PROFESSIONAL GOLFERS ASSOCIATION OF AMERICA: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- PROFESSIONAL GOLFERS ASSOCIATION OF AMERICA (EIN 59-0785835)
- Tax period
- 2020-04-01 to 2021-03-31
- Filed
- 2022-02-14
- IRS object ID
- 202230459349300303
- Schema version
- 2020v4.0
- 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) |
|---|---|---|
| Return | 2022-02-14T07:04:07-06:00 | ReturnTs |
| Tax Period End | 2021-03-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 590785835 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE PROFESSIONAL GOLFERS ASSOC | BusinessNameLine1Txt |
| Business Name Line2 | OF AMERICA | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PROF | BusinessNameControlTxt |
| Phone | 5616248400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 109601 | AddressLine1Txt |
| City | PALM BEACH GARDENS | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 334109601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RHONA AIME | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 5616248400 | PhoneNum |
| Signature | 2022-02-11 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RHONA | PersonFirstNm |
| Person Last | AIME | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SETH WAUGH | PrincipalOfficerNm |
| Gross Receipts | $119,402,288 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1916 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 121 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 119 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 1082 | TotalVolunteersCnt |
| Total Gross UBI | -$56,646 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $2,822 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $77,407,884 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $103,022,581 | CYProgramServiceRevenueAmt |
| PY Investment Income | $15,233,307 | PYInvestmentIncomeAmt |
| CY Investment Income | $13,481,458 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,728,535 | PYOtherRevenueAmt |
| CY Other Revenue | $1,704,329 | CYOtherRevenueAmt |
| PY Total Revenue | $94,369,726 | PYTotalRevenueAmt |
| CY Total Revenue | $118,208,368 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,580,027 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $9,528,012 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $130,990,714 | PYOtherExpensesAmt |
| CY Other Expenses | $114,630,127 | CYOtherExpensesAmt |
| PY Total Expenses | $132,570,741 | PYTotalExpensesAmt |
| CY Total Expenses | $124,158,139 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$38,201,015 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$5,949,771 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $340,974,399 | TotalAssetsBOYAmt |
| Total Assets EOY | $425,812,054 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $147,849,515 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $187,035,910 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $193,124,884 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $238,776,144 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | 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. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECTION BUSINESS OPERATIONS: ASSISTS THE VARIOUS SECTION OFFICES OF THE PGA BY DEFINING GOALS AND DEVELOPING SOLUTIONS IN THE AREA OF COMMON CONCERN. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SEE THE THREE LARGEST PROGRAM SERVICE ACCOMPLISHMENTS NOTED ABOVE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 538 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 121 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 119 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CONTROLLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5616248400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 AVE OF THE CHAMPIONS | AddressLine1Txt |
