First Serve Okc Foundation FY2024 filing

Tax-deductible

Oklahoma City, OK501(c)(3)Since 2013Recreation & SportsEIN 46-3499004Revenue $586K in FY2024

On file with the IRSfirstserveokc.org3400 N Portland Ave Ste B, 73112-6743 · Oklahoma City, OKTax-exempt since Jul 2014Publicly supported — 509(a)(2)

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Strengthening the lives and enhancing the character of oklahoma city youth through tennis and education.

501(c)(3) charity; gifts are tax-deductible.
60¢ of each $1 spent went to programs.
$118K 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
4 of 6
filings with a surplus
Average surplus $8K a year · 2% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$118K
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
Cash reserves
6 mo
of spending, in cash
Looks good: 6.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $103K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$25K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$586K
+22% vs prior year
Spent
$462K
To programs
60%
Net assets
$375K
By yearFY2020–FY2025
Revenue
$586K
FY2024▲ +22%
Tap a bar for its year
Revenue by fiscal year
FY2020$298K
FY2021$410K
FY2022$370K
FY2023$479K
FY2024$586K
FY2025$572K
Expenses
$462K
FY2024▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$280K
FY2021$577K
FY2022$380K
FY2023$436K
FY2024$462K
FY2025$532K
Net assets
$375K
FY2024▲ +49%
Tap a bar for its year
Net assets by fiscal year
FY2020$385K
FY2021$218K
FY2022$208K
FY2023$251K
FY2024$375K
FY2025$416K

From the FY2024 Form 990 · 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 Jul 2014.

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

Where the money goes

60 cents of each dollar spent went to programs.

Program services 60% · $277K Management & general 21% · $96K Fundraising 19% · $89K

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

12 people listed on the 990; $118K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$81,990Pt VII · Sec A
Past Executive Director (end: 07/24)
$36,140Pt VII · Sec A
Treasurer/Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A

Tony M Mullican’s $91K as Executive Di is at the 89th percentile of top reported officer pay among 1017 $100K–1M 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Tony M Mullican$91,308$81,990$72,545$69,000$60,000$59,000
Melanie Cox—$36,140$69,544$60,750——
Emily Hufnagel———$16,020$66,000—
Emily J Hufnagel—————$64,955

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.

See First Serve Okc Foundation executive salaries →

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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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Teaches tennis and education to strengthen youth lives and enhance character.

Provided by the organization

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3 programs · $232K · in their own filed words · FY2024
01

The community program is the furthest reaching in its scope. In 2024, we served 1068 students at 31 okc public schools & community sites. The program aims to teach beginner tennis in 6-WEEK sessions and each session consists of 4 to 6 elementary schools. At the session's end, the schools come to the okc tennis for a tennis party.

$88Kprogram expense
02

The competitive program was created for our students who desire to play competitive tennis but cannot afford to do so. To qualify for this program, students must have a financial need, play in competitive tournaments, attend practice 3 times per week, and complete community service. In 2024, we had 130 students in this program.

$75Kprogram expense
03

The pitts park program was established in june 2023 as our first "community hub". Pitts park is a recreation center located in northeast oklahoma city with two tennis courts and a community center. Our programming includes on-court tennis instruction, life skill lessons, and educational tutoring. All programming is provided free of cost.

