THE LPGA FOUNDATION: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- THE LPGA FOUNDATION (EIN 59-3085528)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-15
- IRS object ID
- 201833199349316908
- Schema version
- 2017v2.3
- 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 | 2018-11-15T16:23:01-06:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Grant Thornton LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 South Orange Avenue Suite 2050 | AddressLine1Txt |
| City | Orlando | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 593085528 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The LPGA Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % KATHRYN H MILTHORPE | InCareOfNm |
| Business Name Control | LPGA | BusinessNameControlTxt |
| Phone | 3862746200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 International Golf Drive | AddressLine1Txt |
| City | Daytona Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32124 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHRYN H MILTHORPE | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 3862746200 | PhoneNum |
| Signature | 2018-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Paul Hagge | PreparerPersonNm |
| PTIN | P00543988 | PTIN |
| Phone | 4074815100 | PhoneNum |
| Preparation | 2018-11-15 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 209.220.136.124 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Federal Original Submission Id | 05160520183195000004 | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2018-11-15 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | B1C9000AF56CC4CD1396C55166A9FC370B5AB2EF | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 6B7F49D81BE0AEDDD8EB70EFAA0A248AA1399C85 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kathryn Milthorpe | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 International Golf Drive | AddressLine1Txt |
| City | Daytona Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32124 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,440,114 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.lpgafoundation.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1991 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | To inspire, empower and transform the lives of girls and women through the game of golf. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 1400 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,663,732 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,832,277 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,563,509 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,518,779 | CYProgramServiceRevenueAmt |
| PY Investment Income | $81,008 | PYInvestmentIncomeAmt |
| CY Investment Income | $89,058 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $5,308,249 | PYTotalRevenueAmt |
| CY Total Revenue | $5,440,114 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $577,101 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $619,567 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $449,339 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $481,815 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $71,517 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,443,312 | PYOtherExpensesAmt |
| CY Other Expenses | $4,456,119 | CYOtherExpensesAmt |
| PY Total Expenses | $5,469,752 | PYTotalExpensesAmt |
| CY Total Expenses | $5,557,501 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$161,503 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$117,387 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,341,395 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,744,076 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $408,750 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $410,523 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,932,645 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,333,553 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO INSPIRE, EMPOWER AND TRANSFORM THE LIVES OF GIRLS AND WOMEN THROUGH THE GAME OF GOLF. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,135,444 | ExpenseAmt |
| Grant | $405,449 | GrantAmt |
| Desc | DEVELOP AND MAINTAIN JUNIOR GOLF PROGRAMS ACROSS THE COUNTRY. THESE PROGRAMS ARE PRIMARILY FUNDED THROUGH CONTRIBUTIONS RECEIVED BY THE FOUNDATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,556,961 | ExpenseAmt |
| Revenue | $3,518,779 | RevenueAmt |
| Desc | THE LPGA FOUNDATION IS INVOLVED IN CONDUCTING A TOURNAMENT ON THE LPGA TOURNAMENT SCHEDULE. THE GOLF TOURNAMENT IS OPERATED BY THE FOUNDATION AND FUNDED BY THE REVENUES RAISED THROUGH SPONSORSHIPS, PRO-AM EVENTS, HOSPITALITY, ADMISSION AND OTHER REVENUES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $243,953 | ExpenseAmt |
| Grant | $205,956 | GrantAmt |
| Desc | DEVELOP AND MAINTAIN A SCHOLARSHIP PROGRAM WHICH PROVIDES ACADEMIC SCHOLARSHIPS FOR JUNIOR GOLFERS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (5 entries)
| ExpenseExpenseAmt | GrantGrantAmt | DescDesc |
|---|---|---|
| $8,162 | $8,162 | DEVELOP AND MAINTAIN A FINANCIAL ASSISTANCE FUND |
| FOR LPGA MEMBERS AND OTHER PERSONS IN THE GOLF | ||
| INDUSTRY WHO MAY BE IN NEED OF FINANCIAL | ||
| ASSISTANCE AS A RESULT OF A SERIOUS ILLNESS, | ||
