JOHNNY MAC TENNIS PROJECT INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- JOHNNY MAC TENNIS PROJECT INC (EIN 37-1625465)
- Tax period
- 2024-09-01 to 2025-08-31
- Filed
- 2026-05-13
- IRS object ID
- 202621339349306602
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-13T14:22:55-05:00 | ReturnTs |
| Tax Period End | 2025-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 113066459 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CERINI & ASSOCIATES LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3340 VETERANS MEMORIAL HWY | AddressLine1Txt |
| City | BOHEMIA | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11716 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 371625465 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHNNY MAC TENNIS PROJECT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JOHN | BusinessNameControlTxt |
| Phone | 2127928500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE RANDALLS ISLAND | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10035 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PATRICK MCENROE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2124276150 | PhoneNum |
| Signature | 2026-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KEN CERINI | PreparerPersonNm |
| PTIN | P00223556 | PTIN |
| Phone | 6315821600 | PhoneNum |
| Preparation | 2026-05-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PATRICK MCENROE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE RANDALLS ISLAND | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10035 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,708,195 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://WWW.JMTPNY.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | TO INTRODUCE YOUNG ATHLETES IN THE UNITED STATES, AND PARTICULARLY IN THE GREATER NEW YORK METROPOLITAN AREA TO THE SPORT OF TENNIS, AS A LIFE-LONG HEALTH, FITNESS, AND WELL BEING ACTIVITY, AND FOR SOME ATHLETES, TO FACILITATE THE OPPORTUNITY FOR HIGH LEVEL, COMPETITIVE TENNIS, BY RAISING PUBLIC AND PRIVATE FUNDS IN ORDER TO PROVIDE (I) SCHOLARSHIPS TO ATTEND A TENNIS ACADEMY/TRAINING FACILITY, (II) PRIVATE AND GROUP LESSONS, AND (III) FUDNING TO OFFSET THE COSTS AND EXPENSES ASSOCIATED WITH TRAVEL TO REGIONAL, NATIONAL, AND INTERNATIONAL TOURNAMENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,693,951 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $142,714 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $586,755 | CYOtherRevenueAmt |
| PY Total Revenue | $0 | PYTotalRevenueAmt |
| CY Total Revenue | $2,423,420 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $311,058 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $110,654 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $0 | PYOtherExpensesAmt |
| CY Other Expenses | $1,653,454 | CYOtherExpensesAmt |
| PY Total Expenses | $0 | PYTotalExpensesAmt |
| CY Total Expenses | $1,964,512 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $458,908 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,165,412 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,643,716 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $271,228 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $290,624 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,894,184 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,353,092 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO INTRODUCE YOUNG ATHLETES IN THE UNITED STATES, AND PARTICULARLY IN THE GREATER NEW YORK METROPOLITAN AREA TO THE SPORT OF TENNIS, AS A LIFE-LONG HEALTH, FITNESS, AND WELL BEING ACTIVITY, AND FOR SOME ATHLETES, TO FACILITATE THE OPPORTUNITY FOR HIGH LEVEL, COMPETITIVE TENNIS, BY RAISING PUBLIC AND PRIVATE FUNDS IN ORDER TO PROVIDE (I) SCHOLARSHIPS TO ATTEND A TENNIS ACADEMY/TRAINING FACILITY, (II) PRIVATE AND GROUP LESSONS, AND (III) FUNDING TO OFFSET THE COSTS AND EXPENSES ASSOCIATED WITH TRAVEL TO REGIONAL, NATIONAL, AND INTERNATIONAL TOURNAMENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,569,450 | ExpenseAmt |
| Revenue | $2,423,420 | RevenueAmt |
| Desc | TO INTRODUCE YOUNG ATHLETES IN THE UNITED STATES, AND PARTICULARLY IN THE GREATER NEW YORK METROPOLITAN AREA TO THE SPORT OF TENNIS, AS A LIFE-LONG HEALTH, FITNESS, AND WELL BEING ACTIVITY, AND FOR SOME ATHLETES, TO FACILITATE THE OPPORTUNITY FOR HIGH LEVEL, COMPETITIVE TENNIS, BY RAISING PUBLIC AND PRIVATE FUNDS IN ORDER TO PROVIDE (I) SCHOLARSHIPS TO ATTEND A TENNIS ACADEMY/TRAINING FACILITY, (II) PRIVATE AND GROUP LESSONS, AND (III) FUNDING TO OFFSET THE COSTS AND EXPENSES ASSOCIATED WITH TRAVEL TO REGIONAL, NATIONAL, AND INTERNATIONAL TOURNAMENTS. | Desc |
