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Nonprofiteer
← USTA SOUTHWEST SECTION INC

Form 990 for tax year 2025

Filed by USTA SOUTHWEST SECTION INC.

Totals

Total revenue
$3,003,419
Total expenses
$3,116,930
Contributions and grants received
$1,621,810
Grants paid
$58,378
Program service revenue
$1,210,996
Investment income
$149,772
Other revenue
$20,841
Total assets, end of year
$3,154,013
Total liabilities, end of year
$747,518
Net assets or fund balances, end of year
$2,406,495
Program services expenses (Part IX)
$2,153,574
Management and general expenses
$893,034
Fundraising expenses
$70,322
Program service expenses (Part III)
$2,153,574

Program services were 69.1% 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.

  • 1b · Membership dues

    $178,525

  • 1f · All other contributions, gifts and grants

    $1,443,285

  • 2a · Program service revenue: TENNIS LEAGUES

    total $978,658 · related or exempt $978,658

  • 2b · Program service revenue: SECTIONAL EVENTS

    total $125,341 · related or exempt $125,341

  • 2c · Program service revenue: COMMUNITY TENNIS EVENTS

    total $103,037 · related or exempt $103,037

  • 2d · Program service revenue: CONFERENCES

    total $3,960 · related or exempt $3,960

  • 3 · Investment income

    total $141,680 · excluded $141,680

  • 7a · Gross sales of assets other than inventory

    securities $615,578

  • 7b · Less cost or other basis and sales expenses

    securities $607,486

  • 7c · Gain or loss

    securities $8,092

  • 7d · Net gain or loss

    total $8,092 · excluded $8,092

  • 11a · Other revenue: MISCELLANEOUS

    total $20,841 · related or exempt $20,841

  • 11e · Other revenue, total

    $20,841

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $39,859 · program services $39,859

  • 2 · Grants to domestic individuals

    total $18,519 · program services $18,519

  • 5 · Compensation of officers, directors and key employees

    total $169,129 · program services $16,913 · management and general $152,216

  • 7 · Other salaries and wages

    total $1,263,785 · program services $978,150 · management and general $285,635

  • 8 · Pension plan contributions

    total $25,345 · program services $20,473 · management and general $4,872

  • 9 · Other employee benefits

    total $151,769 · program services $120,969 · management and general $30,800

  • 10 · Payroll taxes

    total $107,576 · program services $75,937 · management and general $31,639

  • 11b · Fees: legal

    total $1,337 · management and general $1,337

  • 11c · Fees: accounting

    total $32,149 · management and general $32,149

  • 11f · Fees: investment management

    total $11,280 · management and general $11,280

  • 11g · Fees: other

    total $6,960 · program services $4,913 · management and general $2,047

  • 12 · Advertising and promotion

    total $49,465 · management and general $49,465

  • 13 · Office expenses

    total $34,756 · program services $22,851 · management and general $11,905

  • 14 · Information technology

    total $1,204 · program services $850 · management and general $354

  • 16 · Occupancy

    total $71,522 · program services $25,358 · management and general $46,164

  • 17 · Travel

    total $234,199 · program services $34,780 · management and general $199,419

  • 19 · Conferences, conventions and meetings

    total $839,902 · program services $764,266 · management and general $5,314 · fundraising $70,322

  • 20 · Interest

    total $171 · management and general $171

  • 22 · Depreciation, depletion and amortization

    total $38,275 · program services $27,018 · management and general $11,257

  • 23 · Insurance

    total $3,844 · program services $2,713 · management and general $1,131

  • 24a · Other expenses: DUES AND SUBSCRIPTIONS

    total $14,871 · management and general $14,871

  • 24b · Other expenses: EMPLOYEE RELATIONS

    total $790 · management and general $790

  • 24c · Other expenses: GENERAL EXPENSES

    total $223 · program services $5 · management and general $218

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $184,071 · end of year $255,752

  • 3 · Pledges and grants receivable

    beginning of year $23,490 · end of year $23,490

  • 4 · Accounts receivable

    beginning of year $11,699 · end of year $4,560

  • 9 · Prepaid expenses and deferred charges

    beginning of year $25,197 · end of year $0

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

    $1,084,895

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

    $600,609

  • 10c · Land, buildings and equipment, net

    beginning of year $466,322 · end of year $484,286

  • 11 · Investments: publicly traded securities

    beginning of year $2,511,276 · end of year $2,383,005

  • 15 · Other assets

    beginning of year $4,866 · end of year $2,920

  • 17 · Accounts payable and accrued expenses

    beginning of year $14,125 · end of year $22,372

  • 19 · Deferred revenue

    beginning of year $372,155 · end of year $349,168

  • 23 · Secured mortgages and notes payable

    beginning of year $289,646 · end of year $263,729

  • 24 · Unsecured notes and loans payable

    beginning of year $109,167 · end of year $109,167

  • 25 · Other liabilities

    beginning of year $5,059 · end of year $3,082

  • 27 · Net assets without donor restrictions

    beginning of year $2,436,769 · end of year $2,356,495

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $50,000

Mission and programs · 2025

Mission

OUR MISSION IS TO PROMOTE AND DEVELOP THE GROWTH OF TENNIS IN THE SOUTHWEST

Activities or mission (Part I)

GROWING TENNIS TO INSPIRE HEALTHIER PEOPLE AND COMMUNITIES EVERYWHERE.

  • ADULT AND SENIOR COMPETITION: LEAGUE PARTICIPATION DURING THE 2025 YEAR FOR UNIQUE PARTICIPANTS WAS 5824 INDIVIDUAL PLAYERS THROUGHOUT THE STATE OF ARIZONA, NEW MEXICO AND EL PASO TX. WE HAD A TOTAL OF 14,256 LEAGUE REGISTRATIONS FOR THE 2025 YEAR IN THOSE SAME AREAS. WE ALSO HELD 8 SECTION LEAGUE CHAMPIONSHIPS IN 2025, THE SOUTHWEST TRI-LEVEL INVITATIONAL IN JANUARY, 2025 IN PHOENIX AZ; SOUTHWEST 55 & OVER MIXED INVITATIONAL IN JANUARY 2025, THE SOUTHWEST 40 & OVER ADULT SECTIONAL IN ALBUQUERQUE, NM IN JUNE 2025 AND THE SOUTHWEST 18 & OVER ADULT SECTIONAL IN ALBUQUERQUE, NM IN AUGUST 2025 AND THE SOUTHWEST ADULT 55 & OVER SECTIONAL IN EL PASO, TX IN SEPTEMBER 2025 AND THE SOUTHWEST MIXED DOUBLES 40 & OVER AND 18 & OVER IN SURPRISE, AZ IN SEPTEMBER OF 2025 AND FINALLY THE SOUTHWEST ADULT 65 & OVER INVITATIONAL IN SURPRISE, AZ IN DECEMBER 2025. ALL AREAS RAN REGULAR USTA LEAGUE SEASONS SIMILAR TO 2024 THROUGHOUT THE CHAMPIONSHIP YEAR.ADULT TOURNAMENTS: 2025 SAW A SIGNIFICANT INCREASE IN ADULT TOURNAMENT PARTICIPATION COMPARED TO 2024. WE HAD AN INCREASE OF 25% IN OVERALL NUMBER OF TOURNAMENT REGISTRATIONS (9.2K VS 7.3K) AND A 45% INCREASE IN UNIQUE PLAYER REGISTRATIONS (5.5K VS 3.8K) OVER 2024. I LOOK FORWARD TO 2026 SHOWING A SLIGHT INCREASE TO OUR SUCCESSFUL 2025 PARTICIPATION.

    Expenses $928,637 · Revenue $1,007,601

  • THE USTA SOUTHWEST COMMUNITY TENNIS DEPARTMENT WORKS TO EXPAND ACCESS TO TENNIS AND CREATE WELCOMING PATHWAYS FOR PLAYERS, COACHES, AND COMMUNITIES ACROSS THE SOUTHWEST SECTION. THROUGH PROGRAMS SUCH AS SCHOOL TENNIS, CAMPUS KIDS DAYS, NATIONAL JUNIOR TENNIS AND LEARNING (NJTL) CHAPTERS, JUNIOR TEAM TENNIS, TENNIS ON CAMPUS, ADULT SOCIAL PLAY, PROFESSIONAL CIRCUIT COMMUNITY OUTREACH, AND WHEELCHAIR AND ADAPTIVE TENNIS, THE DEPARTMENT SUPPORTS TENNIS PARTICIPATION AT EVERY STAGE OF A PLAYER'S JOURNEY.IN 2025, WE AIMED TO STRENGTHEN COMMUNITY-BASED PROGRAMMING, WITH A LONG-TERM GOAL OF BUILDING SUSTAINABLE, INCLUSIVE TENNIS OPPORTUNITIES THAT ENCOURAGE LIFELONG INVOLVEMENT IN THE SPORT. SUPPORT WAS PROVIDED THROUGH EDUCATION, EQUIPMENT, ADMINISTRATIVE ASSISTANCE, AND DIRECT FUNDING TO LOCAL ORGANIZATIONS.DURING THE YEAR, THE TENNIS ON CAMPUS PROGRAM SERVED EIGHT UNIVERSITIES AND ENGAGED AN ESTIMATED 550+ COLLEGE STUDENTS IN RECREATIONAL LEAGUE PLAY. MORE THAN $40,000 IN COMMUNITY PROGRAM GRANTS WERE DISTRIBUTED TO OVER 100 ORGANIZATIONS, EXPANDING LOCAL ACCESS TO TENNIS ACROSS DIVERSE POPULATIONS (FIGURES ESTIMATED). IN ADDITION, MULTIPLE COACHING WORKSHOPS AND PROVIDER APPRECIATION EVENTS SERVED AN ESTIMATED 100+ COACHES AND TENNIS PROVIDERS, STRENGTHENING THE QUALITY AND REACH OF COMMUNITY TENNIS PROGRAMMING THROUGHOUT THE SOUTHWEST SECTION.

