Usta Hawaii Pacific Section

Nonprofit profile at a glance

EIN
237297012
IRS 990 coverage
2013–2019
Forms available
Form 990 2019
Location
Honolulu, HI, USA
Phone
8085859503
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,613,919
Expenses
$2,278,879
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • RON ROMANO (EXECUTIVE DIRECTOR)
  • WALTER WONG (PRESIDENT)
  • RUSSELL LUM (VICE PRESIDENT)

Highest reported compensation

  • RON ROMANO (EXECUTIVE DIRECTOR): $108,274 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the development of tennis as a means of healthful recreation & physical fitness; to maintain and enforce the rules of play established by the United State Tennis Association and the Section. To promote the development of good sportsmanship, fair play, character, and responsible citizenship. To encourage and sanction tennis tournaments and related athletic activities open to all persons regardless of their sex, race, color, creed or national origin. To transact any lawful activity for which a nonprofit organization my be incorporated pursuant to the requirements stated in Chapter 415B, Hawaii Revised Statutes.

What it reported doing in 2019

To promote the development of tennis as a means of healthful recreation and physical fitness. The program is broken into Junior Tennis, Adult Tennis, Community Tennis and School Tennis. In Junior Tennis, 10+ championship events and tournaments are held throughout the year with 100-500 participants attending each event. In Adult Tennis, 8+ championship events and tournaments are held throughout the year with 200-400 participants attending each event. In Community Tennis, 6,000+ youths and adults participate in the Play to Learn Tennis lesson program. Every year there are 6+ outreach events held with 100-500 participants. In School Tennis, USTA visits 40+ schools every year. Over 4,000 participate in P.E. tennis clinics and 5+ teacher workshops and training events are held.

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 46% for direct work, and 54% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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: 82
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 9
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 78.9%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.5%; rating input score 100; 45th 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: -41.2%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 4.8%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: -3.8% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 78.9% of spending went to programs
  • Governance: 20 of 20 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $108K · 19 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2013 to 2019
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 4/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.