| Total Program Service Expenses | $1,569,450 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RYANN CUTILLO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2127928500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE RANDALLS ISLAND | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10035 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| CLEMENT KING | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JIM CITRIN | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JOANNE EVANS BURNS | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JOHN MCENROE | |||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MARK MCENROE | |||||||
| BOARD VP & SECRETARY | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MITCH TRUWIT | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| PATRICK MCENROE | |||||||
| BOARD PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| PETER DESMOND | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| TOMMY AMAKER | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| MARCI KLEIN | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| RYANN CUTILLO | |||||||
| BOARD EXECUTIVE DIRECTOR | 50.00 | $0 | $209,174 | $35,802 | Yes (X) | ||
| LISA JOURAVLEVA | |||||||
| DIRECTOR OF OPERATIONS AND COMMUNITY RELATIONS | 40.00 | $0 | $110,575 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $319,749 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $35,802 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPORTIME CLUB LLC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 RANDALLS ISLAND | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10035 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | EXPENDITURES | ServicesDesc |
| Compensation | $1,642,496 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,693,951 | AllOtherContributionsAmt |
| Noncash Contributions | $148,604 | NoncashContributionsAmt |
| Total Contributions | $1,693,951 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $142,714 | TotalRevenueColumnAmt |
| Exclusion | $142,714 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $871,530 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $284,775 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $586,755 | TotalRevenueColumnAmt |
| Exclusion | $586,755 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,423,420 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $729,469 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,790 | TotalAmt |
| Program Services | $14,147 | ProgramServicesAmt |
| Management And General | $122,205 | ManagementAndGeneralAmt |
| Fundraising | $58,438 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,137 | TotalAmt |
| Program Services | $6,474 | ProgramServicesAmt |
| Management And General | $55,922 | ManagementAndGeneralAmt |
| Fundraising | $26,741 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,131 | TotalAmt |
| Program Services | $1,971 | ProgramServicesAmt |
| Management And General | $17,021 | ManagementAndGeneralAmt |
| Fundraising | $8,139 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,509 | TotalAmt |
| Management And General | $18,509 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,415 | TotalAmt |
| Management And General | $39,415 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,750 | TotalAmt |
| Fundraising | $2,750 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,102 | TotalAmt |
| Program Services | $325 | ProgramServicesAmt |
| Management And General | $3,310 | ManagementAndGeneralAmt |
| Fundraising | $467 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,901 | TotalAmt |
| Management And General | $1,901 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,119 | TotalAmt |
| Management And General | $12,119 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SCHOLARSHIP PROGRAM | $1,157,547 | $1,157,547 | ||
| COMMUNITY PROGRAM | $333,779 | $333,779 | ||
| EXCELLENCE PROGRAM | $55,207 | $55,207 | ||
| MISCELLANEOUS EXPENSES | $17,603 | $14,006 | $3,597 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,522 | TotalAmt |
| Fundraising | $10,522 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,964,512 | TotalAmt |
