2024-11-13T14:21:58-06:00 2023-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-01-01 581309245 GEORGIA TENNIS ASSOCIATION INC GEOR 4042569543 116 MARBLE MILL RD MARIETTA GA 30060 DARREN POTKEY EXECUTIVE DIRECTOR 4042569543 2024-11-12 1 1 TIFFANY T ORR CPA P01559485 7703948000 2024-11-12 2023 2024-10-15 13:58:12Z DARREN POTKEY 116 MARBLE MILL RD MARIETTA GA 30060 2252901 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 1312625 1691704 784281 525523 1331 33651 0 0 2098237 2250878 46465 258689 0 0 1064776 1145039 0 0 0 869865 917684 1981106 2321412 117131 -70534 3272708 3346916 89355 94466 3183353 3252450 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 462336 22357 385478 ADULT/SENIOR TENNIS PROGRAM- THE ASSOCIATION PROVIDES ADULT AND SENIOR TENNIS PROGRAMMING FOR ADULT TOURNAMENTS AT BOTH THE LEVEL BASE AND AGE BASE, ADULT LEAGUES, SOCIAL LEAGUES AND INTRODUCTORY PROGRAMMING FOR NEW PLAYERS. 387657 8976 61972 JUNIOR TENNIS PROGRAM- THE ASSOCIATION PROVIDES JUNIOR TENNIS PROGRAMMING FOR JUNIOR TOURNAMENTS AT BOTH THE ENTRY LEVEL AND THE ADVANCED LEVEL, JUNIOR TEAM TENNIS, AND IN SCHOOL AND AFTER SCHOOL TENNIS PROGRAMMING VIA THE PHYSICAL EDUCATION DEPARTMENT OF SCHOOLS. 417844 139299 COMMUNITY DEVELOPMENT- THE ASSOCIATION PROVIDES A FRAMEWORK FOR OUR NETWORK OF COMMUNITY TENNIS ASSOCIATIONS TO SUPPORT AND PROMOTE THEIR MISSION, WHICH INCLUDES GRANTS, ORGANIZATIONAL DEVELOPMENT, AND CONTINUING EDUCATION. 371555 88057 78073 TOURNAMENT ADMINISTRATION THE ASSOCIATION PROVIDES TOURNAMENT ADMINISTRATIVE ASSISTANCE TO BOTH TOURNAMENT DIRECTORS AND REFEREES OF ALL SANCTIONED TOURNAMENTS UNDER THE AUSPICES OF USTA GEORGIA, WHICH INCLUDE ONLINE TRAININGS, ASSISTANCE WITH EVENTS AND RULINGS OF THE LAW.SPECIAL INTEREST PROGRAMS THE ASSOCIATION SUPPORTS PROGRAMMING OF ALL TYPES TO FURTHER THE MISSION OF PROMOTING AND DEVELOPING THE GROWTH OF TENNIS, WHICH INCLUDES SUPPORTING THE ADAPTIVE WHEELCHAIR PROGRAM AND SPECIAL PROJECTS AND PROGRAMS ACROSS THE STATE. 371555 88057 78073 1639392 0 1 0 0 0 0 0 0 0 1 1 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 4 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 ERIC SCHMOOK PRESIDENT 1.00 X X 0 0 0 MICHELLE FULLER EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 STEWART ATKINS VICE PRESIDENT 1.00 X X 0 0 0 CAROL SHIVER VICE PRESIDENT 1.00 X X 0 0 0 KATRINA PINKNEY VICE PRESIDENT 1.00 X X 0 0 0 CINDY PRESTO SECRETARY 1.00 X X 0 0 0 ROBERT WASHINGTON TREASURER 1.00 X X 0 0 0 MARK BOTSCH IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 PAT KIRKPATRICK MEMBER 1.00 X 0 0 0 PAUL JOHNSON MEMBER 1.00 X 0 0 0 LASHEKIA BARKER MEMBER 1.00 X 0 0 0 MIKE WILLIAMS MEMBER 1.00 X 0 0 0 MICHAEL BARBER MEMBER 1.00 X 0 0 0 NATHANIEL PINKNEY MEMBER 1.00 X 0 0 0 MELANIE FELIZ MEMBER 1.00 X 0 0 0 KAREN ATKINS MEMBER 1.00 X 0 0 0 SHANNON ROWE MEMBER 1.00 X 0 0 0 DARREN POTKEY EXECUTIVE DIRECTOR 40.00 X 131755 0 23635 131755 0 23635 1 0 1 0 0 1691704 1691704 MEMBERSHIP DUES 900099 321629 321629 TENNIS PROGRAMS 900099 117395 117395 GTF SERVICES FEES 900099 65000 65000 SPECIAL INTEREST PROGR 900099 21499 21499 525523 33699 33699 300 1675 300 1723 0 -48 -48 -48 2250878 525523 0 33651 258689 258689 131755 81725 50030 820910 509192 311718 31245 19381 11864 91038 56469 34569 70091 43476 26615 18300 11351 6949 3684 3684 48101 11645 36456 100910 24423 76487 74309 57431 16878 15294 9487 5807 62398 38704 23694 18561 18077 484 167296 132929 34367 45714 28356 17358 41997 30227 11770 PROGRAM EVENT EXPENSES 321120 307830 13290 2321412 1639392 682020 0 150 150 1190741 1072891 22351 17756 160 1336612 345281 1006263 991331 1053203 1264628 3272708 3346916 87564 94466 1791 89355 94466 X 3183353 3252450 3183353 3252450 3272708 3346916 -70534 139631 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 310000 310000 640389 208039 432350 345165 105671 239494 41058 31571 9487 991331 MARKETABLE SECURITIES 1264628 F 1264628 X 2365374 139631 48 139679 2225695 3684 21499 25183 2250878 2296277 48 48 2296229 3684 21499 25183 2321412 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. THE ASSOCIATION HAD NO UNRELATED BUSINESS INCOME DURING THE YEAR ENDED DECEMBER 31, 2023. 