First Tee is an international youth development organization using the game of golf and its inherent values to teach young people life skills and healthy habits. [continued at the top of page 2]

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
$172K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $347K a year · 38% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$172K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
19 mo
of spending, in cash
Looks good: 18.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 12 voting members
Looks good: 11 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$700K
-28% vs prior year
Spent
$671K
To programs
73%
Net assets
$1.1M
By yearFY2020–FY2025
Revenue
$700K
FY2024▼ -28%
Tap a bar for its year
Revenue by fiscal year
FY2020$535K
FY2021$605K
FY2022$877K
FY2023$975K
FY2024$700K
FY2025$1.8M
Expenses
$671K
FY2024▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$419K
FY2021$490K
FY2022$599K
FY2023$630K
FY2024$671K
FY2025$638K
Net assets
$1.1M
FY2024▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$330K
FY2021$437K
FY2022$728K
FY2023$1.1M
FY2024$1.1M
FY2025$2.3M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2005.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $490K Management & general 27% · $179K Fundraising 0% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $172K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exec Director
$172,060Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Exec. Board Mem
$0Pt VII · Sec A
Exec. Board Mem
$0Pt VII · Sec A
Exec. Board Mem
$0Pt VII · Sec A

Brian Amador’s $156K as Exec Director is at the 68th percentile of top reported officer pay among 1842 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024
Brian Amador$156,100$172,060

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Teaches kids life skills and healthy habits through golf.

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Provided by the organization

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3 programs · $490K · in their own filed words · FY2024
01

The first tee life skills experience classes seamlessly introduce the game of golfand its etiquette through a unique character education curriculum. This programoffered with a "pay what you can" policy makes the sport affordable and accessible to all interested families.

$490Kprogram expense
02

Our girls golf club of pleasanton is one of the premier programs run by ourorganization. This program provides a comfortable setting for girls to learn thesport of golf, benefit from its coachable moments and make new friends along theway.

Pt IX · col B
03

The first tee summer camps provide a fun introduction to the sport of golf bytop-tier golf instructors. This program held in june and july feeds partipantfamilies into our formal program.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$700K
Ln 12
Gifts and grantsLn 1h$444K
Fees for servicesLn 2g$231K
Investment incomeLn 3$41K
Money outPt IX
$671K
Ln 25
Programscol B$490K
Managementcol C$179K
Fundraisingcol D$2K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$1.1M
LiabilitiesLn 26$2K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$444K
Noncash giftsLn 1g$34K
Fundraising eventsLn 1c$249K
Fees for servicesLn 2g$231K
Investment incomeLn 3$41K
Gains on assetsLn 7$102
Total revenueLn 12$700K
Assets in detailPt X, end of year
CashLn 1$131K
SavingsLn 2$925K
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$60K
Other assetsLn 15$0
Total assetsLn 16$1.1M
LiabilitiesLn 26$2K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 539
VolunteersI 67
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.1M$1.1M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$15K$60K
Total assetsLn 16$1.1M$1.1M
LiabilitiesLn 26$4K$2K
Net assetsLn 32$1.1M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$172K$129K$43K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$83K$62K$21K
Pension plan contributionsLn 8$1K$1K
Other employee benefitsLn 9$3K$2K$674
Payroll taxesLn 10$31K$23K$8K
Management feesLn 11a$0
Legal feesLn 11b$11K$11K
Accounting feesLn 11c$20K$20K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$2K$2K
Information technologyLn 14$16K$16K
RoyaltiesLn 15$0
OccupancyLn 16$144K$108K$36K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$11K$9K$3K
InsuranceLn 23$18K$18K
Other expenses (24a–d)Ln 24$171K$154K$17K
All other expensesLn 24e−$15K$429−$17K$2K
Total functional expensesLn 25$671K$490K$179K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.8M$638K$1.2M$2.3M 990 PDF
FY2024 Viewing $700K$671K$29K$1.1M 990 PDF
FY2023 $975K$630K$345K$1.1M 990 PDF
FY2022 $877K$599K$278K$728K 990 PDF
FY2021 $605K$490K$115K$437K 990 PDF
FY2020 $535K$419K$116K$330K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $699,748 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $217,686$444,329
I-9 Program service revenuePrior year $242,719$230,870
I-10 Investment incomePrior year $11,589$41,213
I-11 Other revenuePrior year $502,906−$16,664
I-12 Total revenuePrior year $974,900$699,748
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $208,706$289,886
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $426,443$380,982
I-18 Total expensesPrior year $635,149$670,868
I-19 Revenue less expensesPrior year $339,751$28,880
Part VI · Governance 11 of 12 board members independent, 1 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $699,748 across 11 lines filed
VIII-1c Fundraising events$249,111
VIII-1f All other contributions, gifts and grants$195,218
VIII-1g Noncash contributions (included above)$33,841
VIII-1h Total contributions, gifts and grants$444,329
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $230,870$230,870
VIII-3 Investment incomeExcluded from tax $41,111$41,111
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $102$102
VIII-8 Net income from fundraising eventsExcluded from tax −$16,664−$16,664
VIII-12 Total revenueRelated to mission $230,972 · Excluded from tax $24,447$699,748
Part IX · Statement of functional expenses $670,868 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $129,046 · Management $43,014$172,060
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $61,849 · Management $20,952$82,801
IX-8 Pension plan contributionsManagement $1,013$1,013
IX-9 Other employee benefitsPrograms $2,023 · Management $674$2,697
IX-10 Payroll taxesPrograms $23,486 · Management $7,829$31,315
IX-11a Management fees$0
IX-11b Legal feesManagement $10,802$10,802
IX-11c Accounting feesManagement $19,818$19,818
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $2,252$2,252
IX-13 Office expensesManagement $1,852$1,852
IX-14 Information technologyManagement $16,210$16,210
IX-15 Royalties$0
IX-16 OccupancyPrograms $107,941 · Management $35,980$143,921
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $8,510 · Management $2,836$11,346
IX-23 InsuranceManagement $18,302$18,302
IX-24 Other expenses (24a–d)Programs $154,252 · Management $16,888$171,140
IX-24e All other expensesPrograms $429 · Management −$16,928 · Fundraising $1,838−$14,661
IX-25 Total functional expensesPrograms $489,788 · Management $179,242 · Fundraising $1,838$670,868
Part X · Balance sheet $1,115,634 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $1,056,848$130,838
X-2 Savings and temporary cash investments$924,626
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $15,337$60,170
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $1,072,185$1,115,634
X-17 Accounts payable and accrued expensesStart of year $3,700$2,483
X-26 Total liabilitiesStart of year $3,700$2,483
X-27 Net assets without donor restrictionsStart of year $1,068,485$1,113,151
X-32 Total net assets or fund balancesStart of year $1,068,485$1,113,151
X-33 Total liabilities and net assetsStart of year $1,072,185$1,115,634
Part XI · Reconciliation of net assets $1,113,151 net assets at year end
XI-1 Total revenue$699,748
XI-2 Total expenses$670,868
XI-3 Revenue less expenses$28,880
XI-4 Net assets at start of year$1,068,485
XI-8 Prior period adjustments$15,786
XI-10 Net assets at end of year$1,113,151

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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