PROFESSIONAL GOLFERS ASSOCIATION OF AMERICA-NEW JERSEY SECTION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: PROFESSIONAL GOLFERS ASSOCIATION OF AMERICA-NEW JERSEY SECTION (EIN 23-7240477)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-08-14
IRS object ID: 201322269349302207
Schema version: 2012v2.1
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
Form 990
Schedule C
Schedule D
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-14T12:01:31-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RE KROLL ASSOCIATES LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	148 MAIN ST STE B1	AddressLine1
City	LEBANON	City
State	NJ	State
ZIP Code	088332157	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237240477	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	PROFESSIONAL GOLFERS ASSOCIATION OF	BusinessNameLine1
Business Name Line2	AMERICA-NEW JERSEY SECTION	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	PROF	NameControl
Phone	7324651212	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	255 OLD NEW BRUNSWICK ROAD	AddressLine1
Address Line2	ROOM/SUITE 100S	AddressLine2
City	PISCATAWAY	City
State	NJ	State
ZIP Code	08854	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ANDY BROCK	Name
Title	PRESIDENT	Title
Phone	7324651212	Phone
Date Signed	2013-06-18	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ROBERT E KROLL	Name
Phone	9088404539	Phone
Date Prepared	2013-07-01	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	SCOTT KMIEC	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	255 OLD NEW BRUNSWICK ROAD	AddressLine1
City	PISCATAWAY	City
State	NJ	State
ZIP Code	08854	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1978696	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	PROFESSIONAL ASSOCIATION	ActivityOrMissionDescription
Nbr Voting Members Governing Body	16	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	16	NbrIndependentVotingMembers
Total Nbr Employees	4	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	210626	ProgramServiceRevenuePriorYear
Program Service Revenue CY	252403	ProgramServiceRevenueCY
Investment Income Prior Year	16451	InvestmentIncomePriorYear
Investment Income Current Year	22877	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1620293	OtherRevenuePriorYear
Other Revenue Current Year	1703416	OtherRevenueCurrentYear
Total Revenue Prior Year	1847370	TotalRevenuePriorYear
Total Revenue Current Year	1978696	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	43608	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	31500	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	392886	SalariesEtcPriorYear
Salaries Etc Current Year	429604	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1331511	OtherExpensePriorYear
Other Expenses Current Year	1506051	OtherExpensesCurrentYear
Total Expenses Prior Year	1768005	TotalExpensesPriorYear
Total Expenses Current Year	1967155	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	79365	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	11541	RevenuesLessExpensesCY
Total Assets BOY	586309	TotalAssetsBOY
Total Assets EOY	597851	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	586309	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	597851	NetAssetsOrFundBalancesEOY
Mission Description	PROFESSIONAL ASSOCIATION	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1679571	Expense
Grants	31500	Grants
Description	PROMOTE THE GAME OF GOLF AND UTILIZE INFLUENCE OF THE GAME AND ITS MEMBERS TO ASSIST THE FUND RAISING ACTIVITIES OF LOCAL CHARITIES.	Description
Total Program Service Expense	1679571	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	true	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	110	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	4	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	16	NbrVotingGoverningBodyMembers
Number Independent Voting Members	16	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NJ	StatesWhereCopyOfReturnIsFiled

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	TAXPAYER	NamePerson
Telephone Number	7324651212	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	255 OLD NEW BRUNSWICK RD	AddressLine1
City	PISCATAWAY	City
State	NJ	State
ZIP Code	08854	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee
ANDY BROCK
PRESIDENT	5.00	X	0	0	0
DAVID REASONER
SECRETARY	5.00	X	0	0	0
SCOTT PARIS
VICE PRESIDE	5.00	X	0	0	0
SCOTT KMIEC
EXECUTIVE DI	55.00		182112	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	182112	TotalReportableCompFromOrg
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	MEMBERSHIP	Description
Total Revenue Column	252403	TotalRevenueColumn
Exclusion	$252,403	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	252403	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	22877	TotalRevenueColumn
Exclusion	$22,877	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
ENTRY FEES	1075247	1075247
SPONSOR INCOME	326312	326312
OTHER INCOME	112946	112946

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	188911	TotalRevenueColumn
Related Or Exempt Function Income	82012	RelatedOrExemptFunctionIncome
Exclusion	$106,899	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	1703416	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1978696	TotalRevenueColumn
Related Or Exempt Function Income	1596517	RelatedOrExemptFunctionIncome
Exclusion	$382,179	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	31500	Total
Program Services	31500	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	419320	Total
Program Services	285138	ProgramServices
Management And General	134182	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	10284	Total
Program Services	10284	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	9000	Total
Management And General	9000	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	16450	Total
Management And General	16450	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	23204	Total
Management And General	23204	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	53061	Total
Management And General	53061	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2609	Total
Program Services	2609	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	9681	Total
Management And General	9681	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
TOURNAMENT EXPENSE	807824	807824
PURSES	394904	394904
AUTO EXPENSE	58600	37862	20738
PUBLIC RELATIONS	46825	46825

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	83893	Total
Program Services	62625	ProgramServices
Management And General	21268	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1967155	Total
Program Services	1679571	ProgramServices
Management And General	287584	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	152342	BOY
EOY	140027	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	426384	BOY
EOY	449824	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	13044	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	5044	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	7583	BOY
EOY	8000	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	586309	BOY
EOY	597851	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	586309	BOY
EOY	597851	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	586309	BOY
EOY	597851	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	586309	BOY
EOY	597851	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	11541	ReconcilationRevenueExpenses
Reconcilation Other Changes	1	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nondeduct	true	SubstantiallyAllDuesNondeduct
Only In House Lobbying	false	OnlyInHouseLobbying
Agree To Carryover Prior Year	false	AgreeToCarryoverPriorYear

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4010	OtherCostOrOtherBasis
Depreciation	1194	Depreciation
Book Value	2816	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	9034	OtherCostOrOtherBasis
Depreciation	3850	Depreciation
Book Value	5184	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	8000	TotalOfBookValueLandBuildings

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	false	RecordsMaintained

Recipient Table RecipientTable (3 entries)

IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant
SPECIAL OLYMPICS
3	10000
NJ GOLF FOUNDATION
3	12750
OTHER
3	8750

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	SCOTT KMIEC	NamePerson
Title	EXECUTIVE DIRECTOR	Title
Base Compensation Filing Org	182112	BaseCompensationFilingOrg
Total Compensation Filing Org	182112	TotalCompensationFilingOrg

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 9	ROUNDING 1