Georgia Tennis Association Inc

Nonprofit profile at a glance

EIN
581309245
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Marietta, GA, USA
Phone
4042569543
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,403,104
Expenses
$2,576,704
Assets
$3,312,719
Liabilities
$137,634

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • ERIC SCHMOOK (PRESIDENT)
  • MICHELLE FULLER (EXECUTIVE VICE PRESIDENT)
  • STEWART ATKINS (VICE PRESIDENT)
  • CAROL SHIVER (VICE PRESIDENT)
  • KATRINA PINKNEY (VICE PRESIDENT)
  • MARK BOTSCH (IMMEDIATE PAST PRESIDENT)

Highest reported compensation

  • DARREN POTKEY (EXECUTIVE DIRECTOR): $156,296 total reported compensation
  • DAVID BAIN (SR. DIRECTOR ADULT/JUNIOR LEAGUES): $115,074 total reported compensation
  • MICHAEL GRAHAM (SR. DIRECTOR COMMUNITY DEVELPMENT): $114,818 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The association's mission to promote and develop the growth the tennis is only enhanced by leveraging diversity and creating an inclusive environment. We are committed to ensuring that people of all backgrounds have access to and feel authentically welcome in the game and business of tennis. It is with this spirit of equity and inclusion that we invite all people who play, watch, support, and/or enjoy tennis to partake in our many programs, events, and membership offerings through participation, volunteerism or leadership.

What it reported doing in 2024

Tournament administration the association provides tournament administrative assistance to both tournament directors and referees of all sanctioned tournaments under the auspices of usta Georgia, which include online trainings, assistance with events and rulings of the law.special interest programs the association supports programming of all types to further the mission of promoting and developing the growth of tennis, which includes supporting the adaptive wheelchair program and special projects and programs across the state.

Operating model

Revenue model
Affiliate-supported. 75% of the money available for current operations came from contributions from related organizations.
Distribution model
Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 67
  • Accountability: 100
  • Sustainability: 32
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.6%; rating input score 76
  • Program expense ratio: 69.7%; rating input score 70
  • Fundraising efficiency: $5.96 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th 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: 72.3%; rating input score 72; 19th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

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

Sustainability

  • Operating margin: -7.2%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 1.29; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 15%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -5.8% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -3.5% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 15th percentile among comparable filings

Details

  • Where the money goes: 75.6% of revenue deployed · 69.7% of spending went to programs
  • Governance: 17 of 17 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.8M in reported program spending
  • Leadership: top reported pay $156K · 20 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 24 filed money-flow records
  • Related organizations: 22 filed related-organization links
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 17/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.