2024-06-27T18:33:25-04:00 2023-12-31 742516372 REYNOLDS & FRANKE PC 6850 AUSTIN CENTER BLVD STE 100 AUSTIN TX 787313184 990 2023-01-01 742182392 USTA TEXAS SECTION USTA 5124431334 PO BOX 302497 AUSTIN TX 787030042 FERNANDO VIANCOS EXECUTIVE DIRECTOR 5124431334 2024-06-27 true FERNANDO VIANCOS XXX-XX-XXXX true RONALD H REYNOLDS CPA P00964479 5122063141 2024-06-27 2023 2023-04-26 12:10:37Z EXTENDED TO NOVEMBER 15 2024 FERNANDO VIANCOS PO BOX 302497 AUSTIN TX 787030042 10198031 false X WWW.TEXAS.USTA.COM X 1981 TX DEVELOP & PROMOTE THE GROWTH OF TENNIS IN TEXAS. 27 27 28 194 4625 3446927 3519891 3500957 3769018 27984 1661832 316 1975 6976184 8952716 458874 550331 0 2349798 2664980 0 0 3536965 3962172 6345637 7177483 630547 1775233 8315528 9013622 242979 263868 8072549 8749754 DEVELOP & PROMOTE THE GROWTH OF TENNIS IN TEXAS. false false 3542753 143725 3060411 THE ORGANIZATION FOCUSES ON PLAYER DEVELOPMENT WITHIN TEXAS SO JUNIORS, ADULTS, AND SENIORS ALIKE HAVE THE OPPORTUNITY TO PLAY IN A COMPETITIVE ENVIRONMENT AND REACH THEIR MAXIMUM POTENTIAL. THE ORGANIZATION TRAINS TENNIS OFFICIALS, PROVIDES PLAYER RANKINGS, AND HELPS COACHES PERFORM THEIR BEST. 1722018 395560 703982 COMMUNITY DEVELOPMENT STRIVES TO GROW TENNIS AT EVERY LEVEL WITH A GOAL OF MAKING THE GAME ACCESSIBLE TO EVERYONE. THE ORGANIZATION PROMOTES A BROAD RANGE OF PROGRAMS DESIGNED TO HELP PEOPLE LEARN AND PLAY THE GAME OF TENNIS, AND TAKE ADVANTAGE OF ITS MANY SOCIAL AND HEALTH BENEFITS. 622268 11046 THE ORGANIZATION PUBLISHES A MAGAZINE THREE TIMES A YEAR WHICH IS PROVIDED AS A MEMBER BENEFIT. THE MAGAZINE INCLUDES ARTICLES ABOUT THE GAME OF TENNIS, UPCOMING EVENTS, AND PROVIDES AN OPPORTUNITY FOR MEMBERS TO READ ABOUT THE TENNIS ACCOMPLISHMENTS OF OTHERS. IN ADDITION, THE ORGANIZATION UTILIZES SOCIAL MEDIA TO FOSTER GROWTH AND SUPPORT AMONGST ITS MEMBERS. 5887039 false true false true false false false false false true false false false true true false true false false false false false false false false false true true true false false false false false false false false false false false false false true true true false true 138 0 true 28 true true true false false false true true false false false X 27 27 false false false false true true true true true false false true true true true true true true false false X JEAN WARREN 5124431334 PO BOX 302497 AUSTIN TX 787030042 FERNANDO VIANCOS EXEC. DIR. ( 40.00 X 123811 0 18873 JEAN WARREN DIRECTOR OF 40.00 X 82279 0 13117 KANDICE THOMPSON SEN DIR OF O 40.00 X 138573 0 16037 JULIE GODREAU DIR OF JUNIO 40.00 X 122253 0 25623 MIKE CARTER COMM SERVICE 40.00 X 111821 0 24953 KEVIN COLLINS PRESIDENT 5.00 X X 0 0 0 LARA LEHMANN EXECUTIVE VI 5.00 X X 0 0 0 BECKI WORTHAM VP ADMINISTR 5.00 X X 0 0 0 TERRY SWEET VP COMMUNITY 5.00 X X 0 0 0 NEIL ADAMS VP COMPETITI 5.00 X X 0 0 0 MATT JACOB SECRETARY 5.00 X X 0 0 0 DENNIS MCWILLIAMS TREASURER 5.00 X X 0 0 0 FRANK KELLY USTA DELEGAT 5.00 X X 0 0 0 TOM HUNT NOMINATING C 5.00 X X 0 0 0 KATHLEEN WU GENERAL COUN 5.00 X 0 0 0 EMILY SCHAEFER