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Nonprofiteer
← USTA-PACIFIC NORTHWEST SECTION

Form 990 for tax year 2025

Filed by USTA-PACIFIC NORTHWEST SECTION.

Totals

Total revenue
$8,927,080
Total expenses
$9,182,089
Contributions and grants received
$2,171,618
Grants paid
$118,406
Program service revenue
$6,298,496
Investment income
$407,692
Other revenue
$49,274
Total assets, end of year
$12,376,912
Total liabilities, end of year
$2,672,094
Net assets or fund balances, end of year
$9,704,818
Program services expenses (Part IX)
$6,527,535
Management and general expenses
$1,814,750
Fundraising expenses
$839,804
Program service expenses (Part III)
$6,527,535

Program services were 71.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $2,171,618

  • 2a · Program service revenue: PROGRAM/ENTRY FEES

    total $5,686,283 · related or exempt $5,686,283

  • 2b · Program service revenue: MEMBERSHIP DUES

    total $612,213 · related or exempt $612,213

  • 3 · Investment income

    total $407,692 · excluded $407,692

  • 11a · Other revenue: OTHER REVENUES

    total $49,274 · excluded $49,274

  • 11e · Other revenue, total

    $49,274

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $52,880 · program services $52,880

  • 2 · Grants to domestic individuals

    total $65,526 · program services $65,526

  • 5 · Compensation of officers, directors and key employees

    total $1,303,829 · program services $767,816 · management and general $467,363 · fundraising $68,650

  • 6 · Compensation of disqualified persons

    total $132,793 · program services $132,793

  • 7 · Other salaries and wages

    total $4,053,154 · program services $3,189,306 · management and general $199,667 · fundraising $664,181

  • 8 · Pension plan contributions

    total $40,789 · program services $29,558 · management and general $8,235 · fundraising $2,996

  • 9 · Other employee benefits

    total $388,912 · program services $269,204 · management and general $97,236 · fundraising $22,472

  • 10 · Payroll taxes

    total $437,558 · program services $333,177 · management and general $45,581 · fundraising $58,800

  • 11b · Fees: legal

    total $95,918 · management and general $95,918

  • 11c · Fees: accounting

    total $38,132 · management and general $38,132

  • 11g · Fees: other

    total $250,452 · program services $126,431 · management and general $124,021

  • 12 · Advertising and promotion

    total $194,395 · program services $194,379 · fundraising $16

  • 13 · Office expenses

    total $173,184 · program services $63,136 · management and general $109,597 · fundraising $451

  • 14 · Information technology

    total $297,493 · program services $39,685 · management and general $257,808

  • 16 · Occupancy

    total $487,862 · program services $427,614 · management and general $60,248

  • 17 · Travel

    total $213,295 · program services $96,871 · management and general $111,427 · fundraising $4,997

  • 22 · Depreciation, depletion and amortization

    total $104,554 · program services $85,725 · management and general $18,829

  • 23 · Insurance

    total $49,470 · management and general $49,470

  • 24a · Other expenses: COURT & FACILITY RENTAL

    total $248,899 · program services $248,899

  • 24b · Other expenses: OTHER EXPENSES

    total $170,782 · program services $73,427 · management and general $80,114 · fundraising $17,241

  • 24c · Other expenses: REPAIRS AND MAINTENANCE

    total $111,311 · program services $106,622 · management and general $4,689

  • 24d · Other expenses: PLAYER AWARDS

    total $107,654 · program services $107,654

  • 24e · All other expenses

    total $163,247 · program services $116,832 · management and general $46,415

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,005,733 · end of year $132,721

