Civic Intelligence

Michigan Golf Course Superintendents Association

990 • Fiscal year 2023 • EIN 38-6091566

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

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

28th percentile

0.00x

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

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

27th percentile

0.00x

Higher debt load relative to revenue than 27% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Net Margin

59th percentile

6.7%

Higher net margin than 59% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$133,961

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 33.0% of source-year revenue.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2023

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

86th percentile

38%

Faster revenue growth than 86% of similar nonprofits.

2023 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$258,417

Up $28,021 (+12%) from 2022

Net Assets

Up

$257,783

Up $27,387 (+12%) from 2022

Liabilities

Up

$634

Up $634 from 2022

Revenue

Up

$406,538

Up $111,640 (+38%) from 2022

Expenses

Up

$379,151

Up $82,506 (+28%) from 2022

Net Income

Up

$27,387

Up $29,134 (+1668%) from 2022

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

2023

Assets$258,417
Liabilities$634
Net Assets$257,783

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

2023

Revenue$406,538
Expenses$379,151
Net Income$27,387
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Gross Receipts
$513,465
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$104,513$143,394▲ $38,881
Cash and Non-Interest-Bearing Accounts$92,983$98,359▲ $5,376
Accounts Receivable$16,650$9,074▼ $7,576
Intangible Assets$5,836$3,852▼ $1,984
Inventories for Sale or Use$3,738$3,738→ $0
Total Assets$230,396$258,417▲ $28,021
Other Assets Total$6,676--
Liabilities
Other Liabilities-$634-
Total Liabilities$0$634▲ $634
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$230,396$257,783▲ $27,387
Total Net Assets Fund Balance$230,396$257,783▲ $27,387
Total Liabilities and Net Assets / Fund Balance$230,396$258,417▲ $28,021
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Adam IkamasExecutive DiPT$133,961$133,961

Board Members and Trustees

NameTitle
Ryan MoorePresident
Adam GarrTrustee/dire
Craig MckinleyTrustee/dire
Gene DavisTrustee/dire
Jared MilnerTrustee/dire
Jeff HopkinsTrustee/dire
Kevin RischTrustee/dire
Rob StegerTrustee/dire
Ross MillerTrustee/dire
Scott PulaskiTrustee/dire
Jesse ShaverSecretary/tr
Doug HoehVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$77,793
Program Service Revenue
$267,979
Investment Income
$0
Other Revenue
$60,766
All Other Contributions
$15,842
Change in Net Assets
$27,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$379,151
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---$74,534
Conferences and Meetings---$48,476
Other Expenses---$27,955
Office Expenses---$4,652
Depreciation Depletion---$2,509
Travel---$2,013
Advertising---$1,580
Information Technology---$1,360
Insurance---$962
Fees for Services Other---$115
Total Functional Expenses$0$0$0$379,151
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$154,450
Fundraising Direct Expenses$106,927
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wee One Foundat$52,970$52,970$42,970$10,000
Northern Fundra$29,880$29,880$23,413$6,467
Total Events$130,950$130,950$105,525$25,425
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$634
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
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adam Ikamas
Formed
2007
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Firm
Echelbarger Himebaugh Tamm & Co Pc
Address
7500 FULTON ST E, ADA, MI 49301
Preparer
Jennifer a Hashley 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

Form 990, Part IX, Line 24E

Merchandise expense 17,858 0 0 readership costs 17,841 0 0 credit card processing fe 12,746 0 0 video 10,390 0 0 gcsaa 8,479 0 0 website expense 3,447 0 0 supplies 3,092 0 0 sales tax expense 428 0 0 telephone and internet 243 0 0 bank charges 10 0 0 total 74,534 0 0

Raw XML Appendix371 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/PYRevenuesLessExpensesAmt0-1747
IRS990/PYTotalExpensesAmt0296645
IRS990/PYTotalRevenueAmt0294898
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0143394
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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0NORTHERN FUNDRA
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt029880
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt048100
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt052970
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt048100
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0130950
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt025425
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt039142
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0105525
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt042970
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt023413
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
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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/ExplanationTxt5MERCHANDISE EXPENSE 17,858 0 0 READERSHIP COSTS 17,841 0 0 CREDIT CARD PROCESSING FE 12,746 0 0 VIDEO 10,390 0 0 GCSAA 8,479 0 0 WEBSITE EXPENSE 3,447 0 0 SUPPLIES 3,092 0 0 SALES TAX EXPENSE 428 0 0 TELEPHONE AND INTERNET 243 0 0 BANK CHARGES 10 0 0 TOTAL 74,534 0 0
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0230396
IRS990/TotalAssetsEOYAmt0258417
IRS990/TotalAssetsGrp/BOYAmt0230396
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IRS990/TotalContributionsAmt077793
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0379151
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0634
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0230396
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0257783
IRS990/TotalProgramServiceRevenueAmt0267979
IRS990/TotalReportableCompFromOrgAmt0133961
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0281222
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0406538
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0230396
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0258417
IRS990/TravelGrp/TotalAmt02013
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0316 GLENCAIRN DR NE
IRS990/USAddress/CityNm0ROCKFORD
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049341
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.MIGCSA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ADAM IKAMAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05173279207
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN GOLF COURSE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SUPERINTENDENTS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0386091566
ReturnHeader/Filer/PhoneNum05173279207
ReturnHeader/Filer/USAddress/AddressLine1Txt0316 GLENCARIN DRIVE NE
ReturnHeader/Filer/USAddress/CityNm0ROCKFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049341
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER A HASHLEY CPA
ReturnHeader/ReturnTs02024-11-15T16:37:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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