2025-05-14T17:56:24-04:00 2024-12-31 742516372 REYNOLDS & FRANKE PC 6836 AUSTIN CENTER BLVD STE 190 AUSTIN TX 78731 990 2024-01-01 742182392 USTA TEXAS SECTION USTA 5124431334 PO BOX 302497 AUSTIN TX 787030042 FERNANDO VIANCOS EXECUTIVE DIRECTOR 5124431334 2025-05-14 true true RONALD H REYNOLDS CPA P00964479 5122063141 2025-05-14 2024 2025-03-06 01:10:19Z FERNANDO VIANCOS PO BOX 302497 AUSTIN TX 787030042 8281071 false X WWW.TEXAS.USTA.COM X 1981 TX GROWING TENNIS INCLUSIVELY TO PROMOTE AND INSPIRE HEALTHIER PEOPLE WHILE SERVING TEXAS COMMUNITIES. 27 27 28 190 0 3519891 3707389 3769018 3884539 1661832 683612 1975 1210 8952716 8276750 550331 783107 0 2664980 2756157 0 0 3962172 4163220 7177483 7702484 1775233 574266 9013622 9381478 263868 367786 8749754 9013692 GROWING TENNIS INCLUSIVELY TO PROMOTE AND INSPIRE HEALTHIER PEOPLE WHILE SERVING TEXAS COMMUNITIES. false false 3654455 167015 3179283 THE ORGANIZATION FOCUSES ON PLAYER DEVELOPMENT WITHIN TEXAS SO JUNIORS, ADULTS, AND SENIORS ALIKE HAVE THE OPPORTUNITY TO PLAY IN A COMPETITIVE ENVIRONMENT AND REACH THEIR MAXIMUM POTENTIAL. THE ORGANIZATION TRAINS TENNIS OFFICIALS, PROVIDES PLAYER RANKINGS, AND HELPS COACHES PERFORM THEIR BEST. 1961572 596542 705256 COMMUNITY DEVELOPMENT STRIVES TO GROW TENNIS AT EVERY LEVEL WITH A GOAL OF MAKING THE GAME ACCESSIBLE TO EVERYONE. THE ORGANIZATION PROMOTES A BROAD RANGE OF PROGRAMS DESIGNED TO HELP PEOPLE LEARN AND PLAY THE GAME OF TENNIS, AND TAKE ADVANTAGE OF ITS MANY SOCIAL AND HEALTH BENEFITS. 633739 19550 THE ORGANIZATION UTILIZES SOCIAL MEDIA TO FOSTER GROWTH AND SUPPORT AMONGST ITS MEMBERS. 6249766 false true false true false false false false false true false false false true true false true false false false false false false false false false true true true false false false false false false false false false false false false false true true true false true 24 0 true 28 true false false false false true true false false false X 27 27 false false false false true true true true true false false true true true true true true true false false X JEAN WARREN 5124431334 PO BOX 302497 AUSTIN TX 787030042 FERNANDO VIANCOS EXECUTIVE DI 40.00 X 218394 0 30115 JEAN WARREN DIRECTOR OF 40.00 X 82871 0 13551 KANDICE THOMPSON SEN DIR OF O 40.00 X 133432 0 16251 JULIO GODREAU DIR OF JUNIO 40.00 X 129373 0 20702 MIKE CARTER COMM SERVICE 40.00 X 118827 0 21520 KEVIN COLLINS PRESIDENT 5.00 X X 0 0 0 LARA LEHMANN EXECUTIVE VI 5.00 X X 0 0 0 BECKI WORTHAM VP ADMINISTR 5.00 X X 0 0 0 TERRY SWEET VP COMMUNITY 5.00 X X 0 0 0 NEIL ADAMS VP COMPETITI 5.00 X X 0 0 0 MATT JACOB