Pga Tour First Tee Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO IMPACT THE LIVES OF YOUNG PEOPLE BY PROVIDING EDUCATIONAL PROGRAMS THAT BUILD CHARACTER AND INSTILL LIFE-ENHANCING VALUES THROUGH THE GAME OF GOLF. FIRST TEE ENABLES KIDS TO BUILD THE STRENGTH OF CHARACTER THAT EMPOWERS THEM THROUGH A LIFETIME OF NEW CHALLENGES. BY SEAMLESSLY INTEGRATING THE GAME OF GOLF WITH A LIFE SKILLS CURRICULUM, THE ORGANIZATION CREATES ACTIVE LEARNING EXPERIENCES THAT BUILD INNER STRENGTH, SELF-CONFIDENCE, AND RESILIENCE.
- Income
- $34.2 million
- Spending
- $32.7 million
- Spent on programs
- 75%
- Reserves
- 28.1 months of spending
- Largest source of income
- donations and private grants, 84%
- Employees
- 68
- Volunteers
- 0
- Highest pay
- $1.1 million, director/president/secretary
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 88% of charities in its peer group (recreation and sports, $10m to $100m).
Reserves
35 of 35Spendable reserves would cover 28.1 months of spending.
Debt
20 of 20It owes 4% of what it owns.
Living within its means
15 of 15Income exceeded spending by 5% of income.
Income trend
15 of 15Income rose 20% on the year before.
Spending floor
15 of 1575% of spending went to programs and raising each dollar of donations cost 13 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 46% of charities in its peer group (recreation and sports, $10m to $100m).
Independent board
25 of 254 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $23.7 million spent. FIRST TEE CURRICULUM SEAMLESSLY INTEGRATES LIFE SKILLS WITH GOLF SKILLS TO BUILD POSITIVE SOCIAL, EMOTIONAL AND CHARACTER TRAITS IN YOUNG PEOPLE, WHICH IS LEARNED THROUGH THE GOLF CONTEXT AND TRANSLATED TO EVERYDAY LIFE, INCLUDING SCHOOL. COACHES, TEACHERS AND YOUTH LEADERS RECEIVE MULTI-YEAR TRAINING AND LEADERSHIP DEVELOPMENT TO DELIVER THE CURRICULUM, WHICH TAKES PLACE ON GOLF COURSES, IN SCHOOLS AND THROUGH AFTER-SCHOOL PARTNER LOCATIONS. IN ADDITION, THE FIRST TEE OFFERS EDUCATIONAL OPPORTUNITIES AND PROFESSIONAL DEVELOPMENT FOR CHAPTER STAFF, VOLUNTEER BOARD LEADERS AND TEACHERS. FIRST TEE ALSO HOSTS NATIONAL EVENT OPPORTUNITIES FOR SELECTED CHAPTER YOUTH PARTICIPANTS TO ENHANCE THEIR LEADERSHIP, UNDERSTANDING OF DIVERSITY, EQUITY AND INCLUSION, AND LIFE SKILLS.
- $654,062 spent. FIRST TEE COLLEGE SCHOLARSHIP PROGRAM IS AVAILABLE TO HIGH SCHOOL SENIORS WHO ARE ACTIVE IN THE FIRST TEE AND EXCEL IN ACADEMICS, LEADERSHIP, CHARACTER DEVELOPMENT, COMMUNITY AND HAVE DEMONSTRATED FINANCIAL NEED TO ATTEND COLLEGE. AS PART OF THE PROGRAM, STUDENTS ARE PAIRED WITH AN ADULT MENTOR THROUGHOUT THEIR COLLEGE EXPERIENCE AND ARE PROVIDED PROFESSIONAL DEVELOPMENT AND RESOURCES. SCHOLARS RECEIVE FINANCIAL SUPPORT UP TO $5,000 PER YEAR, RENEWABLE FOR FOUR YEARS BASED ON THE STUDENT'S PERFORMANCE. STUDENTS SELECT THE COLLEGE THEY WOULD LIKE TO ATTEND, AND THE FINANCIAL SUPPORT IS PAID DIRECTLY TO THE INSTITUTION OF THE RECIPIENT'S CHOICE.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 2019.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.