| City | PALM BEACH GARDENS | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33418 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|---|---|
| SETH WAUGH | ||||||||||
| CEO | 25.00 | 15.00 | Yes (X) | $0 | $3,160,869 | $48,400 | ||||
| JEFFERY PRICE | ||||||||||
| CCO | 20.00 | 20.00 | $0 | $1,280,650 | $81,514 | Yes (X) | ||||
| DARRELL CRALL | ||||||||||
| COO | 38.00 | 2.00 | $0 | $998,365 | $31,575 | Yes (X) | ||||
| KERRY HAIGH | ||||||||||
| CCO | 10.00 | 30.00 | $0 | $904,635 | $55,797 | Yes (X) | ||||
| JOHN EASTERBROOK | ||||||||||
| CMO | 25.00 | 15.00 | $0 | $821,807 | $62,650 | Yes (X) | ||||
| KEVIN RING | ||||||||||
| CRO | 10.00 | 30.00 | $0 | $618,511 | $62,650 | Yes (X) | ||||
| RHONA AIME | ||||||||||
| CFO | 19.00 | 21.00 | Yes (X) | $0 | $582,382 | $50,947 | ||||
| HENRY SMOKLER | ||||||||||
| GENERAL COUN | 25.00 | 15.00 | $0 | $546,963 | $62,650 | Yes (X) | ||||
| DAWES MARLATT | ||||||||||
| SR. DIRECTOR | 40.00 | 0.00 | $0 | $460,076 | $55,151 | Yes (X) | ||||
| ARJUN CHOWDRI | ||||||||||
| CIO | 25.00 | 15.00 | $0 | $375,898 | $43,518 | Yes (X) | ||||
| SANDRA CROSS | ||||||||||
| CPO | 1.00 | 39.00 | $0 | $369,009 | $33,835 | Yes (X) | ||||
| JIM RICHERSON | ||||||||||
| PRESIDENT | 4.00 | 6.00 | Yes (X) | $0 | $33,608 | $0 | Yes (X) | |||
| JOHN LINDERT | ||||||||||
| VICE PRESIDE | 4.00 | 6.00 | Yes (X) | $0 | $32,751 | $0 | Yes (X) | |||
| TONY MARTINEZ | ||||||||||
| DISTRICT 12 | 1.00 | 4.00 | $0 | $6,457 | $0 | Yes (X) | ||||
| DOUG DOXSIE | ||||||||||
| DISTRICT 14 | 1.00 | 4.00 | $0 | $4,308 | $0 | Yes (X) | ||||
| JARED BARNES | ||||||||||
| DISTRICT 9 D | 1.00 | 4.00 | $0 | $2,436 | $0 | Yes (X) | ||||
| DON REA | ||||||||||
| SECRETARY | 4.00 | 6.00 | Yes (X) | $0 | $1,828 | $0 | Yes (X) | |||
| TERRY RUSSELL | ||||||||||
| DISTRICT 6 D | 1.00 | 4.00 | $0 | $1,479 | $0 | Yes (X) | ||||
| GREG NEUJAHR | ||||||||||
| DISTRICT 8 D | 1.00 | 4.00 | $0 | $1,338 | $0 | Yes (X) | ||||
| NATHAN CHANES | ||||||||||
| DISTRICT 7 D | 1.00 | 4.00 | $0 | $1,225 | $0 | Yes (X) | ||||
| ED HABJAN | ||||||||||
| DISTRICT 4 D | 1.00 | 4.00 | $0 | $1,202 | $0 | Yes (X) | ||||
| JOHN BRIDGEMAN | ||||||||||
| DISTRICT 3 D | 1.00 | 4.00 | $0 | $1,017 | $0 | Yes (X) | ||||
| JOHN MADDEN | ||||||||||
| DISTRICT 10 | 1.00 | 4.00 | $0 | $807 | $0 | Yes (X) | ||||
| BRIAN JONES | ||||||||||
| DISTRICT 5 D | 1.00 | 4.00 | $0 | $737 | $0 | Yes (X) | ||||
| LORI LEE | ||||||||||
| INDEP. DIR | 1.00 | 4.00 | $0 | $213 | $0 | Yes (X) | ||||
| JOHN E PILLAR | ||||||||||
| DISTRICT 2 D | 1.00 | 4.00 | $0 | $213 | $0 | Yes (X) | ||||
| CATHY HARBIN | ||||||||||
| AT-LARGE DIR | 1.00 | 4.00 | $0 | $0 | $0 | Yes (X) | ||||
| CHARLEY HOFFMAN | ||||||||||
| PLAYER DIR | 1.00 | 4.00 | $0 | $0 | $0 | Yes (X) | ||||
| CHRISTOPHER LIEDEL | ||||||||||
| INDEP. DIR | 1.00 | 4.00 | $0 | $0 | $0 | Yes (X) | ||||
| IAN MARSHALL | ||||||||||
| DISTRICT 1 D | 1.00 | 4.00 | $0 | $0 | $0 | Yes (X) | ||||
| JOHN MCNAIR | ||||||||||
| DISTRICT 11 | 1.00 | 4.00 | $0 | $0 | $0 | Yes (X) | ||||
| ANDREA B SMITH | ||||||||||
| INDEP. DIR | 1.00 | 4.00 | $0 | $0 | $0 | Yes (X) | ||||
| MARK VANDYCK | ||||||||||
| DISTRICT13 | 1.00 | 4.00 | $0 | $0 | $0 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $10,208,784 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $588,687 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| EVOLUTION MEDIA CAPITAL LLC | |||||
| 405 LEXINGTON AVE | NEW YORK | NY | 10174 | PROF SERVICES | $812,500 |
| ENDEAVOR PARENT LLC | |||||
| 9601 WILSHIRE BLVD 3RD FLOOR | BEVERLY HILLS | CA | 90210 | PRODUCTION SVCS | $697,497 |
| IDEAS UNITED LLC | |||||
| 122 NEW ST | DECATUR | GA | 30030 | CREATIVE SVCS | $481,000 |
| CLOUDBAKERS LLC | |||||
| 600 W VAN BUREN ST SUITE 603 | CHICAGO | IL | 60607 | CONSULTING SVCS | $279,000 |
