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      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <ProgramServiceRevenueGrp>
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        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>410870</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>410870</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP DUES</Desc>
        <BusinessCd>900099</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>269017</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>ADP - FUNDING</Desc>
        <BusinessCd>900099</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>268429</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>EDUCATION AND MEETING</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>24120</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>24120</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>TOURNAMENT REVENUE</Desc>
        <BusinessCd>900099</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>21300</RelatedOrExemptFuncIncomeAmt>
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      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>43405</TotalRevenueColumnAmt>
        <ExclusionAmt>43405</ExclusionAmt>
      </InvestmentIncomeGrp>
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        <SecuritiesAmt>27118</SecuritiesAmt>
        <OtherAmt>6500</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>0</SecuritiesAmt>
        <OtherAmt>0</OtherAmt>
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      <GainOrLossGrp>
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        <TotalRevenueColumnAmt>33618</TotalRevenueColumnAmt>
        <ExclusionAmt>33618</ExclusionAmt>
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      <OtherRevenueMiscGrp>
        <Desc>ADVERTISING REVENUE</Desc>
        <BusinessCd>541800</BusinessCd>
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        <UnrelatedBusinessRevenueAmt>10040</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>10040</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
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        <UnrelatedBusinessRevenueAmt>10040</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>94023</ExclusionAmt>
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      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
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      <OtherEmployeeBenefitsGrp>
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      <PayrollTaxesGrp>
        <TotalAmt>43310</TotalAmt>
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      <FeesForSrvcInvstMgmntFeesGrp>
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        <TotalAmt>109988</TotalAmt>
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      <OfficeExpensesGrp>
        <TotalAmt>29138</TotalAmt>
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      <OccupancyGrp>
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      <TravelGrp>
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        <TotalAmt>40054</TotalAmt>
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        <TotalAmt>25018</TotalAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>-8581</TotalAmt>
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      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleC documentId="RetDoc1039700001">
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      <OnlyInHouseLobbyingInd>1</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>136316</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>57261</DepreciationAmt>
        <BookValueAmt>79055</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>79055</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO AFFILIATE</Desc>
        <Amt>165862</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>165862</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <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>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KEVIN HELM</PersonNm>
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        <BaseCompensationFilingOrgAmt>157647</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
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        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>6279</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>21516</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>185442</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>PAID EXPENSES FOR SPOUSE TO ACCOMPANY EXECUTIVE DIRECTOR AT THE PGA ANNUAL MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <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>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY CHANGES MADE TO THE CONSTITUTION OR THE BY-LAWS NEEDS TO BE VOTED ON AND APPROVED BY THE MEMBERSHIP.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR REVIEWS THE 990 PRIOR TO FILING IT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING THE MEETINGS ANYONE WITH A CONFLICT OF INTEREST REMOVES THEMSELVES FROM THE DISCUSSION AND/OR VOTE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <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>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROFESSIONAL FEES 109,988.</ExplanationTxt>
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        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 4399</AddressLine1Txt>
          <CityNm>EAST LANSING</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>488264399</ZIPCd>
        </USAddress>
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        <PrimaryActivitiesTxt>JUNIOR GOLF</PrimaryActivitiesTxt>
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        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 11</PublicCharityStatusTxt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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        <USAddress>
          <AddressLine1Txt>PO BOX 4399</AddressLine1Txt>
          <CityNm>EAST LANSING</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48826</ZIPCd>
        </USAddress>
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        <PrimaryActivitiesTxt>GOLF EVENTS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>MICHIGAN SECTION PROFESSIONAL GOLFERS ASSOCIATION</BusinessNameLine1Txt>
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        <ShareOfEOYAssetsAmt>142167</ShareOfEOYAssetsAmt>
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        <ControlledOrganizationInd>1</ControlledOrganizationInd>
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      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
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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>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
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      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
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          <BusinessNameLine1Txt>MICHIGAN PGA FOUNDATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
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        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MICHIGAN PGA CORPORATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>O</TransactionTypeTxt>
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        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MICHIGAN PGA FOUNDATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>N</TransactionTypeTxt>
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        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
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</Return>