SECRETARY 5.00 X X 0 0 0 DENNIS MCWILLIAMS TREASURER 5.00 X X 0 0 0 FRANK KELLY USTA DELEGAT 5.00 X X 0 0 0 TOM HUNT NOMINATING C 5.00 X X 0 0 0 KATHLEEN WU GENERAL COUN 5.00 X 0 0 0 EMILY SCHAEFER NATIONAL MEM 5.00 X X 0 0 0 DAN BARTA DIRECTOR 5.00 X 0 0 0 JIM CHAFFIN DIRECTOR 5.00 X 0 0 0 BERT COLE DIRECTOR 5.00 X 0 0 0 MURRAY COULTER DIRECTOR 5.00 X 0 0 0 BEN ESHLEMAN DIRECTOR 5.00 X 0 0 0 RON FISHER DIRECTOR 5.00 X 0 0 0 JESSICA MCMILLEN DIRECTOR 5.00 X 0 0 0 LARS ROSENE DIRECTOR 5.00 X 0 0 0 DEBRA LAPORTE DIRECTOR 5.00 X 0 0 0 BARBARA SMITH DIRECTOR (01 5.00 X 0 0 0 TROY TOOLE DIRECTOR 5.00 X 0 0 0 NANCY WEBSTER DIRECTOR 5.00 X 0 0 0 CAROL WELDER DIRECTOR 5.00 X 0 0 0 ROBERT RUBEL DIRECTOR 5.00 X 0 0 0 REESE BUCHANAN DIRECTOR 5.00 X 0 0 0 JOE SNAILUM DIRECTOR 5.00 X 0 0 0 CHRIS VIRK-BROWN DIRECTOR 5.00 X 0 0 0 682897 102139 4 false true false 3707389 3707389 TOURNAMENT/LEAGUES 900099 2907887 2907887 MEMBERSHIP DUES 900099 705256 705256 US BOX OPEN 900099 164854 164854 SANCTION FEES 900099 106542 106542 3884539 453278 453278 230334 230334 230334 230334 5113 4321 792 792 OTHER INCOME 900099 418 418 418 8276750 3884539 684822 556643 556643 226464 226464 344931 251367 93564 1901423 1384932 516491 73917 48787 25130 281860 214213 67647 154026 113846 40180 23500 23500 31948 31948 89946 66447 23499 48938 28579 20359 73477 56288 17189 54572 1957 52615 560792 5225 555567 26808 20106 6702 8432 8432 COMMUNITY DEVELOPMENT 2623218 2623218 COMPETITVE TENNIS 605614 605614 PUBLICATIONS 10996 10996 PROFESSIONAL DEVELOPMENT 3726 3136 590 1253 1253 7702484 6249766 1452718 0 81882 1356865 76424 34923 167308 193968 60000 69896 199595 120163 93739 79432 8534269 7596205 50189 9013622 9381478 142530 201291 121245 116306 93 50189 263868 367786 X 8650754 9013692 99000 8749754 9013692 9013622 9381478 574266 -310328 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false 160090 108312 51778 39505 11851 27654 79432 OPERATING LEASE LIABILITY 50189 50189 X 7970743 -310328 4321 -306007 8276750 8276750 7706805 4321 4321 7702484 7702484 SCHEDULE D, PAGE 3, PART X THE MOST SIGNIFICANT TAX POSITIONS OF USTA TEXAS ARE ITS ASSERTIONS THAT IT IS EXEMPT FROM INCOME TAXES AND ITS DETERMINATIONS OF WHETHER ANY AMOUNTS ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). USTA TEXAS HAS ADVERTISING INCOME AND THE INTERNAL REVENUE SERVICE (IRS) CONSIDERS THIS BUSINESS INCOME UNRELATED TO USTA TEXAS TAX EXEMPT STATUS. A PORTION OF THE PROFIT FROM THIS ACTIVITY IS SUBJECT TO FEDERAL INCOME TAXES; HOWEVER, USTA TEXAS HAD DEDUCTIONS IN EXCESS OF INCOME FOR THIS ACTIVITY DURING THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THUS, NO PROVISION HAS BEEN INCLUDED IN THESE COMBINED FINANCIAL STATEMENTS FOR ANY FEDERAL INCOME TAX LIABILITY THAT MAY RESULT FROM THIS REVENUE. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT AND IT HAS DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ALL TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. (SUBSEQUENTLY AFTER THE AUDIT,IT WAS LATER DISCOVERED USTA TEXAS DID NOT PARTICIPATE IN ANY ADVERTISING DURING 2024, AND WAS NOT SUBJECT TO FEDERAL INCOME TAX.) SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 4,321 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 4,321 true BUSH TENNIS CENTER 5700 BRIARWOOD AVE MIDLAND TX 79707 261105431 501C3 5100 GRANT CAPITAL AREA TENNIS ASSOCIATION 5511 PARKCREST DR STE 104 AUSTIN TX 78731 742038138 501C3 49450 GRANT CONCHO VALLEY TENNIS ASSOCIATION 6090 WINNERS CIRCLE SAN ANGELO TX 76904 752623086 501C3 7300 GRANT CORPUS CHRISTI TENNIS ASSOCIATION 1520 SHELY ST CORPUS CHRISTI TX 784043850 746060733 501C3 6500 GRANT DALLAS TENNIS ASSOCIATION 13747 MONTFORT DRIVE 110 DALLAS TX 75240 756020581 501C3 44225 GRANT DALLAS WHEELCHAIR TENNIS CLUB 214 CAMDEN DRIVE HIGHLAND VILLAGE TX 75077 751964226 501C3 7000 GRANT GREATER FORT WORTH TENNIS COALITION PO BOX 305 COLLEYVILLE TX 76034 464419683 501C4 7750 GRANT HOUSTON TENNIS ASSOCIATION 3535 BRIARPARK DR STE 215 HOUSTON TX 77042 746061090 501C3 35975 GRANT LAKE TRAVIS TENNIS ASSOCIATION PO BOX 340625 AUSTIN TX 787340011 831472325 501C3 7200 GRANT LAREDO TENNIS ASSOCIATION PO BOX 456109 LAREDO TX 78045 311586947 501C3 10400 GRANT MANSFIELD AREA TENNIS ASSOCIATION 5 LOUIS COURT MANSFIELD TX 76063 461547759 501C4 5125 GRANT NORTHEAST TEXAS COALITION TENNIS AS PO BOX 3212 FLINT TX 75762 263735204 501C3 11400 GRANT SAN ANTONIO TENNIS ASSOCIATION 1503 SAN PEDRO SAN ANTONIO TX 78212 746062875 501C3 123350 GRANT SOUTHEAST TEXAS TENNIS ASSOCIATION PO BOX 12525 BEAUMONT TX 77726 204532250 501C3 8400 GRANT SPRING BRANCH TENNIS ASSOCIATION PO BOX 445 SPRING BRANCH TX 78070 261421941 501C3 9100 GRANT TENNIS SUCCESS INC PO BOX 71647 CORPUS CHRISTI TX 78414 061725402 501C3 12750 GRANT TEXAS TENNIS MUESEUM & HALL OF FAME 1108 S UNIVERSITY PARKS DRIVE WACO TX 76707 742358330 501C3 15000 GRANT WACO TENNIS ASSOCIATION PO BOX 21411 WACO TX 76701 741783545 501C3 11350 GRANT USTA TX TENNIS FOUNDATION PO BOX 302497 AUSTIN TX 78703 742182394 501C3 11625 GRANT 18 2 TENNIS LEAGUES (A) 49 26150 DIVERSITY/MULTICULTURAL(B 89 48750 ADAPTIVE (C) 2 650 COMMISSIONER INCENTIVE (D 7 4050 ADULT COMP GRANT (E) 83 45660 SCHOOL