BAY COMMUNITY TENNIS ASSOCIATION

EIN: 474662969 501(c)(3) Recreation & Sports

BAY CITY, MI

Total Revenue
$29,724
Total Expenses
$54,829
Total Assets
$499,111
Net Assets
$499,111
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2015
Legal Domicile
MI
Principal Officer
JOE RICARD
Phone
9898940925
Tax Period
2021-01-01 to 2021-12-31

BAY COMMUNITY TENNIS ASSOCIATION, founded in 2015, is a micro nonprofit in the Recreation & Sports sector that reported $30K in total revenue in fiscal year 2021. Revenue surged 114% from the prior year, signaling strong growth momentum. Expenses of $55K exceeded revenue, resulting in a 84% operating deficit.

Mission

THE ASSOCIATION HAS BEEN ORGANIZED AND SHALL BE ADMINISTERED TO SOLICIT AND OBTAIN FINANCIAL CONTRIBUTIONS AND GRANTS TO PROVIDE FUNDS AND IN-KIND ASSISTANCE FOR THE CONSTRUCTION, MAINTENANCE, AND OPERATION OF PUBLIC TENNIS COURTS ON LAND LOCATED IN THE CITY OF BAY CITY AND OWNED BY THE BAY CITY PUBLIC SCHOOL DISTRICT. IN FULFILLMENT OF THOSE FUNCTIONS THE ASSOCIATION SHALL PROMOTE THE DEVELOPMENT OF TENNIS AS A MEANS OF HEALTHFUL RECREATION AND PHYSICAL FITNESS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2021)

Revenue Breakdown

Contributions & Grants $16,983
Program Service Revenue $2,273
Investment Income $0
Other Revenue $10,468
TOTAL REVENUE $29,724

Expense Breakdown

Grants Paid $0
Salaries & Benefits $5,625
Fundraising Expenses $0
Program Expenses $42,115
Other Expenses $49,204
TOTAL EXPENSES $54,829

Year-over-Year Comparison

2021 2020 Change
Revenue $29,724 $13,887 +1.1%
Expenses $54,829 $48,803 +0.1%
Net Income $-25,105 $-34,916 -0.3%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

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Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
12
Independent Members
12
Employees
N/A
Volunteers
25

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$5,625
Total Directors
12
$5,625
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JOE RICARD PRESIDENT 2.00
Officer Director
$5,625 $0 $5,625
MARY DRYZGA TREASURER 2.00
Officer Director
$0 $0 $0
JOHN WEST SECRETARY 2.00
Officer Director
$0 $0 $0
FREDERICK DRYZGA DIRECTOR 1.00
Director
$0 $0 $0
JAMES GILLESPIE DIRECTOR 1.00
Director
$0 $0 $0
GREG HELMLING DIRECTOR 1.00
Director
$0 $0 $0
CAREY DARDAS DIRECTOR 1.00
Director
$0 $0 $0
JANE KLAWON VICE PRESIDENT 1.00
Director
$0 $0 $0
HEATHER BRADY PITCHER DIRECTOR 1.00
Director
$0 $0 $0
SEAN PITCHER DIRECTOR 1.00
Director
$0 $0 $0
MARY BAUMGARTEN DIRECTOR 1.00
Director
$0 $0 $0
KIM COONAN DIRECTOR 1.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2021 $29,724 $54,829 $499,111 $-25,105
2020 $13,887 $48,803 $524,245 $-34,916
2019 $140,591 $38,538 $559,161 $102,053
2018 $135,466 $18,809 $487,822 $116,657
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