2025-05-16T10:46:52-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2024-01-01 850254477 UNITED STATES TENNIS ASSOCIATION SOUTHWEST SECTION INC USTA 4802892351 7010 E ACOMA DRIVE 201 SCOTTSDALE AZ 85254 ERIC MITCHELL CEO 4802892351 2025-05-16 1 0 JACQUELINE ECKMAN CPA P01300648 6022662248 2025-05-16 2024 2025-03-06 01:10:19Z ERIC MITCHELL 7010 E ACOMA DRIVE 201 SCOTTSDALE AZ 85254 4066102 0 X WWW.SOUTHWEST.USTA.COM X 1959 AZ OUR MISSION IS TO PROMOTE AND DEVELOP THE GROWTH OF TENNIS IN THE SOUTHWEST 11 11 22 132 0 0 1420105 1735932 1160139 1158279 62663 147628 14172 33334 2657079 3075173 47505 225341 0 0 1426371 1602102 0 0 60835 1118111 1163215 2591987 2990658 65092 84515 3134704 3226921 807108 790152 2327596 2436769 X OUR MISSION IS TO PROMOTE AND DEVELOP THE GROWTH OF TENNIS IN THE SOUTHWEST 0 0 983382 225341 41368 COMMUNITY TENNIS AND DIVERSITY: THE USTA SOUTHWEST COMMUNITY TENNIS DEPARTMENT SUPPORTS SEVERAL PROGRAMS INCLUDING SCHOOL TENNIS FOR BOTH IN SCHOOL PE CLASSES AND AFTER SCHOOL PROGRAMS, CAMPUS KIDS DAYS (COMMUNITY EVENTS SURROUNDING COLLEGE TENNIS MATCHES) NJTL CHAPTERS (NATIONAL JR. TENNIS AND LEARNING NETWORK), JR. TEAM TENNIS (TEAM OPPORTUNITIES FOR JUNIOR PLAYERS), TENNIS ON CAMPUS (COLLEGE RECREATIONAL LEAGUE), YOUNG ADULT SOCIAL PLAY, PRO CIRCUIT COMMUNITY SUPPORT, AND WHEELCHAIR AND ADAPTIVE TENNIS PROGRAMS. THIS SUPPORT COMES IN THE FORM OF EDUCATIONAL TRAINING, EQUIPMENT, AND ADMINISTRATIVE SUPPORT.THE TENNIS ON CAMPUS PROGRAM SUPPORTS SEVEN UNIVERSITIES AND OVER 500 COLLEGE PLAYERS. IN 2024, WE DISTRIBUTED OVER $35,000 IN COMMUNITY FUNDING GRANTS TO 88 GRANT AWARD APPLICANTS. SEVERAL COACHING WORKSHOPS INCLUDING LEVEL 1 COACHING WORKSHOPS, COMMUNITY COACH WORKSHOPS, AND HIGH SCHOOL COACH WORKSHOPS WERE HELD WITH EDUCATION OFFERED FOR OVER 100 COACHES IN TOTAL. THE SECOND WOMEN'S TENNIS LEADERSHIP SUMMIT WAS ALSO HELD WITH OVER 60 FEMALE LEADERS FROM THE TENNIS INDUSTRY IN ATTENDANCE 808883 927393 ADULT AND SENIOR COMPETITION: LEAGUE PARTICIPATION DURING THE 2024 YEAR FOR UNIQUE PARTICIPANTS WAS 6564 INDIVIDUAL PLAYERS THROUGHOUT THE STATE OF ARIZONA, NEW MEXICO AND EL PASO TX. WE HAD A TOTAL OF 20,846 LEAGUE REGISTRATIONS FOR THE 2024 YEAR IN THOSE SAME AREAS. WE ALSO HELD 8 SECTION LEAGUE CHAMPIONSHIPS IN 2024, THE SOUTHWEST TRI-LEVEL INVITATIONAL IN JANUARY, 2024 IN PHOENIX AZ; SOUTHWEST 55 & OVER MIXED INVITATIONAL IN FEBRUARY, 2024; THE SOUTHWEST 40 & OVER ADULT SECTIONAL IN ALBUQUERQUE, NM IN JUNE 2024 AND THE SOUTHWEST 18 & OVER ADULT SECTIONAL IN ALBUQUERQUE, NM IN AUGUST 2024 AND THE SOUTHWEST ADULT 55 & OVER SECTIONAL IN TUCSON, AZ IN SEPTEMBER 2024 AND THE SOUTHWEST MIXED DOUBLES 40 & OVER AND 18 & OVER IN SURPRISE, AZ IN SEPTEMBER OF 2024 AND FINALLY THE SOUTHWEST ADULT 65 & OVER INVITATIONAL IN SCOTTSDALE, AZ IN DECEMBER 2024. ALL AREAS RAN REGULAR USTA LEAGUE SEASONS SIMILAR TO 2023 THROUGHOUT THE CHAMPIONSHIP YEAR.ADULT TOURNAMENTS: 2024 OVERALL IS RELATIVELY FLAT GROWTH FROM 2023. PARTICIPATION NUMBERS ARE DOWN FOR 2024 DUE TO THE FACT THAT ONE OF OUR LARGEST TOURNAMENTS WAS HELD IN FLORIDA. WE ALSO HAD TWO OTHER OF OUR REGULAR EVENTS NOT HAPPEN DUE TO SCHEDULING CONFLICTS. I ANTICIPATE 2025 TO BE A VERY FULL YEAR THAT WILL SHOW SIGNIFICANT GROWTH OVER 2024. 319832 125618 JUNIOR COMPETITION: IN 2024, THERE WERE 200 JUNIOR EVENTS AND 25 WORLD TENNIS NUMBER EVENTS. IN 2023, THERE WERE 211 JUNIOR AND 10 WORLD TENNIS NUMBER EVENTS. THE SECTION RUNS (ARE PROVIDERS/DIRECTORS) OF NEARLY 50% OF THESE EVENTS. THE OFFERINGS WERE FOR ADVANCED, INTERMEDIATE, AND BEGINNER PLAYERS 7-18 YEARS OF AGE. WE PROVIDED PLAYING OPPORTUNITIES FOR ALL PLAYERS ALONG THE JUNIOR PATHWAY THAT MEET THEIR NEEDS AND PLAYING ABILITIES. WE PROVIDED MORE LOCAL PLAY OPPORTUNITIES ACROSS THE SECTION TO HAVE ENOUGH LOCAL COMPETITION OPPORTUNITIES FOR THOSE THAT ARE NOT AT THE LEVEL TO TRAVEL TO COMPETE AND TO NOT INCUR ADDITIONAL EXPENSES. WITH WORLD TENNIS NUMBER EVENTS ON THE SCHEDULE, WE OFFER MORE LEVEL-BASED PLAY OPPORTUNITIES. 3970 97234 3970 97234 2116067 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 64 0 1 22 1 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X X ERIC MITCHELL 4802892351 7010 E ACOMA DRIVE SUITE 201 SCOTTSDALE AZ 85254 JANA PERPICH PRESIDENT 15.00 0.00 X X 0 0 0 ERIC LEGG VICE PRESIDENT 5.00 0.00 X X 0 0 0 CEEANN VAUGHAN TREASURER 5.00 0.00 X X 0 0 0 PAUL BURNS USTA DELEGATE 5.00 0.00 X 0 0 0 AMY BADGER DIRECTOR AT LARGE 1.00 0.00 X 0 0 0 AMANDA FINK DIRECTOR AT LARGE 1.00 0.00 X 0 0 0 ARTURO FIERRO DIRECTOR AT LARGE 1.00 0.00 X 0 0 0 CHARLOTTE JOHNSON DIRECTOR AT LARGE 1.00 0.00 X 0 0 0 ENRIQUE ZARATE DIRECTOR AT LARGE 1.00 0.00 X 0 0 0 DEBBIE PIPPINS SECRETARY 5.00 0.00 X X 0 0 0 ALLISON BATES DIRECTOR AT LARGE 1.00 0.00 X 0 0 0 ERIC MITCHELL CEO 39.00 1.00 X 134846 0 24833 134846 0 24833 1 0 1 0 0 178525 1557407 1735932 TENNIS LEAGUES 713990 921452 921452 SECTIONAL EVENTS 713990 133566 133566 COMMUNITY TENNIS EVENTS 713990 95943 95943 CONFERENCES 713990 7318 7318 1158279 139610 139610 998947 990929 8018 8018 8018 MISCELLANEOUS 713990 33334 33334 33334 3075173 1191613 0 147628 200838 200838 24503 24503 159679 79840 79839 1185490 860105 325385 23622 17413 6209 132552 97326 35226 100759 