Ludlow Tennis Club Inc

Nonprofit profile at a glance

EIN
043050936
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Ludlow, MA, USA
Phone
4135890666
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$706,631
Expenses
$849,609
Assets
$1,421,602
Liabilities
$2,522

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

Leadership & pay

8 people listed

Highest reported compensation

  • CHRIS MCGRATH (TREASURER): $77,880 total reported compensation
  • EDSEL FORD (DIRECTOR): $30,525 total reported compensation
  • LYNN PAUL (DIRECTOR): $10,360 total reported compensation

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

Overview

Mission

Provide a member-focused social club for our 400+ members to commingle and engage in racquet sports and social engagement.

What it reported doing in 2025

The primary purpose of the organization is to provide our members a facilty to play racquet sports, obtain lessons to improve their skills, and to engage in personal contact with other members for social purposes.

Operating model

Revenue model
Earned-program. 95% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Accountability: 54
  • Sustainability: 32
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 19th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -20.2%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 1.67; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 14%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 13.5% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 13.8% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: -2% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 8 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $850K in reported program spending
  • Leadership: top reported pay $78K · 8 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 2 filed schedules
  • 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 6/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.