South Atlanta Community Tennis

Nonprofit profile at a glance

EIN
581885686
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2018, Form 990-N 2014
Location
Fairburn, GA, USA
Phone
6786407318
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Racquet Sports

Reported finances

Revenue
$262,901
Expenses
$260,904
Assets
$50,238
Liabilities
$146,781

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

Leadership & pay

1 person listed

Executive titles in this filing

  • Samuel Kennedy Sr (CEO/Executive Director)

Highest reported compensation

  • Samuel Kennedy Sr (CEO/Executive Director): $30,000 total reported compensation

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

Overview

Mission

South Atlanta Community Tennis Association isa non-profit organization whose mission is to help at-risk youth achieve academic and athleticsuccess through tennis and education. South Atlanta Community Tennis Association trains youthto play tennis competively on a national scale

What it reported doing in 2025

South Atlanta Community Tennis Association is a non-profit organization whose mission is to help at risk youth achieve academic and athletic success through tennis and education. South Atlanta Community Tennis Association trains youth to play tennis competively on a national scale

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 75
  • Accountability: 90
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.1%; rating input score 69
  • Program expense ratio: 69.6%; rating input score 70
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 70%; rating input score 70; 0th 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: 90.9%; rating input score 91; 27th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Fail

Sustainability

  • Operating margin: 0.8%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 2.92; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 11.5%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 15.6% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 14.6% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 69.1% of revenue deployed · 69.6% of spending went to programs
  • Governance: 10 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $30K · 1 people listed
  • Consistency: 17 of 21 current checks pass · 4 findings to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.