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 650443262 PGA FINANCIAL ASSISTANCE FUND 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 2016-02-24 21:20:13Z PETE BEVACQUA PO BOX 109601 PALM BEACH GARDENS FL 334209601 504161 false X _ X 1993 FL 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. 3 3 0 3 0 134664 122275 0 84560 96671 0 219224 218946 307000 297000 0 0 0 0 101115 102433 408115 399433 -188891 -180487 4282971 4033731 16769 10989 4266202 4022742 X 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. false false 364367 297000 SCHOLARSHIP PROGRAMS - 150 INDIVIDUALS WERE GRANTED SCHOLARSHIPS TO ATTEND VARIOUS COLLEGES AND UNIVERSITIES AS A RESULT OF THEIR HIGH ACADEMIC ACHIEVEMENTS. 364367 true false false false false false false false false false false false false false true false false true false false false false false false false false false false true true false false false false false false false false false false false false false true false false true false true 0 0 0 false false false false false false false false false false false false X 3 3 false false false false false false false true true false false false true false true false true true true false FL 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 DEREK SPRAGUE 1.00 X X 0 24327 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 JULIUS MASON 1.00 X 0 261796 46638 ROSEMARIE BARR 1.00 X 0 220065 30392 BRADLEY SULLIVAN 1.00 X 0 201195 26428 STEPHEN JUBB 2.00 X 0 134350 22309 THOMAS BRAWLEY 1.00 X 0 115257 16583 2992414 358770 false true false 122275 122275 100949 100949 280937 285215 -4278 -4278 -4278 218946 96671 297000 297000 12535 12535 88956 66717 22239 650 650 MISCELLANEOUS 167 167 LICENSE 125 125 399433 364367 35066 0 14704 12722 4268267 4021009 4282971 4033731 16769 10989 16769 10989 X 4266202 4022742 4266202 4022742 4282971 4033731 X -180487 -62973 X false false false X 180323 152761 131725 134664 122275 721748 180323 152761 131725 134664 122275 721748 721748 156427 115566 93675 89987 100949 556604 1278352 0.56460 0.55630 X false false false false false false false false false false DUE TO AFFILIATES 10989 10989 true SCHOLARSHIPS - PGA FAF 124 248000 SCHOLARSHIPS - JOHN COX 8 40000 SCHOLARSHIPS - GA SECTION 10 2000 SCHOLARSHIPS - FRED BRAND 1 2000 SCHOLARSHIPS - NE SECTION 7 5000 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 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. 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 JULIUS MASON 197872 50680 13244 36402 10236 308434 ROSEMARIE BARR 171085 38180 10800 22579 7813 250457 BRADLEY SULLIVAN 159715 30680 10800 16389 10039 227623 STEPHEN JUBB 125670 8680 13979 8330 156659 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 JULIUS MASON 0 12,842 0 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 CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 5 THE AMOUNT OF OTHER CHANGES IN NET ASSETS OR FUND BALANCE REFLECTS UNREALIZED GAIN/(LOSS) ON INVESTMENTS. 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 7 NA 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 VALHALLA GOLF CLUB LTD PO BOX 109601 PALM BEACH GARDENS FL 334109601 611252109 GOLF RLTD KY NA false false PGA CORPORATION PO BOX 109601 PALM BEACH GARDENS FL 334109601 591101063 GOLF RLTD. FL NA C CORP PGA GOLF DEVELOPMENT INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650775946 GOLF RLTD. FL NA C CORP PGA GOLF ENTERPRISES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650397758 GOLF RLTD. FL NA C CORP PGA GOLF PROPERTIES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 592763185 GOLF RLTD. FL NA C CORP PGA GOLF PARTNERS INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394728 GOLF RLTD. FL NA C CORP PGA MANAGEMENT SERVICES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394727 GOLF RLTD. FL NA C CORP PGA RESERVE INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650520200 GOLF RLTD. FL NA C CORP PGA ST LUCIE INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394724 GOLF RLTD. FL NA C CORP PGA TOURNAMENT CORPORATION INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394725 GOLF RLTD. FL NA C CORP PGA VALHALLA INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650447187 GOLF RLTD. FL NA C CORP PGA CORPORATION PO BOX 109601 PALM BEACH GARDENS FL 334109601 591101063 GOLF RLTD. FL NA C CORP PGA GOLF DEVELOPMENT INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650775946 GOLF RLTD. FL NA C CORP PGA GOLF ENTERPRISES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650397758 GOLF RLTD. FL NA C CORP PGA GOLF PROPERTIES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 592763185 GOLF RLTD. FL NA C CORP PGA GOLF PARTNERS INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394728 GOLF RLTD. FL NA C CORP PGA MANAGEMENT SERVICES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394727 GOLF RLTD. FL NA C CORP PGA RESERVE INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650520200 GOLF RLTD. FL NA C CORP PGA ST LUCIE INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394724 GOLF RLTD. FL NA C CORP PGA TOURNAMENT CORPORATION INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394725 GOLF RLTD. FL NA C CORP PGA VALHALLA INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650447187 GOLF RLTD. FL NA C CORP PGA CORPORATION PO BOX 109601 PALM BEACH GARDENS FL 334109601 591101063 GOLF RLTD. FL NA C CORP PGA GOLF DEVELOPMENT INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650775946 GOLF RLTD. FL NA C CORP PGA GOLF ENTERPRISES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650397758 GOLF RLTD. FL NA C CORP PGA GOLF PROPERTIES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 592763185 GOLF RLTD. FL NA C CORP PGA GOLF PARTNERS INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394728 GOLF RLTD. FL NA C CORP PGA MANAGEMENT SERVICES INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394727 GOLF RLTD. FL NA C CORP PGA RESERVE INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650520200 GOLF RLTD. FL NA C CORP PGA ST LUCIE INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394724 GOLF RLTD. FL NA C CORP PGA TOURNAMENT CORPORATION INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394725 GOLF RLTD. FL NA C CORP PGA VALHALLA INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650447187 GOLF RLTD. FL NA C CORP false false false false false false false false false false false false true true true false true false PGA OF AMERICA M PGA CORPORATION N PGA OF AMERICA O PGA OF AMERICA Q 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 FINANCIAL ASSISTANCE FUND THE PGA FINANCIAL ASSISTANCE FUND REIMBURSES PGA OF AMERICA FOR THESE DISBURSEMENTS ON A PERIODIC BASIS