2025-06-27T15:24:37-05:00 2024-12-31 390758449 WIPFLI LLP 2725 ROCKY MOUNTAIN AVE STE 400 LOVELAND CO 80538 990 2024-01-01 840726651 INTERMOUNTAIN TENNIS ASSOCIATION INTE 3036954117 9145 KENYON AVENUE 303 DENVER CO 80237 ROB SCOTT EXECUTIVE DIRECTOR 3036954117 2025-06-26 1 1 HOLLY SCHMIDT P01867045 3037590089 2025-06-26 2024 2025-03-06 01:10:19Z ROB SCOTT 9145 KENYON AVENUE 303 DENVER CO 80237 3791538 0 X USTA.COM/INTERMOUNTAIN X 1977 CO TO PROMOTE AND DEVELOP AMATEUR TENNIS IN A 6 STATE AREA. 11 11 9 22 0 0 3560599 3543525 122862 129949 13295 70715 42705 47093 3739461 3791282 1876448 1770432 0 0 1006054 1140642 0 0 0 856608 862960 3739110 3774034 351 17248 1155634 1220601 99324 147043 1056310 1073558 X TO PROMOTE AND DEVELOP AMATEUR TENNIS IN A 6 STATE AREA. 0 0 2811972 1770432 177042 INTERMOUNTAIN TENNIS ASSOCIATION PROMOTES AND DEVELOPS AMATEUR TENNIS, MAINTAINS RULES OF PLAY AND CONDUCTS AMATEUR LEAGUES, TOURNAMENTS AND SKILLS ENHANCEMENT CLINICS/CAMPS/PROGRAMS IN A 6-STATE REGION OF THE UNITED STATES TENNIS ASSOCIATION. ITA PROMOTES AND DEVELOPS AMATEUR TENNIS, MAINTAINS RULES OF PLAY AND CONDUCTS AMATEUR LEAGUES, TOURNAMENTS AND SKILLS ENHANCEMENT CLINICS/CAMPS/PROGRAMS IN A 6-STATE REGION OF THE UNITED STATES TENNIS ASSOCIATION. 2811972 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 9 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X THE ORGANIZATION 3036954117 9145 KENYON AVE SUITE 301 DENVER CO 80237 TRENTON ALENIK PRESIDENT 3.00 X X 0 0 0 ANGELA FINAN VICE PRESIDENT 3.00 X X 0 0 0 DIANE MCGEE WYOMING REP 3.00 X 0 0 0 BRAD FERREIRA UTAH REP 3.00 X 0 0 0 GONZO GARCIA AT LARGE COLORADO 3.00 X 0 0 0 HASSAN HUMAYAN NEVADA REP, TREASURER 3.00 X X 0 0 0 BETH BRENNAN SECTION DELEGATE 3.00 X 0 0 0 JACOB JOHNSON SECRETARY 3.00 X X 0 0 0 CAROLYN PETERS COLORADO REP 3.00 X 0 0 0 SCOTT POTTER MONTANA REP 3.00 X 0 0 0 KIRK PORRITT IDAHO REP 3.00 X 0 0 0 ROB SCOTT EXECUTIVE DIRECTOR 50.00 X 214431 0 0 214431 0 0 1 0 1 0 0 543638 2999887 3543525 PROGRAM USER FEES 900099 129949 129949 129949 70971 70971 256 -256 -256 -256 DIST. SHARED SERVICES 900099 34156 34156 SPONSORSHIPS 900099 12937 12937 47093 3791282 177042 0 70715 1770432 1770432 214431 53608 160823 624869 271164 353705 76901 38451 38450 161061 63873 97188 63380 63380 20500 20500 20257 8712 11545 30842 13262 17580 334625 143889 190736 8517 8517 ADULT LEAGUES 153567 153567 TSR SUPPORT 111270 111270 PLAYER DEVELOPMENT 72827 72827 TRAINING AND EDUCATION 53914 23183 30731 56641 24354 32287 3774034 2811972 962062 0 14058 11155 1104061 1136993 5176 5604 4200 1700 107740 90900 21474 16840 6665 48309 1155634 1220601 60145 70314 32344 27610 6835 49119 99324 147043 X 1056310 1073558 1056310 1073558 1155634 1220601 17248 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 PART I-A, LINE 1: ORGANIZATION DOES NOT ENGAGE IN ANY DIRECT OR INDIRECT POLITICAL CAMPAIGN ACTIVITIES. 102828 87261 15567 4912 3639 1273 16840 OPERATING LEASE LIABILITY 49119 49119 X 3791282 0 3791282 0 3791282 3774034 0 3774034 0 3774034 PART X, LINE 2: ITA IS EXEMPTED FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(4). