Upstate Youth Development Foundation dba First Tee - Upstate South Carolina (EIN 562199252) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2000

Legal Domicile

Principal Officer

Michael Pius

Phone

8643950013

Tax Period

2024-01-01 to 2024-12-31

Upstate Youth Development Foundation dba First Tee - Upstate South Carolina, founded in 2000, is a small nonprofit in the Recreation & Sports sector that reported $417K in total revenue in fiscal year 2024. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $522K exceeded revenue, resulting in a 25% operating deficit.

Mission

To provide youth programming that teaches core values and healthy habits through golf.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $342,375

Program Service Revenue $70,671

Investment Income $4,273

Other Revenue $0

TOTAL REVENUE $417,319

Expense Breakdown

Grants Paid $0

Salaries & Benefits $274,678

Fundraising Expenses $113,050

Program Expenses $325,755

Other Expenses $246,832

TOTAL EXPENSES $521,510

Year-over-Year Comparison

	2024	2023	Change
Revenue	$417,319	$551,808	-0.2%
Expenses	$521,510	$486,762	+0.1%
Net Income	$-104,191	$65,046	-2.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✓ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✓ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$100,519

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Todd Whitehead	Director Co-President	5.00	Officer Director	$0	$0	$0
Terry Willis	Director Co-President	5.00	Officer Director	$0	$0	$0
Bill Strickland	Director Treasurer	3.00	Officer Director	$0	$0	$0
Russell Calicutt	Director	0.00	Director	$0	$0	$0
Joe Anderson	Director	0.00	Director	$0	$0	$0
Sheldon Early	Director	0.00	Director	$0	$0	$0
Ryan Phillips	Director	0.00	Director	$0	$0	$0
Carlisle Hamrick	Director	0.00	Director	$0	$0	$0
Forrest Fowler	Director	0.00	Director	$0	$0	$0
Kevin Moore	Director	0.00	Director	$0	$0	$0
Sarah Owings	Director	0.00	Director	$0	$0	$0
Jimmy Randolph	Director	0.00	Director	$0	$0	$0
Ron Rasmussen	Director Emeritus	0.00	Director	$0	$0	$0
Brian Geppi	Director	0.00	Director	$0	$0	$0
Steve Goforth	Director	0.00	Director	$0	$0	$0
Taylor Fisher	Director	0.00	Director	$0	$0	$0
Louie Holleman	Director	0.00	Director	$0	$0	$0
Jay Self	Director	0.00	Director	$0	$0	$0
Michael Pius	Executive Director	40.00	Officer	$100,519	$0	$100,519

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$417,319	$521,510	$235,708	$-104,191
2023	$551,808	$486,762	$300,339	$65,046
2022	$396,455	$390,474	$233,234	$5,981
2021	$443,376	$386,672	$242,883	$56,704
2020	$317,839	$338,746	$206,112	$-20,907
2018	$293,498	$313,617	$48,056	$-20,119

Upstate Youth Development Foundation dba First Tee - Upstate South Carolina