Traverse City Junior Golf Association

Nonprofit profile at a glance

EIN
382589271
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Traverse City, MI, USA
Phone
2319354653
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$222,185
Expenses
$182,066
Assets
$379,140
Liabilities
$2,504

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

Leadership & pay

11 people listed

Executive titles in this filing

  • TIM CERNY (PRESIDENT)

Highest reported compensation

  • TODD HURSEY (EXECUTIVE DI): $55,375 total reported compensation
  • BOB LOBER (EMERITUS EXE): $800 total reported compensation
  • SCOTT WILSON (DIRECTOR(INS): $500 total reported compensation

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

Overview

Mission

Promote amateur athletics. More specifically, to promote junior and family golf activities by: (1) providing young people the opportunity to learn, mature, compete and grow through the game of golf. (2) teaching the following life skills through golf: honesty, integrity, respect, confidence, good sportsmanship and playing by the rules. (3) teaching the game of golf and a good understanding of the usga rules of golf and golf course etiquette. (4) recognizing students for their accomplishments both on and off the golf course. (5) encouraging families to enjoy the game of golf together. (6) promoting the continued growth of the game of golf through cooperation with area golf course facilities and schools. (7) sharing information pertaining to golf programs throught the grand traverse area and beyond.

What it reported doing in 2025

The tcjga hosts lesson sessions, tournaments and the in-school golf program for over 2,000 boys and girls from 4 to 22 years of age. During the season, the association had 583 active members with 419 participating in lesson sessions and 191 participating in junior golf tournaments. There were 108 league participants. Lessons were held at bay meadows family golf course. Junior golf tournaments were hosted at 24 different golf courses during the summer months. There were 1,850 students participating in the in-school golf program.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.2%; rating input score 62
  • Program expense ratio: 72.1%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 18.1%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 2.08; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 31.1%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 16.5% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 62.2% of revenue deployed · 72.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $131K in reported program spending
  • Leadership: top reported pay $55K · 11 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.