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO ITA'S TAX EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. ITA'S ADVERTISING REVENUE DURING 2024 AND 2023 WAS OFFSET BY EXPENSES SUFFICIENT ENOUGH TO RESULT IN NO LIABILITY FOR UNRELATED BUSINESS INCOME TAX. GAAP REQUIRES AN ENTITY TO DISCLOSE ANY MATERIAL UNCERTAIN TAX POSITIONS THAT MANAGEMENT BELIEVES DOES NOT MEET A "MORE-LIKELY-THAN-NOT" STANDARD OF BEING SUSTAINED UNDER AN INCOME TAX AUDIT AND TO RECORD A LIABILITY FOR ANY SUCH TAXES INCLUDING PENALTY AND INTEREST. MANAGEMENT OF ITA HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS THAT REQUIRE THE RECORDING OF A LIABILITY MENTIONED ABOVE OR FURTHER DISCLOSURE. 1 COLORADO TENNIS ASSOCIATION 3300 E BAYAUD AVE 201 DENVER CO 80209 840711001 834831 0 OPERATIONAL PURPORSES IDAHO TENNIS ASSOCIATION 1076 NORTH COLE RD BOISE ID 83704 820410266 245566 0 OPERATIONAL PURPORSES MONTANA TENNIS ASSOCIATION 415 N HIGGINS AVE 4 MISSOULA MT 59802 810392068 115459 0 OPERATIONAL PURPORSES NEVADA TENNIS ASSOCIATION 8550 W DESSERT INN RD SUITE 102-174 LAS VEGAS NV 89117 237027028 229157 0 OPERATIONAL PURPORSES UTAH TENNIS ASSOCIATIOPN 2469 E FORT UNION BLVD 104 SALT LAKE CITY UT 84121 870335459 258716 0 OPERATIONAL PURPORSES WYOMING TENNIS ASSOCIATION 1417 E CUSTER ST LARAMIE WY 82070 830255426 86703 0 OPERATIONAL PURPORSES 1 5 PART I, LINE 2: INTERMOUNTAIN MONITORS THE GRANTS RECEIVED BY THE SIX DISTRICTS THROUGH ANNUAL EVALUATIONS BASED ON THE MANNER, EXTENT, EFFECTIVENESS WITH WHICH IT FURTHERS THE MISSION OF THE ITA, AND THE ITA APPLIES 9 PERFORMANCE/COMPLIANCE CRITERIA WHICH ARE LISTED IN THE GOVERNING DOCUMENTS. X X 0 0 0 0 0 0 0 0 0 ROB SCOTT EXECUTIVE DIRECTOR 214431 0 0 0 0 0 0 0 0 0 214431 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B AFTER THE CPA FIRM PREPARES THE FORM 990, THE EXECUTIVE DIRECTOR IN CONJUNCTION WITH THE EXECUTIVE COMMITTEE EXECUTES THE FORM AND PRESENTS IT TO THE FULL BOARD FOR REVIEW, INSPECTION AND COMMENTS. THE CPA FIRM FILES THE FORM WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE BY REQUIRING ALL STAFF, VOLUNTEERS, AND BOARD OF DIRECTORS TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM WHICH IS THEN SUBMITTED TO THE CHAIR OF THE EXECUTIVE COMMITTEE/EXECUTIVE DIRECTOR. THEN THE FORM IS REVIEWED, THE INDIVIDUAL IS DETERMINED TO HAVE/NOT HAVE A CONFLICT OF INTEREST, AND THE FORM IS SIGNED BY THE CHAIR OF THE EXECUTIVE COMMITTEE/EXECUTIVE DIRECTOR. THIS PROCESS IS PERFORMED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE (BOARD OFFICERS) ANNUALLY REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE. THEY REVIEW OTHER LIKE ORGANIZATIONS' SALARY STRUCTURES USING PROFESSIONALLY OBTAINED SURVEYS. THEY ALSO REVIEW THE US GOVERNMENT COLA FIGURES. THEN THE EXECUTIVE DIRECTOR'S SALARY IS ADJUSTED. FORM 990, PART VI, SECTION C, LINE 19 INTERMOUNTAIN ANNUALLY SENDS ITS COMPLETE AUDITED FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS TO THE ENTIRE BOARD OF DIRECTORS. OUR BYLAWS REQUIRE THAT A REPRESENTATIVE FROM EACH DISTRICT SIT ON OUR BOARD OF DIRECTORS AS A VOTING MEMBER. THOSE BOARD MEMBERS REPRESENT EACH DISTRICT OFFICE AND ARE CHARGED WITH COMMUNICATING ALL POLICIES AND GOVERNING DOCUMENTS TO THEIR RESPECTIVE DISTRICTS. COPIES OF THE AUDITED FINANCIAL STATEMENTS AND ALL GOVERNING DOCUMENTS ARE AVAILABLE TO ANY INTERMOUNTAIN OR DISTRICT REPRESENTATIVE THAT REQUESTS A COPY. FORM 990, PART XII, LINE 2C: THERE WERE NO CHANGES TO THE FINANCIAL STATEMENT OVERSIGHT PROCESS DURING THE YEAR.