  • 2 · Savings and temporary cash investments

    beginning of year $102,082 · end of year $5,120,928

  • 3 · Pledges and grants receivable

    beginning of year $50,000 · end of year $50,000

  • 4 · Accounts receivable

    beginning of year $149,863 · end of year $87,899

  • 9 · Prepaid expenses and deferred charges

    beginning of year $182,570 · end of year $500,361

  • 10a · Land, buildings and equipment: cost or other basis

    $1,932,548

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,237,102

  • 10c · Land, buildings and equipment, net

    beginning of year $571,239 · end of year $695,446

  • 11 · Investments: publicly traded securities

    beginning of year $6,491,818 · end of year $4,421,388

  • 15 · Other assets

    beginning of year $1,546,745 · end of year $1,368,169

  • 17 · Accounts payable and accrued expenses

    beginning of year $537,876 · end of year $682,796

  • 19 · Deferred revenue

    beginning of year $460,149 · end of year $505,669

  • 25 · Other liabilities

    beginning of year $1,694,649 · end of year $1,483,629

  • 27 · Net assets without donor restrictions

    beginning of year $9,166,917 · end of year $9,557,242

  • 28 · Net assets with donor restrictions

    beginning of year $240,459 · end of year $147,576

Mission and programs · 2025

Mission

TO PROMOTE THE GROWTH OF TENNIS THROUGH ENGAGING CHILDREN, ADULTS, AND FAMILIES IN EVERY NEIGHBORHOOD.

Activities or mission (Part I)

THE UNITED STATES TENNIS ASSOCIATION PACIFIC NORTHWEST SECTION ("USTA/PNW") IS DEDICATED TO PROMOTING AND DEVELOPING RECREATIONAL AND COMPETITIVE TENNIS BY PROMOTING AND SUPERVISING TOURNAMENTS; PROMOTING AND SPONSORING EDUCATIONAL PROGRAMS; PROMOTING AND SPONSORING COMPETITIVE EVENTS FOR THE PURPOSE OF QUALIFYING ITS MEMBERS FOR COMPETITIONS IN NATIONAL AND INTERNATIONAL COMPETITIVE EVENTS; AND PROMOTING AND SPONSORING A PUBLIC RELATIONS CAMPAIGN TO ENCOURAGE MEMBERSHIP AND RAISE AWARENESS OF THE GAME OF TENNIS.

  • INFRASTRUCTURE SUPPORT SERVICES: INVESTS IN COMMUNITIES BY REVITALIZING EXISTING AND/OR EXPANDING TENNIS BRICK AND MORTAR INDOOR INFRASTRUCTURE AS WELL AS PROVIDES BUSINESS SUPPORT SERVICES TO A SECTION-WIDE NETWORK OF INDOOR TENNIS FACILITIES. THESE SERVICES INCLUDE GRANTS, TRAININGS, OPPORTUNITIES FOR NETWORKING, BEST PRACTICES IN NEGOTIATIONS AND RENOVATIONS, ADVOCACY, DIGITAL TOOLS, REGISTRATION AND SCHEDULING PLATFORMS, SHARED SERVICES SUPPORT, AND CONSULTING SUPPORT IN CREATING BUSINESS PLANS, STAFFING MODELS, AND OPERATIONAL ASSESSMENTS. TRAININGS INCORPORATE INDUSTRY-BEST ON AND OFF COURT CURRICULA WITH THE GOAL OF MEETING THE CONSTITUENT'S TENNIS NEEDS. CONTINUED ON SCHEDULE O.USTA/PNW ALSO OFFERS TURNKEY SERVICES IN OPERATING, MANAGING, AND PROGRAMMING INDOOR FACILITIES TO CREATE JOBS, JUMP START LOCAL ECONOMIC IMPACT FROM SPECIAL EVENTS AND SCHOLARSHIPS, AND PROVIDE QUALITY, ACCESSIBLE AND AFFORDABLE PLAY OPPORTUNITIES FOR THE GENERAL PUBLIC AND SURROUNDING SCHOOLS, BUSINESSES, AND NEIGHBORHOODS UTILIZING A COMMUNITY HUB MODEL.

