PROFESSIONAL GOLFERS ASSOCIATION OF AMERICA: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- PROFESSIONAL GOLFERS ASSOCIATION OF AMERICA (EIN 59-0785835)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2018-05-15
- IRS object ID
- 201801359349304920
- Schema version
- 2016v3.1
- 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 | 2018-05-15T11:43:35-04:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 650525738 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOMAS & CLOUGH CO PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1520 N 10TH AVE STE C | AddressLine1Txt |
| City | LAKE WORTH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33460 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | 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 | 2018-05-11 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RANDY M CLOUGH CPA | PreparerPersonNm |
| PTIN | P00023904 | PTIN |
| Phone | 5616552004 | PhoneNum |
| Preparation | 2018-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PETE BEVACQUA | PrincipalOfficerNm |
| Gross Receipts | $129,621,248 | 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 | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 1021 | TotalVolunteersCnt |
| Total Gross UBI | $71,529 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $4,827 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $68,321,968 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $115,420,686 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7,580,867 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,522,305 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,803,625 | PYOtherRevenueAmt |
| CY Other Revenue | $1,678,243 | CYOtherRevenueAmt |
| PY Total Revenue | $78,706,460 | PYTotalRevenueAmt |
| CY Total Revenue | $128,621,234 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $556,016 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $282,964 | 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 | $99,430,323 | PYOtherExpensesAmt |
| CY Other Expenses | $114,879,005 | CYOtherExpensesAmt |
| PY Total Expenses | $99,986,339 | PYTotalExpensesAmt |
| CY Total Expenses | $115,161,969 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$21,279,879 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $13,459,265 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $375,135,247 | TotalAssetsBOYAmt |
| Total Assets EOY | $356,348,049 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $129,912,923 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $83,719,358 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $245,222,324 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $272,628,691 | 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 AFFAIRS: 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 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 | 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 |
| IRP Document | 787 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| PAUL LEVY | ||||||||
| PRESIDENT | 4.00 | 6.00 | Yes (X) | Yes (X) | $0 | $64,998 | $0 | |
| DEREK SPRAGUE | ||||||||
| HON PRESIDEN | 4.00 | 6.00 | Yes (X) | Yes (X) | $0 | $61,933 | $0 | |
| SUZY WHALEY | ||||||||
| VICE PRESIDE | 4.00 | 6.00 | Yes (X) | Yes (X) | $0 | $53,310 | $0 | |
| SCOTT ASHWORTH | ||||||||
| DISTRICT DIR | 1.00 | 4.00 | Yes (X) | $0 | $22,987 | $0 | ||
| GLENN LEE | ||||||||
| DISTRICT DIR | 1.00 | 4.00 | Yes (X) | $0 | $6,342 | $0 | ||
| RANDY HUNT | ||||||||
| DISTRICT DIR | 1.00 | 4.00 | Yes (X) | $0 | $5,246 | $0 | ||
| JIM DORMAN | ||||||||
| DISTRICT DIR | 1.00 | 4.00 | Yes (X) | $0 | $3,149 | $0 | ||
| KELLY WILLIAMS | ||||||||
| DISTRICT DIR | 1.00 | 4.00 | Yes (X) | $0 | $1,935 | $0 | ||
| JOHN LINDERT | ||||||||
| DISTRICT DIR | 1.00 | 4.00 | Yes (X) | $0 | $1,640 | $0 | ||
| DON REA JR | ||||||||
| DISTRICT DIR | 1.00 | 4.00 | Yes (X) | $0 | $1,473 | $0 | ||
| PATRICK RICHARDSON | ||||||||
| DISTRICT DIR | 1.00 | 4.00 | Yes (X) | $0 | $1,023 | $0 | ||
| NOEL GEBAUER | ||||||||
| DISTRICT DIR | 1.00 | 4.00 | Yes (X) | $0 | $408 | $0 | ||
| TOM HENDERSON | ||||||||
| DISTRICT DIR | 1.00 | 4.00 | Yes (X) | $0 | $120 | $0 | ||
| JIM RICHERSON | ||||||||
| SECRETARY | 4.00 | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| STEVEN ALOI | ||||||||
| DISTRICT DIR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| TONY PANCAKE | ||||||||
| DISTRICT DIR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID SCHNEIDER | ||||||||
| DISTRICT DIR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| RON RAWLS | ||||||||
| DISTRICT DIR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| SETH WAUGH | ||||||||
| INDEP. DIR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTOPHER LIEDEL | ||||||||
