LADIES PROFESSIONAL GOLF ASSOC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- LADIES PROFESSIONAL GOLF ASSOC (EIN 75-0055465)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-11-13
- IRS object ID
- 201233189349304123
- Schema version
- 2011v1.3
- 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) |
|---|---|---|
| Timestamp | 2012-11-13T15:58:17-06:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Grant Thornton LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 SOUTH ORANGE AVE SUITE 2050 | AddressLine1 |
| City | Orlando | City |
| State | FL | State |
| ZIP Code | 32801 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 750055465 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ladies Professional Golf Association | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % KATHRYN MILTHORPE | InCareOfName |
| Name Control | LADI | NameControl |
| Phone | 3862746200 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 International Golf Drive | AddressLine1 |
| City | Daytona Beach | City |
| State | FL | State |
| ZIP Code | 32124 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KATHRYN MILTHORPE | Name |
| Title | CFO/TREASURER | Title |
| Date Signed | 2012-10-31 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Dawn M Olivardia | Name |
| Phone | 4074815100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Kathryn H Milthorpe | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 International Golf Drive | AddressLine1 |
| City | Daytona Beach | City |
| State | FL | State |
| ZIP Code | 32124 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 73861904 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.lpga.com | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1950 | YearFormation |
| State Legal Domicile | FL | StateLegalDomicile |
| Activity Or Mission Description | TO PROMOTE WORLDWIDE INTEREST IN THE GAME OF WOMEN'S PROFESSIONAL GOLF. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 98 | TotalNbrEmployees |
| Total Nbr Volunteers | 2500 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 73683454 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 73851797 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4707 | InvestmentIncomePriorYear |
| Investment Income Current Year | 3974 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 73688161 | TotalRevenuePriorYear |
| Total Revenue Current Year | 73855771 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 296809 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 266076 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 550000 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 650000 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 8328088 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8952128 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 63192649 | OtherExpensePriorYear |
| Other Expenses Current Year | 62316106 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 72367546 | TotalExpensesPriorYear |
| Total Expenses Current Year | 72184310 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1320615 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1671461 | RevenuesLessExpensesCY |
| Total Assets BOY | 39453603 | TotalAssetsBOY |
| Total Assets EOY | 41713829 | TotalAssetsEOY |
| Total Liabilities BOY | 32121236 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 32710001 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 7332367 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 9003828 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROMOTE WORLDWIDE INTEREST IN THE GAME OF WOMEN'S PROFESSIONAL GOLF. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Revenue | 72189242 | Revenue |
| Description | THE LADIES PROFESSIONAL GOLF ASSOCIATION IS ORGANIZED TO PROMOTE WORLDWIDE INTEREST IN THE GAME OF WOMEN'S GOLF BY PROVIDING TOURNAMENTS, INSTRUCTIONAL, AND PROFESSIONAL DEVELOPMENT PROGRAMS. THE LADIES PROFESSIONAL GOLF ASSOCIATION SANCTIONS LPGA AND FUTURES TOUR EVENTS THROUGHOUT THE WORLD. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | 1167466 | Revenue |
| Description | THE LADIES PROFESSIONAL GOLF ASSOCIATION IS INVOLVED IN HOSTING A NUMBER OF TOURNAMENTS FOR ITS LPGA T&CP MEMBERSHIP INCLUDING A NATIONAL CHAMPIONSHIP, TEAM CLASSIC AND OTHER REGIONAL TOURNAMENTS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | 495089 | Revenue |
