Junior Tennis Foundation Inc

Nonprofit profile at a glance

EIN
133155380
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Purchase, NY, USA
Phone
9146972222
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Racquet Sports

Official website

Reported finances

Revenue
$430,216
Expenses
$243,157
Assets
$624,056
Liabilities
$84,490

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

Leadership & pay

16 people listed

Executive titles in this filing

  • MARK MCINTYRE (EXECUTIVE DIRECTOR & CEO)
  • ROBERT INGERSOLE (President)
  • HARRY KEELY (Vice President)

Highest reported compensation

  • MARK MCINTYRE (EXECUTIVE DIRECTOR & CEO): $75,000 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 junior tennis foundation, inc. (the foundation) was organized as a not-for-profit entity for the following purposes: to operate exclusively for the promotion of amateur sports competition, to promote the development of tennis amongst underprivileged childern as a mean of healthful recreation and physical fitness, to establish and maintain rules of play and high standards of amateurism and good sportmanship, to encourage tournaments and competition open to amateur athletes without regard to race, creed, color or national origin, so as to promote effectively the game of tennis for disadvantaged youths, to encourage through tennis the development of health, character and responsible citizenship, and to solicit funds and staging of affairs and activities to achieve the foregoing.

What it reported doing in 2024

Grants used to promote and develop the growth of tennis.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 41% for direct work, and 59% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 84
  • Accountability: 82
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.8%; rating input score 80
  • Program expense ratio: 66.7%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 27th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 74%; rating input score 74; 47th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 86.7%; rating input score 87; 23rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 43.5%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 2.57; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 30.8%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 9.9% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 9.6% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 79.8% of revenue deployed · 66.7% of spending went to programs
  • Governance: 13 of 15 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $162K in reported program spending
  • Leadership: top reported pay $75K · 16 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.