Civic Intelligence

Midnight Golf Program

990 • Fiscal year 2020 • EIN 38-3580432

Sep 01, 2019 to Aug 31, 2020 • Filed on Nov 04, 2020

30100 TELEGRAPH RD Room 404Bingham Farms, MI 48025

(248) 792-9438

Siviq Scores

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

Liabilities / Assets

65th percentile

0.23x

Higher debt load relative to assets than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

45th percentile

0.11x

Higher debt load relative to revenue than 45% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

26th percentile

-7.0%

Higher net margin than 26% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

80th percentile

$131,482

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

44th percentile

3.6%

Faster asset growth than 44% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

65th percentile

9.4%

Faster revenue growth than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$937,268

Up $32,623 (+3.6%) from 2019

Net Assets

Down

$725,006

Down $135,157 (-16%) from 2019

Liabilities

Up

$212,262

Up $167,780 (+377%) from 2019

Revenue

Up

$1,938,489

Up $167,346 (+9.4%) from 2019

Expenses

Up

$2,073,646

Up $3,900 (+0.2%) from 2019

Net Income

Up

-$135,157

Up $163,446 (+55%) from 2019

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $327,544Liabilities 2011: $165,204Net Assets 2011: $162,3402011Assets 2012: $326,957Liabilities 2012: $57,740Net Assets 2012: $269,2172012Assets 2013: $221,128Liabilities 2013: $57,177Net Assets 2013: $163,9512013Assets 2014: $288,523Liabilities 2014: $40,177Net Assets 2014: $248,3462014Assets 2015: $218,414Liabilities 2015: $33,220Net Assets 2015: $185,1942015Assets 2016: $448,478Liabilities 2016: $44,226Net Assets 2016: $404,2522016Assets 2017: $941,940Liabilities 2017: $28,564Net Assets 2017: $913,3762017Assets 2018: $1,232,402Liabilities 2018: $73,636Net Assets 2018: $1,158,7662018Assets 2019: $904,645Liabilities 2019: $44,482Net Assets 2019: $860,1632019Assets 2020: $937,268Liabilities 2020: $212,262Net Assets 2020: $725,0062020Assets 2021: $1,956,209Liabilities 2021: $77,626Net Assets 2021: $1,878,5832021Assets 2022: $2,013,254Liabilities 2022: $52,006Net Assets 2022: $1,961,2482022Assets 2023: $3,065,932Liabilities 2023: $1,453,080Net Assets 2023: $1,612,8522023Assets 2024: $8,675,997Liabilities 2024: $7,582,674Net Assets 2024: $1,093,3232024

Highlighted filing

2020

Assets$937,268
Liabilities$212,262
Net Assets$725,006

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $735,290Expenses 2011: $636,429Net Income 2011: $98,8612011Revenue 2012: $704,928Expenses 2012: $721,188Net Income 2012: -$16,2602012Revenue 2013: $659,054Expenses 2013: $764,320Net Income 2013: -$105,2662013Revenue 2014: $1,060,088Expenses 2014: $975,693Net Income 2014: $84,3952014Revenue 2015: $1,077,396Expenses 2015: $1,140,548Net Income 2015: -$63,1522015Revenue 2016: $1,652,480Expenses 2016: $1,433,422Net Income 2016: $219,0582016Revenue 2017: $2,030,406Expenses 2017: $1,521,282Net Income 2017: $509,1242017Revenue 2018: $2,192,243Expenses 2018: $1,946,853Net Income 2018: $245,3902018Revenue 2019: $1,771,143Expenses 2019: $2,069,746Net Income 2019: -$298,6032019Revenue 2020: $1,938,489Expenses 2020: $2,073,646Net Income 2020: -$135,1572020Revenue 2021: $2,640,628Expenses 2021: $1,487,051Net Income 2021: $1,153,5772021Revenue 2022: $2,390,329Expenses 2022: $2,307,664Net Income 2022: $82,6652022Revenue 2023: $2,279,958Expenses 2023: $2,628,354Net Income 2023: -$348,3962023Revenue 2024: $2,244,721Expenses 2024: $2,764,250Net Income 2024: -$519,5292024

Highlighted filing

2020

Revenue$1,938,489
Expenses$2,073,646
Net Income-$135,157
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Nov 4, 2020
Return Version
2019v5.1
Gross Receipts
$2,076,123
Mission and Program Overview

Mission

THE MIDNIGHT GOLF PROGRAM equips youth with the information and skills necessary to access and matriculate through post secondary education along with the lifeskills to succeed in a professional work place.