| Description | THE LADIES PROFESSIONAL GOLF ASSOCIATION IS INVOLVED IN THE DEVELOPMENT OF A NUMBER OF EDUCATIONAL AND INSTRUCTIONAL PROGRAMS FOR ITS MEMBERS AND OTHERS IN THE GOLF INDUSTRY. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Subject To Proxy Tax | false | 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 | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | true | 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 | true | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | true | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 594 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 98 | 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 | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | 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 | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | 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 | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | FL | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KATHRYN MILTHORPE | NamePerson |
| Telephone Number | 3862746200 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 INTERNATIONAL GOLF DRIVE | AddressLine1 |
| City | Daytona Beach | City |
| State | FL | State |
| ZIP Code | 32124 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (25 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| William Susetka | ||||||||
| Chairman | 3.0 | X | 0 | 0 | 0 | |||
| Karen Jennings | ||||||||
| Director | 2.0 | X | 0 | 0 | 0 | |||
| Leslie Greis | ||||||||
| Director | 2.0 | X | 0 | 0 | 0 | |||
| Peter Carfagna | ||||||||
| Director | 2.0 | X | 0 | 0 | 0 | |||
| Michael Trager | ||||||||
| Director | 2.0 | X | 0 | 0 | 0 | |||
| Roberta Bowman | ||||||||
| Director | 2.0 | X | 0 | 0 | 0 | |||
| Michelle Ellis | ||||||||
| President/Player/Director | 5.0 | X | 10000 | 0 | 0 | X | ||
| Stacy Prammanasudh | ||||||||
| Player/Director (PRIZE) | 5.0 | X | 139107 | 0 | 0 | |||
| Kathleen Futcher | ||||||||
| Player/Director (PRIZE) | 5.0 | X | 375888 | 0 | 0 | |||
| Helen Alfredsson | ||||||||
| Player/Director (PRIZE) | 5.0 | X | 2400 | 0 | 0 | |||
| Kim Hall | ||||||||
| Vice President/Player/Director | 5.0 | X | 0 | 0 | 0 | X | ||
| Allison Fouch | ||||||||
| Player/Director (PRIZE) | 5.0 | X | 19427 | 0 | 0 | |||
| Karrie Webb | ||||||||
| Player/Director (PRIZE) | 5.0 | X | 511543 | 0 | 0 | |||
| Dana Rader | ||||||||
| Player/Director | 5.0 | X | 11000 | 0 | 0 | |||
| Michael Whan | ||||||||
| Commissioner | 40.0 | X | 636138 | 0 | 20360 | X | ||
| Kathryn Milthorpe | ||||||||
| CFO/Secretary/Treasurer | 40.0 | 180071 | 0 | 20781 | X | |||
| Zayra Calderon | ||||||||
| EVP Futures Tour/Intl Events | 40.0 | 220074 | 0 | 10814 | X | |||
| Jon Podany | ||||||||
| EVP/CMO | 40.0 | 326753 | 0 | 19766 | X | |||
| Nancy Henderson | ||||||||
| Sr. VP/Exec Dir TCP | 40.0 | 159540 | 0 | 9230 | X | |||
| Jane Geddes | ||||||||
| Sr. VP/Tour Operations | 40.0 | 145174 | 15317 | X | ||||
| Kelly Hyne | ||||||||
| VP LPGA Properties | 40.0 | 147317 | 0 | 8373 | X | |||
| Mary Moore | ||||||||
| Sr. VP/Prof Development | 40.0 | 150531 | 0 | 9994 | X | |||
| Michael Nichols | ||||||||
| VP/TBA | 40.0 | 139407 | 0 | 19709 | X | |||
| Edward Willett | ||||||||
| VP/Business Development | 40.0 | 148702 | 0 | 11147 | X | |||
| Scott Ensign | ||||||||
| Sr. Director/Corp Partnerships | 40.0 | 125148 | 13230 | X | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 3448220 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 158721 | TotalOtherCompensation |
| Number Individuals GT100 K | 16 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Grant Thornton | |||||
| PO Box 532019 | ATLANTA | GA | 30353 | audit/tax | 160848 |
| Physiofitness Associates | |||||
| 87 S High Street | DUBLIN | OH | 43017 | physical therapy | 206415 |
| Winnercom | |||||
| PO Box 83245 | CHICAGO | IL | 60691 | website services | 308460 |
| Bright Horizons | |||||
| PO Box 277878 | ATLANTA | GA | 30384 | child care program | 220096 |
| R2IT | |||||
| 3380 Fairlane Farms Road Ste 9 | WELLINGTON | FL | 33414 | scoring services | 1372146 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TOURNAMENT REVENUE | 711300 | 54382517 | 54382517 |
| TELEVISION & MEDIA REVENUE | 711300 | 8641532 | 8641532 |
| CORPORATE SPONSORSHIPS | 711300 | 6192998 | 6192998 |
| MEMBERSHIP & OTHER INCOME | 711300 | 4139661 | 4139661 |
