2026-02-08T10:43:59-06:00 2025-03-31 933231352 ARSENAULT & EDDY CPAS PC 324 W MAIN STREET SUITE 20 BRIGHTON MI 48116 990 2024-04-01 386105801 GOLF ASSOCIATION OF MICHIGAN GOLF 2484789242 39255 COUNTRY CLUB DRIVE SUITE B-4 FARMINGTON HILLS MI 48331 WILLIAM C WHITTEN EXECUTIVE DIRECTOR 2484789242 2026-02-05 1 0 STEPHEN EDDY P01063441 5176721404 2024 2025-03-06 01:10:19Z WILLIAM C WHITTEN 39255 COUNTRY CLUB DRIVE SUITE B-40 FARMINGTON HILLS MI 48331 3605518 0 X WWW.GAM.ORG X 1919 MI PROMOTE, PRESERVE AND SERVE AMATEUR GOLF IN MICHIGAN 52 52 0 250 241364 0 22650 5000 3021123 3271849 53845 87305 216837 241364 3314455 3605518 0 0 0 0 0 0 0 0 0 3231229 3259801 3231229 3259801 83226 345717 3263732 3657029 1623616 1653948 1640116 2003081 PROMOTE, PRESERVE AND SERVE AMATEUR GOLF IN MICHIGAN 0 0 GOLF TOURNAMENTS - PLANNED AND ADMINISTERED GOLF TOURNAMENTS MEMBERSHIP CARDS - HANDICAPPING SERVICES FOR APPROXIMATELY 80,000 GOLFERS COURSE RATING - EXECUTED APPROXIMATELY 60 COURSE RATINGS IN MICHIGAN (MEASURED AND RATED TO DEVELOP SLOPE NUMBERS CRITICAL TO CALCULATING INDIVIDUAL HANDICAPS TO GOLFING MEMBERS) 3259802 3259802 3259802 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 0 1 1 0 0 0 0 0 0 0 X 52 52 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 MI X WILLIAM C WHITTEN 2484789242 39255 COUNTRY CLUB DRIVE SUITE B-40 FARMINGTON HILLS MI 48331 DIRECTORVOLUNTEER-SCHL ATTACHED DIRECTORS 0.50 X 0 0 0 WILLIAM C WHITTEN EXECUTIVE DIRECTOR 50.00 X 148348 0 19240 148348 0 19240 2 0 1 0 0 5000 5000 INDIVIDUAL MEMBERSHIP 713990 2353829 2353829 TOURNAMENT FEES 713990 824240 824240 CLUB MEMBERSHIP DUES 713990 51750 51750 EVENT FEES 713990 32312 32312 COURSE RATING FEES 713990 7300 7300 2418 2418 3271849 87305 87305 SPONSORSHIP REVENUE 541890 237692 237692 ADVERTISING REVENUE 541890 3672 3672 241364 3605518 3271849 241364 87305 X 30000 114978 76722 34809 85053 LEASED EMPLOYEE EXPENSE 935058 CLUB AND OTHER FACILITI 530908 ADVERTISING MARKETING & 220883 HANDICAP SERVICES EXPEN 219633 1011757 3259801 810456 742422 68528 2280 21263 94120 221828 133003 90731 88825 1943033 2464998 329721 264384 3263732 3657029 156273 178270 32000 36000 896436 946554 538907 493124 1623616 1653948 X 1640116 2003081 1640116 2003081 3263732 3657029 345717 19523 -2275 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12107 7070 5037 182861 107676 75185 26860 18257 8603 88825 ROU ASSETS 264384 264384 DEFERRED COMPENSATION 231500 ROU LIABILITY 261624 493124 X PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE EXCEPT FOR ITS UNRELATED BUSINESS INCOME. THE ASSOCIATION HAS NET OPERATING LOSS CARRYOVERS OF APPROXIMATELY $400,000 WHICH ARE AVAILABLE TO OFFSET CERTAIN FUTURE UNRELATED BUSINESS INCOME. IF LEFT UNUSED, PORTIONS OF THE LOSS CARRYOVERS WILL BEGIN TO EXPIRE STARTING IN MARCH 31, 2025. MANAGEMENT OF THE ASSOCIATION BELIEVES THAT THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATION OF THEIR FORM 990 (FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) AND FORM 990-T (EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN) FILINGS FOR YEARS BEFORE MARCH 31, 2022. X 1 1 X X X 0 0 0 WILLIAM C WHITTEN EXECUTIVE DIRECTOR 127920 0 20428 0 0 0 5117 0 14123 0 167588 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE BOARD HAS SOLE AUTHORITY FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FILING IS REVIEWED BY THE CONTROLLER AND/OR OFFICERS OF THE ASSOCIATION FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS OF INTEREST ARE REQUIRED TO BE DISCLOSED BY OFFICERS AND DIRECTORS ON AN ANNUAL BASIS VIA A SIGNED STATEMENT FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL COMPENSATION STUDIES ARE USED BY THE BOARD AS A BASIS FOR SETTING THE COMPENSATION OF THE EXECUTIVE DIRECTOR FORM 990, PART VI, LINE 15B - COMPENSATION PROCESS FOR OFFICERS NO COMPENSATION IS PAID TO ANY OFFICERS BY THE ASSOCIATION OTHER THAN THE EXECUTIVE DIRECTOR WHICH IS COVERED IN PART VI, LINE 15A. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 24E LEASED EMPLOYEE EXPENSE - SPONSORSHIP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 204,554. PUBLICATION EXPENSE - GENERAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 149,728. WEBSITE SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 118,931. TRAVEL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 106,385. BANKING CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,841. AWARDS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,695. PUBLIC RELATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,618. MISCELLANEOUS EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,393. COMPUTER/SOFTWARE EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,131. OFFICE & POSTAGE EXPENSE - GENERAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,330. BUILDING & EQUIPMENT MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,882. TELEPHONE/COMMUNICATION COSTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,378. STAFF DEVELOPMENT & RECRUITING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,136. NON-OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,497. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,443. CLOTHING - GENERAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,833. INSURANCE - SPONSORSHIP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,660. UTILITIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,413. CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,779. TRADE SHOW - SPONSORSHIP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,205. PUBLICATION EXPENSE - ADVERTISING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,672. TRADE SHOW - GENERAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,278. OFFICE & POSTAGE - SPONSORSHIP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,257. PRINTING - GENERAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 446. BAD DEBTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 185. PRINTING - SPONSORSHIP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 87. FORM 990, PART XII, LINE 2C NO CHANGES DURING THE YEAR.