To prepare young people, especially those from under-resourced families and communities, for success as individuals and as active, responsible citizens through innovative tennis, education, life skills, and leadership Development programming.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$65K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $4K a year · under 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$65K
to officers and key staff · 24% of spending
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 4.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $66K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$26K
19% of total assets
Looks good: liabilities are 19% of assets; 50% or less.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$297K
Spent
$276K
To programs
75%
Net assets
$112K
By yearFY2020–FY2025
Revenue
$297K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$297K
FY2021$381K
FY2022$385K
FY2023$452K
FY2024$595K
FY2025$664K
Expenses
$276K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$276K
FY2021$318K
FY2022$453K
FY2023$489K
FY2024$557K
FY2025$659K
Net assets
$112K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$112K
FY2021$174K
FY2022$114K
FY2023$78K
FY2024$117K
FY2025$123K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2003.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $207K Management & general 15% · $40K Fundraising 10% · $29K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

20 people listed on the 990; $65K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$65,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Rebecca Swan Johnson’s $88K as Executive Director is at the 79th percentile of top reported officer pay among 1992 $100K–1M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Rebecca Swan Johnson$87,531$83,531$79,926$76,104$62,126$65,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Todd Martin Development Fund executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Prepares youth for success through tennis, education, life skills, and leadership.

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Provided by the organization

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3 programs · $207K · in their own filed words · FY2020
01

School Year Tennis

Serving approximately 106 participants in continuing tennis programming at the msu indoor tennis facility and sparrow michigan athletic club or virtually. Todd martin development fund staff focused on continuing tennis skill progression with students who were with the program in the summer so that learning was consistent through the…

$131Kprogram expense
02

Year-Round Tutoring and Outreach Programs

After school tutoring served 67 youth participants at foster community center for twice a week academic tutoring or virtually for 2 hours per week. Participants were paired with one or two volunteer tutors from michigan state university to focus on completing homework, understanding concepts with which the youths may be struggling, and…

$58Kprogram expense
03

Summer Youth Leadership Development and Tennis Programs

48 participants. Programs conducted include learning the game of tennis and improving skills, hearing from notable community leaders, and exploring leadership themes such as giving back to the community, education and goal setting, diversity, teamwork, innovative thinking, healthy eating, and exercise.

