Above the Net Inc
Nonprofit profile at a glance
- EIN
- 352707576
- IRS 990-EZ coverage
- 2024–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2023
- Location
- McDonough, GA, USA
- Phone
- 5617895633
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Camps
Reported finances
- Revenue
- $115,086
- Expenses
- $91,923
- Assets
- $82,444
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Above the Net is a sports-based youth development organization. We provide tennis programming as well as youth enrichment activities like music, literacy, tutoring at multiple sites in Henry County.
What it reported doing in 2025
Above the Net is a non-profit 501(c)(3) Community Tennis Association established in February 2021 by three avid recreational tennis players with a clear mission to enhance tennis involvement in Henry County. To that end, we invested time, energy, and minimal resources developing innovative programs designed to attract youths to empower them to leverage the sport for college scholarships, strengthening communities, and building life skills. In the first year, our organization introduced well over 200 individuals to tennis with a remarkable 80 percent being juniors ages 5-18 years old. We proudly, delivered 25 distinctive age-appropriate tennis programs. From the all-day Tennispalooza event to Adult and Junior 4-week Apprentice programs, Cardio Tennis, Next Step programs, free Saturday Tennis Clinics, and Elite tennis programs all designed toward advancing participants in their tennis journeys. These incredible numbers are the direct result of what can be achieved when a community unites to support a worthy cause that will enrich lives and last a lifetime. Our positive impact continued into our second year, with grants from the USTA Foundation, USTA Southern, and we continued to earn income via our paid tennis programming. This enabled us to partner with the Shaquille O'Neal Boys and Girls Club where 100% of our programs have been delivered free of charge. In addition, since partnering with the Club, we have introduced over 70 kids to the sport specifically from the club. Also, during our second year we were able to officially become an NJTL Chapter in McDonough, Henry County. With well over 300 plus new participants to tennis each year, Above the Net stands as a recognized and respected force within the Henry County Tennis community and beyond. Our organization has received accolades from USTA, USTA Southern Crescent, Tennis Industry United and USTA Tennis Champion as proof our commitment to growing tennis is making a difference in our community. These are our tangible results. We were able to form an ALTA 15U doubles team It was truly remarkable to see the impact of league play on our Elite players. Several students were able to join their high school tennis team, others are playing in tournaments in both Georgia and Alabama, and one young lady has achieved state ranking and has the passion to turn pro. Our track record is incomparable. Those initial kids advanced out of our program, and we proudly call them Above the Net Alumni who come back and help us with our Apprentice programs and to inspire others. It's our hope to continue the momentum, as well as expand our outreach in 2024, by introducing new initiatives geared to attract underserved juniors who regrettably cannot afford the cost associated with learning and playing the sport. We are excited to add an educational component to our tennis programming, through the creation of the NJTL McDonough Chapter, to focus on academic enrichment. By leveling the playing field academically and athletically, these individuals will become a more diverse representation of the sport and more importantly open unimaginable doors to their futures. While we are actively delivering cost-based programs, your support is critical to help fund our organizational structure, ensuring its sustainability for future generations to benefit. Building a strong, resilient organization is essential to overcoming the challenges that inevitably arise. We must have the necessary training and knowledge to strengthen our mindset, preparing us for the growth that lies ahead. We need administrative support to help with student communication, marketing, and program management. All of these activities are handled by the founders today. We need the support to enable the founders to focus on the strategic elements of our organization including strategic partnerships, development of our Board, and fundraising. Finally, we would love to invest in transportation to enable us to take the kids where needed for competiti
Operating model
- Revenue model
- Donor-supported. 70% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 82
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.5%; rating input score 77
- Program expense ratio: 95.4%; rating input score 95
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 20.1%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 0.9; rating input score 55; 55th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 0.6%; rating input score 26; 26th percentile among comparable filings
Growth
- Program expense growth: 25.9% per year; rating input score 100; 80th percentile among comparable filings
- Revenue growth: 32.3% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 3% per year; rating input score 100; 36th percentile among comparable filings
Details
- Where the money goes: 76.5% of revenue deployed · 95.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $88K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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.
- Review — Sustainability: Total-asset coverage ratio scored 55/100.
- High — Sustainability: Officer compensation ratio scored 26/100.