| NBC UNIVERSAL LLC | |||||
| 7580 GOLF CHANNEL DR | ORLANDO | FL | 32819 | BRODCAST SVCS | $262,733 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 15 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TOURNAMENT REVENUE | 711320 | $96,862,209 | $96,862,209 |
| EDUCATION REVENUE | 611620 | $3,541,626 | $3,541,626 |
| MEMBERSHIP DUES & ASSESSMENTS | 900099 | $2,452,626 | $2,452,626 |
| GROWTH OF THE GAME | 900099 | $158,000 | $158,000 |
| EDUCATION MATERIALS | 611620 | $8,120 | $8,120 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $103,022,581 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,979,305 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$71,082 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,050,387 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $301,689 | TotalRevenueColumnAmt |
| Exclusion | $301,689 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $445,962 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $445,962 | RealAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,250,111 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $747,958 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,250,111 | SecuritiesAmt |
| Other | -$747,958 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,502,153 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,502,153 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| OTHER SPONSOR REVENUE | 711320 | $1,388,204 | $1,388,204 | |
| ADVERTISING REVENUE | 541800 | $14,436 | $14,436 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,402,640 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $118,208,368 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $111,524,734 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$56,646 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,740,280 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,528,012 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,848,105 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,680,553 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,118,074 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $462,092 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,566,640 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $400,870 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,583,334 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,210,973 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $856,447 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| SECTION BUSINESS OPS | $8,106,705 |
| SUPPLIES | $2,610,085 |
| TOURNAMENT PRIZES | $1,068,790 |
| TAXES & LICENSES | $89,236 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,223 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,158,139 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,806,174 | BOYAmt |
| EOY | $16,674,631 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,624,135 | BOYAmt |
| EOY | $17,907,327 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $700,000 | BOYAmt |
| EOY | $700,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,094,635 | BOYAmt |
| EOY | $5,605,944 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $30,836,924 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,953,091 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,122,998 | BOYAmt |
| EOY | $23,883,833 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $169,636,558 | BOYAmt |
| EOY | $228,050,420 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,989,899 | BOYAmt |
| EOY | $132,989,899 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $340,974,399 | BOYAmt |
| EOY | $425,812,054 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,701,818 | BOYAmt |
| EOY | $22,665,120 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,306,279 | BOYAmt |
