PROFESSIONAL GOLFERS ASSOCIATION OF AMERICA: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- PROFESSIONAL GOLFERS ASSOCIATION OF AMERICA (EIN 59-0785835)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2012-05-14
- IRS object ID
- 201201359349301645
- Schema version
- 2010v3.7
- 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 | 2012-05-14T13:41:29-05:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | 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 | 4512 N FLAGLER DR STE 204 | AddressLine1 |
| City | WEST PALM BEACH | City |
| State | FL | State |
| ZIP Code | 33407 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 590785835 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE PROFESSIONAL GOLFERS ASSOC | BusinessNameLine1 |
| Business Name Line2 | OF AMERICA | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | PROF | 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 | 334109601 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KIRK A POTTINGER | Name |
| Title | TAX OFFICER | Title |
| Phone | 5616248400 | Phone |
| Date Signed | 2012-05-10 | 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 | 2012-05-11 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JOE STERANKA | 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 | 334109601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 147641095 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1916 | YearFormation |
| State Legal Domicile | FL | StateLegalDomicile |
| Activity Or Mission Description | TO PROMOTE THE ENJOYMENT & INVOLVEMENT IN THE GAME AND TO CONTRIBUTE TO THE GROWTH OF THE GOLF PROFESSIONAL AND THE GOLF INDUSTRY. THE PGA WILL ACCOMPLISH THIS MISSION BY ENHANCING THE SKILLS OF GOLF PROFESSIONALS AND THE OPPORTUNITIES FOR AMATEURS, MANUFACTURERS, AND THE GENERAL PUBLIC. AS A RESULT, THE PGA WILL ELEVATE THE STANDARDS OF THE PROFESSIONAL GOLFERS' VOCATION, STIMULATE INTEREST IN THE GAME OF GOLF, AND PROMOTE THE OVERALL VITALITY OF THE GAME. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 21 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 21 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 1100 | TotalNbrVolunteers |
| Total Gross UBI | 22020 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -23955 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 56232355 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 72325881 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -1586443 | InvestmentIncomePriorYear |
| Investment Income Current Year | 19629284 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1729790 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1503640 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 56375702 | TotalRevenuePriorYear |
| Total Revenue Current Year | 93458805 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 965426 | 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 | 67019926 | OtherExpensePriorYear |
| Other Expenses Current Year | 77678342 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 67019926 | TotalExpensesPriorYear |
| Total Expenses Current Year | 78643768 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -10644224 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 14815037 | RevenuesLessExpensesCY |
| Total Assets BOY | 298690227 | TotalAssetsBOY |
| Total Assets EOY | 304306444 | TotalAssetsEOY |
| Total Liabilities BOY | 58017435 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 29819143 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 240672792 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 274487301 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO PROMOTE THE ENJOYMENT & INVOLVEMENT IN THE GAME AND TO CONTRIBUTE TO THE GROWTH OF THE GOLF PROFESSIONAL AND THE GOLF INDUSTRY. THE PGA WILL ACCOMPLISH THIS MISSION BY ENHANCING THE SKILLS OF GOLF PROFESSIONALS AND THE OPPORTUNITIES FOR AMATEURS, MANUFACTURERS, AND THE GENERAL PUBLIC. AS A RESULT, THE PGA WILL ELEVATE THE STANDARDS OF THE PROFESSIONAL GOLFERS' VOCATION, STIMULATE INTEREST IN THE GAME OF GOLF, AND PROMOTE THE OVERALL VITALITY OF THE GAME. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | GOLF TOURNAMENTS: AS PART OF THE PGA'S MISSION TO PROMOTE THE GAME OF GOLF, WE OVERSEE MANY GOLF TOURNAMENTS TO ENCOURAGE PARTICIPATION IN THE GAME. SOME OF THESE EVENTS ARE BROADCAST ON NATIONAL AND INTERNATIONAL TELEVISION, GENERATING INTEREST IN GOLF AND PROMOTING THE GROWTH OF THE GAME. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | EDUCATION: GOLF PROFESSIONALS ARE THE FOUNDATION OF GOLF. THE PROFESSIONALS ARE EXPERT INSTRUCTORS, SKILLED BUSINESSPERSONS, AND COMMUNITY LEADERS WHO HELP PROVIDE AFFORDABLE AND ACCESSIBLE GOLF TO EVERYONE, EVERYWHERE. THE PGA PROVIDES EXTENSIVE EDUCATIONAL PROGRAMS TO ENSURE THAT THEY WILL REMAIN AT THE FOREFRONT OF THE GAME - PROVIDING ENJOYMENT TO MILLIONS OF GOLFERS - FOR GENERATIONS TO COME. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | SECTION AFFAIRS: ASSISTS THE VARIOUS SECTION OFFICES OF THE PGA BY DEFINING GOALS AND DEVELOPING SOLUTIONS IN THE AREA OF COMMON CONCERN. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Subject To Proxy Tax | true | 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 | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | 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 | true | 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 | true | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| 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 | true | RelatedOrgControlledEntity |
| Transaction Related Entity | true | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 646 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| 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 | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | 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 | true | 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 |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | THE CONTROLLER | NamePerson |
| 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 | 33418 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (39 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|---|
| ALAN WRONOWSKI | |||||||||
| PRESIDENT | 4.00 | X | X | 0 | 51285 | 0 | |||
| TED BISHOP | |||||||||
| VICE PRESIDE | 4.00 | X | X | 0 | 47937 | 0 | |||
| JIM REMY | |||||||||
| HON PRESIDEN | 2.00 | X | X | 0 | 44697 | 0 | |||
| ROGER WALLACE | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 10214 | 0 | ||||
| DEREK SPRAGUE | |||||||||
| SECRETARY | 4.00 | X | X | 0 | 4964 | 0 | |||
| SUZY WHALEY | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| LEO DEGISI | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| HUNT GILLILAND | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| MICHAEL DOCTOR | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| GIL GUSWEILER | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| BRUCE PATTERSON | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| MICHAEL TUCKER | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| JEFF SMITH | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| RON DUNHAM | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| MICHAEL AHRNSBRAK | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| SUE FISCO | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| RONNY GLANTON | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| STEPHEN COX | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| MICHAEL HAYWOOD | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| JOHN JACOB | |||||||||
| INDEP. DIR | 1.00 | X | 0 | 0 | 0 | ||||
| ASUKA NAKAHARA | |||||||||
| INDEP. DIR | 1.00 | X | 0 | 0 | 0 | ||||
| ZACH JOHNSON | |||||||||
| PLAYER DIR | 1.00 | X | 0 | 0 | 0 | ||||
| ROD LOESCH | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| DAVID MOCINI | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| MIKE THOMAS | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| RAY CUTRIGHT | |||||||||
| DISTRICT DIR | 1.00 | X | 0 | 0 | 0 | ||||
| JOE STERANKA | |||||||||
| CEO | 25.00 | X | 0 | 859352 | 71100 | ||||
| TIM SHANK | |||||||||
| TREASURER | 19.00 | X | 0 | 363682 | 67496 | ||||
| CHRISTINE GARRITY | |||||||||
| ASST. SEC. | 25.00 | X | 0 | 339706 | 49513 | ||||
| KIRK POTTINGER | |||||||||
| TAX OFFICER | 19.00 | X | 0 | 282301 | 55471 | ||||
| KERRY HAIGH | |||||||||
| MANAGING DIR | 10.00 | 0 | 450481 | 84454 | X | ||||
| BRADLEY SULLIVAN | |||||||||
| SR. DIRECTOR | 38.00 | 0 | 194975 | 38999 | X | ||||
| KEVIN CARTER | |||||||||
| SR. DIRECTOR | 5.00 | 0 | 337856 | 64441 | X | ||||
| JULIUS MASON | |||||||||
| SR. DIRECTOR | 20.00 | 0 | 246158 | 58823 | X | ||||
| ROSEMARIE BARR | |||||||||
| SR. DIRECTOR | 19.00 | 0 | 210112 | 43264 | X | ||||
| PAUL METZLER | |||||||||
| SR. DIRECTOR | 39.00 | 0 | 182817 | 38330 | X | ||||
| EARNEST ELLISON JR | |||||||||