PROGRAM (F) 24 11144 PLAYER GRANTS (H) 86 37700 CAMPS GRANTS (I) 1 5000 UNIFICATION GRANTS (J) 31 26710 WHEELCHAIR (K) 2 500 MARKETING GRANT (L) 5 4600 ADULT REC: GRANTS (M) 3 1550 NJTL:GRANTS TO OTHER (N) 1 1500 SPONSOR FULLFILLMENTS (O) 4 12500 SCHEDULE I, PAGE 1, PART I, LINE 2 (A) FOR THIS TYPE OF GRANT AWARDED IN THIS AREA; 49 QUALIFYING TEAMS RECEIVE TRAVEL GRANTS TO BE USED TOWARD THEIR EXPENSE INCURRED IN REPRESENTING TEXAS IN NATIONAL LEAGUE PLAYOFFS. (B) FOR EACH GRANT THERE IS AN APPLICATION PROCESS, AN INDEPENDENT COMMITTEE IS TO REVIEW THE APPLICATIONS AND SELECT RECIPIENTS. GRANT RECIPIENTS MUST PROVIDE ADDITIONAL PAPERWORK ON THE USE OF FUNDS TO THE USTA TEXAS SECTION. (C) EACH GRANT IS AWARDED IN THE FORM OF EQUIPMENT OR CASH TO RECIPIENTS AND EVENT HOSTS PARTICIPATING IN AN ADAPTIVE PROGRAM EVENT SUCH AS SPECIAL OLYMPICS. WHEN REQUIRED, THE GRANT RECIPIENTS MUST PROVIDE ADDITIONAL PAPERWORK ON THE USE AND DISPOSITION OF THE EQUIPMENT PROVIDED TO THE USTA TEXAS SECTION. (D) EACH GRANT IS AWARDED FOR MEETING OR EXCEEDING JR. TEAM PROGRAM GOALS. (E) THIS GRANT IS A SECTION SUPPORT GRANT FOR USTA CATEGORY 1 ADULT CHAMPIONSHIP EVENT HELD IN THE USTA TEAXS SECTION. (F) FOR EACH GRANT THERE IS AN APPLICATION AND REVIEW PROCESS BY AN INDEPENDENT COMMITTEE TO SELECT INDIVIDUAL SCHOOL PILOT PROGRAMS. (H) GRANT AWARDED TO PLAYERS THAT ARE SELECTED BY NATIONAL TO PARTICIPATE IN THE TOURNAMENTS AND FALL WITHIN OUR ALLOCATED NUMBER QUOTA SPORTS. THE PLAYERS MUST ALSO ACTUALLY PLAY THE EVENTS TO BE AWARDED. (I) PROVIDERS EXPRESS THEIR INTEREST IN RUNNING OR HOSTING A CAMP BY SENDING AN EMAIL. THEIR REQUEST WILL BE EVALUATED TO ENSURE THE PROPOSED DATE DOES NOT CONFLICT WITH OTHER EVENTS, THEY HAVE NECESSARY STAFF, AND THE CONFIRMED FACILITIES TO HOST THE CAMP. IF THESE REQUIREMENTS ARE MET, THE EVENT IS APPROVED AND THEY ARE AWARDED THE GRANT. (J) GRANTS INCLUDE PROGRAMS AND OPERATIONS FOR VARIOUS TENNIS ACTIVITES. THIS RANGE IS WIDE AS IT INCLUDES COACHES TRAINING WORKSHOPS, SCHOOL TENNIS, RECREATIONAL ADULT TENNIS, PARKS AND PUBLIC COURT TENNIS OFFERINGS, AND NEW START UP COMMUNITY TENNIS ASSOCIATIONS. (K) PROVIDED TO ELIGIBLE WHEELCHAIR ADAPTIVE PLAYERS TRAVELING TO EVENTS/TOURNAMENTS TO HELP OFFSET A PORTION OF THE TRAVEL EXPENSES THAT DO NOT HAVE FINANCIAL INCENTIVES OTHERWISE COVERING THE COST. (L) OFFERED TO ENTITIES AND INDIVIDUALS THAT INCREASE AWARENESS WITH OPPORTUNITIES TO GROW THE GAME OF TENNIS, OFTENTIMES FOR A SPECIFIC EVENT WITHIN THEIR COMMUNITY WELCOMING VARIOUS AGES AND LEVELS, ALSO INCLUDING NEW PLAYERS TO TENNIS. (M) THIS WOULD