Hamilton County Community Tennis Association Inc

Nonprofit profile at a glance

EIN
351882703
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2011
Location
Carmel, IN, USA
Phone
3175019145
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Racquet Sports

Reported finances

Revenue
$318,890
Expenses
$335,967
Assets
$97,444
Liabilities
$44,158

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Helen Petersen (President)
  • Margaret Petersen (Executive Director)

Highest reported compensation

  • Margaret Petersen (Executive Director): $127,948 total reported compensation
  • Helen Petersen (President): $5,000 total reported compensation

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

Overview

Mission

We provide tennis programs for all ages and abilities throughout Hamilton County Indiana. We teach players a lifetime love of physical fitness the value of sportsmanship and the importance of giving something back to the community through tennis and educational programs.

What it reported doing in 2025

Provide support for the youth tennis programs and other special programs conducted by the organization including the Champion Reads program.

Operating model

Revenue model
Earned-program. 94% 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 100
  • Accountability: 50
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.1%; rating input score 86
  • Program expense ratio: 81.9%; rating input score 82
  • 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: 66.7%; rating input score 67; 21st percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.4%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 39.6%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 6.1% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 86.1% of revenue deployed · 81.9% of spending went to programs
  • Governance: 2 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $275K in reported program spending
  • Leadership: top reported pay $128K · 4 people listed
  • Consistency: 35 of 35 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.