| EOY | $46,549,074 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,720,266 | BOYAmt |
| EOY | $50,456,860 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,121,152 | BOYAmt |
| EOY | $67,364,856 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,849,515 | BOYAmt |
| EOY | $187,035,910 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,124,884 | BOYAmt |
| EOY | $238,776,144 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,124,884 | BOYAmt |
| EOY | $238,776,144 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $340,974,399 | BOYAmt |
| EOY | $425,812,054 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$5,949,771 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $54,165,497 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$2,564,466 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
| Dues Assessments | $2,274,956 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $119,092 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $119,092 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $158,230 | AggregateReportedDuesNtcAmt |
| Taxable | -$39,138 | TaxableAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $55,060 | OtherCostOrOtherBasisAmt |
| Book Value | $55,060 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,669,745 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,546,914 | DepreciationAmt |
| Book Value | $122,831 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,320,371 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,352,527 | DepreciationAmt |
| Book Value | $967,844 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,791,748 | OtherCostOrOtherBasisAmt |
| Depreciation | $53,650 | DepreciationAmt |
| Book Value | $22,738,098 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,883,833 | TotalBookValueLandBuildingsAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $132,989,899 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $132,989,899 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO AFFILIATES | Desc |
| Amt | $67,364,856 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $67,364,856 | TotalLiabilityAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Business Name Line2RecipientBusinessName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|---|---|
| PGA FOUNDATION INC | ||||||||
| 100 AVENUE OF THE CHAMPIONS | PALM BEACH GARDENS | FL | 33418 | 591809626 | 501C3 | $2,180,667 | CHARITABLE | |
| FOUNDATION FOR THE CAROLINAS | ||||||||
| 220 NORTH TRYON ST | CHARLOTTE | NC | 28202 | 566047886 | 501C3 | $7,322,244 | CHARITABLE | E4E RELIEF FUND |
| CLEARVIEW LEGACY FOUNDATION | ||||||||
| PO BOX 30196 | EAST CANTON | OH | 44730 | 341931114 | 501C3 | $12,500 | CHARITABLE | |
| MIDNIGHT GOLF PROGRAM | ||||||||
| 30100 TELEGRAPH RD ROOM 404 | BINGHAM FARMS | MI | 48025 | 383580432 | 501C3 | $12,500 | CHARITABLE | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 4, PART IV | FormAndLineReferenceDesc |
| Explanation | THE RECIPIENT MUST SUBMIT A REQUEST FOR THE GRANT/CONTRIBUTION AND THE ORGANIZATION ESTABLISHES THAT THE RECIPIENT IS A QUALIFIED CHARITABLE ORGANIZATION PRIOR TO DISBURSING THE GRANTS AND CONTRIBUTIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt |
|---|---|---|---|---|---|---|
| SETH WAUGH | ||||||
| CEO | $2,060,641 | $1,083,720 | $16,508 | $14,250 | $34,150 | $3,209,269 |
| JEFFERY PRICE | ||||||
| CCO | $745,138 | $530,743 | $4,769 | $28,500 | $53,014 | $1,362,164 |
| DARRELL CRALL | ||||||
| COO | $796,296 | $175,923 | $26,146 | $14,250 | $17,325 | $1,029,940 |
| KERRY HAIGH | ||||||
| CCO | $709,617 | $165,078 | $29,940 | $28,500 | $27,297 | $960,432 |
| JOHN EASTERBROOK | ||||||
| CMO | $661,411 | $154,234 | $6,162 | $28,500 | $34,150 | $884,457 |
| KEVIN RING | ||||||
| CRO | $478,834 | $128,002 | $11,675 | $28,500 | $34,150 | $681,161 |
