Nonprofit · EIN 54-0717182
MIDDLEBURG TENNIS ASSOCIATION
Tax-exempt · MIDDLEBURG, VA 20118
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,810,470 | $3,370,832 | $439,638 | $4,560,152 | $2,646,805 | $1,913,347 |
| December 31, 2024 | 990 | $3,593,228 | $3,318,060 | $275,168 | $4,224,464 | $2,750,755 | $1,473,709 |
| December 31, 2023 | 990 | $3,060,075 | $3,182,073 | -$121,998 | $4,323,059 | $3,124,518 | $1,198,541 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,562,882
- Investment income
- -$14,785
- Net gain from sales of assets
- -$18,658
- Net income from sales of inventory
- -$2,980
- Other revenue
- $262,373
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $1,547,819
- Salaries, compensation and benefits (total)
- $1,901,212
- Professional fundraising fees
- $0
- Accounting fees
- $12,250
- Occupancy
- $213,571
- Depreciation
- $207,159
- Program services (functional)
- $2,540,958
- Management and general (functional)
- $749,578
- Fundraising (functional)
- $80,296
Balance sheet and other
- Total assets, start of year
- $4,224,464
- Total assets, end of year
- $4,560,152
- Total liabilities, end of year
- $2,646,805
- Net assets, end of year
- $1,913,347
- Land, buildings and equipment
- $3,652,265
- Net assets without donor restrictions
- $1,913,347
- Gross unrelated business income
- $3,873
- Gross receipts
- $3,868,795
- Employees
- 50
- Volunteers
- 29
- Year formed
- 1969
- State of legal domicile
- VA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN BALLARD | TENNIS PROFE Highest-paid employee | 40 | $209,874 | $14,389 |
| MICHAEL BORTON | GENERAL MANA Highest-paid employee | 40 | $187,996 | $9,416 |
| LINDELL SMITH | CHEF Highest-paid employee | 40 | $157,208 | $12,802 |
| SIDNEY ABRAMS | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| ERIC RIDDLEBERGER | VP & TREASUE Trustee or director, Officer | 1 | $0 | $0 |
| SHANNON CROCKER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| PETER ANTHONY | FOOD AND BEV Trustee or director | 1 | $0 | $0 |
| ANDREW RICHARDS | MEMBERSHIP A Trustee or director | 1 | $0 | $0 |
| REX VOGAN | FACILITIES C Trustee or director | 1 | $0 | $0 |
| MICHELLE ABALOS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KELSEY LEACHMAN | RACQUETS CHA Trustee or director | 1 | $0 | $0 |
| JOHN MILLIAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN BALLARD | TENNIS PROFE Key employee | 40 | $175,983 | $5,364 |
| LINDELL SMITH | CHEF Highest-paid employee | 40 | $143,849 | $4,480 |
| ANDY FEFFER | COO Highest-paid employee | 40 | $137,624 | $4,129 |
| PAUL MACMAHON | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| EMILY HANNUM | VP & TREASUE Trustee or director, Officer | 1 | $0 | $0 |
| PETER ANTHONY | SEC. & FOOD Trustee or director, Officer | 1 | $0 | $0 |
| ANDREW RICHARDS | MEMBERSHIP A Trustee or director | 1 | $0 | $0 |
| REX VOGAN | FACILITIES C Trustee or director | 1 | $0 | $0 |
| JOAN ELIOT | HOUSE AND DE Trustee or director | 1 | $0 | $0 |
| KELSEY LEACHMAN | RACQUETS CHA Trustee or director | 1 | $0 | $0 |
| PAUL MACMAHON | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| SIDNEY ABRAMS | PRESIDENT EL Trustee or director | 1 | $0 | $0 |
| TOM DUNLAY | FACILITIES B Trustee or director | 1 | $0 | $0 |
| SHANNON CROCKER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LINDELL SMITH | CHEF Highest-paid employee | 40 | $152,213 | $4,575 |
| OSCAR IMHO | TENNIS DIREC Highest-paid employee | 40 | $142,724 | $4,152 |
| JEN GLACKIN | GENERAL MANA Highest-paid employee | 40 | $119,602 | $10,857 |
| PAUL MACMAHON | PRESIDENT (2 Trustee or director, Officer | 1 | $0 | $0 |
| EMILY HANNUM | VP & TREASUE Trustee or director, Officer | 1 | $0 | $0 |
| PETER ANTHONY | SEC. & FOOD Trustee or director, Officer | 1 | $0 | $0 |
| ANDREW RICHARDS | MEMBERSHIP A Trustee or director | 1 | $0 | $0 |
| REX VOGAN | FACILITIES C Trustee or director | 1 | $0 | $0 |
| JOAN ELIOT | HOUSE AND DE Trustee or director | 1 | $0 | $0 |
| KELSEY LEACHMAN | RACQUETS CHA Trustee or director | 1 | $0 | $0 |
| SID ABRAMS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TOM DUNLAY | FACILITIES B Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- ATTN TONYA LAPHAM, MIDDLEBURG, VA 20118-0000
- Principal officer (990 for 2025)
- SIDNEY ABRAMS, PO BOX 433, MIDDLEBURG, VA 20118
- Signed the 990
- SIDNEY ABRAMS, PRESIDENT
- Phone
- (540) 687-6388
- Website
- WWW.MIDDLEBURGTENNISCLUB.COM
- Return prepared by
- UPDEGROVE MCDANIEL MCMULLEN CHICCEHITTO
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.
Program accomplishments
- TENNIS FACILITIES AND RELATED AMENITIES: INDOOR AND OUTDOOR TENNIS COURTS, INSTRUCTION, TOURNAMENTS AND OTHER AMENITIES FOR MEMBERS.
- TENNIS FACILITIES AND RELATED AMENITIES: INDOOR AND OUTDOOR TENNIS COURTS, INSTRUCTION, TOURNAMENTS AND OTHER AMENITIES FOR MEMBERS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 54-0717182
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1964
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,560,152
- Income (IRS master file)
- $3,868,795
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,810,470 | $3,370,832 | $4,560,152 | XML |
| 990 | December 2024 | $3,593,228 | $3,318,060 | $4,224,464 | XML |
| 990 | December 2023 | $3,060,075 | $3,182,073 | $4,323,059 | XML |
| 990 | December 2022 | $2,418,952 | $2,857,602 | $4,675,802 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 54-0717182).
Questions about MIDDLEBURG TENNIS ASSOCIATION
- What is the EIN of MIDDLEBURG TENNIS ASSOCIATION?
- The employer identification number (EIN) of MIDDLEBURG TENNIS ASSOCIATION is 54-0717182.
- Is MIDDLEBURG TENNIS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1964.
- Are donations to MIDDLEBURG TENNIS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MIDDLEBURG TENNIS ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MIDDLEBURG TENNIS ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MIDDLEBURG TENNIS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MIDDLEBURG TENNIS ASSOCIATION?
- The 990 for the year ended December 31, 2025 names SIDNEY ABRAMS.
- Who are the officers and directors of MIDDLEBURG TENNIS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 12 people; 3 received compensation from the organization, the highest $209,874 (JOHN BALLARD, TENNIS PROFE).
- How much revenue does MIDDLEBURG TENNIS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,810,470, expenses of $3,370,832 and total assets of $4,560,152 at year end.
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