Del Rio Cc Foundation Dba First Tee Central Valley
Nonprofit profile at a glance
- EIN
- 912143033
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Modesto, CA, USA
- Phone
- 2095441780
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Golf
Reported finances
- Revenue
- $651,747
- Expenses
- $342,647
- Assets
- $777,639
- Liabilities
- $60
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- VICTORIA GAFFNEY (PRESIDENT)
People named in this filing
- VICTORIA GAFFNEY (PRESIDENT)
- DAVID HALVERSON JR (VICE PRESIDE)
- ANTHONY BONALES (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To positively impact the lives of central valley area youth by providing educational programs that ensure character development and the mastery of life skills through instruction in the game of golf.
What it reported doing in 2024
Equipping central valley area youth with character development and mastery of life skills through the first tee program, which consists of a golf program for boys and girls between the ages of 7 and 16.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
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: 31
- Transparency & Controls: 92
- Accountability: 76
- Sustainability: 82
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 26.6%; rating input score 27
- Program expense ratio: 47.7%; rating input score 48
- Fundraising efficiency: Limited
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; 63rd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: 47.4%; rating input score 92; 92nd percentile among comparable filings
- Total-asset coverage ratio: 2.27; rating input score 68; 68th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: -3.7% per year; rating input score 0; 9th percentile among comparable filings
- Revenue growth: 3.9% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: 2.8% per year; rating input score 100; 29th percentile among comparable filings
Details
- Where the money goes: 26.6% of revenue deployed · 47.7% of spending went to programs
- Governance: 14 of 14 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $164K in reported program spending
- Leadership: top reported pay $0 · 14 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- 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.
- High — Financial Efficiency: Mission deployment rate scored 27/100.
- Moderate — Financial Efficiency: Program expense ratio scored 48/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.