| EDUCATION/PROF DEV | 711300 | 495089 | 495089 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 73851797 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3107 | TotalRevenueColumn |
| Exclusion | $3,107 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 7000 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 6133 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 867 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 867 | TotalRevenueColumn |
| Exclusion | $867 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 73855771 | TotalRevenueColumn |
| Related Or Exempt Function Income | 73851797 | RelatedOrExemptFunctionIncome |
| Exclusion | $3,974 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 266076 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 650000 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2737115 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5045650 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 64301 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 652710 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 452352 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 347554 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 327542 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 875040 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2144266 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81037 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1264781 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58871 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 605105 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 247198 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| PRIZE MONEY | 34958008 |
| TOURNAMENT EXPENSE | 9493018 |
| TELEVISION & MEDIA | 8715502 |
| CORPORATE SPONSOR | 1578804 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1619380 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 72184310 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9770843 | BOY |
| EOY | 12894092 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4609174 | BOY |
| EOY | 3379317 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 555123 | BOY |
| EOY | 953774 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 7290487 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4278141 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3075543 | BOY |
| EOY | 3012346 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14684280 | BOY |
| EOY | 14827683 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4779115 | BOY |
| EOY | 4460447 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1979525 | BOY |
| EOY | 2186170 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39453603 | BOY |
| EOY | 41713829 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4390996 | BOY |
| EOY | 5739842 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7860409 | BOY |
| EOY | 7416600 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 406436 | BOY |
| EOY | 265429 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19463395 | BOY |
| EOY | 19288130 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32121236 | BOY |
| EOY | 32710001 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7332367 | BOY |
| EOY | 9003828 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7332367 | BOY |
| EOY | 9003828 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39453603 | BOY |
| EOY | 41713829 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1671461 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Current Year Minus3 Years | CurrentYearMinus3Years |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 350000 | OtherCostOrOtherBasis |
| Book Value | 350000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 2015183 | OtherCostOrOtherBasis |
| Depreciation | 1069932 | Depreciation |
| Book Value | 945251 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 500025 | OtherCostOrOtherBasis |
| Depreciation | 312348 | Depreciation |
| Book Value | 187677 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 4425279 | OtherCostOrOtherBasis |
| Depreciation | 2895861 | Depreciation |
| Book Value | 1529418 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 3012346 | TotalOfBookValueLandBuildings |
| Financial Derivatives | FinancialDerivatives | |
| Closely Held Equity Interests | CloselyHeldEquityInterests |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MERRILL LYNCH MONEY MARKET A/C | Description |
