2024-11-08T14:27:41-06:00 2023-12-31 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2023-01-01 592903646 PGA TOUR WIVES ASSOCIATION INC % DIANE TETSWORTH PGAT 9042853700 1 PGA TOUR BOULEVARD PONTE VEDRA BEACH FL 32082 MELISSA ARTHUR EXECUTIVE DIRECTOR 9042853700 2024-11-05 true SCOTT THOMPSETT P00741490 2125990100 2024-11-07 2023 2024-10-15 13:58:12Z MELISSA ARTHUR 1 PGA TOUR BOULEVARD PONTE VEDRA BEACH FL 32082 388493 false X PGATOURWIVES.ORG X 1988 FL PGA TOUR Wives conducts fundraising activities in order to raise money to distribute to various other Section 501(c)(3) public charities. 9 9 0 9 0 184186 328540 0 0 1492 5418 -8842 -100267 176836 233691 57080 137500 0 0 0 0 0 0 6001 31987 48632 89067 186132 87769 47559 357346 467289 12674 75058 344672 392231 X THE ASSOCIATION CONDUCTS FUNDRAISING EVENTS THROUGHOUT THE YEAR, WHICH ARE CRITICAL TO SUPPORTING OUR MISSION OF HELPING NEEDY CHILDREN AND THEIR FAMILIES AROUND THE COUNTRY. OUR MOST POPULAR FUNDRAISER IS THE PGA TOUR WIVES GOLF CLASSIC. THIS IS A NINE-HOLE TOURNAMENT WHERE OUR MEMBERS COMPETE IN A FRIENDLY COMPETITION, WHILE THEIR PGA TOUR HUSBANDS OR SIGNIFICANT OTHERS SERVE AS THEIR CADDIES. THE INAUGURAL PGA TOUR WIVES GOLF CLASSIC WAS HOSTED IN 1987 AND CONTINUES TO BE A SIGNIFICANT SOURCE OF CHARITABLE DOLLARS. false false 147426 137500 PGA TOUR WIVES ASSOCIATION, INC. CONDUCTS FUNDRAISING ACTIVITIES IN ORDER TO RAISE MONEY TO DISTRIBUTE TO VARIOUS OTHER SECTION 501(c)(3) PUBLIC CHARITIES. IN 2023, THE ASSOCIATION HELD THE PGA TOUR WIVES 35TH ANNIVERSARY GALA IN DALLAS, TX, A FUNDRAISER WHICH INCLUDED AN AUCTION TO GENERATE CHARITABLE FUNDS FOR LOCAL CHARITIES, AS WELL AS VARIOUS OTHER FUNDRAISING EVENTS. The members of the PGA TOUR Wives Association, Inc. also volunteer over 1,000 hours of their time participating in community outreach projects in various locations throughout the United States and Canada. These include collecting baby supplies for military families, helping in an effort to eliminate children from sleeping on the floor, facilitating arts and crafts for kids, and partnering with other 501(c)(3) organizations to raise money and awareness for their foundations. 147426 true true false false false false false false false false false false false false false true true false false false false false false false true false false true false true false false false false false false false false true false false false false false false false false true 6 0 true 0 false false false false false true true false false false false false false X 9 9 false false false false true true false true true false false true false false false false AL CA CO CT FL ME MI MS NH NJ OH OR RI SC TX WA WV X DIANE TETSWORTH 9042853700 1 PGA TOUR BLVD PONTE VEDRA BEACH FL 32082 X MELISSA ARTHUR Executive Director 20.0 0.0 X 44199 0 5592 CASEY SLOAN