2025-10-15T11:24:34-04:00 2024-12-31 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2024-01-01 331103722 URBAN YOUTH GOLF PROGRAM ASSOC URBA 3026554591 800 N DUPONT ROAD WILMINGTON DE 19807 RAY BOOK TREASURER 2025-10-01 true false JOSEPH A GIORDANO CPA P00578904 3022660202 2025-10-14 2024 2025-03-06 01:10:19Z RAY BOOK P O BOX 419 ROCKLAND DE 19732 698945 false X WWW.THEFIRSTTEEDELAWARE.ORG/ X DE TO IMPACT THE LIVES OF YOUNG PEOPLE BY PROVIDING LEARNING FACILITIES AND EDUCATIONAL PROGRAMS THAT PROMOTE CHARACTER DEVELOPMENT AND LIFE ENHANCING VALUES THROUGH THE GAME OF GOLF. 14 14 4 141 0 412677 329138 44074 44607 -1481 182458 235108 639209 607372 0 0 335911 338415 0 97258 188400 217506 524311 555921 114898 51451 366880 417710 47328 46707 319552 371003 TO IMPACT THE LIVES OF YOUNG PEOPLE BY PROVIDING LEARNING FACILITIES AND EDUCATIONAL PROGRAMS THAT PROMOTE CHARACTER DEVELOPMENT AND LIFE ENHANCING VALUES THROUGH THE GAME OF GOLF. false false 294558 44607 CREATED A PROGRAM TO MAKE GOLF MORE ACCESSIBLE TO CHILDREN OF ALL DIVERSITIES AND SOCIAL STRATA WHO WOULD OTHERWISE NOT HAVE AN OPPORTUNITY TO LEARN AND PLAY THE GAME. 294558 true true false false false false false false false false true false false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 3 0 4 true false false false false false true true false false false false false false X 14 14 false false false false false false false true true false false true true true true false false false false false X X BOB NORRIS 3025719041 800 N DUPONT ROAD WILMINGTON DE 19807 MICHAEL BREE PRESIDENT 1.00 X X 0 0 0 TONY COOKE VICE PRESIDE 1.00 X X 0 0 0 RAY BOOK TREASURER 1.00 X X 0 0 0 REESE BOGLE SECRETARY 1.00 X X 0 0 0 JOEL COPPADGE DIRECTOR 1.00 X 0 0 0 DAVID DOREY DIRECTOR 1.00 X 0 0 0 QUEON JACKSON DIRECTOR 1.00 X 0 0 0 ANGELA LANE DIRECTOR 1.00 X 0 0 0 RICH ORGOREK DIRECTOR 1.00 X 0 0 0 DAN PAYNE DIRECTOR 1.00 X 0 0 0 TOM QUINN DIRECTOR 1.00 X 0 0 0 BEN SIMONS DIRECTOR 1.00 X 0 0 0 YACHIRA TORRES DIRECTOR 1.00 X 0 0 0 ROBERT WITTIG DIRECTOR 1.00 X 0 0 0 ROBERT NORRIS EXECUTIVE DI 40.00 X 77250 0 0 CHARMA BELL PROGRAM DIRE 40.00 X 65714 0 0 SCOTT ALLEN SODEL COORDI 40.00 X 0 0 0 LESLIE MCGUIGAN BUSINESS MAN 40.00 X 0 0 0 142964 false false false 57094 272044 329138 PROGRAM REVENUE 713910 44607 44607 44607 1481 -1481 -1481 -1481 316191 90092 226099 MISCELLANEOUS 900099 9009 9009 9009 607372 -1481 53616 142965 85190 34716 23059 119311 21693 36276 61342 52780 42224 10556 23359 9519 6323 7517 7175 7175 3736 3736 41 41 8409 8409 PROGRAM DEVELOPMENT 106541 106196 345 PROFESSIONAL FEES 26558 26558 OFFICE EXPENSE 26233 23552 2681 INSTRUCTORS 26000 26000 12813 10499 2314 555921 294558 164105 97258 338851 376835 11355 22855 1158 15615 22073 19668 2405 15516 366880 417710 34544 46707 12784 47328 46707 X 319552 371003 319552 371003 366880 417710 51451 X false true X true false X 183296 214171 261493 412677 329138 1400775 150325 180071 248431 272166 316191 1167184 7722 43508 43665 49175 53616 197686 341343 437750 553589 734018 698945 2765645 2765645 6344 6894 15873 5101 9009 43221 347687 444644 569462 739119 707954 2808866 0.98460 0.98580 0.00000 0.00000 X PART III, LINE 12 MISCELLANEOUS INCOME 43,221 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22073 19668 2405 2405 X 871894 264522 264522 607372 607372 820443 264522 264522 555921 555921 SCHEDULE D, PAGE 3, PART X THE ENTITY QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, IT IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. ALTHOUGH IT IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ENTITY IS REQUIRED TO ADHERE TO ASC 740 "ACCOUNTING FOR INCOME TAXES," WHICH APPLICES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT UNDER 501(C)(3). ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A METERIAL TAX ASSESSMENT WOULD BE MADE IF A RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE DECEMBER 2021, 2022, AND 2023 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTENAL REVENUE SERVICE. HOWEVER, THE ENTITY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ENTITY BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSES. THERE ARE NO INTEREST AND PENALTIES AS OF DECEMBER 31, 2024 AND 2023, RESPECTIVELY. MAYORS CUP 148707 148707 17465 OTHER SPECIAL E 91993 91993 41649 3 75491 75491 30978 316191 316191 90092 90092 226099 FORM 990, PAGE 6, PART VI, LINE 11B THE FEDERAL TAX RETURN, FORM 990, IS REVIEWED AND APPROVED BY THE TREASURER AND CHAIR OF THE BOARD OF DIRECTORS PRIOR TO ITS FILING. BOTH THE AUDITED FINANCIAL STATEMENTS AND THE TAX RETURN ARE REVIEWED, AS WELL, BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C URBAN YOUTH GOLF PROGRAM ASSOCIATION/THE FIRST TEE OF DELAWARE HAS A CONFLICT OF INTEREST POLICY AND STATEMENT THAT IS REQUIRED OF ALL BOARD MEMBERS TO REVIEW AND SIGNED ANNUALLY AT THE SEPTEMBER BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES IT'S DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE 990 IS AVAILABLE ON GUIDESTAR.