New England PGA Foundation INC

Public charity

DBA: % MICHAEL HIGGINS

Foundations · BOYLSTON, MA · EIN 81-4172947

990 Schedule R Part V

Money flows reported between this org and its related entities — transfers, loans, asset sales, shared services.

Related org	Transaction	Amount	Method
New England Section Professional Golfers Association of America INC	Reimbursement (given)	$550K	FMV
New England Section Professional Golfers Association of America INC	Sharing of employees	$72K	FMV

990 Schedule R

Tax-exempt orgs, partnerships, and other entities disclosed as related — parent / subsidiary / sister entities.

Name	Relationship	Activity	State	EIN
New England Section Professional Golfers Association of America INC	Related tax-exempt org	GOLF tournaments	MA	042529830