Civic Intelligence

Michigan Golf Course Owners Assoc

990 • Fiscal year 2015 • EIN 38-2501212

Jan 01, 2015 to Dec 31, 2015 • Filed on Mar 01, 2016

603 South Washington Avenue No 301Lansing, MI 48933

(517) 482-4312

Siviq Scores

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

Liabilities / Assets

98th percentile

1.56x

Higher debt load relative to assets than 98% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

86th percentile

0.22x

Higher debt load relative to revenue than 86% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Net Margin

33rd percentile

-3.0%

Higher net margin than 33% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Top Officer Pay

91st percentile

$67,105

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 24.0% of source-year revenue.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Asset Growth

8th percentile

-37%

Faster asset growth than 8% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

39th percentile

-3.5%

Faster revenue growth than 39% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$39,818

Down $23,775 (-37%) from 2014

Net Assets

Down

-$22,340

Down $8,373 (-60%) from 2014

Liabilities

Down

$62,158

Down $15,402 (-20%) from 2014

Revenue

Down

$279,875

Down $10,234 (-3.5%) from 2014

Expenses

Down

$288,248

Down $16,109 (-5.3%) from 2014

Net Income

Up

-$8,373

Up $5,875 (+41%) from 2014

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2010: $92,290Liabilities 2010: $62,865Net Assets 2010: $29,4252010Assets 2012: $94,052Liabilities 2012: $68,151Net Assets 2012: $25,9012012Assets 2013: $67,755Liabilities 2013: $67,474Net Assets 2013: $2812013Assets 2014: $63,593Liabilities 2014: $77,560Net Assets 2014: -$13,9672014Assets 2015: $39,818Liabilities 2015: $62,158Net Assets 2015: -$22,3402015Assets 2016: $28,735Liabilities 2016: $35,959Net Assets 2016: -$7,2242016Assets 2017: $30,595Liabilities 2017: $28,810Net Assets 2017: $1,7852017Assets 2018: $61,689Liabilities 2018: $58,832Net Assets 2018: $2,8572018Assets 2019: $56,679Liabilities 2019: $46,504Net Assets 2019: $10,1752019Assets 2020: $54,104Liabilities 2020: $30,530Net Assets 2020: $23,5742020Assets 2021: $140,426Liabilities 2021: $47,004Net Assets 2021: $93,4222021Assets 2022: $178,571Liabilities 2022: $58,491Net Assets 2022: $120,0802022Assets 2023: $187,045Liabilities 2023: $64,193Net Assets 2023: $122,8522023Assets 2024: $181,390Liabilities 2024: $34,402Net Assets 2024: $146,9882024

Highlighted filing

2015

Assets$39,818
Liabilities$62,158
Net Assets-$22,340

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $325,2992010Revenue 2012: $289,507Expenses 2012: $282,927Net Income 2012: $6,5802012Revenue 2013: $279,592Expenses 2013: $305,212Net Income 2013: -$25,6202013Revenue 2014: $290,109Expenses 2014: $304,357Net Income 2014: -$14,2482014Revenue 2015: $279,875Expenses 2015: $288,248Net Income 2015: -$8,3732015Revenue 2016: $279,740Expenses 2016: $264,624Net Income 2016: $15,1162016Revenue 2017: $283,004Expenses 2017: $273,995Net Income 2017: $9,0092017Revenue 2018: $273,494Expenses 2018: $272,422Net Income 2018: $1,0722018Revenue 2019: $282,283Expenses 2019: $274,965Net Income 2019: $7,3182019Revenue 2020: $233,938Expenses 2020: $220,539Net Income 2020: $13,3992020Revenue 2021: $322,045Expenses 2021: $252,197Net Income 2021: $69,8482021Revenue 2022: $310,959Expenses 2022: $284,301Net Income 2022: $26,6582022Revenue 2023: $343,573Expenses 2023: $340,801Net Income 2023: $2,7722023Revenue 2024: $398,150Expenses 2024: $374,014Net Income 2024: $24,1362024

Highlighted filing

2015

Revenue$279,875
Expenses$288,248
Net Income-$8,373
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 1, 2016
Return Version
2015v2.1
Gross Receipts
$279,875
Mission and Program Overview

Mission

To promote and preserve the best interest of the michigan golf industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$44,160$29,608▼ $14,552
Accounts Receivable$15,858$8,555▼ $7,303
Land, Buildings, and Equipment, Net$2,733$1,562▼ $1,171
Prepaid Expenses and Deferred Charges$842$93▼ $749
Total Assets$63,593$39,818▼ $23,775
Liabilities
Deferred Revenue$35,130$34,656▼ $474
Accounts Payable and Accrued Expenses$42,430$27,502▼ $14,928
Total Liabilities$77,560$62,158▼ $15,402
Net Assets / Fund Balance
Unrestricted Net Assets$-13,967$-22,340▼ $8,373
Total Net Assets Fund Balance$-13,967$-22,340▼ $8,373
Total Liabilities and Net Assets / Fund Balance$63,593$39,818▼ $23,775

