Michigan PGA

Legal name: The Professional Golfers Assn of America Michigan Section Foundation

Nonprofit profile at a glance

EIN
382432039
IRS 990 coverage
2019–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Bath, MI, United States
Phone
(517) 641-7421
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$353,591
Expenses
$434,456
Assets
$513,935
Liabilities
$2,535

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • STEPHANIE JENNINGS (PRESIDENT)
  • DAN URBAN (VICE PRESIDENT)
  • DEAN KOLSTAD (HONORARY PRESIDENT)
  • KEVIN HELM (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KEVIN HELM (EXECUTIVE DIRECTOR): $185,442 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

PGA REACH Michigan is the 501(c) 3 nonprofit organization and philanthropic arm of the Michigan PGA Section, committed to serving our communities and growing the game of golf through our three pillars- Youth, Military, and Inclusion. The growth of PGA REACH Michigan would not be possible without our PGA of America Golf Professionals’ belief and vision. Our foundation transitioned in 2019 to align with the PGA of America by rebranding it to PGA REACH Michigan with its mission remaining to positively impact people’s lives through golf. Within our three core pillars: Youth, Military, and Inclusion, PGA REACH Michigan will continue to provide impactful programs to serve those in our community. Please review the impact reports below to learn how our programs operate and where each program is supported within our three pillars. 2024 Impact Report.

What it reported doing in 2024

Growing the game of golf through youth, military, and inclusion.

Operating model

Revenue model
Donor-supported. 70% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 85% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 83
  • Accountability: 74
  • Sustainability: 29
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.7%; rating input score 94
  • Fundraising efficiency: $43.67 raised per $1 spent on fundraising; rating input score 74; 74th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -22.9%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 1.18; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 24.7% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 19% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: -2.2% per year; rating input score 0; 17th percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 100% of revenue deployed · 93.7% of spending went to programs
  • Governance: 17 of 17 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $407K in reported program spending
  • Leadership: top reported pay $185K · 18 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.