Form 990 for tax year 2023
Filed by PROFESSIONAL GOLFERS ASSOCIATION OF AMERICA CAROLINAS SECTION.
Totals
- Total revenue
- $3,144,502
- Total expenses
- $3,173,487
- Contributions and grants received
- $10,155
- Grants paid
- $0
- Program service revenue
- $3,052,726
- Investment income
- $50,771
- Other revenue
- $30,850
- Total assets, end of year
- $4,176,785
- Total liabilities, end of year
- $656,271
- Net assets or fund balances, end of year
- $3,520,514
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$10,155
-
2a · Program service revenue: TOURNAMENT REVENUE
total $1,150,621 · related or exempt $1,150,621
-
2b · Program service revenue: MEMBERSHIP DUES
total $561,303 · related or exempt $561,303
-
2c · Program service revenue: SPONSORSHIP REVENUE
total $400,306 · excluded $400,306
-
2d · Program service revenue: REIMBURSED EXPENSES
total $383,918 · related or exempt $383,918
-
2e · Program service revenue: ADP - FUNDING
total $310,681 · related or exempt $310,681
-
2f · All other program service revenue
total $245,897 · related or exempt $245,897
-
3 · Investment income
total $91,018 · excluded $91,018
-
7a · Gross sales of assets other than inventory
securities $1,070,865
-
7b · Less cost or other basis and sales expenses
securities $1,111,112
-
7c · Gain or loss
securities -$40,247
-
7d · Net gain or loss
total -$40,247 · excluded -$40,247
-
11a · Other revenue: ADVERTISING REVENUE
total $30,850 · unrelated business $30,850
-
11e · Other revenue, total
$30,850
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $385,686
-
7 · Other salaries and wages
total $699,879
-
9 · Other employee benefits
total $90,000
-
10 · Payroll taxes
total $72,128
-
11f · Fees: investment management
total $29,315
-
11g · Fees: other
total $73,170
-
12 · Advertising and promotion
total $14,460
-
13 · Office expenses
total $15,053
-
16 · Occupancy
total $10,740
-
17 · Travel
total $199,462
-
22 · Depreciation, depletion and amortization
total $36,340
-
23 · Insurance
total $50,628
-
24a · Other expenses: TOURNAMENT PRIZES
total $856,478
-
24b · Other expenses: TOURNAMENT OPERATIONS
total $343,159
-
24c · Other expenses: FOOD AND BEVERAGE
total $136,211
-
24d · Other expenses: PROCESSING FEES
total $107,366
-
24e · All other expenses
total $53,412
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $274,645 · end of year $213,846
-
2 · Savings and temporary cash investments
beginning of year $109,484 · end of year $76,125
-
4 · Accounts receivable
beginning of year $13,574 · end of year $21,468
-
9 · Prepaid expenses and deferred charges
beginning of year $12,670 · end of year $12,653
-
10a · Land, buildings and equipment: cost or other basis
$1,250,085
-
10b · Land, buildings and equipment: accumulated depreciation
$560,769
-
10c · Land, buildings and equipment, net
beginning of year $686,012 · end of year $689,316
-
11 · Investments: publicly traded securities
beginning of year $2,750,147 · end of year $3,149,338
-
15 · Other assets
beginning of year $65,454 · end of year $14,039
-
17 · Accounts payable and accrued expenses
beginning of year $172,771 · end of year $164,783
-
19 · Deferred revenue
beginning of year $418,834 · end of year $451,419
-
25 · Other liabilities
beginning of year $15,259 · end of year $40,069
-
27 · Net assets without donor restrictions
beginning of year $3,305,122 · end of year $3,520,514
Mission and programs · 2023
Mission
PROMOTE THE ENJOYMENT AND INVOLVEMENT IN THE GAME OF GOLF WITHIN THE CAROLINAS AND TO CONTRIBUTE TO ITS GROWTH BY PROVIDING SERVICES TO GOLF PROFESSIONALS AND THE GOLF INDUSTRY WITHIN THE CAROLINAS.
-
THE ORGANIZATION PROVIDES SERVICES TO ITS MEMBERS IN NORTH AND SOUTH CAROLINA IN THE FORM OF PROVIDING, MANAGING AND SUPERVISING SANCTIONED GOLF TOURNAMENTS TO GOLF PROFESSIONALS AND THE GENERAL PUBLIC AND SPONSORS EDUCATIONAL PROGRAMS, CONDUCTS PGA QUALIFYING SCHOOLS AND PROMOTES THE VOCATION AND PARTICIPATION OF GOLF TO THE PROFESSIONAL GOLFING COMMUNITY, THE GOLFING INDUSTRY AND THE GENERAL PUBLIC.
-
GROWTH OF THE GAME PROGRAMS: THE ORGANIZATION PROVIDES GOLFERS OF ALL ABILITIES WITH FUN, NON-INTIMIDATING GOLF FESTIVALS AND EVENTS WHICH PROMOTE GOLF AS A FUN FAMILY RECREATION, INCREASE FREQUENCY OF PLAY AMONG GOLFERS, REACH AND ATTRACT NEW AND FORMER GOLFERS, HELP GOLFERS IMPROVE THEIR GAMES, EDUCATE GOLFERS HOW AND WHY TO GET PROPERLY FITTED GOLF EQUIPMENT AND PROMOTE PGA PROFESSIONALS AS EXPERT TEACHERS OF THE GAME.
