Civic Intelligence

Munoscong Golf Association

990 • Fiscal year 2018 • EIN 38-1787442

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

PO Box 146Pickford, MI 49774-0146

(906) 647-9812

Siviq Scores

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

Liabilities / Assets

90th percentile

0.43x

Higher debt load relative to assets than 90% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

95th percentile

1.09x

Higher debt load relative to revenue than 95% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Net Margin

22nd percentile

-12%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Top Officer Pay

88th percentile

$1,467

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Asset Growth

59th percentile

4.7%

Faster asset growth than 59% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

58th percentile

3.3%

Faster revenue growth than 58% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$454,619

Up $20,508 (+4.7%) from 2017

Net Assets

Down

$259,922

Down $20,654 (-7.4%) from 2017

Liabilities

Up

$194,697

Up $41,162 (+27%) from 2017

Revenue

Up

$178,800

Up $5,784 (+3.3%) from 2017

Expenses

Down

$199,455

Down $2,311 (-1.1%) from 2017

Net Income

Up

-$20,655

Up $8,095 (+28%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $671,113Liabilities 2010: $179,992Net Assets 2010: $491,1212010Assets 2011: $623,036Liabilities 2011: $165,761Net Assets 2011: $457,2752011Assets 2012: $581,221Liabilities 2012: $159,441Net Assets 2012: $421,7802012Assets 2013: $558,796Liabilities 2013: $146,468Net Assets 2013: $412,3282013Assets 2014: $523,989Liabilities 2014: $153,226Net Assets 2014: $370,7632014Assets 2015: $507,392Liabilities 2015: $148,240Net Assets 2015: $359,1522015Assets 2016: $453,278Liabilities 2016: $143,952Net Assets 2016: $309,3262016Assets 2017: $434,111Liabilities 2017: $153,535Net Assets 2017: $280,5762017Assets 2018: $454,619Liabilities 2018: $194,697Net Assets 2018: $259,9222018Assets 2019: $421,541Liabilities 2019: $204,490Net Assets 2019: $217,0512019Assets 2020: $394,067Liabilities 2020: $175,486Net Assets 2020: $218,5812020Assets 2021: $392,229Liabilities 2021: $152,223Net Assets 2021: $240,0062021Assets 2022: $352,905Liabilities 2022: $70,694Net Assets 2022: $282,2112022Assets 2023: $471,081Liabilities 2023: $151,427Net Assets 2023: $319,6542023Assets 2024: $456,173Liabilities 2024: $143,072Net Assets 2024: $313,1012024

Highlighted filing

2018

Assets$454,619
Liabilities$194,697
Net Assets$259,922

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $260,6362010Expenses 2011: $230,7372011Expenses 2012: $253,2842012Revenue 2013: $205,886Expenses 2013: $215,338Net Income 2013: -$9,4522013Revenue 2014: $167,542Expenses 2014: $210,306Net Income 2014: -$42,7642014Revenue 2015: $181,433Expenses 2015: $195,945Net Income 2015: -$14,5122015Revenue 2016: $162,474Expenses 2016: $177,969Net Income 2016: -$15,4952016Revenue 2017: $173,016Expenses 2017: $201,766Net Income 2017: -$28,7502017Revenue 2018: $178,800Expenses 2018: $199,455Net Income 2018: -$20,6552018Revenue 2019: $161,018Expenses 2019: $203,990Net Income 2019: -$42,9722019Revenue 2020: $206,910Expenses 2020: $211,380Net Income 2020: -$4,4702020Revenue 2021: $259,308Expenses 2021: $237,883Net Income 2021: $21,4252021Revenue 2022: $316,493Expenses 2022: $274,288Net Income 2022: $42,2052022Revenue 2023: $330,726Expenses 2023: $293,284Net Income 2023: $37,4422023Revenue 2024: $312,861Expenses 2024: $319,408Net Income 2024: -$6,5472024

Highlighted filing

2018

Revenue$178,800
Expenses$199,455
Net Income-$20,655
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.0
Gross Receipts
$189,602
Mission and Program Overview

Mission

Operation of public golf course to provide facilities for general public to enjoy golf as a recreational activity

Operation of public golf course to provide facilities for the general public to enjoy as a recreational activity

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$405,568$425,454▲ $19,886
Rtn Earn Endowment Incm Other Fnds$253,166$232,512▼ $20,654
Loans From Officers Directors$55,200$63,200▲ $8,000
Cap Stk Tr Prin Current Funds$21,350$21,350→ $0
Other Notes and Loans Receivable, Net$18,560$19,961▲ $1,401
Pd in Cap Srpls Land Bldg Eqp Fund$6,060$6,060→ $0
Cash and Non-Interest-Bearing Accounts$5,053$5,346▲ $293
Inventories for Sale or Use$4,930$3,858▼ $1,072
Total Assets$434,111$454,619▲ $20,508
Liabilities
Mortgage Notes Payable Secured by Investment Property$86,167$118,568▲ $32,401
Accounts Payable and Accrued Expenses$10,042$10,819▲ $777
Other Liabilities$2,126$2,110▼ $16
Total Liabilities$153,535$194,697▲ $41,162
Net Assets / Fund Balance
Total Net Assets Fund Balance$280,576$259,922▼ $20,654
Total Liabilities and Net Assets / Fund Balance$434,111$454,619▲ $20,508

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$256,018$512,964$768,982
Equipment$46,966$482,428$529,394
Buildings$67,833$103,228$171,061
Land$54,637-$54,637
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Galen HarrisonPresidentPT$1,467$1,467

