2015-11-16T14:05:24-06:00 2014-12-31 Grant Thornton LLP 200 South Orange Avenue Suite 2050 Orlando FL 32801 990 2014-01-01 593085528 The LPGA Foundation % KATHRYN MILTHORPE LPGA 3862746200 100 International Golf Drive Daytona Beach FL 32124 KATHRYN MILTHORPE CFO 2015-11-13 Dawn M Olivardia P00059252 4074815100 2015-11-12 2014 2016-02-25 16:41:14Z Kathryn Milthorpe 100 International Golf Drive Daytona Beach FL 32124 5172583 false X www.lpgafoundation.org X 1991 FL Conduct charitable activities of the Ladies Professional Golf Association. 13 9 0 800 0 0 1074450 1406942 3896685 3687632 69091 78009 0 0 5040226 5172583 536220 448800 0 0 293576 332529 0 0 77576 4107071 4169757 4936867 4951086 103359 221497 4740565 5192831 320439 376311 4420126 4816520 X CONDUCT CHARITABLE ACTIVITIES OF THE LADIES PROFESSIONAL GOLF ASSOCIATION. false false 936366 297710 166150 DEVELOP AND MAINTAIN JUNIOR GOLF PROGRAMS ACROSS THE COUNTRY. THESE PROGRAMS ARE PRIMARILY FUNDED THROUGH CONTRIBUTIONS RECEIVED BY THE FOUNDATION. 24017 1300 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. 174324 149790 DEVELOP AND MAINTAIN A SCHOLARSHIP PROGRAM WHICH PROVIDES ACADEMIC SCHOLARSHIPS FOR JUNIOR GOLFERS. 3280122 3521482 THE LPGA FOUNDATION IS INVOLVED IN CONDUCTING A TOURNAMENT ON THE LPGA TOURNAMENT SCHEDULE. 3280122 3521482 4414829 true true false false false false false false false false true false false false false true true false false false false false false false false false false true true true false false false false false false false false true false false false true true false true false true 185 0 true 0 false false false false false true true false false false false false false X 13 9 false false false false true true true true true false false true true true true true true true true false AZ CA FL X KATHRYN MILTHORPE 3862746200 100 INTERNATIONAL GOLF DRIVE Daytona Beach FL 32124 Michael Whan LPGA Commissioner 1.0 40.0 X 0 944132 22610 Kathryn Milthorpe NON-VOTING Secretary/Treasurer 2.0 40.0 X X 0 285574 22224 Nancy Henderson President LPGA Foundation 20.0 20.0 X X 0 245936 17971 Karen Furtado Chair 1.0 0.0 X X 0 0 0 Lynn Connelly Vice Chair 1.0 0.0 X X 0 0 0 John North Director 1.0 0.0 X 0 0 0 Margaret Downey Director 1.0 0.0 X 0 0 0 Ron Ciesla Director 1.0 0.0 X 0 0 0 Christina Zacamy Director 1.0 0.0 X 0 0 0 Barbara Kauffman Director 1.0 0.0 X 0 0 0 Nancy Lopez Director 1.0 0.0 X 3518 10500 0 Donna Bailey Director 1.0 0.0 X 0 0 0 Deb Vangellow LPGA TCP VP 1.0 0.0 X 0 28650 0 Vickie Goetze-Ackerman LPGA President 1.0 25.0 X 0 75000 0 3518 1589792 62805 0 false true false Pro Em LLC 1450 E Grant Street PHOENIX AZ 85034 tournament ops 104806 1 309000 1097942 30000 1406942 CLUB REGISTRATION 166150 166150 LPGA FOUNDERS TOURNAMENT 3521482 3521482 3687632 78009 78009 0 0 0 0 0 0 0 0 0 0 5172583 3687632 78009 440500 440500 8300 8300 0 0 0 0 286973 229579 28697 28697 5798 4638 580 580 17986 14388 1799 1799 21772 17418 2177 2177 0 370 350 20 35817 35817 0 0 15000 15000 254801 254801 281739 215077 38488 28174 52489 41991 5249 5249 0 0 0 108995 87195 10900 10900 0 0 0 0 15344 15344 5653 5653 COMMUNITY EVENTS 59500 59500 BANK FEES 9983 9983 TOURNAMENT EXPENSE 3330066 3330066 4951086 4414829 458681 77576 0 0 1432228 1653378 0 0 52500 28779 0 0 0 0 0 0 0 0 27171 44732 91011 42524 63831 48487 3164835 3417455 0 0 0 0 0 0 0 0 4740565 5192831 123541 140121 0 0 196898 236190 0 0 0 0 0 0 0 0 0 0 0 0 320439 376311 X 668736 810627 3751390 4005893 0 0 4420126 4816520 4740565 5192831 221497 174897 X false true X true false X X X 1 LPGA 750055465 0 true 0 0 1 true true true true true false false false false false false false false false false false false true false SCHEDULE A, PART IV, SECTION A, LINE 2 THE SUPPORTED ORGANIZATION, LADIES PROFESSIONAL GOLF ASSOCIATION, IS SCHEDULE A, PART IV, SECTION A, LINE 3B THE ORGANIZATION HAS CONFIRMED THAT THE LADIES PROFESSIONAL GOLF SCHEDULE A, PART IV, SECTION A, LINE 3C IN 2014, THE ORGANIZATION DID NOT PROVIDE MONETARY SUPPORT TO THE LADIES RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 91011 42524 48487 48487 0 0 X 5347480 174897 174897 5172583 5172583 4951086 4951086 4951086 SCHEDULE D, PART X, LINE 2 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 be unrecognized 