Association of Tennis Recreationals Inc
Nonprofit profile at a glance
- EIN
- 992857096
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Germantown, MD, USA
- Phone
- 2408480988
- Rating
- 61
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Professional Societies, Associations
Reported finances
- Revenue
- $2,410
- Expenses
- $2,952
- Assets
- $6,290
- Liabilities
- $6,186
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Matthew Chang (President)
People named in this filing
- Matthew Chang (President)
- James Li (CFO)
- Andrew J Cheng (General Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Fosters a community of tennis activity
What it reported doing in 2025
To foster a community of recreational tennis enthusiasts by organizing community tennis activities and tournaments that promote fitness, sportsmanship, and enjoyment of the sport.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Member-benefit provider. The nonprofit used 73% of its reported program spending for member benefits.
The verdict
SUPPORTED - The filed numbers largely add up. 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: 53
- Transparency & Controls: 82
- Sustainability: 36
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 56.6%; rating input score 57
- Program expense ratio: 46.2%; rating input score 46
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -22.5%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 2.13; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: 0.98; rating input score 4; 4th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 56.6% of revenue deployed · 46.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $1K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Mission deployment rate scored 57/100.
- Moderate — Financial Efficiency: Program expense ratio scored 46/100.
- High — Sustainability: Operating margin scored 20/100.
- High — Sustainability: Liabilities to assets ratio scored 4/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.