2023-11-10T12:44:55-06:00 2022-12-31 310800053 CLARK SCHAEFER HACKETT & CO 1 EAST 4TH STREET CINCINNATI OH 45202 990 2022-01-01 311001878 TENNIS FOR CHARITY INC TENN 5136510303 5460 COURSEVIEW DRIVE MASON OH 45040 NEAL SCHEAR PRESIDENT 5136510303 2023-11-09 1 NEAL SCHEAR 999009999 0 JANE E PFEIFER P00014949 5132413111 2023-11-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NEAL SCHEAR 5460 COURSEVIEW DRIVE MASON OH 45040 1240336 0 X N/A X 1979 OH FUNDING TENNIS PROGRAMS AND PARTNERS THAT ADVANCE AND CHANGE THE LIVES OF YOUNG PEOPLE. 10 10 0 10 0 0 285300 410570 11420 82895 263953 84203 12434 8407 573107 586075 207482 310552 0 0 0 0 0 0 10218 103481 126549 310963 437101 262144 148974 18513895 17726754 5695000 5195000 12818895 12531754 FUNDING TENNIS PROGRAMS AND PARTNERS THAT ADVANCE AND CHANGE THE LIVES OF YOUNG PEOPLE. 0 0 351718 310552 82895 TENNIS FOR CHARITY RAISES FUNDS TO SUPPORT TENNIS FOR INNER CITY YOUTH, UC FOUNDATION'S BARRETT CANCER CENTER AND FOR THE CINCINNATI CHILDREN'S HOSPITAL. THE TENNIS FACILITY IS MADE AVAILABLE TO OHIO HIGH SCHOOLS FOR THE OHSAA BOYS AND GIRLS DISTRICT TOURNAMENTS FOR NO PROFIT. IT IS ALSO UTILIZED BY SEVERAL COLLEGES FOR TOURNAMENTS. A MIDWEST AMATEUR TENNIS TOURNAMENT IS ALSO HELD AT THE FACILITY. THE FACILITY ALSO INCLUDES A TENNIS MUSEUM WHICH IS AVAILABLE TO ALL TOURNAMENT VISITORS. 351718 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X ELAINE E BRUENING 5136512891 5460 COURSEVIEW DRIVE MASON OH 45040 X KEN BERRY PRESIDENT 1.00 X X 0 0 0 GINGER KENT VICE PRESIDENT 1.00 X X 0 0 0 ELAINE BRUENING SECRETARY 1.00 X X 0 0 0 NEAL SCHEAR TREASURER 1.00 X X 0 0 0 AL KONCIUS TRUSTEE 1.00 X 0 0 0 ALVIN CRAWFORD MD TRUSTEE 1.00 X 0 0 0 DOUG ROBERTS TRUSTEE 1.00 X 0 0 0 JOHN KEATING TRUSTEE 1.00 X 0 0 0 RICHARD FRIEDMAN TRUSTEE 1.00 X 0 0 0 STEVE DESSNER TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 155000 255570 410570 STADIUM EVENTS REVENUE 711210 82895 82895 82895 87572 87572 15150 15150 615343 622086 -6743 -6743 -6743 28806 20380 11795 8426 -11795 -3369 -3369 586075 82895 0 92610 277719 277719 32833 32833 64490 64490 36290 25403 7258 3629 5000 5000 239 239 3006 2104 601 301 12874 9011 2575 1288 TOURNAMENT SIGNS 4650 4648 2 437101 351718 75165 10218 1007152 1022777 3725429 3374096 13757511 13309084 23803 20797 18513895 17726754 5695000 5195000 5695000 5195000 X 12334186 12049764 484709 481990 12818895 12531754 18513895 17726754 148974 -436115 0 X X 1 X 0 0 0 X 619500 525932 251500 285300 410570 2092802 619500 525932 251500 285300 410570 2092802 645584 1447218 600254 599663 749818 563748 718065 3231548 5000 5000 5329350 117710 0.27160 0.28700 X TENNIS FOR CHARITY MEETS THE 10% FACTS AND CIRCUMSTANCES ANALYSIS UNDER TREASURY REGULATIONS 