Board Members and Trustees

NameTitle
James QuinnellVice President
Al KantolaDirector
Barry OconnorDirector
Ken WilkieDirector
Vance BarberDirector
Patsy GalerSec Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$162,652
Investment Income
$1,600
Other Revenue
$14,548
Change in Net Assets
$-20,655
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$100,803
Other Expenses$98,652
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$85,905--$85,905
Occupancy$48,161--$48,161
Depreciation Depletion$26,854--$26,854
Payroll Taxes$13,431--$13,431
Insurance$6,527--$6,527
Office Expenses$5,348--$5,348
Interest$5,139--$5,139
Other Expenses$4,183--$4,183
Current Officers, Directors, Trustees, and Key Employees$1,467--$1,467
Fees for Services Accounting$1,000--$1,000
Advertising$61--$61
Total Functional Expenses$199,455$0$0$199,455
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$55,200$63,200▲ $8,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Withholding and Tax$2,110
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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

Part VI 11B

Reviewed 990 at regular meeting of board of directors

Part VI Sec C Line 19

A copy of the 990 is on file and available for public review during regular business hours at the physical location of 141 e 22 mile rd in pickford michigan

Part IX Line 22 and Sch D Part VI Accumulated Depreciation

All depreciation is calculated straight line over the estimated useful life of the asset

Part VI Section A Line 2

Director barber is an employee of a corporation of which director o'connor is ceo

Filing and Contact Details

Filer

Filer Name
Munoscong Golf Association
EIN
38-1787442
Phone
9066479812
Address
PO BOX 146, PICKFORD, MI 49774-0146

Signing Officer

Name
Galen Harrison
Title
President
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Galen Harrison
Formed
1965
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
11
Volunteers
7

Preparer

Firm
Galer Accounting Service Inc
Address
24549 S M 129, PICKFORD, MI 49774
Preparer
Patsy Galer
Phone
9066479301
Supplemental Narrative

Additional Explanations

Part XI Line 9

ROUNDING

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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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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt063200
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0GALEN HARRISON
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt063200
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED 990 AT REGULAR MEETING OF BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 IS ON FILE AND AVAILABLE FOR PUBLIC REVIEW DURING REGULAR BUSINESS HOURS AT THE PHYSICAL LOCATION OF 141 E 22 MILE RD IN PICKFORD MICHIGAN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DEPRECIATION IS CALCULATED STRAIGHT LINE OVER THE ESTIMATED USEFUL LIFE OF THE ASSET
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DIRECTOR BARBER IS AN EMPLOYEE OF A CORPORATION OF WHICH DIRECTOR O'CONNOR IS CEO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI SEC C LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART IX LINE 22 AND SCH D PART VI ACCUMULATED DEPRECIATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI SECTION A LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XI LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0381787442
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0272892330
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0LICENSEDLIQUOR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0MUNOSCONG GOLF CLUB
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt021408
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt020
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0PO BOX 146
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0PICKFORD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd049774
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0true
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0true
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NO TRANSACTIONS EXCEEDED 50000 DOLLARS
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0434111
IRS990/TotalAssetsEOYAmt0454619
IRS990/TotalAssetsGrp/BOYAmt0434111
IRS990/TotalAssetsGrp/EOYAmt0454619
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0199455
IRS990/TotalFunctionalExpensesGrp/TotalAmt0199455
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0153535
IRS990/TotalLiabilitiesEOYAmt0194697
IRS990/TotalLiabilitiesGrp/BOYAmt0153535
IRS990/TotalLiabilitiesGrp/EOYAmt0194697
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0280576
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0259922
IRS990/TotalProgramServiceExpensesAmt0199455
IRS990/TotalProgramServiceRevenueAmt0162652
IRS990/TotalReportableCompFromOrgAmt01467
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0178800
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178800
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0434111
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0454619
IRS990/TransactionWithControlEntInd0true
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 146
IRS990/USAddress/CityNm0PICKFORD
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049774
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GALEN HARRISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MUNOSCONG GOLF ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MUNO
ReturnHeader/Filer/EIN0381787442
ReturnHeader/Filer/PhoneNum09066479812
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 146
ReturnHeader/Filer/USAddress/CityNm0PICKFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0497740146
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0612BEDEF2F89161287154819810DF9A72F2980E6
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09DDC05255540DC61A2A29510E573C0FE7E69A1AC
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03835692019134i000520
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-11-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.112.51.69
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382706457
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GALER ACCOUNTING SERVICE INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt024549 S M 129
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PICKFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049774
ReturnHeader/PreparerPersonGrp/PhoneNum09066479301
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATSY GALER
ReturnHeader/ReturnTs02019-11-14T23:42:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.56$1.43$3.13$3.13$3.19$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.71$1.51$3.20$3.31$2.93$0.37
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.53$0.71$2.82$3.16$2.74$0.42
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.92$1.52$2.40$2.59$2.38$0.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$1.75$2.19$2.07$2.11$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.22$2.04$2.17$1.61$2.04$0.43
2018Detailed filing. Detailed filing data is available for this year.$4.55$1.95$2.60$1.79$1.99$0.21
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.34$1.54$2.81$1.73$2.02$0.29
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.53$1.44$3.09$1.62$1.78$0.15
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.07$1.48$3.59$1.81$1.96$0.15
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.24$1.53$3.71$1.68$2.10$0.43
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.59$1.46$4.12$2.06$2.15$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.81$1.59$4.22$2.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.23$1.66$4.57$2.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.71$1.80$4.91$2.61