2024-08-21T17:23:17-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2023-01-01 850254477 UNITED STATES TENNIS ASSOCIATION SOUTHWEST SECTION INC USTA 4802892351 7010 E ACOMA DRIVE 201 SCOTTSDALE AZ 85254 ERIC MITCHELL CEO 4802892351 2024-08-21 1 0 JACQUELINE ECKMAN CPA P01300648 6022662248 2024-08-13 2023 2024-08-08 14:25:15Z ERIC MITCHELL 7010 E ACOMA DRIVE 201 SCOTTSDALE AZ 85254 4010792 0 X WWW.SOUTHWEST.USTA.COM X 1959 AZ TO PROMOTE AND DEVELOP THE GROWTH OF TENNIS IN THE SOUTHWEST. 10 10 22 128 0 0 1492835 1420105 944473 1160139 40928 62663 10451 14172 2488687 2657079 28955 47505 0 0 1261154 1426371 0 0 55960 862727 1118111 2152836 2591987 335851 65092 2930720 3134704 805033 807108 2125687 2327596 X TO PROMOTE AND DEVELOP THE GROWTH OF TENNIS IN THE SOUTHWEST. 0 0 653199 0 917336 ADULT AND SENIOR COMPETITION: LEAGUE PARTICIPATION DURING THE 2023 YEAR FOR UNIQUE PARTICIPANTS WAS 6,330 INDIVIDUAL PLAYERS THROUGHOUT THE STATE OF ARIZONA, NEW MEXICO AND EL PASO TX. WE HAD A TOTAL OF 20,060 LEAGUE REGISTRATIONS FOR THE 2023 YEAR IN THOSE SAME AREAS. WE ALSO HELD 8 SECTION LEAGUE CHAMPIONSHIPS IN 2023, THE SOUTHWEST TRI-LEVEL INVITATIONAL IN JANUARY, 2023 IN PHOENIX AZ; SOUTHWEST 55 & OVER MIXED INVITATIONAL IN FEBRUARY, 2023; THE SOUTHWEST 40 & OVER ADULT SECTIONAL IN ALBUQUERQUE, NM IN JUNE 2023 AND THE SOUTHWEST 18 & OVER ADULT SECTIONAL IN ALBUQUERQUE, NM IN AUGUST 2023 AND THE SOUTHWEST ADULT 55 & OVER SECTIONAL IN TUCSON, AZ IN SEPTEMBER 2023 AND THE SOUTHWEST MIXED DOUBLES 40 & OVER AND 18 & OVER IN SURPRISE, AZ IN SEPTEMBER OF 2023 AND FINALLY THE SOUTHWEST ADULT 65 & OVER INVITATIONAL IN SCOTTSDALE, AZ IN DECEMBER 2023. ALL AREAS RAN REGULAR USTA LEAGUE SEASONS SIMILAR TO 2022 THROUGHOUT THE CHAMPIONSHIP YEAR.ADULT TOURNAMENTS: 2023 WE HAVE CONTINUED TO SEE GROWTH IN TOURNAMENT PARTICIPATION AND SHOWING AN INCREASE OF APPROXIMATELY 7% IN UNIQUE PLAYER PARTICIPATION AND OVERALL TOURNAMENT REGISTRATIONS. ALTHOUGH WE HAD TWO LESS TOURNAMENTS IN 2023 (90) VS. 2022 (92), WE ACHIEVED MORE THAN A 500 PLAYER INCREASE IN REGISTRATIONS. A TOTAL OF 20 TOURNAMENTS HAD MORE THAN 128 PARTICIPANTS COMPARED TO 18 TOURNAMENTS IN 2022. WE ALSO HAD MORE THAN 4,000 UNIQUE PLAYERS (4.1K) WHICH IS THE FIRST TIME WE HAVE BEEN OVER 4,000 SINCE PRIOR TO COVID RESTRICTIONS IN 2020. 547447 47505 54963 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 2023, WE DISTRIBUTED OVER $32,000 IN COMMUNITY FUNDING GRANTS TO 83 GRANT AWARD APPLICANTS. THREE LEVEL 1 COACHING WORKSHOPS, 2 COMMUNITY COACH WORKSHOPS, AND 2 HIGH SCHOOL COACH WORKSHOPS WERE HELD WITH EDUCATION OFFERED FOR OVER 140 COACHES IN TOTAL. THE FIRST EVER WOMEN'S TENNIS LEADERSHIP SUMMIT WAS ALSO HELD WITH OVER 75 FEMALE LEADERS FROM THE TENNIS INDUSTRY IN ATTENDANCE. 