1.170A-9(F)(3) FOR THE FOLLOWING REASONS:PARTICIPATION OF THE GENERAL PUBLIC:TENNIS FOR CHARITY CONTINUES TO FOCUS ON PROVIDING TENNIS EDUCATION AND THE EXPERIENCE OF THE GAME THROUGH ITS SPONSORSHIP OF TENNIS EDUCATION PROGRAMS FOR INNER CITY YOUTH, AND THE PROVISION OF THE FACILITIES TO OHIO HIGH SCHOOL STUDENTS AND COLLEGE STUDENTS. ADDITIONALLY, IT GRANTS EXCESS FUNDS TO OTHER TENNIS PROGRAMS, CINCINNATI CHILDREN'S HOSPITAL AND CANCER RESEARCH CENTERS. OVERALL, TENNIS FOR CHARITY PROVIDES AN EDUCATIONAL AND COMMUNITY BENEFIT TO YOUNG PEOPLE ACROSS THE ENTIRE STATE OF OHIO.GOVERNING BODY:THE BOARD OF TENNIS FOR CHARITY IS VOLUNTEER BASED, COMPRISED OF A CROSS SECTION OF UNRELATED INDIVIDUALS FROM THE GREATER CINCINNATI COMMUNITY. THE INDIVIDUALS ON THE BOARD ARE SELECTED BASED ON THEIR VARIED SKILL SETS, REPRESENTING PROFESSIONS SUCH AS: ATTORNEY, CERTIFIED PUBLIC ACCOUNTANT, LOCAL BUSINESS OWNERS, AND MORE. TENNIS FOR CHARITY WILL CONTINUE TO BROADEN ITS SCOPE OF BOARD OF DIRECTOR'S SKILL SETS TO CONTINUALLY ENHANCE THE BROAD RANGE OF EXPERTISE OF ITS BOARD OF DIRECTORS.ATTRACTION OF PUBLIC SUPPORT:THE IMPACT OF COVID-19 OVER THE LAST FEW YEARS MADE IT DIFFICULT FOR TENNIS FOR CHARITY TO RECEIVE A BROAD BASE OF PUBLIC SUPPORT, BUT IT INTENDS TO EXPAND ITS FUNDRAISING EFFORTS TO OBTAIN MORE CONTRIBUTIONS FROM A WIDER RANGE OF SUPPORTERS FROM THE REGION. THESE INCREASED PUBLIC CONTRIBUTIONS WILL BE USED TO FURTHER THE YOUTH TENNIS PROGRAMS AND GRANTS TO INNER CITY YOUTH TENNIS PROGRAMS.THE LARGEST FACTOR CONTRIBUTING TO THE LACK OF SUPPORT TOWARD MEETING THE 33 AND 1/3 TEST IS THE REVENUE FROM THE ANNUAL WESTERN & SOUTHERN OPEN TOURNAMENT. TENNIS FOR CHARITY PLANS TO EXPAND ITS YOUTH TENNIS ACTIVITIES AND THE SOLICITATION FOR THOSE ACTIVITIES. THE EXPANSION OF THESE ACTIVITIES WILL MITIGATE THE IMPACT OF THE WESTERN & SOUTHERN OPEN TOURNAMENT.CONCLUSION:BASED ON THE ABOVE FACTORS, TENNIS FOR CHARITY MEETS THE FACTS AND CIRCUMSTANCES TEST FOR A PUBLIC CHARITY UNDER SECTION CODE SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI) AND THE REGULATIONS THEREUNDER. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 TENNIS FACILITIES 13309084 C 13309084 PART III, LINE 4: TENNIS FOR CHARITY HAS A MUSEUM LOCATED ON THE STADIUM PROPERTY. THE ITEMS ARE COMPRISED OF TENNIS MEMORABILIA SUCH AS OLD PHOTOS, RACQUETS, TROPHIES, PROGRAM COVERS, ETC. SOME ITEMS ARE ON LOAN FROM INDIVIDUALS AND OTHER ITEMS WERE PURCHASED FOR A MINIMAL AMOUNT, BUT MOST ITEMS WERE DONATED OR COLLECTED OVER THE YEARS. THE COMPILED FINANCIAL STATEMENTS DO NOT HAVE A FOOTNOTE DISCUSSING THIS COLLECTION. 