2019-05-14T09:38:59-05:00 2018-06-30 650525738 THOMAS & CLOUGH CO PA 1520 10TH AVE N STE C LAKE WORTH FL 33460 990 2017-07-01 590785835 THE PROFESSIONAL GOLFERS ASSOC OF AMERICA PROF 5616248400 PO BOX 109601 PALM BEACH GARDENS FL 334109601 RHONA AIME CFO 5616248400 2019-05-07 RANDY M CLOUGH CPA P00023904 5616552004 2019-05-14 167.68.16.49 2019-05-14 09:38:59 CD P 5D0280A0F7BC3FECD0BDDAC7B68987F93B77BE44 FA3463838DF3C9BECD8325E08ECB226E2301C8B5 2017 2019-02-21 02:37:17Z PETE BEVACQUA 99745809 false X X 1916 FL 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. 119 99 0 1021 21785 -9090 0 115420686 76919746 11522305 20179249 1678243 1606407 128621234 98705402 282964 51320 0 0 0 0 114879005 110410553 115161969 110461873 13459265 -11756471 356348049 360125673 83719358 101821031 272628691 258304642 X 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. false false 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. 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. SECTION BUSINESS OPERATIONS: ASSISTS THE VARIOUS SECTION OFFICES OF THE PGA BY DEFINING GOALS AND DEVELOPING SOLUTIONS IN THE AREA OF COMMON CONCERN. SEE THE THREE LARGEST PROGRAM SERVICE ACCOMPLISHMENTS NOTED ABOVE. false false false true false false false false false true true false false true false false true false false false false false false false false false true false true false false false false false false false false false false false true true true false true 621 0 0 true true false false false false false X 119 99 false false true false true true true true true false false false true true true true true true true false X THE CONTROLLER 5616248400 100 AVE OF THE CHAMPIONS PALM BEACH GARDENS FL 33418 PAUL LEVY PRESIDENT 4.00 6.00 X X 0 120218 0 SUZY WHALEY VICE PRESIDE 4.00 6.00 X X 0 39690 0 DEREK SPRAGUE HON PRESIDEN 4.00 6.00 X X 0 38651 0 SCOTT ASHWORTH DISTRICT DIR 1.00 4.00 X 0 26845 0 JIM RICHERSON SECRETARY 4.00 6.00 X X 0 18946 0 GLENN LEE DISTRICT DIR 1.00 4.00 X 0 5504 0 RANDY HUNT DISTRICT DIR 1.00 4.00 X 0 4577 0 JOHN LINDERT DISTRICT DIR 1.00 4.00 X 0 4396 0 KELLY WILLIAMS DISTRICT DIR 1.00 4.00 X 0 3585 0 JIM DORMAN DISTRICT DIR 1.00 4.00 X 0 3413 0 PATRICK RICHARDSON DISTRICT DIR 1.00 4.00 X 0 3246 0 TOM HENDERSON DISTRICT DIR 1.00 4.00 X 0 2472 0 NOEL GEBAUER DISTRICT DIR 1.00 4.00 X 0 2284 0 DON REA JR DISTRICT DIR 1.00 4.00 X 0 2185 0 RON RAWLS DISTRICT DIR 1.00 4.00 X 0 1476 0 STEVEN ALOI DISTRICT DIR 1.00 4.00 X 0 1410 0 DAVID SCHNEIDER DISTRICT DIR 1.00 4.00 X 0 1115 0 TONY PANCAKE DISTRICT DIR 1.00 4.00 X 0 0 0 SETH WAUGH INDEP. DIR 1.00 4.00 X 0 0 0 CHRISTOPHER LIEDEL INDEP. DIR 1.00 4.00 X 0 0 0 DAVIS LOVE III PLAYER DIR 1.00 4.00 X 0 0 0 PETE BEVACQUA CEO 25.00 15.00 X 0 1993413 57673 DARRELL CRALL COO 38.00 2.00 X 0 968885 54992 KERRY HAIGH CCO 10.00 30.00 X 0 875129 58818 JOHN EASTERBROOK CMO 25.00 15.00 X 0 742562 25262 JEFFERY PRICE CCO 20.00 20.00 X 0 567149 49568 RHONA AIME CFO 19.00 21.00 X 0 511676 54193 KEVIN RING CRO 10.00 30.00 X 0 558314 65210 HENRY SMOKLER GENERAL COUN 25.00 15.00 X 0 480946 60964 MICHAEL QUIRK JR SR. DIRECTOR 5.00 35.00 X 0 343453 52806 JULIUS MASON SR. DIRECTOR 20.00 20.00 X 0 313947 57351 CASEY MORTON SR. DIRECTOR 20.00 20.00 X 0 305894 55254 7941381 592091 false true false NIELSEN SPORTS AMERICA LLC 