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        <RelatedOrExemptFuncIncomeAmt>254635</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP DUES</Desc>
        <BusinessCd>900099</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>249088</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
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        <BusinessCd>900099</BusinessCd>
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        <ExclusionAmt>19415</ExclusionAmt>
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      <ProgramServiceRevenueGrp>
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        <RelatedOrExemptFuncIncomeAmt>17750</RelatedOrExemptFuncIncomeAmt>
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      <TotalOthProgramServiceRevGrp>
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        <RelatedOrExemptFuncIncomeAmt>8030</RelatedOrExemptFuncIncomeAmt>
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      <GrossAmountSalesAssetsGrp>
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      <LessCostOthBasisSalesExpnssGrp>
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      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>3323</TotalRevenueColumnAmt>
        <ExclusionAmt>3323</ExclusionAmt>
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      <OtherRevenueMiscGrp>
        <Desc>ADVERTISING REVENUE</Desc>
        <BusinessCd>541800</BusinessCd>
        <TotalRevenueColumnAmt>8840</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>8840</UnrelatedBusinessRevenueAmt>
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      <OtherRevenueTotalAmt>8840</OtherRevenueTotalAmt>
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        <UnrelatedBusinessRevenueAmt>8840</UnrelatedBusinessRevenueAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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      <OnlyInHouseLobbyingInd>1</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
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        <DepreciationAmt>13127</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>61635</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>61635</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OTHER LIABILITIES</Desc>
        <Amt>37693</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO AFFILIATE</Desc>
        <Amt>104863</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>142556</TotalLiabilityAmt>
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    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <TravelForCompanionsInd>X</TravelForCompanionsInd>
      <WrittenPolicyRefTAndEExpnssInd>1</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>1</SubstantiationRequiredInd>
      <WrittenEmploymentContractInd>X</WrittenEmploymentContractInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
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        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
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        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>6213</DeferredCompensationFlngOrgAmt>
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        <TotalCompensationFilingOrgAmt>193134</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
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        <FormAndLineReferenceDesc>PART I, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>PAID EXPENSES FOR SPOUSE TO ACCOMPANY EXECUTIVE DIRECTOR AT THE PGA ANNUAL MEETING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS ORGANIZATION IS A NOT FOR PROFIT CORPORATION WITH MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY AND THEY ARE TWO YEAR TERMS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>DURING THE MEETINGS ANYONE WITH A CONFLICT OF INTEREST REMOVES THEMSELVES FROM THE DISCUSSION AND/OR VOTE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE PROCESS FOR DETERMINING THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR INCLUDES REVIEW AND APPROVAL BY THE BOARD, COMPARISON TO A COMPENSATION STUDY, AND DOCUMENTATION IN A WRITTEN EMPLOYMENT CONTRACT APPROVED BY THE BOARD. THE ORGANIZATION DOES NOT COMPENSATE ANY OTHER OFFICERS OR DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>OTHER PROFESSIONAL FEES 98,282.</ExplanationTxt>
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          <CityNm>EAST LANSING</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>488264399</ZIPCd>
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        <USAddress>
          <AddressLine1Txt>PO BOX 4399</AddressLine1Txt>
          <CityNm>EAST LANSING</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48826</ZIPCd>
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        <PrimaryActivitiesTxt>GOLF EVENTS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
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        <ControlledOrganizationInd>1</ControlledOrganizationInd>
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      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
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      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
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      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
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        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MICHIGAN PGA CORPORATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
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        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
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