| DIRECTOR | 39.00 | 0 | 165781 | 25283 | X | ||||
| JIM AWTRY | |||||||||
| FORMER CEO | 0 | 138977 | 60201 | X | |||||
| PAUL BOGIN | |||||||||
| FORMER COO | 0 | 121576 | 62271 | X | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp Frm Rltd Orgs | 4052871 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 719646 | TotalOtherCompensation |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| PETER J RYAN | |||||
| 3120 VERDUN AVE | SAN MATEO | CA | 94403 | EDUCATION CONS. | 710759 |
| MULTI IMAGE GROUP INC | |||||
| 1701 CLINT MOORE ROAD | BOCA RATON | FL | 334872755 | PRODUCTION | 507126 |
| THALER MEDIA INC | |||||
| 136 LIGHTHOUSE DRIVE | NORTH PALM BEACH | FL | 33408 | GRAPHICS | 462724 |
| SOUTHEASTERN PRINTING | |||||
| PO BOX 2301 | STUART | FL | 349952301 | PRINTING/DIST | 416819 |
| PBD INC | |||||
| 1650 BLUEGRASS LAKES PKWY | ALPHARETTA | GA | 300047714 | DISTRIBUTION | 330195 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 20 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| TOURNAMENT REVENUE | 59772916 | 59772916 |
| EDUCATION REVENUE | 9413681 | 9413681 |
| MEMBERSHIP DUES & ASSESEMENTS | 2662510 | 2662510 |
| GROWTH OF THE GAME | 413530 | 413530 |
| MEMBERSHIP FEES & ASSESEMENTS | 54100 | 54100 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9144 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9144 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 72325881 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15914820 | TotalRevenueColumn |
| Unrelated Business Revenue | 13666 | UnrelatedBusinessRevenue |
| Exclusion | $15,901,154 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1367735 | TotalRevenueColumn |
| Exclusion | $1,367,735 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 1030181 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 1079957 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -49776 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -49776 | TotalRevenueColumn |
| Unrelated Business Revenue | -49776 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 56816797 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 52896709 | Securities |
| Other | 205624 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3920088 | Securities |
| Other | -205624 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3714464 | TotalRevenueColumn |
| Exclusion | $3,714,464 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Business CodeBusinessCode | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| OTHER SPONSOR REVENUE | 112551 | $112,551 | ||
| OTHER SPONSOR REVENUE | 58130 | 711300 | 58130 | |
| CAREERLINK | 15000 | $15,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 185681 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 93458805 | TotalRevenueColumn |
| Related Or Exempt Function Income | 72325881 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 22020 | UnrelatedBusinessRevenue |
| Exclusion | $21,110,904 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 942926 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22500 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21196574 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28773538 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8267976 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1085996 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 858449 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4702447 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2972811 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 147676 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1042620 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| SECTION SERVICES | 3955710 |
| TOURNAMENT PRIZES | 3212132 |
| SUPPLIES | 1095577 |
| TAXES & LICENSES | 220933 |
| BAD DEBTS | 99928 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45975 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78643768 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45513392 | BOY |
| EOY | 35412238 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2651493 | BOY |
| EOY | 2881674 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 410226 | BOY |
| EOY | 267591 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1404329 | BOY |
| EOY | 1255333 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 25312044 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 17397882 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8207561 | BOY |