| INJURY, OR OTHER HARDSHIP. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $8,162 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $8,162 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $4,944,520 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | 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 | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (true) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 149 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | Yes (true) | 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 |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHRYN H MILTHORPE | PersonNm |
| Phone | 3862746200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 INTERNATIONAL GOLF DRIVE | AddressLine1Txt |
| City | Daytona Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32124 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Michael Whan | |||||||
| LPGA Commissioner | 1.0 | 40.0 | Yes (X) | $0 | $1,122,732 | $32,244 | |
| Kathryn Milthorpe | |||||||
| Treasurer (Non-Voting) | 2.0 | 40.0 | Yes (X) | $0 | $309,440 | $22,072 | Yes (X) |
| Nancy Henderson | |||||||
| President | 20.0 | 20.0 | Yes (X) | $0 | $269,799 | $18,909 | Yes (X) |
| Marian Moore | |||||||
| Secretary (Non-Voting) | 2.0 | 40.0 | Yes (X) | $0 | $309,734 | $13,710 | Yes (X) |
| Lynn Connelly | |||||||
| Chair | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| John North | |||||||
| director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Margaret Downey | |||||||
| director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Ron Ciesla | |||||||
| director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Christina Zacamy | |||||||
| director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Margo Wolanin | |||||||
| director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Nancy Lopez | |||||||
| director | 1.0 | 0.0 | Yes (X) | $0 | $18,902 | $0 | |
| Susan Pikitch | |||||||
| director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Karen Palacios-Jansen | |||||||
| LPGA T&CP National Vice Pres | 1.0 | 1.0 | Yes (X) | $2,750 | $14,500 | $0 | |
| Vicki Goetze-Ackerman | |||||||
| director | 1.0 | 30.0 | Yes (X) | $0 | $78,636 | $17,127 | |
| Sharon Ritchey | |||||||
| director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Allan Tanenbaum | |||||||
| director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Sue Townsen | |||||||
| director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Erin Hamrick | |||||||
| director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,750 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,123,743 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $104,062 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Pro Em LLC | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1450 E Grant Street | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85034 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Tournament Svcs | ServicesDesc |
| Compensation | $118,446 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $379,380 | RelatedOrganizationsAmt |
| All Other Contributions | $1,452,897 | AllOtherContributionsAmt |
| Total Contributions | $1,832,277 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LPGA FOUNDERS TOURNAMENT | Desc |
| Total Revenue Column | $3,518,779 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,518,779 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,518,779 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $89,058 | TotalRevenueColumnAmt |
| Exclusion | $89,058 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,440,114 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,518,779 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $89,058 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $563,517 | TotalAmt |
| Program Services | $563,517 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,050 | TotalAmt |
| Program Services | $56,050 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,750 | TotalAmt |
| Program Services | $2,750 | ProgramServicesAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,682 | TotalAmt |
| Program Services | $298,676 | ProgramServicesAmt |
| Management And General | $48,503 | ManagementAndGeneralAmt |
| Fundraising | $48,503 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,565 | TotalAmt |
| Program Services | $5,591 | ProgramServicesAmt |
| Management And General | $1,487 | ManagementAndGeneralAmt |
| Fundraising | $1,487 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,179 | TotalAmt |
| Program Services | $40,675 | ProgramServicesAmt |
| Management And General | $2,752 | ManagementAndGeneralAmt |
| Fundraising | $2,752 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,639 | TotalAmt |
| Program Services | $23,075 | ProgramServicesAmt |
| Management And General | $2,782 | ManagementAndGeneralAmt |
| Fundraising | $2,782 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $465 | TotalAmt |
| Management And General | $465 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,738 | TotalAmt |
| Management And General | $42,738 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,000 | TotalAmt |
