Piney Woods Golf Youth and Development Foundation
Nonprofit profile at a glance
- EIN
- 861122438
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024, Form 990-EZ 2018
- Location
- Longview, TX, USA
- Phone
- 9037531415
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $305,085
- Expenses
- $238,772
- Assets
- $569,747
- Liabilities
- $4,810
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- DR ROBERT HAMILTON (President)
- ERIC SWANSON (Vice President)
- BARRY SHEETS (President)
Highest reported compensation
- MIA KING (Executive Dir.): $59,446 total reported compensation
- ROY PACE (Director): $11,520 total reported compensation
- TERRY GEBHARDT (FORMER EXEC DIR): $5,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The first tee of the piney woods was started in 2005. The organization's principal activity is to instruct area youth in the principles, ethics, and skills of golf and to develop life skills. The goal is to give young people from all backgrounds the opportunity to develop, through golf and character education, a set of nine core values: honesty, integrity, sportsmanship, respect, courtesy, judgement, confidence, responsiblility, and perseverance. The cost of the programs is kept low for the youngsters and funding is required to make the programs work. No youngster is turned away due to financial reasons and their fees are paid by scholarship if they qualify. The organization receives corporate and personal contributions, and grants from the national first tee (world golf foundation, inc.), pga of america, and the lpga foundation.the golf professionals attend a life skill training session in order to teach the program.
What it reported doing in 2024
First tee clinics were conducted during the summer, and fall of 2024. The clinics were usually conducted one day a week, for a six week period. Each session ran for two or three hours. The youngsters were given additional practice and playtime to work on their golf. Each session included a life skill eucatiion portion in the clinic. At the end of these programs the youngsters were tested for what they had learned. A total of 763 children participated in these clinics. Other programs and clinics were conducted at various local schools.
Operating model
- Revenue model
- Donor-supported. 76% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 99% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 92
- Accountability: 75
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.5%; rating input score 81
- Program expense ratio: 98.2%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 93.3%; rating input score 93; 26th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 21.7%; rating input score 75; 75th percentile among comparable filings
- Total-asset coverage ratio: 2.39; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 47; 47th percentile among comparable filings
- Officer compensation ratio: 31.8%; rating input score 10; 10th percentile among comparable filings
Growth
- Program expense growth: 5.3% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: 7.3% per year; rating input score 100; 63rd percentile among comparable filings
- Asset growth: 15.6% per year; rating input score 100; 78th percentile among comparable filings
Details
- Where the money goes: 81.5% of revenue deployed · 98.2% of spending went to programs
- Governance: 14 of 15 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $235K in reported program spending
- Leadership: top reported pay $59K · 17 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 7 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- 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 — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Officer compensation ratio scored 10/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 47/100.