Usta Northern California

Nonprofit profile at a glance

EIN
941057590
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Alameda, CA, USA
Phone
5107487373
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$6,745,119
Expenses
$6,665,710
Assets
$7,253,719
Liabilities
$537,638

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

Leadership & pay

29 people listed

Executive titles in this filing

  • ANDREA BARNES (VICE PRESIDENT START 12/2024)
  • SUMMER VERHOEVEN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SUMMER VERHOEVEN (EXECUTIVE DIRECTOR): $197,660 total reported compensation
  • DARREN WENGER (DIRECTOR OF OPERATIONS AND STRATEGY): $144,531 total reported compensation
  • MICHELLE WILSON (SR. MANAGER, ADULT COMPETITION): $128,292 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 promote and develop the growth of tennis as an inclusive and inviting lifetime activity in the northern California section.

What it reported doing in 2024

Marketing and diversity & inclusion outreach activities by the organization promote and develop the growth of tennis by creating strategies and initiatives that attract and retain members and participants, as well as build greater diversity within the section. These activities increase awareness of usta northern California's junior, adult and community programs and support the overall organization's goal to grow and promote tennis across the usta northern California section.junior team tennis provides children the opportunity to learn tennis with a team emphasis. The major accomplishments of the juniors program include, but are not limited, to a full introduction of players aged 18 and under into the section. In addition, the staff foster and grow existing relationships in their dedicated areas of focus to help grow the sport for all ages. The section is the 8th largest section overall for membership out of 17 sections.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 95% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 81
  • Accountability: 100
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.7%; rating input score 60
  • Program expense ratio: 58.8%; rating input score 59
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 86.7%; rating input score 87; 2nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 97.2%; rating input score 97; 33rd 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.2%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 1.09; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 13.1%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 59.7% of revenue deployed · 58.8% of spending went to programs
  • Governance: 16 of 16 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $3.9M in reported program spending
  • Leadership: top reported pay $198K · 29 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $226K reported
  • Consistency: 34 of 36 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 4 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.