Team First Foundation
Nonprofit profile at a glance
- EIN
- 874166040
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-N 2021
- Location
- Cincinnati, OH, USA
- Phone
- 5135055192
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Recreation& Sports N.E.C.
Reported finances
- Revenue
- $630,000
- Expenses
- $1,699,477
- Assets
- $928,894
- Liabilities
- $31,033
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Greg Holman (President)
- Megan Combs (Executive Director)
People named in this filing
- Greg Holman (President)
- John McKenna (Treasurer)
- John Thorp (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
The Team First Foundation identifies and delivers educational programs and sports related activity opportunities for area community members.
What it reported doing in 2024
CINCINNATI BASKETBALL In 2023, basketball players from University of Cincinnati participated in a number of programs including Oyler School Mentorship Sessions (3 sessions) Cincinnati Basketball players attended 3 mentorship sessions as part of the Oyler Schools Alfred Hampton Mentoring Program. During each visit (lasting between 1 & 2 hours), each player was matched up 1:1 or 1:2 with children from grades K-8 for individual 30-min mentoring sessions. The students were able to select the activity that they did with their player mentors, including reading stories, playing educational games, working on classwork from core classes, word games (crosswords, word searches, etc.), puzzles, or group games such as Uno & Headbands. Throughout the years programming, UC Basketball players mentored over 30 Oyler School students. Reading Camp in partnership with Queen City Book Bank Cincinnati Football & Basketball players attended a 4-day reading camp at the Queen City Book Bank designed to help 20 youth & adult participants learn to read. Players assisted with vocabulary / spelling exercises, read to the group, & practiced reading comprehension with the participants using activity workbooks provided by QCBB. Tri-State Impact Camp 655 participants attended this youth basketball camp for local youth (1st -8th grade) hosted by the current UC Basketball team, who were also joined by players from Xavier, Northern Kentucky, Miami OH & Dayton. Camp consisted of basketball drills, games, team building activities/life skills, lunch, and team photo opportunities. Each participant also received an event t-shirt. Connor Kids Academy Cincinnati Basketball players served as coaches / counselors during a 3-day program for 55 boys in grades 5-7, hosted on their home court at Fifth Third Arena. Throughout the event, UC players led on-court basketball activities & team-building exercises in addition to assisting with educational programs in a classroom setting. Classroom lessons included personal hygiene, healthy habits, making good choices, etc. Colins Summer Slam Cincinnati Basketball players served as guest coaches for Colins Summer Slam, a 2-day summer basketball camp for 40 children & adults with mental disabilities. Hosted at Colins Lodge in Dayton, the UC players led on-court basketball activities & team-building exercises for the participants. In addition, players helped judge the participant Dance Contest, played in a cornhole tournament, and took photos with award winners! Queen City Book Bank 2-Year Anniversary Celebration Cincinnati Basketball players attended a celebratory gala for Queen City Book Bank to celebrate their 2-year anniversary in their current building. Players mingled with attendees (children & adults) & partners of QCBB, in addition to helping work stations such as: story- telling, t-shirt handouts, & book giveaways. Ody Oguama (UC player) also delivered remarks to the group sharing his positive experience of working with QCBB throughout his college career. The event was attended by 200+ adult and children. Crosstown Collaborative Youth Basketball Holiday Camp 120 participants attended this free youth basketball camp for local under resourced youth (1st -6th grade) hosted by the current UC Basketball team. Camp consisted of basketball drills, games, team building activities/life skills, lunch, and team photo opportunities. Each participant received an event t-shirt as well. Attendees were sourced with local nonprofit organizations including Cincinnati Rec Centers, Friars Club, United Heroes League, Most Valuable Kids, & Make A Wish. International Community Ambassador Program (Simas Lukosius) Simas Lukosius, an international player from Lithuania currently playing at UC, participated in a number of mission-based TFF events & activations. Because international student-athletes are not able to do active work within the US, the majority of Simas events were virtual. - Production Session: recorded 5 videos of Motivational Messaging f
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 82
- Accountability: 82
- Sustainability: 24
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 97.7%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 94%; rating input score 94; 41st percentile among comparable filings
- 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: 4 of 7 controls in place; rating input score 57
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -169.8%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 0.55; rating input score 25; 25th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 57; 57th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 12.5% per year; rating input score 100; 70th percentile among comparable filings
- Revenue growth: -36.5% per year; rating input score 0; 1st percentile among comparable filings
- Asset growth: -10.1% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 97.7% of spending went to programs
- Governance: 3 of 3 board members independent · 4 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $1.7M in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 15 of 17 current checks pass · 2 findings to review
- Schedules: 4 filed schedules · includes major donors and grants
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 3 filed related-organization links
- 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: Operating margin scored 1/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 25/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Liabilities to assets ratio scored 57/100.