| Book Value | 4460447 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 4460447 | TotalOfBookValueSecurities |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MEMBERS' DEFERRED RETIREMENT BENEFITS | Description |
| Amount | $19,288,130 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 19288130 | TotalOfAmounts |
| Total Revenue | 73855771 | TotalRevenue |
| Total Expenses | 72184310 | TotalExpenses |
| Excess Or Deficit For Year | 1671461 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 1671461 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 73429314 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 73429314 | RevenueSubtotal |
| Other Revenues Not Included | 426457 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 426457 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 73855771 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 71757853 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 71757853 | ExpensesSubtotal |
| Other Expenses Not Included | 426457 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 426457 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 72184310 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Supplemental Description - Other | Schedule D, Part XII, Line 4B | INVESTMENT LOSS INCLUDED SEPARATELY FOR FINANCIAL STATEMENT PRESENTATION BUT NET FOR TAX PURPOSES: $425,590. GAIN ON SALE OF ASSETS OTHER THAN INVENTORY: $867. |
| Supplemental Description - Other | Schedule D, Part XIII, Line 4B | INVESTMENT LOSS INCLUDED SEPARATELY FOR FINANCIAL STATEMENT PRESENTATION BUT NET FOR TAX PURPOSES: $425,590. GAIN ON SALE OF ASSETS OTHER THAN INVENTORY: $867. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (4 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| East Asia and the Pacific | 0 | 0 | Program Services | Golf Competition | 66651 |
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | Golf Competition | 403845 |
| North America | 0 | 0 | Program Services | Golf Competition | 6156 |
| South America | 0 | 0 | Program Services | Golf Competition | 8317 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 484969 | SubtotalAmountSpent |
| Total Amount Spent | 484969 | TotalAmountSpent |
| Transfer To Foreign Corp | false | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | false | OwnForeignCorp |
| Passive Foreign Invest Co | false | PassiveForeignInvestCo |
| Foreign Partnership | false | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Method Of ValuationMethodOfValuation | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance |
|---|---|---|---|---|---|---|---|---|
| The LPGA Foundation | ||||||||
| 100 International Golf Drive | Daytona Beach | FL | 32124 | 593085528 | 501(c)(3) | 194000 | FMV | N/A |
| World Golf Foundation | ||||||||
| One World Golf Place | St Augustine | FL | 32092 | 592998925 | 501(c)(3) | 15000 | FMV | N/A |
| Daytona Regional Chamber | ||||||||
| PO Box 2676 | Daytona Beach | FL | 32115 | 590215990 | 501(c)(6) | 7241 | FMV | N/A |
| United Way of Volusia County | ||||||||
| 3747 W Intl Speedway Blvd | Daytona Beach | FL | 32124 | 591099774 | 501(c)(3) | 5750 | FMV | N/A |
| Contributions not than 5000 | ||||||||
| 100 INTERNATIONAL GOLF DRIVE | DAYTONA BEACH | FL | 32124 | 44085 | FMV | N/A | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 24 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 2 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Schedule I, Part I, Line 2: The Ladies Professional Golf Association | Identifier |
| Explanation | TOURNAMENT PLAYERS ELECT TO DONATE ALL PRO AM REVENUE RECEIVED BY THE LPGA FROM TOURNAMENT SPONSORS TO THE LPGA FOUNDATION. THE LADIES PROFESSIONAL GOLF ASSOCIATION MAKES SURE THAT ALL TRANSFERS ARE USED FOR PROPER PURPOSES AND ARE NOT OTHERWISE DIVERTED FROM THE INTENDED USE. ALL OTHER GRANTS ARE DONATIONS TO THIRD PARTY UNRELATED ORGANIZATIONS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (12 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Kathleen Futcher | |||||||||||||
| 0 | 0 | 0 | 0 | 375888 | 0 | 0 | 0 | 0 | 0 | 375888 | 0 | 0 | 0 |
| Karrie Webb | |||||||||||||
| 0 | 0 | 0 | 0 | 511543 | 0 | 0 | 0 | 0 | 0 | 511543 | 0 | 0 | 0 |
| Michael Whan | |||||||||||||
| 496138 | 0 | 140000 | 0 | 0 | 0 | 0 | 0 | 20360 | 0 | 656498 | 0 | 0 | 0 |
