2026-05-29T11:58:15-05:00 2025-06-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2024-07-01 522114223 JUNIOR TENNIS CHAMPIONS CENTER INC JUNI 3017798000 5200 CAMPUS DRIVE COLLEGE PARK MD 20740 MARTIN BLACKMAN CEO 3017798000 2026-05-29 1 1 AMBER RATHBUN CPA P01786612 5173237500 2026-05-29 2024 2025-03-06 01:10:19Z MARTIN BLACKMAN 5200 CAMPUS DRIVE COLLEGE PARK MD 20740 15571871 0 X WWW.JTCC.ORG X 1998 DC IMPROVE LIVES THROUGH TENNIS AND ACADEMICS BY PROVIDING TENNIS FOR EVERYBODY. 13 11 115 100 0 0 2750303 5557983 7456011 7579973 198790 285379 958726 -88713 11363830 13334622 824486 403931 0 0 5902601 6385839 0 0 616219 2687791 3795459 9414878 10585229 1948952 2749393 11153297 14368623 2731372 3198198 8421925 11170425 X THE ORGANIZATION WAS FORMED TO 1) FOSTER AND PROMOTE NATIONAL AND INTERNATIONAL AMATEUR TENNIS COMPETITION AND DEVELOP AMATEUR ATHLETES FOR THAT COMPETITION BY PROVIDING INSTRUCTION AND EQUIPMENT; 2) PROMOTE THE SPORT OF TENNIS TO ECONOMICALLY UNDERPRIVILEGED AND OTHER CHILDREN IN THE METROPOLITAN WASHINGTON D.C. AREA; 3) PROMOTE THE HEALTH OF RESIDENTS IN THE COMMUNITY SERVED BY THE CORPORATION BY PROVIDING INSTRUCTION, COMPETITION, AND FACILITIES THAT ENABLE MEMBERS OF THE COMMUNITY TO PARTICIPATE IN THE SPORT OF TENNIS AND OTHERWISE ENGAGE IN PHYSICAL FITNESS ACTIVITIES; AND 4) ENGAGE IN ANY OTHER CHARITABLE, SCIENTIFIC AND EDUCATIONAL PURPOSES, WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED OR CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE (THE "CODE"), AND REGULATIONS THEREUNDER. 0 0 6991765 403931 7759378 AFTER SCHOOL CHAMPIONS PROGRAM: TO BE PART OF THE AFTER SCHOOL CHAMPIONS PROGRAM, PLAYERS SHOULD BE ACTIVE TOURNAMENT PARTICIPANTS IN SECTIONALS (L3 TO L5). PLAYERS NEED TO SELECT TO TRAIN A MINIMUM OF TWO DAYS PER WEEK. THE PROGRAM RUNS MONDAY THROUGH FRIDAY ON THE FOLLOWING SCHEDULE: 12 PM - 3 PM (MAXIMUM OF 28 PLAYERS PER DAY) 2 PM - 5 PM (MAXIMUM OF 14 PLAYERS PER DAY)3 PM - 6 PM (MAXIMUM OF 14 PLAYERS PER DAY). ADDITIONALLY, PLAYERS CAN CHOOSE TO TRAIN ON SATURDAY AND SUNDAY ON THE FOLLOWING SCHEDULE: 9AM - 12 PM (MAXIMUM OF 14 PLAYERS PER DAY)*EACH THREE HOUR TRAINING BLOCK INCLUDES A FITNESS SESSION.FULL TIME CHAMPIONS PROGRAM: PLAYERS WILL PARTICIPATE IN A MINIMUM OF FOUR HOURS OF RIGOROUS TRAINING EVERY DAY. THE TIMING OF THE PRACTICE SCHEDULE WILL BE DETERMINED BY THE COACHING STAFF. PLAYERS THAT ARE IN SCHOOL AT JTCC IN ADDITION TO THE FULL TIME TRAINING WILL ATTEND SCHOOL DURING THE HOURS THEY ARE NOT ON COURT. PLAYERS ARE NOT REQUIRED TO GO TO SCHOOL AT JTCC TO PARTICIPATE IN THE FULL TIME TRAINING PROGRAM. EACH PLAYER WILL ALSO PARTICIPATE IN ONE HOUR OF FITNESS TRAINING EACH AFTERNOON. A TYPICAL DAY FOR A FULL TIME PLAYER AND STUDENT IS:MONDAY-FRIDAY 8 AM - 12 PM