2025-11-14T11:37:20-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1500 RXR PLAZA WEST TOWER UNIONDALE NY 11556 990 2024-01-01 311618547 WOMEN'S TENNIS BENEFIT ASSOCIATION INC WOME 9785781385 10736 JEFFERSON BLVD 963 CULVER CITY CA 90230 KURT ZUMWALT TREASURER 9785781385 2025-11-11 1 1 CATHERINE PETERCSAK P01357092 5167472000 2025-11-11 2024 2025-03-06 01:10:19Z LISA GRATTAN 10736 JEFFERSON BLVD 963 CULVER CITY CA 90230 10539658 0 X N/A X 1998 NY TO PROMOTE AND PROTECT THE COMMON INTERESTS OF ALL WOMEN TENNIS PROFESSIONALS AND TO UNITE THEM IN A SINCERE REPRESENTATIVE ORGANIZATION. 4 0 0 5 0 0 435050 454750 6982575 5195871 402326 443451 0 0 7819951 6094072 0 26250 4510614 4960060 503833 570685 0 0 0 1331363 953942 6345810 6510937 1474141 -416865 147761090 171401797 136405397 159886943 11355693 11514854 TO PROMOTE AND PROTECT THE COMMON INTERESTS OF ALL WOMEN TENNIS PROFESSIONALS AND TO UNITE THEM IN A SINCERE REPRESENTATIVE ORGANIZATION. 0 0 5308264 26250 5195871 TO ADMINISTER AND MANAGE THE RETIREMENT PLAN INVESTMENTS, HEALTH BENEFITS, AND OTHER ASSETS OWNED BY OR ON BEHALF OF THE MEMBERS. 5308264 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 27 0 0 0 0 0 0 0 0 0 0 0 0 X 4 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 1 0 X BETH CIRELLA 9785781385 30 BRISTOL STREET DENNIS MA 02638 BRANDON BURKE CHAIRMAN 10.00 X X 100000 0 0 JULIA BOSERUP DIRECTOR (SINCE 6/1/24)/CONSULTANT 40.00 X 109507 0 0 KURT ZUMWALT DIR (TREASURER SINCE 1/10/2024) 10.00 X 100000 0 0 VANESSA WEBB TREASURER (UNTIL 1/9/2024) 10.00 X X 3141 0 0 ANJA VREG DIRECTOR 10.00 X 115000 0 0 LISA GRATTAN EXECUTIVE DIRECTOR 40.00 X 143037 0 0 ANITA PELLETIER SECRETARY 10.00 X 0 0 0 570685 0 0 3 0 0 0 THE CIRELLA GROUP 30 BRISTOL STREET DENNIS MA 02638 OUTSOURCED CONTROLLER & PLAN ADMINISTRAT 112500 1 454750 454750 TOURNAMENT & PLAYERS' SERVICE FEE 711210 5150216 5150216 MEMBERS HEALTH & DISABILITY INSUR 711210 45655 45655 5195871 443451 443451 4445586 4445586 0 6094072 5195871 0 443451 X 26250 4960060 570685 86685 78017 30500 598298 26230 113365 3499 17348 6510937 1657436 2196920 105178 304894 21294 8432 145142283 166182915 483346 507809 351553 2200827 147761090 171401797 4615084 5153585 317200 277700 131473113 154455658 136405397 159886943 X 11052346 11187044 303347 327810 11355693 11514854 147761090 171401797 -416865 576026 0 X 0 1 X 1 0 1 1 0 0 RETIREMENT PLAN LIABILITY 154455658 154455658 X 6639598 576026 576026 6063572 30500 30500 6094072 6480437 0 6480437 30500 30500 6510937 PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. AS OF DECEMBER 31, 2024, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION ASSESSES THE RECORDING OF UNCERTAIN TAX POSITIONS BY EVALUATING THE MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS A TAX POSITION MUST MEET BEFORE BEING RECOGNIZED AS A BENEFIT IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, IF ANY, IN ITS STATEMENTS OF ACTIVITIES. THE ORGANIZATION HAS NOT RECOGNIZED ANY LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED BENEFITS AS OF DECEMBER 31, 2024. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX BENEFITS WITHIN THE NEXT 12 MONTHS. 1 WTA FOUNDATION INC 100 SECOND AVENUE SOUTH 300-N ST PETERSBURG FL 33701 813707788 501(C)3 25000 0 TO PROVIDE ASSISTANCE TO MEMBERS OF THE GLOBAL WOMEN'S TENNIS COMMUNITY. 1 0 PART I, LINE 2: THE ORGANIZATION BUDGETS FOR THE DONATION GIVEN TO THE WTA FOUNDATION, INC. EACH YEAR, AND EVALUATES WHAT THE FINAL DONATION WILL BE DEPENDING ON THE PERFORMANCE OF THE ORGANIZATION'S INVESTMENTS. THE FINAL AMOUNT GIVEN MIGHT BE LESS OR MORE THAN THE ORIGINAL AMOUNT BUDGETED FOR THAT YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE CHAIRPERSON AND TREASURER REVIEW AND APPROVE THE FORM 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS ADOPTED, OVERSEEN AND ADMINISTERED BY THE BOARD OF DIRECTORS. IF A POTENTIAL CONFLICT IS DISCLOSED AT A BOARD OR COMMITTEE MEETING, THEN THE BOARD OR COMMITTEE REVIEWS AND DETERMINES WHETHER AN ACTUAL CONFLICT EXISTS. IF A POTENTIAL CONFLICT IS IDENTIFIED OUTSIDE A MEETING, THEN INFORMATION IS PROVIDED TO THE SECRETARY FOR A DETERMINATION REGARDING WHETHER AN ACTUAL CONFLICT EXISTS. THE INDIVIDUAL WITH THE CONFLICT IS NOT ALLOWED TO BE PRESENT DURING THE DISCUSSION/VOTE ON WHETHER A CONFLICT EXISTS OR TO APPROVE THE MATTER IN WHICH THEY HAVE A CONFLICT. THE BOARD OF DIRECTORS REVIEWS AND TAKES APPROPRIATE CORRECTIVE ACTION IF THE POLICY IS VIOLATED. FORM 990, PART VI, SECTION B, LINE 15B THE ORGANIZATION HAS NO EMPLOYEES. THE BOARD OF DIRECTORS DISCUSSES THE COMPENSATION FOR OFFICERS AND DETERMINES COMPENSATION. THE BOARD WILL THEN VOTE AND APPROVE THE COMPENSATION. ALL DECISIONS REGARDING COMPENSATION ARE DOCUMENTED IN WRITING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL FURNISH ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER CONSULTANTS 297,653. PENSION ADMINISTRATION FEES 123,245. PLAYER COUNCIL COMPENSATION 80,000. TRUSTEE FEES 55,000. WTA SERVICE FEES 17,400. HONORARIUMS 25,000. WTA TOUR INC 100 SECOND AVE S SUITE 1100-S ST PETERSBURG FL 33701 133792400 PROMOTE THE GROWTH & RECOGNITION OF WOMEN'S TENNIS WORLDWIDE NY 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1