| Program Services | $1,569,450 | ProgramServicesAmt |
| Management And General | $284,408 | ManagementAndGeneralAmt |
| Fundraising | $110,654 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $320,858 | BOYAmt |
| EOY | $309,925 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,390 | BOYAmt |
| EOY | $129,973 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,998 | BOYAmt |
| EOY | $2,661 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,659,166 | BOYAmt |
| EOY | $3,182,976 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $18,181 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,165,412 | BOYAmt |
| EOY | $3,643,716 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $169,890 | BOYAmt |
| EOY | $159,884 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,025 | BOYAmt |
| EOY | $110,808 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,313 | BOYAmt |
| EOY | $19,932 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $271,228 | BOYAmt |
| EOY | $290,624 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,718,163 | BOYAmt |
| EOY | $3,169,056 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,021 | BOYAmt |
| EOY | $184,036 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,894,184 | BOYAmt |
| EOY | $3,353,092 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,165,412 | BOYAmt |
| EOY | $3,643,716 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $458,908 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,187,698 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,554,868 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,092,600 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,676,242 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,779,675 | CurrentTaxYearAmt |
| Total | $11,291,083 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,187,698 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,554,868 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,092,600 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,676,242 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,779,675 | CurrentTaxYearAmt |
| Total | $11,291,083 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $4,123,030 | SubstantialContributorsTotAmt |
| Public Support Total170 | $7,168,053 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $300 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $30,390 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $83,076 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $142,714 | CurrentTaxYearAmt |
| Total | $256,480 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $11,547,563 | TotalSupportAmt |
| Public Support CY170 | 0.62070 | PublicSupportCY170Pct |
| Public Support PY170 | 0.55130 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO RELATED PARTY | Desc |
| Amt | $19,932 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $19,932 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $3,509,144 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $1,085,724 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $1,085,724 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,423,420 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,423,420 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,050,236 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $1,085,724 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $1,085,724 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,964,512 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,964,512 | TotalExpensesPerForm990Amt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | COMEDY NIGHT | Event1Nm |
| Gross Receipts Event1 | $321,600 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $321,600 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $0 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $43,800 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $462 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $51,179 | OtherDirectExpensesEvent1Amt |
| Event2 | PRO AM | Event2Nm |
