Civic Intelligence

Michigan Golf Course Superintendents Association

990 • Fiscal year 2017 • EIN 38-6091566

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

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

62nd percentile

0.03x

Higher debt load relative to assets than 62% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

59th percentile

0.01x

Higher debt load relative to revenue than 59% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

36th percentile

-2.2%

Higher net margin than 36% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

95th percentile

$88,637

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 38.3% of source-year revenue.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

24th percentile

-12%

Faster asset growth than 24% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

69th percentile

10%

Faster revenue growth than 69% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$106,810

Down $14,479 (-12%) from 2016

Net Assets

Down

$103,664

Down $17,625 (-15%) from 2016

Liabilities

Up

$3,146

Up $3,146 from 2016

Revenue

Up

$231,130

Up $21,314 (+10%) from 2016

Expenses

Up

$236,163

Up $36,374 (+18%) from 2016

Net Income

Down

-$5,033

Down $15,060 (-150%) from 2016

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

2017

Assets$106,810
Liabilities$3,146
Net Assets$103,664

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

2017

Revenue$231,130
Expenses$236,163
Net Income-$5,033
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$315,287
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$49,991$60,439▲ $10,448
Cash and Non-Interest-Bearing Accounts$71,298$46,371▼ $24,927
Total Assets$121,289$106,810▼ $14,479
Liabilities
Accounts Payable and Accrued Expenses-$3,146-
Total Liabilities$0$3,146▲ $3,146
Net Assets / Fund Balance
Unrestricted Net Assets$121,289$103,664▼ $17,625
Total Net Assets Fund Balance$121,289$103,664▼ $17,625
Total Liabilities and Net Assets / Fund Balance$121,289$106,810▼ $14,479
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Adam IkamasExecutive DiFT$88,637$88,637

Board Members and Trustees

NameTitle
Mark OstranderPresident
Andrew DaltonTrustee/dire
David PawlukTrustee/dire
Doug WareTrustee/dire
Jeff HopkinsTrustee/dire
Jesse ShaverTrustee/dire
Jim BluckTrustee/dire
Mike RosenTrustee/dire
Rob StegerTrustee/dire
Justin BickelFormer Presi
Jeff SweetSecretary/tr
Dan DingmanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$52,678
Program Service Revenue
$137,271
Investment Income
$2,963
Other Revenue
$38,218
All Other Contributions
$3,200
Change in Net Assets
$-5,033
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$226,163
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$40,755
Other Expenses---$20,412
Conferences and Meetings---$13,190
Grants to Domestic Individuals---$10,000
Advertising---$5,548
Travel---$4,212
Information Technology---$1,681
Insurance---$1,047
Fees for Services Legal---$20
Total Functional Expenses$0$0$0$236,163
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$102,021
Fundraising Direct Expenses$84,157
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Northern Fundra$26,017$26,017$22,170$3,847
The Big Event$16,290$16,290$16,200$90
Total Events$53,687$53,687$45,281$8,406
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
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

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 GLENAIRN DRIVE NE, ROCKFORD, MI 49341

Signing Officer

Name
Adam Ikamas
Title
Executive Director
Phone
5173279207
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Echelbarger Himebaugh Tamm & Co Pc
Address
2301 E PARIS AVE SE, GRAND RAPIDS, MI 49546-6130
Preparer
Jennifer a Hashley CPA
Phone
6165753482
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Merchandies expense 14,757 0 0 gcsaa 10,415 0 0 credit card processing fe 5,826 0 0 membership expense 4,828 0 0 telephone and internet 2,222 0 0 ipp expense 1,188 0 0 office expense 751 0 0 tax and fees 715 0 0 bank service charges 53 0 0 total 40,755 0 0