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,562$15,388$16,950
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathleen MooreExecutive DirectorFT$65,150$1,955$67,105

Board Members and Trustees

NameTitle
Tom SchwarkPast President
Jeff Hoag SrPresident
Bill FountainVice President
Bernie FriedrichDirector
Carolyn OlsonDirector
Ed ClarkDirector
Frank GuastellaDirector
Fred MawsonDirector
Gilda JohnsonDirector
Jim DewlingDirector
Jon ScottDirector
Kathy AznavorianDirector
Larry MooreDirector
Steve RameyDirector
Susie VanderburgDirector
Toni JoersDirector
Bob KoutnikTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$156,512
Investment Income
$228
Other Revenue
$123,135
Change in Net Assets
$-8,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$185,170
Salaries, Compensation, and Employee Benefits$103,078
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$67,105
Office Expenses---$42,585
Conferences and Meetings---$36,618
Other Salaries and Wages---$28,393
Fees for Services Lobbying---$16,500
Occupancy---$12,600
Fees for Services Other---$9,104
Payroll Taxes---$7,580
Other Expenses---$6,148
Information Technology---$3,429
Insurance---$2,955
Fees for Services Management---$2,750
Travel---$1,852
All Other Expenses---$1,189
Depreciation Depletion---$1,171
Total Functional Expenses$0$0$0$288,248
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$31,944
Current Year Nondeductible Lobbying and Political Cost$16,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization's membership classes include active members, corporate members and life members.

Form 990, Part VI, Section A, Line 7A

Each active member shall be entitled to one (1) vote. Corporate members who are not on the board of directors shall not be entitled to vote. Life members shall not be entitled to vote. All elections shall be, and all questions decided, by a majority vote of the active members present.

Form 990, Part VI, Section A, Line 7B

Each active member shall be entitled to one (1) vote. Corporate members who are not on the board of directors shall not be entitled to vote. Life members shall not be entitled to vote. All elections shall be, and all questions decided, by a majority vote of the active members present.

Form 990, Part VI, Section B, Line 11

The 990 is received by the organization's executive director who reviews the return for accuracy. Upon the executive director's approval, the 990 is made available to the board of directors in electronic format. After any concerns presented by the board are addressed, the executive director signs and files the return.

Form 990, Part VI, Section B, Line 12C

If a conflict of interest exists for a member or member of the board of directors, written notice must be delivered to all other directors or oral notice is given at a duly convened meeting of the board of directors. In the case of officers or members of the management staff, written or oral notice is delivered to the chief executive officer of the company or his designee, and the chief executive officer shall convey any such disclosures made to any decision-making bodies as appropriate in order to address such potential conflict of interest.

Form 990, Part VI, Section B, Line 15

The board of directors compares the executive director's salary to like-sized associations in the lansing market and with the aid of the msae compensation study. They then set the salary in accordance to what the budget would bear. The same is true for the other permanent staff position, associate director.

Form 990, Part VI, Section C, Line 19

All information is available upon request.

Filing and Contact Details

Filer

Filer Name
MICHIGAN GOLF COURSE OWNER'S ASSOCIATION
EIN
38-2501212
Phone
5174824312
Address
603 SOUTH WASHINGTON AVENUE NO 301, LANSING, MI 48933

Signing Officer

Name
Kathleen M Moore
Title
Executive Director
Phone
5174824312
Signed
2016-03-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen M Moore
Formed
1978
Legal Domicile
Mi
Voting Board Members
17
Independent Board Members
17
Employees
2
Volunteers
34