| Management And General | $15,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $215,870 | TotalAmt |
| Management And General | $215,870 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,218 | TotalAmt |
| Program Services | $138,654 | ProgramServicesAmt |
| Management And General | $6,282 | ManagementAndGeneralAmt |
| Fundraising | $6,282 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,458 | TotalAmt |
| Program Services | $37,446 | ProgramServicesAmt |
| Management And General | $506 | ManagementAndGeneralAmt |
| Fundraising | $506 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $231,566 | TotalAmt |
| Program Services | $102,939 | ProgramServicesAmt |
| Management And General | $119,422 | ManagementAndGeneralAmt |
| Fundraising | $9,205 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,344 | TotalAmt |
| Program Services | $15,344 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,021 | TotalAmt |
| Management And General | $6,021 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| INDUSTRY INITIATIVES | $71,300 | $71,300 | |
| BANK FEES | $8,336 | $8,336 | |
| TOURNAMENT EXPENSE | $3,659,803 | $3,659,803 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,557,501 | TotalAmt |
| Program Services | $4,944,520 | ProgramServicesAmt |
| Management And General | $541,464 | ManagementAndGeneralAmt |
| Fundraising | $71,517 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,576,740 | BOYAmt |
| EOY | $1,258,234 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $121,880 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,752 | BOYAmt |
| EOY | $61,290 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $89,766 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $87,359 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,751 | BOYAmt |
| EOY | $2,407 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,694,152 | BOYAmt |
| EOY | $4,300,265 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,341,395 | BOYAmt |
| EOY | $5,744,076 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $304,270 | BOYAmt |
| EOY | $353,460 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,480 | BOYAmt |
| EOY | $57,063 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $408,750 | BOYAmt |
| EOY | $410,523 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $732,401 | BOYAmt |
| EOY | $717,829 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,200,244 | BOYAmt |
| EOY | $4,615,724 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,932,645 | BOYAmt |
| EOY | $5,333,553 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,341,395 | BOYAmt |
| EOY | $5,744,076 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$117,387 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $518,295 | NetUnrlzdGainsLossesInvstAmt |
| 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 A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LPGA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 750055465 | EIN |
| Organization Type | 10 | OrganizationTypeCd |
| Governing Document Listed | Yes (true) | GoverningDocumentListedInd |
| Support | $0 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | Yes (true) | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | Yes (true) | SupportedOrgSectionC456Ind |
| Supported Org Qualified | Yes (true) | SupportedOrgQualifiedInd |
| Suprt Exclusively Sec170c2 B | Yes (true) | SuprtExclusivelySec170c2BInd |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (true) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | false | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part IV, Section A, Line 2 | THE SUPPORTED ORGANIZATION, LADIES PROFESSIONAL GOLF ASSOCIATION, IS EXEMPT UNDER SECTION 501(C)(6) AS DETERMINED BY THE IRS. THE ORGANIZATION DETERMINED THAT THE LADIES PROFESSIONAL GOLF ASSOCIATION WOULD MEET THE QUALIFICATIONS UNDER SECTION 509(A)(2) BECAUSE MORE THAN 33.3% OF ITS REVENUE IS GENERATED THROUGH PROGRAMMATIC ACTIVITIES. |
| Schedule A, Part IV, Section A, Line 3b | THE ORGANIZATION HAS CONFIRMED THAT THE LADIES PROFESSIONAL GOLF ASSOCIATION IS EXEMPT UNDER SECTION 501(c)(6) AND WOULD MEET THE PUBLIC SUPPORT TEST UNDER SECTION 509(A)(2) DUE TO THE FACT THAT MORE THAN 33.3% OF ITS REVENUE IS GENERATED THROUGH PROGRAMMATIC ACTIVITIES. |
| Schedule A, Part IV, Section A, Line 3c | IN 2017, THE ORGANIZATION DID NOT PROVIDE MONETARY SUPPORT TO THE LADIES PROFESSIONAL GOLF ASSOCIATION. THE SUPPORTED ORGANIZATION HOSTED SEVERAL SUCCESSFUL GOLF TOURNAMENTS THROUGHOUT THE YEAR AND DID NOT REQUIRE FINANCIAL ASSISTANCE. |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp | |
| Land | LandGrp | |
| Buildings | BuildingsGrp | |
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $89,766 | OtherCostOrOtherBasisAmt |
| Depreciation | $87,359 | DepreciationAmt |
| Book Value | $2,407 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Land Buildings | OtherLandBuildingsGrp | |
| Total Book Value Land Buildings | $2,407 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