88023 EXPEDITE WAY CHICAGO IL 60695 BROADCAST SVCS 322543 IDEAS UNITED LLC 122 NEW ST DECATUR GA 30030 CREATIVE SVCS 257720 PETER J RYAN CONSULTING 13615 NE 42ND AVE VANCOVER WA 98686 CONSULTING SVCS 250000 EMPLOYERS ALLIANCE IV LLC 13101 TELECOM DR SUITE 100 TAMPA FL 33637 TEMP LABOR SVCS 168203 BLUEGOLF LLC 724 W LANCASTER AVE WAYNE PA 19087 CONSULTING SVCS 167494 10 TOURNAMENT REVENUE 711320 66394169 66394169 EDUCATION REVENUE 611620 7642734 7642734 MEMBERSHIP DUES & ASSESSMENTS 900099 2570527 2570527 GROWTH OF THE GAME 900099 296742 296742 EDUCATION MATERIALS 611620 15574 15574 76919746 5422533 58906 5363627 1201804 1201804 967575 1040407 -72832 -72832 -72832 14756716 14756716 14756716 14756716 OTHER SPONSOR REVENUE 711320 441724 441724 OTHER SPONSOR REVENUE 711300 18635 18635 ADVERTISING REVENUE 541800 17076 17076 477435 98705402 76919746 21785 21763871 X 51320 50930257 24022004 11453663 724350 979571 5074644 3466577 261866 998040 SECTION SERVICES 7777409 TOURNAMENT PRIZES 3394023 SUPPLIES 898382 TAXES & LICENSES 386459 43308 110461873 0 0 0 10095624 2776671 3059170 2657353 4243 11044 2729754 3898176 24968667 19601754 6197443 5366913 209681827 216837110 124579988 128578406 356348049 360125673 16505715 21803495 29571093 38026796 3495957 2928488 34146593 39062252 83719358 101821031 X 272628691 258304642 272628691 258304642 356348049 360125673 -11756471 9771218 -12338796 X false true X true false false false false 2419502 193840 68484 262324 241950 20374 400078 400078 10967259 7412687 3554572 12732979 11382461 1350518 868351 806606 61745 5366913 128578406 C 128578406 DUE TO AFFILIATES 39062252 39062252 true SCHOLARSHIP AMERICA INC 7900 INTERNATIONAL DR NO 500 MINNEAPOLIS MN 55425 042296967 501C3 40000 CHARITABLE MARCH OF DIMES 515 MADISON AVE 20TH FLOOR NEW YORK NY 10022 131846366 501C3 6000 CHARITABLE 2 SCHEDULE I, PAGE 4, PART IV 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. X X X X X true true false false false PETE BEVACQUA CEO 1531585 416101 45727 27000 30673 2051086 DARRELL CRALL COO 707112 237248 24525 27000 27992 1023877 KERRY HAIGH CCO 626127 223831 25171 27000 31818 933947 JOHN EASTERBROOK CMO 459431 119494 163637 25262 767824 JEFFERY PRICE CCO 427484 137657 2008 27000 22568 616717 RHONA AIME CFO 379751 110336 21589 27000 27193 565869 KEVIN RING CRO 399647 129197 29470 27000 38210 623524 HENRY SMOKLER GENERAL COUNSEL 356153 110415 14378 27000 33964 541910 MICHAEL QUIRK JR SR. DIRECTOR 240063 92329 11061 24039 28767 396259 JULIUS MASON SR. DIRECTOR 242556 57699 13692 26583 30768 371298 CASEY MORTON SR. DIRECTOR 234594 60254 11046 25344 29910 361148 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. 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 2, PART III, LINE 4D SEE THE THREE LARGEST PROGRAM SERVICE ACCOMPLISHMENTS NOTED ABOVE. FORM 990, PAGE 6, PART VI, LINE 4 THE ASSOCIATION COMPREHENSIVELY AMENDED ITS CONSTITUTION AND BYLAWS (THE "BYLAWS") ON NOVEMBER 3, 2017. THE FOLLOWING SIGNIFICANT CHANGES WERE MADE: (I) THE BYLAWS WERE AMENDED TO CLARIFY THAT THE ASSOCIATION'S VOTING MEMBERS FOR PURPOSES OF STATE LAW ARE EACH DIRECTOR OF THE ASSOCIATION, EACH PAST PRESIDENT OF THE ASSOCIATION (EXCEPT FOR ANY PAST PRESIDENT WHO DID NOT COMPLETE HIS OR HER FULL TERM AS PRESIDENT OR WHO RELINQUISHES HIS OR HER STATUS AS