Civic Intelligence

Michigan Golf Course Superintendents Association

EIN 38-6091566 • 501(c)6 • Rockford, MI

Profile

Provide leadership for golf

316 Glencarin Drive NERockford, MI 49341

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

29th percentile

0.00x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.00x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

57th percentile

6.0%

Higher net margin than 57% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

67th percentile

10%

Faster asset growth than 67% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

8.0%

Faster revenue growth than 57% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$284,780

Up $26,363 (+10%) from 2023

Liabilities

Down

$512

Down $122 (-19%) from 2023

Net Assets

Up

$284,268

Up $26,485 (+10%) from 2023

Operations
Liabilities / Revenue28th percentileNet Margin57th percentile

Revenue

Up

$439,202

Up $32,664 (+8.0%) from 2023

Expenses

Up

$412,717

Up $33,566 (+8.9%) from 2023

Net Income

Down

$26,485

Down $902 (-3.3%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $91,708Liabilities 2010: $5,573Net Assets 2010: $86,1352010Assets 2011: $104,195Net Assets 2011: $104,1952011Assets 2012: $82,814Liabilities 2012: $0Net Assets 2012: $82,8142012Assets 2013: $99,193Liabilities 2013: $10,000Net Assets 2013: $89,1932013Assets 2014: $133,852Liabilities 2014: $10,388Net Assets 2014: $123,4642014Assets 2015: $98,585Liabilities 2015: $0Net Assets 2015: $98,5852015Assets 2016: $121,289Liabilities 2016: $0Net Assets 2016: $121,2892016Assets 2017: $106,810Liabilities 2017: $3,146Net Assets 2017: $103,6642017Assets 2018: $137,558Liabilities 2018: $29Net Assets 2018: $137,5292018Assets 2019: $146,681Liabilities 2019: $0Net Assets 2019: $146,6812019Assets 2020: $176,149Liabilities 2020: $425Net Assets 2020: $175,7242020Assets 2021: $231,045Liabilities 2021: $0Net Assets 2021: $231,0452021Assets 2022: $230,396Liabilities 2022: $0Net Assets 2022: $230,3962022Assets 2023: $258,417Liabilities 2023: $634Net Assets 2023: $257,7832023Assets 2024: $284,780Liabilities 2024: $512Net Assets 2024: $284,2682024

Highlighted filing

2024

Assets$284,780
Liabilities$512
Net Assets$284,268
Open 2024 Filing

Operations Trend

Revenue Growth57th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $165,376Expenses 2010: $75,129Net Income 2010: $90,2472010Revenue 2011: $162,884Expenses 2011: $139,858Net Income 2011: $23,0262011Expenses 2012: $202,8702012Revenue 2013: $192,061Expenses 2013: $185,682Net Income 2013: $6,3792013Revenue 2014: $240,149Expenses 2014: $205,878Net Income 2014: $34,2712014Revenue 2015: $261,732Expenses 2015: $232,026Net Income 2015: $29,7062015Revenue 2016: $209,816Expenses 2016: $199,789Net Income 2016: $10,0272016Revenue 2017: $231,130Expenses 2017: $236,163Net Income 2017: -$5,0332017Revenue 2018: $255,110Expenses 2018: $221,245Net Income 2018: $33,8652018Revenue 2019: $257,226Expenses 2019: $252,149Net Income 2019: $5,0772019Revenue 2020: $269,171Expenses 2020: $242,699Net Income 2020: $26,4722020Revenue 2021: $284,112Expenses 2021: $243,994Net Income 2021: $40,1182021Revenue 2022: $294,898Expenses 2022: $296,645Net Income 2022: -$1,7472022Revenue 2023: $406,538Expenses 2023: $379,151Net Income 2023: $27,3872023Revenue 2024: $439,202Expenses 2024: $412,717Net Income 2024: $26,4852024