70783 29976 33372 33372 10690 10690 6000 4215 1785 25921 25921 39596 23418 16178 1211 851 360 88065 37764 50301 223385 56651 166734 682017 615985 5197 60835 236 236 36465 25616 10849 1081 759 322 DUES AND SUBSCRIPTIONS 13832 13832 EMPLOYEE RELATIONS 1344 1344 2990658 2116067 813756 60835 236015 184071 100878 23490 39092 11699 1364 25197 1030602 564280 500841 466322 2249702 2511276 6812 4866 3134704 3226921 8993 14125 367823 372155 314154 289646 109167 109167 6971 5059 807108 790152 X 2327596 2436769 2327596 2436769 3134704 3226921 84515 24658 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 1 1 0 976967 529191 447776 32676 14130 18546 20959 20959 0 466322 FINANCING LEASE LIABILITY 5059 5059 X 3089141 24658 24658 3064483 10690 10690 3075173 2979968 0 2979968 10690 10690 2990658 PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUES AND GENERALLY IS NOT SUBJECT TO INCOME TAX. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION RECOGNIZED NO LIABILITY FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024. 1 ALBUQUERQUE ACADEMY 6400 WYOMING BLVD NE ALBUQUERQUE NM 87109 850129165 175000 0 N/A N/A GROWTH CATALYST FUND GRANT AWARDED THE ALBUQUERQUE ACADEMY TO TRANSFORM THE TENNIS COURTS AT THE PRIVATE SCHOOL INTO THE ALBUQUERQUE ACADEMY RACQUET CLUB WHICH WOULD BE A NON-PRIVATE, FULLY PROGRAMMED CLUB. 1 0 EQUIPMENT ASSISTANCE 49 17598 N/A N/A SCHOLARSHIP AND TRAVEL GRANTS 12 6905 N/A N/A PART I, LINE 2: RECIEPIENTS OF GRANTS FILL OUT ON ONLINE ACCOUNTABLITY FORM. RECEIPTS ARE REQUESTED WHEN DEEMED NECESSARY. X 0 0 0 0 0 0 0 0 0 ERIC MITCHELL CEO 134846 0 0 0 0 0 4045 0 20788 0 159679 0 0 0 PART I, LINE 3 THE EXECUTIVE COMMITTEE OF THE USTA SOUTHWEST SECTION REVIEWED AND DETERMINED THE CEO'S COMPENSATION BASED ON A COMPENSATION SURVEY. THE COMPENSATION DECISION IS DOCUMENTED IN THE CEO'S PERSONNEL FILE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. THE CEO OF THE USTA SOUTHWEST SECTION REVIEWED AND DETERMINED THE COMPENSATION OF KEY EMPLOYEES OF THE ORGANIZATION. THERE WAS A SURVEY STUDY DONE BY THE SECTIONS IN 2019. IT WAS SHARED WITH THE PRESIDENT BUT WAS INITIATED BY THE SECTION EXECUTIVE DIRECTORS. THE COMPENSATION DECISION IS DOCUMENTED IN THE EMPLOYEE'S PERSONNEL FILE. FORM 990, PART VI, SECTION A, LINE 1A OUR MEMBERSHIP VOTED AT ANNUAL MEETING OF THE MEMBERSHIP IN NOVEMBER 2022 TO GIVE THE BOARD OF DIRECTORS AUTHORITY TO MAKE BY-LAW CHANGES IN MOST CASES. EXECUTIVE COMMITTEE IS MADE UP OF MEMBERS OF THE USTA SOUTHWEST SECTION BOARD OF DIRECTORS. AUTHORITY IS TO SERVE AS A MANAGEMENT AND PERSONNEL COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 