| EOY | 7914162 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 141269961 | BOY |
| EOY | 165987725 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 99233265 | BOY |
| EOY | 83051045 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 7536676 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 298690227 | BOY |
| EOY | 304306444 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5702145 | BOY |
| EOY | 9137149 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20531199 | BOY |
| EOY | 13416558 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8107501 | BOY |
| EOY | 7265436 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23676590 | BOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58017435 | BOY |
| EOY | 29819143 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 240672792 | BOY |
| EOY | 274487301 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 240672792 | BOY |
| EOY | 274487301 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 298690227 | BOY |
| EOY | 304306444 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 14815037 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 18999472 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form4720 Filed4955 Tax | false | Form4720Filed4955Tax |
| Correction Made | false | CorrectionMade |
| Form1120 Pol Filed | false | Form1120PolFiled |
| Form4720 Filed | false | Form4720Filed |
| Volunteers | false | Volunteers |
| Paid Staff Or Management | false | PaidStaffOrManagement |
| Media Advertisements | false | MediaAdvertisements |
| Mailings Members | false | MailingsMembers |
| Publications Or Broadcast | false | PublicationsOrBroadcast |
| Grants Other Organizations | false | GrantsOtherOrganizations |
| Direct Contact Legislators | false | DirectContactLegislators |
| Rallies Demonstrations | false | RalliesDemonstrations |
| Other Activities | false | OtherActivities |
| Not Described In501c3 | false | NotDescribedIn501c3 |
| Form4720 Filed4912 Tax | false | Form4720Filed4912Tax |
| Substantially All Dues Nondeduct | false | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | false | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | false | AgreeToCarryoverPriorYear |
| Dues Assessments | 2594000 | DuesAssessments |
| Non Ded Lobby Political Current | 100781 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Total | 100781 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 207520 | AggrAmtReportedInDuesNotices |
| Taxable | -$106,739 | TaxableAmount |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Orgs Legal Control | false | DisclosedOrgsLegalControl |
| Disclosed For Charitable Purposes | false | DisclosedForCharitablePurposes |
| Written Policy Monitoring | false | WrittenPolicyMonitoring |
| Sect170h Requirements Satisfied | false | Sect170hRequirementsSatisfied |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
| Agent Trustee Etc | false | AgentTrusteeEtc |
| Included On FS | false | IncludedOnFS |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 400078 | OtherCostOrOtherBasis |
| Book Value | 400078 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 10586480 | OtherCostOrOtherBasis |
| Depreciation | 4894956 | Depreciation |
| Book Value | 5691524 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 13310633 | OtherCostOrOtherBasis |
| Depreciation | 11841181 | Depreciation |
| Book Value | 1469452 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1014853 | OtherCostOrOtherBasis |
| Depreciation | 661745 | Depreciation |
| Book Value | 353108 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 7914162 | TotalOfBookValueLandBuildings |
Closely Held Equity Interests CloselyHeldEquityInterests
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 83051045 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 83051045 | TotalOfBookValueSecurities |
Schedule F IRS990ScheduleF
Grants To Orgs Outside US GrantsToOrgsOutsideUS (2 entries)
| RegionRegion | Purpose Of GrantPurposeOfGrant | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement |
|---|---|---|---|
| EAST ASIA AND THE PACIFIC | CHARITABLE | 12500 | WIRE TRANSFER |
| EAST ASIA AND THE PACIFIC | CHARITABLE | 10000 | ELECTRONIC TRF |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of501c3 Orgs | 2 | TotalNumberOf501c3Orgs |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES | Identifier |
