Civic Intelligence

Lake Michigan Junior Golf Association Inc

990 • Fiscal year 2016 • EIN 20-3856394

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 25, 2017

3450 36th StreetGrand Rapids, MI 49512

(616) 965-6633

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.04x

Higher debt load relative to assets than 49% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

50th percentile

0.04x

Higher debt load relative to revenue than 50% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

91st percentile

48%

Higher net margin than 91% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

68th percentile

$54,262

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

94th percentile

90%

Faster asset growth than 94% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

93rd percentile

93%

Faster revenue growth than 93% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$463,480

Up $219,459 (+90%) from 2015

Net Assets

Up

$446,620

Up $202,599 (+83%) from 2015

Liabilities

Up

$16,860

Up $16,860 from 2015

Revenue

Up

$449,833

Up $217,313 (+93%) from 2015

Expenses

Up

$235,516

Up $55,098 (+31%) from 2015

Net Income

Up

$214,317

Up $162,215 (+311%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $33,462Liabilities 2011: $0Net Assets 2011: $33,4622011Assets 2012: $93,147Liabilities 2012: $0Net Assets 2012: $93,1472012Assets 2013: $139,340Liabilities 2013: $0Net Assets 2013: $139,3402013Assets 2014: $191,919Liabilities 2014: $0Net Assets 2014: $191,9192014Assets 2015: $244,021Liabilities 2015: $0Net Assets 2015: $244,0212015Assets 2016: $463,480Liabilities 2016: $16,860Net Assets 2016: $446,6202016Assets 2017: $524,505Liabilities 2017: $32,209Net Assets 2017: $492,2962017Assets 2018: $625,196Liabilities 2018: $38,958Net Assets 2018: $586,2382018Assets 2019: $716,038Liabilities 2019: $28,333Net Assets 2019: $687,7052019Assets 2020: $906,377Liabilities 2020: $93,864Net Assets 2020: $812,5132020Assets 2021: $1,042,548Liabilities 2021: $31,015Net Assets 2021: $1,011,5332021Assets 2022: $1,087,542Liabilities 2022: $20,681Net Assets 2022: $1,066,8612022Assets 2023: $1,064,920Liabilities 2023: $37,181Net Assets 2023: $1,027,7392023Assets 2024: $1,400,743Liabilities 2024: $72,394Net Assets 2024: $1,328,3492024

Highlighted filing

2016

Assets$463,480
Liabilities$16,860
Net Assets$446,620

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $76,323Expenses 2011: $42,861Net Income 2011: $33,4622011Revenue 2012: $143,499Expenses 2012: $83,814Net Income 2012: $59,6852012Revenue 2013: $143,586Expenses 2013: $97,393Net Income 2013: $46,1932013Revenue 2014: $203,265Expenses 2014: $150,686Net Income 2014: $52,5792014Revenue 2015: $232,520Expenses 2015: $180,418Net Income 2015: $52,1022015Revenue 2016: $449,833Expenses 2016: $235,516Net Income 2016: $214,3172016Revenue 2017: $364,258Expenses 2017: $318,581Net Income 2017: $45,6772017Revenue 2018: $481,890Expenses 2018: $387,948Net Income 2018: $93,9422018Revenue 2019: $594,075Expenses 2019: $492,608Net Income 2019: $101,4672019Revenue 2020: $633,712Expenses 2020: $508,904Net Income 2020: $124,8082020Revenue 2021: $740,461Expenses 2021: $684,285Net Income 2021: $56,1762021Revenue 2022: $936,401Expenses 2022: $881,073Net Income 2022: $55,3282022Revenue 2023: $1,087,790Expenses 2023: $1,126,912Net Income 2023: -$39,1222023Revenue 2024: $1,457,235Expenses 2024: $1,156,625Net Income 2024: $300,6102024

Highlighted filing

2016

Revenue$449,833
Expenses$235,516
Net Income$214,317
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 25, 2017
Return Version
2016v3.0
Gross Receipts
$565,998
Mission and Program Overview

Mission

To impact the lives of young people by providing educational programs that build character, instill life-enhancing values and promote healthy choices through the game of golf.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$241,931$303,974▲ $62,043
Savings and Temporary Cash Investments-$116,210-
Land, Buildings, and Equipment, Net$2,090$33,296▲ $31,206
Pledges and Grants Receivable-$10,000-
Total Assets$244,021$463,480▲ $219,459
Liabilities
Accounts Payable and Accrued Expenses-$16,860-
Total Liabilities$0$16,860▲ $16,860
Net Assets / Fund Balance
Unrestricted Net Assets$244,021$446,620▲ $202,599
Total Net Assets Fund Balance$244,021$446,620▲ $202,599
Total Liabilities and Net Assets / Fund Balance$244,021$463,480▲ $219,459

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$32,051-$32,051
Equipment$1,245$846$2,091
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tyler SmiesExecutive DiFT$52,923$1,339$54,262

