2013-05-11T13:38:26-05:00 2012-06-30 THOMAS & CLOUGH CO PA 4512 N FLAGLER DR STE 204 WEST PALM BEACH FL 33407 990 2011-07-01 591809626 PGA FOUNDATION INC PGAF 5616248400 PO BOX 109601 PALM BEACH GARDENS FL 334209601 KIRK A POTTINGER 5616248400 2013-05-01 false RANDY M CLOUGH CPA 5616552004 2013-05-06 2011 2016-02-25 16:41:14Z PETE BEVACQUA PO BOX 109601 PALM BEACH GARDENS FL 334209601 1948637 false X __ X 1978 FL 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. 21 21 0 19 0 398660 617479 11716 10636 78229 21700 54101 395049 542706 1044864 316575 177272 0 0 0 7718 132405 143145 448980 320417 93726 724447 1456311 2771709 38328 664440 1417983 2107269 X 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. false false 265739 177272 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. 265739 true true false false false false false false false false false false false false true false true true false false false false false false true false false true true true false false false false false false false false false false false false false true false false true false true 18 0 0 false false false false false true true false false false false false false X 21 21 false false false false false false false true true false false false true false true false true true true false CA CO FL GA IL KY MI OR SC WI X THE CONTROLLER 5616248400 100 AVE OF THE CHAMPIONS PALM BEACH GARDENS FL 334209601 ALLEN WRONOWSKI 1.00 X X 0 44960 0 TED BISHOP 1.00 X X 0 38456 0 JIM REMY 1.00 X X 0 34848 0 DEREK SPRAGUE 1.00 X X 0 24327 0 SUZY WHALEY 1.00 X 0 0 0 LEO DE GISI 1.00 X 0 0 0 HUNT GILLILAND 1.00 X 0 0 0 JIM ANTKIEWICZ 1.00 X 0 0 0 GIL GUSWEILER 1.00 X 0 0 0 BRUCE PATTERSON 1.00 X 0 0 0 MICHAEL TUCKER 1.00 X 0 0 0 CHRIS THOMSON 1.00 X 0 0 0 SCOTT BRANDT 1.00 X 0 0 0 MICHAEL AHRNSBRAK 1.00 X 0 0 0 SUE FISCOE 1.00 X 0 0 0 RONNY GLANTON 1.00 X 0 0 0 STEPHEN COX 1.00 X 0 0 0 MICHAEL HAYWOOD 1.00 X 0 0 0 JOHN JACOB 1.00 X 0 0 0 ASUKA NAKAHARA 1.00 X 0 0 0 DAVIS LOVE III 1.00 X 0 0 0 MICHAEL DOCTOR 1.00 X 0 0 0 JEFF SMITH 1.00 X 0 0 0 RON DUNHAM 1.00 X 0 0 0 ZACH JOHNSON 1.00 X 0 0 0 JOE STERANKA 1.00 X 0 932322 69860 TIM SHANK 1.00 X 0 380773 55228 CHRISTINE GARRITY 1.00 X 0 339679 44276 KIRK POTTINGER 1.00 X 0 299234 47056 DARRELL CRALL 1.00 X 0 298307 3247 ROSEMARIE BARR 1.00 X 0 220065 30392 BRADLEY SULLIVAN 1.00 X 0 201195 26428 DAVID CHARLES 1.00 X 0 198500 30388 EARNEST ELLISON JR 1.00 X 0 171248 20044 3183914 326919 false true false 67500 549979 617479 JR GOLF PROMOTIONAL MATERIALS 10636 10636 10636 11487 11487 652560 642347 10213 10213 10213 656475 67500 261426 395049 395049 1044864 10636 416749 165272 165272 12000 12000 78359 49042 21599 7718 10218 10218 37610 12610 25000 337 337 6471 6110 361 COST OF GOOD SOLD 10150 10150 320417 265739 46960 7718 686817 1999044 18000 49900 17333 20019 734161 702746 1456311 2771709 20707 82833 551982 17621 29625 38328 664440 X 1417983 2107269 1417983 2107269 1456311 2771709 724447 -35161 X false true true X false X 473893 468493 280994 398660 317479 1939519 473893 468493 280994 398660 317479 1939519 462627 1476892 35122 28931 15456 11887 11487 102883 44006 23545 84190 54101 395049 600891 2643293 10636 0.55870 0.64050 X 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false false false DUE TO AFFILIATES 29625 29625 1044864 320417 724447 -35161 -35161 689286 1271319 -35161 261616 226455 1044864 1044864 582033 261616 261616 320417 320417 RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE 336,426 GRANTS INCLUDED IN SPECIAL EVENT EXPENSES -75,000 OTHER 190 SPECIAL EVENT EXPENSES, NETTED AGAINST REVENUE -336,426 GRANTS INCLUDED IN SPECIAL EVENT EXPENSES 75,000 OTHER -190 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES NETTED AGAINST REVENUE 336,426 GRANTS INCLUDED IN SPECIAL EVENT EXPENSES -75,000 OTHER 190 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D SPECIAL EVENT EXPENSES, NETTED AGAINST REVENUE 336,426 GRANTS INCLUDED IN SPECIAL EVENT EXPENSES -75,000 OTHER 190 SR CHAMP PRO-AM 413975 24000 389975 2362 7291 38294 112764 CHAMPIONS FOR D 230000 20100 209900 41634 1 80000 23400 56600 59081 723975 67500 656475 2362 7291 38294 213479 261426 395049 true 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 3 SCHOLARSHIPS - MINORITIES 12 12000 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 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. X X X X X false true false false false false false false false JOE STERANKA 869431 27680 35211 49502 20358 1002182 TIM SHANK 280601 90680 9492 43539 11689 436001 CHRISTINE GARRITY 268199 60680 10800 41562 2714 383955 KIRK POTTINGER 227754 60680 10800 39726 7330 346290 DARRELL CRALL 198050 680 99577 3247 301554 ROSEMARIE BARR 171085 38180 10800 22579 7813 250457 BRADLEY SULLIVAN 159715 30680 10800 16389 10039 227623 DAVID CHARLES 144847 40680 12973 20349 10039 228888 EARNEST ELLISON JR 145568 25680 17214 2830 191292 SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS SCHEDULE J, PAGE 1, PART I, LINE 4 JOE STERANKA 0 25,002 0 TIM SHANK 0 19,039 0 CHRISTINE GARRITY 0 17,062 0 KIRK POTTINGER 0 15,226 0 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. 