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, 2023, 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 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSITION OF ASSETS 48. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL INTEREST PROGRAM INCOME 21,499. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSITION OF ASSETS 48. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL INTEREST PROGRAM INCOME 21,499. 1 ATLANTA COMMUNITY TENNIS ASSOCIATION 6075 THE CORNERS PKWY SUITE 100 PEACHTREE CORNERS GA 30092 581609097 501(C)(4) 0 31334 CASH N/A FINANCIAL ASSISTANCE BAINBRIDGE TENNIS ASSOCIATION PO BOX 7520 BAINBRIDGE GA 39818 912056281 501(C)(3) 0 6300 CASH N/A FINANCIAL ASSISTANCE CHATTAHOOCHEE AREA TENNIS ASSOCIATION 111 WOODCHASE LAGRANGE GA 30240 200103727 501(C)(3) 0 7199 CASH N/A FINANCIAL ASSISTANCE CHEROKEE TENNIS ASSOCIATION INC PO BOX 591 HOLLY SPRINGS GA 30142 421645871 501(C)(4) 0 9887 CASH N/A FINANCIAL ASSISTANCE CORTA INC PO BOX 8236 COLUMBUS GA 31908 586043414 501(C)(3) 0 10952 CASH N/A FINANCIAL ASSISTANCE CLARKE OCONEE TENNIS ASSOCIATION PO BOX 822 WATKINSVILLE GA 30677 582581886 501(C)(3) 0 9373 CASH N/A FINANCIAL ASSISTANCE CENTRAL SAVANNAH RIVER TENNIS ASSOCIATION PO BOX 204242 MARTINEZ GA 30907 581609060 501(C)(3) 0 11355 CASH N/A FINANCIAL ASSISTANCE GOLDEN ISLES TENNIS ASSOCIATION PO BOX 21096 ST SIMONS ISLAND GA 31522 262080931 501(C)(3) 0 8366 CASH N/A FINANCIAL ASSISTANCE MACH ACADEMY INC 1850 CHESTER AVENUE AUGUSTA GA 30906 582013645 501(C)(3) 0 7350 CASH N/A FINANCIAL ASSISTANCE MACON AREA TENNIS ASSOCIATION PO BOX 7607 MACON GA 31209 582594123 501(C)(3) 0 11550 CASH N/A FINANCIAL ASSISTANCE MITCHELL COUNTY TENNIS ASSOCIATION 4912 RED BIRD LANE CAMILLA GA 31730 271374791 501(C)(3) 0 7800 CASH N/A FINANCIAL ASSISTANCE NORTHEAST GA TENNIS ASSOCIATION 4090 FINCHER DRIVE GAINSVILLE GA 30504 753074041 501(C)(3) 0 7709 CASH N/A FINANCIAL ASSISTANCE NORTH GEORGIA TENNIS ASSOCIATION PO BOX 6011 DALTON GA 30722 581589075 501(C)(7) 0 5408 CASH N/A FINANCIAL ASSISTANCE ROME TENNIS CENTER AT BERRY COLLEGE 100 MATCH POINT WAY ROME GA 30165 580566133 501(C)(3) 0 6150 CASH N/A FINANCIAL ASSISTANCE SAVANNAH AREA TENNIS ASSOCIATION PO BOX 16443 SAVANNAH GA 31416 201482926 501(C)(3) 0 8518 CASH N/A FINANCIAL ASSISTANCE SOUTHERN CRESCENT TENNIS ASSOCIATION 1004 PLEASANCE GROVE PEACHTREE CITY GA 30269 582056107 501(C)(3) 0 6747 CASH N/A FINANCIAL ASSISTANCE SPECIAL POPULATIONS TENNIS PROGRAM 3176 WESTFIELD WAY ROSWELL GA 30075 203481437 501(C)(3) 0 6660 CASH N/A FINANCIAL ASSISTANCE GEORGIA TENNIS FOUNDATION 116 MARBLE HILL ROAD MARIETTA GA 300607947 581638685 501(C)(3) 0 62369 CASH N/A FINACIAL ASSISTANCE 15 3 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 1 0 DARREN POTKEY EXECUTIVE DIRECTOR 120755 0 11000 0 0 0 3953 0 19682 0 155390 0 0 0 PART I, LINE 7 THE EXECUTIVE DIRECTOR RECEIVED A NON-FIXED PAYMENT (BONUS) DURING THE FISCAL YEAR. THIS NON-FIXED PAYMENT IS DETERMINED BY THE BOARD OF DIRECTORS. 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 65000 AGREEMENT SOUTHERN TENNIS ASSOCIATION INC C 1691704 ACTUAL (STA SCH R) GEORGIA TENNIS FOUNDATION INC R 17369 FMV GEORGIA TENNIS FOUNDATION INC S 18398 FMV