285118 0 120240 JUNIOR COMPETITION: THERE WERE 211 JUNIOR EVENTS IN 2023 ACROSS THE SOUTHWEST SECTION AS WELL AS 10 JUNIOR SPECIFIC WORLD TENNIS NUMBER EVENTS. IN 2022, THERE WERE 190 EVENTS, SO 32 MORE EVENTS IN 2023. 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. 279624 0 67600 MISCELLANEOUS OTHER PROGRAMS 279624 0 67600 1765388 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 61 0 1 22 1 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X ERIC MITCHELL 4802892351 7010 E ACOMA DRIVE SUITE 201 SCOTTSDALE AZ 85254 PAUL BURNS PRESIDENT 15.00 0.00 X X 0 0 0 JANA PERPICH VICE PRESIDENT 1.00 0.00 X X 0 0 0 CEEANN VAUGHAN SECRETARY 1.00 0.00 X X 0 0 0 ENRIQUE ZARATE TREASURER 1.00 0.00 X 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 TIM GARCIA DIRECTOR AT LARGE 1.00 0.00 X 0 0 0 CHARLOTTE JOHNSON DELEGATE 1.00 0.00 X 0 0 0 ERIC LEGG DIRECTOR AT LARGE 1.00 0.00 X 0 0 0 DEBBIE PIPPINS DIRECTOR AT LARGE 1.00 0.00 X 0 0 0 ERIC MITCHELL CEO 39.00 1.00 X 128452 0 14887 128452 0 14887 1 0 0 0 0 178525 1241580 1420105 TENNIS LEAGUES 713990 918748 918748 SECTIONAL EVENTS 713990 207981 207981 COMMUNITY TENNIS EVENTS 713990 22555 22555 CONFERENCES 713990 10855 10855 1160139 60969 60969 1355407 1353713 1694 1694 1694 MISCELLANEOUS 713990 14172 14172 14172 2657079 1160139 0 76835 29748 29748 17757 17757 133443 66722 66721 1043815 728319 315496 20361 14310 6051 137766 92574 45192 90986 61011 29975 31467 31467 9547 9547 6000 4023 1977 56524 6267 50257 33630 18021 15609 1255 139 1116 53092 30574 22518 179912 43648 136264 675530 616644 2926 55960 17980 11946 6034 36465 23147 13318 957 106 851 DUES AND SUBSCRIPTIONS 11857 11857 MISCELLANEOUS 3895 432 3463 2591987 1765388 770639 55960 599270 236015 100838 100878 25420 39092 1265 1364 1030602 529761 535360 500841 1659809 2249702 8758 6812 2930720 3134704 16739 8993 332887 367823 337419 314154 109167 109167 8821 6971 805033 807108 X 2125687 2327596 2125687 2327596 2930720 3134704 65092 136817 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 1 1 0 976967 496625 480342 32676 12177 20499 20959 20959 0 500841 FINANCING LEASE LIABILITY 6971 6971 X 2784349 136817 136817 2647532 9547 9547 2657079 2582440 0 2582440 9547 9547 2591987 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, 2023. 1 EQUIPMENT ASSISTANCE 20 5049 N/A N/A SCHOLARSHIP AND TRAVEL GRANTS 26 12708 N/A N/A PART I, LINE 2: RECIEPIENTS OF GRANTS FILL OUT ON ONLINE ACCOUNTABLITY FORM. RECEIPTS ARE REQUESTED WHEN DEEMED NECESSARY. 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