Gulf Coast Junior Golf Tour Inc Dba the First Tee of Naples/collier

Nonprofit profile at a glance

EIN
650477835
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-N 2007
Location
Naples, FL, USA
Phone
2393311800
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$2,882,893
Expenses
$850,334
Assets
$12,018,240
Liabilities
$92,346

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • CYNTHIA M DARLAND (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CYNTHIA M DARLAND (EXECUTIVE DIRECTOR): $176,930 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To impact the lives of young people by providing learning facilities and educational programs that promote development and life enhancing values (honesty, sportmanship, courtesey, respect, confidence, responsibility, perseverance, judment) through golf.

What it reported doing in 2025

The first tee life skills program is designed around teaching young people the game of golf, as well as helping team understand and ultimately develop the first tee nine core values: honesty, integrity, sportmanship, respect, confidence, responsibility, perseverance, courtesy and judgment. The first tee life skills curriculum was developed by experts in the field of positive youth developemnt through sports and is deliverd by caring coaches who have been formally trained by the first tee. At the first tee life skills, golf and life lessons are seamlessly incorporated into each experience . In addition to covering fundamentals of the golf swing and the game, a sample of life skills lessons include:1. Communication: how to make a proper introduction when meeting someone new and how to effectively communicate with others. 2. Self-management: technique for managing thoughts and emotions. 3. Goal setting: setting attainable goals to reach desired drams. 4. Overcoming challanges: strategies to adapt, manage, and overcome challanges.

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 82% 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

MIXED - Program spending has grown recently and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 54
  • Accountability: 26
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 28.2%; rating input score 28
  • Program expense ratio: 60.7%; rating input score 61
  • Fundraising efficiency: $25.14 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 70.5%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 14.13; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 20.8%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 15.2% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 19.8% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 28.2% of revenue deployed · 60.7% of spending went to programs
  • Governance: 0 of 15 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $516K in reported program spending
  • Leadership: top reported pay $177K · 16 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $730K reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 28/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.