PRESIDENT/DIRECTOR 20.0 0.0 X X 0 0 0 JENNA HUGHES VICE PRESIDENT/DIRECTOR 10.0 0.0 X X 0 0 0 FRANCIE KAUFMAN VICE PRESIDENT/DIRECTOR 10.0 0.0 X X 0 0 0 MARY LEBIODA VICE PRESIDENT/DIRECTOR 10.0 0.0 X X 0 0 0 KOURTNEY SCHENK VICE PRESIDENT/DIRECTOR 10.0 0.0 X X 0 0 0 PATRICIA REEVES VICE PRESIDENT/DIRECTOR 10.0 0.0 X X 0 0 0 SAVANNAH HODGES VICE PRESIDENT/DIRECTOR 10.0 0.0 X X 0 0 0 CHELSEY BREHM VICE PRESIDENT/DIRECTOR 10.0 0.0 X X 0 0 0 KELSEY WOLFE VICE PRESIDENT/DIRECTOR 10.0 0.0 X X 0 0 0 44199 0 5592 0 false false true 0 10000 301126 17414 67993 328540 0 5418 5418 0 0 0 0 0 0 53700 301126 154802 -101102 -101102 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 835 0 0 835 835 233691 0 0 -94849 137500 137500 0 0 0 0 0 0 0 0 0 0 0 13260 13260 0 0 0 0 9926 9926 228 228 2450 2450 0 0 58 58 0 642 642 0 0 0 3970 3970 DUES & FEES 7870 7870 FUNDRAISING EXPENSES 6001 6001 BANK CHARGES 2765 2765 PERMITS & LICENSES 1462 1462 186132 147426 32705 6001 104866 208986 250486 255903 127 80 0 0 0 0 0 0 0 0 0 0 1867 2320 0 0 0 0 0 0 0 0 0 0 0 0 357346 467289 2374 58 2500 5000 7800 70000 0 0 0 0 0 0 0 0 0 0 0 0 12674 75058 X 344672 392231 0 0 344672 392231 357346 467289 47559 X false true X true false X 144487 55606 9377 184186 328540 722196 0 0 144487 55606 9377 184186 328540 722196 240588 481608 842 887 397 1492 5418 9036 0 0 0 76 127 835 1038 732270 120912 0.65769 0.53052 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X 530879 142387 154801 297188 233691 233691 483320 142387 154801 297188 186132 186132 PART X, LINE 2 PGA TOUR WIVES FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. PGA TOUR WIVES IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC"), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. PGA TOUR WIVES HAS PROCESSES PRESENTLY IN PLACE TO ENSURE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED BUSINESS INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. PGA TOUR WIVES HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IN ADDITION, PGA TOUR WIVES HAS NOT RECORDED A PROVISION FOR INCOME TAXES AS IT HAS NO MATERIAL TAX LIABILITY FROM UNRELATED BUSINESS INCOME ACTIVITIES. PART XI, LINE 4B FUNDRAISING EVENT EXPENSES RECLASSED TO OFFSET EVENT REVENUE ($154,802) ROUNDING ADJUSTMENT $1 PART XII, LINE 4B FUNDRAISING EVENT EXPENSES RECLASSED TO OFFSET EVENT REVENUE ($154,802) ROUNDING ADJUSTMENT $1 35TH ANNIV GALA 352041 299491 52550 14500 15686 60190 1000 56716 0 352041 299491 52550 14500 15686 60190 1000 56716 148092 -95542 true MOMENTOUS INSTITUTE 106 E 10TH ST STE 200 DALLAS TX 75203 751855620 501(C)(3) 45000 GENERAL SUPPORT ST MARY'S FOODBANK ALLIANCE 2831 N 31ST AVENUE PHOENIX AZ 85009 237353532 501(C)(3) 15000 GENERAL SUPPORT DAVIS LOVE III FOUNDATION 100 RETREAT AVE ST SIMONS ISLAND GA 31522 202920597 501(C)(3) 12500 GENERAL SUPPORT U OF MISSISSIPPI FOUNDATION 406 