| Total Liability | $0 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,958,409 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $518,295 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $518,295 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,440,114 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $5,440,114 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,557,501 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $5,557,501 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $5,557,501 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule D, Part X, Line 2 | FormAndLineReferenceDesc |
| Explanation | FIN 48 (ASC 740) FOOTNOTE Income Taxes - The Foundation is exempt from Federal income tax under provisions of Section 501(c)(3) of the Internal Revenue Code and from state income taxes under similar provisions of the Florida Income Tax Code. The Foundation identifies and evaluates uncertain tax positions, if any, and recognizes the impact of uncertain tax positions for which there is a less than more-likely-than-not probability of the position being upheld when reviewed by the relevant taxing authority. Such positions are deemed to beunrecognized tax benefits and a corresponding liability is established on the statement of financial position. The Foundation has not recognized a liability for uncertain tax positions. If there were an unrecognized tax benefit, The Foundation would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (11 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| Triad Youth Golf Foundation | |||||||
| 5834 Bur Mil Club Road | Greensboro | NC | 27410 | 311713878 | 501(c)(3) | $25,175 | Matching grant |
| Girls in the Game NFP | |||||||
| 1501 West Randolph Street | Chicago | IL | 60607 | 364025433 | 501(c)(3) | $10,000 | Matching grant |
| St Gregory's University | |||||||
| 1900 W MacArthur St | Shawnee | OK | 74804 | 730685198 | 501(c)(3) | $10,000 | Scholarship |
| Stanford University | |||||||
| 3145 Porter Dr | Palo Alto | CA | 94304 | 941156365 | 501(c)(3) | $10,000 | Scholarship |
| Texas A&M University | |||||||
| 400 Bizzell Street | College Station | TX | 77843 | 746000531 | 501(c)(3) | $10,000 | Scholarship |
| Purdue University | |||||||
| 1401 S US Hwy 421 | Westville | IN | 46391 | 356002041 | 501(c)(3) | $10,000 | Scholarship |
| Junior Golf Association of Arizona | |||||||
| 10888 North 19th Avenue | Phoenix | AZ | 85029 | 860464216 | 501(c)(3) | $10,000 | Matching grant |
| Girls on the Run - Chicago Inc | |||||||
| 1415 N Dayton Street Suite 112 | Chicago | IL | 60642 | 364331462 | 501(c)(3) | $7,000 | Matching grant |
| LPGA Urban Youth Golf Program | |||||||
| 599 Rockland Road | Rockland | DE | 19732 | 232148498 | 501(c)(3) | $5,750 | Matching grant |
| Peninsula Metropolitan YMCA | |||||||
| 41 Old Oyster Point Road Suite C | Newport News | VA | 23602 | 540524905 | 501(c)(3) | $5,700 | Matching grant |
| Golf For Cause | |||||||
| 1050 N 25th Street | Phoenix | AZ | 85008 | 200459489 | 501(c)(3) | $5,300 | Scholarship |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 11 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Grant for Girls Golf Program | 29 | $44,388 |
| Academic Scholarships | 10 | $3,500 |
| Grants for Financial Assistance | 2 | $8,162 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 | FormAndLineReferenceDesc |
| Explanation | THE LPGA FOUNDATION MONITORS THE USE OF FUNDS GRANTED TO RECIPIENTS OF THE JUNIOR GOLF GRANTS BY REQUIRING AN APPLICATION FOR FUNDS AND A FINAL REPORT OF HOW FUNDS WERE SPENT. THE LPGA FOUNDATION MONITORS THE USE OF FUNDS GRANTED TO RECIPIENTS OF THE FINANCIAL ASSISTANCE FUND BY REQUESTING RECEIPTS BE PROVIDED TO THE LPGA FOUNDATION FROM GRANTEES. FOR THE LPGA FOUNDATION SCHOLARSHIP PROGRAM, THE MAJORITY OF FUNDS ARE SENT DIRECTLY TO THE UNIVERSITY FOR THE BENEFIT OF THE GRANTEES. THERE WERE SOME SMALLER GRANTS WERE NOT MONITORED DUE TO COST EFFECTIVENESS AND MATERIALITY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | Yes (true) | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Michael Whan | ||||||||||||||
| LPGA Commissioner | $0 | $715,332 | $0 | $407,400 | $0 | $0 | $0 | $15,150 | $0 | $17,094 | $0 | $1,154,976 | $0 | $0 |
| Kathryn Milthorpe | ||||||||||||||
| Treasurer (Non-Voting) | $0 | $250,037 | $0 | $59,403 | $0 | $0 | $0 | $5,459 | $0 | $16,613 | $0 | $331,512 | $0 | $0 |
| Nancy Henderson | ||||||||||||||
| President | $0 | $218,408 | $0 | $51,391 | $0 | $0 | $0 | $6,809 | $0 | $12,100 | $0 | $288,708 | $0 | $0 |
| Marian Moore | ||||||||||||||
| Secretary (Non-Voting) | $0 | $252,293 | $0 | $57,441 | $0 | $0 | $0 | $7,734 | $0 | $5,976 | $0 | $323,444 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Compensation contingent of net earnings | FormAndLineReferenceDesc |
| Explanation | Schedule J, Part I, Line 6b Incentive plan has components based on meeting specific annual performance objectives and overall performance of the organization. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| MEMBERS OR STOCKHOLDERS | Form 990, Part VI, Line 6 The sole member of the LPGA Foundation is the Ladies Professional Golf Association. |
| MEMBERS OR STOCKHOLDERS WHO MAY ELECT | Form 990, Part VI, Line 7a The Foundations bylaws reserve to the sole corporate member, the Ladies Professional Golf Association, the power to elect one or more members of the Foundations Governing Body. Any Director may be removed, with or without cause, by the member. The governance committee may nominate at-large directors for approval by the board of directors. The board of directors shall approve and recommend at-large directors for election by the member. |
