2026-05-13T14:22:55-05:00 2025-08-31 113066459 CERINI & ASSOCIATES LLP 3340 VETERANS MEMORIAL HWY BOHEMIA NY 11716 990 2024-09-01 371625465 JOHNNY MAC TENNIS PROJECT INC JOHN 2127928500 ONE RANDALLS ISLAND NEW YORK NY 10035 PATRICK MCENROE PRESIDENT 2124276150 2026-05-13 1 0 KEN CERINI P00223556 6315821600 2026-05-05 2024 2025-03-06 01:10:19Z PATRICK MCENROE ONE RANDALLS ISLAND NEW YORK NY 10035 2708195 0 X HTTPS://WWW.JMTPNY.ORG/ X 2011 DE 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. 10 7 0 0 0 0 0 1693951 0 0 0 142714 0 586755 0 2423420 0 0 0 0 0 311058 0 0 110654 0 1653454 0 1964512 0 458908 3165412 3643716 271228 290624 2894184 3353092 X 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. 0 0 1569450 2423420 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. 1569450 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 7 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 1 1 0 NY X X RYANN CUTILLO 2127928500 ONE RANDALLS ISLAND NEW YORK NY 10035 CLEMENT KING BOARD MEMBER 0.50 X 0 0 0 JIM CITRIN BOARD MEMBER 0.50 X 0 0 0 JOANNE EVANS BURNS BOARD MEMBER 0.50 X 0 0 0 JOHN MCENROE BOARD MEMBER 5.00 X 0 0 0 MARK MCENROE BOARD VP & SECRETARY 0.50 X X 0 0 0 MITCH TRUWIT BOARD MEMBER 0.50 X 0 0 0 PATRICK MCENROE BOARD PRESIDENT 5.00 X X 0 0 0 PETER DESMOND BOARD MEMBER 2.00 X 0 0 0 TOMMY AMAKER BOARD MEMBER 0.50 X 0 0 0 MARCI KLEIN BOARD MEMBER 0.50 X 0 0 0 RYANN CUTILLO BOARD EXECUTIVE DIRECTOR 50.00 X 0 209174 35802 LISA JOURAVLEVA DIRECTOR OF OPERATIONS AND COMMUNITY RELATIONS 40.00 X 0 110575 0 0 319749 35802 0 0 1 0 SPORTIME CLUB LLC 1 RANDALLS ISLAND NEW YORK NY 10035 EXPENDITURES 1642496 1 1693951 148604 1693951 142714 142714 871530 284775 586755 586755 2423420 0 0 729469 194790 14147 122205 58438 89137 6474 55922 26741 27131 1971 17021 8139 18509 18509 39415 39415 2750 2750 4102 325 3310 467 1901 1901 12119 12119 SCHOLARSHIP PROGRAM 1157547 1157547 COMMUNITY PROGRAM 333779 333779 EXCELLENCE PROGRAM 55207 55207 MISCELLANEOUS EXPENSES 17603 14006 3597 10522 10522 1964512 1569450 284408 110654 320858 309925 183390 129973 1998 2661 2659166 3182976 0 18181 3165412 3643716 169890 159884 85025 110808 16313 19932 271228 290624 X 2718163 3169056 176021 184036 2894184 3353092 3165412 3643716 458908 0 X 0 1 X 1 0 X 1187698 1554868 2092600 3676242 2779675 11291083 1187698 1554868 2092600 3676242 2779675 11291083 4123030 7168053 300 30390 83076 142714 256480 11547563 0.62070 0.55130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO RELATED PARTY 19932 19932 3509144 1085724 1085724 2423420 0 2423420 3050236 1085724 1085724 1964512 0 1964512 X COMEDY NIGHT 321600 321600 0 43800 462 51179 PRO AM 549930 549930 13658 17496 4277 153903 871530 871530 13658 61296 4739 205082 284775 586755 X X 0 0 0 0 0 0 0 1 0 RYANN CUTILLO BOARD EXECUTIVE DIRECTOR 0 170149 0 39025 0 0 0 23398 0 12404 0 244976 0 0 PART I, LINE 7 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. SPORTIME CLUB LLC RELATED ENTITY 1085724 CONTRIBUTED SERVICES 0 SPORTIME CLUB LLC RELATED ENTITY 1642496 EXPENDITURES 0 SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS 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. X CONTRIBUTED AUCTION ITEMS 1 148604 FMV 0 0 0 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. SPORTIME NY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0