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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03146
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE LEADERSHIP FOR GOLF COURSE SUPERINTENDENTS AND OTHER GOLF INDUSTRY PARTNERS ON THE ECONOMIC, ENVIRONMENTAL AND RECREATIONAL VITALITY OF GOLF IN MICHIGAN.
IRS990/AdvertisingGrp/TotalAmt05548
IRS990/AllOtherContributionsAmt03200
IRS990/AllOtherExpensesGrp/TotalAmt040755
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BooksInCareOfDetail/PersonNm0ADAM IKAMAS
IRS990/BooksInCareOfDetail/PhoneNum05173279207
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0316 GLENCAIRN DR NE
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROCKFORD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd049341
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt071298
IRS990/CashNonInterestBearingGrp/EOYAmt046371
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt013190
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt052678
IRS990/CYGrantsAndSimilarPaidAmt010000
IRS990/CYInvestmentIncomeAmt02963
IRS990/CYOtherExpensesAmt0226163
IRS990/CYOtherRevenueAmt038218
IRS990/CYProgramServiceRevenueAmt0137271
IRS990/CYRevenuesLessExpensesAmt0-5033
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0236163
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0231130
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE MIGCSA IS DEDICATED TO PROVIDING VALUE TO OUR MEMBERS THROUGH PROGRAMS AND SERVICES THAT ENHANCE OUR PROFESSION. IN 2017, THE MICHIGAN GOLF COURSE SUPERINTENDENTS ASSOCIATION PUT ON A NUMBER OF EDUCATION AND NETWORKING EVENTS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesLegalGrp/TotalAmt020
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
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/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/PersonNm0JUSTIN BICKEL
IRS990/Form990PartVIISectionAGrp/PersonNm1JIM BLUCK
IRS990/Form990PartVIISectionAGrp/PersonNm2MIKE ROSEN
IRS990/Form990PartVIISectionAGrp/PersonNm3DAVID PAWLUK
IRS990/Form990PartVIISectionAGrp/PersonNm4MARK OSTRANDER
IRS990/Form990PartVIISectionAGrp/PersonNm5JEFF SWEET
IRS990/Form990PartVIISectionAGrp/PersonNm6DAN DINGMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7JEFF HOPKINS
IRS990/Form990PartVIISectionAGrp/PersonNm8ROB STEGER
IRS990/Form990PartVIISectionAGrp/PersonNm9JESSE SHAVER
IRS990/Form990PartVIISectionAGrp/PersonNm10DOUG WARE
IRS990/Form990PartVIISectionAGrp/PersonNm11ANDREW DALTON
IRS990/Form990PartVIISectionAGrp/PersonNm12ADAM IKAMAS
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/ReportableCompFromOrgAmt1288637
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/TitleTxt0FORMER PRESI
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE/DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE/DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE/DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE/DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE/DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE/DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE/DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE/DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02007
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt084157
IRS990/FundraisingGrossIncomeAmt0102021
IRS990/GainOrLossGrp/OtherAmt01656
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt010000
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01656
IRS990/GrossReceiptsAmt0315287
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt013
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt01681
IRS990/InsuranceGrp/TotalAmt01047
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01307
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01307
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt049478
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE LEADERSHIP FOR GOLF COURSE SUPERINTENDENTS AND OTHER GOLF INDUSTRY PARTNERS ON THE ECONOMIC, ENVIRONMENTAL, AND RECREATIONAL VITALITY OF GOLF IN MICHIGAN.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0121289
IRS990/NetAssetsOrFundBalancesEOYAmt0103664
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt01656
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01656
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt017864
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0MANAGEMENT FEE/ADMIN EXP
IRS990/OtherExpensesGrp/Desc1EVENT EXPENSE
IRS990/OtherExpensesGrp/Desc2READERSHIP COSTS
IRS990/OtherExpensesGrp/Desc3WEBSITE EXPENSE
IRS990/OtherExpensesGrp/TotalAmt076186
IRS990/OtherExpensesGrp/TotalAmt142001
IRS990/OtherExpensesGrp/TotalAmt221111
IRS990/OtherExpensesGrp/TotalAmt320412
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0SALE OF GOODS
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt019844
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1510
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt019844
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1510
IRS990/OtherRevenueTotalAmt020354
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ADAM IKAMAS
IRS990/PriorPeriodAdjustmentsAmt0-12592
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/Desc0PUBLICATIONS
IRS990/ProgramServiceRevenueGrp/Desc1GOLF EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0108933
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128338
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0108933
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128338
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/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0236
IRS990/PYContributionsGrantsAmt071428
IRS990/PYGrantsAndSimilarPaidAmt036389
IRS990/PYOtherExpensesAmt0163164
IRS990/PYOtherRevenueAmt025115
IRS990/PYProgramServiceRevenueAmt0113273
IRS990/PYRevenuesLessExpensesAmt010027
IRS990/PYTotalExpensesAmt0199789
IRS990/PYTotalRevenueAmt0209816
IRS990/ReconcilationRevenueExpnssAmt0-5033
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt049991
IRS990/SavingsAndTempCashInvstGrp/EOYAmt060439
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt045281
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0NORTHERN FUNDRA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0THE BIG EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt026017
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt016290
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011380
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt053687
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt026017
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt016290
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt011380
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt053687
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt08406
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt06911
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt045281
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt022170
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt016200
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt04000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt16000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0MSU STUDENT SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1HERITAGE SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt13
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 CURRENTLY DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MERCHANDIES EXPENSE 14,757 0 0 GCSAA 10,415 0 0 CREDIT CARD PROCESSING FE 5,826 0 0 MEMBERSHIP EXPENSE 4,828 0 0 TELEPHONE AND INTERNET 2,222 0 0 IPP EXPENSE 1,188 0 0 OFFICE EXPENSE 751 0 0 TAX AND FEES 715 0 0 BANK SERVICE CHARGES 53 0 0 TOTAL 40,755 0 0
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0121289
IRS990/TotalAssetsEOYAmt0106810
IRS990/TotalAssetsGrp/BOYAmt0121289
IRS990/TotalAssetsGrp/EOYAmt0106810
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt052678
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0236163
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt03146
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt03146
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0121289
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0103664
IRS990/TotalProgramServiceRevenueAmt0137271
IRS990/TotalReportableCompFromOrgAmt088637
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0160588
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0231130
IRS990/TotalVolunteersCnt033
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0121289
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0106810
IRS990/TravelGrp/TotalAmt04212
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0121289
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0103664
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ADAM IKAMAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05173279207
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN GOLF COURSE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SUPERINTENDENTS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0386091566
ReturnHeader/Filer/PhoneNum05173279207
ReturnHeader/Filer/USAddress/AddressLine1Txt0316 GLENAIRN DRIVE NE
ReturnHeader/Filer/USAddress/CityNm0ROCKFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049341
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId007B3925100D5C57A854CFE7E000CDFA55D1977E8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId007B3925100D5C57A854CFE7E000CDFA55D1977E8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.141.135.123
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm015:22:15
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382498459
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ECHELBARGER HIMEBAUGH TAMM & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02301 E PARIS AVE SE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0495466130
ReturnHeader/PreparerPersonGrp/PhoneNum06165753482
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER A HASHLEY CPA
ReturnHeader/ReturnTs02018-11-15T16:22:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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