Nonprofit · EIN 34-1915692
FIRST TEE OF CLEVELAND
Tax-exempt · NEWBURGH HTS, OH 44105
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,147,846 | $1,139,482 | $8,364 | $1,716,265 | $104,866 | $1,611,399 |
| December 31, 2024 | 990 | $1,341,387 | $1,442,671 | -$101,284 | $1,710,090 | $106,427 | $1,603,663 |
| December 31, 2023 | 990 | $1,841,859 | $3,939,282 | -$2,097,423 | $1,797,377 | $90,430 | $1,706,947 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,019,174
- Program service revenue
- $93,450
- Investment income
- $43,991
- Net income from fundraising events
- -$8,769
- Other revenue
- -$8,769
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $132,231
- Other salaries and wages
- $591,775
- Salaries, compensation and benefits (total)
- $904,907
- Professional fundraising fees
- $0
- Accounting fees
- $27,509
- Travel
- $2,791
- Depreciation
- $39,002
- Program services (functional)
- $718,507
- Management and general (functional)
- $187,879
- Fundraising (functional)
- $233,096
Balance sheet and other
- Total assets, start of year
- $1,710,090
- Total assets, end of year
- $1,716,265
- Total liabilities, end of year
- $104,866
- Net assets, end of year
- $1,611,399
- Land, buildings and equipment
- $126,411
- Net assets without donor restrictions
- $1,603,661
- Net assets with donor restrictions
- $7,738
- Gross receipts
- $1,294,215
- Employees
- 20
- Volunteers
- 90
- Year formed
- 2000
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICIA A LOPRESTI | EXECUTIVE DIRECTOR Officer | 50 | $132,231 |
| BRIAN MCFARLAND | ASSOCIATE DIRECTOR Highest-paid employee | 50 | $126,405 |
| NICK ACCORDINO | BOARD MEMBER Trustee or director | 3 | $0 |
| MARK BELLANTONI | BOARD MEMBER Trustee or director | 3 | $0 |
| JOE BOEHM | CHAIR ELECT Trustee or director, Officer | 3 | $0 |
| ALBERT CASTILLO | BOARD MEMBER Trustee or director | 3 | $0 |
| LINDSEY CUTRIGHT | BOARD MEMBER Trustee or director | 3 | $0 |
| NICHOLAS D'ANGELO | BOARD MEMBER Trustee or director | 3 | $0 |
| PETER FRANZ | BOARD MEMBER Trustee or director | 3 | $0 |
| CRAIG GLAZIER | CHAIR Trustee or director, Officer | 5 | $0 |
| WILLIAM HORVATH | BOARD MEMBER Trustee or director | 3 | $0 |
| MATT HRICKO | BOARD MEMBER Trustee or director | 3 | $0 |
| JASON JONES | BOARD MEMBER Trustee or director | 3 | $0 |
| CHRISTINE KRAMER | BOARD MEMBER Trustee or director | 3 | $0 |
| JULIE LAMB | BOARD MEMBER Trustee or director | 3 | $0 |
16 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYNN LAWRENCE | BOARD MEMBER Trustee or director | 3 | $0 |
| RYAN MARRIE | BOARD MEMBER Trustee or director | 3 | $0 |
| TROY MARTZALL | BOARD MEMBER Trustee or director | 3 | $0 |
| SONIA MINTUN | TREASURER Trustee or director, Officer | 3 | $0 |
| JAMES NEFF | BOARD MEMBER Trustee or director | 3 | $0 |
| ALEX PARK | BOARD MEMBER Trustee or director | 3 | $0 |
| BRENT PIETRAFESE | BOARD MEMBER Trustee or director | 3 | $0 |
| RYAN PUENTE | BOARD MEMBER Trustee or director | 3 | $0 |
| STEVE PUTT | BOARD MEMBER Trustee or director | 3 | $0 |
| LINDA SHERMAN | BOARD MEMBER Trustee or director | 3 | $0 |
| DAWN SWIT | BOARD MEMBER Trustee or director | 3 | $0 |
| TINA TAMBURRO | BOARD MEMBER Trustee or director | 3 | $0 |
| JAMIE VENORSKY | BOARD MEMBER Trustee or director | 3 | $0 |
| ROBERT WALKER | BOARD MEMBER Trustee or director | 3 | $0 |
