2024-02-07T17:50:03-06:00 2023-03-31 933231352 ARSENAULT & EDDY CPAS PC 324 W MAIN STREET SUITE 20 BRIGHTON MI 48116 990 2022-04-01 386105801 GOLF ASSOCIATION OF MICHIGAN GOLF 2484789242 39255 COUNTRY CLUB DRIVE SUITE B-4 FARMINGTON HILLS MI 48331 WILLIAM C WHITTEN EXECUTIVE DIRECTOR 2484789242 2024-01-29 1 WILLIAM WHITTEN 999009999 0 STEPHEN EDDY P01063441 5176721404 2024-01-29 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z WILLIAM C WHITTEN 39255 COUNTRY CLUB DRIVE SUITE B-40 FARMINGTON HILLS MI 48331 3021650 0 X WWW.GAM.ORG X 1919 MI PROMOTE, PRESERVE AND SERVE AMATEUR GOLF IN MICHIGAN 52 52 0 250 230585 0 0 14000 2326213 2741357 15070 24528 234231 230585 2575514 3010470 0 0 0 0 0 0 0 0 0 2373065 2840201 2373065 2840201 202449 170269 2526991 3180930 1106959 1626826 1420032 1554104 X PROMOTE, PRESERVE AND SERVE AMATEUR GOLF IN MICHIGAN 0 0 GOLF TOURNAMENTS - PLANNED AND ADMINISTERED GOLF TOURNAMENTS MEMBERSHIP CARDS - HANDICAPPING SERVICES FOR APPROXIMATELY 70,000 GOLFERS COURSE RATING - EXECUTED APPROXIMATELY 60 COURSE RATINGS IN MICHIGAN (MEASURED AND RATED TO DEVELOP SLOPE NUMBERS CRITICAL TO CALCULATING INDIVIDUAL HANDICAPS TO GOLFING MEMBERS) 2840201 MEETINGS AND SEMINARS ON AREAS SUCH AS TURF MAINTENANCE, RESEARCH, RULES, AND HANDICAPPING 2840201 2840201 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 0 1 1 0 0 0 0 0 0 0 X 52 52 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 MI X WILLIAM C WHITTEN 2484789242 39255 COUNTRY CLUB DRIVE SUITE B-40 FARMINGTON HILLS MI 48331 DIRECTOR-VOLUNTEER ATTACHED DIRECTORS 0.50 X 0 0 0 WILLIAM C WHITTEN EXECUTIVE DIRECTOR 50.00 X 131767 0 17150 131767 0 17150 1 0 0 0 0 X 14000 14000 INDIVIDUAL MEMBERSHIP 713990 1895797 1895797 TOURNAMENT FEES 713990 754854 754854 CLUB MEMBERSHIP DUES 713990 49950 49950 EVENT FEES 713990 26100 26100 COURSE RATING FEES 713990 5500 5500 9156 9156 2741357 24528 24528 11180 11180 0 SPONSORSHIP REVENUE 541890 221650 221650 ADVERTISING REVENUE 541890 3551 3551 HANDICAP & OTHER FEES 713990 3436 3436 1948 1948 230585 3010470 2741357 230585 24528 X 30000 206346 62429 27034 61445 LEASED EMPLOYEE EXPENSE 796741 CLUB AND OTHER FACILITI 474194 HANDICAP SERVICES EXPEN 209992 ADVERTISING & SPONSORSH 181280 790740 2840201 1232903 1792267 50000 15292 60932 187585 103340 79920 84245 1198876 794904 0 398582 2526991 3180930 163970 177604 32000 31400 771955 888259 139034 529563 1106959 1626826 X 1420032 1554104 1420032 1554104 2526991 3180930 170269 -36197 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12107 4646 7461 148618 84541 64077 26860 14153 12707 84245 ROU ASSETS 398582 398582 DEFERRED COMPENSATION 139034 ROU LIABILITY 390529 529563 X PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE EXCEPT FOR ITS UNRELATED BUSINESS INCOME. THE ASSOCIATION HAS NET OPERATING LOSS CARRYOVERS OF APPROXIMATELY $400,000 WHICH ARE AVAILABLE TO OFFSET CERTAIN FUTURE UNRELATED BUSINESS INCOME. IF LEFT UNUSED, PORTIONS OF THE LOSS CARRYOVERS WILL BEGIN TO EXPIRE STARTING IN MARCH 31, 2024. MANAGEMENT OF THE ASSOCIATION BELIEVES THAT THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATION OF THEIR FORM 990 (FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) AND FORM 990-T (EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN) FILINGS FOR YEARS BEFORE MARCH 31, 2020. FORM 990, PART VI, SECTION A, LINE 8B THE BOARD HAS SOLE AUTHORITY FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FILING IS REVIEWED BY THE CONTROLLER AND/OR OFFICERS OF THE ASSOCIATION FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS OF INTEREST ARE REQUIRED TO BE DISCLOSED BY OFFICERS AND DIRECTORS ON AN ANNUAL BASIS VIA A SIGNED STATEMENT FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL COMPENSATION STUDIES ARE USED BY THE BOARD AS A BASIS FOR SETTING THE COMPENSATION OF THE EXECUTIVE DIRECTOR FORM 990, PART VI, LINE 15B - COMPENSATION PROCESS FOR OFFICERS NO COMPENSATION IS PAID TO ANY OFFICERS BY THE ASSOCIATION OTHER THAN THE EXECUTIVE DIRECTOR WHICH IS COVERED IN PART VI, LINE 15A. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART VIII, LINE 11C - MISC. REVENUE (HANDICAP & OTHER FEES): THE NAICS "BUSINESS CODE" FOR HANDICAP & OTHER FEES WAS CHANGED TO REFLECT A MORE ACCURATE 2 DIGIT AND 6 DIGIT CODE FORM 990, PART IX, LINE 24E LEASED EMPLOYEE EXPENSE - SPONSORSHIP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 178,286. PUBLICATION EXPENSE - GENERAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 141,020. TRAVEL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 96,930. WEBSITE SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,394. AWARDS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,436. BANKING CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,053. COMPUTER/SOFTWARE EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,615. MISCELLANEOUS EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,284. PUBLIC RELATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,003. TELEPHONE/COMMUNICATION COSTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,254. OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,565. NON-OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,765. STAFF DEVELOPMENT & RECRUITING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,639. CLOTHING - GENERAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,687. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,752. BUILDING & EQUIPMENT MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,632. UTILITIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,367. INSURANCE - SPONSORSHIP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,163. CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,280. TRADE SHOW - GENERAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,578. POSTAGE - GENERAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,841. PUBLICATION EXPENSE - SPONSORSHIP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,551. TRADE SHOW - SPONSORSHIP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 975. POSTAGE - SPONSORSHIP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 672. BAD DEBTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 605. PRINTING - GENERAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 335. PRINTING - SPONSORSHIP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58.