| Return Reference | SCHEDULE F, PAGE 1, PART I, LINE 2 | ReturnReference |
| Explanation | THE ORGANIZATION ESTABLISHES THAT THE RECIPIENT IS A QUALIFIED CHARITABLE ORGANIZATION IN THE COUNTRY THEY ARE ESTABLISHED PRIOR TO DISBURSING THE CONTRIBUTIONS. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable (13 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| WORLD GOLF FOUNDATION | |||||||
| ONE WORLD GOLF PLACE | ST AUGUSTINE | FL | 32092 | 592998925 | 501 | 450000 | GROWTH OF GOLF |
| THE ENVIRONMENTAL INSTIT FOR GOLF | |||||||
| 1421 RESEARCH PARK DR | LAWRENCE | KS | 660493859 | 590994338 | 501 | 33000 | GROWTH OF GOLF |
| EXECUTIVE WOMEN'S GOLF ASSOC INC | |||||||
| 300 AVE OF THE CHAMPIONS STE 140 | PALM BEACH GARDENS | FL | 334183615 | 593348753 | 501 | 75000 | GROWTH OF GOLF |
| THE LPGA FOUNDATION | |||||||
| 100 INTERNATIONAL GOLF DR | DAYTONA BEACH | FL | 321241082 | 593085528 | 501 | 25000 | GROWTH OF GOLF |
| SPECIAL OLYMPICS | |||||||
| 4004 BARRETT DR STE 206 | RALEIGH | NC | 27609 | 590889518 | 501 | 25000 | CHARITABLE |
| DIVERSITY GOLF FOUNDATION | |||||||
| 7032 ALVISIO AVE | RIVERSIDE | CA | 92509 | 271108766 | 501 | 25000 | GROWTH OF GOLF |
| THE CHILDREN'S HEALTHCARE CHARITY | |||||||
| 631 US HIGHWAY 1 STE 410 | NORTH PALM BEACH | FL | 33408 | 204394654 | 501 | 50000 | CHARITABLE |
| NATIONAL RECREATION & PARKS ASSOC | |||||||
| PO BOX 5007 | MERRIFIELD | VA | 221165007 | 135563001 | 501 | 30000 | GROWTH OF GOLF |
| INTERNATIONAL GOLF FEDERATION | |||||||
| PO BOX 708 | FAR HILLS | NJ | 079310708 | 262934818 | 501 | 100000 | GROWTH OF GOLF |
| FIRST TEE NEW YORK INC | |||||||
| 3200 FLATBUSH AVE | BROOKLYN | NY | 11235 | 311724122 | 501 | 12500 | GROWTH OF GOLF |
| UNITED WAY OF PALM BEACH CNTY | |||||||
| 2600 QUANTUM BLVD | BOYNTON BEACH | FL | 334268627 | 590683258 | 501 | 16759 | CHARITABLE |
| MIDNIGHT GOLF PROGRAM | |||||||
| PO BOX 4399 | EAST LANSING | MI | 488264399 | 383580432 | 501 | 10000 | GROWTH OF GOLF |
| LOUISVILLE URBAN LEAGUE | |||||||
| 1535 WEST BROADWAY | LOUISVILLE | KY | 40203 | 610444771 | 501 | 25000 | CHARITABLE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 12 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 1 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | ADDITIONAL INFORMATION | Identifier |
| Return Reference | SCHEDULE I, PAGE 4, PART IV | ReturnReference |
| Explanation | THE RECIPIENT MUST SUBMIT A REQUEST FOR THE GRANT/CONTRIBUTION AND THE THE ORGANIZATION ESTABLISHES THAT THE RECIPIENT IS A QUALIFIED CHARITABLE ORGANIZATION PRIOR TO DISBURSING THE GRANTS AND CONTRIBUTIONS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Travel For Companions | X | TravelForCompanions |
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| 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 | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (13 entries)
| Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Related OrgsTotalCompensationRelatedOrgs |
|---|---|---|---|---|---|
| JOE STERANKA | |||||
| 792273 | 27680 | 39399 | 49502 | 21598 | 930452 |
| TIM SHANK | |||||
| 268847 | 85680 | 9155 | 42731 | 24765 | 431178 |
| CHRISTINE GARRITY | |||||
| 257831 | 70679 | 11196 | 41574 | 7939 | 389219 |
| KIRK POTTINGER | |||||
| 218312 | 52680 | 11309 | 38879 | 16592 | 337772 |
| KERRY HAIGH | |||||
| 329073 | 110680 | 10728 | 61206 | 23248 | 534935 |
| BRADLEY SULLIVAN | |||||
| 154347 | 29680 | 10948 | 15884 | 23115 | 233974 |
| KEVIN CARTER | |||||
| 239397 | 88680 | 9779 | 41326 | 23115 | 402297 |
| JULIUS MASON | |||||
| 189123 | 44680 | 12355 | 35600 | 23223 | 304981 |
| ROSEMARIE BARR | |||||
| 163397 | 35680 | 11035 | 21649 | 21615 | 253376 |
| PAUL METZLER | |||||
| 139147 | 32680 | 10990 | 18864 | 19466 | 221147 |
| EARNEST ELLISON JR | |||||
| 144254 | 20680 | 847 | 16714 | 8569 | 191064 |
| JIM AWTRY | |||||
| 138977 | 60201 | 199178 | |||
| PAUL BOGIN | |||||
| 121576 | 62271 | 183847 | |||
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 | JOE STERANKA 0 25,002 0 TIM SHANK 0 18,231 0 CHRISTINE GARRITY 0 17,074 0 KIRK POTTINGER 0 14,379 0 KERRY HAIGH 0 21,706 0 KEVIN CARTER 0 16,826 0 JULIUS MASON 0 12,159 0 | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | TO PROMOTE THE ENJOYMENT & INVOLVEMENT IN THE GAME AND TO CONTRIBUTE TO THE GROWTH OF THE GOLF PROFESSIONAL AND THE GOLF INDUSTRY. THE PGA WILL ACCOMPLISH THIS MISSION BY ENHANCING THE SKILLS OF GOLF PROFESSIONALS AND THE OPPORTUNITIES FOR AMATEURS, MANUFACTURERS, AND THE GENERAL PUBLIC. AS A RESULT, THE PGA WILL ELEVATE THE STANDARDS OF THE PROFESSIONAL GOLFERS' VOCATION, STIMULATE INTEREST IN THE GAME OF GOLF, AND PROMOTE THE OVERALL VITALITY OF THE GAME. |