| RHONA AIME | ||||||
| CFO | $456,712 | $113,127 | $12,543 | $28,500 | $22,447 | $633,329 |
| HENRY SMOKLER | ||||||
| GENERAL COUNSEL | $433,526 | $102,421 | $11,016 | $28,500 | $34,150 | $609,613 |
| DAWES MARLATT | ||||||
| SR. DIRECTOR | $218,038 | $48,333 | $193,705 | $25,137 | $30,014 | $515,227 |
| ARJUN CHOWDRI | ||||||
| CIO | $299,610 | $64,755 | $11,533 | $24,213 | $19,305 | $419,416 |
| SANDRA CROSS | ||||||
| CPO | $293,148 | $63,945 | $11,916 | $25,024 | $8,811 | $402,844 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE J, PAGE 1, PART I, LINE 1A | IN CERTAIN CASES EMPLOYEES, OFFICERS, BOARD MEMBERS, AND/OR THEIR COMPANIONS ARE PROVIDED THE FOLLOWING ITEMS: - CERTAIN EMPLOYEES, OFFICERS, BOARD MEMBERS, AND/OR THEIR COMPANIONS MAY UTILIZE FIRST CLASS OR CHARTER TRAVEL FOR BUSINESS PURPOSES BASED ON SECURITY, PRIVACY, AND TIMING ISSUES. - CERTAIN EMPLOYEES AND OFFICERS ARE PROVIDED HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES. - CERTAIN EMPLOYEES AND OFFICERS ARE PROVIDED PERSONAL SERVICES. - CERTAIN EMPLOYEES, OFFICERS, AND BOARD MEMBERS ARE PROVIDED TAX GROSS-UP PAYMENTS. ALL ITEMS THAT RESULT IN REPORTABLE COMPENSATION ARE PROPERLY REPORTED TO THE INDIVIDUAL RECIPIENT EITHER WITHIN THEIR W-2 OR 1099-MISC REPORTING EACH YEAR. |
| SCHEDULE J, PAGE 1, PART I, LINE 3 | THE CEO IS PAID BY A RELATED ORGANIZATION. THE CEO'S COMPENSATION IS ESTABLISHED BY THE RELATED ORGANIZATION THROUGH THE USE OF THE FOLLOWING METHODS: A COMPENSATION COMMITTEE; AN INDEPENDENT COMPENSATION CONSULTANT; AND, A COMPENSATION SURVEY OR STUDY. THE COMPENSATION IS DOCUMENTED IN A WRITTEN EMPLOYMENT CONTRACT AND APPROVED BY THE BOARD OR COMPENSATION COMMITTEE. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (15 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
| FORM 990, PAGE 1, PART I, LINE 6 | THE ORGANIZATION USES VARIOUS VOLUNTEERS IN CONNECTION WITH COMMITTEE AND MEMBER PROGRAM ACTIVITIES. THE ORGANIZATION ALSO HAS SOME DIRECTORS WHO PERFORM SERVICES FOR THE ORGANIZATION AS VOLUNTEERS. |
| FORM 990, PAGE 2, PART III, LINE 4D | SEE THE THREE LARGEST PROGRAM SERVICE ACCOMPLISHMENTS NOTED ABOVE. |
| FORM 990, PART V | LINE 15 - ALL EMPLOYEES ARE PAID BY A RELATED COMPANY, PGA CORPORATION (EIN 59-1101063), WHICH FILES FORM 4720 FOR ANY EXCESS COMPENSATION PAID THAT IS SUBJECT TO TAX UNDER IRS SECTION 4760. |
| FORM 990, PAGE 6, PART VI, LINE 1A | THE ASSOCIATION'S VOTING MEMBERS FOR PURPOSES OF THE FLORIDA NOT-FOR-PROFIT CORPORATION ACT ARE THE ASSOCIATION'S BOARD OF DIRECTORS (22), EACH PAST PRESIDENT OF THE ASSOCIATION (EXCEPT FOR ANY PAST PRESIDENT WHO DID NOT COMPLETE THEIR FULL TERM AS PRESIDENT OR WHO RELINQUISHES THEIR STATUS), AND EACH SECTION OF THE ASSOCIATION (REPRESENTED, FOR PURPOSES OF VOTING, BY TWO DELEGATES). THESE VOTING MEMBERS VOTE AT THE ASSOCIATION'S ANNUAL MEETING AND AT ANY SPECIAL MEETING OF THE ASSOCIATION, IF APPLICABLE. THE ASSOCIATION'S BOARD OF DIRECTORS IS RESPONSIBLE FOR THE MANAGEMENT OF THE ASSOCIATION IN ACCORDANCE WITH ITS ARTICLES OF INCORPORATION, BYLAWS, AND REGULATIONS ADOPTED AND IN EFFECT FROM TIME TO TIME AND APPLICABLE LAW AND, BETWEEN ANNUAL MEETINGS, THE ASSOCIATION'S BOARD OF DIRECTORS HAS FULL AUTHORITY IN ALL MATTERS. |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ENTITY IS ORGANIZED WITH BASIC AND ASSOCIATE MEMBERS WHO ARE QUALIFIED GOLF PROFESSIONALS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | MEMBERS RATIFY AND ELECT THE MEMBERS OF THE GOVERNING BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 7B | CERTAIN DECISIONS OF THE GOVERNING BOARD REQUIRE APPROVAL BY THE MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS PREPARED BY THE TAX DEPARTMENT AND THEN REVIEWED BY THE SENIOR DIRECTOR, TAX & SECTION FINANCE AND CFO PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| 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. |