| Kathryn Milthorpe | |||||||||||||
| 160071 | 0 | 20000 | 0 | 0 | 0 | 0 | 0 | 20781 | 0 | 200852 | 0 | 0 | 0 |
| Zayra Calderon | |||||||||||||
| 208074 | 0 | 12000 | 0 | 0 | 0 | 0 | 0 | 10814 | 0 | 230888 | 0 | 0 | 0 |
| Jon Podany | |||||||||||||
| 279253 | 0 | 47500 | 0 | 0 | 0 | 0 | 0 | 19766 | 0 | 346519 | 0 | 0 | 0 |
| Nancy Henderson | |||||||||||||
| 159540 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9230 | 0 | 168770 | 0 | 0 | 0 |
| Kelly Hyne | |||||||||||||
| 147317 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8373 | 0 | 155690 | 0 | 0 | 0 |
| Mary Moore | |||||||||||||
| 150531 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9994 | 0 | 160525 | 0 | 0 | 0 |
| Michael Nichols | |||||||||||||
| 139407 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19709 | 0 | 159116 | 0 | 0 | 0 |
| Edward Willett | |||||||||||||
| 148702 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11147 | 0 | 159849 | 0 | 0 | 0 |
| Jane Geddes | |||||||||||||
| 135174 | 10000 | 0 | 15317 | 160491 | |||||||||
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Compensation for the following board members was related to tournament | Identifier |
| Return Reference | prize winnings received in conjunction with competing in LPGA tournaments | ReturnReference |
| Explanation | and is not associated with their activities in the capacity as a board member: Stacy Prammanasudh Helen Alfredsson Kathleen Futcher Allison Fouch Karrie Webb | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (7 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Michelle Ellis | |||
| Player/BOD | 10000 | Stipend - LPGA Tour President | false |
| Stacy P LLC | |||
| Player/BOD | 139107 | Prize winnings | false |
| Ayrwaves Inc | |||
| Player/BOD | 511543 | Prize winnings | false |
| Helen Alfredsson | |||
| Player/BOD | 2400 | Prize winnings | false |
| Allison Fouch | |||
| Player/BOD | 19427 | Prize winnings | false |
| KMF Group LLC | |||
| Player/BOD | 375888 | Prize winnings | false |
| Dana Rader | |||
| Player/BOD | 11000 | Stipend - TCP Pres/Evaluator | false |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PLEASE SEE SCHEDULE O FOR ADDITIONAL INFORMATION FOR | Identifier |
| Return Reference | PART IV BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS | ReturnReference |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| MEMBERS OR STOCKHOLDERS | FORM 990, PART VI, LINE 6 | THE MEMBERS OF THE LADIES PROFESSIONAL GOLF ASSOCIATION ARE THE TOURNAMENT PLAYERS AND TEACHING AND CLUB PROFESSIONAL MEMBERSHIP. |
| MEMBERS OR STOCKHOLDERS WHO MAY ELECT | FORM 990, PART VI, LINE 7A | THE RESERVED POWERS OF THE LADIES PROFESSIONAL GOLF ASSOCIATION PERMIT THE VOTING MEMBERSHIP TO ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY OF THE LADIES PROFESSIONAL GOLF ASSOCIATION. |
| DECISIONS SUBJECT TO APPROVAL | FORM 990, PART VI, LINE 7B | THE KEY DECISIONS OF MANAGEMENT ARE SUBJECT TO THE APPROVAL BY THE BOARD OF DIRECTORS OF THE LADIES PROFESSIONAL GOLF ASSOCIATION. |
| FORM 990 REVIEW PROCESS | FORM 990, PART VI, LINE 11B | THE FORM 990 WAS PROVIDED TO THE LADIES PROFESSIONAL GOLF ASSOCIATION FINANCE COMMITTEE AND BOARD OF DIRECTORS FOR REVIEW PRIOR TO THE FILING OF THE RETURN. AFTER ALL QUESTIONS AND COMMENTS ARE RESOLVED, THE TAX RETURN IS FILED BY THE EXTENDED DUE DATE. |
| 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 LADIES PROFESSIONAL GOLF ASSOCIATION. 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 CORPORATE SECRETARY OR THE GENERAL COUNSEL FOR REVIEW. THESE INDIVIDUALS ARE EMPOWERED TO RESOLVE ANY CONFLICT OF INTEREST OR ETHICAL ISSUE THAT MAY COMPROMISE A BOARD MEMBER'S ABILITY TO FULFILL THEIR RESPECTIVE FIDUCIARY OBLIGATIONS TO THE LADIES PROFESSIONAL GOLF ASSOCIATION. IN THE EVENT THAT A CONFLICT OF INTEREST OR ETHICAL ISSUE CANNOT BE SATISFACTORILY RESOLVED BY THE CORPORATE SECRETARY AND THE GENERAL COUNSEL, THE MATTER SHALL BE REFERRED BY EITHER OF THEM TO THE LADIES PROFESSIONAL GOLF ASSOCIATION HR/LEGAL 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 HR/LEGAL COMMITTEE OF THE BOARD OF DIRECTORS IS CHARGED WITH RECOMMENDING THE COMPENSATION OF THE COMMISSIONER TO THE LADIES PROFESSIONAL GOLF ASSOCIATION BOARD OF DIRECTORS FOR APPROVAL. THIS RECOMMENDATION IS DETERMINED ANNUALLY BASED ON INFORMATION RECEIVED THROUGH INDEPENDENT COMPENSATION CONSULTING, COMPARABLE INDUSTRY KNOWLEDGE, AND/OR MARKET SURVEYS. IN ADDITION, THE HR/LEGAL COMMITTEE DEVELOPS AND RECOMMENDS TO THE ENTIRE BOARD OF DIRECTORS THE COMMISSIONER'S ANNUAL PERFORMANCE BONUS, IF CERTAIN OBJECTIVES ARE MET. |