TENNIS TRAINING.JUNIOR GROUP LESSONS: JTCC OFFERS A PATHWAY FOR YOUTH OF ALL AGES TO DEVELOP THEIR INTEREST IN THE SPORT OF TENNIS TO REACH THEIR FULL POTENTIAL. WHETHER A THREE-YEAR OLD IS INTRODUCED TO THE SPORT IN THE JTCC TENNIS WHIZZ PROGRAM OR DECIDES TO PICK UP THE GAME AT A LATER STAGE, THERE ARE SPECIFIC AGE APPROPRIATE PROGRAMS FOR ANY CHILD. IN AN EFFORT TO ACCOMMODATE BOTH AGES AND SKILLS OF PLAYERS, COURT SIZES FOR CLASSES ARE ADJUSTED. THE 3-5 YEAR OLDS WILL USE A 21-FOOT SHORT COURT, WHICH WILL BE GRADUALLY INCREASED TO A 36-FOOT SHORT COURT FOR 5-7 YEAR-OLDS, A 60-FOOT SHORT COURT FOR 8-10 YEAR-OLDS, AND ULTIMATELY TO A FULL SIZE 78-FOOT COURT FOR 11-16 YEAR-OLDS. CLASSES ARE OFFERED DAILY, AND SCHEDULES AND FLEXIBLE TO MEET EVERYONE'S NEEDS AND LEVEL OF COMMITMENT. IF YOUR CHILD WANTS TO PLAY ON HIS OR HER SCHOOL TEAM, COMPETE IN LOCAL, REGIONAL OR NATIONAL TOURNAMENTS, OR JUST ENJOYS THE EXERCISE, THERE IS A PROGRAM TO MEET YOUR CHILD'S LEVEL OF PLAY. 6991765 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 56 0 1 115 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 DC MD X MARTIN BLACKMAN 3017798000 5200 CAMPUS DRIVE COLLEGE PARK MD 20740 VESA PONKKA PRESIDENT, DIRECTOR OF COACHING 40.00 X X 298334 0 26263 RAYMOND BENTON CEO/BOARD SECRETARY 40.00 X X 232407 0 0 KATHLEEN HORVATH DIRECTOR 0.50 X 0 0 0 GEORGE WALKER DIRECTOR 0.50 X 0 0 0 RICHEY RENEBERG DIRECTOR 0.50 X 0 0 0 RUSHERN BAKER DIRECTOR 0.50 X 0 0 0 JULIA CULLEN DIRECTOR 0.50 X 0 0 0 MICHAEL BARNELLO DIRECTOR 0.50 X 0 0 0 BRAD FROME DIRECTOR 0.50 X 0 0 0 ERIC JOSEPH DIRECTOR 0.50 X 0 0 0 CHARLIE BRODY TREASURER 0.50 X X 0 0 0 GAIL LIONE VICE CHAIR 0.50 X X 0 0 0 ALISON KUTLER CHAIR 0.50 X X 0 0 0 MEGAN MOULTON-LEVY VICE PRESIDENT 40.00 X 185916 0 4648 JOSEPH WILKERSON COO 40.00 X 250074 0 6411 BRIANA WALSH CDO (ENDED 5/31/25) 40.00 X 195037 0 8373 ASHLEY DELANEY GENERAL MANAGER 40.00 X 135243 0 9175 KOMI AKLI HEAD OF COLLEGIATE & PROF.PROGRAM 40.00 X 138380 0 11946 VIVIAN NORELUS DIR. OF FINANCE & HR (END 9/30/24) 40.00 X 141811 0 8295 ALISAMA AGNAMBA SENIOR DIR. OF PLAYER DEVELOPMENT 40.00 X 157532 0 9101 IOSUA MALAKI SENIOR DIR. COACH & CURRICULUM DEV. 40.00 X 127836 0 0 1862570 0 84212 13 0 1 0 SOLTESZ LLC 4300 FORBES BLVD STE 100 LANHAM MD 20706 ENGINEERING 333319 GUT INSTINCT CREATIVE 3034 DENT PLACE NW WASHINGTON DC 20007 MARKETING 215953 CASHFLOW TENNIS 8072 ANDREAS PATH SEYMOUR IN 47274 CONSULTING 114006 ARCHITECTURE INC 1902 CAMPUS COMMONS DR STE 101 RESTON VA 20191 ARCHITECT 103164 OSOM SOLUTIONS 7679 LIMESTONE DRIVE UNIT 125E GAINESVILLE VA 20155 IT SERVICES 102194 7 1378999 4178984 113108 5557983 PROGRAM REVENUE 611710 6036202 6036202 MEMBERSHIP REVENUE 611710 630838 630838 SERVICE REVENUE 611710 383629 383629 TOURNAMENT REVENUE 