    Expenses $3,377,196 · Grants $42,898 · Revenue $3,227,946

  • ADULT COMPETITION: PROVIDES YEAR-ROUND COMPETITIVE TOURNAMENTS AND LEAGUE PLAY FOR ADULTS AND SENIORS, AS WELL AS SOCIAL EVENTS AND MATCH PLAY FOR LOCAL NEIGHBORHOODS, REGARDLESS OF RACE, GENDER, OR SOCIO-ECONOMIC LEVEL. IN MANY CASES, USTA/PNW SUPPLIES LOANER TENNIS EQUIPMENT AND THE VENUE FOR PARTICIPANTS TO GET FIT AND STAY HEALTHY THROUGH THE LIFELONG SPORT OF TENNIS. USTA/PNW CONTINUALLY LOOKS TO PARTNER WITH PRIVATE AND PUBLIC ORGANIZATIONS IN ORDER TO GIVE BACK TO COMMUNITIES, AND TO IMPROVE FACILITIES AT PARKS, SCHOOLS, AND OTHER COMMUNITY LOCATIONS. PARTICIPANTS ARE INVITED TO SUPPLEMENT COMPETITION THROUGH VOLUNTEER OPPORTUNITIES AT YOUTH AND TEEN RECREATIONAL PROGRAMS.

    Expenses $1,297,413 · Grants $52,880 · Revenue $2,006,960

  • PARKS AND SCHOOLS SUPPORT SERVICES: INVESTS IN SCHOOLS, PARKS AND RECREATION AND OTHER COMMUNITY PARTNERS BY PROVIDING TOOLS AND RESOURCES TO HELP DEVELOP AND OPTIMIZE THEIR TENNIS PROGRAMS. THESE SERVICES INCLUDE DIGITAL TOOLS AND PLATFORMS, ADVOCACY, SHARED SERVICES SUPPORT, EDUCATIONAL MATERIALS, PROGRAM CURRICULA, NETWORKING OPPORTUNITIES, CONSULTING, EQUIPMENT, AND GRANTS. USTA/PNW ALSO PROVIDES TURNKEY PROGRAM DELIVERY SERVICES IN PARKS AND SCHOOLS TO EASE THE ADMINISTRATIVE BURDEN ON COMMUNITY PARTNERS, CREATE JOBS, AND FACILITATE AN INCLUSIVE, AFFORDABLE, AND SAFE LEARNING ENVIRONMENT FOR PLAYERS OF ALL AGES AND SKILLS LEVELS. CONTINUED ON SCHEDULE O.SCHOLARSHIPS AND GRANTS ARE AVAILABLE FOR TURNKEY PROGRAM PARTICIPANTS AND SCHOOLS, PARTICULARLY TITLE I SCHOOLS, TO PROVIDE UNDERSERVED STUDENTS THE AVENUE TO PURSUE THEIR GOALS AND HIGHEST DREAMS BY SUCCEEDING IN SCHOOL, IMPROVING THEIR HEALTH AND NUTRITION, AND BECOMING RESPONSIBLE COMMUNITY MEMBERS. YOUTH BENEFIT FROM FREE MODIFIED TENNIS EQUIPMENT THAT PROMOTES SUCCESS ON THE FIRST DAY AND INTEGRATED CHARACTER DEVELOPMENT AND LIFE-SKILL LESSONS.

    Expenses $975,603 · Grants $22,628 · Revenue $547,288

  • MARKETING AND OUTREACH: PROMOTES AND INCREASES AWARENESS OF THE BENEFITS OF TENNIS AND LIFE SKILLS ACROSS ALL SOCIO-ECONOMIC LEVELS AND ENCOURAGES INDIVIDUALS TO ENGAGE IN THE LIFELONG SPORT OF TENNIS. OUTREACH EFFORTS SEEK TO EDUCATE AND ACTIVATE STAKEHOLDERS ON MULTIPLE PLATFORMS, INCLUDING: SCHOOLS, COLLEGES/UNIVERSITIES, COMMUNITY CENTERS, PRIVATE AND PUBLIC CLUBS, AS WELL AS GOVERNMENTAL ENTITIES, SUCH AS PARKS AND RECREATION. AS A MISSION-DRIVEN ORGANIZATION, USTA/PNW PROMOTES DIVERSITY AND INCLUSION AT ALL LEVELS AND, THROUGH ITS YOUTH PROGRAMS, CAMPAIGNS TO TIE TENNIS TO CHARACTER DEVELOPMENT AND EDUCATIONAL OPPORTUNITIES.

