The First Tee of Southeastern New Mexico Inc

Nonprofit profile at a glance

EIN
203586672
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2012
Location
Roswell, NM, USA
Phone
5756234444
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Youth Development Programs

Reported finances

Revenue
$304,561
Expenses
$306,515
Assets
$434,792
Liabilities
$6,060

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

Leadership & pay

8 people listed

Executive titles in this filing

  • ADRIENNE A FIELDS (CEO)
  • NICOLE R AUSTIN (PRESIDENT)
  • EMILY COMETTI (VICE PRESIDENT)

Highest reported compensation

  • ADRIENNE A FIELDS (CEO): $90,000 total reported compensation

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

Overview

Mission

To impact the lives of young people by providing educational programs that build character, instill life enhancing values and promote healthy choices through the game of golf.

What it reported doing in 2024

The fist tees core program, life skills experience, focuses on meeting community needs in vulnerable children, providing support systems and producing beneficial changes through the provision of affordable programming designed to use golf as a vehicle to develop social, academic and physical skills. Critical life skills are fostered through the acquisition and internalization 1.) the nine core values: honesty, integrity, respect, responsibility, courtesy, sportsmanship, confiden, judgement and perservance, 2.) code of conduct: respect for myself for others and for my surroundings and 3.) the health habits: school (obtaining knowledge, friends (creating and maintaining healthy relationships, vision (preparing for the future), play(regular physical activity), energy (proper diet and nutrition), safety (proper safe practices), mind (cognitive and emotional capabilities), family (healthy home), and community (extending and providing social opportunities).

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

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 100
  • Accountability: 84
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.8%; rating input score 80
  • Program expense ratio: 79%; rating input score 79
  • Fundraising efficiency: $7.2 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • 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: -0.6%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 1.42; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 29.4%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 14.7% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 79.8% of revenue deployed · 79% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $242K in reported program spending
  • Leadership: top reported pay $90K · 8 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.