THE VOTING MEMBERS OF THE SWS SHALL BE ORGANIZATION MEMBERS DESIGNATED AS CLUBS, COMMUNITY TENNIS ASSOCIATIONS, PARKS & RECREATION, AND OTHER, AND SHALL EACH HAVE ONE VOTE. NON-VOTING MEMBERS SHALL BE INDIVIDUAL MEMBERS, SCHOOLS AND HONORARY MEMBERS WHO SHALL HAVE NO VOTE. VOTING RIGHTS SHALL BE DETERMINED BY THE USTA MEMBERSHIP REPORT DATED DECEMBER 31 OF THE IMMEDIATELY PRECEDING YEAR. THE VOTING MEMBERS SHALL VOTE ON ALL MATTERS AS PROVIDED IN THESE BYLAWS UNDER ART.VI, SEC 7 (RIGHT TO APPEAL A DECISION OF THE BOARD), ARTICLE VIII, SEC.1(G)) (RIGHT TO SUBMIT AN ALTERNATE SLATE), AND ART.XII, SEC. 2, (1) (EXCLUSIVE AUTHORITY TO AMEND BYLAW ART. VIII,SEC.1(A)(7)); AND ON ANY OTHER MATTER REQUIRED BY LAW OR DETERMINED BY THE BOARD TO BE PRESENTED TO THE VOTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE VOTING MEMBERS OF THE SWS SHALL BE ORGANIZATION MEMBERS DESIGNATED AS CLUBS, COMMUNITY TENNIS ASSOCIATIONS, PARKS & RECREATION, AND OTHER, AND SHALL EACH HAVE ONE VOTE. NON-VOTING MEMBERS SHALL BE INDIVIDUAL MEMBERS, SCHOOLS AND HONORARY MEMBERS WHO SHALL HAVE NO VOTE. VOTING RIGHTS SHALL BE DETERMINED BY THE USTA MEMBERSHIP REPORT DATED DECEMBER 31 OF THE IMMEDIATELY PRECEDING YEAR. THE VOTING MEMBERS SHALL VOTE ON ALL MATTERS AS PROVIDED IN THESE BYLAWS UNDER ART.VI, SEC 7 (RIGHT TO APPEAL A DECISION OF THE BOARD), ARTICLE VIII, SEC.1(G)) (RIGHT TO SUBMIT AN ALTERNATE SLATE), AND ART.XII, SEC. 2, (1) (EXCLUSIVE AUTHORITY TO AMEND BYLAW ART. VIII,SEC.1(A)(7)); AND ON ANY OTHER MATTER REQUIRED BY LAW OR DETERMINED BY THE BOARD TO BE PRESENTED TO THE VOTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE VOTING MEMBERS SHALL VOTE ON ALL MATTERS AS PROVIDED IN THESE BYLAWS UNDER ART.VI, SEC 7 (RIGHT TO APPEAL A DECISION OF THE BOARD), ARTICLE VIII, SEC.1(G)) (RIGHT TO SUBMIT AN ALTERNATE SLATE), AND ART.XII, SEC. 2, (1) (EXCLUSIVE AUTHORITY TO AMEND BYLAW ART. VIII,SEC.1(A)(7)); AND ON ANY OTHER MATTER REQUIRED BY LAW OR DETERMINED BY THE BOARD TO BE PRESENTED TO THE VOTING MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B EXECUTIVE COMMITTEE WILL REVIEW THE 990 BEFORE IT IS FILED VIA A CONFERENCE CALL. A COPY OF THE FULL 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS/BOARD/EMPLOYEES ARE COVERED UNDER THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. ALL DISCLOSURE FORMS AND RECORD KEEPING OF ANY CONFLICTS IS KEPT BY THE OFFICE MANAGER AND REASONABLE CAUSE IS REPORTED BY THE BOARD, AUDIT COMMITTEE, OR EXECUTIVE DIRECTOR. ANY REPORTED CONFLICTS ARE REVIEWED. FOR MANAGEABLE CONFLICTS, THE INDIVIDUAL SHALL REMOVE HIMSELF/HERSELF FROM COMMITTEE