To improve under-served young adults personal development, educational preparedness and appreciation of the game of golf

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$866,754$917,352▲ $50,598
Land, Buildings, and Equipment, Net$17,507$13,529▼ $3,978
Prepaid Expenses and Deferred Charges$20,384$3,387▼ $16,997
Savings and Temporary Cash Investments-$3,000-
Total Assets$904,645$937,268▲ $32,623
Liabilities
Unsecured Notes Loans Payable-$113,000-
Accounts Payable and Accrued Expenses$44,482$99,262▲ $54,780
Total Liabilities$44,482$212,262▲ $167,780
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$656,823$484,026▼ $172,797
Net Assets With Donor Restrictions$203,340$240,980▲ $37,640
Total Net Assets Fund Balance$860,163$725,006▼ $135,157
Total Liabilities and Net Assets / Fund Balance$904,645$937,268▲ $32,623

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,529$29,943$43,472
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Renee FlukerFounder/presidentFT$131,482$131,482
David GamlinVice PresidentFT$121,500$121,500
Revenue and Support

Revenue Composition

Contributions and Grants
$1,539,634
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$398,855
All Other Contributions
$1,539,634
Change in Net Assets
$-135,157
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,281,388
Salaries, Compensation, and Employee Benefits$792,258
Total Fundraising Expense$365,465
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$809,053$109,087$221,323$1,139,463
Other Salaries and Wages$475,145-$64,130$539,275
Current Officers, Directors, Trustees, and Key Employees-$172,971$80,012$252,983
Occupancy$30,800$35,600-$66,400
Office Expenses-$36,837-$36,837
Insurance-$19,986-$19,986
Fees for Services Accounting$5,928$5,000-$10,928
Depreciation Depletion-$3,978-$3,978
Conferences and Meetings-$3,796-$3,796
Total Functional Expenses$1,320,926$387,255$365,465$2,073,646
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$536,489
Fundraising Direct Expenses$137,634
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Ford/basf Outing$104,001$104,001$2,025$101,976
Jordan Invitational$122,579$81,629-$81,629
Total Events$577,439$536,489$137,634$398,855
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line LINE 11B

Board members reveiw and approve form 990 before submission

Form 990, Part VI, Section B, Line LINE 15A

Discussed with outside advisor

Form 990, Part VI, Section B, Line LINE 15B

Discussed with outside advisor

Filing and Contact Details

Filer

Filer Name
Midnight Golf Program
EIN
38-3580432
Phone
2487929438
Address
30100 TELEGRAPH RD Room 404, BINGHAM FARMS, MI 48025

Signing Officer

Name
Renee Fluker
Title
President
Signed
2020-11-04
Discuss with paid preparer
No

Organization Details

Formed
2001
Legal Domicile
Mi
Voting Board Members
18
Independent Board Members
18
Employees
10
Volunteers
10

Preparer

Firm
Sherri C Carter & Company Pllc
Address
19401-11 W MCNICHOLS RD, DETROIT, MI 48219
Preparer
Sherri C Carter
Phone
3135354966
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Section SOFE, Line 24E

SEE ATTACHED

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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MIDNIGHT GOLF PROGRAM EQUIPS YOUTH WITH THE INFORMATION AND SKILLS NECESSARY TO ACCESS AND MATRICULATE THROUGH POST SECONDARY EDUCATION ALONG WITH THE LIFE SKILLS TO SUCCEDD IN A PROFESSIONAL WORK PLACE..
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09540575
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043472
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0137634
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt079701
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IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0129968
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FORD/BASF OUTING

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.68$7.58$1.09$2.24$2.76$0.52
2023Detailed filing. Detailed filing data is available for this year.$3.07$1.45$1.61$2.28$2.63$0.35
2022Detailed filing. Detailed filing data is available for this year.$2.01$0.05$1.96$2.39$2.31$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.96$0.08$1.88$2.64$1.49$1.15
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.21$0.73$1.94$2.07$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.90$0.04$0.86$1.77$2.07$0.30
2018Detailed filing. Detailed filing data is available for this year.$1.23$0.07$1.16$2.19$1.95$0.25
2017Summary only. Only limited summary data is available for this year.$0.94$0.03$0.91$2.03$1.52$0.51
2016Detailed filing. Detailed filing data is available for this year.$0.45$0.04$0.40$1.65$1.43$0.22
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.03$0.19$1.08$1.14$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.29$0.04$0.25$1.06$0.98$0.08
2013Summary only. Only limited summary data is available for this year.$0.22$0.06$0.16$0.66$0.76$0.11
2012Summary only. Only limited summary data is available for this year.$0.33$0.06$0.27$0.70$0.72$0.02
2011Summary only. Only limited summary data is available for this year.$0.33$0.17$0.16$0.74$0.64$0.10