-
ANNUAL MERCHANDISE SHOW AND ANNUAL MEETING PROGRAMS: THE ORGANIZATION PROVIDES A PLATFORM FOR PGA PROFESSIONALS TO NETWORK WITH MANUFACTUREERS, REPRESENTATIVES AND COLLEAGUES AND ACCESS AND TEST THE LATEST GOLF EQUIPMENT, APPAREL AND ACCESSORIES, MAP MERCHANDISING AND GOLF INDUSTRY TRENDS AND PLAN PROGRAMS FOR THE COMING YEAR. THIS EVENT ENSURES THAT THE ATTENDEES WILL BE BETTER EQUIPPED AS GOLF PROFESSIONALS, AND THE MANUFACTUERERS AND REPRESENTATIVES WILL GAIN FACE TO FACE ACCESS TO PROFESSIONALS FOR NEW ORDERS AND RETAIL PARTNERING.
As filed on the 2023 return.
Listed in Part VII
-
Luke LovellLUKE LOVELL
TOURNAMENT CHAIR
- Total calculated
- $0
- Hours/week
- 2.5
-
Tom DaleTOM DALE
AT-LARGE DIRECTOR NC
- Total calculated
- $0
- Hours/week
- 2.5
-
Matt BovaMATT BOVA
AT-LARGE DIRECTOR SC
- Total calculated
- $0
- Hours/week
- 2.5
-
Matt PaviaMATT PAVIA
MOUNTAINS DIRECTOR
- Total calculated
- $0
- Hours/week
- 2.5
-
Deron LeeDERON LEE
LOWCOUNTRY DIRECTOR
- Total calculated
- $0
- Hours/week
- 2.5
-
Savio NazarethSAVIO NAZARETH
PIEDMONT DIRECTOR
- Total calculated
- $0
- Hours/week
- 2.5
-
Barry PierceBARRY PIERCE
CHARLOTTE DIRECTOR
- Total calculated
- $0
- Hours/week
- 2.5
-
Matt DalyMATT DALY
GRAND STRAND DIRECTOR
- Total calculated
- $0
- Hours/week
- 2.5
-
Jason CherryJASON CHERRY
CAPE FEAR DIRECTOR
- Total calculated
- $0
- Hours/week
- 2.5
-
Rob PilewskiROB PILEWSKI
TRIANGLE DIRECTOR
- Total calculated
- $0
- Hours/week
- 2.5
-
Jt SymonsJT SYMONS
ATLANTIC DIRECTOR
- Total calculated
- $0
- Hours/week
- 2.5
-
Chase ButlerCHASE BUTLER
PALMETTO DIRECTOR
- Total calculated
- $0
- Hours/week
- 2.5
-
Kyle KirkKYLE KIRK
SANDHILLS DIRECTOR
- Total calculated
- $0
- Hours/week
- 2.5
-
Chris ByrdCHRIS BYRD
PRESIDENT
- Total calculated
- $0
- Hours/week
- 4 + 1 related
-
Josh WagamanJOSH WAGAMAN
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 4 + 1 related
-
Jeff AvantJEFF AVANT
SECRETARY
- Total calculated
- $0
- Hours/week
- 4 + 1 related
-
Bob ByrnesBOB BYRNES
HONORARY PRESIDENT
- Total calculated
- $0
- Hours/week
- 4 + 1 related
-
Suzanne McCormickSUZANNE MCCORMICK
INDEPENDENT DIRECTOR
- Total calculated
- $0
- Hours/week
- 2.5
-
Stan LittleSTAN LITTLE
INDEPENDENT DIRECTOR
- Total calculated
- $0
- Hours/week
- 2.5
-
Jeffrey AbbotJEFFREY ABBOT
EXECUTIVE DIRECTOR
- Total calculated
- $385,687
- From this org
- $362,214
- From related orgs
- $0
- Other
- $23,473
- Hours/week
- 50 + 10 related
Schedule J breakdown matched by us
- Base
- $362,214
- Bonus
- $0
- Other
- $0
- Deferred
- $14,287
- Nontaxable benefits
- $9,186
- Filer's total
- $385,687
-
Michael WhitenackMICHAEL WHITENACK
ASSISTANT EXECUTIVE DIRECT
- Total calculated
- $122,578
- From this org
- $113,167
- From related orgs
- $0
- Other
- $9,411
- Hours/week
- 40
-
Kurt BattenbergKURT BATTENBERG
ASSISTANT EXECUTIVE DIRECT
- Total calculated
- $110,623
- From this org
- $101,917
- From related orgs
- $0
- Other
- $8,706
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Health or social club dues or initiation fees
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
The filer's explanations (Part III)
- PART I, LINE 1A
- A CORPORATE MEMBERSHIP AT A COUNTRY CLUB FOR THE EXECUTIVE DIRECTOR TO ENTERTAIN BUSINESS CLIENTS FOR LUNCH, MEETINGS AND GOLF.
- PART I, LINE 3
- THE OFFICERS AND BOARD OF DIRECTORS REVIEW COMPENSATION SURVEYS AND SIMILAR JOB DESCRIPTIONS AND POSTINGS FROM OTHER PGA SECTIONS AND ALLIED GOLF ASSOCIATIONS.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
CAROLINAS PGA JUNIOR FOUNDATION
501(C)(3) · PROMOTE JUNIOR GOLF · NC
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 30 July 2024
- IRS schema version
- 2023v5.1
- Source object
- 202422129349300922
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