MEETINGS OR ACTIONS WHERE HE/SHE COULD BE ENRICHED BY THE DECISION OF THE COMMITTEE AND/OR THE USTA SOUTHWEST SECTION. DISCIPLINARY ACTION MAY BE TAKEN AS DEEMED NECESSARY. IN INSTANCES WHERE A VOTE IS NOT CALLED FOR, A VOLUNTEER SHALL DISCLOSE A CONFLICT OF INTEREST OR A POTENTIAL CONFLICT OF INTEREST TO THE BOARD OR AUDIT COMMITTEE AS SOON AS SUCH CONFLICT OF INTEREST IS KNOWN AND THE VOLUNTEER SHALL THEREAFTER REFRAIN FROM ANY ACTION THAT MAY AFFECT THE USTA SWS'S PARTICIPATION IN THE CONTRACT OR MATTER. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT A VOLUNTEER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL INFORM THE VOLUNTEER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE VOLUNTEER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF AFTER HEARING THE VOLUNTEER'S RESPONSE AND MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THE VOLUNTEER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. THE DISCIPLINARY ACTION MAY TAKE THE FORM OR ADMONISHMENT, WRITTEN REPRIMAND, REASSIGNMENT, SUSPENSION, REMOVAL, OR SUCH OTHER ACTION AS DEEMED APPROPRIATE. THE TYPE OF DISCIPLINARY ACTION TO BE TAKEN MUST BE DETERMINED IN RELATION TO THE SPECIFIC VIOLATION. THOSE RESPONSIBLE FOR RECOMMENDING AND TAKING DISCIPLINARY ACTION MUST APPLY JUDGMENT TO EACH CASE, CONSIDERING THE GENERAL OBJECTIVES FOR MEETING ANY REQUIREMENT WITHIN THIS POLICY, DETERRENCE OF SIMILAR OFFENSES BY OTHER VOLUNTEERS, AND MAINTENANCE OF A HIGH STANDARD OF CONDUCT AND PUBLIC CONFIDENCE. NO DISCIPLINARY ACTION WILL BE TAKEN AGAINST A VOLUNTEER WHO HAS RECEIVED WRITTEN APPROVAL FROM THE EXECUTIVE DIRECTOR OR CHAIR OF THE AUDIT COMMITTEE FOR THE ACTIVITY ALLEGED TO BE IN VIOLATION. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE USTA SOUTHWEST SECTION REVIEWED AND DETERMINED THE CEO'S COMPENSATION BASED ON A COMPENSATION SURVEY. THE COMPENSATION DECISION IS DOCUMENTED IN THE CEO'S PERSONNEL FILE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. THE CEO OF THE USTA SOUTHWEST SECTION REVIEWED AND DETERMINED THE COMPENSATION OF KEY EMPLOYEES OF THE ORGANIZATION. THERE WAS A SURVEY STUDY DONE BY THE SECTIONS IN 2019. IT WAS SHARED WITH THE PRESIDENT BUT WAS INITIATED BY THE SECTION EXECUTIVE DIRECTORS. THE COMPENSATION DECISION IS DOCUMENTED IN THE EMPLOYEE'S PERSONNEL FILE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C, FINANCIAL STATEMENTS AND REPORTING: THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. SOUTHWEST TENNIS FOUNDATION 7010 E ACOMA DR 201 SCOTTSDALE AZ 85254 860799204 SCHOLARSHIPS AND GRANTS AZ 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0