| DECISIONS SUBJECT TO APPROVAL | Form 990, Part VI, Line 7b The Foundation's bylaws reserve to the sole corporate member, the Ladies Professional Golf Association, the power to amend, repeal or restate the Foundation's Articles of Incorporation. |
| FORM 990 REVIEW PROCESS | Form 990, Part VI, Line 11b The Form 990 is prepared by an independent accounting firm in conjunction with the Foundations management. The return is reviewed by Management prior to distribution to the full board of Directors for information purposes prior to filing. |
| CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT | Form 990, Part VI, Line 12c Board members are provided with a conflict of interest reporting form on an annual basis on which to report and disclose any real or potential conflict of interest or ethical issue to the Foundation. The obligation to report such conflicts or issues is ongoing; therefore board members are required to report any change in circumstances whenever they occur during any calendar year. Each conflict of interest reporting form shall be submitted confidentially for review to the President and Secretary, who are empowered to resolve any conflict of interest or ethical issue that may compromise a board member's ability to fulfill her or his fiduciary obligations to the Foundation. In the event that a conflict of interest or ethical issue cannot be satisfactorily resolved by the President and Secretary, the matter shall be referred to the Foundation Governance Committee which shall seek to resolve the matter. Any matter that cannot be resolved by the above procedures shall be reported to the board of directors for resolution. |
| PROCESS FOR DETERMINING COMPENSATION | Form 990, Part VI, Line 15a The Human Resources department of the related organization is charged with recommending the appointment, conducting performance reviews and determining the compensation of the president. This recommendation is based on the following methods: comparable industry knowledge and market surveys. The board of directors of the related organization reviews compensation during the budget process. |
| PROCESS FOR DETERMINING COMPENSATION | Form 990, Part VI, Line 15b The Human Resources department of the related organization is charged with recommending the appointment, conducting performance reviews and determining the compensation of officers and key employees. This recommendation is based on the following methods: comparable industry knowledge and market surveys. The board of directors of the related organization reviews compensation during the budget process. |
| SECTION 6104 REQUIREMENT | FORM 990, PART VI, SECTION C, LINE 18 The Foundation makes its Form 990 available at its main place of business and on the internet at www.guidestar.org. The Foundations Form 1023 is, likewise, available at the Foundations main place of business. |
| Form 990, PART VI, SECTION C, LINE 19 | The Foundations governing documents, conflicts of interest policy and financial statement are available to the public at managements discretion. |
| Form 990, Part VII, Column E | Nancy Henderson is an employee of the related organization, Ladies Professional Golf Association, and receives her Form W-2 from that organization. Ms. Henderson provides services both to the LPGA and the LPGA Foundation. In the interest of clarity, the LPGA Foundation is reporting that 50% of Ms. Hendersons compensation is attributable to services rendered to the LPGA Foundation. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LPGA Foundation Tournament Properties | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 International Golf Drive | AddressLine1Txt |
| City | Daytona Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32124 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 274445389 | EIN |
| Primary Activities | Golf Event | PrimaryActivitiesTxt |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Total Income | $3,518,779 | TotalIncomeAmt |
| End Of Year Assets | $106,255 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LPGA FND | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ladies Professional Golf Assoc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 International Golf Drive | AddressLine1Txt |
| City | Daytona Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32124 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 750055465 | EIN |
| Primary Activities | Womens Golf | PrimaryActivitiesTxt |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(6) | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | 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 | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Ladies Professional Golf Association | ||
| c | $379,380 | Gift |
| Ladies Professional Golf Association | ||
| S | $280,000 | Due To Entity |
| Ladies Professional Golf Association | ||
| O,Q,N | $764,557 | Reimbursement |
| Ladies Professional Golf Association | ||
| Q | $2,363,503 | Reimbursement |
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