BE BASED ON THE ADULT RECREATIONAL SIZE (LARGE OR SMALL EVENT) AND WORK THAT THE ORGANIZATION OR GROUP APPLYING IS DOING WITH THE GRANT FUNDS IN RELATION TO THE GRANT ITSELF. IF IT IS A LARGE MULTI WEEK LEAGUE THEN WE WOULD GIVE THEM MORE FUNDS THAN A 1 OR 2 TIME EVENT. GOAL IS TO PROMOTE ADULT RECREATIONAL TENNIS FOR FUN AND FOR ENGAGING PLAYERS AT VARIOUS LEVELS. (N) STAFF SOLELY DECIDES ON NJTL COMPREHENSIVE AND START-UP GRANT DISTRIBUTION AND AMOUNTS. THE COMMITTEE IS NOT CONSULTED DUE TO REPRESENTATION ON THE COMMITTEE BY NJTL CHAPTER LEADERSHIP, WHICH COULD REFLECT A POTENTIAL CONFLICT OF INTEREST. GRANT AMOUNTS PER CHAPTER ARE GENERALLY UNIFORM FROM YEAR-TO-YEAR, BUT MAY BE REDUCED IF CHAPTERS DO NOT ADHERE TO THE ASSIGNED DELIVERABLES FROM THE PREVIOUS YEAR. (O) THE APPLICANTS FOR THESE SCHOLARSHIPS ARE AWARDED TAYLOR JONES (DIRECTOR OF MARKETING) AFTER A THOROUGH REVIEW OF QUALIFICATIONS BY OTHER STAFF MEMBERS. GRANT FUNDING OCCURS UPON TRANSFERRING RESTRICTED FUNDS FROM THE FOUNDATION ACCOUNT TO THE SECTION'S OPERATING CHECKING ACCOUNT TO PAY THE AWARDEES. X X false false false false false false false false false FERNANDO VIANCOS EXECUTIVE DIRECTOR 208394 10000 9187 20928 248509 JULIO GODREAU DIR OF JUNIOR TENNIS 125623 3750 5522 15180 150075 FORM 990, PAGE 6, PART VI, LINE 6 63,306 INDIVIDUAL MEMBERS AND 594 ORGANIZATIONAL MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ELECT THE BOARD OF DIRECTORS AT ANNUAL MEETINGS. FORM 990, PAGE 6, PART VI, LINE 7B AMENDMENTS TO THE CONSTITUTION MAY BE MADE BY A VOTE OF AT LEAST 2/3 OF ALL VOTES CAST BY A QUORUM OF MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT, TREASURER, BUDGET & FINANCE COMMITTEE CHAIR, DIRECTOR OF FINANCE, SENIOR DIRECTOR OF OPERATIONS, AND EXECUTIVE DIRECTOR REVIEWED THE TAX RETURN WITH THE PREPARING CPA. A COPY IS THEN DISTRIBUTED TO THE BOARD PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS ARE TRAINED ON CONFLICTS OF INTEREST AND ARE REQUIRED TO DISCLOSE ALL CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 15A MANAGEMENT COMMITTEE IS AN INDEPENDENT BODY THAT REVIEWS AND SETS THE EXECUTIVE DIRECTOR'S COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE ORGANIZATION'S FINANCIAL STATEMENTS, FORMS 990 AND 990-T ARE AVAILABLE UPON REQUEST. USTA TEXAS TENNIS FOUNDATION PO BOX 302497 AUSTIN TX 787030042 742182394 CHARITY TX 501C3 7 USTA TEXAS true false true true false false false false false false false false false false false false false false false false USTA TEXAS TENNIS FOUNDATION B 10000 ACTUAL CASH USTA TEXAS TENNIS FOUNDATION C 29928 ACTUAL CASH