Tip of the Mitt Junior Golf Association Dba the First Tee of Northern Michigan

Nonprofit profile at a glance

EIN
743149490
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-EZ 2013
Location
Harbor Springs, MI, USA
Phone
2315263168
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$549,721
Expenses
$445,286
Assets
$543,635
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JOSH RICHTER (PRESIDENT)
  • SHAWN GRAY (VICE PRESIDENT)
  • KEVIN MCKINLEY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KEVIN MCKINLEY (EXECUTIVE DIRECTOR): $102,101 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 community and 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

Impact the lives of young people in northern Michigan by providing learning facilities and educational programs that promote character development and life enhancing values through the game of golf. In 2025 over 900 youth enrolled in certifying classes and over 6500 youth were reached via outreach activities to schools and camps. In addition to running our own programs, we partner with other youth organizations throughout the year to enrich the programs they offer young people. We do not charge anything to the partner organizations. Organizations include public and private schools, camp daggett, challenge mountain & crossroads industries (mentally disabled people of all ages).

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65%; rating input score 65
  • Program expense ratio: 79.3%; rating input score 79
  • Fundraising efficiency: $14.34 raised per $1 spent on fundraising; rating input score 46; 46th 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: Limited
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: 19%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 22.9%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 8.7% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 14.2% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 65% of revenue deployed · 79.3% of spending went to programs
  • Governance: 10 of 10 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $353K in reported program spending
  • Leadership: top reported pay $102K · 11 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 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.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.