| INDEP. DIR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVIS LOVE III | ||||||||
| PLAYER DIR | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| PETE BEVACQUA | ||||||||
| CEO | 25.00 | 15.00 | Yes (X) | $0 | $2,146,079 | $57,659 | ||
| DARRELL CRALL | ||||||||
| COO | 38.00 | 2.00 | Yes (X) | $0 | $938,028 | $54,135 | ||
| KERRY HAIGH | ||||||||
| CCO | 10.00 | 30.00 | Yes (X) | $0 | $879,794 | $57,711 | ||
| JEFFERY PRICE | ||||||||
| CCO | 20.00 | 20.00 | Yes (X) | $0 | $555,662 | $50,135 | ||
| RHONA AIME | ||||||||
| CFO | 19.00 | 21.00 | Yes (X) | $0 | $479,122 | $54,185 | ||
| JOHN EASTERBROOK | ||||||||
| CMO | 25.00 | 15.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN RING | ||||||||
| SR. DIRECTOR | 10.00 | 30.00 | $0 | $533,143 | $60,677 | Yes (X) | ||
| HENRY SMOKLER | ||||||||
| GENERAL COUN | 25.00 | 15.00 | $0 | $439,519 | $34,230 | Yes (X) | ||
| JULIUS MASON | ||||||||
| SR. DIRECTOR | 20.00 | 20.00 | $0 | $313,517 | $57,843 | Yes (X) | ||
| MICHAEL QUIRK JR | ||||||||
| SR. DIRECTOR | 5.00 | 35.00 | $0 | $293,824 | $51,581 | Yes (X) | ||
| CASEY MORTON | ||||||||
| SR. DIRECTOR | 20.00 | 20.00 | $0 | $290,849 | $55,715 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $7,094,101 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $533,871 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| REPUCOM AMERICA LLC | |||||
| 1010 WASHINGTON BLVD 10TH FLOOR | STAMFORD | CT | 06901 | BROADCAST SVCS | $488,825 |
| GLOBAL DESTINATION MGMT PTRS | |||||
| ALLIEDPRA NEW YORK 20 WATERSIDE | NEW YORK | NY | 10010 | EVENT CONSLTS | $328,372 |
| LUXURY CUSTOM PUBLISHING LLC | |||||
| 7855 IVANHOE AVE SUITE 212 | LA JOLLA | CA | 92037 | PUBLICATION SVC | $206,969 |
| BLUEGOLF LLC | |||||
| 724 W LANCASTER AVE | WAYNE | PA | 19087 | CONSULTING SVCS | $185,390 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TOURNAMENT REVENUE | 711320 | $102,886,493 | $102,886,493 |
| EDUCATION REVENUE | 611620 | $8,321,291 | $8,321,291 |
| MEMBERSHIP DUES & ASSESEMENTS | 900099 | $2,597,485 | $2,597,485 |
| GROWTH OF THE GAME | 900099 | $1,603,991 | $1,603,991 |
| EDUCATION MATERIALS | 611620 | $11,426 | $11,426 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $115,420,686 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,618,485 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $5,619 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,612,866 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,121,748 | TotalRevenueColumnAmt |
| Exclusion | $1,121,748 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $989,106 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $999,712 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$10,606 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$10,606 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$10,606 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,904,122 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $302 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,904,122 | SecuritiesAmt |
| Other | -$302 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,903,820 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$302 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $6,904,122 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| OTHER SPONSOR REVENUE | 711320 | $468,085 | $468,085 | |
| OTHER SPONSOR REVENUE | 711300 | $76,516 | $76,516 | |
| CAREERLINK | 711320 | $22,500 | $22,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $567,101 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $128,621,234 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $115,420,384 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $71,529 | UnrelatedBusinessRevenueAmt |
| Exclusion | $13,129,321 | 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 | $282,964 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,969,971 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,195,893 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,009,447 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,043,493 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,288,819 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,309,753 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,457,429 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,159 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,066,625 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| SECTION SERVICES | $7,060,064 |
| TOURNAMENT PRIZES | $3,628,114 |
| SUPPLIES | $1,053,293 |
| TAXES & LICENSES | $460,597 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,348 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,161,969 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,018,294 | BOYAmt |
