Fore the Ladies
Legal name: Fore the Ladies Inc
Nonprofit profile at a glance
- EIN
- 861640029
- IRS 990 coverage
- 2023–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2022, Form 990-N 2021
- Location
- Sylvania, OH, US
- Phone
- 4195177789
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Golf
Reported finances
- Revenue
- $540,583
- Expenses
- $331,718
- Assets
- $246,175
- Liabilities
- $298
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- ABBY LIEBENTHAL (PRESIDENT)
People named in this filing
- ABBY LIEBENTHAL (PRESIDENT)
- JON LIEBENTHAL (SECRETARY)
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 introduce more women to the game and bring them together to play, watch, and participate in everything golf has to offer, making golf more accessible and approachable while removing barriers such as cost, equipment, golf course access and intimidation.
What it reported doing in 2024
To promote growth, diversity and inclusion in women's golf through education, clinics and other golf related events.
Operating model
- Revenue model
- Earned-program. 91% of the money available for current operations came from fees and other program revenue.
- 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 90
- Accountability: 70
- Sustainability: 71
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 61.1%; rating input score 61
- Program expense ratio: 99.2%; rating input score 99
- 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- 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: 38.6%; rating input score 89; 89th percentile among comparable filings
- Total-asset coverage ratio: 0.74; rating input score 34; 34th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 79; 79th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 44.1% per year; rating input score 100; 95th percentile among comparable filings
- Revenue growth: 80.9% per year; rating input score 100; 99th percentile among comparable filings
- Asset growth: 116.5% per year; rating input score 100; 99th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 38 operating locations identified
- Where the money goes: 61.1% of revenue deployed · 99.2% of spending went to programs
- Governance: 2 of 2 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $329K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 34/100.