| CLASSES OF MEMBERS OR STOCKHOLDERS | FORM 990, PAGE 6, PART VI, LINE 6 | THE ENTITY IS ORGANIZED WITH BASIC AND APPRENTICE MEMBERS WHO ARE QUALIFIED GOLF PROFESSIONALS. |
| ELECTION OF MEMBERS AND THEIR RIGHTS | FORM 990, PAGE 6, PART VI, LINE 7A | MEMBERS RATIFY AND ELECT THE MEMBERS OF THE GOVERNING BOARD. |
| DECISIONS SUBJECT TO APPROVAL OF MEMBERS | FORM 990, PAGE 6, PART VI, LINE 7B | CERTAIN DECISIONS OF THE GOVERNING BOARD REQUIRE APPROVAL BY THE MEMBERS. |
| 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 PROVISIONS 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 PROVISIONS 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 | NET ASSETS INCLUDE 19,006,915 OF UNREALIZED GAINS ON INVESTMENTS AND AN OFFSET OF 7,443 RELATED TO THE REVERSAL OF A PRIOR YEAR CORRECTION TO THE RELATED PARTY RENTAL INCOME COMPUTATION. THIS NET BALANCE OF 18,999,472 IS REFLECTED ON LINE 5 OF PART XI AS AN OTHER CHANGE IN NET ASSETS. |
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 | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| PGA FOUNDATION INC | ||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 591809626 | GROW GOLF | FL | 501C3 | 7 | NA | false |
| PGA FINANCIAL ASSISTANCE FUND INC | ||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650443262 | FINC'L AID | FL | 501C3 | 7 | NA | false |
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 | Business Name Line2DirectControllingEntityName/BusinessNameLine2 | Predominant Income TypePredominantIncomeType | Disproportionate AllocationsDisproportionateAllocations | General Or Managing PartnerGeneralOrManagingPartner |
|---|---|---|---|---|---|---|---|---|---|---|---|
| VALHALLA GOLF CLUB LTD | |||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 611252109 | GOLF RLTD | KY | PGA VALHAL | PGA VALHALLA INC | RELATED | false | false |
| VALHALLA GOLF CLUB LTD | |||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 611252109 | GOLF RLTD | KY | PGA VALHAL | PGA VALHALLA INC | RELATED | false | false |
| VALHALLA GOLF CLUB LTD | |||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 611252109 | GOLF RLTD | KY | PGA VALHAL | PGA VALHALLA INC | RELATED | 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 | Business Name Line2DirectControllingEntityName/BusinessNameLine2 | Type Of EntityTypeOfEntity | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PGA CORPORATION | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 591101063 | GOLF RLTD. | FL | PGA OF AM | PGA OF AMERICA | C CORP | 35620912 | 115621739 | 1.00000 |
| PGA GOLF DEVELOPMENT INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650775946 | GOLF RLTD. | FL | PGA GLF PR | PGA GOLF PROPERTIES INC | C CORP | |||
| PGA GOLF ENTERPRISES INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650397758 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | |||
| PGA GOLF PROPERTIES INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 592763185 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | |||
| PGA GOLF PARTNERS INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394728 | GOLF RLTD. | FL | PGA GLF PR | PGA GOLF PROPERTIES INC | C CORP | |||
| PGA MANAGEMENT SERVICES INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394727 | GOLF RLTD. | FL | PGA GLF PR | PGA GOLF PROPERTIES INC | C CORP | |||
| PGA RESERVE INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650520200 | GOLF RLTD. | FL | PGA GLF PR | PGA GOLF PROPERTIES INC | C CORP | |||
| PGA ST LUCIE INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394724 | GOLF RLTD. | FL | PGA GLF PT | PGA GOLF PARTNERS INC | C CORP | |||
| PGA TOURNAMENT CORPORATION INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394725 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | |||
| PGA VALHALLA INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650447187 | GOLF RLTD. | FL | PGA GLF PT | PGA GOLF PARTNERS INC | C CORP | |||
| PGA CORPORATION | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 591101063 | GOLF RLTD. | FL | PGA OF AM | PGA OF AMERICA | C CORP | 35620912 | 115621739 | 1.00000 |
| PGA GOLF DEVELOPMENT INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650775946 | GOLF RLTD. | FL | PGA GLF PR | PGA GOLF PROPERTIES INC | C CORP | |||