Highlighted filing

2024

Revenue$439,202
Expenses$412,717
Net Income$26,485
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$284,780
Liabilities
$512
Net assets
$284,268
Revenue
$439,202
Expenses
$412,717
Net income
$26,485
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.85$0.01$2.84$4.39$4.13$0.26
2023Detailed filing. Detailed filing data is available for this year.$2.58$0.01$2.58$4.07$3.79$0.27
2022Detailed filing. Detailed filing data is available for this year.$2.30$0.00$2.30$2.95$2.97$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.31$0.00$2.31$2.84$2.44$0.40
2020Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$2.69$2.43$0.26
2019Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$2.57$2.52$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$2.55$2.21$0.34
2017Detailed filing. Detailed filing data is available for this year.$1.07$0.03$1.04$2.31$2.36$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$2.10$2.00$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$2.62$2.32$0.30
2014Detailed filing. Detailed filing data is available for this year.$1.34$0.10$1.23$2.40$2.06$0.34
2013Detailed filing. Detailed filing data is available for this year.$0.99$0.10$0.89$1.92$1.86$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.00$0.83$2.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$1.04$1.63$1.40$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.06$0.86$1.65$0.75$0.90
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 15, 2025
Return Version
2024v5.0
Gross Receipts
$537,447
Mission and Program Overview

Mission

To provide leadership for golf course superintendents and other golf industry partners on the economic, environmental, and recreational vitality of golf in michigan.

To provide value to our members through programs and services that enhance and promote our profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$143,394$143,394→ $0
Cash and Non-Interest-Bearing Accounts$98,359$70,796▼ $27,563
Accounts Receivable$9,074$68,664▲ $59,590
Inventories for Sale or Use$3,738--
Intangible Assets$3,852$1,926▼ $1,926
Total Assets$258,417$284,780▲ $26,363
Liabilities
Other Liabilities$634$512▼ $122
Total Liabilities$634$512▼ $122
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$257,783$284,268▲ $26,485
Total Net Assets Fund Balance$257,783$284,268▲ $26,485
Total Liabilities and Net Assets / Fund Balance$258,417$284,780▲ $26,363
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Adam IkamasExecutive DiPT$145,860$145,860

Board Members and Trustees

NameTitle
Gene DavisPresident
Allen SavilleBoard Member
Andrew PaxtonTrustee/dire
Ian DanielsTrustee/dire
Jared MilnerTrustee/dire
Jordan CaplanTrustee/dire
Ross MillerTrustee/dire
Seth BrittonTrustee/dire
Timothy MattyTrustee/dire
William Connolly IiiTrustee/dire
Mitchell HuntManager
Jesse ShaverPast Preside
Craig MckinleySecretary/tr
Scott PulaskiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$92,550
Program Service Revenue
$326,665
Investment Income
$0
Other Revenue
$19,987
All Other Contributions
$25,010
Change in Net Assets
$26,485
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$412,717
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$145,860
Office Expenses---$37,145
Conferences and Meetings---$28,087
Other Expenses---$23,049
Fees for Services Accounting---$5,873
Information Technology---$4,182
All Other Expenses---$2,830
Advertising---$2,704
Depreciation Depletion---$1,926
Insurance---$943
Travel---$525
Fees for Services Other---$171
Total Functional Expenses$0$0$0$412,717
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$108,505
Fundraising Direct Expenses$98,245
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wee One Foundat$51,760$51,760$42,358$9,402
Northern Fundra$25,325$25,325$28,350$-3,025
Total Events$108,505$108,505$98,245$10,260
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$512
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
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, Page 6, Part VI, Line 11B

“There is no formal process for the board of management to review the 990.”

Form 990, Page 6, Part VI, Line 12C

“Enforcement will be addressed when deemed necessary.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for executive director is paid in the form of a management fee that is based on a three year contract negotiated with ikamas management.”

