DIAMANTE FIRST TEE FOUNDATION (EIN 862975580) - 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

2021

Legal Domicile

Principal Officer

VIRGINIA PANOFF

Phone

8173375077

Tax Period

2025-01-01 to 2025-12-31

DIAMANTE FIRST TEE FOUNDATION, founded in 2021, is a small nonprofit in the Recreation & Sports sector that reported $399K in total revenue in fiscal year 2025. Revenue fell 36% from the prior year — a significant decline worth monitoring. Expenses of $496K exceeded revenue, resulting in a 24% operating deficit.

Mission

THE CORPORATION IS ORGANIZED AND OPERATED TO PROVIDE FUNDING SUPPORT FOR THE CABO SAN LUCAS FIRST TEE WHICH INFLUENCES THE LIVES OF YOUNG PEOPLE THROUGH EDUCATIONAL PROGRAMS THAT BUILD CHARACTER, INSTILL LIFE-ENRICHING VALUES, AND PROMOTE HEALTHY LESSONS THROUGH GOLF AS A LIFE TOOL.

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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 (2025)

Revenue Breakdown

Contributions & Grants $384,751

Program Service Revenue $0

Investment Income $19,076

Other Revenue $-5,181

TOTAL REVENUE $398,646

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $477,144

Other Expenses $496,144

TOTAL EXPENSES $496,144

Year-over-Year Comparison

	2025	2024	Change
Revenue	$398,646	$625,644	-0.4%
Expenses	$496,144	$606,171	-0.2%
Net Income	$-97,498	$19,473	-6.0%

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

N/A

Employees

N/A

Volunteers

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
VIRGINIA PANOFF	DIRECTOR	20.00	Director	$0	$0	$0
KENNETH JOWDY	DIRECTOR	2.00	Director	$0	$0	$0
WALLACE JOYNER	DIRECTOR	10.00	Director	$0	$0	$0

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
2025	$398,646	$496,144	$460,979	$-97,498
2024	$625,644	$606,171	$599,328	$19,473
2023	$592,769	$477,243	$665,881	$115,526
2022	$561,522	$591,409	$537,280	$-29,887
2021	$519,042	$91,279	$453,132	$427,763

DIAMANTE FIRST TEE FOUNDATION