| PGA GOLF ENTERPRISES INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650397758 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | |||
| PGA GOLF PROPERTIES INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 592763185 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | |||
| PGA GOLF PARTNERS INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394728 | GOLF RLTD. | FL | PGA GLF PR | PGA GOLF PROPERTIES INC | C CORP | |||
| PGA MANAGEMENT SERVICES INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394727 | GOLF RLTD. | FL | PGA GLF PR | PGA GOLF PROPERTIES INC | C CORP | |||
| PGA RESERVE INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650520200 | GOLF RLTD. | FL | PGA GLF PR | PGA GOLF PROPERTIES INC | C CORP | |||
| PGA ST LUCIE INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394724 | GOLF RLTD. | FL | PGA GLF PT | PGA GOLF PARTNERS INC | C CORP | |||
| PGA TOURNAMENT CORPORATION INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394725 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | |||
| PGA VALHALLA INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650447187 | GOLF RLTD. | FL | PGA GLF PT | PGA GOLF PARTNERS INC | C CORP | |||
| PGA CORPORATION | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 591101063 | GOLF RLTD. | FL | PGA OF AM | PGA OF AMERICA | C CORP | 35620912 | 115621739 | 1.00000 |
| PGA GOLF DEVELOPMENT INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650775946 | GOLF RLTD. | FL | PGA GLF PR | PGA GOLF PROPERTIES INC | C CORP | |||
| PGA GOLF ENTERPRISES INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650397758 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | |||
| PGA GOLF PROPERTIES INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 592763185 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | |||
| PGA GOLF PARTNERS INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394728 | GOLF RLTD. | FL | PGA GLF PR | PGA GOLF PROPERTIES INC | C CORP | |||
| PGA MANAGEMENT SERVICES INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394727 | GOLF RLTD. | FL | PGA GLF PR | PGA GOLF PROPERTIES INC | C CORP | |||
| PGA RESERVE INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650520200 | GOLF RLTD. | FL | PGA GLF PR | PGA GOLF PROPERTIES INC | C CORP | |||
| PGA ST LUCIE INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394724 | GOLF RLTD. | FL | PGA GLF PT | PGA GOLF PARTNERS INC | C CORP | |||
| PGA TOURNAMENT CORPORATION INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394725 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | |||
| PGA VALHALLA INC | ||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650447187 | GOLF RLTD. | FL | PGA GLF PT | PGA GOLF PARTNERS INC | C CORP | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | true | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | 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 |
| 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 | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (22 entries)
| Transaction TypeTransactionType |
|---|
| PGA GOLF PROPERTIES INC (INTEREST) |
| A |
| PGA CORPORATION (RENT) |
| A |
| PGA TOURNAMENT CORP INC (RENT) |
| A |
| PGA RESERVE INC (RENT) |
| A |
| VARIOUS RELATED ENTITIES |
| B |
| VARIOUS RELATED ENTITIES |
| M |
| PGA CORPORATION |
| N |
| VARIOUS RELATED ENTITIES |
| O |
| VARIOUS RELATED ENTITIES |
| P |
| VARIOUS RELATED ENTITIES |
| Q |
| PGA CORPORATION (DIVIDEND) |
| R |
| PGA GOLF PROPERTIES INC (INTEREST) |
| A |
| PGA CORPORATION (RENT) |
| A |
| PGA TOURNAMENT CORP INC (RENT) |
| A |
| PGA RESERVE INC (RENT) |
| A |
| VARIOUS RELATED ENTITIES |
| B |
| VARIOUS RELATED ENTITIES |
| M |
| PGA CORPORATION |
| N |
| VARIOUS RELATED ENTITIES |
| O |
| VARIOUS RELATED ENTITIES |
| P |
| VARIOUS RELATED ENTITIES |
| Q |
| PGA CORPORATION (DIVIDEND) |
| R |
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 ITS RELATED ENTITIES PGA CORPORATION IS THE DIRECT EMPLOYER FOR MOST OF THE RELATED ORGANIZATIONS AND THE ORGANIZATION SHARES A NUMBER OF THESE EMPLOYEES THE ORGANIZATION HOLDS THE GENERAL DISBURSEMENT ACCOUNT FOR MOST OF THE RELATED ORGANIZATIONS THIS GENERAL DISBURSEMENT ACCOUNT IS USED FOR COST SAVINGS AND EFFICIENCIES THE ORGANIZATION DISBURSES FUNDS FOR EXPENSES OF MANY OF THE RELATED ORGANIZATIONS THE RELATED ORGANIZATIONS REIMBURSE PGA OF AMERICA FOR THESE DISBURSEMENTS ON A PERIODIC BASIS | Explanation |