| PROCESS FOR DETERMINING COMPENSATION | FORM 990, PART VI, LINE 15B | THE COMMISSIONER IS CHARGED WITH CONDUCTING PERFORMANCE REVIEWS OF OFFICERS AND KEY EMPLOYEES TO DETERMINE BASE SALARY, BENEFITS AND PERFORMANCE BONUS, IF OBJECTIVES ARE MET. THIS COMPENSATION IS DETERMINED BASED ON INFORMATION RECEIVED THROUGH INDEPENDENT COMPENSATION CONSULTING, COMPARABLE INDUSTRY KNOWLEDGE, AND/OR MARKET SURVEYS. |
| FORM 990, PART VI, SECTION C, LINE 18: | LADIES PROFESSIONAL GOLF ASSOCIATION MAKES ITS FORMS 1023, 990, 990-T | AVAILABLE FOR PUBLIC INSPECTION 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. |
| BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS | SCH L, PART IV: | (A) NAME OF PERSON: MICHELLE ELLIS (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: PLAYER/BOD (C) AMOUNT OF TRANSACTION $ 10,000. (D) DESCRIPTION OF TRANSACTION: THE TRANSACTION BETWEEN MICHELLE ELLIS AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO A STIPEND RECEIVED FOR SERVICES AS LPGA TOUR PRESIDENT. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: STACY P LLC. (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: PLAYER/BOD (C) AMOUNT OF TRANSACTION $ 139,107. (D) DESCRIPTION OF TRANSACTION: THE TRANSACTION BETWEEN STACY P, LLC AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO PRIZE WINNINGS RECEIVED FROM COMPETING IN LPGA TOURNAMENTS. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: AYRWAVES INC. (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: PLAYER/BOD (C) AMOUNT OF TRANSACTION $ 511,543. (D) DESCRIPTION OF TRANSACTION: THE TRANSACTION BETWEEN AYRWAVES INC. AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO PRIZE WINNINGS RECEIVED FROM COMPETING IN LPGA TOURNAMENTS. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: HELEN ALFREDSSON (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: PLAYER/BOD (C) AMOUNT OF TRANSACTION $ 2,400. (D) DESCRIPTION OF TRANSACTION: THE TRANSACTION BETWEEN HELEN ALFREDSSON AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO PRIZE WINNINGS RECEIVED FROM COMPTETING IN LPGA TOURNAMENTS. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: ALLISON FOUCH (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: PLAYER/BOD (C) AMOUNT OF TRANSACTION $ 19,427. (D) DESCRIPTION OF TRANSACTION: THE TRANSACTION BETWEEN ALLISON FOUCH AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO PRIZE WINNINGS RECEIVED FROM COMPETING IN LPGA TOURNAMENTS. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: KMF GROUP, LLC (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: PLAYER/BOD (C) AMOUNT OF TRANSACTION $ 375,888. (D) DESCRIPTION OF TRANSACTION: THE TRANSACTION BETWEEN KMF GROUP LLC AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO PRIZE WINNINGS RECEIVED FROM COMPETING IN LPGA TOURNAMENTS. (E) SHARING OF ORGANIZATION REVENUES? = NO (A) NAME OF PERSON: DANA RADER (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: PLAYER/BOD (C) AMOUNT OF TRANSACTION $ 11,000. (D) DESCRIPTION OF TRANSACTION: THE TRANSACTION BETWEEN DANA RADER AND LADIES PROFESSIONAL GOLF ASSOCIATION RELATES TO A STIPEND RECEIVED FOR SERVICES AS TCP NATIONAL PRESIDENT AND EVALUATOR. (E) SHARING OF ORGANIZATION REVENUES? = NO |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Total IncomeTotalIncome | EOY AssetsEOYAssets | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| FGTA LLC | |||||||||
| 100 International Golf Drive | Daytona Beach | FL | 32124 | 260507044 | Develop Tour | FL | 143156 | 4670498 | NA |
| LPGA Tourn Prop One LLC | |||||||||
| 100 International Golf Drive | Daytona Beach | FL | 32124 | 271317091 | Golf Events | FL | -161588 | 4743422 | LPGA |
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| THE LPGA FOUNDATION | |||||||||
| 100 International Golf Drive | Daytona Beach | FL | 32124 | 593085528 | JRGOLF/SCHOL | FL | 501(c)(3) | II Type II | NA |
| Daytona Beach Golf Charities | |||||||||
| 100 International Golf Drive | Daytona Beach | FL | 32124 | 593214096 | Golf Events | FL | 501(C)(3) | N/A | NA |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | true | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
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