Nonprofit · EIN 20-3856394
LAKE MICHIGAN JUNIOR GOLFASSOCIATION INC
Also known as FIRST TEE WEST MICHIGAN
Tax-exempt · GRAND RAPIDS, MI 49503
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,555,535 | $1,195,900 | $359,635 | $1,770,995 | $83,011 | $1,687,984 |
| December 31, 2024 | 990 | $1,457,235 | $1,156,625 | $300,610 | $1,400,743 | $72,394 | $1,328,349 |
| December 31, 2023 | 990 | $1,087,790 | $1,126,912 | -$39,122 | $1,064,920 | $37,181 | $1,027,739 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,444,941
- Program service revenue
- $132,126
- Investment income
- $44,468
- Net income from fundraising events
- -$66,000
- Other revenue
- -$66,000
Expenses
- Grants and similar amounts paid
- $8,400
- Compensation of officers, directors and key employees
- $113,805
- Other salaries and wages
- $681,854
- Salaries, compensation and benefits (total)
- $891,502
- Professional fundraising fees
- $0
- Accounting fees
- $9,615
- Occupancy
- $33,277
- Travel
- $28,215
- Depreciation
- $1,278
- Program services (functional)
- $677,017
- Management and general (functional)
- $318,449
- Fundraising (functional)
- $200,434
Balance sheet and other
- Total assets, start of year
- $1,400,743
- Total assets, end of year
- $1,770,995
- Total liabilities, end of year
- $83,011
- Net assets, end of year
- $1,687,984
- Land, buildings and equipment
- $7,102
- Publicly traded securities
- $293,970
- Net assets without donor restrictions
- $1,565,403
- Net assets with donor restrictions
- $122,581
- Gross receipts
- $1,656,258
- Employees
- 103
- Volunteers
- 453
- Year formed
- 2005
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TYLER SMIES | EXECUTIVE DI Officer | 40 | $110,962 | $2,843 |
| TRAVIS MIKULENAS | PRESIDENT Trustee or director | 2 | $0 | $0 |
| MAUREEN FITZGERALD PENN | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| SCOTT VANDER LINDE | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| NATE GOLOMB | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| MATTHEW FORKIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RANDY FREEBURG | DIRECTOR Trustee or director, Officer | 1 | $0 | $0 |
| ANTOINETTA FREEMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RUSS HINES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| IAN HUGHES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN KRUIS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KYLIE LANNEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RANDY LINDQUIST | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JASON MANSHUM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROSS RYZENGA | DIRECTOR Trustee or director | 1 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HENRY STALLINGS | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TYLER SMIES | EXECUTIVE DI Officer | 40 | $102,868 | $3,079 |
| TRAVIS MIKULENAS | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| MAUREEN FITZGERALD PENN | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| SCOTT VANDER LINDE | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| NATE GOLOMB | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| RICK VANDENBERG | PRESIDENT- P Trustee or director, Officer | 2 | $0 | $0 |
| MATTHEW FORKIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RANDY FREEBURG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANTOINETTA FREEMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RUSS HINES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| IAN HUGHES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN KRUIS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RANDY LINDQUIST | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JASON MANSHUM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROSS RYZENGA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| HENRY STALLINGS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PAUL ALBARRAN | DIRECTOR - P Trustee or director | 1 | $0 | $0 |
| JEANNE HESS | DIRECTOR - P Trustee or director | 1 | $0 | $0 |
| MITCH WILSON | DIRECTOR - P Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TYLER SMIES | EXECUTIVE DI Officer | 40 | $99,790 | $2,706 |
| RICK VANDENBERG | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| TRAVIS MIKULENAS | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| MAUREEN FITZGERALD PENN | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| SCOTT VANDER LINDE | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| PAUL ALBARRAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANTOINETTA FREEMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NATE GOLOMB | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEANNE HESS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RUSS HINES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN KRUIS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RANDY LINDQUIST | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JASON MANSHUM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROSS RYZENGA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MITCH WILSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| OMAR HALL | DIRECTOR - P Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 118 COMMERCE AVE SW SUITE 400, GRAND RAPIDS, MI 49503-4106
- In care of
- % TYLER SMIES
- Mailing address (990-N for 2010)
- 753 Moulton Avenue, North Muskegon MI 49445
- Principal officer (990 for 2025)
- MAUREEN FITZGERALD PENN
- Principal officer (990-N for 2010)
- Steve Scheuermann, 753 Moulton Avenue, North Muskegon MI 49445
- Signed the 990
- SCOTT VANDER LINDE, TREASURER
- Phone
- (616) 208-1177
- Return prepared by
- MEYAARD TOLMAN & VENLET PC
Mission
TO IMPACT THE LIVES OF YOUNG PEOPLE BY PROVIDING EDUCATIONAL PROGRAMS THAT BUILD CHARACTER, INSTILL LIFE-ENHANCING VALUES AND PROMOTE HEALTHY CHOICES THROUGH THE GAME OF GOLF.