| Gross Receipts Event2 | $549,930 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $549,930 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $13,658 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $17,496 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $4,277 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $153,903 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $871,530 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $871,530 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $13,658 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $61,296 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $4,739 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $205,082 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $284,775 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $586,755 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RYANN CUTILLO | PersonNm |
| Title | BOARD EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $170,149 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $39,025 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $23,398 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $12,404 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $244,976 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | THE EXECUTIVE DIRECTOR RECEIVED A DISCRETIONARY PERFORMANCE BONUS DURING THE YEAR. THE BONUS AMOUNT WAS NOT FIXED IN ADVANCE AND WAS DETERMINED BASED ON AN EVALUATION OF INDIVIDUAL PERFORMANCE AND ACHIEVEMENT OF ORGANIZATIONAL OBJECTIVES. THE BONUS WAS NOT CONTINGENT ON THE REVENUES OR NET EARNINGS OF THE ORGANIZATION OR ANY RELATED ORGANIZATION AND WAS APPROVED IN ACCORDANCE WITH THE ORGANIZATION'S COMPENSATION REVIEW PROCESS. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| SPORTIME CLUB LLC | |||
| RELATED ENTITY | $1,085,724 | CONTRIBUTED SERVICES | 0 |
| SPORTIME CLUB LLC | |||
| RELATED ENTITY | $1,642,496 | EXPENDITURES | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS | FormAndLineReferenceDesc |
| Explanation | DURING THE COURSE OF THE YEAR, JMTP ENGAGED IN TRANSACTIONS WITH SPORTIME CLUBS, LLC ("SPORTIME"), WHICH IS CONSIDERED A RELATED PARTY FOR FINANCIAL REPORTING PURPOSES. THE RELATED PARTY RELATIONSHIP ARISES FROM THE FACT THAT SPORTIME HAS EMPLOYMENT/BUSINESS RELATIONSHIPS WITH TWO OF JMTP'S BOARD MEMBERS, CREATING A LEVEL OF DIRECT FINANCIAL INVOLVEMENT AND INFLUENCE. IN THE ORDINARY COURSE OF BUSINESS, SPORTIME PROVIDES VARIOUS SERVICES TO JMTP, FREQUENTLY AT DISCOUNTED RATES AND, IN SOME CASES, AT NO COST. THESE SERVICE ARRANGEMENTS REFLECT THE ONGOING AFFILIATION BETWEEN THE ENTITIES AND ARE DISCLOSED TO ENSURE TRANSPARENCY AND COMPLIANCE WITH APPLICABLE REPORTING STANDARDS. THE TWO CONFLICTED BOARD MEMBERS ARE NOT INVOLVED IN ANY OF THE DELIBERATIONS OR DECISIONS WITH RESPECT TO TRANSACTIONS WITH SPORTIME.SPORTIME PROVIDES CERTAIN BACK-OFFICE FUNCTIONS FOR JMTP INCLUDING PROCESSING THE SALARY OF JMTP'S EXECUTIVE DIRECTOR AND A PORTION OF THE ASSISTANT DIRECTOR'S SALARY. IN TOTAL, THESE SALARIES AND THE RELATED FRINGE BENEFITS AMOUNTED TO $325,442 FOR THE YEAR ENDED AUGUST 31, 2025. JMTP REIMBURSES SPORTIME FOR THE ACTUAL COST INCURRED.JMTP OPERATES A SCHOLARSHIP PROGRAM DESIGNED TO EXPAND ACCESS TO TENNIS BY PROVIDING FINANCIAL ASSISTANCE TO YOUNG ATHLETES. ALL COSTS INCURRED TO FACILITATE THESE OPPORTUNITIES ARE PURCHASED THROUGH SPORTIME. DURING THE YEAR, THERE WERE $1,635,365 IN SCHOLARSHIP PROGRAM EXPENSES AT SPORTIME'S NORMAL RATES. JMTP PAID SPORTIME $938,350 FOR THESE SERVICES WITH THE BALANCE OF $694,877 REFLECTED BY JMTP AS AN IN-KIND DONATION WITHIN ITS AUDITED FINANCIAL STATEMENTS. THIS REFLECTS A 42% DISCOUNT APPLIED TO SCHOLARSHIP RELATED EXPENDITURES.JMTP ALSO ADMINISTERS A COMMUNITY PROGRAM THAT PROVIDES SCHOOL DISTRICTS WITHIN THE NEW YORK METROPOLITAN AREA WITH TENNIS INSTRUCTION DURING THE SCHOOL DAY. THE PROGRAM SPANS 30 WEEKS, WITH AN ADDITIONAL 4 WEEKS ALLOTTED FOR SCHEDULED BREAKS. TOTAL COSTS PAID BY JMTP FOR THIS PROGRAM WERE $333,778, CONSISTING PRIMARILY OF COACHING SALARIES AND RACKET RENTALS AND REPAIRS. SPORTIME PROVIDES ALL COURT TIME FOR THE PROGRAM AT NO COST TO JMTP. THE VALUE OF THIS IN-KIND CONTRIBUTION IS CALCULATED BASED ON THE WEEKLY HOURS OF COURT TIME PROVIDED AT NO CHARGE, MULTIPLIED BY SPORTIME'S STANDARD PER DIEM RATE FOR GENERAL CUSTOMERS. THE RESULTING IN-KIND COURT TIME CONTRIBUTION TOTALED $341,200, REPRESENTING 51% OF TOTAL COMMUNITY PROGRAM EXPENSES OF $674,978.JMTP'S THIRD PROGRAM, THE EXCELLENCE PROGRAM, OPERATES SIMILARLY TO THE COMMUNITY PROGRAM BUT SERVES SMALLER GROUPS OF ATHLETES WHO ARE MORE DEEPLY ENGAGED IN THE TENNIS COMMUNITY. EXPENDITURES UNDER THIS PROGRAM ARE NOT DISCOUNTED OR PROVIDED FREE OF CHARGE. TOTAL EXPENSES INCURRED BY JMTP FOR THE EXCELLENCE PROGRAM