NATIONAL MEM 5.00 X X 0 0 0 DAN BARTA DIRECTOR 5.00 X 0 0 0 JIM CHAFFIN DIRECTOR 5.00 X 0 0 0 BERT COLE DIRECTOR 5.00 X 0 0 0 MURRAY COULTER DIRECTOR 5.00 X 0 0 0 ANIRBAN DUTTA DIRECTOR 5.00 X 0 0 0 BEN ESHLEMAN DIRECTOR 5.00 X 0 0 0 RON FISHER DIRECTOR 5.00 X 0 0 0 SUE JOHNSON MAUER DIRECTOR 5.00 X 0 0 0 TRENNIS JONES DIRECTOR (1/ 5.00 X 0 0 0 JESSICA MCMILLEN DIRECTOR 5.00 X 0 0 0 MARCIA RODRIGUEZ DIRECTOR 5.00 X 0 0 0 LARS ROSENE DIRECTOR 5.00 X 0 0 0 ROBERT RUBEL DIRECTOR 5.00 X 0 0 0 DEBRA LAPORTE DIRECTOR 5.00 X 0 0 0 BARBARA SMITH DIRECTOR 5.00 X 0 0 0 TROY TOOLE DIRECTOR 5.00 X 0 0 0 NANCY WEBSTER DIRECTOR 5.00 X 0 0 0 CAROL WELDER DIRECTOR 5.00 X 0 0 0 578737 98603 4 false true false 3519891 3519891 TOURNAMENT/LEAGUES 900099 2783815 2783815 MEMBERSHIP DUES 900099 703982 703982 US BOX OPEN 900099 147427 147427 SANCTION FEES 900099 129169 129169 ADVERTISING 541800 4625 4625 3769018 175592 175592 2718948 7000 1239708 1479240 7000 1486240 1486240 6182 5607 575 575 OTHER INCOME 900099 1400 1400 1400 8952716 3764393 4625 1663807 379146 379146 171185 171185 238080 176742 61338 1949438 1446534 502904 77723 51974 25749 238653 184229 54424 161086 118399 42687 1103 1103 18525 18525 34748 34748 101348 65035 36313 56872 34781 22091 27454 17016 10438 39513 11572 27941 473214 1008 472206 15933 11950 3983 8699 8699 COMPETITVE TENNIS 3021418 3021418 COMMUNITY DEVELOPMENT 104359 104359 PUBLICATIONS 50747 50747 PROFESSIONAL DEVELOPMENT 7068 6196 872 1171 1171 7177483 5887039 1290444 0 2916653 81882 2513260 76424 163803 167308 91121 60000 241279 147540 10175 93739 2620516 8534269 8315528 9013622 134604 142530 107326 121245 1049 93 242979 263868 X 8072549 8650754 99000 8072549 8749754 8315528 9013622 X 1775233 -1098028 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false 201774 143590 58184 39505 3950 35555 93739 ACCRUED LIABILITIES 93 93 X 7860295 5607 5607 7854688 1098028 1098028 8952716 7183090 5607 5607 7177483 7177483 SCHEDULE D, PAGE 3, PART X THE MOST SIGNIFICANT TAX POSITIONS OF USTA TEXAS ARE ITS ASSERTIONS THAT IT IS EXEMPT FROM INCOME TAXES AND ITS DETERMINATIONS OF WHETHER ANY AMOUNTS ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). USTA TEXAS HAS ADVERTISING INCOME AND THE INTERNAL REVENUE SERVICE (IRS) CONSIDERS THIS BUSINESS INCOME UNRELATED TO USTA TEXAS TAX EXEMPT STATUS. A PORTION OF THE PROFIT FROM THIS ACTIVITY IS SUBJECT TO FEDERAL INCOME TAXES; HOWEVER, USTA TEXAS HAD DEDUCTIONS IN EXCESS OF INCOME FOR THIS ACTIVITY DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THUS, NO PROVISION HAS BEEN INCLUDED IN THESE COMBINED FINANCIAL STATEMENTS FOR ANY FEDERAL INCOME TAX LIABILITY THAT MAY RESULT FROM THIS REVENUE. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT AND IT HAS DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ALL TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 5,607 SCHEDULE D, PAGE 4, PART XI, LINE 4B UNREALIZED GAINS REPORTED IN PRIOR YEARS 1,098,028 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 5,607 true ALEX O'BRIEN TENNIS FOUNDATION 800 S MONROE AMARILLO TX 79101 464699395 501C3 8850 GRANT ARLINGTON TENNIS EDUCATION FOUNDATI 5904 S COOPER STE 104 PMB 85 ARLINGTON TX 76017 752312864 501C3 6900 GRANT CAPITAL AREA TENNIS ASSOCIATION 5511 PARKCREST DR STE 104 AUSTIN TX 78731 742038138 501C3 40400 GRANT CENTRAL TEXAS TENNIS ASSOC 204 W SOUTH ST LEANDER TX 78641 742868008 501C3 5850 GRANT CITY OF AMARILLO 601 S BUCHANAN ST AMARILLO TX 79101 GOV 6000 GRANT DALLAS TENNIS ASSOCIATION 13747 MONTFORT DRIVE 110 DALLAS TX 75240 756020581 501C3 37825 GRANT DALLAS WHEELCHAIR TENNIS CLUB 214 CAMDEN DRIVE HIGHLAND VILLAGE TX 75077 751964226 501C3 5500 GRANT HOUSTON TENNIS ASSOCIATION 3535 BRIARPARK DR STE 215 HOUSTON TX 77042 746061090 501C3 36725 GRANT LAKE TRAVIS TENNIS ASSOCIATION PO BOX 340625 AUSTIN TX 787340011 831472325 501C3 7005 GRANT LAREDO TENNIS ASSOCIATION PO BOX 456109 LAREDO TX 78045 311586947 501C3 7900 GRANT NORTHEAST TEXAS COALITION TENNIS AS PO BOX 3212 FLINT TX 75762 263735204 501C3 8900 GRANT SAN ANTONIO TENNIS ASSOCIATION 1503 SAN PEDRO SAN ANTONIO TX 78212 746062875 501C3 23092 GRANT SOUTHEAST TEXAS TENNIS ASSOCIATION PO BOX 12525 BEAUMONT TX 77726 204532250 501C3 8400 GRANT SPRING BRANCH TENNIS ASSOCIATION PO BOX 445 SPRING BRANCH TX 78070 261421941 501C3 9000 GRANT TENNIS SUCCESS INC PO BOX 71647 CORPUS CHRISRTI TX 78414 061725402 501C3 21750 GRANT TEXAS TENNIS MUESEUM & HALL OF FAME 1108 S UNIVERSITY PARKS DRIVE WACO TX 76707 742358330 501C3 12000 GRANT WACO TENNIS ASSOCIATION PO BOX 21411 WACO TX 76701 741783545 501C3 7250 GRANT T BAR M RACQUET CLUB 6060 DILBECK LN DALLAS TX 75240 7500 GRANT USTA TX TENNIS FOUNDATION PO BOX 302497 AUSTIN TX 78703 742182394 501C3 10000 GRANT 18 1 TENNIS LEAGUES (A) 73 27495 DIVERSITY/MULTICULTURAL(B 73 40850 ADAPTIVE (C) 2 900 FMV PROGRAM EQUIP COMMISSIONER INCENTIVE (D 4 2250 FMV PROGRAM EQUIP ADULT COMP GRANT (E) 29 19500 SCHOOL PROGRAM (F) 24 8340 ADVOCACY GRANTS (G) 2 300 PLAYER GRANTS (H) 144 44000 CAMPS GRANTS (I) 3 7500 UNIFICATION GRANTS (J) 18 19550 WHEELCHAIR (K) 2 200 MARKETING GRANT (L) 1 300 SCHEDULE I, PAGE 1, PART I, LINE 2 (A) FOR THIS TYPE OF GRANT AWARDED IN THIS AREA; 46 QUALIFYING TEAMS RECEIVE TRAVEL GRANTS TO BE USED TOWARD THEIR EXPENSE INCURRED IN REPRESENTING TEXAS IN NATIONAL LEAGUE PLAYOFFS. (B) FOR EACH GRANT THERE IS AN APPLICATION PROCESS, AN INDEPENDENT COMMITTEE TO REVIEW THE APPLICATIONS AND SELECT RECIPIENTS. GRANT RECIPIENTS MUST PROVIDE ADDITIONAL PAPERWORK ON THE USE OF FUNDS TO THE USTA TEXAS SECTION. (C) FOR EACH IN THE FORM OF EQUIPMENT OR CASH AWARDED TO RECIPIENTS AND EVENT HOSTS PARTICIPATING IN AN ADAPTIVE PROGRAM EVENT SUCH AS SPECIAL OLYMPICS. WHEN REQUIRED, THE GRANT RECIPIENTS MUST PROVIDE ADDITIONAL PAPERWORK ON THE USE AND DISPOSITION OF THE EQUIPMENT PROVIDED TO THE USTA TEXAS SECTION. (D) EACH GRANT IS AWARDED FOR TO MEETING OR EXCEEDING JR. TEAM PROGRAM GOALS. (E) THIS GRANT IS A SECTION SUPPORT GRANT FOR USTA CATEGORY 1 ADULT CHAMPIONSHIP EVENT HELD IN THE USTA TEAXS SECTION (F) FOR EACH