National Junior Tennis & Learning of Trenton Inc

Nonprofit profile at a glance

EIN
521260470
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Trenton, NJ, USA
Phone
6093411698
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Racquet Sports

Reported finances

Revenue
$845,944
Expenses
$698,531
Assets
$1,614,112
Liabilities
$76,981

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

Leadership & pay

16 people listed

Executive titles in this filing

  • ANDREW LIEU (PRESIDENT)
  • BILL WHYTE (VICE-PRESIDENT)
  • ALBERT STARK (PRESIDENT EMERITAS)
  • THOMAS MAJDANSKI (IMMEDIATE PAST PRESIDENT)
  • CHRISTOPHER LIVERMAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHRISTOPHER LIVERMAN (EXECUTIVE DIRECTOR): $105,837 total reported compensation

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

Overview

Mission

To create opportunities for success by enriching the lives of under-resourced youth through innovative tennis, education, and mentoring programs, designed to prepare student athletes for successful college admission and career placement.

What it reported doing in 2024

Ashe program the ashe program is designed for children who show a strong interest in becoming an advanced tennis player and exhibit the four core values of the njtl of trenton. 1. Creating a diverse and inclusive atmosphere in which children strive for academic excellence and enjoy the process of learning. 2. Opening doors to educational opportunities, enabling children to reach their potential. 3. Responsibly develops character through lessons learnes in understanding what it takes to be successful. 4. Enabling access to affordable quality programming that promotes regular exercise and healthy lifestyles in the communities it serves.

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 92% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

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

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.4%; rating input score 63
  • Program expense ratio: 72.6%; rating input score 73
  • Fundraising efficiency: $12.64 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th 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: 6 of 8 controls in place; rating input score 75
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.4%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 2.31; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: -1.2% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 63.4% of revenue deployed · 72.6% of spending went to programs
  • Governance: 15 of 15 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $507K in reported program spending
  • Leadership: top reported pay $106K · 16 people listed
  • Consistency: 33 of 34 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: 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.