MIDDLEBURG TENNIS ASSOCIATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MIDDLEBURG TENNIS ASSOCIATION (EIN 54-0717182)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-28
- IRS object ID
- 202441499349300739
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-28T15:59:09-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 541391150 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UPDEGROVE MCDANIEL MCMULLEN CHICCEHITTO | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 LOUDOUN STREET SW SUITE B | AddressLine1Txt |
| City | LEESBURG | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20175 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 540717182 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MIDDLEBURG TENNIS ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MIDD | BusinessNameControlTxt |
| Phone | 5406876388 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 433 | AddressLine1Txt |
| City | MIDDLEBURG | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 201180433 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAUL MACMAHON | PersonNm |
| Person Title | PRESIDENT (2023) | PersonTitleTxt |
| Phone | 5406876388 | PhoneNum |
| Signature | 2024-05-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | PAUL | PersonFirstNm |
| Person Last | MACMAHON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SHERYL F RADER | PreparerPersonNm |
| PTIN | P01447079 | PTIN |
| Phone | 7037711818 | PhoneNum |
| Preparation | 2024-05-28 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PAUL MACMAHON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 433 | AddressLine1Txt |
| City | MIDDLEBURG | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20118 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,112,896 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.MIDDLEBURGTENNISCLUB.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION PROVIDES INDOOR AND OUTDOOR TENNIS COURTS, TENNIS INSTRUCTION, PERSONAL TRAINING, AND AMENITIES FOR ITS MEMBERS. IT HOLDS TOURNAMENTS AND MONTHLY DINNERS FOR APPROXIMATELY 400 FAMILY MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 61 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $985,325 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,023,178 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,461,435 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,964,101 | CYProgramServiceRevenueAmt |
| PY Investment Income | $27 | PYInvestmentIncomeAmt |
| CY Investment Income | $14 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$27,835 | PYOtherRevenueAmt |
| CY Other Revenue | $72,782 | CYOtherRevenueAmt |
| PY Total Revenue | $2,418,952 | PYTotalRevenueAmt |
| CY Total Revenue | $3,060,075 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,432,863 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,572,579 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $16,106 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,424,739 | PYOtherExpensesAmt |
| CY Other Expenses | $1,609,494 | CYOtherExpensesAmt |
| PY Total Expenses | $2,857,602 | PYTotalExpensesAmt |
| CY Total Expenses | $3,182,073 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$438,650 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$121,998 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,675,802 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,323,059 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,291,172 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,124,518 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,384,630 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,198,541 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ORGANIZATION PROVIDES INDOOR AND OUTDOOR TENNIS COURTS, TENNIS INSTRUCTION, PERSONAL TRAINING AND AMENITIES FOR ITS MEMBERS. IT HOLDS TOURNAMENTS AND MONTHLY DINNERS FOR APPROXIMATELY 400 FAMILIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | TENNIS FACILITIES AND RELATED AMENITIES: INDOOR AND OUTDOOR TENNIS COURTS, INSTRUCTION, TOURNAMENTS AND OTHER AMENITIES FOR MEMBERS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TENNIS FACILITIES AND RELATED AMENITIES: INDOOR AND OUTDOOR TENNIS COURTS, INSTRUCTION, TOURNAMENTS AND OTHER AMENITIES FOR MEMBERS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 61 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Initiation Fees And Cap Contri | $438,335 | InitiationFeesAndCapContriAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EMILY HANNUM | PersonNm |
| Phone | 5406876388 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 433 | AddressLine1Txt |
| City | MIDDLEBURG | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20118 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| PAUL MACMAHON | |||||||
| PRESIDENT (2 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| EMILY HANNUM | |||||||
