUCIE INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394724 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA TOURNAMENT CORPORATION INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394725 | GOLF RLTD. | FL | N/A | C CORP | false |
| PGA VALHALLA INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650447187 | GOLF RLTD. | FL | N/A | C CORP | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType |
|---|
| PGA OF AMERICA |
| N |
| PGA OF AMERICA |
| P |
Form990 Schedule R Part VII Form990ScheduleRPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | ADDITIONAL INFORMATION | Identifier |
| Return Reference | SCHEDULE R | ReturnReference |
| Explanation | 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 FOUNDATION THE PGA FOUNDATION REIMBURSES PGA OF AMERICA FOR THESE DISBURSEMENTS ON A PERIODIC BASIS | Explanation |