Detroit Youth Golf

Nonprofit profile at a glance

EIN
883369258
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Detroit, MI, USA
Phone
3138203362
Rating
61
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Youth Development Programs

Reported finances

Revenue
$622,101
Expenses
$648,863
Assets
$768,421
Liabilities
$13,378

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

Leadership & pay

19 people listed

Executive titles in this filing

  • ANDREW STEIN (PRESIDENT &)
  • CARL BENTLEY (CEO)
  • TANYA HILL (PRESIDENT)

Highest reported compensation

  • ANDREW STEIN (PRESIDENT &): $374,078 total reported compensation
  • RICK DEBARTOLOMEO (CFO): $223,266 total reported compensation
  • CARL BENTLEY (CEO): $159,780 total reported compensation

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

Overview

Mission

First tee is a youth development organization that enables kids to build the strength of character that empowers them through a lifetime of new challenges. By seamlessly integrating the game of golf with a life skills curriculum. We're building game changers through golf in southeast Michigan.

What it reported doing in 2024

Same as above.

Operating model

Revenue model
Donor-supported. 64% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - Most voting board members are independent and program spending has grown recently. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 56
  • Accountability: 91
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.1%; rating input score 55
  • Program expense ratio: 51.6%; rating input score 52
  • Fundraising efficiency: $3.28 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.3%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.18; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 34.3%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 73.4% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 62.8% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 72.7% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 55.1% of revenue deployed · 51.6% of spending went to programs
  • Governance: 17 of 17 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $335K in reported program spending
  • Leadership: top reported pay $374K · 19 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes executive pay
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Operating margin scored 25/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 5/100.