Usta-Pacific Northwest Section FY2024 filing

Tax-deductible

Beaverton, OR501(c)(3)Since 1977EIN 93-0853818

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The united states tennis association Pacific Northwest Section ("Usta/pnw") is dedicated to promoting and developing recreational and competitive tennis by promoting and supervising tournaments; promoting and sponsoring educational programs; promoting and sponsoring competitive events for the purpose of qualifying its members for competitions in national and international competitive events; and promoting and sponsoring a public relations campaign to encourage membership and raise awareness of the game of tennis.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
$1.5M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · 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 $375K a year · 5% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.5M
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $2.3M
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.7M
22% of total assets
Looks good: liabilities are 22% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.2M
+6% vs prior year
Spent
$8.1M
To programs
74%
Net assets
$9.4M
By yearFY2020–FY2025
Revenue
$8.2M
FY2024▲ +6%
Revenue by fiscal year
FY2020$4.0M
FY2021$6.9M
FY2022$7.1M
FY2023$7.7M
FY2024$8.2M
FY2025$8.9M
Expenses
$8.1M
FY2024▲ +18%
Expenses by fiscal year
FY2020$4.7M
FY2021$5.3M
FY2022$6.3M
FY2023$6.9M
FY2024$8.1M
FY2025$9.2M
Net assets
$9.4M
FY2024▲ +5%
Net assets by fiscal year
FY2020$5.9M
FY2021$7.9M
FY2022$7.5M
FY2023$9.0M
FY2024$9.4M
FY2025$9.7M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1983.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $6.0M Management & general 23% · $1.9M Fundraising 3% · $222K

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

18 people listed on the 990; $1.5M paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$319,653Pt VII · Sec A
Chief Operating Officer
$269,140Pt VII · Sec A
General Manager of Facility
$228,618Pt VII · Sec A
Chief Advancement Officer
$129,030Pt VII · Sec A
Managing Director of Provider Svcs.
$121,570Pt VII · Sec A
Director of Tennis and Delivery
$109,979Pt VII · Sec A
Director of Human Resources
$107,797Pt VII · Sec A
High Performance Pro
$107,076Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Matthew Warren$323,132$319,653$299,075$286,998$225,080$224,961
Patrick Dreves$230,491$228,618$279,775$291,384$225,499$179,214
China Kirk$282,619$269,140$244,891$227,980$218,212$191,036
Renee Gordon$238,786$129,030————
Elece Fiocchi$158,944$121,570$102,989———
Tracy Giboney$138,790$104,701$99,582$92,490$83,456$77,424
Cory Hansen$132,034—————
Lindsay Rector$126,082$107,797$104,780———

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 Usta-Pacific Northwest Section 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

Promotes and develops recreational and competitive tennis in the Pacific Northwest through community programs, school partnerships, tournaments, educational resources, and equipment grants.

Provided by the organization

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3 programs · $5.1M · in their own filed words · FY2024
01

Infrastructure Support Services

Invests in communities by revitalizing existing AND/OR expanding tennis brick and mortar indoor infrastructure as well as provides business support services to a section-wide network of indoor tennis facilities.

$2.8Mprogram expense
02

Adult Competition

Provides year-round competitive tournaments and league play for adults and seniors, as well as social events and match play for local neighborhoods, regardless of race, gender, or socio-economic level.

$1.2Mprogram expense
03

Parks and Schools Support Services

Invests in schools, parks and recreation and other community partners by providing tools and resources to help develop and optimize their tennis programs. These services include digital tools and platforms, advocacy, shared services support, educational materials, program curricula, networking opportunities, consulting, equipment, and…