    Expenses $527,609 · Revenue $348,279

  • JUNIOR COMPETITION: A MYRIAD OF COMPETITIVE PROGRAMS COMMITTED TO THE DEVELOPMENT OF JUNIOR PLAYERS, INCLUDING YEAR-ROUND TRAINING, TOURNAMENTS, TEAM PLAY, AND RELATED TRAVEL. PROGRAMS FOR TALENTED STUDENT ATHLETES AGES 6 TO 18 HELP DEVELOP NECESSARY TENNIS SKILLS AND BUILD CHARACTER THROUGH THE SPORT. THROUGH TRAINING, PARTICIPANTS DEVELOP DISCIPLINE, DECISION-MAKING SKILLS, SELFESTEEM, THE ABILITY TO FOCUS ON GOALS, AND COMMITMENT TO HIGH STANDARDS, WITH AN EMPHASIS ON ACADEMIC SUCCESS AND COLLEGE ASPIRATION.

    Expenses $349,714 · Revenue $168,023

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Mark Lerfald

    BOARD PRESIDENT & CHAIRMAN

    Total calculated
    $0
    Hours/week
    4.5
  • Mary Rawlsky

    BOARD SECRETARY & TREASURER

    Total calculated
    $0
    Hours/week
    2
  • Bill Bittner

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Allen Clendaniel

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Art Edwards

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • David Ellis

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Bruce Hunt

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Joe Hunt

    BOARD DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Despina Paltoglou

    BOARD DIRECTOR (THRU DEC.'25)

    Total calculated
    $0
    Hours/week
    2
  • Matthew Warren

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $459,433
    From this org
    $323,132
    From related orgs
    $0
    Other
    $136,301
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $267,849
    Bonus
    $50,000
    Other
    $5,283
    Deferred
    $97,559
    Nontaxable benefits
    $38,742
    Filer's total
    $459,433
  • Tracy Giboney

    DIRECTOR OF ACCOUNTING

    Total calculated
    $156,270
    From this org
    $138,790
    From related orgs
    $0
    Other
    $17,480
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $132,790
    Bonus
    $6,000
    Other
    $0
    Deferred
    $4,691
    Nontaxable benefits
    $12,789
    Filer's total
    $156,270
  • China Kirk

    CHIEF OPERATING OFFICER

    Total calculated
    $307,847
    From this org
    $282,619
    From related orgs
    $0
    Other
    $25,228
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $240,351
    Bonus
    $40,000
    Other
    $2,268
    Deferred
    $10,166
    Nontaxable benefits
    $15,062
    Filer's total
    $307,847
  • Patrick Dreves

    GENERAL MANAGER OF FACILITY

    Total calculated
    $252,202
    From this org
    $230,491
    From related orgs
    $0
    Other
    $21,711
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $205,491
    Bonus
    $25,000
    Other
    $0
    Deferred
    $9,085
    Nontaxable benefits
    $12,626
    Filer's total
    $252,202
  • Elece Fiocchi

    MANAGING DIRECTOR OF PROVIDER SVCS.

    Total calculated
    $178,077
    From this org
    $158,944
    From related orgs
    $0
    Other
    $19,133
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,944
    Bonus
    $8,000
    Other
    $0
    Deferred
    $6,341
    Nontaxable benefits
    $12,792
    Filer's total
    $178,077
  • Renee Gordon

    CHIEF ADV. OFFICER (THRU NOV.'25)

    Total calculated
    $448,080
    From this org
    $238,786
    From related orgs
    $0
    Other
    $209,294
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $238,786
    Bonus
    $0
    Other
    $0
    Deferred
    $208,330
    Nontaxable benefits
    $964
    Filer's total
    $448,080
  • Lindsay Rector

    DIRECTOR OF HUMAN RESOURCE

    Total calculated
    $142,776
    From this org
    $126,082
    From related orgs
    $0
    Other
    $16,694
    Hours/week
    40
  • Cory Hansen

    SIR. DIR. OF MARKETING & COMM.