| EOY | $10,095,624 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,416,226 | BOYAmt |
| EOY | $3,059,170 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,983 | BOYAmt |
| EOY | $4,243 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $747,501 | BOYAmt |
| EOY | $2,729,754 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $24,720,117 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $18,522,674 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,983,047 | BOYAmt |
| EOY | $6,197,443 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,613,084 | BOYAmt |
| EOY | $209,681,827 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,342,112 | BOYAmt |
| EOY | $124,579,988 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $375,135,247 | BOYAmt |
| EOY | $356,348,049 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,127,736 | BOYAmt |
| EOY | $16,505,715 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,985,281 | BOYAmt |
| EOY | $29,571,093 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,241,632 | BOYAmt |
| EOY | $3,495,957 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,558,274 | BOYAmt |
| EOY | $34,146,593 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,912,923 | BOYAmt |
| EOY | $83,719,358 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $245,222,324 | BOYAmt |
| EOY | $272,628,691 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $245,222,324 | BOYAmt |
| EOY | $272,628,691 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $375,135,247 | BOYAmt |
| EOY | $356,348,049 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $13,459,265 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $19,135,250 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$5,188,148 | 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 | $2,440,300 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $166,096 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $166,096 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $97,612 | AggregateReportedDuesNtcAmt |
| Carried Over | $68,484 | CarriedOverAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $400,078 | OtherCostOrOtherBasisAmt |
| Book Value | $400,078 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,967,219 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,095,649 | DepreciationAmt |
| Book Value | $3,871,570 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,483,537 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,641,233 | DepreciationAmt |
| Book Value | $1,842,304 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $869,283 | OtherCostOrOtherBasisAmt |
| Depreciation | $785,792 | DepreciationAmt |
| Book Value | $83,491 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,197,443 | TotalBookValueLandBuildingsAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $124,579,988 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $124,579,988 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO AFFILIATES | Desc |
| Amt | $34,146,593 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $34,146,593 | TotalLiabilityAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| WORLD GOLF FOUNDATION | |||||||
| ONE WORLD GOLF PLACE | ST AUGUSTINE | FL | 32092 | 592998925 | 501C3 | $150,000 | GROWTH OF GOLF |
| THE ENVIRONMENTAL INST FOR GOLF | |||||||
| 1421 RSEARCH PARK DR | LAWRENCE | KS | 66049 | 590994338 | 501C3 | $33,000 | GROWTH OF GOLF |
| MONTEREY PENINSULA FOUNDATION | |||||||
| 1 LOWER RAGSDALE DR BLDG 3 | MONTEREY | CA | 93940 | 942541783 | 501C3 | $20,000 | CHARITABLE |
| MARCH OF DIMES | |||||||
| 515 MADISON AVE 20TH FLOOR | NEW YORK | NY | 10022 | 131846366 | 501C3 | $22,500 | CHARITABLE |
| FOLDS OF HONOR FOUNDATION | |||||||
| 5800 N PATRIOT DR | OWASSO | OK | 74055 | 753240683 | 501C3 | $25,000 | CHARITABLE |
| CLEAVIEW LEGACY FOUNDATION | |||||||
| PO BOX 30196 | EAST CANTON | OH | 44730 | 341931114 | 501C3 | $10,000 | CHARITABLE |
| PGA FOUNDATION DBA PGA REACH | |||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 33420 | 591809626 | 501C3 | $15,000 | CHARITABLE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 7 | 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 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 |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 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 |
|---|---|---|---|---|---|---|
| PETE BEVACQUA | ||||||
| CEO | $1,338,656 | $735,558 | $71,865 | $26,500 | $31,159 | $2,203,738 |
| DARRELL CRALL | ||||||
| COO | $695,572 | $230,187 | $12,269 | $26,500 | $27,635 | $992,163 |
| KERRY HAIGH | ||||||
| CCO | $623,143 | $239,594 | $17,057 | $26,500 | $31,211 | $937,505 |
| JEFFERY PRICE | ||||||
