Friends of Miami Tennis Inc
Nonprofit profile at a glance
- EIN
- 753237942
- IRS 990-EZ coverage
- 2010–2025
- Forms available
- Form 990 2022, Form 990-EZ 2025, Form 990-T 2023
- Location
- Pinecrest, FL, USA
- Phone
- 3059344336
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Racquet Sports
Reported finances
- Revenue
- $82,107
- Expenses
- $81,670
- Assets
- $652
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Bruce Boiko (President)
People named in this filing
- Bruce Boiko (President)
- Carolyn Gibson (Secretaary)
- Wendy Boiko (Treasurer)
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
To promote the game of tennis and enhance the quality of life to the residents of Miami-Dade County, Florida.
What it reported doing in 2025
Until the end of 2017, operated three tennis park facilities; two for Miami-Dade County and one for City of Homestead. At the end of 2017 the Homestead facility was closed and another facility was opened but COVID19 related issues caused the project to be abandoned. In 2023 Miami-Dade turned all of its tennis facilities over to different facilities and our services has cut back substantially. Costs include rent and all costs of tennis instructors. Due to lack of a permanent facility services have been limited.
Operating model
- Revenue model
- Earned-program. 100% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 99
- Transparency & Controls: 82
- Sustainability: 38
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.5%; rating input score 99
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 0.5%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 0.01; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -54.7% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: -1.8% per year; rating input score 0; 43rd percentile among comparable filings
- Asset growth: -0.6% per year; rating input score 0; 35th percentile among comparable filings
Details
- Where the money goes: 99.5% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $82K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2010 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.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 7/100.
- Moderate — Sustainability: Operating margin scored 45/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.