| LORNA WISHAM | BOARD MEMBER Trustee or director | 3 | $0 |
| ADAM ZANGERLE | BOARD SECRETARY Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 31 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICIA A LOPRESTI | EXECUTIVE DIRECTOR Officer | 50 | $137,707 |
| BRIAN MCFARLAND | ASSOCIATE DIRECTOR Highest-paid employee | 50 | $130,160 |
| NICK ACCORDINO | BOARD MEMBER Trustee or director | 3 | $0 |
| JOE BOEHM | CHAIR ELECT Trustee or director, Officer | 3 | $0 |
| MARK BELLANTONI | BOARD MEMBER Trustee or director | 3 | $0 |
| LINDSEY CUTRIGHT | BOARD MEMBER Trustee or director | 3 | $0 |
| ALBERT CASTILLO | BOARD MEMBER Trustee or director | 3 | $0 |
| NICHOLAS D'ANGELO | BOARD MEMBER Trustee or director | 3 | $0 |
| LYNN LAWRENCE | BOARD MEMBER Trustee or director | 3 | $0 |
| PETER FRANZ | BOARD MEMBER Trustee or director | 3 | $0 |
| CRAIG GLAZIER | CHAIR Trustee or director, Officer | 5 | $0 |
| RYAN MARRIE | BOARD MEMBER Trustee or director | 3 | $0 |
| WILLIAM HORVATH | BOARD MEMBER Trustee or director | 3 | $0 |
| MATT HRICKO | BOARD MEMBER Trustee or director | 3 | $0 |
| JASON JONES | BOARD MEMBER Trustee or director | 3 | $0 |
| CHRISTINE KRAMER | BOARD MEMBER Trustee or director | 3 | $0 |
| JULIE LAMB | BOARD MEMBER Trustee or director | 3 | $0 |
| TROY MARTZALL | BOARD MEMBER Trustee or director | 3 | $0 |
| ALEX PARK | BOARD MEMBER Trustee or director | 3 | $0 |
| SONIA MINTUN | TREASURER Trustee or director, Officer | 3 | $0 |
| BRENT PIETRAFESE | BOARD MEMBER Trustee or director | 3 | $0 |
| JAMES NEFF | BOARD MEMBER Trustee or director | 3 | $0 |
| STEVE PUTT | BOARD MEMBER Trustee or director | 3 | $0 |
| RYAN PUENTE | BOARD MEMBER Trustee or director | 3 | $0 |
| LINDA SHERMAN | BOARD MEMBER Trustee or director | 3 | $0 |
| DAWN SWIT | BOARD MEMBER Trustee or director | 3 | $0 |
| TINA TAMBURRO | BOARD MEMBER Trustee or director | 3 | $0 |
| JAMIE VENORSKY | BOARD MEMBER Trustee or director | 3 | $0 |
| ROBERT WALKER | BOARD MEMBER Trustee or director | 3 | $0 |
| LORNA WISHAM | BOARD MEMBER Trustee or director | 3 | $0 |
| ADAM ZANGERLE | BOARD SECRETARY Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 32 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICIA A LOPRESTI | EXECUTIVE DIRECTOR Officer | 50 | $120,959 |
| BRIAN MCFARLAND | ASSOCIATE DIRECTOR Highest-paid employee | 50 | $108,571 |
| NICK ACCORDINO | DIRECTOR Trustee or director | 3 | $0 |
| JOE BOEHM | DIRECTOR Trustee or director | 3 | $0 |
| BRANDON BRYANT | DIRECTOR Trustee or director | 3 | $0 |
| DENISE CARKHUFF | DIRECTOR Trustee or director | 3 | $0 |
| ALBERT CASTILLO | DIRECTOR Trustee or director | 3 | $0 |
| NICHOLAS D'ANGELO | DIRECTOR Trustee or director | 3 | $0 |
| JOHN DAVIES | DIRECTOR Trustee or director | 3 | $0 |
| PETER FRANZ | DIRECTOR Trustee or director | 3 | $0 |
| CRAIG GLAZER | BOARD CHAIR ELECT Trustee or director, Officer | 5 | $0 |
| TONY GREGO | DIRECTOR Trustee or director | 3 | $0 |
| WILLIAM HORVATH | DIRECTOR Trustee or director | 3 | $0 |
| MATT HRICKO | DIRECTOR Trustee or director | 3 | $0 |
| JASON JONES | DIRECTOR Trustee or director | 3 | $0 |
| CHRISTINE KRAMER | DIRECTOR Trustee or director | 3 | $0 |
| JULIE LAMB | DIRECTOR Trustee or director | 3 | $0 |
| TROY MARTZALL | DIRECTOR Trustee or director | 3 | $0 |