| 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. |
| 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. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | COMMISSIONS 37,101 0 0 HONORARIUMS 154,367 0 0 INTERNAL SERVICE CHARGE 11,884,556 0 0 OTHER PROFESSIONAL SERVICES 12,094,545 0 0 PROCESSING FEES 391,318 0 0 TEMPORARY LABOR 118,666 0 0 TOTAL 24,680,553 0 0 |
| FORM 990, PART XI, LINE 9 | PARTNERSHIP ITEMS -3,723,001 RENT EXPENSE NETTED AGAINST INCOME 445,962 REIMBURSED REVENUE NETTED AGAINST EXPENSE 770,908 PARTNERSHIP ITEMS 1,158,535 RENT EXPENSE NETTED AGAINST INCOME -445,962 REIMBURSED REVENUE NETTED AGAINST EXPENSE -770,908 TOTAL -2,564,466 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| PGA FOUNDATION INC | ||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 591809626 | GROW GOLF | FL | 501C3 | 7 | NA | Yes (true) |
| PGA FINANCIAL ASSISTANCE FUND INC | ||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650443262 | FINC'L AID | FL | 501C3 | 7 | NA | Yes (true) |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PGA SIF LP | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 109601 | AddressLine1Txt |
| City | PALM BEACH GARDENS | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 334109601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464931782 | EIN |
| Primary Activities | INVESTMENT | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Predominant Income Type | EXCLUDED | PredominantIncomeTypeTxt |
| Disproportionate Allocations | false | DisproportionateAllocationsInd |
| General Or Managing Partner | false | GeneralOrManagingPartnerInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Business Name Line2DirectControllingEntityName/BusinessNameLine2Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| NEXTGENGOLF INC | ||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 464420151 | GOLF RLTD. | FL | PGA OF AM | PGA OF AMERICA | C CORP | false |
| PGA CORPORATION | ||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 591101063 | GOLF RLTD. | FL | PGA OF AM | PGA OF AMERICA | C CORP | false |
| 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 | false |
| PGA GOLF ENTERPRISES INC | ||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650397758 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | false |
| PGA GOLF PROPERTIES INC | ||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 592763185 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | false |
| 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 | false |
| 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 | false |
| PGA RESERVE INC | ||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650520200 | GOLF RLTD. | FL | PGA GLF PR | PGA GOLF PROPERTIES INC | C CORP | false |
| PGA TOURNAMENT CORPORATION INC | ||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394725 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | false |
| PGA VALHALLA INC | ||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650447187 | GOLF RLTD. | FL | PGA GLF PT | PGA GOLF PARTNERS INC | C CORP | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (true) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (12 entries)
| Transaction TypeTransactionTypeTxt |
|---|
| 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 |
| D |
| VARIOUS RELATED ENTITIES |
| N |
| PGA CORPORATION |
| O |
| VARIOUS RELATED ENTITIES |
| P |
| VARIOUS RELATED ENTITIES |
| Q |
| VARIOUS RELATED ENTITIES |
| R |
| VARIOUS RELATED ENTITIES |
| S |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R | FormAndLineReferenceDesc |
| 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. | ExplanationTxt |
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