    Expenses $878,282 · Grants $58,378 · Revenue $41,691

  • JUNIOR COMPETITION AND PLAYER DEVELOPMENT: IN 2025, THERE WERE OVER 200 SANCTIONED JUNIOR EVENTS. THESE OFFERINGS ARE FOR ADVANCED, INTERMEDIATE, AND BEGINNER PLAYERS 5-18 YEARS OF AGE. WE PROVIDE PLAYING OPPORTUNITIES ALONG THE JUNIOR PATHWAY THAT MEET THE NEEDS AND ABILITIES OF ALL PLAYERS. WE CONTINUE TO PROVIDE MORE LOCAL PLAY OPPORTUNITIES ACROSS THE SECTION TO HAVE ENOUGH LOCAL COMPETITION OPPORTUNITIES TO NOT ENCOURAGE TRAVEL UNTIL PLAYERS ARE AT THE LEVEL TO DO SO. WE ALSO OFFERED EARLY DEVELOPMENT CAMPS FOR PLAYERS BETWEEN 7-10 YO THAT ARE WANTING TO DEVELOP THEIR SKILLS AND PROVIDE PARENT EDUCATION TO UNDERSTAND THE JUNIOR PATHWAY. OUR 2026 GOAL IS TO CONTINUE TO PROVIDE PLAY OPPORTUNITIES FOR ALL LEVELS AND EDUCATION FOR PARENTS, PLAYERS, AND PROVIDERS TO CONTINUE TO GROW AND DEVELOP.

    Expenses $343,138 · Revenue $110,584

  • Expenses $3,517 · Revenue $71,961

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

Listed in Part VII

  • Jana Perpich

    PRESIDENT

    Total calculated
    $0
    Hours/week
    15

  • Eric Legg

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • Ceeann Vaughan

    TREASURER

    Total calculated
    $0
    Hours/week
    5

  • Debbie Pippins

    SECRETARY

    Total calculated
    $0
    Hours/week
    5

  • Paul Burns

    USTA DELEGATE

    Total calculated
    $0
    Hours/week
    5

  • Amy Badger

    DIRECTOR AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Arturo Fierro

    DIRECTOR AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Charlotte Johnson

    DIRECTOR AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Enrique Zarate

    DIRECTOR AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Allison Bates

    DIRECTOR AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Laura Jackson

    DIRECTOR AT LARGE

    Total calculated
    $0
    Hours/week
    1

  • Eric Mitchell

    CEO

    Total calculated
    $169,129
    From this org
    $142,031
    From related orgs
    $0
    Other
    $27,098
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $142,031
    Bonus
    $0
    Other
    $0
    Deferred
    $4,261
    Nontaxable benefits
    $22,837
    Filer's total
    $169,129

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

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE EXECUTIVE COMMITTEE OF THE USTA SOUTHWEST SECTION REVIEWED AND DETERMINED THE CEO'S COMPENSATION BASED ON A COMPENSATION SURVEY. THE COMPENSATION DECISION IS DOCUMENTED IN THE CEO'S PERSONNEL FILE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. THE CEO OF THE USTA SOUTHWEST SECTION REVIEWED AND DETERMINED THE COMPENSATION OF KEY EMPLOYEES OF THE ORGANIZATION. THERE WAS A SURVEY STUDY DONE BY THE SECTIONS IN 2025. IT WAS SHARED WITH THE PRESIDENT BUT WAS INITIATED BY THE SECTION EXECUTIVE DIRECTORS. THE COMPENSATION DECISION IS DOCUMENTED IN THE EMPLOYEE'S PERSONNEL FILE.

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

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2025
Filed
17 June 2026
IRS schema version
2025v4.1
Source object
202641739349300224

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