First Tee - Toledo

Nonprofit profile at a glance

EIN
465657531
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Toledo, OH, USA
Phone
4193765945
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Golf

Reported finances

Revenue
$768,720
Expenses
$753,567
Assets
$6,113,195
Liabilities
$796,554

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • JUSTIN MOORE (President)

Highest reported compensation

  • ADAM RENY (Executive Dir.): $120,831 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The first tee of lake erie is a non-profit youth development organization. Its purpose is to give young people of all backgrounds an opportunity to develop through golf and character education, life-enhancing values such as honesty, integrity and sportsmanship. The mission of the first tee of lake erie is to impact the lives of young people by providing educational programs that build character, instill life-enhancing values and promote healthy choices through the game of golf.

What it reported doing in 2025

After school programming (drive) - we supply the curriculum, the equipment and the training for youth leaders to deliver the programs. First tee drive is designed to introduce kids to golf and the first tee's nine core values - respect, courtesy, responsibility, honesty, sportsmanship, confidence, judgement, perseverance and integrity. Our lesson plans introduce youth to golf through activities that resemble sports they may already be familiar with, like baseball, football, bowling and tennis. Instructors receive an activity guide that includes 18 detailed activity plans, information section explaining teaching methods, safety and class management procedures, instructional cue cards and golf terms.

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.4%; rating input score 47
  • Program expense ratio: 46.2%; rating input score 46
  • Fundraising efficiency: $10.14 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 8.11; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 16%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 20.4% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 25.5% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 47.4% of revenue deployed · 46.2% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $348K in reported program spending
  • Leadership: top reported pay $121K · 13 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.