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Bruce J Dunn CPA
Phone
5173237500
Raw XML AppendixShowing 400 of 419 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt042430
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt027502
IRS990/AccountsReceivableGrp/BOYAmt015858
IRS990/AccountsReceivableGrp/EOYAmt08555
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROMOTE AND PRESERVE THE BEST INTEREST OF THE MICHIGAN GOLF INDUSTRY.
IRS990/AllOtherExpensesGrp/TotalAmt01189
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0KATE MOORE
IRS990/BooksInCareOfDetail/PhoneNum05174824312
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0603 SOUTH WASHINGTON AVE SUITE 301
IRS990/BooksInCareOfDetail/USAddress/CityNm0LANSING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048933
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt067105
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/TotalAmt036618
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0228
IRS990/CYOtherExpensesAmt0185170
IRS990/CYOtherRevenueAmt0123135
IRS990/CYProgramServiceRevenueAmt0156512
IRS990/CYRevenuesLessExpensesAmt0-8373
IRS990/CYSalariesCompEmpBnftPaidAmt0103078
IRS990/CYTotalExpensesAmt0288248
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0279875
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt035130
IRS990/DeferredRevenueGrp/EOYAmt034656
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt01171
IRS990/Desc0BENEFITED APPROXIMATELY 237 MEMBERS THROUGH DISTRIBUTION OF INFORMATION AND IDEAS FOR THE PROMOTION OF THE MICHIGAN GOLF COURSE INDUSTRY
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesLobbyingGrp/TotalAmt016500
IRS990/FeesForServicesManagementGrp/TotalAmt02750
IRS990/FeesForServicesOtherGrp/TotalAmt09104
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt151.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt161.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt171955
IRS990/Form990PartVIISectionAGrp/PersonNm0BERNIE FRIEDRICH
IRS990/Form990PartVIISectionAGrp/PersonNm1JIM DEWLING
IRS990/Form990PartVIISectionAGrp/PersonNm2FRED MAWSON
IRS990/Form990PartVIISectionAGrp/PersonNm3STEVE RAMEY
IRS990/Form990PartVIISectionAGrp/PersonNm4FRANK GUASTELLA
IRS990/Form990PartVIISectionAGrp/PersonNm5TONI JOERS
IRS990/Form990PartVIISectionAGrp/PersonNm6KATHY AZNAVORIAN
IRS990/Form990PartVIISectionAGrp/PersonNm7GILDA JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm8CAROLYN OLSON
IRS990/Form990PartVIISectionAGrp/PersonNm9LARRY MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm10SUSIE VANDERBURG
IRS990/Form990PartVIISectionAGrp/PersonNm11ED CLARK
IRS990/Form990PartVIISectionAGrp/PersonNm12JON SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm13JEFF HOAG SR
IRS990/Form990PartVIISectionAGrp/PersonNm14TOM SCHWARK
IRS990/Form990PartVIISectionAGrp/PersonNm15BILL FOUNTAIN
IRS990/Form990PartVIISectionAGrp/PersonNm16BOB KOUTNIK
IRS990/Form990PartVIISectionAGrp/PersonNm17KATHLEEN MOORE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1765150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01978
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0279875
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt03429
IRS990/InsuranceGrp/TotalAmt02955
IRS990/InvestmentIncomeGrp/ExclusionAmt0228
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0228
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt015388
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02733
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01562
IRS990/LandBldgEquipCostOrOtherBssAmt016950
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE AND PRESERVE THE BEST INTEREST OF THE MICHIGAN GOLF INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-13967
IRS990/NetAssetsOrFundBalancesEOYAmt0-22340
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt012600
IRS990/OfficeExpensesGrp/TotalAmt042585
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PASSBOOK EXPENSE
IRS990/OtherExpensesGrp/Desc1LEAGUE CHAMPIONSHIP
IRS990/OtherExpensesGrp/Desc2GOLF OUTING EXPENSE
IRS990/OtherExpensesGrp/Desc3LEGISLATIVE EXPENSES
IRS990/OtherExpensesGrp/TotalAmt023420
IRS990/OtherExpensesGrp/TotalAmt114403
IRS990/OtherExpensesGrp/TotalAmt210446
IRS990/OtherExpensesGrp/TotalAmt36148
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1541800
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0PASSBOOK INCOME
IRS990/OtherRevenueMiscGrp/Desc1NEWSLETTER
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt079110
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt115100
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt079110
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt128925
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt215100
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt028925
IRS990/OtherRevenueTotalAmt0123135
IRS990/OtherSalariesAndWagesGrp/TotalAmt028393
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt07580
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0842
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt093
IRS990/PrincipalOfficerNm0KATHLEEN M MOORE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/BusinessCd2713910
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1REGIONAL/ANNUAL MEETIN
IRS990/ProgramServiceRevenueGrp/Desc2GOLF OUTING FUNDRAISER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt065450
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt146788
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt244274
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt065450
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt146788
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt244274
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0193
IRS990/PYOtherExpensesAmt0199743
IRS990/PYOtherRevenueAmt0136575
IRS990/PYProgramServiceRevenueAmt0153341