611710 287938 287938 CONSULTING INCOME 611710 241366 241366 7579973 270121 270121 15258 0 15258 15258 15258 1864816 1378999 2132934 -268118 -268118 254701 104315 150386 150386 MISCELLANEOUS INCOME 900099 29019 29019 29019 13334622 7759378 0 17261 X 403931 403931 1267796 819917 357091 90788 4484036 2924213 1236481 323342 59468 30014 25973 3481 192348 97079 84011 11258 382191 250135 103858 28198 1530 1530 1099031 478826 510686 109519 144429 130119 1930 12380 288185 150436 128071 9678 183088 137584 45504 365928 256413 109515 234284 226191 766 7327 246016 246016 97936 9069 88867 REPAIRS AND MAINTENANCE 273898 262590 11308 SUPPLIES AND EQUIPMENT 258405 201109 53202 4094 TOURNAMENT FEES 253316 249318 100 3898 BAD DEBT EXPENSE 187230 37478 149734 18 162183 81327 68618 12238 10585229 6991765 2977245 616219 364723 646960 5499828 5302941 430520 491235 45579 58555 1418153 1406495 15763829 11750506 3119652 4013323 2197744 274842 251370 11153297 14368623 550551 803176 1901424 2130900 5785 461 273612 263661 2731372 3198198 X 6833487 7896354 1588438 3274071 8421925 11170425 11153297 14368623 2749393 -893 0 X 0 1 X 1 0 X 1443532 3918536 1730512 2750303 5557983 15400866 4929374 5225627 6281041 7612483 7834674 31883199 6372906 9144163 8011553 10362786 13392657 47284065 2150200 2150200 0 2150200 2150200 45133865 183962 278089 312874 198790 270121 1243836 183962 278089 312874 198790 270121 1243836 500648 209418 557921 833796 2101783 5960 5061 5039 13999 29019 59078 7063476 9636731 8887387 11409371 13691797 50688762 0.89040 0.94420 0.02450 0.00520 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 5,960. 2021 AMOUNT: $ 5,061. 2022 AMOUNT: $ 5,039. 2023 AMOUNT: $ 13,999. 2024 AMOUNT: $ 29,019. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15220153 11427967 3792186 448389 266495 181894 95287 56044 39243 4013323 OPERATING LEASE LIABILITY 263661 263661 X 13804632 -893 472433 471540 13333092 1530 1530 13334622 11056132 472433 472433 10583699 1530 1530 10585229 PART X, LINE 2: THE INCOME TAXES TOPIC, FASB ASC 740, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTITY TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 104,315. FUNDRAISING EXPENSES - GALA 368,118. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 104,315. FUNDRAISING EXPENSES - GALA 368,118. US OPEN 2693815 928999 1764816 1764816 GALA 550000 450000 100000 89645 10203 89675 178595 3243815 1378999 1864816 89645 10203 89675 1943411 2132934 -268118 0 FINANCIAL AID 188 403390 X 0 0 0 0 0 0 0 1 0 VESA PONKKA PRESIDENT, DIRECTOR OF COACHING 298334 0 0 0 0 0 7905 0 18358 0 324597 0 0 0 JOSEPH WILKERSON COO 211983 0 38091 0 0 0 6411 0 0 0 256485 0 0 0 RAYMOND BENTON CEO/BOARD SECRETARY 232407 0 0 0 0 0 0 0 0 0 232407 0 0 0 BRIANA WALSH CDO (ENDED 5/31/25) 162277 0 32760 0 