West Texas Youth Development Inc

Nonprofit profile at a glance

EIN
830777833
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2018
Location
Midland, TX, USA
Phone
4322422510
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Golf

Official website

Reported finances

Revenue
$742,386
Expenses
$644,145
Assets
$3,408,341
Liabilities
$0

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

Leadership & pay

16 people listed

Executive titles in this filing

  • WILL CHRISTENSEN (President)
  • LANE BRANUM (Vice President)

Highest reported compensation

  • ELIZABETH MCCORMICK (Executive Dir.): $51,923 total reported compensation

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

Overview

Mission

First Tee - West Texas' mission is 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 Life-Skills Program is the green-grass program that occurs weekly on our course in which we integrate the game of golf with a life skills curriculum and create active learning experiences that build values like inner strength, self-confidence and resilience that kids can carry to everything they do.Golf course and practice facility care is a large part of our program. Without this course, programming cannot occur. Not all First Tees have their own course and practice facility.

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
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: 67
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.6%; rating input score 68
  • Program expense ratio: 75.5%; rating input score 76
  • Fundraising efficiency: $8.37 raised per $1 spent on fundraising; rating input score 32; 32nd 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.2%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 5.29; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 44.6% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 18.9% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 33.9% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 67.6% of revenue deployed · 75.5% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $487K in reported program spending
  • Leadership: top reported pay $52K · 16 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.