$1.1Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 5 funders →
Grants paid · 228 grants · $665K · 2021–2025
Southridge High SchoolFY2025$1,700
Salem Tennis and Swim ClubFY2025$1,550
The Alaska ClubFY2025$1,500
University of WashingtonFY2025$1,400
The Valley Athletic ClubFY2025$1,250
Ready Set TennisFY2025$1,150
Portland Tennis CenterFY2025$1,150
Pnw Tennis (gorin Tennis)FY2025$1,150
Northwest Wheelchair Tennis AssociationFY2025$1,150
See all 228 grants →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$8.2M
Ln 12
Fees for servicesLn 2g$5.8M
Gifts and grantsLn 1h$1.9M
Investment incomeLn 3$444K
Money outPt IX
$8.1M
Ln 25
Programscol B$6.0M
Managementcol C$1.9M
Fundraisingcol D$222K
Owns and owesPt X
$9.4M
net assets · Ln 32
Cash and savingsLn 1–2$3.1M
Total assetsLn 16$12.1M
LiabilitiesLn 26$2.7M
PeoplePt VI, VII
18
listed · VII A
PaidVII A9
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.9M
Fees for servicesLn 2g$5.8M
Investment incomeLn 3$444K
Other incomeLn 4–11$41K
Total revenueLn 12$8.2M
Assets in detailPt X, end of year
CashLn 1$3.0M
SavingsLn 2$102K
Cash and savings togetherLn 1–2$3.1M
InvestmentsLn 11–13$6.5M
Land, buildings, equipmentLn 10c$571K
Other assetsLn 15$1.5M
Total assetsLn 16$12.1M
LiabilitiesLn 26$2.7M
Net assetsLn 32$9.4M
OperationsPt I, VI
EmployeesI 5202
VolunteersI 675
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 FY24End FY24
Cash and savingsLn 1–2$3.2M$3.1M
InvestmentsLn 11–13$5.7M$6.5M
Land, buildings, equipmentLn 10c$593K$571K
Total assetsLn 16$11.7M$12.1M
LiabilitiesLn 26$2.7M$2.7M
Net assetsLn 32$9.0M$9.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$46K$46K
Grants to domestic individualsLn 2$151K$151K
Pay of current officers, directors and key staffLn 5$1.1M$580K$424K$55K
Pay of disqualified personsLn 6$44K$11K$33K
Other salaries and wagesLn 7$3.5M$3.1M$268K$139K
Pension plan contributionsLn 8$40K$33K$5K$2K
Other employee benefitsLn 9$300K$222K$68K$10K
Payroll taxesLn 10$340K$282K$45K$13K
Legal feesLn 11b$64K$64K
Accounting feesLn 11c$37K$37K
Other fees for servicesLn 11g$307K$116K$191K$250
Advertising and promotionLn 12$235K$235K
Office expensesLn 13$282K$59K$223K$136
OccupancyLn 16$504K$425K$79K
TravelLn 17$330K$98K$230K$2K
Depreciation, depletion and amortizationLn 22$71K$64K$8K
InsuranceLn 23$65K$65K
Other expenses (24a–d)Ln 24$578K$498K$77K$3K
All other expensesLn 24e$168K$87K$81K
Total functional expensesLn 25$8.1M$6.0M$1.9M$222K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $8.9M$9.2M−$255K$9.7M 990 PDF
FY2024 Viewing $8.2M$8.1M$24K$9.4M 990 PDF
FY2023 $7.7M$6.9M$850K$9.0M 990 PDF
FY2022 $7.1M$6.3M$763K$7.5M 990 PDF
FY2021 $6.9M$5.3M$1.5M$7.9M 990 PDF
FY2020 $4.0M$4.7M−$679K$5.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $8,156,674 across 6 lines filed
VIII-1f All other contributions, gifts and grants$1,851,015
VIII-1h Total contributions, gifts and grants$1,851,015
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,821,204$5,821,204
VIII-3 Investment incomeExcluded from tax $443,641$443,641
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $40,814$40,814
VIII-12 Total revenueRelated to mission $5,821,204 · Unrelated business $0 · Excluded from tax $484,455$8,156,674
Part IX · Statement of functional expenses $8,132,593 across 19 lines filed
IX-1 Grants to domestic organizationsPrograms $46,470$46,470
IX-2 Grants to domestic individualsPrograms $150,759$150,759
IX-5 Pay of current officers, directors and key staffPrograms $580,496 · Management $423,509 · Fundraising $54,594$1,058,599
IX-6 Pay of disqualified personsPrograms $11,087 · Management $33,261$44,348
IX-7 Other salaries and wagesPrograms $3,105,312 · Management $267,861 · Fundraising $138,509$3,511,682
IX-8 Pension plan contributionsPrograms $33,165 · Management $5,316 · Fundraising $1,677$40,158
IX-9 Other employee benefitsPrograms $221,751 · Management $68,324 · Fundraising $9,937$300,012
IX-10 Payroll taxesPrograms $282,428 · Management $44,899 · Fundraising $12,570$339,897
IX-11b Legal feesManagement $64,071$64,071
IX-11c Accounting feesManagement $36,750$36,750
IX-11g Other fees for servicesPrograms $116,470 · Management $190,721 · Fundraising $250$307,441
IX-12 Advertising and promotionPrograms $234,503$234,503
IX-13 Office expensesPrograms $59,343 · Management $222,767 · Fundraising $136$282,246
IX-16 OccupancyPrograms $425,071 · Management $78,884$503,955
IX-17 TravelPrograms $98,270 · Management $229,940 · Fundraising $1,623$329,833
IX-22 Depreciation, depletion and amortizationPrograms $63,594 · Management $7,601$71,195
IX-23 InsuranceManagement $65,094$65,094
IX-24 Other expenses (24a–d)Programs $498,151 · Management $76,502 · Fundraising $3,193$577,846
IX-24e All other expensesPrograms $86,835 · Management $80,899$167,734
IX-25 Total functional expensesPrograms $6,013,705 · Management $1,896,399 · Fundraising $222,489$8,132,593
Part X · Balance sheet $12,100,050 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $3,089,095$3,005,733
X-2 Savings and temporary cash investmentsStart of year $101,827$102,082
X-3 Pledges and grants receivableStart of year $75,000$50,000
X-4 Accounts receivableStart of year $296,672$149,863
X-9 Prepaid expenses and deferred chargesStart of year $192,396$182,570
X-10c Land, buildings and equipment, netStart of year $593,041$571,239
X-11 Publicly traded securitiesStart of year $5,678,278$6,491,818
X-15 Other assetsStart of year $1,663,419$1,546,745
X-16 Total assetsStart of year $11,689,728$12,100,050
X-17 Accounts payable and accrued expensesStart of year $460,325$537,876
X-19 Deferred revenueStart of year $430,682$460,149
X-25 Other liabilitiesStart of year $1,823,538$1,694,649
X-26 Total liabilitiesStart of year $2,714,545$2,692,674
X-27 Net assets without donor restrictionsStart of year $8,541,662$9,166,917
X-28 Net assets with donor restrictionsStart of year $433,521$240,459
X-32 Total net assets or fund balancesStart of year $8,975,183$9,407,376
X-33 Total liabilities and net assetsStart of year $11,689,728$12,100,050
Part XI · Reconciliation of net assets $9,407,376 net assets at year end
XI-1 Total revenue$8,156,674
XI-2 Total expenses$8,132,593
XI-3 Revenue less expenses$24,081
XI-4 Net assets at start of year$8,975,183
XI-5 Net unrealized gains (losses) on investments$408,112
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$9,407,376

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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