UNIVERSITY AVE OXFORD MS 38655 237310293 501(C)(3) 7500 GENERAL SUPPORT GOODIE TWO SHOES 10620 SOUTHERN HIGHLANDS PKWY 110- LAS VEGAS NV 89141 208862386 501(C)(3) 7500 GENERAL SUPPORT 5 0 PART I, LINE 2 PGA TOUR WIVES ASSOCIATION, INC. ONLY MAKES GRANTS TO OTHER U.S. CHARITABLE ORGANIZATIONS EXEMPT UNDER SECTION 501(C)(3). A DETERMINATION LETTER IS OBTAINED PRIOR TO ANY GRANT BEING AWARDED AND, IN SOME CIRCUMSTANCES, THE GRANTS ARE DESIGNATED FOR A SPECIFIC INITIATIVE. PGA TOUR WIVES ASSOCIATION, INC. SUBSEQUENTLY RECEIVES THANK YOU LETTERS FROM DONEE ORGANIZATIONS WHICH INDICATE HOW THE FUNDS WILL BE USED. false false false false false false false false false MELISSA ARTHUR Executive Director 38981 4367 851 0 5592 49791 0 FORM 990, PART VII, LINE 5 PGA TOUR WIVES ASSOCIATION HAS NO EMPLOYEES AND DOES NOT COMPENSATE ANY OF THE OFFICERS OR DIRECTORS REPORTED ON PART VII OF FORM 990. MELISSA ARTHUR, THE EXECUTIVE DIRECTOR SERVING PGA TOUR WIVES ASSOCIATION, VOLUNTEERS HER TIME TO THE ORGANIZATION AND HER COMPENSATION IS PAID BY PGA TOUR, INC., AN UNRELATED ORGANIZATION THAT, IN TURN, DONATES THOSE PROFESSIONAL SERVICES TO PGA TOUR WIVES ASSOCIATION. X 12223 FMV X 17 9750 FMV X SHOPPING EXPERIENCE 1 10000 FMV X GOLF CLUBS 5 5320 FMV X GOLF EXPERIENCES 9 14670 FMV X TRAVEL EXPERIENCES 14 16030 FMV false true false SCHEDULE M PART I COLUMN (B) THE ORGANIZATION IS REPORTING IN COLUMN (B) THE NUMBER OF CONTRIBUTIONS RECEIVED. PART VI, LINE 6 PGA TOUR WIVES ASSOCIATION, INC. HAS TWO CLASSES OF MEMBERS: VOTING MEMBERS AND ASSOCIATE MEMBERS. THE VOTING MEMBERS OF THE ORGANIZATION SHALL BE WIVES AND SIGNIFICANT OTHERS OF REGULAR PGA TOUR MEMBERS, AND THE ASSOCIATE MEMBERS SHALL BE PERSONS FROM THE GENERAL PUBLIC WITH AN INTEREST IN CHARITABLE ENDEAVORS WHO, IN EACH CASE, UPON MAKING PROPER APPLICATION, AGREE TO BE BOUND BY THE ARTICLES OF INCORPORATION, THE BYLAWS OF THE ORGANIZATION, AND THE RULES AND REGULATIONS THE DIRECTORS OF THE ORGANIZATION MAY ADOPT. PART VI, LINE 7A PGA TOUR WIVES ASSOCIATION, INC. HOLDS AN ANNUAL ELECTION BY WHICH VOTING MEMBERS OF THE ORGANIZATION ELECT INDIVIDUALS WHO ARE MEMBERS TO SERVE AS DIRECTORS. VACANCIES ON THE BOARD OF DIRECTORS MAY BE FILLED BY A VOTE OF THE VOTING MEMBERS AT ANY REGULAR OR SPECIAL MEETINGS DURING THE YEAR. PART VI, LINE 11B PGA TOUR WIVES' FORM 990 WAS REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR, THE SENIOR VICE PRESIDENT OF FINANCE, AND GRANT THORNTON ADVISORS, LLC, AN INDEPENDENT THIRD-PARTY ACCOUNTING FIRM. THE FORM 990 RETURN AS FILED WITH THE IRS WAS ALSO MAILED/EMAILED TO THE BOARD OF DIRECTORS IN NOVEMBER 2024 PRIOR TO FILING. PART VI, LINE 19 THE ARTICLES OF INCORPORATION ARE AVAILABLE ANYTIME ONLINE FROM THE STATE OF FLORIDA, DIVISION OF CORPORATIONS. THE BYLAWS AND AUDITED FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.