Lake Michigan Junior Golf Association

Nonprofit profile at a glance

EIN
203856394
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-EZ 2013, Form 990-N 2010
Location
Grand Rapids, MI, USA
Phone
6162081177
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$1,555,535
Expenses
$1,195,900
Assets
$1,770,995
Liabilities
$83,011

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • TRAVIS MIKULENAS (PRESIDENT)

Highest reported compensation

  • TYLER SMIES (EXECUTIVE DI): $113,805 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.1%; rating input score 45
  • Program expense ratio: 56.6%; rating input score 57
  • Fundraising efficiency: $7.21 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 23.1%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 1.48; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 9.5%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 16.6% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 17.1% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 17.1% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 45.1% of revenue deployed · 56.6% of spending went to programs
  • Governance: 15 of 15 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $677K in reported program spending
  • Leadership: top reported pay $114K · 16 people listed
  • Consistency: 36 of 36 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Financial Efficiency: Fundraising efficiency scored 25/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.