PGA FINANCIAL ASSISTANCE FUND INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- PGA FINANCIAL ASSISTANCE FUND INC (EIN 65-0443262)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-13
- IRS object ID
- 201440449349300524
- 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 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 | 650443262 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PGA FINANCIAL ASSISTANCE FUND 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 | 217650 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | _ | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1993 | YearFormation |
| State Legal Domicile | FL | StateLegalDomicile |
| Activity Or Mission Description | THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO ENCOURAGE & PROMOTE THE ATTAINMENT OF HIGHER EDUCATIONAL GOALS BY AWARDING SCHOLARSHIPS BASED ON A HIGH LEVEL OF ACADEMIC ACHIEVEMENT. IN ADDITION, THE ORGANIZATION'S PURPOSE IS TO PROVIDE TEMPORARY FINANCIAL AID TO THOSE IN DIRE FINANCIAL NEED USUALLY AS A RESULT OF AN ACCIDENT OR SUDDEN ILLNESS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 3 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 3 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 122275 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 127545 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 96671 | InvestmentIncomePriorYear |
| Investment Income Current Year | 90105 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 218946 | TotalRevenuePriorYear |
| Total Revenue Current Year | 217650 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 297000 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 299945 | 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 | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 102433 | OtherExpensePriorYear |
| Other Expenses Current Year | 104979 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 399433 | TotalExpensesPriorYear |
| Total Expenses Current Year | 404924 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -180487 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -187274 | RevenuesLessExpensesCY |
| Total Assets BOY | 4033731 | TotalAssetsBOY |
| Total Assets EOY | 4953668 | TotalAssetsEOY |
| Total Liabilities BOY | 10989 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 286368 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4022742 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4667300 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO ENCOURAGE & PROMOTE THE ATTAINMENT OF HIGHER EDUCATIONAL GOALS BY AWARDING SCHOLARSHIPS BASED ON A HIGH LEVEL OF ACADEMIC ACHIEVEMENT. IN ADDITION, THE ORGANIZATION'S PURPOSE IS TO PROVIDE TEMPORARY FINANCIAL AID TO THOSE IN DIRE FINANCIAL NEED USUALLY AS A RESULT OF AN ACCIDENT OR SUDDEN ILLNESS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 368024 | Expense |
| Grants | 299750 | Grants |
| Description | SCHOLARSHIP PROGRAMS - 148 INDIVIDUALS WERE GRANTED SCHOLARSHIPS TO ATTEND VARIOUS COLLEGES AND UNIVERSITIES AS A RESULT OF THEIR HIGH ACADEMIC ACHIEVEMENTS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 195 | Expense |
| Grants | 195 | Grants |
| Description | BENEVOLENT & RELIEF FUND - 1 INDIVIDUAL THAT APPLIED FOR FINANCIAL AID UNDER THIS PROGRAM WAS DETERMINED TO BE DESTITUTE AND WAS AWARDED A GRANT OF 195. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 368219 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | 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 | false | 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 | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | 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 | 0 | 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 | false | QuidProQuoContributions |
| 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 | 3 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 3 | 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 | FL | 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 (16 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 |
|---|---|---|---|---|---|---|---|---|---|
| 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 | ||
| DARRELL CRALL | |||||||||
| COO | 0.00 | 40.00 | 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 | |||
| JULIUS MASON | |||||||||
| SR. DIRECTOR | 1.00 | 39.00 | 0 | 268281 | 57335 | X | |||
| ROSEMARIE BARR | |||||||||
| SR. DIRECTOR | 1.00 | 39.00 | 0 | 232907 | 42666 | X | |||
| STEPHEN JUBB | |||||||||
| DIRECTOR | 2.00 | 38.00 | 0 | 142744 | 31885 | X | |||
| THOMAS BRAWLEY | |||||||||
| DIRECTOR | 1.00 | 39.00 | 0 | 120897 | 28171 | 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 | 5496239 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 1162982 | TotalOtherCompensation |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| All Other Contributions | 127545 | AllOtherContributions |
| Total Contributions | 127545 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 90105 | TotalRevenueColumn |
| Exclusion | $90,105 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 217650 | TotalRevenueColumn |
| Exclusion | $90,105 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 299945 | Total |
| Program Services | 299945 | ProgramServices |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12000 | Total |
| Management And General | 12000 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 89992 | Total |
| Program Services | 67494 | ProgramServices |
| Management And General | 22498 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 780 | Total |
| Program Services | 780 | ProgramServices |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral |
|---|---|---|
| MISCELLANEOUS | 2082 | 2082 |
| LICENSE | 125 | 125 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 404924 | Total |
| Program Services | 368219 | ProgramServices |
| Management And General | 36705 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12722 | BOY |
| EOY | 10730 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4021009 | BOY |
| EOY | 4942938 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4033731 | BOY |
| EOY | 4953668 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10989 | BOY |
| EOY | 286368 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10989 | BOY |
| EOY | 286368 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4022742 | BOY |
| EOY | 4667300 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4022742 | BOY |
| EOY | 4667300 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4033731 | BOY |
| EOY | 4953668 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -187274 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 831832 | 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 Consolidated | X | FinancialStatementConsolidated |
| 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 | 152761 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 131725 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 134664 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 122275 | CurrentTaxYearMinus1Year |
| Current Tax Year | 127545 | CurrentTaxYear |
| Total | 668970 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 152761 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 131725 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 134664 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 122275 | CurrentTaxYearMinus1Year |
| Current Tax Year | 127545 | CurrentTaxYear |
| Total | 668970 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 668970 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 115566 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 93675 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 89987 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 100949 | CurrentTaxYearMinus1Year |