A DELEGATE IN WRITING TO THE SECRETARY AT ANY TIME), AND EACH SECTION OF THE ASSOCIATION. THE BYLAWS WERE ALSO AMENDED TO CLARIFY THAT EACH VOTING MEMBER OF THE ASSOCIATION WILL ACT THROUGH ONE OR MORE DELEGATES, CONSISTING OF EACH DIRECTOR OF THE ASSOCIATION, EACH PAST PRESIDENT OF THE ASSOCIATION (EXCEPT FOR ANY PAST PRESIDENT WHO DID NOT COMPLETE HIS OR HER FULL TERM AS PRESIDENT OR WHO RELINQUISHES HIS OR HER STATUS AS A DELEGATE IN WRITING TO THE SECRETARY OR AS OTHERWISE PROVIDED IN THE BYLAWS), AND TWO DELEGATES FROM EACH SECTION WHO WILL BE DESIGNATED ANNUALLY. (II) THE BYLAWS WERE ALSO AMENDED TO PROVIDE FOR A UNIFORM QUORUM REQUIREMENT FOR BOTH REGULAR AND SPECIAL MEETINGS OF THE ASSOCIATION'S MEMBERSHIP (I.E., A MAJORITY OF THE DELEGATES). THE BYLAWS WERE ALSO AMENDED TO CLARIFY THAT EACH DELEGATE RECEIVES ONE VOTE (EXCEPT THAT ONE OF THE TWO DELEGATES OF THE SECTION MAY EXCERCISE THE VOTE OF THE OTHER DELEGATE IF HE OR SHE IS ABSENT AT THE TIME OF THE VOTE). THE BYLAWS WERE ALSO AMENDED TO PROVIDE THAT PROXY VOTING WILL NOT BE PERMITTED. (III) THE BYLAWS WERE AMENDED TO CLARIFY THE ROLE OF THE DELEGATES AND THE BOARD IN REMOVING ASSOCIATION OFFICERS AND DIRECTORS. (IV) THE BYLAWS WERE AMENDED TO CLARIFY THAT SUGGESTED AMENDMENTS TO THE BYLAWS MUST BE SUBMITTED TO THE SECRETARY IN ADVANCE OF THE ANNUAL MEETING (BY A DATE THAT WILL DEPEND ON THE PARTY SUBMITTING THE PROPOSED AMENDMENT), AND WILL BE HARMONIZED BY THE BOARD OF DIRECTORS. THE BYLAWS WERE ALSO AMENDED TO CLAIFY THAT AMENDMENTS TO THE BYLAWS MAY BE MADE BY THE BOARD IN BETWEEN MEETINGS WHERE IT DEEMS DOING SO REASONABLY NECESSARY, SUBJECT TO OVERTURN BY THE DELEGATES AT THE NEXT ANNUAL MEETING. 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 AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY THE SENIOR TAX DIRECTOR 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 94,411 0 0 HONORARIUMS 666,498 0 0 INTERNAL SERVICE CHARGE 12,906,090 0 0 OTHER PROFESSIONAL SERVICES 9,868,501 0 0 PROCESSING FEES 398,369 0 0 TEMPORARY LABOR 88,135 0 0 TOTAL 24,022,004 0 0 FORM 990, PART XI, LINE 9 PARTNERSHIP ITEMS -12,887,978 RENT EXPENSE NETTED AGAINST INCOME 1,040,407 REIMBURSED REVENUE NETTED AGAINST EXPENSE 697,021 PARTNERSHIP ITEMS 549,182 RENT EXPENSE NETTED AGAINST INCOME -1,040,407 REIMBURSED REVENUE NETTED AGAINST EXPENSE -697,021 TOTAL -12,338,796 PGA FOUNDATION INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 591809626 GROW GOLF FL 501C3 7 NA true PGA FINANCIAL ASSISTANCE FUND INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650443262 FINC'L AID FL 501C3 7 NA true PGA SIF LP PO BOX 109601 PALM BEACH GARDENS FL 334109601 464931782 INVESTMENT DE N/A EXCLUDED 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 true 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 ST LUCIE INC PO BOX 109601 PALM BEACH GARDENS FL 334109601 650394724 GOLF RLTD. FL PGA GLF PT PGA GOLF PARTNERS 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 true true false true false false false false false false false false false true true true true true true 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 N PGA CORPORATION O VARIOUS RELATED ENTITIES P VARIOUS RELATED ENTITIES Q VARIOUS RELATED ENTITIES R SCHEDULE R 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.