Program accomplishments
- THE FIRST TEE TEACHES YOUNG PEOPLE ITS NINE CORE VALUES: HONESTY, INTEGRITY, SPORTSMANSHIP, RESPECT, CONFIDENCE, RESPONSIBILITY, PERSEVERANCE, COURTESY AND JUDGMENT. THE FIRST TEE EXPERIENCE TEACHES THESE KIDS VALUABLE LIFE SKILLS INCLUDING PROBLEM-SOLVING, MANAGING TIME, CONTROLLING ONE'S EMOTIONS, MAKING FRIENDS WITH DIVERSE PEERS, WORKING WELL WITH OTHERS AND IMPROVING RELATIONSHIPS WITH FAMILY AND COMMUNITY. PARTICIPANTS WERE ABLE TO TRANSFER THE LIFE SKILLS THEY LEARNED IN GOLF TO SCHOOL AND OTHER AREAS OF THEIR LIVES. SKILLS INCLUDING DECISION-MAKING, SELF-MANAGEMENT, AND SETTING GOALS WERE CONSISTENTLY TRANSFERRED TO SITUATIONS INVOLVING SCHOOL, FAMILY, FRIENDS, JOBS, COLLEGE, CAREER AND OUT-OF-SCHOOL ACTIVITIES.Expenses $677,017 · grants $8,400 · revenue $132,126
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-3856394
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N6A)
- Assets (IRS master file)
- $1,770,995
- Income (IRS master file)
- $1,656,258
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,555,535 | $1,195,900 | $1,770,995 | XML |
| 990 | December 2024 | $1,457,235 | $1,156,625 | $1,400,743 | IRS |
| 990 | December 2023 | $1,087,790 | $1,126,912 | $1,064,920 | XML |
| 990 | December 2022 | $936,401 | $881,073 | $1,087,542 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2010 Officer: Steve Scheuermann | December 31, 2010 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-3856394).
Questions about LAKE MICHIGAN JUNIOR GOLFASSOCIATION INC
- What is the EIN of LAKE MICHIGAN JUNIOR GOLFASSOCIATION INC?
- The employer identification number (EIN) of LAKE MICHIGAN JUNIOR GOLFASSOCIATION INC is 20-3856394.
- Is LAKE MICHIGAN JUNIOR GOLFASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to LAKE MICHIGAN JUNIOR GOLFASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAKE MICHIGAN JUNIOR GOLFASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LAKE MICHIGAN JUNIOR GOLFASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAKE MICHIGAN JUNIOR GOLFASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LAKE MICHIGAN JUNIOR GOLFASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names MAUREEN FITZGERALD PENN.
- Who are the officers and directors of LAKE MICHIGAN JUNIOR GOLFASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 16 people; 1 received compensation from the organization, the highest $110,962 (TYLER SMIES, EXECUTIVE DI).
- How much revenue does LAKE MICHIGAN JUNIOR GOLFASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,555,535, expenses of $1,195,900 and total assets of $1,770,995 at year end.
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All nonprofits in GRAND RAPIDS · Michigan · Recreation and sports