$18Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$66K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$297K
Ln 12
Gifts and grantsLn 1h$263K
Fees for servicesLn 2g$21K
Other incomeLn 4–11$13K
Money outPt IX
$276K
Ln 25
Programscol B$207K
Managementcol C$40K
Fundraisingcol D$29K
Owns and owesPt X
$112K
net assets · Ln 32
Cash and savingsLn 1–2$112K
Total assetsLn 16$137K
LiabilitiesLn 26$26K
PeoplePt VI, VII
20
listed · VII A
PaidVII A1
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$263K
Noncash giftsLn 1g$20K
Fundraising eventsLn 1c$92K
Fees for servicesLn 2g$21K
Investment incomeLn 3$18
Other incomeLn 4–11$13K
Total revenueLn 12$297K
Assets in detailPt X, end of year
CashLn 1$112K
Cash and savings togetherLn 1–2$112K
InvestmentsLn 11–13$3K
Total assetsLn 16$137K
LiabilitiesLn 26$26K
Net assetsLn 32$112K
OperationsPt I, VI
EmployeesI 53
VolunteersI 662
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$91K$112K
InvestmentsLn 11–13$3K$3K
Total assetsLn 16$138K$137K
LiabilitiesLn 26$47K$26K
Net assetsLn 32$91K$112K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$20K$20K
Pay of current officers, directors and key staffLn 5$65K$40K$10K$15K
Accounting feesLn 11c$10K$10K
Other fees for servicesLn 11g$146K$138K$4K$4K
Advertising and promotionLn 12$5K$3K$2K
Office expensesLn 13$3K$227$3K
Information technologyLn 14$2K$1K$550
OccupancyLn 16$3K$2K$950
TravelLn 17$124$124
Conferences, conventions and meetingsLn 19$2K$2K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$14K$6K$1K$7K
Total functional expensesLn 25$276K$207K$40K$29K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $664K$659K$5K$123K 990 PDF
FY2024 $595K$557K$38K$117K 990 PDF
FY2023 $452K$489K−$37K$78K 990 PDF
FY2022 $385K$453K−$69K$114K 990 PDF
FY2021 $381K$318K$62K$174K 990 PDF
FY2020 Viewing $297K$276K$21K$112K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $297,027 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $244,030$263,293
I-9 Program service revenuePrior year $29,363$21,151
I-10 Investment incomePrior year $14$18
I-11 Other revenuePrior year $21,956$12,565
I-12 Total revenuePrior year $295,363$297,027
I-13 Grants and similar amounts paidPrior year $0$20,232
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $58,727$65,000
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $249,600$191,017
I-18 Total expensesPrior year $308,327$276,249
I-19 Revenue less expensesPrior year −$12,964$20,778
Part VI · Governance 19 of 19 board members independent, 1 to look at
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $297,027 across 8 lines filed
VIII-1c Fundraising events$91,535
VIII-1f All other contributions, gifts and grants$171,758
VIII-1g Noncash contributions (included above)$20,232
VIII-1h Total contributions, gifts and grants$263,293
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $21,151$21,151
VIII-3 Investment incomeExcluded from tax $18$18
VIII-8 Net income from fundraising eventsExcluded from tax $12,565$12,565
VIII-12 Total revenueRelated to mission $21,151 · Unrelated business $0 · Excluded from tax $12,583$297,027
Part IX · Statement of functional expenses $276,249 across 12 lines filed
IX-2 Grants to domestic individualsPrograms $20,232$20,232
IX-5 Pay of current officers, directors and key staffPrograms $39,800 · Management $10,295 · Fundraising $14,905$65,000
IX-11c Accounting feesManagement $9,790$9,790
IX-11g Other fees for servicesPrograms $137,950 · Management $3,818 · Fundraising $3,881$145,649
IX-12 Advertising and promotionManagement $2,735 · Fundraising $2,309$5,044
IX-13 Office expensesPrograms $227 · Management $2,981$3,208
IX-14 Information technologyPrograms $1,000 · Management $550$1,550
IX-16 OccupancyPrograms $2,272 · Fundraising $950$3,222
IX-17 TravelManagement $124$124
IX-19 Conferences, conventions and meetingsManagement $2,147$2,147
IX-23 InsuranceManagement $6,246$6,246
IX-24 Other expenses (24a–d)Programs $5,713 · Management $1,491 · Fundraising $6,833$14,037
IX-25 Total functional expensesPrograms $207,194 · Management $40,177 · Fundraising $28,878$276,249
Part X · Balance sheet $137,476 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $90,638$112,493
X-3 Pledges and grants receivableStart of year $42,300$19,700
X-4 Accounts receivableStart of year $331$0
X-9 Prepaid expenses and deferred chargesStart of year $1,877$1,925
X-12 Other securitiesStart of year $3,089$3,358
X-16 Total assetsStart of year $138,235$137,476
X-17 Accounts payable and accrued expensesStart of year $10,757$7,632
X-19 Deferred revenueStart of year $36,681$18,000
X-26 Total liabilitiesStart of year $47,438$25,632
X-27 Net assets without donor restrictionsStart of year $45,726$89,373
X-28 Net assets with donor restrictionsStart of year $45,071$22,471
X-32 Total net assets or fund balancesStart of year $90,797$111,844
X-33 Total liabilities and net assetsStart of year $138,235$137,476
Part XI · Reconciliation of net assets $111,844 net assets at year end
XI-1 Total revenue$297,027
XI-2 Total expenses$276,249
XI-3 Revenue less expenses$20,778
XI-4 Net assets at start of year$90,797
XI-5 Net unrealized gains (losses) on investments$269
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$111,844

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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