Civic Intelligence

First Tee of Central Florida Inc

EIN 27-0149539 • 501(c)3 • Orlando, FL

Profile

The first tee of central florida impacts the lives of local youth by providing educational programs that build character, instill life-enhancing values, and promote healthy choices through the game of golf.

2418 Silver Star RdOrlando, FL 32804

www.thefirstteecfl.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

46th percentile

0.04x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.09x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

71st percentile

19%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$105,000

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 12.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

65th percentile

9.5%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

10%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,697,050

Up $555,446 (+49%) from 2022

Liabilities

Up

$75,723

Up $70,593 (+1376%) from 2022

Net Assets

Up

$1,621,327

Up $484,853 (+43%) from 2022

Revenue

Down

$834,761

Down $92,437 (-10.0%) from 2022

Expenses

Up

$680,098

Up $175,655 (+35%) from 2022

Net Income

Down

$154,663

Down $268,092 (-63%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2012: $311,591Liabilities 2012: $0Net Assets 2012: $311,5912012Assets 2013: $328,569Liabilities 2013: $0Net Assets 2013: $328,5692013Assets 2014: $354,213Liabilities 2014: $0Net Assets 2014: $354,2132014Assets 2015: $339,668Liabilities 2015: $0Net Assets 2015: $339,6682015Assets 2016: $321,007Liabilities 2016: $0Net Assets 2016: $321,0072016Assets 2018: $321,026Liabilities 2018: $0Net Assets 2018: $321,0262018Assets 2019: $404,411Liabilities 2019: $0Net Assets 2019: $404,4112019Assets 2020: $547,079Liabilities 2020: $38,113Net Assets 2020: $508,9662020Assets 2021: $785,802Liabilities 2021: $1,287Net Assets 2021: $784,5152021Assets 2022: $1,141,604Liabilities 2022: $5,130Net Assets 2022: $1,136,4742022Assets 2024: $1,697,050Liabilities 2024: $75,723Net Assets 2024: $1,621,3272024

Highlighted filing

2024

Assets$1,697,050
Liabilities$75,723
Net Assets$1,621,327

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2012: $48,0062012Revenue 2013: $192,036Expenses 2013: $175,058Net Income 2013: $16,9782013Revenue 2014: $277,289Expenses 2014: $253,277Net Income 2014: $24,0122014Revenue 2015: $319,499Expenses 2015: $321,504Net Income 2015: -$2,0052015Revenue 2016: $308,192Expenses 2016: $328,370Net Income 2016: -$20,1782016Revenue 2018: $398,686Expenses 2018: $388,398Net Income 2018: $10,2882018Revenue 2019: $379,845Expenses 2019: $327,331Net Income 2019: $52,5142019Revenue 2020: $520,115Expenses 2020: $407,029Net Income 2020: $113,0862020Revenue 2021: $740,021Expenses 2021: $463,936Net Income 2021: $276,0852021Revenue 2022: $927,198Expenses 2022: $504,443Net Income 2022: $422,7552022Revenue 2024: $834,761Expenses 2024: $680,098Net Income 2024: $154,6632024

Highlighted filing

2024

Revenue$834,761
Expenses$680,098
Net Income$154,663

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$950,353
Mission and Program Overview

Mission

The mission of the first tee of central florida is to positively impact the lives of central florida youth by providing educational programs that build character, instill life-enhancing values, and promote healthy choices through the game of golf.

We instill life skills, core values, and healthy habits in the lives of central florida youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,106,780$1,376,368▲ $269,588
Cash and Non-Interest-Bearing Accounts$232,326$180,400▼ $51,926
Land, Buildings, and Equipment, Net$62,226$56,679▼ $5,547
Prepaid Expenses and Deferred Charges-$13,682-
Accounts Receivable$52,868$6,291▼ $46,577
Total Assets$1,549,736$1,697,050▲ $147,314
Other Assets Total$95,536$63,630▼ $31,906
Liabilities
Other Liabilities$87,915$60,166▼ $27,749
Accounts Payable and Accrued Expenses$13,367$15,557▲ $2,190
Total Liabilities$101,282$75,723▼ $25,559
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$968,037$984,815▲ $16,778
Net Assets With Donor Restrictions$480,417$636,512▲ $156,095
Total Net Assets Fund Balance$1,448,454$1,621,327▲ $172,873
Total Liabilities and Net Assets / Fund Balance$1,549,736$1,697,050▲ $147,314