AMOUNTED TO $55,207.IN ADDITION, SPORTIME PROVIDES OFFICE SPACE FOR JMTP'S MANAGEMENT TEAM FOR USE IN THE ORDINARY COURSE OF BUSINESS. THIS OFFICE SPACE, ALONG WITH RELATED UTILITIES AND OFFICE SUPPLIES, IS PROVIDED AT A DISCOUNTED RATE. TOTAL RENT, UTILITIES, AND OFFICE SUPPLY EXPENSES INCURRED BY JMTP WERE $37,228.IN SUMMARY, JMTP INCURRED A TOTAL OF $2,728,220 IN EXPENDITURES, CASH AND IN-KIND, THROUGH SPORTIME DURING THE YEAR ENDED AUGUST 31, 2025, OF WHICH $1,085,724 REPRESENTED IN-KIND DISCOUNTS AND COMPLIMENTARY SERVICES. THESE IN-KIND AMOUNTS CONSTITUTE 40% OF JMTP'S TOTAL EXPENDITURES INCURRED THROUGH SPORTIME AND ARE CONSISTENT WITH THE TERMS OUTLINED IN THE SERVICE AGREEMENT BETWEEN JMTP AND SPORTIME. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | CONTRIBUTED AUCTION ITEMS | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $148,604 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | PATRICK MCENROE, PRESIDENT AND A DIRECTOR OF THE ORGANIZATION, JOHN MCENROE, A DIRECTOR OF THE ORGANIZATION AND MARK MCENROE, VICE PRESIDENT, SECRETARY AND A DIRECTOR OF THE ORGANIZATION ARE ALL BROTHERS. |
| FORM 990, PART VI, SECTION A, LINE 2 | PATRICK, AND JOHN MCENROE RECEIVE COMPENSATION FROM SPORTIME CLUB, LLC, THE ORGANIZATION'S PRIMARY SUPPLIER OF SERVICES. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION MAINTAINS CONTEMPORANEOUS DOCUMENTATION OF MEETINGS OF THE BOARD OF DIRECTORS. DURING THE YEAR, THE AUDIT AND FINANCE COMMITTEE MET AS NEEDED. HOWEVER, FORMAL WRITTEN MINUTES OF THE AUDIT AND FINANCE COMMITTEE MEETINGS WERE NOT ALWAYS CONTEMPORANEOUSLY PREPARED OR MAINTAINED. COMMITTEE DELIBERATIONS AND RECOMMENDATIONS WERE REPORTED TO THE BOARD OF DIRECTORS AND REFLECTED, WHERE APPLICABLE, IN BOARD-LEVEL DISCUSSIONS AND ACTIONS. THE ORGANIZATION IS EVALUATING ITS GOVERNANCE PRACTICES AND INTENDS TO FORMALIZE DOCUMENTATION PROCEDURES FOR COMMITTEE MEETINGS ON A PROSPECTIVE BASIS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR AND THE AUDIT AND FINANCE COMMITTEE TO ENSURE ACCURACY OF REPORTING. IT IS THEN PRESENTED TO THE BOARD FOR ACCEPTANCE AND APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR IS REQUIRED TO FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY, WHICH IS ENFORCED, AND ANY CONFLICTS THAT ARE DISCLOSED ARE SHARED WITH THE FULL BOARD TO ENSURE THEY DO NOT POSE ANY ISSUE. IF A CONFLICT ARISES, THE BOARD MEMBERS WITH CONFLICT REMOVE THEMSELVES FROM ANY DISCUSSION OR VOTE. THE ORGANIZATION PERIODICALLY REVIEWS ITS CONFLICT OF INTEREST COMPLIANCE PROCEDURES. DURING THE YEAR, WRITTEN ANNUAL CONFLICT OF INTEREST DISCLOSURES WERE NOT OBTAINED FROM THE EXECUTIVE DIRECTOR AND ONE OTHER KEY EMPLOYEE. THE ORGANIZATION HAS SINCE REINFORCED ITS COMPLIANCE PRACTICES AND HAS IMPLEMENTED A PROCESS TO ENSURE THAT ALL APPLICABLE INDIVIDUALS COMPLETE ANNUAL CONFLICT OF INTEREST DISCLOSURES ON A GOING-FORWARD BASIS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION USES A FORMAL PROCESS TO ESTABLISH AND APPROVE COMPENSATION FOR THE EXECUTIVE DRIECTOR AND FOR OTHER OFFICERS AND KEY EMPLOYEES. COMPENSATION ARRANGEMENTS ARE REVIEWED AND APPROVED BY THE INDEPENDENT VOTING MEMBERS OF THE BOARD OF DIRECTORS. ANY INDIVIDUAL WITH A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT IS RECUSED FROM THE DISCUSSION AND VOTE. IN MAKING COMPENSATION DECISIONS, THE BOARD CONSIDERS APPROPRIATE COMPARABILITY DATA, WHICH MAY INCLUDE COMPENSATION SURVEYS, FORM 990 COMPARABLES OF SIMILARLY SITUATED ORGANIZATIONS, ANDINDEPENDENT COMPENSATION STUDIES FOR FUNCTIONALLY COMPARABLE POSITIONS, TAKING INTO ACCOUNT FACTORS SUCH AS ORGANIZATIONAL SIZE, GEOGRAPHIC LOCATION, COMPLEXITY, AND JOB RESPONSIBILITIES. THE BOARDMAINTAINS CONTEMPORANEOUS DOCUMENTATION OF THE DELIBERATIONS AND DECISIONS, INCLUDING THE DATE OF THE REVIEW, INDIVIDUALS PRESENT, THE COMPARABILITY DATA RELIED UPON, THE BASIS FOR THE FINAL DECISION, AND THE BOARD APPROVAL REFLECTED IN MEETING MINUTES OR WRITTEN CONSENTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S FORM 990 AND FINANCIAL STATEMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE FOR PUBLIC INSPECTION AS WELL AS ON GUIDESTAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPORTIME | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legal Domicile State | NY | LegalDomicileStateCd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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