Foothills Tennis & Swimming Club

Nonprofit profile at a glance

EIN
941392872
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Palo Alto, CA, USA
Phone
6504938540
Rating confidence
Limited

Official website

Reported finances

Revenue
$2,419,705
Expenses
$2,483,928
Assets
$3,085,809
Liabilities
$74,236

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JAN BAER (PRESIDENT)

Highest reported compensation

  • MARIANO PARRIS (TENNIS DIRECTOR): $247,718 total reported compensation
  • MARIE A BOYLE (GENERAL MANAGER): $205,998 total reported compensation
  • ARTEM STROKAN (HEAD JR. PROFESSIONAL): $134,357 total reported compensation

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

Overview

Mission

Foothills tennis and swimming club (ftsc) is a proprietary club that provides a social and recreational center for families and individuals who seek a well-appointed but casual environment in which to develop a community of friends. The club provides a regular schedule of social events, a program of swim lessons and competitive activities, and a tennis program with lessons and competitive activities for all ages. It seeks to serve the needs and interests of families and of individual members.ftsc's members share a commitment to the values of the club community comprised of friendliness, participation, good sportsmanship and financial prudence.

What it reported doing in 2025

Tennis and swimming activities

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 66
  • Accountability: 79
  • Sustainability: 30
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.7%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 1.24; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 27.1%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.2% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $248K · 11 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 10 of 10 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.