Form 990 for tax year 2023
Filed by PROFESSIONAL GOLFERS ASSOCIATION MICHIGAN SECTION PGA.
Totals
- Total revenue
- $1,012,585
- Total expenses
- $932,193
- Contributions and grants received
- $92,784
- Grants paid
- $0
- Program service revenue
- $862,938
- Investment income
- $48,023
- Other revenue
- $8,840
- Total assets, end of year
- $2,226,115
- Total liabilities, end of year
- $399,847
- Net assets or fund balances, end of year
- $1,826,268
- 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.
-
1e · Government grants (contributions)
$92,784
-
2a · Program service revenue: REIMBURSED EXPENSES
total $314,020 · related or exempt $314,020
-
2b · Program service revenue: ADP - FUNDING
total $254,635 · related or exempt $254,635
-
2c · Program service revenue: MEMBERSHIP DUES
total $249,088 · related or exempt $249,088
-
2d · Program service revenue: SPONSORSHIP REVENUE
total $19,415 · excluded $19,415
-
2e · Program service revenue: TOURNAMENT REVENUE
total $17,750 · related or exempt $17,750
-
2f · All other program service revenue
total $8,030 · related or exempt $8,030
-
3 · Investment income
total $44,700 · excluded $44,700
-
7a · Gross sales of assets other than inventory
securities $3,323
-
7b · Less cost or other basis and sales expenses
securities $0
-
7c · Gain or loss
securities $3,323
-
7d · Net gain or loss
total $3,323 · excluded $3,323
-
11a · Other revenue: ADVERTISING REVENUE
total $8,840 · unrelated business $8,840
-
11e · Other revenue, total
$8,840
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $193,135
-
7 · Other salaries and wages
total $292,363
-
9 · Other employee benefits
total $73,368
-
10 · Payroll taxes
total $35,450
-
11f · Fees: investment management
total $7,190
-
11g · Fees: other
total $98,282
-
12 · Advertising and promotion
total $27,460
-
13 · Office expenses
total $22,127
-
16 · Occupancy
total $59,265
-
17 · Travel
total $32,512
-
22 · Depreciation, depletion and amortization
total $186
-
23 · Insurance
total $24,476
-
24a · Other expenses: UNRELATED BUS INC TAX
total $1,000
-
24b · Other expenses: FOOD AND BEVERAGE
total $21,623
-
24c · Other expenses: EQUIPMENT RENTAL AND MA
total $21,588
-
24d · Other expenses: TOURNAMENT OPERATIONS
total $10,922
-
24e · All other expenses
total $11,246
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $351,109 · end of year $456,297
-
2 · Savings and temporary cash investments
beginning of year $11,423 · end of year $29,079
-
4 · Accounts receivable
beginning of year $42,863 · end of year $23,284
-
9 · Prepaid expenses and deferred charges
beginning of year $7,138 · end of year $10,153
-
10a · Land, buildings and equipment: cost or other basis
$74,762
-
10b · Land, buildings and equipment: accumulated depreciation
$74,762
-
10c · Land, buildings and equipment, net
beginning of year $186 · end of year $0
-
11 · Investments: publicly traded securities
beginning of year $1,482,730 · end of year $1,707,302
-
17 · Accounts payable and accrued expenses
beginning of year $26,241 · end of year $33,969
-
19 · Deferred revenue
beginning of year $212,450 · end of year $223,322
-
25 · Other liabilities
beginning of year $116,362 · end of year $142,556
-
27 · Net assets without donor restrictions
beginning of year $1,540,396 · end of year $1,826,268
Mission and programs · 2023
Mission
TO PROMOTE THE ENJOYMENT AND INVOLVEMENT IN THE GAME OF GOLF WITHIN THE SECTION, AND TO CONTRIBUTE TO ITS GROWTH BY PROVIDING SERVICES TO GOLF PROFESSIONALS AND THE GOLF INDUSTRY. THE SECTION WILL ACCOMPLISH THIS PURPOSE BY ENHANCING THE SKILLS OF ITS PROFESSIONALS AND THE OPPORTUNITIES FOR AMATEURS, EMPLOYERS, MANUFACTURERS, EMPLOYEES, AND THE GENERAL PUBLIC WITHIN THE SECTION.
-
AS PART OF THE MISSION TO PROMOTE THE GAME OF GOLF, WE PROVIDE EDUCATIONAL OPPORTUNITES FOR GOLF PROFESSIONALS. THESE PROGRAMS ENSURE THAT GOLF PROFESSIONALS WILL REMAIN AT THE FOREFRONT OF THE GAME PROVIDING ENJOYMENT TO MANY FOR GENERATIONS TO COME.
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Josh FryerJOSH FRYER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Brian CorwinBRIAN CORWIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
John LindertJOHN LINDERT
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Scott AshleySCOTT ASHLEY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Kelly KuhlmanKELLY KUHLMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Logan SimmondsLOGAN SIMMONDS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Ron BeurmannRON BEURMANN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
John SeltzerJOHN SELTZER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Ward SuttonWARD SUTTON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Randy WhiteRANDY WHITE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Chris MooreCHRIS MOORE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Kevin McKinleyKEVIN MCKINLEY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Stephanie JenningsSTEPHANIE JENNINGS
PRESIDENT
- Total calculated
- $0
- Hours/week
- 10 + 10 related
-
Dan UrbanDAN URBAN
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 10 + 10 related
-
Jeff RacharJEFF RACHAR
SECRETARY
- Total calculated
- $0
- Hours/week
- 10 + 1 related
-
Dean KolstadDEAN KOLSTAD
HONORARY PRESIDENT
- Total calculated
- $0
- Hours/week
- 4 + 4 related
-
Kevin HelmKEVIN HELM
EXECUTIVE DIRECTOR
- Total calculated
- $193,134
- From this org
- $164,069
- From related orgs
- $0
- Other
- $29,065
- Hours/week
- 50 + 10 related
Schedule J breakdown matched by us
- Base
- $164,069
- Bonus
- $0
- Other
- $0
- Deferred
- $6,213
- Nontaxable benefits
- $22,852
- Filer's total
- $193,134
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 · Travel for companions
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 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
- PAID EXPENSES FOR SPOUSE TO ACCOMPANY EXECUTIVE DIRECTOR AT THE PGA ANNUAL MEETING.
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.
-
501(C)(3) · JUNIOR GOLF · MI
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
MICHIGAN PGA CORPORATION
C · GOLF EVENTS · MI · 100% owned · controlled entity
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 17 September 2024
- IRS schema version
- 2023v5.1
- Source object
- 202412619349300806
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