    Total calculated
    $141,630
    From this org
    $132,034
    From related orgs
    $0
    Other
    $9,596
    Hours/week
    40
  • Jan Steenekamp

    ASSOCIATED DIR. OF TENNIS FACILITIES

    Total calculated
    $138,723
    From this org
    $123,434
    From related orgs
    $0
    Other
    $15,289
    Hours/week
    40
  • Sanja Lemes

    DIRECTOR OF TENNIS AND DELIVERY

    Total calculated
    $134,516
    From this org
    $121,766
    From related orgs
    $0
    Other
    $12,750
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment
  • 5a · Pay contingent on this organization's revenues
  • 7 · Other non-fixed payments

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
THE CHIEF EXECUTIVE OFFICER AND THE CHIEF OPERATING OFFICER ARE PROVIDED GYM MEMBERSHIPS TO HEALTH CLUBS.
PART I, LINE 3
THE CHIEF EXECUTIVE OFFICER'S COMPENSATION WAS APPROVED BY THE USTA PACIFIC NORTHWEST EXECUTIVE BOARD MEMBERS AFTER REVIEW AND DELIBERATION OF HIS PERFORMANCE AND THE COMPARABLE USTA CEO/EXECUTIVE DIRECTORS COMPENSATION RANGE ACROSS THE COUNTRY. A WRITTEN APPROVAL NOTICE WAS SENT TO THE DIRECTOR OF HUMAN RESOURCES BY THE BOARD PRESIDENT.
PART I, LINE 4A
IN 2025, CHIEF ADVANCEMENT OFFICER, RENEE GORDON, RECEIVED $16,962 FROM THE ORGANIZATION PURSUANT TO HER DEFERRED COMPENSATION AGREEMENT. THE REMAINING BALANCE OF THE DEFERRED COMPENSATION AGREEMENT WILL BE PAID IN 2026.
PART I, LINE 5
JAN STEENEKAMP IS THE ORGANIZATIONS ASSOCIATED DIRECTOR OF TENNIS FACILITIES AND SANJA LEMES IS THE ORGANIZATION'S DIRECTOR OF TENNIS AND DELIVERY. THEIR COMPENSATION PACKAGES INCLUDES A BASE COMPENSATION AS WELL AS COMMISSION BASED ON A PERCENTAGE OF REVENUES FROM CERTAIN ACTIVITIES OF THE USTA/PNW. TOTAL COMMISSION PAID DURING 2025 WAS $42,944 AND $39,743.
PART I, LINE 7
CERTAIN MEMBERS OF MANAGEMENT RECEIVED BONUSES IN 2025.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

  • PROVIDER GRANT - COMMUNITY TENNIS GROWTH & ACCESS GRANT ($1,650) & DESIGN YOUR OWN GRANT ($650)

  • PROVIDER GRANT - COMMUNITY TENNIS GROWTH & ACCESS GRANT ($1,400) & PROVIDER GRANT - TENNIS GRANT ($500)

  • SOUTHRIDGE HIGH SCHOOL

    $1,700

    PROVIDER GRANT - HIGH SCHOOL JUNIOR DEVELOPMENT GRANT ($1,000) & COMMUNITY TENNIS GROWTH & ACCESS GRANT ($700)

  • SALEM TENNIS AND SWIM CLUB

    $1,550

    PROVIDER GRANT - ADAPTIVE & INCLUSIVE GRANT ($700) & PROVIDER GRANT - TENNIS GRANT ($850)

  • PROVIDER GRANT - COMMUNITY TENNIS GROWTH & ACCESS GRANT

  • THE ALASKA CLUB

    $1,500

    PROVIDER GRANT - COMMUNITY TENNIS GROWTH & ACCESS GRANT

  • PROVIDER GRANT - HIGH SCHOOL JUNIOR DEVELOPMENT GRANT ($500) & ADAPTIVE & INCLUSIVE GRANT ($1,000)

  • PROVIDER GRANT - HIGH SCHOOL JUNIOR DEVELOPMENT GRANT ($900) & TENNIS GRANT ($530)

  • UNIVERSITY OF WASHINGTON

    $1,400

    PROVIDER GRANT - COMMUNITY TENNIS GROWTH & ACCESS GRANT

  • PROVIDER GRANT - COMMUNITY TENNIS GROWTH & ACCESS GRANT

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2025
Filed
12 March 2026
IRS schema version
2025v4.0
Source object
202630719349301518

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