Civic Intelligence

Ohio Youth Development and Golf Association Inc

EIN 46-0951415 • 501(c)3 • Maineville, OH

Profile

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.

3116 W Montgomery Rd STE C110Maineville, OH 45039

www.thefirstteegmv.org

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.96x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

89th percentile

0.30x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

14th percentile

-51%

Higher net margin than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

91st percentile

$35,550

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 55.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

22nd percentile

-41%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

12th percentile

-69%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$19,697

Down $13,592 (-41%) from 2019

Liabilities

Up

$18,964

Up $18,929 (+54083%) from 2019

Net Assets

Down

$733

Down $32,521 (-98%) from 2019

Revenue

Down

$64,123

Down $140,881 (-69%) from 2019

Expenses

Down

$96,644

Down $114,452 (-54%) from 2019

Net Income

Down

-$32,521

Down $26,429 (-434%) from 2019

Trend Graphs

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2015: $54,717Liabilities 2015: $0Net Assets 2015: $54,7172015Assets 2016: $35,874Liabilities 2016: $4,443Net Assets 2016: $31,4312016Assets 2017: $26,894Liabilities 2017: $35Net Assets 2017: $26,8592017Assets 2018: $38,995Liabilities 2018: $35Net Assets 2018: $38,9602018Assets 2019: $33,289Liabilities 2019: $35Net Assets 2019: $33,2542019Assets 2020: $19,697Liabilities 2020: $18,964Net Assets 2020: $7332020

Highlighted filing

2020

Assets$19,697
Liabilities$18,964
Net Assets$733

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2015: $294,276Expenses 2015: $306,207Net Income 2015: -$11,9312015Revenue 2016: $269,428Expenses 2016: $290,341Net Income 2016: -$20,9132016Revenue 2017: $222,600Expenses 2017: $227,172Net Income 2017: -$4,5722017Revenue 2018: $192,933Expenses 2018: $179,963Net Income 2018: $12,9702018Revenue 2019: $205,004Expenses 2019: $211,096Net Income 2019: -$6,0922019Revenue 2020: $64,123Expenses 2020: $96,644Net Income 2020: -$32,5212020

Highlighted filing

2020

Revenue$64,123
Expenses$96,644
Net Income-$32,521

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 10, 2021
Return Version
2020v4.0
Gross Receipts
$64,123
Mission and Program 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$31,317$17,917▼ $13,400
Land, Buildings, and Equipment, Net$577$385▼ $192
Total Assets$33,289$19,697▼ $13,592
Other Assets Total$1,395$1,395→ $0
Liabilities
Other Liabilities-$17,500-
Accounts Payable and Accrued Expenses$35$1,464▲ $1,429
Total Liabilities$35$18,964▲ $18,929
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$33,254$733▼ $32,521
Total Net Assets Fund Balance$33,254$733▼ $32,521
Total Liabilities and Net Assets / Fund Balance$33,289$19,697▼ $13,592

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$385$2,958-
Other Assets Org$1,395--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wendy MockabeeDirector of Outreach AdministFT$35,550$35,550
Brittany JensenDirector of Community EngagemFT$21,361$21,361

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$29,061
Program Service Revenue
$35,062
Investment Income
$0
Other Revenue
$0
All Other Contributions
$29,061
Change in Net Assets
$-32,521
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$63,984
Other Expenses$25,665
Total Fundraising Expense$18,324
Professional Fundraising Fees$6,995
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$41,250$14,577$8,157$63,984
Other Expenses$8,567$27-$8,567
Fees for Services Professional Fundraising--$6,995$6,995
Insurance$5,648--$5,648
Travel$2,280$2,128$355$4,763
Information Technology$46-$2,817$2,863
Fees for Services Other$2,136$473-$2,609
Office Expenses-$646-$646
Fees for Services Accounting-$350-$350
Depreciation Depletion-$192-$192
Total Functional Expenses$59,927$18,393$18,324$96,644
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$6,995
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$17,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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 governing body review Part VI line 11

An independent accounting firm prepared the tax return based upon the company provided financial statements. The preliminary copy was presented to the board for discussion. Questions and/or concerns were relayed to the accounting firm for follow up. The final copy was then presented to the board for approval.

Governing documents etc available to public Part VI line 19

Tax returns are available on Guidestar.com or can be requested in writing at our mailing address.

Filing and Contact Details

Filer

Filer Name
Ohio Youth Development and Golf Association Inc
EIN
46-0951415
Address
3116 W Montgomery Rd STE C110, Maineville, OH 45039
Doing Business As
First Tee of Greater Miami Val

Signing Officer

Name
Andrew Donohoe
Title
Finance Chair
Signed
2021-04-10
Discuss with paid preparer
Yes

Organization Details

Formed
2015
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
2

Preparer

Firm
Kollhoff International Inc
Address
9381 Miamisburg Springboro, Miamisburg, OH 45342
Preparer
Dennis Kollhoff
Phone
9376209975
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

Cessation of program due to COVID.

Explanation of other changes in net assets or fund balances Part XI line 9

Change in balance on beginning balance sheet.

List of other fees for services expenses Part IX line 11G

Life Skills Expenses 16621, Golf Outings 48049, and Range fees 4759

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0An independent accounting firm prepared the tax return based upon the company provided financial statements. The preliminary copy was presented to the board for discussion. Questions and/or concerns were relayed to the accounting firm for follow up. The final copy was then presented to the board for approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Tax returns are available on Guidestar.com or can be requested in writing at our mailing address.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Cessation of program due to COVID.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Change in balance on beginning balance sheet.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Life Skills Expenses 16621, Golf Outings 48049, and Range fees 4759
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Cessation of or significant change to any program service Part III line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
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