1 ACTIVITIES BEYOND THE CLASSROOM 635 W 7TH STREET 301 CINCINNATI OH 45203 352222723 501(C)(3) 21730 0 DONATION TO GENERAL OPERATIONS CHILDREN'S HOSPITAL MEDICAL CENTER 3333 BURNET AVENUE CINCINNATI OH 45229 310833936 501(C)(3) 100000 0 DONATION TO GENERAL OPERATIONS CINCINNATI RECREATION CENTER 805 CENTRAL AVENUE SUITE 800 CINCINNATI OH 45202 311574475 501(C)(3) 40085 0 DONATION TO GENERAL OPERATIONS FAST TENNIS 3280 HARDISTY AVE CINCINNATI OH 45208 473682420 501(C)(3) 23820 0 DONATION TO GENERAL OPERATIONS INNER CITY TENNIS PROJECT 6504 PLAINFIELD RD CINCINNATI OH 45213 313192229 501(C)(3) 25000 0 DONATION TO GENERAL OPERATIONS INNER CITY YOUTH OPPORTUNITIES 1821 SUMMIT RD STE 210 CINCINNATI OH 45237 311391442 501(C)(3) 8300 0 DONATION TO GENERAL OPERATIONS THE BARRETT CANCER CENTER 234 GOODMAN ST ML 0757 CINCINNATI OH 45267 310896555 501(C)(3) 50000 0 DONATION TO GENERAL OPERATIONS 7 0 KIDS DAY 13 3275 MEAL CARDS 30 450 OTHER DIRECT ASSISTANCE 4 29108 PART I, LINE 2: TENNIS FOR CHARITY DOES NOT HAVE A FORMALIZED PROCEDURE FOR MONITORING THE USE OF FUNDS. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF TRUSTEES MAY ELECT AN EXECUTIVE COMMITTEE, TO CONSIST OF THREE OR MORE OF THE TRUSTEES. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE, SO FAR AS MAY BE PERMITTED BY LAW, ALL THE POWERS AND AUTHORITY OF THE BOARD OF TRUSTEES WHICH INCLUDES, WITHOUT LIMITATION, THE AUTHORITY TO DETERMINE EMPLOYEE COMPENSATION, NOMINATE AND APPOINT TRUSTEES AND FILL VACANCIES IN THE BOARD OF TRUSTEES, INCREASE OR DECREASE THE SIZE OF THE BOARD OF TRUSTEES, NOMINATE AND APPOINT OFFICERS OF THE CORPORATION, NEGOTIATE AND ENTER INTO AGREEMENTS WITH THIRD PARTIES, ACQUIRE OR LEASE LAND, BORROW MONEY AND PLEDGE THE CORPORATIONS CREDIT OR MORTGAGE OR PLEDGE THE REAL OR PERSONAL PROPERTY OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B A TEAM OF VOLUNTEERS (PRIOR MANAGEMENT) AND THE PRESIDENT OF THE BOARD (AS THE BOARD'S DESIGNEE) REVIEW THE FORM 990 AND RELATED SCHEDULES FOR ACCURACY PRIOR TO FILING WITH THE TAXING AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUESTED TO ANNUALLY DISCLOSE POTENTIAL CONFLICTS. TENNIS FOR CHARITY WILL HANDLE CONFLICTS OF INTEREST ON A CASE BY CASE BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE FOR PUBLIC INSPECTION. PART XII, LINE 1: THE FINANCIAL STATEMENTS HAVE BEEN PREPARED ON THE ACCOUNTING BASIS USED BY THE ORGANIZATION FOR FEDERAL INCOME TAX PURPOSES, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE INCOME TAX BASIS PRIMARILY DIFFERS FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE AREAS OF RECOGNITION OF REVENUES AND EXPENSES. PART XII, LINE 2C: THE ORGANIZATION HAS A FINANCE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE COMPILATION AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESSES USED BY THIS COMMITTEE HAVE NOT CHANGED.