Great Lakes Sports Commission
Nonprofit profile at a glance
- EIN
- 820954493
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025, Form 990-N 2018
- Location
- Iron Mountain, MI, USA
- Phone
- 2312678024
- Rating confidence
- Limited
- Sector
- Boards of Trade
Reported finances
- Revenue
- $218,429
- Expenses
- $1,294,364
- Assets
- $5,938,338
- Liabilities
- $3,182
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- ERIC MARVIN (EXECUTIVE DIRECTOR)
Highest reported compensation
- ERIC MARVIN (EXECUTIVE DIRECTOR): $191,065 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the great lakes sports commission is to promote northern Michigan as a premier destination for sports, recreation, and tourism. It works to drive economic development, community vitality, and quality of life by leveraging sports and recreation through strategic partnerships, infrastructure support, events, and tourism-focused initiatives.
What it reported doing in 2025
In 2025, the great lakes sports commission (glsc) advanced sports, recreation, and tourism throughout northern Michigan and the upper peninsula by effectively managing programs and operations across its 36-county region. Glsc awarded infrastructure development grants to improve community facilities and regional sports assets and provided sports development grants to partners hosting events and initiatives that promote economic impact and community engagement. The organization continued to collaborate with prior grantees and loan recipients to maximize long-term utilization of funded projects. Glsc also supported and hosted the lpga epson tour great lakes championship, leveraging partnerships and volunteers to deliver a high-quality event that generated economic activity and showcased the region as a premier destination for sports and recreation.
Operating model
- Revenue model
- Investment-supported. 87% of the money available for current operations came from recurring investment income.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 56
- Accountability: 84
- Sustainability: 32
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 85.7%; rating input score 86; 3rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 72.5%; rating input score 72; 49th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -492.6%; rating input score 0; 0th percentile among comparable filings
- Total-asset coverage ratio: 4.59; rating input score 78; 78th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
- Officer compensation ratio: 14.8%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 3.5% per year; rating input score 100; 39th percentile among comparable filings
- Asset growth: -9% per year; rating input score 0; 6th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 10 of 10 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.3M in reported program spending
- Leadership: top reported pay $191K · 11 people listed · 0 of 6 pay-setting controls reported
- Consistency: 9 of 10 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes grants and executive pay
- Filing history: 5 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- Related organizations: 8 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Operating margin scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 23/100.
- Review — Sustainability: Liabilities to assets ratio scored 52/100.