San Francisco First Tee

Nonprofit profile at a glance

EIN
912169009
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
San Francisco, CA, USA
Phone
4157314653
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$2,582,388
Expenses
$2,324,155
Assets
$15,584,565
Liabilities
$148,939

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

Leadership & pay

26 people listed

Executive titles in this filing

  • DAN BURKE (EXECUTIVE DIRECTOR)
  • SCOTT C SOLLERS (PRESIDENT)
  • SARA RECKTENWALD (VICE PRESIDENT)

People named in this filing

  • MURRAY BODINE (DIRECTOR)
  • KAY COCKERILL (DIRECTOR)
  • CRAIG JOHNSON (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The first tee san francisco is a unique youth development programthat uses the sport of golf to teach students life skills. Valuesinherent to the game of golf: including integrity, honesty, self-control and self-reliance are also explored both on the courseand in a classroom setting. Students learn to apply these values andprinciples to all aspects of their lives. Our goal is to have eachstudent leave our program with the self-management, goal setting, andconflict resolution skills necessary to compete and contribute intheir respective communities. Our students lead both on and off thegolf course.

What it reported doing in 2024

Operational costs associated with facility usage and externalcoaches. The facilities provide us with a location to educate ouryouth, while the coaches teach them the game of golf.

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 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 76
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.6%; rating input score 75
  • Program expense ratio: 64.1%; rating input score 64
  • Fundraising efficiency: $3.32 raised per $1 spent on fundraising; rating input score 10; 10th 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: 10%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 6.71; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: -27.6% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -11.7% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 74.6% of revenue deployed · 64.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $0 · 26 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.