0 0 4970 0 3403 0 203410 0 0 0 MEGAN MOULTON-LEVY VICE PRESIDENT 181716 0 4200 0 0 0 4648 0 0 0 190564 0 0 0 ALISAMA AGNAMBA SENIOR DIR. OF PLAYER DEVELOPMENT 144145 0 13387 0 0 0 4061 0 5040 0 166633 0 0 0 KOMI AKLI HEAD OF COLLEGIATE & PROF.PROGRAM 129407 0 8973 0 0 0 3661 0 8285 0 150326 0 0 0 VIVIAN NORELUS DIR. OF FINANCE & HR (END 9/30/24) 141811 0 0 0 0 0 3660 0 4635 0 150106 0 0 0 PART I, LINE 7 CEO AND PRESIDENT RECEIVE ADDITIONAL COMPENSATION FOR A COMPANY CAR. BONUS BASED ON EMPLOYEE'S PERFORMANCE. EMPLOYEES WHO RECRUIT A PAYING PLAYER RECEIVE A SET PERCENTAGE OF WHAT THE PLAYER PAYS. 15% FOR THE 1 YEAR OF ENROLLMENT, 10% FOR THE 2ND YEAR OF ENROLLMENT, AND 5% FOR THE 3RD YEAR OF EMPLOYMENT. X 3 113108 FMV 0 0 0 PART I, COLUMN (B): FOR SECURITIES, THE NUMBER REPORTED REPRESENTS THE NUMBER OF SEPARATE GIFTS CONTRIBUTED, NOT THE NUMBER OF INDIVIDUAL SHARES. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS EMAILED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE OF THE CONFLICT OF INTEREST POLICY BY CARRYING OUT PERIODIC REVIEWS. THESE REVIEWS INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING SUBJECTS: WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING; AND WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSABLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION FOLLOWS A FORMAL PROCESS TO ESTABLISH AND DOCUMENT REASONABLE COMPENSATION FOR ITS CEO AND OTHER HIGHEST-COMPENSATED EMPLOYEES, DESIGNED TO MITIGATE THE RISK OF PRIVATE INUREMENT AND TO SUPPORT THE IRS REBUTTABLE PRESUMPTION OF REASONABLENESS. THIS PROCESS INCLUDES: A DESIGNATED SUBSET OF THE BOARD, FUNCTIONING AS A COMPENSATION COMMITTEE, THAT REVIEWS AND APPROVES COMPENSATION FOR THE CEO AND OTHER KEY EMPLOYEES. USE OF INDEPENDENT THIRD-PARTY RESOURCES IN DETERMINING REASONABLE COMPENSATION, INCLUDING INDEPENDENT COMPENSATION CONSULTANTS, PUBLICLY AVAILABLE DATA FROM COMPARABLE ORGANIZATIONS, AND RECOGNIZED COMPENSATION SURVEYS AND STUDIES. BOARD OVERSIGHT OF COMPENSATION DECISIONS, EITHER THROUGH FULL BOARD APPROVAL OF SPECIFIC COMPENSATION ARRANGEMENTS OR THROUGH DELEGATION TO THE COMPENSATION COMMITTEE WITH REPORTING BACK TO THE FULL BOARD. DOCUMENTATION OF THE COMPARABILITY DATA REVIEWED AND THE BASIS FOR COMPENSATION DECISIONS, RETAINED IN BOARD AND COMMITTEE MINUTES. WHILE THE POLICIES AND PROCEDURES IN PLACE AS OF THE FISCAL YEAR-END REPORTED (JUNE 30, 2025) REFLECTED A DEVELOPING FRAMEWORK, THE ORGANIZATION HAS SINCE STRENGTHENED ITS COMPENSATION-SETTING PROCESS. THE ORGANIZATION NOW CONSISTENTLY APPLIES THE MULTI-SOURCE COMPARABILITY APPROACH DESCRIBED ABOVE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 478,826. MANAGEMENT AND GENERAL EXPENSES 510,686. FUNDRAISING EXPENSES 109,519. TOTAL EXPENSES 1,099,031.