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 7 NA 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 VALHALLA GOLF CLUB LTD PO BOX 109601 PALM BEACH GARDENS FL 334109601 611252109 FL NA false false PGA CORPORATION PO BOX 109601 PALM BEACH GARDENS FL 334109601 591101063 GOLF RLTD. FL N/A C CORP PGA GOLF DEVELOPMENT INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650775946 GOLF RLTD. FL N/A C CORP PGA GOLF ENTERPRISES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650397758 GOLF RLTD. FL N/A C CORP PGA GOLF PROPERTIES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 592763185 GOLF RLTD. FL N/A C CORP PGA GOLF PARTNERS INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394728 GOLF RLTD. FL N/A C CORP PGA MANAGEMENT SERVICES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394727 GOLF RLTD. FL N/A C CORP PGA RESERVE INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650520200 GOLF RLTD. FL N/A C CORP PGA ST LUCIE INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394724 GOLF RLTD. FL N/A C CORP PGA TOURNAMENT CORPORATION INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394725 GOLF RLTD. FL N/A C CORP PGA VALHALLA INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650447187 GOLF RLTD. FL N/A C CORP PGA CORPORATION PO BOX 109601 PALM BEACH GARDENS FL 334109601 591101063 GOLF RLTD. FL N/A C CORP PGA GOLF DEVELOPMENT INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650775946 GOLF RLTD. FL N/A C CORP PGA GOLF ENTERPRISES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650397758 GOLF RLTD. FL N/A C CORP PGA GOLF PROPERTIES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 592763185 GOLF RLTD. FL N/A C CORP PGA GOLF PARTNERS INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394728 GOLF RLTD. FL N/A C CORP PGA MANAGEMENT SERVICES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394727 GOLF RLTD. FL N/A C CORP PGA RESERVE INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650520200 GOLF RLTD. FL N/A C CORP PGA ST LUCIE INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394724 GOLF RLTD. FL N/A C CORP PGA TOURNAMENT CORPORATION INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394725 GOLF RLTD. FL N/A C CORP PGA VALHALLA INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650447187 GOLF RLTD. FL N/A C CORP PGA CORPORATION PO BOX 109601 PALM BEACH GARDENS FL 334109601 591101063 GOLF RLTD. FL N/A C CORP PGA GOLF DEVELOPMENT INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650775946 GOLF RLTD. FL N/A C CORP PGA GOLF ENTERPRISES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650397758 GOLF RLTD. FL N/A C CORP PGA GOLF PROPERTIES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 592763185 GOLF RLTD. FL N/A C CORP PGA GOLF PARTNERS INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394728 GOLF RLTD. FL N/A C CORP PGA MANAGEMENT SERVICES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394727 GOLF RLTD. FL N/A C CORP PGA RESERVE INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650520200 GOLF RLTD. FL N/A C CORP PGA ST LUCIE INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394724 GOLF RLTD. FL N/A C CORP PGA TOURNAMENT CORPORATION INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394725 GOLF RLTD. FL N/A C CORP PGA VALHALLA INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650447187 GOLF RLTD. FL N/A C CORP false false false false false false false false false false false false true true true false false true PGA OF AMERICA M PGA CORPORATION N PGA OF AMERICA O PGA OF AMERICA R ADDITIONAL INFORMATION SCHEDULE R THE ORGANIZATION SHARES CERTAIN FACILITIES AND EQUIPMENT WITH THE PGA OF AMERICA PGA CORPORATION IS THE DIRECT EMPLOYER FOR MOST OF THE RELATED ORGANIZATIONS AND THE ORGANIZATION SHARES SOME OF THESE EMPLOYEES PGA OF AMERICA HOLDS THE GENERAL DISBURSEMENT ACCOUNT FOR MOST OF THE RELATED ORGANIZATIONS THIS GENERAL DISBURSEMENT ACCOUNT IS USED FOR COST SAVINGS EFFICIENCIES AND IS NOT FOR PURPOSES OF PAYING BILLS FOR RELATED PARTIES WHO DO NOT HAVE ENOUGH LIQUIDITY TO PAY THEIR OWN EXPENSES PGA OF AMERICA DISBURSES FUNDS FOR EXPENSES OF THE PGA FOUNDATION THE PGA FOUNDATION REIMBURSES PGA OF AMERICA FOR THESE DISBURSEMENTS ON A PERIODIC BASIS