Board Members and Trustees

NameTitle
Mary BrandonPresident
Aaron BerlinDirector
David MadlolDirector
Matt ToburenDirector
Maureen Fitzgerald PennDirector
Paul T DoyleDirector
Peter DeedeDirector
Rick VandenbergDirector
Russ HinesDirector
Steve Van Der HeideDirector
Travis MikulenasDirector
Charlie GoodeSecretary
Tyler HitsonTreasurer
Mark BainVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$205,163
Program Service Revenue
$31,587
Investment Income
$111
Other Revenue
$212,972
All Other Contributions
$205,163
Change in Net Assets
$214,317
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$151,684
Other Expenses$83,832
Total Fundraising Expense$21,750
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$71,714$9,252$4,182$85,148
Current Officers, Directors, Trustees, and Key Employees$29,673$11,375$11,875$52,923
Occupancy$14,741$2,999$2,335$20,075
Payroll Taxes$8,452$1,720$1,339$11,511
All Other Expenses$2,695$5,179$1,775$9,649
Travel$6,856$604-$7,460
Insurance-$4,334-$4,334
Other Expenses$5,920$4,065-$4,065
Fees for Services Accounting-$3,040-$3,040
Other Employee Benefits$1,544$314$244$2,102
Fees for Services Management-$1,786-$1,786
Office Expenses-$1,418-$1,418
Depreciation Depletion$209--$209
Total Functional Expenses$167,680$46,086$21,750$235,516
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$329,137
Fundraising Direct Expenses$116,165
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$329,137$329,137$116,165$212,972
Total Events$329,137$329,137$116,165$212,972
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Lake Michigan Junior Golf
EIN
20-3856394
Phone
6169656633
Address
3450 36TH STREET, GRAND RAPIDS, MI 49512
Doing Business As
The First Tee of West Michigan

Signing Officer

Name
Tyler Hitson
Title
Treasurer
Phone
6169656633
Signed
2017-09-25

Organization Details

Principal Officer
Mary Brandon
Formed
2011
Voting Board Members
14
Independent Board Members
14
Employees
21
Volunteers
50

Preparer

Firm
Meyaard Tolman & Venlet Pc
Address
PO BOX 320, ZEELAND, MI 49464
Preparer
John P Rosendall
Phone
6167721901
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Convert to accrual -11,718

Raw XML AppendixShowing 400 of 432 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/Desc2TEACHING AIDS/SUPPLIES
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04065
IRS990/OtherExpensesGrp/ProgramServicesAmt014498
IRS990/OtherExpensesGrp/ProgramServicesAmt111378
IRS990/OtherExpensesGrp/ProgramServicesAmt25920
IRS990/OtherExpensesGrp/TotalAmt014498
IRS990/OtherExpensesGrp/TotalAmt111378
IRS990/OtherExpensesGrp/TotalAmt25920
IRS990/OtherExpensesGrp/TotalAmt34065
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04182
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09252
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt071714
IRS990/OtherSalariesAndWagesGrp/TotalAmt085148
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01339
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01720
IRS990/PayrollTaxesGrp/ProgramServicesAmt08452
IRS990/PayrollTaxesGrp/TotalAmt011511
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt010000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MARY BRANDON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt031587
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt031587
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0127147
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt036
IRS990/PYOtherExpensesAmt053340
IRS990/PYOtherRevenueAmt084415
IRS990/PYProgramServiceRevenueAmt020922
IRS990/PYRevenuesLessExpensesAmt052102
IRS990/PYSalariesCompEmpBnftPaidAmt0127078
IRS990/PYTotalExpensesAmt0180418
IRS990/PYTotalRevenueAmt0232520
IRS990/ReconcilationRevenueExpnssAmt0214317
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0116210
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0205163
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0127147
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0123067
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0114384
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt064424
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0634185
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt031698
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt020922
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt012774
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt09835
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt06005
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt081234
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0329137
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0329137
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01044556
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0565998
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0148069
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0135841
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0124219
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt070429
IRS990ScheduleA/Total509Grp/TotalAmt01044556
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0565998
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0148069
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0135841
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0124219
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt070429
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01044556
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01245
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0846
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02091
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt032051
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt032051
IRS990ScheduleD/TotalBookValueLandBuildingsAmt033296
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0116165
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0329137
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0329137
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0329137
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0329137
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0212972
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0116165
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0116165
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONVERT TO ACCRUAL -11,718
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0244021
IRS990/TotalAssetsEOYAmt0463480
IRS990/TotalAssetsGrp/BOYAmt0244021
IRS990/TotalAssetsGrp/EOYAmt0463480
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0205163
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt021750
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046086
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0167680
IRS990/TotalFunctionalExpensesGrp/TotalAmt0235516
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt016860
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt016860
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0244021
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0446620
IRS990/TotalOtherCompensationAmt01339
IRS990/TotalProgramServiceExpensesAmt0167680
IRS990/TotalProgramServiceRevenueAmt031587
IRS990/TotalReportableCompFromOrgAmt052923
IRS990/TotalRevenueGrp/ExclusionAmt0212972
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt031698
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0449833
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0244021
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0463480
IRS990/TravelGrp/ManagementAndGeneralAmt0604
IRS990/TravelGrp/ProgramServicesAmt06856
IRS990/TravelGrp/TotalAmt07460
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0244021
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0446620
IRS990/VotingMembersGoverningBodyCnt014

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.07$1.33$1.46$1.16$0.30
2023Summary only. Only limited summary data is available for this year.$1.06$0.04$1.03$1.09$1.13$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.02$1.07$0.94$0.88$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.03$1.01$0.74$0.68$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.09$0.81$0.63$0.51$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.03$0.69$0.59$0.49$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.04$0.59$0.48$0.39$0.09
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.03$0.49$0.36$0.32$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.46$0.02$0.45$0.45$0.24$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.23$0.18$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.20$0.15$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.14$0.10$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.14$0.08$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.00$0.03$0.08$0.04$0.03