Civic Intelligence

Michigan Golf Course Superintendents Association

990 • Fiscal year 2015 • EIN 38-6091566

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 15, 2016

316 Glenairn Drive NERockford, MI 49341

(517) 327-9207

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

71st percentile

11%

Higher net margin than 71% of similar nonprofits.

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

Top Officer Pay

94th percentile

$82,543

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 31.5% of source-year revenue.

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

Asset Growth

12th percentile

-26%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

66th percentile

9.0%

Faster revenue growth than 66% of similar nonprofits.

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

Assets

Down

$98,585

Down $35,267 (-26%) from 2014

Net Assets

Down

$98,585

Down $24,879 (-20%) from 2014

Liabilities

Down

$0

Down $10,388 (-100%) from 2014

Revenue

Up

$261,732

Up $21,583 (+9.0%) from 2014

Expenses

Up

$232,026

Up $26,148 (+13%) from 2014

Net Income

Down

$29,706

Down $4,565 (-13%) from 2014

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

2015

Assets$98,585
Liabilities$0
Net Assets$98,585

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

2015

Revenue$261,732
Expenses$232,026
Net Income$29,706
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 15, 2016
Return Version
2015v2.1
Gross Receipts
$292,287
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
Savings and Temporary Cash Investments$50,000$50,000→ $0
Cash and Non-Interest-Bearing Accounts$74,903$48,585▼ $26,318
Accounts Receivable$8,123--
Intangible Assets$826--
Total Assets$133,852$98,585▼ $35,267
Liabilities
Deferred Revenue$10,388--
Total Liabilities$10,388$0▼ $10,388
Net Assets / Fund Balance
Unrestricted Net Assets$123,464$98,585▼ $24,879
Total Net Assets Fund Balance$123,464$98,585▼ $24,879
Total Liabilities and Net Assets / Fund Balance$133,852$98,585▼ $35,267
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
AdamIkemasFT$82,543$82,543

Board Members and Trustees

NameTitle
Jeff HolmesPresident
Justin BickelVice President
Dan DingmanTrustee
Dave PawlukTrustee
Jeff SweetTrustee
Jim BluckTrustee
Mike RosenTrustee
Brad FryTrustee/Director
Dan MausolfTrustee/Director
Rob StegerTrustee/Director
Mark OstranderSec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$78,572
Program Service Revenue
$152,236
Investment Income
$0
Other Revenue
$30,924
All Other Contributions
$3,050
Change in Net Assets
$29,706
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$173,753
Grants and Similar Amounts Paid$57,624
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$44,174
All Other Expenses-$22,233-$22,233
Grants to Domestic Individuals---$13,450
Other Expenses---$5,008
Information Technology---$4,171
Travel---$4,080
Office Expenses---$4,032
Conferences and Meetings---$1,607
Interest---$1,108
Advertising---$650
Benefits to Members---$649
Depreciation Depletion---$583
Total Functional Expenses$0$22,233$0$232,026
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$54,601
Fundraising Direct Expenses$30,555
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Northern Fundraiser$27,555$14,810$9,798$5,012
Wester Golf Day$12,362$6,335-$6,335
Total Events$52,102$30,555$14,157$16,398
Political and Lobbying Activity
Political campaign activity
No
Lobbying 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
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
Filing and Contact Details

Filer

Filer Name
Michigan Golf Course Superintendents Association
EIN
38-6091566
Phone
5173279207
Address
316 Glenairn Drive NE, Rockford, MI 49341

Signing Officer

Name
Adam Ikemas
Title
Executive Director
Phone
5173279207
Signed
2016-09-15
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Megan Gruennert CPA
Address
PO Box 6906, Grand Rapids, MI 49516
Preparer
Megan Gruennert
Phone
6164813181
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

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

Pt VI, Line 12C

Enforcement will be addressed when deemed necessary.

Pt 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.

Pt VI, Line 19

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

Form 990, Part IX, Line 24E

Merchandise 6113. 6113.

Form 990, Part IX, Line 24E

Bank Service Charges 102. 102.

Form 990, Part IX, Line 24E

Credit Card Processing Fees 4867. 4867.

Form 990, Part IX, Line 24E

Signage 140. 140.

Form 990, Part IX, Line 24E

Government Fees 155. 155.

Form 990, Part IX, Line 24E

Postage and Mailing 309. 309.

Form 990, Part IX, Line 24E

Press 50. 50.

Form 990, Part IX, Line 24E

Surveys 300. 300.

Form 990, Part IX, Line 24E

Telephone 1392. 1392.

Form 990, Part IX, Line 24E

Trophies 104. 104.

Form 990, Part IX, Line 24E

Taxes 3991. 3991.

Form 990, Part IX, Line 24E

Directory 4710. 4710.

Raw XML Appendix391 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/Form990PartVIISectionAGrp/TitleTxt0Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt06027
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt02775
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014157
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Northern Fundraiser
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Wester Golf Day
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt027555
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012362
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt012185
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt052102
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014810
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06335
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt09410
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt030555
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016398
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt03500
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt0104
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt03604
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt0755
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010553
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09798
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There is no formal process for the board of 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 currenty does not make its governing documents and financial statements available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Merchandise 6113. 6113.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Bank Service Charges 102. 102.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Credit Card Processing Fees 4867. 4867.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Signage 140. 140.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Government Fees 155. 155.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Postage and Mailing 309. 309.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Press 50. 50.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Surveys 300. 300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Telephone 1392. 1392.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Trophies 104. 104.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Taxes 3991. 3991.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Directory 4710. 4710.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0133852
IRS990/TotalAssetsEOYAmt098585
IRS990/TotalAssetsGrp/BOYAmt0133852
IRS990/TotalAssetsGrp/EOYAmt098585
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt078572
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022233
IRS990/TotalFunctionalExpensesGrp/TotalAmt0232026
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010388
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt010388
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0123464
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt098585
IRS990/TotalProgramServiceRevenueAmt0152236
IRS990/TotalReportableCompFromOrgAmt082543
IRS990/TotalRevenueGrp/ExclusionAmt024046
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0159114
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0261732
IRS990/TotalVolunteersCnt033
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0133852
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt098585
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt04080
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0123464
IRS990/UnrestrictedNetAssetsGrp/EOYAmt098585
IRS990/USAddress/AddressLine1Txt0316 Glencairn Dr NE
IRS990/USAddress/CityNm0Rockford
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049341
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ADAM IKEMAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05173279207
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Michigan Golf Course Superintendents Association
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0386091566
ReturnHeader/Filer/PhoneNum05173279207
ReturnHeader/Filer/USAddress/AddressLine1Txt0316 Glenairn Drive NE
ReturnHeader/Filer/USAddress/CityNm0Rockford
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049341
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Megan Gruennert CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 6906
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Grand Rapids
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049516
ReturnHeader/PreparerPersonGrp/PhoneNum06164813181
ReturnHeader/PreparerPersonGrp/PreparationDt02016-09-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MEGAN GRUENNERT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-09-15T11:43:26-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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