| VP & TREASUE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PETER ANTHONY | |||||||
| SEC. & FOOD | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANDREW RICHARDS | |||||||
| MEMBERSHIP A | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REX VOGAN | |||||||
| FACILITIES C | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOAN ELIOT | |||||||
| HOUSE AND DE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KELSEY LEACHMAN | |||||||
| RACQUETS CHA | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SID ABRAMS | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TOM DUNLAY | |||||||
| FACILITIES B | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LINDELL SMITH | |||||||
| CHEF | 40.00 | $152,213 | $0 | $4,575 | Yes (X) | ||
| OSCAR IMHO | |||||||
| TENNIS DIREC | 40.00 | $142,724 | $0 | $4,152 | Yes (X) | ||
| JEN GLACKIN | |||||||
| GENERAL MANA | 40.00 | $119,602 | $0 | $10,857 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $414,539 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $19,584 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAYCHEX | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 970 LAKE CARILLON DR | AddressLine1Txt |
| Address Line2 | SUITE 400 | AddressLine2Txt |
| City | ST PETERSBURG | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33716 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | PAYROLL PEO | ServicesDesc |
| Compensation | $1,391,881 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $1,023,178 | MembershipDuesAmt |
| Total Contributions | $1,023,178 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| FOOD AND BEVERAGE SALES | $982,432 | $982,432 |
| INITIATION FEE | $438,335 | $438,335 |
| TENNIS COURT FEES | $286,061 | $286,061 |
| TENNIS LESSONS | $228,123 | $228,123 |
| TOURNAMENT FEES | $13,765 | $13,765 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,385 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,385 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,964,101 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14 | TotalRevenueColumnAmt |
| Exclusion | $14 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $44,078 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $52,821 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$8,743 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$8,743 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|
| INSURANCE PROCEEDS | $75,698 | $75,698 |
| MISCELLANEOUS INCOME | $5,827 | $5,827 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $81,525 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,060,075 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,955,358 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $81,539 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,265,385 | TotalAmt |
| Program Services | $1,084,677 | ProgramServicesAmt |
| Management And General | $168,283 | ManagementAndGeneralAmt |
| Fundraising | $12,425 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,171 | TotalAmt |
| Program Services | $167,299 | ProgramServicesAmt |
| Management And General | $25,956 | ManagementAndGeneralAmt |
| Fundraising | $1,916 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,023 | TotalAmt |
| Program Services | $96,025 | ProgramServicesAmt |
| Management And General | $14,898 | ManagementAndGeneralAmt |
| Fundraising | $1,100 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,604 | TotalAmt |
| Management And General | $1,604 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,050 | TotalAmt |
| Management And General | $21,050 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,541 | TotalAmt |
| Management And General | $5,541 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180 | TotalAmt |
| Fundraising | $180 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,349 | TotalAmt |
| Management And General | $40,349 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,638 | TotalAmt |
| Program Services | $126,787 | ProgramServicesAmt |
| Management And General | $122,851 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,267 | TotalAmt |
| Program Services | $58,542 | ProgramServicesAmt |
| Management And General | $56,725 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $280,455 | TotalAmt |
| Program Services | $142,438 | ProgramServicesAmt |
| Management And General | $138,017 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD AND BEVERAGE COST | $404,727 | $404,727 | ||
| EQUIPMENT MAINTENANCE | $239,528 | $239,528 | ||
| DUES AND SUBSCRIPTIONS | $89,160 | $89,160 | ||
| PROPERTY TAXES | $49,395 | $42,341 | $6,569 | $485 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,600 | TotalAmt |
| Program Services | $9,889 | ProgramServicesAmt |
| Management And General | $102,711 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,182,073 | TotalAmt |
| Program Services | $2,372,253 | ProgramServicesAmt |
