Golf Fore Life Skills the First Tee of Orange County

Nonprofit profile at a glance

EIN
274581056
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2011
Location
Anaheim, CA, USA
Phone
7148338221
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$1,198,564
Expenses
$1,556,577
Assets
$1,476,132
Liabilities
$442,818

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

Leadership & pay

18 people listed

Highest reported compensation

  • WENDY CULLEN (Director): $194,146 total reported compensation

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

Overview

Mission

Golf fore life skills operates as the first tee of orange county and provides youth with character building and life skills lessons using golf as a platform

What it reported doing in 2024

Golf fore life skills operates as the first tee of orange county, which is an official chapter of the national first tee organization. In 2013, the first tee of orange county held its first classes for youth ages 3-18. The ongoing classes are held at public golf facilities and through after school programs at local schools. The classes teach core values through the game of golf. The core values taught consist of honesty, integrity, sportsmanship, respect, confidence, responsibilit, perseverance, courtesy and judgement. During 2020, the program served 845 youths, which was significantly reduced when compared to prior years due to the pandemic. The program is run by the executive director who is overseen by the board of directors. The program revenue mainly consists of the fees paid by participants in the program classes. The program expenses consist mainly of salaries for the program coaches. Program expenses also include class materials, supplies, participant healthy snacks and water and golf facility fees.

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 97% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 62
  • Accountability: 90
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.3%; rating input score 74
  • Program expense ratio: 56.7%; rating input score 57
  • Fundraising efficiency: $1.95 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 2nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -29.9%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 12.5%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 28.8% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 29.8% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 15.3% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 74.3% of revenue deployed · 56.7% of spending went to programs
  • Governance: 19 of 18 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $882K in reported program spending
  • Leadership: top reported pay $194K · 18 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 27 of 29 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • High — Sustainability: Operating margin scored 6/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.