Charlotte Tennis Association

Nonprofit profile at a glance

EIN
561803357
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Charlotte, NC, USA
Phone
7044919745
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$433,079
Expenses
$292,482
Assets
$1,278,177
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Joel Turner (Past President)
  • Tracy Brea (Vice President)
  • Palmer McArthur (President)

Highest reported compensation

  • Carla O'Connor (Executive Dir.): $101,176 total reported compensation

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

Overview

Mission

CTA provides a full range of tennis programs and activities for people of all ages, abilities and backgrounds and creates opportunities to enjoy the social, physical and health benefits provided by the sport of tennis.

What it reported doing in 2025

Junior programs - The CTA operates programs designed to introduce players to the game, as well as provide match play opportunity for existing players in the Greater Charlotte area. The CTA organizes & promotes all aspects of play at area public and private tennis facilities. The CTA partners with Mecklenburg County Parks and Recreation to host four USTA sanctioned tournaments for beginning through highly ranked competitive players. Certain events draw players from the Southern Region and support economic impact in the community. The CTA collaborates with area facilities to provide play opportunity through the Junior Team Tennis program for players across all skill levels. In 2025 about over 2,000 junior players ranging in age from 5 to 18 years of age registered in seven leagues/events organized by CTA.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44%; rating input score 44
  • Program expense ratio: 70.8%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 32.5%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 4.37; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 34.6%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 44% of revenue deployed · 70.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $207K in reported program spending
  • Leadership: top reported pay $101K · 13 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 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 44/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 8/100.