Form 990, Page 6, Part VI, Line 19

“The organization currently does not make its governing documents and financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
Michigan Golf Course
EIN
38-6091566
Phone
5173279207
Address
316 GLENCARIN DRIVE NE, ROCKFORD, MI 49341

Signing Officer

Name
Adam Ikamas
Title
Executive Director
Phone
5173279207
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adam Ikamas
Formed
2007
Legal Domicile
Mi
Voting Board Members
15
Independent Board Members
15
Employees
0

Preparer

Firm
Echelbarger Himebaugh Tamm & Co Pc
Address
7500 FULTON ST E, ADA, MI 49301
Preparer
Heather M Kelbel CPA
Phone
6165753482
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“The migcsa is dedicated to providing value to our members through programs”

Raw XML Appendix379 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/NoDonorRestrictionNetAssetsGrp/EOYAmt0284268
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IRS990/OtherExpensesGrp/Desc2MISC
IRS990/OtherExpensesGrp/Desc3DONATIONS & SCHOLARSHIPS
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IRS990/OtherExpensesGrp/TotalAmt135034
IRS990/OtherExpensesGrp/TotalAmt225704
IRS990/OtherExpensesGrp/TotalAmt323049
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IRS990/OtherRevenueMiscGrp/Desc0SALE OF GOODS
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IRS990/OtherRevenueTotalAmt09727
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ADAM IKAMAS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/Desc0PUBLICATIONS
IRS990/ProgramServiceRevenueGrp/Desc1GOLF EVENTS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt152400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0274265
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt152400
IRS990/ProgSrvcAccomActy2Grp/Desc0TO RAISE MONIES FOR THE SUPPORT OF EDUCATION AND RESEARCH IN TURFGRASS AND RELATED GOLF COURSE AMENITIES, TO RAISE MONIES FOR SCHOLARSHIPS FOR INDIVIDUALS PURSUING OR INTERESTED IN PURSUING A CAREER IN GOLF COURSE SUPERINTENDENCY OR OTHER ACADEMIC FIELDS, TO RAISE MONIES FOR NON-PROFIT 501(C)(3) ORGANIZATIONS, AND TO DO ANY AND ALL OTHER ACTIVITIES IN SUPPORT OF THE ABOVE GOALS, ORGANIZATIONS, AND PURPOSES.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE MIGCSA IS DEDICATED TO PROVIDING VALUE TO OUR MEMBERS THROUGH PROGRAMS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt077793
IRS990/PYOtherExpensesAmt0379151
IRS990/PYOtherRevenueAmt060766
IRS990/PYProgramServiceRevenueAmt0267979
IRS990/PYRevenuesLessExpensesAmt027387
IRS990/PYTotalExpensesAmt0379151
IRS990/PYTotalRevenueAmt0406538
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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0NORTHERN FUNDRA
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt025325
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt031420
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt051760
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt025325
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt031420
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0108505
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010260
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt027537
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt098245
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt042358
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt028350
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MIGCSA IS DEDICATED TO PROVIDING VALUE TO OUR MEMBERS THROUGH PROGRAMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE IS NO FORMAL PROCESS FOR THE BOARD OF MANAGEMENT TO REVIEW THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ENFORCEMENT WILL BE ADDRESSED WHEN DEEMED NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR EXECUTIVE DIRECTOR IS PAID IN THE FORM OF A MANAGEMENT FEE THAT IS BASED ON A THREE YEAR CONTRACT NEGOTIATED WITH IKAMAS MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION CURRENTLY DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0true
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0284780
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IRS990/TotalAssetsGrp/EOYAmt0284780
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0634
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IRS990/TotalProgramServiceRevenueAmt0326665
IRS990/TotalReportableCompFromOrgAmt0145860
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0336392
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0439202
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IRS990/TravelGrp/TotalAmt0525
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0316 GLENCAIRN DR NE
IRS990/USAddress/CityNm0ROCKFORD
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049341
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.MIGCSA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ADAM IKAMAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05173279207
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN GOLF COURSE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SUPERINTENDENTS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0386091566
ReturnHeader/Filer/PhoneNum05173279207
ReturnHeader/Filer/USAddress/AddressLine1Txt0316 GLENCARIN DRIVE NE
ReturnHeader/Filer/USAddress/CityNm0ROCKFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049341
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382498459
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ECHELBARGER HIMEBAUGH TAMM & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07500 FULTON ST E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ADA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049301
ReturnHeader/PreparerPersonGrp/PhoneNum06165753482
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HEATHER M KELBEL CPA
ReturnHeader/ReturnTs02025-08-13T11:20:34-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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