| CCO | $414,248 | $137,027 | $4,387 | $26,500 | $23,635 | $605,797 |
| RHONA AIME | ||||||
| CFO | $355,679 | $107,143 | $16,300 | $26,500 | $27,685 | $533,307 |
| KEVIN RING | ||||||
| SR. DIRECTOR | $403,093 | $121,247 | $8,803 | $26,500 | $34,177 | $593,820 |
| HENRY SMOKLER | ||||||
| GENERAL COUNSEL | $344,676 | $80,586 | $14,257 | $34,230 | $473,749 | |
| JULIUS MASON | ||||||
| SR. DIRECTOR | $241,935 | $57,699 | $13,883 | $26,333 | $31,510 | $371,360 |
| MICHAEL QUIRK JR | ||||||
| SR. DIRECTOR | $227,117 | $55,655 | $11,052 | $22,320 | $29,261 | $345,405 |
| CASEY MORTON | ||||||
| SR. DIRECTOR | $224,504 | $55,271 | $11,074 | $25,328 | $30,387 | $346,564 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 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 2, PART III, LINE 4D | SEE THE THREE LARGEST PROGRAM SERVICE ACCOMPLISHMENTS NOTED ABOVE. |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ENTITY IS ORGANIZED WITH BASIC AND APPRENTICE 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 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 VII | NEW OFFICER JOHN EASTERBROOK WAS HIRED IN 2017 SO HE IS INCLUDED AS AN OFFICER FOR THE FISCAL YEAR ENDED JUNE 30, 2017. SINCE COMPENSATION IS REPORTED FOR CALENDAR YEAR 2016, MR. EASTERBROOK HAD NO REPORTABLE COMPENSATION. |
| FORM 990, PART IX, LINE 11G | COMMISSIONS 3,374,291 0 0 HONORARIUMS 601,791 0 0 INTERNAL SERVICE CHARGE 11,273,889 0 0 OTHER PROFESSIONAL SERVICES 24,344,023 0 0 PROCESSING FEES 382,000 0 0 TEMPORARY LABOR 219,899 0 0 TOTAL 40,195,893 0 0 |
| FORM 990, PART XI, LINE 9 | PARTNERSHIP ITEMS -5,691,891 RENT EXPENSE NETTED AGAINST INCOME 999,712 REIMBURSED REVENUE NETTED AGAINST EXPENSE 730,902 LOSS ON DISPOSITION OF ASSETS NETTED AGAINST GAINS 302 PARTNERSHIP ITEMS 503,743 RENT EXPENSE NETTED AGAINST INCOME -999,712 REIMBURSED REVENUE NETTED AGAINST EXPENSE -730,902 LOSS ON DISPOSITION OF ASSETS NETTED AGAINST GAINS -302 TOTAL -5,188,148 |
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 (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | Disproportionate AllocationsDisproportionateAllocationsInd | UBI Code VUBICodeVAmt | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Business Name Line2DirectControllingEntityName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PGA SIF LP | ||||||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 464931782 | INVESTMENT | DE | N/A | EXCLUDED | $13,198,942 | $189,920,297 | false | -$24,718 | false | 0.99970 | ||
| VALHALLA GOLF CLUB LTD | ||||||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 611252109 | GOLF RLTD | KY | RELATED | false | Yes (true) | 1.00000 | PGA VALHAL | PGA VALHALLA INC | ||||
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 | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PGA CORPORATION | |||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 591101063 | GOLF RLTD. | FL | PGA OF AM | PGA OF AMERICA | C CORP | $2,186,713 | $159,400,822 | 1.00000 | Yes (true) |
| 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 | -$771,597 | $2,579,428 | 1.00000 | Yes (true) |
| PGA GOLF ENTERPRISES INC | |||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650397758 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | $6,761,730 | $36,218,712 | 1.00000 | Yes (true) |
| PGA GOLF PROPERTIES INC | |||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 592763185 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | -$922,317 | $119,111,085 | 1.00000 | Yes (true) |
| 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 | -$1,435,538 | $35,756,628 | 1.00000 | Yes (true) |
| 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 | -$7,194 | $486,714 | 1.00000 | Yes (true) |
| PGA RESERVE INC | |||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650520200 | GOLF RLTD. | FL | PGA GLF PR | PGA GOLF PROPERTIES INC | C CORP | -$3,794,750 | $14,193,712 | 1.00000 | Yes (true) |
| 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 | -$1,546,485 | $1,293,909 | 1.00000 | Yes (true) |
| PGA TOURNAMENT CORPORATION INC | |||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650394725 | GOLF RLTD. | FL | PGA CORP | PGA CORPORATION | C CORP | $7,658,501 | $73,534,092 | 1.00000 | Yes (true) |
| PGA VALHALLA INC | |||||||||||||
| PO BOX 109601 | PALM BEACH GARDENS | FL | 334109601 | 650447187 | GOLF RLTD. | FL | PGA GLF PT | PGA GOLF PARTNERS INC | C CORP | -$29,835 | $322,466 | 1.00000 | Yes (true) |
| 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 (10 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 |
| N |
| PGA CORPORATION |
| O |
| VARIOUS RELATED ENTITIES |
| P |
| VARIOUS RELATED ENTITIES |
| Q |
| VARIOUS RELATED ENTITIES |
| R |
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 |
Comments