IRS990/PYRevenuesLessExpensesAmt0-14248
IRS990/PYSalariesCompEmpBnftPaidAmt0104614
IRS990/PYTotalExpensesAmt0304357
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0290109
IRS990/ReconcilationRevenueExpnssAmt0-8373
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt044160
IRS990/SavingsAndTempCashInvstGrp/EOYAmt029608
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt018848
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/CarriedOverAmt013096
IRS990ScheduleC/DuesAssessmentsAmt065450
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt015444
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt016500
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt031944
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01562
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015388
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016950
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01562
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MEMBERSHIP CLASSES INCLUDE ACTIVE MEMBERS, CORPORATE MEMBERS AND LIFE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH ACTIVE MEMBER SHALL BE ENTITLED TO ONE (1) VOTE. CORPORATE MEMBERS WHO ARE NOT ON THE BOARD OF DIRECTORS SHALL NOT BE ENTITLED TO VOTE. LIFE MEMBERS SHALL NOT BE ENTITLED TO VOTE. ALL ELECTIONS SHALL BE, AND ALL QUESTIONS DECIDED, BY A MAJORITY VOTE OF THE ACTIVE MEMBERS PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH ACTIVE MEMBER SHALL BE ENTITLED TO ONE (1) VOTE. CORPORATE MEMBERS WHO ARE NOT ON THE BOARD OF DIRECTORS SHALL NOT BE ENTITLED TO VOTE. LIFE MEMBERS SHALL NOT BE ENTITLED TO VOTE. ALL ELECTIONS SHALL BE, AND ALL QUESTIONS DECIDED, BY A MAJORITY VOTE OF THE ACTIVE MEMBERS PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS RECEIVED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR WHO REVIEWS THE RETURN FOR ACCURACY. UPON THE EXECUTIVE DIRECTOR'S APPROVAL, THE 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS IN ELECTRONIC FORMAT. AFTER ANY CONCERNS PRESENTED BY THE BOARD ARE ADDRESSED, THE EXECUTIVE DIRECTOR SIGNS AND FILES THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IF A CONFLICT OF INTEREST EXISTS FOR A MEMBER OR MEMBER OF THE BOARD OF DIRECTORS, WRITTEN NOTICE MUST BE DELIVERED TO ALL OTHER DIRECTORS OR ORAL NOTICE IS GIVEN AT A DULY CONVENED MEETING OF THE BOARD OF DIRECTORS. IN THE CASE OF OFFICERS OR MEMBERS OF THE MANAGEMENT STAFF, WRITTEN OR ORAL NOTICE IS DELIVERED TO THE CHIEF EXECUTIVE OFFICER OF THE COMPANY OR HIS DESIGNEE, AND THE CHIEF EXECUTIVE OFFICER SHALL CONVEY ANY SUCH DISCLOSURES MADE TO ANY DECISION-MAKING BODIES AS APPROPRIATE IN ORDER TO ADDRESS SUCH POTENTIAL CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS COMPARES THE EXECUTIVE DIRECTOR'S SALARY TO LIKE-SIZED ASSOCIATIONS IN THE LANSING MARKET AND WITH THE AID OF THE MSAE COMPENSATION STUDY. THEY THEN SET THE SALARY IN ACCORDANCE TO WHAT THE BUDGET WOULD BEAR. THE SAME IS TRUE FOR THE OTHER PERMANENT STAFF POSITION, ASSOCIATE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt063593
IRS990/TotalAssetsEOYAmt039818
IRS990/TotalAssetsGrp/BOYAmt063593
IRS990/TotalAssetsGrp/EOYAmt039818
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0288248
IRS990/TotalGrossUBIAmt028925
IRS990/TotalLiabilitiesBOYAmt077560
IRS990/TotalLiabilitiesEOYAmt062158
IRS990/TotalLiabilitiesGrp/BOYAmt077560
IRS990/TotalLiabilitiesGrp/EOYAmt062158
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-13967
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-22340
IRS990/TotalOtherCompensationAmt01955
IRS990/TotalProgramServiceRevenueAmt0156512
IRS990/TotalReportableCompFromOrgAmt065150
IRS990/TotalRevenueGrp/ExclusionAmt0228
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0250722
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0279875
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt028925
IRS990/TotalVolunteersCnt034
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt063593
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt039818
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01852
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-13967
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-22340
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0603 SOUTH WASHINGTON AVENUE NO 301
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048933
IRS990/VotingMembersGoverningBodyCnt017
IRS990/VotingMembersIndependentCnt017
IRS990/WebsiteAddressTxt0WWW.MGCOA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHLEEN M MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05174824312
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN GOLF COURSE OWNER'S ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MICH

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.$1.81$0.34$1.47$3.98$3.74$0.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.64$1.23$3.44$3.41$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.58$1.20$3.11$2.84$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.47$0.93$3.22$2.52$0.70
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.54$0.31$0.24$2.34$2.21$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.47$0.10$2.82$2.75$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.59$0.03$2.73$2.72$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.29$0.02$2.83$2.74$0.09
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.36$0.07$2.80$2.65$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.62$0.22$2.80$2.88$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.78$0.14$2.90$3.04$0.14
2013Detailed filing. Detailed filing data is available for this year.$0.68$0.67$0.00$2.80$3.05$0.26
2012Summary only. Only limited summary data is available for this year.$0.94$0.68$0.26$2.90$2.83$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.63$0.29$3.25