First Tee of St Johns County Inc

Nonprofit profile at a glance

EIN
593595774
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Elkton, FL, USA
Phone
9048102231
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Girls Clubs

Official website

Reported finances

Revenue
$268,661
Expenses
$208,680
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • EARL C TREFRY (PRESIDENT/DIRECTOR)
  • RICK ROBERTS (VICE PRESIDENT/DIRECTOR)

People named in this filing

  • JEFF HELMS (DIRECTOR)
  • MURRELL WEISSINGER (DIRECTOR)
  • EARL C TREFRY (PRESIDENT/DIRECTOR)

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 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to impact the lives of young people

What it reported doing in 2013

The expenses of offering our life skills experience make the game of golf affordable and accessible, emphasizing the introduction of children of all races and economic backgrounds to the game of golf, and to the values of character and life skills inherent in the game. In 2013, we had 400 enrolled junior members active in either the onsite programming, after school pr0gramming or summer camps. Members receive golf for the junior and family member all year, and access to our programming which takes place over three 9-week and two 4-week sessions. The first tee life skills experience is the core of the program. It instills the inherent values of the game of golf, and shows participants how to transfer these values into other aspects of life. Students are taught responsiblity, courtesy, how to make decisions by thinking about possible consequences, how to set goals, how to define these goals, the importance of maintaining a positive attitude and the importance of showing respect to others. Participants are exposed to a youth-centered climate where they are empowered to explore options and make their own decisions.

Operating model

Revenue model
Donor-supported. 69% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Revenue has declined or grown slowly and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 100
  • Accountability: 88
  • Sustainability: 47
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.6%; rating input score 66
  • Program expense ratio: 84.4%; rating input score 84
  • Fundraising efficiency: $14.28 raised per $1 spent on fundraising; rating input score 52; 52nd 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; 63rd 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: 22.3%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -7.4% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -38% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 65.6% of revenue deployed · 84.4% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $176K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • 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 — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.