2025-10-24T10:24:14-04:00 2024-12-31 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2024-01-01 592903646 PGA TOUR WIVES ASSOCIATION INC % DIANE TETSWORTH PGAT 9042853700 1 PGA TOUR BOULEVARD PONTE VEDRA BEACH FL 32082 MELISSA ARTHUR EXECUTIVE DIRECTOR 9042853700 2025-10-22 true SCOTT THOMPSETT P00741490 2125990100 2024 2025-03-06 01:10:19Z MELISSA ARTHUR 1 PGA TOUR BOULEVARD PONTE VEDRA BEACH FL 32082 274791 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. 8 8 0 8 0 328540 206829 0 0 5418 13312 -100267 3073 233691 223214 137500 132500 0 0 0 0 0 0 265 48632 43303 186132 175803 47559 47411 467289 455746 75058 16104 392231 439642 X Our mission is to render support and provide assistance to children in need and their families through the means of charitable events. 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 144494 132500 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 PGA TOUR TOURNAMENT COMMUNITIES, TO CHARITIES WHERE OUR MEMBERS WORK AS VOLUNTEERS, AND TO CHARITABLE ORGANIZATIONS AND PROGRAMS SUPPORTED BY THE MEMBERSHIP. IN 2024, THE ASSOCIATION HELD THE PGA TOUR WIVES GOLF CLASSIC IN PHOENIX, AZ, OUR MOST POPULAR FUNDRAISER WHICH INCLUDED A GOLF TOURNAMENT TO GENERATE CHARITABLE FUNDS FOR LOCAL CHARITIES. While the membership of PGA TOUR WIVES ASSOCIATION, INC. varies from year to year, its commitment to making a difference in the lives of children in need stands uniform and strong. The wonderful and dedicated members of the Association, past and present, have reached deep into their resources to balance the demands of family, work, and travel and have given generously of themselves to realize their ideals. The members of the Association collectively 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. 144494 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 false false false false false false false false false true 2 0 true 0 false false false false false true true false false false false false false X 8 8 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 49160 0 9166 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 MARY LEBIODA 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 KOURTNEY SCHENK VICE PRESIDENT/DIRECTOR 10.0 0.0 X X 0 0 0 SALLY ECKROAT 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 49160 0 9166 0 false false true 0 9900 192109 4820 5109 206829 0 13312 13312 0 0 0 0 0 0 54280 192109 51577 2703 2703 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 370 370 370 223214 0 16385 132500 132500 0 0 0 0 0 0 0 0 0 0 0 0 13925 13925 0 0 0 0 11994 11994 471 471 2662 2662 0 0 209 209 0 0 0 0 0 4481 4481 DUES & FEES 3826 3826 FUNDRAISING EXPENSES 265 265 BANK CHARGES 4112 4112 PERMITS & LICENSES 1358 1358 175803 144494 31044 265 X 208986 0 255903 452992 80 102 0 0 0 0 0 0 0 0 0 0 2320 2652 0 0 0 0 0 0 0 0 0 0 0 0 467289 455746 58 254 5000 12500 70000 3350 0 0 0 0 0 0 0 0 0 0 0 0 75058 16104 X 392231 439642 0 0 392231 439642 467289 455746 47411 X false true X true false X 55606 9377 184186 328540 206829 784538 0 0 55606 9377 184186 328540 206829 784538 310849 473689 887 397 1492 5418 13312 21506 0 0 76 127 835 370 1408 807452 159840 0.58665 0.65770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X 389506 161295 4997 166292 223214 223214 342095 161295 4997 166292 175803 175803 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 ($4,997) PART XII, LINE 4B FUNDRAISING EVENT EXPENSES RECLASSED TO OFFSET EVENT REVENUE ($4,997) GOLF CLASSIC 246389 192109 54280 4000 824 46753 NONE 0 246389 192109 54280 4000 824 46753 51577 2703 true ST MARY'S FOOD BANK ALLIANCE 2831 N 31st Ave Phoenix AZ 85009 237353532 501(C)(3) 20000 GENERAL SUPPORT A21 USA INC 2781 W MacArthur Blvd Santa Ana CA 92704 862765873 501(C)(3) 7500 GENERAL SUPPORT BEDS FOR KIDS 1800 Camden Rd Suite 107-17 Charlotte NC 28203 274153074 501(C)(3) 7500 GENERAL SUPPORT DAVIS LOVE III FOUNDATION 100 Retreat Ave St Simons Island GA 31522 202920597 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 MIA'S MIRACLES FOUNDATION INC 401 Old Dixie Hwy 3961 Tequesta FL 33469 853538438 501(C)(3) 7000 GENERAL SUPPORT MN FOUNDATION (LARRY FITZGERALD FOUND) 800 IDS Center Minneapolis MN 55402 416029402 501(C)(3) 7500 GENERAL SUPPORT ST MICHAEL SPECIAL SCHOOL 1522 Chippewa Street New Orleans LA 70130 581889401 501(C)(3) 7500 GENERAL SUPPORT UNIV OF MISSISSIPPI FOUNDATION 406 University Ave Oxford MS 38655 237310293 501(C)(3) 7500 GENERAL SUPPORT 9 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 41518 7525 117 9166 58326 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. 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 OCTOBER 2025 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. PART X, LINE 2 THE ORGANIZATION'S CASH IS KEPT IN AN INTEREST-BEARING SWEEP ACCOUNT.