Civic Intelligence

Michigan Golf Course Superintendents Association

990 • Fiscal year 2018 • EIN 38-6091566

Jan 01, 2018 to Dec 31, 2018 • Filed on May 21, 2019

Organization ProfileWWW.MIGCSA.ORG
316 Glencarin 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

Higher debt load relative to assets than 47% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

47th percentile

0.00x

Higher debt load relative to revenue than 47% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

74th percentile

13%

Higher net margin than 74% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

94th percentile

$84,771

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 33.2% of source-year revenue.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

83rd percentile

29%

Faster asset growth than 83% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

69th percentile

10%

Faster revenue growth than 69% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets47th percentile

Assets

Up

$137,558

Up $30,748 (+29%) from 2017

Net Assets

Up

$137,529

Up $33,865 (+33%) from 2017

Liabilities

Down

$29

Down $3,117 (-99%) from 2017

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin74th percentile

Revenue

Up

$255,110

Up $23,980 (+10%) from 2017

Expenses

Down

$221,245

Down $14,918 (-6.3%) from 2017

Net Income

Up

$33,865

Up $38,898 (+773%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth83rd percentile

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

2018

Assets$137,558
Liabilities$29
Net Assets$137,529
Open 2018 Filing

Operations Trend

Revenue Growth69th percentile

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

2018

Revenue$255,110
Expenses$221,245
Net Income$33,865
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 21, 2019
Return Version
2018v3.1
Gross Receipts
$315,082
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
Cash and Non-Interest-Bearing Accounts$46,371$66,257▲ $19,886
Savings and Temporary Cash Investments$60,439$61,686▲ $1,247
Accounts Receivable-$5,012-
Inventories for Sale or Use-$4,603-
Total Assets$106,810$137,558▲ $30,748
Liabilities
Accounts Payable and Accrued Expenses$3,146$29▼ $3,117
Total Liabilities$3,146$29▼ $3,117
Net Assets / Fund Balance
Unrestricted Net Assets$103,664$137,529▲ $33,865
Total Net Assets Fund Balance$103,664$137,529▲ $33,865
Total Liabilities and Net Assets / Fund Balance$106,810$137,558▲ $30,748
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Adam IkamasExecutive DiFT$84,771$84,771

Board Members and Trustees

NameTitle
Dan DingmanPresident
Andrew DaltonTrustee/dire
Doug HoehTrustee/dire
Doug WareTrustee/dire
Jeff HopkinsTrustee/dire
Jesse ShaverTrustee/dire
Jim BluckTrustee/dire
Ryan MooreTrustee/dire
Scott PulaskiTrustee/dire
Mark OstranderPast Preside
Rob StegerSecretary/tr
Jeff SweetVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$58,204
Program Service Revenue
$143,700
Investment Income
$3,724
Other Revenue
$49,482
All Other Contributions
$8,345
Change in Net Assets
$33,865
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$221,245
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
All Other Expenses---$26,774
Conferences and Meetings---$14,927
Other Expenses---$12,089
Office Expenses---$7,557
Advertising---$5,548
Fees for Services Accounting---$4,270
Travel---$3,234
Information Technology---$1,104
Insurance---$1,057
Total Functional Expenses$0$0$0$221,245
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$97,393
Fundraising Direct Expenses$59,972
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Northern Fundra$27,845$27,845$27,753$92
The Big Event$14,181$14,181$7,001$7,180
Total Events$50,386$50,386$41,997$8,389
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 GLENCARIN DRIVE NE, ROCKFORD, MI 49341

Signing Officer

Name
Adam Ikamas
Title
Executive Director
Phone
5173279207
Signed
2019-05-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adam Ikamas
Formed
2007
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
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

“Gcsaa 8,362 0 0 credit card processing fe 6,970 0 0 website expense 3,690 0 0 membership expense 3,207 0 0 telephone and internet 2,126 0 0 ipp expense 1,445 0 0 tax expense 974 0 0 total 26,774 0 0”

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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/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt060439
IRS990/SavingsAndTempCashInvstGrp/EOYAmt061686
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt041997
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0NORTHERN FUNDRA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0THE BIG EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt027845
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014181
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt08360
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt050386
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt027845
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt014181
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08360
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt050386
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt08389
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt07243
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt041997
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt027753
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt07001
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
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/ExplanationTxt4GCSAA 8,362 0 0 CREDIT CARD PROCESSING FE 6,970 0 0 WEBSITE EXPENSE 3,690 0 0 MEMBERSHIP EXPENSE 3,207 0 0 TELEPHONE AND INTERNET 2,126 0 0 IPP EXPENSE 1,445 0 0 TAX EXPENSE 974 0 0 TOTAL 26,774 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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0106810
IRS990/TotalAssetsEOYAmt0137558
IRS990/TotalAssetsGrp/BOYAmt0106810
IRS990/TotalAssetsGrp/EOYAmt0137558
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt058204
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0221245
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03146
IRS990/TotalLiabilitiesEOYAmt029
IRS990/TotalLiabilitiesGrp/BOYAmt03146
IRS990/TotalLiabilitiesGrp/EOYAmt029
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0103664
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0137529
IRS990/TotalProgramServiceRevenueAmt0143700
IRS990/TotalReportableCompFromOrgAmt084771
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0159485
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0255110
IRS990/TotalVolunteersCnt033
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0106810
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0137558
IRS990/TravelGrp/TotalAmt03234
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0103664
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0137529
IRS990/USAddress/AddressLine1Txt0316 GLENCAIRN DR NE
IRS990/USAddress/CityNm0ROCKFORD
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049341
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
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/SignatureDt02019-05-21
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/FilingSecurityInformation/AtSubmissionCreationDeviceId007B3925100D5C57A854CFE7E000CDFA55D1977E8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId007B3925100D5C57A854CFE7E000CDFA55D1977E8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.141.135.123
ReturnHeader/FilingSecurityInformation/IPDt02019-08-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:42:28
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/PreparationDt02019-08-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER A HASHLEY CPA
ReturnHeader/ReturnTs02019-08-13T08:42:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$137,558
Liabilities
$29
Net assets
$137,529
Revenue
$255,110
Expenses
$221,245
Net income
$33,865
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