| Current Tax Year | 90105 | CurrentTaxYear |
| Total | 490282 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 1159252 | TotalSupport |
| Public Support Pertcentage170 | 0.57710 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.56460 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule D IRS990ScheduleD
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DUE TO AFFILIATES | Description |
| Amount | $286,368 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 286368 | TotalOfAmounts |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (5 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| SCHOLARSHIPS - PGA FAF | 124 | 248000 |
| SCHOLARSHIPS - JOHN COX | 8 | 40000 |
| SCHOLARSHIPS - FRED BRAND | 1 | 2000 |
| SCHOLARSHIPS - NE SECTION | 15 | 9750 |
| FINANCIAL AID | 1 | 195 |
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 | COLLEGE SCHOLARSHIPS ARE MADE AVAILABLE TO CHILDREN AND GRANDCHILDREN OF PGA OF AMERICA MEMBERS. THE SCHOLARSHIP PROGRAMS AWARD STUDENTS ON AN ACEDEMIC BASIS TAKING INTO ACCOUNT GPA, SAT AND/OR ACT TEST SCORES, AND EXTRACURRICULAR ACTIVITIES. THE SCHOLARSHIP CHECKS ARE CUT TO EACH SPECIFIC UNIVERSITY FOR THE BENEFIT OF THE SCHOLARSHIP AWARD RECIPIENT. THIS WAY, THE SCHOLARSHIP IS USED FOR ITS INTENDED PURPOSE, HIGHER EDUCATION. THE BENEVOLENT & RELIEF FUND PROVIDES FINANCIAL AID TO MEMBERS OF THE PGA OF AMERICA. APPLICATIONS FOR AID ARE REVIEWED BY STAFF TO ASSURE THAT THE "DESTITUTE" REQUIREMENT IS MET. APPLICATIONS MEETING THE DESTITUTE REQUIREMENT ARE THEN REVIEWED AND APPROVED BY IN-HOUSE LEGAL COUNSEL. APPROVED APPLICATIONS ARE THEN REVIEWED FOR FINAL APPROVAL BY THE BOARD OF CONTROL OF THE PGA OF AMERICA WHICH IS A COMMITTEE CHAIRED BY THE SECRETARY OF THE PGA OF AMERICA. | 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 (11 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 | |
| JULIUS MASON | |||||||
| SR DIRECTOR | 206635 | 50680 | 10966 | 37134 | 20201 | 325616 | |
| ROSEMARIE BARR | |||||||
| SR DIRECTOR | 178427 | 43680 | 10800 | 23790 | 18876 | 275573 | |
| STEPHEN JUBB | |||||||
| DIRECTOR | 130064 | 12680 | 14774 | 17111 | 174629 | ||
| 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 JULIUS MASON 0 13,189 0 JOE STERANKA 10,000 21,875 0 | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO ENCOURAGE & PROMOTE THE ATTAINMENT OF HIGHER EDUCATIONAL GOALS BY AWARDING SCHOLARSHIPS BASED ON A HIGH LEVEL OF ACADEMIC ACHIEVEMENT. IN ADDITION, THE ORGANIZATION'S PURPOSE IS TO PROVIDE TEMPORARY FINANCIAL AID TO THOSE IN DIRE FINANCIAL NEED USUALLY AS A RESULT OF AN ACCIDENT OR SUDDEN ILLNESS. |
| 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 67,494 22,498 0 |
| OTHER CHANGES IN NET ASSETS EXPLANATION | FORM 990, PART XI, LINE 9 | UNREALIZED GAIN ON INVESTMENTS 831,832 |
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 FOUNDATION 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 | Primary ActivityPrimaryActivity | 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 | GOLF RLTD | KY | NA | false | false |
| VALHALLA GOLF CLUB LTD | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 611252109 | GOLF RLTD | KY | NA | false | false |
| VALHALLA GOLF CLUB LTD | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 611252109 | GOLF RLTD | KY | 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 | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Type Of EntityTypeOfEntity | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|
| PGA CORPORATION | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 591101063 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA GOLF DEVELOPMENT INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650775946 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA GOLF ENTERPRISES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650397758 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA GOLF PROPERTIES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 592763185 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA GOLF PARTNERS INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394728 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA MANAGEMENT SERVICES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394727 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA RESERVE INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650520200 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA ST LUCIE INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394724 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA TOURNAMENT CORPORATION INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394725 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA VALHALLA INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650447187 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA CORPORATION | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 591101063 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA GOLF DEVELOPMENT INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650775946 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA GOLF ENTERPRISES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650397758 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA GOLF PROPERTIES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 592763185 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA GOLF PARTNERS INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394728 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA MANAGEMENT SERVICES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394727 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA RESERVE INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650520200 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA ST LUCIE INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394724 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA TOURNAMENT CORPORATION INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394725 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA VALHALLA INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650447187 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA CORPORATION | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 591101063 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA GOLF DEVELOPMENT INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650775946 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA GOLF ENTERPRISES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650397758 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA GOLF PROPERTIES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 592763185 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA GOLF PARTNERS INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394728 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA MANAGEMENT SERVICES INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394727 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA RESERVE INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650520200 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA ST LUCIE INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394724 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA TOURNAMENT CORPORATION INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394725 | GOLF RLTD. | FL | NA | C CORP | false |
| PGA VALHALLA INC | |||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650447187 | GOLF RLTD. | FL | NA | 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 FINANCIAL ASSISTANCE FUND THE PGA FINANCIAL ASSISTANCE FUND REIMBURSES PGA OF AMERICA FOR THESE DISBURSEMENTS ON A PERIODIC BASIS | Explanation |