Civic Intelligence

Michigan Golf Course Superintendents Association

990 • Fiscal year 2014 • EIN 38-6091566

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 27, 2015

316 Glencairn Dr NERockford, MI 49341

(517) 327-9207

Siviq Scores

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

Liabilities / Assets

71st percentile

0.08x

Higher debt load relative to assets than 71% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

70th percentile

0.04x

Higher debt load relative to revenue than 70% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

76th percentile

14%

Higher net margin than 76% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$78,206

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 32.6% of source-year revenue.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

85th percentile

35%

Faster asset growth than 85% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

83rd percentile

25%

Faster revenue growth than 83% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$133,852

Up $34,659 (+35%) from 2013

Net Assets

Up

$123,464

Up $34,271 (+38%) from 2013

Liabilities

Up

$10,388

Up $388 (+3.9%) from 2013

Revenue

Up

$240,149

Up $48,088 (+25%) from 2013

Expenses

Up

$205,878

Up $20,196 (+11%) from 2013

Net Income

Up

$34,271

Up $27,892 (+437%) from 2013

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$133,852
Liabilities$10,388
Net Assets$123,464

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$240,149
Expenses$205,878
Net Income$34,271
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 27, 2015
Return Version
2014v5.0
Gross Receipts
$293,327
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.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$89,830$74,903▼ $14,927
Savings and Temporary Cash Investments-$50,000-
Accounts Receivable$4,560$8,123▲ $3,563
Intangible Assets$4,803$826▼ $3,977
Total Assets$99,193$133,852▲ $34,659
Liabilities
Deferred Revenue$10,000$10,388▲ $388
Total Liabilities$10,000$10,388▲ $388
Net Assets / Fund Balance
Unrestricted Net Assets$89,193$123,464▲ $34,271
Total Net Assets Fund Balance$89,193$123,464▲ $34,271
Total Liabilities and Net Assets / Fund Balance$99,193$133,852▲ $34,659
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Adam IkamasExecutive DiFT$78,206$78,206

Board Members and Trustees

NameTitle
Jeff HolmesPresident
Brad FryTrusstee/Director
Dan DingmanTrustee
Dave PawlukTrustee
Jeff SweetTrustee
Jim BluckTrustee
Mike RosenTrustee
Dan MausolfTrustee/dire
Jim BluckTrustee/dire
Rob StegerTrustee/dire
Gregg L MatthewsPast Preside
Mark OstranderSec/treas
Justin BickelVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$72,948
Program Service Revenue
$168,017
Investment Income
$0
Other Revenue
$-816
All Other Contributions
$56,816
Change in Net Assets
$34,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$193,313
Grants and Similar Amounts Paid$12,565
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$43,129
Office Expenses---$16,962
Grants to Domestic Individuals---$7,000
Grants to Domestic Orgs---$5,565
Travel---$5,358
Conferences and Meetings---$4,954
Other Expenses---$4,641
Depreciation Depletion---$3,977
Advertising---$2,199
All Other Expenses---$2,081
Insurance---$1,533
Fees for Services Accounting---$810
Fees for Services Legal---$149
Total Functional Expenses$0$0$0$205,878
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$53,178
Fundraising Gross Income$49,397
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$15,631$15,631$16,988$-1,357
Northern Fundra$26,280$14,654$82$14,572
Total Events$65,179$49,047$52,978$-3,931
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 or 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 GLENCAIRN DR NE, ROCKFORD, MI 49341

Signing Officer

Name
Jeff Holmes
Title
President
Phone
5173279207
Signed
2015-04-27

Organization Details

Principal Officer
Jeff Holmes
Formed
2007
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
33

Preparer

Firm
Layton & Richardson Pc
Address
1000 COOLIDGE RD, EAST LANSING, MI 48823-2469
Preparer
Vickie L Crouch
Phone
5173321900
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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 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/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt070172
IRS990/PYGrantsAndSimilarPaidAmt026096
IRS990/PYOtherExpensesAmt0159586
IRS990/PYOtherRevenueAmt01089
IRS990/PYProgramServiceRevenueAmt0120800
IRS990/PYRevenuesLessExpensesAmt06379
IRS990/PYTotalExpensesAmt0185682
IRS990/PYTotalRevenueAmt0192061
IRS990/ReconcilationRevenueExpnssAmt034271
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt052331
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt01095
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt01095
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt016132
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt011626
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt04506
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt052978
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0NORTHERN FUNDRA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02778
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt0133
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02911
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt026280
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt015631
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt023268
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt065179
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014654
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt015631
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt018762
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt049047
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-3931
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt02000
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt0343
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt02343
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt07721
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt024791
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt082
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt016988
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt010700
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt011138
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt021838
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt07000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt05
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS NO FORMAL PROCESS FOR THE BOARD OR MANAGEMENT TO REVIEW THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCEMENT WILL BE ADDRESSED WHEN DEEMED NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION 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/ExplanationTxt3THE ORGANIZATION CURRENTLY DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt099193
IRS990/TotalAssetsEOYAmt0133852
IRS990/TotalAssetsGrp/BOYAmt099193
IRS990/TotalAssetsGrp/EOYAmt0133852
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt072948
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0205878
IRS990/TotalGrossUBIAmt072598
IRS990/TotalLiabilitiesBOYAmt010000
IRS990/TotalLiabilitiesEOYAmt010388
IRS990/TotalLiabilitiesGrp/BOYAmt010000
IRS990/TotalLiabilitiesGrp/EOYAmt010388
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt089193
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0123464
IRS990/TotalProgramServiceRevenueAmt0168017
IRS990/TotalReportableCompFromOrgAmt078206
IRS990/TotalRevenueGrp/ExclusionAmt0-3781
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt098384
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0240149
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt072598
IRS990/TotalVolunteersCnt033
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt099193
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0133852
IRS990/TravelGrp/TotalAmt05358
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt089193
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0123464
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0316 GLENCAIRN DR NE
IRS990/USAddress/CityNm0ROCKFORD
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049341
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.MIGCSA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF HOLMES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05173279207
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN GOLF COURSE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SUPERINTENDENTS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0386091566
ReturnHeader/Filer/PhoneNum05173279207
ReturnHeader/Filer/USAddress/AddressLine1Txt0316 GLENCAIRN DR NE
ReturnHeader/Filer/USAddress/CityNm0ROCKFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049341
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382024865
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAYTON & RICHARDSON PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01000 COOLIDGE RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAST LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0488232469
ReturnHeader/PreparerPersonGrp/PhoneNum05173321900
ReturnHeader/PreparerPersonGrp/PreparationDt02015-04-27

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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