Forced Out?

Question
This situation is more common in younger players, since they are still unsure
of a lot of rules.
Visiting team had a runner on 3rd.  Batter hit the ball to the pitcher, who
picked it up and threw it to the first baseman.  However, because they are
younger players (who are unsure of the difference between a force and not a
force), the first baseman tagged the runner rather than touch the base.  
Here's where the questions comes in:  The runner on third tagged home
BEFORE the tag was made.  Does the run count?  The visiting coach argued
that because the out was made by tag it was not a forced out and the run did
count.  Can an out at first (without the batter having achieved first) ever not
be a forced out?

Answer
Hi Kim,

The run would not count if there were 2 outs, there is no difference between tagging a runner before they acquire 1st or having possession of the ball and contact with the bag.

With 2 outs anytime a b-r does not safely advance to 1st, no run can score.

Mark