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. The Foundation's remaining open tax years subject to examination by the Internal Revenue Service include the years ended December 31, 2010 through 2014. true Triad Youth 5834 Bur Mil Club Road Greensboro NC 27410 14720 Matching grant Girls in the Game 1501 W Randolph St Chicago IL 60607 12383 Matching grant MRK Windsor Hotel 36 Broadway Asheville NC 28801 8325 Matching grant First Tee of St Johns 4401 Cypress Links Blvd Elkton FL 32033 6965 Matching grant Junior Golf Assoc of AZ 10888 North 19th Avenue Phoenix AZ 85029 6740 Matching grant LPGA Urban Youth of Delaware 599 Rockland Road Rockland DE 19732 6125 Matching grant LS Golf Shop 912 N 4th Street Fargo ND 58102 6125 Matching grant Partners Fore Golf 4887 Arlene Place Pleasonton CA 94566 5985 Matching grant First Tee of Northern NV 1575 Delucchi Lane 104 Reno NV 89502 5950 Matching grant ATK Golf Services 40 Tashua Knolls Lane Trumbull CT 06611 5250 Matching grant Denver Junior Golf 2500 York Street Denver CO 80205 5075 Matching grant Greater Phil Schol 1952 E Allegheny Ave Philadelphia PA 19134 5075 Matching grant University of Arkansas PO Box 1404 Fayetteville AR 72701 10000 Scholarship Pebblecreek Resort 9532 E Riggs Road Sun Lakes AZ 85248 5274 Scholarship 68 204 Financial Assistance 1 7000 Schedule I, Part I, Line 2 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 THE FUNDS ARE SENT DIRECTLY TO THE UNIVERSITY FOR THE BENEFIT OF THE GRANTEES. THERE WERE SOME SMALLER GRANTS THAT WERE NOT MONITORED DUE TO COST EFFECTIVENESS AND MATERIALITY. X true true X X X X false false false false false false true false false Michael Whan LPGA Commissioner 0 651632 0 292500 0 0 0 0 0 0 0 944132 0 0 Kathryn Milthorpe NON-VOTING Secretary/Treasurer 0 230574 0 55000 0 0 0 0 0 0 0 285574 0 0 Nancy Henderson President LPGA Foundation 0 198436 0 47500 0 0 0 0 0 0 0 245936 0 0 COMPENSATION CONTINGENT ON THE NET EARNINGS Schedule J, Part I, Line 6b Incentive plan has components based on net earning of LPGA and was accrued. X Golf course fees 1 30000 FMV false false false 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 reserved powers of LPGA Foundation permit the voting membership to elect one or more members of the governing body of the of LPGA Foundation DECISIONS SUBJECT TO APPROVAL Form 990, Part VI, Line 7b 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. The member shall elect the At-Large Directors. FORM 990 REVIEW PROCESS Form 990, Part VI, Line 11b THE FORM 990 WAS PROVIDED TO THE LPGA FOUNDATION'S BOARD OF DIRECTORS PRIOR TO THE FILING OF THE RETURN. CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT Form 990, Part VI, Line 12c BOD members are provided with the COI each year and any conflicts reported are reviewed by FND President and Secretary 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 Executive Director. This recommendation is based on the following methods: comparable industry knowledge and market surveys. The HR department recommends to the entire Board of Directors of the related organization the salary and benefits of the Executive Director. 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 HR department recommends to the entire Board of Directors of the related organization the salary and benefits of the officers and employees. SECTION 6104 REQUIREMENT FORM 990, PART VI, SECTION C, LINE 18 THE LPGA FOUNDATION MAKES ITS FORMS 1023, 990 AND 990-T AVAILABLE FOR PUBLIC INSPECTIONS VIA U.S. MAIL UPON REQUEST. Form 990, PART VI, SECTION C, LINE 19 NO GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC. LPGA Foundation Tournament Properties 100 International Golf Drive Daytona Beach FL 32124 274445389 Golf Event FL 3521482 0 LPGA FND Ladies Professional Golf Assoc 100 International Golf Drive Daytona Beach FL 32124 750055465 Womens Golf FL 501(c)(6) N/A NA false false false true false true false false false false false false false false true true true false false false Ladies Professional Golf Association c 309000 gift Ladies Professional Golf Association e 101693 loan Ladies Professional Golf Association n 51483 reimbursement Ladies Professional Golf Association o 491823 reimbursement Ladies Professional Golf Association p 2606798 reimbursement