2023-08-15T13:57:43-05:00 2022-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-01-01 581309245 GEORGIA TENNIS ASSOCIATION INC GEOR 4042569543 116 MARBLE MILL RD MARIETTA GA 30060 DARREN POTKEY EXECUTIVE DIRECTOR 4042569543 2023-07-28 1 DARREN POTKEY 999009999 1 STANLEY M SMITH II P00319916 7703948000 2023-07-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DARREN POTKEY 116 MARBLE MILL RD MARIETTA GA 30060 2259292 0 X WWW.GEORGIA.USTA.COM X 1977 GA THE GEORGIA TENNIS ASSOCIATION HAS THE FOLLOWING EXEMPT PURPOSES AND OBJECTIVES:1. TO CREATE, DEVELOP, MAINTAIN, AND PROMOTE THE GAME OF TENNIS WITHIN GEORGIA.2. TO COOPERATE WITH AFFILIATED STATE AND DIVISIONAL ASSOCIATIONS IN DEVELOPING AND PROMOTING TENNIS.3. TO ESTABLISH AND MAINTAIN COMPETITIVE SPORT IN THE UNITED STATES AND THE STATE OF GEORGIA. 17 17 13 75 0 0 1174677 1312625 778919 784281 76713 1331 0 0 2030309 2098237 49153 46465 0 0 1000451 1064776 0 0 0 722698 869865 1772302 1981106 258007 117131 3312720 3272708 83005 89355 3229715 3183353 X THE ASSOCIATION'S MISSION TO PROMOTE AND DEVELOP THE GROWTH THE TENNIS IS ONLY ENHANCED BY LEVERAGING DIVERSITY AND CREATING AN INCLUSIVE ENVIRONMENT. WE ARE COMMITTED TO ENSURING THAT PEOPLE OF ALL BACKGROUNDS HAVE ACCESS TO AND FEEL AUTHENTICALLY WELCOME IN THE GAME AND BUSINESS OF TENNIS. IT IS WITH THIS SPIRIT OF EQUITY AND INCLUSION THAT WE INVITE ALL PEOPLE WHO PLAY, WATCH, SUPPORT, AND/OR ENJOY TENNIS TO PARTAKE IN OUR MANY PROGRAMS, EVENTS, AND MEMBERSHIP OFFERINGS THROUGH PARTICIPATION, VOLUNTEERISM OR LEADERSHIP. 0 0 435584 344252 ADULT/SENIOR TENNIS PROGRAM-PROMOTES, MAINTAINS, AND DEVELOPS THE GAME OF TENNIS IN GEORGIA. THERE ARE APPROXIMATELY 53,000 PARTICIPANTS. 362599 61772 JUNIOR TENNIS PROGRAM-PROVIDES YOUNGSTERS WITH A TEAM OPPORTUNITY FOR FUN THROUGH THE LEARNING AND PLAYING OF TENNIS. APPROXIMATELY 3,800 JUNIORS PARTICIPATED. 338613 0 0 COMMUNITY DEVELOPMENT-PROMOTES THE GAME OF TENNIS IN GA. 278059 46465 378257 THE ORGANIZATION ALSO HAS TOURNAMENT ADMINISTRATION, SPECIAL INTEREST PROGRAMS AND OTHER ACTIVITIES TO PROMOTE COMMUNITY AND YOUTH TENNIS IN GEORGIA. 278059 46465 378257 1414855 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 13 1 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 0 1 1 0 1 1 1 1 0 0 GA X X VICKY PADGETT 4042569543 116 MARBLE MILL ROAD MARIETTA GA 30060 MARK BOTSCH PRESIDENT 1.00 X X 0 0 0 ERIC SCHMOOK EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 CAROL SHIVER VICE PRESIDENT 1.00 X X 0 0 0 ROBERT WASHINGTON VICE PRESIDENT 1.00 X X 0 0 0 CAROLYN WATKINS VICE PRESIDENT 1.00 X X 0 0 0 MICHELLE FULLER SECRETARY 1.00 X X 0 0 0 BETH BOSWORTH TREASURER 1.00 X X 0 0 0 ASHLEY MASSENGALE IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 PAT KIRKPATRICK TRUSTEE 1.00 X 0 0 0 PAUL JOHNSON TRUSTEE 1.00 X 0 0 0 LASHEKIA BARKER TRUSTEE 1.00 X 0 0 0 MIKE WILLIAMS TRUSTEE 1.00 X 0 0 0 MICHAEL BARBER TRUSTEE 1.00 X 0 0 0 KATRINA PINKNEY TRUSTEE 1.00 X 0 0 0 MELANIE FELIZ TRUSTEE 1.00 X 0 0 0 KAREN ATKINS TRUSTEE 1.00 X 0 0 0 CARLIK JONES TRUSTEE 1.00 X 0 0 0 DARREN POTKEY EXECUTIVE DIRECTOR 40.00 X 132503 0 29570 132503 0 29570 1 0 1 0 0 1312625 1312625 ADULT SENIOR PROGRAM 900099 344252 344252 MEMBERSHIP DUES 900099 332317 332317 JUNIOR PROGRAM 900099 61772 61772 GTF SERVICES FEE 900099 45000 45000 COMMUNITY DEVELOPMENT 900099 940 940 784281 21741 21741 120276 20369 137849 23206 -17573 -2837 -20410 -20410 2098237 784281 0 1331 46465 46465 162073 103727 58346 704817 451083 253734 27025 17296 9729 105788 67704 38084 65073 41647 23426 17450 11109 6341 66233 16545 49688 75805 61846 13959 16589 10561 6028 61931 39426 22505 11894 10946 948 104117 77136 26981 45714 30281 15433 32884 23887 8997 PROGRAM EVENT EXPENSES 288955 277599 11356 PROGRAM EVENT ASSISTANC 148293 127597 20696 1981106 1414855 566251 0 150 150 1062497 1190741 11019 22351 6584 0 1307504 301241 1033186 1006263 1199284 1053203 3312720 3272708 81014 87564 1991 1791 83005 89355 X 3229715 3183353 3229715 3183353 3312720 3272708 117131 -163493 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 310000 310000 640389 189718 450671 316513 89081 227432 40602 22442 18160 1006263 X 1931101 -163493 2837 -160656 2091757 6480 6480 2098237 1977463 2837 2837 1974626 6480 6480 1981106 PART X, LINE 2: UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE, THE ASSOCIATION IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. UNRELATED BUSINESS INCOME RESULTS FROM THE ASSOCIATION'S SERVICE AGREEMENT. THE ASSOCIATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2022, THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSITION OF ASSETS 2,837. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSITION OF ASSETS 2,837. 1 ATLANTA TENNIS CHAMPIONSHIPS 1380 ATLANTIC DR STE 14170 ATLANTA GA 30363 271809891 N/A 20000 0 CASH N/A FINANCIAL ASSISTANCE ATLANTA COMMUNITY TENNIS ASSOCIATION 6075 THE CORNERS PKWY SUITE 100 PEACHTREE CORNERS GA 30092 581609097 501(C)(4) 26465 0 CASH N/A FINANCIAL ASSISTANCE 0 2 PART I, LINE 2: THE RECIPIENTS MUST SUBMIT A BUDGET AND MEET PRESET CRITERIA TO BE ELIGIBLE TO RECIEVE GRANT MONEY. THEY MUST THEN SUBMIT FINANCIAL BUDGET PERFORMANCE REPORTS PROVING HOW THE GRANT FUNDS WERE SPENT. X 0 0 0 0 0 0 0 0 0 DARREN POTKEY EXECUTIVE DIRECTOR 124503 0 8000 0 0 0 3906 0 25664 0 162073 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBER ORGANIZATIONS AND INDIVIDUALS IN GEORGIA JOINING UNITED STATES TENNIS ASSOCIATION AUTOMATICALLY BECOME MEMBERS OF THE GEORGIA TENNIS ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBER ORGANIZATIONS ELECT BOARD BY PROXY OR IN-PERSON VOTE AT ANNUAL MEETINGS. INDIVIDUAL MEMBERS DO NOT VOTE. FORM 990, PART VI, SECTION A, LINE 7B BY-LAW CHANGES, ELECTION OF OFFICERS, AND SCHEDULING OF THE STATE CHAMPIONSHIPS ARE DECISIONS OF THE GOVERNING BODY THAT ARE SUBJECT TO APPROVAL BY THE MEMBER ORGANIZATIONS EITHER BY IN PERSON VOTE AT ANNUAL MEETINGS OR BY SENDING IN A PROXY VOTE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE BOARD UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS CONTINUOUSLY MONITORED AND ENFORCED ON A CASE BY CASE BASIS. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER TOP MANAGEMENT OFFICIALS IS DETERMINED BY THE PRESIDENT AND A COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. GEORGIA TENNIS FOUNDATION INC 116 MARBLE MILL ROAD MARIETTA GA 30060 581638685 TENNIS DEVELOPMENT PROGRAMS GA 501(C)(3) LINE 7 N/A 0 SOUTHERN TENNIS ASSOCIATION INC 5685 SPALDING DRIVE NE PEACHTREE CORNERS GA 30092 581190935 TENNIS DEVELOPMENT PROGRAMS GA 501(C)(4) N/A 0 0 0 1 0 0 0 0 0 0 1 0 1 0 1 1 0 0 1 1 GEORGIA TENNIS FOUNDATION INC L 45000 AGREEMENT- CASH SOUTHERN TENNIS ASSOCIATION INC C 1312625 ACTUAL (STA SCH R) GEORGIA TENNIS FOUNDATION INC L 5814 FMV GEORGIA TENNIS FOUNDATION INC R 16309 FMV