| Management And General | $793,714 | ManagementAndGeneralAmt |
| Fundraising | $16,106 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $148,608 | BOYAmt |
| EOY | $144,622 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,002 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $312,951 | BOYAmt |
| EOY | $270,944 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,713 | BOYAmt |
| EOY | $23,719 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,170 | BOYAmt |
| EOY | $5,875 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,794,910 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,917,011 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,158,358 | BOYAmt |
| EOY | $3,877,899 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,675,802 | BOYAmt |
| EOY | $4,323,059 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,906 | BOYAmt |
| EOY | $14,486 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,210,266 | BOYAmt |
| EOY | $3,110,032 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,000 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,291,172 | BOYAmt |
| EOY | $3,124,518 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,384,630 | BOYAmt |
| EOY | $1,198,541 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,384,630 | BOYAmt |
| EOY | $1,198,541 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,675,802 | BOYAmt |
| EOY | $4,323,059 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$121,998 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$64,091 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | false | AuditCommitteeInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,012 | OtherCostOrOtherBasisAmt |
| Book Value | $16,012 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,537,974 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,237,779 | DepreciationAmt |
| Book Value | $3,300,195 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $529,675 | OtherCostOrOtherBasisAmt |
| Depreciation | $399,097 | DepreciationAmt |
| Book Value | $130,578 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,711,249 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,280,135 | DepreciationAmt |
| Book Value | $431,114 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,877,899 | TotalBookValueLandBuildingsAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LINDELL SMITH | PersonNm |
| Title | CHEF | TitleTxt |
| Base Compensation Filing Org | $152,213 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $4,575 | DeferredCompensationFlngOrgAmt |
| Total Compensation Filing Org | $156,788 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | TENNIS FACILITIES AND RELATED AMENITIES: INDOOR AND OUTDOOR TENNIS COURTS, INSTRUCTION, TOURNAMENTS AND OTHER AMENITIES FOR MEMBERS. |
| FORM 990, PART V | QUESTION 2A THE MIDDLEBURG TENNIS ASSOCIATION (MTA) HAS EMPLOYEES, BUT DOES NOT FILE FORMS W-2 FOR THOSE EMPLOYEES. UNDER THE TERMS OF A CO-EMPLOYER SERVICE AGREEMENT WITH PAYCHEX(A PROFESSIONAL EMPLOYER ORGANIZATION, FEIN 45-5462719), MTA AND PAYCHEX ARE CO-EMPLOYERS OF THE EMPLOYEES. PAYCHEX PREPARES AND ISSUES THE REQUIRED PAYROLL COMPLIANCE REPORTS, INCLUDING THE FORMS W-2 AND W-3. PAYCHEX HAS BEEN REPORTED AS AN INDEPENDENT CONTRACTOR IN SECTION B OF PART VII OF THIS FORM 990. SEE ADDITIONAL INFORMATION ON SCHEDULE O RELATED TO FORM 990, PART VII. |
| FORM 990, PAGE 6, PART VI, LINE 8B | ORGANIZATION HAS NO COMMITTEE ACTING ON BEHALF OF GOVERNING BODY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE TREASURER AND/OR PRESIDENT REVIEW THE TAX RETURN PRIOR TO SIGNING. |
| FORM 990, PAGE 6, PART VI, LINE 15A | GENERAL MANAGER'S CONTRACT IS REVIEWED ON AN ANNUAL BASIS. EMPLOYEE MEETS WITH PRESIDENT AND VICE PRESIDENT FOR A PERFORMANCE REVIEW. ANY INCREASE IS APPROVED BY THE ENTIRE BOARD. SUBSTANTIATION IS IN BOARD MINUTES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ALL ORGANIZATIONAL AND FINANCIAL DOCUMENTS ARE AVAILABLE TO MEMBERS UPON REQUEST. |
| FORM 990, PART VII | MTA STAFFING AND COMPENSATION: MTA HAS A CO-EMPLOYER SERVICE AGREEMENT DATED 12/02/2014 WITH PAYCHEX (A PROFESSIONAL EMPLOYER ORGANIZATION) IN WHICH MTA AND PAYCHEX ARE CO-EMPLOYERS OF ALL EMPOYEES PROVIDING SERVICES TO MTA. UNDER THE TERMS OF THE AGREEMENT, MTA HAS RIGHTS OF CONTROL AND SUPERVISION OVER THE EMPLOYEES AND RIGHTS TO DETERMINE THE MANNER AND MEANS BY WHICH THOSE EMPLOYEES PERFORM THEIR DUTIES FOR MTA. PAYCHEX PROVIDES EMPLOYMENT SERVICES RELATED TO PAYROLL ADMINISTRATION AND PROCESSING, TAX COMPLIANCE AND REPORTING, AND REQUIRED WORKERS COMPENSATION INSURANCE COVEREAGE. PAYCHEX (FEIN 45-5462719) IS REPORTED AS AN INDEPENDENT CONTRACTOR IN SECTION B OF PART VII. COMPENSATION PAID TO PAYCHEX INCLUDES AMOUNTS FOR EMPLOYEE WAGES AND SALARIES, PAYROLL TAXES AND BENEFITS, AS WELL AS WORKERS COMPENSATION INSURANCE AND PAYROLL ADMINISTRATIVE FEES. |