MIDDLEBURG TENNIS ASSOCIATION (EIN 540717182) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1969

Legal Domicile

Principal Officer

PAUL MACMAHON

Phone

5406876388

Tax Period

2024-01-01 to 2024-12-31

Middleburg Tennis Association, founded in 1969, is a community nonprofit that reported $2.1M in total revenue in fiscal year 2018.

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 FAMILY MEMBERS.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $3,259,373

Investment Income $-52,945

Other Revenue $386,800

TOTAL REVENUE $3,593,228

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,760,244

Fundraising Expenses $35,857

Other Expenses $1,557,816

TOTAL EXPENSES $3,318,060

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,593,228	$3,060,075	+0.2%
Expenses	$3,318,060	$3,182,073	+0.0%
Net Income	$275,168	$-121,998	-3.3%

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

Financial Distress Indicator

Liquidity & Cash Position

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

Governance

Voting Members

Independent Members

Employees

Volunteers

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

Total Directors

Key Employees

$181,347

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL MACMAHON	PRESIDENT	1.00	Officer Director	$0	$0	$0
EMILY HANNUM	VP & TREASUE	1.00	Officer Director	$0	$0	$0
PETER ANTHONY	SEC. & FOOD	1.00	Officer Director	$0	$0	$0
ANDREW RICHARDS	MEMBERSHIP A	1.00	Director	$0	$0	$0
REX VOGAN	FACILITIES C	1.00	Director	$0	$0	$0
JOAN ELIOT	HOUSE AND DE	1.00	Director	$0	$0	$0
KELSEY LEACHMAN	RACQUETS CHA	1.00	Director	$0	$0	$0
PAUL MACMAHON	PRESIDENT	1.00	Officer Director	$0	$0	$0
SIDNEY ABRAMS	PRESIDENT EL	1.00	Director	$0	$0	$0
TOM DUNLAY	FACILITIES B	1.00	Director	$0	$0	$0
SHANNON CROCKER	BOARD MEMBER	1.00	Director	$0	$0	$0
LINDELL SMITH	CHEF	40.00	Highest	$143,849	$4,480	$148,329
JOHN BALLARD	TENNIS PROFE	40.00	Key Emp	$175,983	$5,364	$181,347
ANDY FEFFER	COO	40.00	Highest	$137,624	$4,129	$141,753

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
2024	$3,593,228	$3,318,060	$4,224,464	$275,168
2023	$3,060,075	$3,182,073	$4,323,059	$-121,998
2022	$2,418,952	$2,857,602	$4,675,802	$-438,650
2021	$2,583,897	$2,651,870	$4,708,980	$-67,973
2021	$4,957,430	$4,803,129	$4,708,980	$154,301
2020	$2,429,494	$2,301,158	$4,430,209	$128,336
2019	$2,150,800	$2,279,533	$4,568,929	$-128,733
2018	$2,146,196	$2,094,561	$4,520,083	$51,635

MIDDLEBURG TENNIS ASSOCIATION