Toledo Youth Golf
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 42% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
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.
- Income
- $1.0 million
- Spending
- $764,350
- Spent on programs
- 42%
- Reserves
- -4.3 months of spending
- Largest source of income
- donations and private grants, 87%
- Employees
- 15
- Volunteers
- 10
- Highest pay
- $106,200, executive dir.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 50 out of 100. Higher than 17% of charities in its peer group (recreation and sports, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 15% of what it owns.
Living within its means
15 of 15Income exceeded spending by 27% of income.
Income trend
15 of 15Income rose 19% on the year before.
Spending floor
0 of 1542% of spending went to programs and raising each dollar of donations cost 8 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 86 out of 100. Higher than 71% of charities in its peer group (recreation and sports, $1m to $10m).
Independent board
25 of 2511 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
9 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $108,014 spent. SUMMER PROGRAMMING - WE CURRENTLY SERVICE THE COUNTIES OF DEFIANCE, HENRY, LUCAS, OTTAWA, SANDUSKY, SENECA AND WOOD IN OHIO. OUR LIFE-SKILLS EXPERIENCE PROGRAM (LSE) USES GOLF TO TEACH YOUTH LIFE LESSONS AND LEADERSHIP SKILLS. CERTIFIED COACHES USE THE GOLF COURSE AND PRACTICE AREAS TO CREATE A FUN, GROUP SETTING FOR YOUTH AGES 5 TO 18 TO LEARN THE GAME OF GOLF, MAKE NEW FRIENDS AND MOST IMPORTANTLY BECOME BETTER PEOPLE.
- $108,014 spent. NATIONAL SCHOOL PROGRAM - IN 27 ELEMENTARY SCHOOLS IN THE GREATER TOLEDO AREA, STUDENTS ARE BEING INTRODUCED TO GOLF FOR THE FIRST TIME THANKS TO THE FIRST TEE NATIONAL SCHOOL PROGRAM BRINGING OUR CURRICULUM TO YOUR CHILD'S GYM DURING PHYSICAL EDUCATION CLASS. BY TEACHING ELEMETARY STUDENTS THE FIRST TEE'S NINE CORE VALUES AND NINE HEALTHY HABITS WE'RE PUTTING THEM ON THE COURSE TO A HEALTHY AND ACTIVE LIFESTYLE. THE FIRST TEE NATIONAL SCHOOL PROGRAM GIVES GYM TEACHERS AND PHYSICAL EDUCATORS THE TOOLS TO GET STARTED. WE PROVIDE THE TRAINING, JUNIOR GOLF LESSON PLANS AND EQUIPMENT.
- $108,013 spent. 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.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Worth knowing.
Status was revoked on May 15, 2017 for not filing returns for three years, and reinstated on May 15, 2017.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2018.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.