Civic Intelligence

Munoscong Golf Association

990 • Fiscal year 2019 • EIN 38-1787442

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 15, 2020

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

91st percentile

0.49x

Higher debt load relative to assets than 91% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

96th percentile

1.27x

Higher debt load relative to revenue than 96% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Net Margin

13th percentile

-27%

Higher net margin than 13% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Top Officer Pay

88th percentile

$1,470

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Asset Growth

30th percentile

-7.3%

Faster asset growth than 30% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

31st percentile

-9.9%

Faster revenue growth than 31% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$421,541

Down $33,078 (-7.3%) from 2018

Net Assets

Down

$217,051

Down $42,871 (-16%) from 2018

Liabilities

Up

$204,490

Up $9,793 (+5.0%) from 2018

Revenue

Down

$161,018

Down $17,782 (-9.9%) from 2018

Expenses

Up

$203,990

Up $4,535 (+2.3%) from 2018

Net Income

Down

-$42,972

Down $22,317 (-108%) from 2018

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

2019

Assets$421,541
Liabilities$204,490
Net Assets$217,051

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

2019

Revenue$161,018
Expenses$203,990
Net Income-$42,972
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 15, 2020
Return Version
2019v5.0
Gross Receipts
$174,425
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$425,454$397,502▼ $27,952
Rtn Earn Endowment Incm Other Fnds$232,512$189,541▼ $42,971
Loans From Officers Directors$63,200$83,700▲ $20,500
Cap Stk Tr Prin Current Funds$21,350$21,450▲ $100
Other Notes and Loans Receivable, Net$19,961$18,961▼ $1,000
Pd in Cap Srpls Land Bldg Eqp Fund$6,060$6,060→ $0
Cash and Non-Interest-Bearing Accounts$5,346$2,561▼ $2,785
Inventories for Sale or Use$3,858$2,517▼ $1,341
Total Assets$454,619$421,541▼ $33,078
Liabilities
Mortgage Notes Payable Secured by Investment Property$118,568$108,700▼ $9,868
Accounts Payable and Accrued Expenses$10,819$9,852▼ $967
Other Liabilities$2,110$2,238▲ $128
Total Liabilities$194,697$204,490▲ $9,793
Net Assets / Fund Balance
Total Net Assets Fund Balance$259,922$217,051▼ $42,871
Total Liabilities and Net Assets / Fund Balance$454,619$421,541▼ $33,078

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$237,483$531,499$768,982
Equipment$41,269$488,125$529,394
Buildings$64,113$106,948$171,061
Land$54,637-$54,637
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Galen HarrisonPresidentPT$1,470$1,470

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$154,338
Investment Income
$0
Other Revenue
$6,680
Change in Net Assets
$-42,972
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$110,121
Other Expenses$93,869
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,226--$94,226
Occupancy$41,818--$41,818
Depreciation Depletion$27,952--$27,952
Payroll Taxes$14,425--$14,425
Insurance$8,210--$8,210
Interest$5,702--$5,702
Office Expenses$3,307--$3,307
Other Expenses$2,190--$2,190
Current Officers, Directors, Trustees, and Key Employees$1,470--$1,470
Total Functional Expenses$203,990$0$0$203,990
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$63,200$83,700▲ $20,500
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Withholding and Tax$2,238
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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

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 or by requesting it from the president of the organization

Part VI Sec 1 Line 9

All officers and directors can be contacted thru barry oconnor vice president po box 118 pickford mi 49774

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

Diretor barber is an employee of a corporation of which vice president oconnor 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
2020-11-15
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
12
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 IV 11B

Reviewed at regular meeting of board of directors

Raw XML Appendix387 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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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0GALEN HARRISON
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt083700
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED 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 OR BY REQUESTING IT FROM THE PRESIDENT OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL OFFICERS AND DIRECTORS CAN BE CONTACTED THRU BARRY OCONNOR VICE PRESIDENT PO BOX 118 PICKFORD MI 49774
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DEPRECIATION IS CALCULATED STRAIGHT LINE OVER THE ESTIMATED USEFUL LIFE OF THE ASSET
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIRETOR BARBER IS AN EMPLOYEE OF A CORPORATION OF WHICH VICE PRESIDENT OCONNOR IS CEO
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI SEC C LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI SEC 1 LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART IX LINE 22 AND SCH D PART VI ACCUMULATED DEPRECIATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI SECTION A LINE 2
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 SAL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0MUNOSCONG GOLF CLUB
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt020204
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0-200
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0PO BOX 146
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0PICKFORD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd0497740146
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/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0454619
IRS990/TotalAssetsEOYAmt0421541
IRS990/TotalAssetsGrp/BOYAmt0454619
IRS990/TotalAssetsGrp/EOYAmt0421541
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0203990
IRS990/TotalFunctionalExpensesGrp/TotalAmt0203990
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0194697
IRS990/TotalLiabilitiesEOYAmt0204490
IRS990/TotalLiabilitiesGrp/BOYAmt0194697
IRS990/TotalLiabilitiesGrp/EOYAmt0204490
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0259922
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0217051
IRS990/TotalProgramServiceExpensesAmt0203990
IRS990/TotalProgramServiceRevenueAmt0154338
IRS990/TotalReportableCompFromOrgAmt01470
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0161018
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0161018
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0454619
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0421541
IRS990/TransactionWithControlEntInd0true
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 146
IRS990/USAddress/CityNm0PICKFORD
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049774
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GALEN HARRISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-15
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/FederalOriginalSubmissionId03835692020135j000453
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/PreparationDt02020-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATSY GALER
ReturnHeader/ReturnTs02020-11-15T11:16:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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
2019Detailed filing. Detailed filing data is available for this year.$4.22$2.04$2.17$1.61$2.04$0.43
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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