| RONNA MCNAIR | BOARD CHAIR Trustee or director, Officer | 5 | $0 |
| SONIA MINTUN | DIRECTOR Trustee or director | 3 | $0 |
| KEN MORGAN | DIRECTOR Trustee or director | 3 | $0 |
| JAMES NEFF | DIRECTOR Trustee or director | 3 | $0 |
| STEVE PUTT | DIRECTOR Trustee or director | 3 | $0 |
| KEN SENVISKY | DIRECTOR Trustee or director | 3 | $0 |
| STEVE SRMAG | DIRECTOR Trustee or director | 3 | $0 |
| DAWN SWIT | DIRECTOR Trustee or director | 3 | $0 |
| KEVIN THOMAS | BOARD TREASURER Trustee or director, Officer | 5 | $0 |
| TRICIA TOMKO | DIRECTOR Trustee or director | 3 | $0 |
| JAMIE VENORSKY | DIRECTOR Trustee or director | 3 | $0 |
| ROBERT WALKER | DIRECTOR Trustee or director | 3 | $0 |
| LORNA WISHAM | DIRECTOR Trustee or director | 3 | $0 |
| ADAM ZANGERLE | BOARD SECRETARY Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 3883 WASHINGTON PARK BLVD, NEWBURGH HTS, OH 44105-3178
- Principal officer (990 for 2025)
- BRIAN MCFARLAND, 3883 WASHINGTON PARK BLVD, NEWBURGH HEIGHTS, OH 44105
- Signed the 990
- BRIAN MCFARLAND, CEO
- Phone
- (216) 561-9200
- Website
- FIRSTTEECLEVELAND.ORG
- Return prepared by
- CIUNI & PANICHI INC
Mission
TO POSITIVELY 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.
Program accomplishments
- EDUCATIONAL PROGRAMS THROUGH THE GAME OF GOLF TO BUILD CHARACTER, INSTILL LIFE-ENHANCING VALUES AND PROMOTE HEALTHY CHOICES.Expenses $707,866 · revenue $87,550
- CAPITAL CAMPAIGN EXPENDITURES RELATED TO BUILDING RENOVATIONS TO CREATE AN ACTIVITY CENTER TO SUPPORT EFFORTS TO EXPAND EDUCATION, LEADERSHIP, AND GOLF OPPORTUNITIES FOR ALL KIDS.Expenses $10,641 · revenue $129
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 34-1915692
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N6A)
- Assets (IRS master file)
- $1,716,265
- Income (IRS master file)
- $1,294,215
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,147,846 | $1,139,482 | $1,716,265 | XML |
| 990 | December 2024 | $1,341,387 | $1,442,671 | $1,710,090 | XML |
| 990 | December 2023 | $1,841,859 | $3,939,282 | $1,797,377 | XML |
| 990 | December 2022 | $3,475,145 | $1,108,790 | $3,899,517 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-1915692).
Questions about FIRST TEE OF CLEVELAND
- What is the EIN of FIRST TEE OF CLEVELAND?
- The employer identification number (EIN) of FIRST TEE OF CLEVELAND is 34-1915692.
- Is FIRST TEE OF CLEVELAND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to FIRST TEE OF CLEVELAND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FIRST TEE OF CLEVELAND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FIRST TEE OF CLEVELAND due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FIRST TEE OF CLEVELAND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FIRST TEE OF CLEVELAND?
- The 990 for the year ended December 31, 2025 names BRIAN MCFARLAND.
- Who are the officers and directors of FIRST TEE OF CLEVELAND?
- The 990 for the year ended December 31, 2025 lists 31 people; 2 received compensation from the organization, the highest $132,231 (PATRICIA A LOPRESTI, EXECUTIVE DIRECTOR).
- How much revenue does FIRST TEE OF CLEVELAND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,147,846, expenses of $1,139,482 and total assets of $1,716,265 at year end.
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