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$67,300-$67,300
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wanda B IckesExecutive DiFT$105,000$105,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$518,666
Program Service Revenue
$107,329
Investment Income
$63,612
Other Revenue
$145,154
All Other Contributions
$518,666
Change in Net Assets
$154,663

Audited Revenue Reconciliation

Revenue per Audited Statements
$834,761
Revenue Not Reported on Form 990
$5,867
Total Revenue per Audited Statements
$840,628
Total Revenue per Form 990
$834,761
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$408,538
Other Expenses$271,560
Total Fundraising Expense$63,179
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$198,806$92,338$52,500$343,644
Office Expenses$35,315$4,906$409$40,630
Other Employee Benefits$22,326$16,141-$38,467
Occupancy-$37,755-$37,755
Insurance-$36,180-$36,180
Fees for Services Management-$35,635-$35,635
Payroll Taxes$14,896$7,515$4,016$26,427
Fees for Services Accounting-$24,142-$24,142
Travel$12,040$10,218$440$22,698
Depreciation Depletion$14,180--$14,180
All Other Expenses$1,613$3,219$235$5,067
Fees for Services Legal-$4,063-$4,063
Other Expenses$2,137$755$1,300$2,055
Advertising-$1,322$279$1,601
Total Functional Expenses$342,730$274,189$63,179$680,098

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$680,098
Total Expenses per Form 990$680,098
Total Expenses per Audited Statements$667,755
Expenses Not Reported on Form 990$-12,343
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$259,325
Fundraising Direct Expenses$114,171
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$259,325$259,325$114,171$145,154
Total Events$259,325$259,325$114,171$145,154
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$60,166
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 12C

Each director, principal officer, and member of a committee with board delegated powers shall annually sign a conflict of interest statement. The statement affirms that such person has received a copy of the conflict of interest policy, has read, and understands the policy, and has agreed to comply with the policy. The statement further affirms that such person understands that the organization is charitable, and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. The statement also discloses any transactions that are potential conflicts of interest. If at any time during the year the information in the annual statement changes materially, the directors shall disclose such changes, and revise the annual disclosure form. The executive committee monitors, and enforces compliance with this policy by reviewing annual statements, and taking such other actions as are necessary for effective oversight.

Form 990, Page 6, Part VI, Line 15A

Compensation of the executive director is determined by the board of directors using comparable service study data. The organization's executive director is not involved in determining his compensation. The ultimate decision is documented in e-mail correspondence amongst the members of the board.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Kids Building Character Inc
EIN
27-0149539
Phone
4076181665
Address
2418 SILVER STAR RD, ORLANDO, FL 32804
Doing Business As
First Tee-central Florida

Signing Officer

Name
Brian Boone
Title
Chair
Phone
4076181665
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Boone
Formed
2009
Legal Domicile
Fl
Voting Board Members
18
Independent Board Members
18
Employees
54
Volunteers
45

Preparer

Firm
Sbm Certified Public Accountants
Address
800 S DILLARD ST, WINTER GARDEN, FL 34787
Preparer
Anna Reinhardt
Phone
4076566611
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of kids building characater, inc. Is to positively impact the lives of central florida youth by providing educational programs that build character, instill life-enhancing values, and promote healthy choices through the game of golf.

Form 990, Page 2, Part III, Line 4A

We were formed in 2009 and went live in 2012 thus we are celebrating 10 years of serving youth in central florida. We are a youth development and youth mentorship nonprofit whose focus is to help kids/teens become better kids/teens and ultimately productive members and leaders in our society. A more polished purpose is to positively impact the lives of central florida youth by providing educational programs that build character, instill life-enhancing values and promote healthy choices through the game of golf. We utilize nine core values that are inherent to the game of golf: courtesy, responsibility, judgement, respect, sportsmanship, confidence, honesty, integrity and perseverance. We incorporate nine healthy habits in our curriculum: energy, play, safety, vision, mind, family, friends, school and community. We connect with youth 4 ways: golf course program(15 golf facilities), school program(135 elementary and k-8 schools), community center program(35 community centers) and our girls golf program(13 clinics/events). We support youth in lake , orange, osceola and seminole counties. In 2021 we connected with over 100,000 kids/teens. Our golf course program saw 688 kids/teens of which 46% were diverse and 36% were female. Our girls golf program had 345 girls join us.

Form 990, Part XI, Line 9

Accrual to cash -45,374 prepaid expenses 9,230 depreciation expense 7,891 prepaid expenses 4,452 total -23,801

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Accrual to cash -45,374 prepaid expenses 9,230

Schedule D, Page 4, Part XII, Line 2D

Depreciation expense -7,891 prepaid expenses -4,452

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