$69Kprogram expense

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$103K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$586K
Ln 12
Gifts and grantsLn 1h$635K
Fees for servicesLn 2g$21K
Investment incomeLn 3$2K
Money outPt IX
$462K
Ln 25
Programscol B$277K
Managementcol C$96K
Fundraisingcol D$89K
Owns and owesPt X
$375K
net assets · Ln 32
Cash and savingsLn 1–2$252K
Total assetsLn 16$400K
LiabilitiesLn 26$25K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$635K
Noncash giftsLn 1g$27K
Fundraising eventsLn 1c$241K
Fees for servicesLn 2g$21K
Investment incomeLn 3$2K
Gains on assetsLn 7$427
Total revenueLn 12$586K
Assets in detailPt X, end of year
CashLn 1$76K
SavingsLn 2$176K
Cash and savings togetherLn 1–2$252K
Land, buildings, equipmentLn 10c$82K
Other assetsLn 15$0
Total assetsLn 16$400K
LiabilitiesLn 26$25K
Net assetsLn 32$375K
OperationsPt I, VI
EmployeesI 519
VolunteersI 6203
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
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$247K$252K
Land, buildings, equipmentLn 10c$82K
Total assetsLn 16$262K$400K
LiabilitiesLn 26$11K$25K
Net assetsLn 32$251K$375K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$124K$75K$20K$28K
Other salaries and wagesLn 7$184K$112K$30K$42K
Pension plan contributionsLn 8$335$186$70$79
Other employee benefitsLn 9$3K$2K$455$339
Payroll taxesLn 10$24K$14K$4K$5K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$8K$6K$1K$750
Advertising and promotionLn 12$159$78$81
Office expensesLn 13$17K$4K$7K$6K
Information technologyLn 14$11K$5K$6K$96
OccupancyLn 16$1K$0$1K$0
TravelLn 17$10K$6K$4K$507
Conferences, conventions and meetingsLn 19$828$49$594$185
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$2K$518$2K$0
Other expenses (24a–d)Ln 24$57K$51K$642$4K
All other expensesLn 24e$3K$2K$369$535
Total functional expensesLn 25$462K$277K$96K$89K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $572K$532K$41K$416K 990 PDF
FY2024 Viewing $586K$462K$124K$375K 990 PDF
FY2023 $479K$436K$43K$251K 990 PDF
FY2022 $370K$380K−$10K$208K 990 PDF
FY2021 $410K$577K−$167K$218K 990 PDF
FY2020 $298K$280K$18K$385K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $586,442 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $557,366$634,610
I-9 Program service revenuePrior year $10,630$21,286
I-10 Investment incomePrior year $994$2,204
I-11 Other revenuePrior year −$90,191−$71,658
I-12 Total revenuePrior year $478,799$586,442
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $316,590$333,991
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $118,928$128,364
I-18 Total expensesPrior year $435,518$462,355
I-19 Revenue less expensesPrior year $43,281$124,087
Part VI · Governance 10 of 10 board members independent, 1 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $586,442 across 9 lines filed
Lines not itemized here account for $1,156 of total revenue; see the IRS return.
VIII-1c Fundraising events$240,542
VIII-1f All other contributions, gifts and grants$394,068
VIII-1g Noncash contributions (included above)$26,733
VIII-1h Total contributions, gifts and grants$634,610
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $21,286$21,286
VIII-3 Investment incomeExcluded from tax $1,777$1,777
VIII-7 Net gain or loss on sales of assetsExcluded from tax $427$427
VIII-8 Net income from fundraising eventsExcluded from tax −$72,814−$72,814
VIII-12 Total revenueRelated to mission $22,442 · Unrelated business $0 · Excluded from tax −$70,610$586,442
Part IX · Statement of functional expenses $462,355 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $74,825 · Management $20,332 · Fundraising $28,451$123,608
IX-7 Other salaries and wagesPrograms $111,644 · Management $29,839 · Fundraising $42,248$183,731
IX-8 Pension plan contributionsPrograms $186 · Management $70 · Fundraising $79$335
IX-9 Other employee benefitsPrograms $1,901 · Management $455 · Fundraising $339$2,695
IX-10 Payroll taxesPrograms $14,482 · Management $3,709 · Fundraising $5,431$23,622
IX-11b Legal feesManagement $1,025$1,025
IX-11c Accounting feesManagement $14,925$14,925
IX-11g Other fees for servicesPrograms $5,774 · Management $1,044 · Fundraising $750$7,568
IX-12 Advertising and promotionPrograms $78 · Management $81$159
IX-13 Office expensesPrograms $3,681 · Management $7,006 · Fundraising $6,021$16,708
IX-14 Information technologyPrograms $4,646 · Management $5,763 · Fundraising $96$10,505
IX-16 OccupancyPrograms $0 · Management $1,050 · Fundraising $0$1,050
IX-17 TravelPrograms $6,028 · Management $3,560 · Fundraising $507$10,095
IX-19 Conferences, conventions and meetingsPrograms $49 · Management $594 · Fundraising $185$828
IX-22 Depreciation, depletion and amortizationManagement $3,863$3,863
IX-23 InsurancePrograms $518 · Management $1,659 · Fundraising $0$2,177
IX-24 Other expenses (24a–d)Programs $51,482 · Management $642 · Fundraising $4,381$56,505
IX-24e All other expensesPrograms $2,052 · Management $369 · Fundraising $535$2,956
IX-25 Total functional expensesPrograms $277,346 · Management $95,986 · Fundraising $89,023$462,355
Part X · Balance sheet $400,325 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $163,122$76,267
X-2 Savings and temporary cash investmentsStart of year $83,622$176,002
X-4 Accounts receivableStart of year $13,699$64,279
X-9 Prepaid expenses and deferred chargesStart of year $2,048$1,423
X-10c Land, buildings and equipment, net$82,354
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $262,491$400,325
X-17 Accounts payable and accrued expensesStart of year $11,352$25,099
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $11,352$25,099
X-27 Net assets without donor restrictionsStart of year $251,139$375,226
X-32 Total net assets or fund balancesStart of year $251,139$375,226
X-33 Total liabilities and net assetsStart of year $262,491$400,325
Part XI · Reconciliation of net assets $375,226 net assets at year end
XI-1 Total revenue$586,442
XI-2 Total expenses$462,355
XI-3 Revenue less expenses$124,087
XI-4 Net assets at start of year$251,139
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$375,226

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

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