GRANT THERE IS AN APPLICATION AND REVIEW PROCESS BY AND INDEPENDENT COMMITTEE TO SELECT INDIVIDUAL SCHOOL PILOT PROGRAMS. (G) FOR THIS GRANT THERE IS AN APPLICATION AND REVIEW PROCESS WITH SPECIFIC CRITERIA REQUIRED TO IMPROVE AND LONG-TERM TENNIS PLAY. (H) GRANT AWARDED TO PLAYERS THAT ARE SELECTED BY NATIONAL TO PARTICIPATE IN THE TOURNAMENTS AND FALL WITHIN OUR ALLOCATED NUMBER QUOTA SPORTS. THE PLAYERS MUST ALSO ACTUALLY PLAY THE EVENTS TO BE AWARDED. (I) PROVIDERS EXPRESS THEIR INTEREST IN RUNNING OR HOSTING A CAMP BY SENDING AN EMAIL. THEIR REQUEST WILL BE EVALUATED TO ENSURE THE PROPOSED DATE DOES NOT CONFLICT WITH OTHER EVENTS, THEY HAVE NECESSARY STAFF, AND THE CONFIRMED FACILITIES TO HOST THE CAMP. IF THESE REQUIREMENTS ARE MET, THE EVENT IS APPROVED AND THEY ARE AWARDED THE GRANT. (J) GRANTS INCLUDE PROGRAMS AND OPERATIONS FOR VARIOUS TENNIS ACTIVITES. THIS RANGE IS WIDE AS IT INCLUDES COACHES TRAINING WORKSHOPS, SCHOOL TENNIS, RECREATIONAL ADULT TENNIS, PARKS AND PUBLIC COURT TENNIS OFFERINGS, AND NEW START UP COMMUNITY TENNIS ASSOCIATIONS. (K) PROVIDED TO ELIGIBLE WHEELCHAIR ADAPTIVE PLAYERS TRAVELING TO EVENTS/TOURNAMENTS TO HELP OFFSET A PORTION OF THE TRAVEL EXPENSES THAT DO NOT HAVE FINANCIAL INCENTIVES OTHERWISE COVERING THE COST. (L) OFFERED TO ENTITIES AND INDIVIDUALS THAT INCREASE AWARENESS WITH OPPORTUNITIES TO GROW THE GAME OF TENNIS, OFTENTIMES FOR A SPECIFIC EVENT WITHIN THEIR COMMUNITY WELCOMING VARIOUS AGES AND LEVELS, ALSO INCLUDING NEW PLAYERS TO TENNIS. X X false false false false false false false false false KANDICE THOMPSON SEN DIR OF OPERATION 122423 16150 5543 10494 154610 FORM 990, PAGE 6, PART VI, LINE 6 53,108 INDIVIDUAL MEMBERS AND 584 ORGANIZATIONAL MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ELECT THE BOARD OF DIRECTORS AT ANNUAL MEETINGS. FORM 990, PAGE 6, PART VI, LINE 7B AMENDMENTS TO THE CONSTITUTION MAY BE MADE BY A VOTE OF AT LEAST 2/3 OF ALL VOTES CAST BY A QUORUM OF MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT, TREASURER, BUDGET & FINANCE COMMITTEE CHAIR, DIRECTOR OF FINANCE, SENIOR DIRECTOR OF OPERATIONS, AND EXECUTIVE DIRECTOR REVIEWED THE TAX RETURN WITH THE PREPARING CPA. A COPY IS THEN DISTRIBUTED TO THE BOARD PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS ARE TRAINED ON CONFLICTS OF INTEREST AND ARE REQUIRED TO DISCLOSE ALL CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 15A MANAGEMENT COMMITTEE IS AN INDEPENDENT BODY THAT REVIEWS AND SETS THE EXECUTIVE DIRECTOR'S COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE ORGANIZATION'S FINANCIAL STATEMENTS, FORMS 990 AND 990-T ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 UNREALIZED GAINS REPORTED IN PRIOR YEARS -1,098,028 USTA TEXAS TENNIS FOUNDATION PO BOX 302497 AUSTIN TX 787030042 742182394 CHAIRITY TX 501C3 7 USTA TEXAS true false true true false false false false false false false false false false false false true false false false USTA TEXAS TENNIS FOUNDATION B 10000 ACTUAL CASH USTA TEXAS TENNIS FOUNDATION C 43126 ACTUAL CASH