Civic Intelligence

Ludlow Tennis Club Inc

EIN 04-3050936 • 501(c)7 • Ludlow, MA

Profile

Provide a member-focused social club for our 400+ members to commingle and engage in racquet sports and social engagement.

PO Box 241Ludlow, MA 01056

ludlowtennisclub.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

21st percentile

-4.6%

Higher net margin than 21% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

88th percentile

$63,557

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 10.6% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

50th percentile

2.2%

Faster asset growth than 50% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

6.1%

Faster revenue growth than 52% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$1,569,823

Up $33,916 (+2.2%) from 2024

Liabilities

Down

$10,236

Down $2,846 (-22%) from 2024

Net Assets

Up

$1,559,587

Up $36,762 (+2.4%) from 2024

Operations
Liabilities / Revenue26th percentileNet Margin21st percentile

Revenue

Up

$600,864

Up $34,732 (+6.1%) from 2024

Expenses

Up

$628,557

Up $58,719 (+10%) from 2024

Net Income

Down

-$27,693

Down $23,987 (-647%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,540,209Liabilities 2012: $19,630Net Assets 2012: $1,520,5792012Assets 2013: $1,578,030Liabilities 2013: $18,127Net Assets 2013: $1,559,9032013Assets 2014: $1,589,233Liabilities 2014: $18,061Net Assets 2014: $1,571,1722014Assets 2015: $1,608,470Liabilities 2015: $17,711Net Assets 2015: $1,590,7592015Assets 2016: $1,638,911Liabilities 2016: $0Net Assets 2016: $1,638,9112016Assets 2017: $1,648,681Liabilities 2017: $16,204Net Assets 2017: $1,632,4772017Assets 2018: $1,688,023Liabilities 2018: $16,009Net Assets 2018: $1,672,0142018Assets 2019: $1,722,607Liabilities 2019: $14,745Net Assets 2019: $1,707,8622019Assets 2020: $1,711,638Liabilities 2020: $0Net Assets 2020: $1,711,6382020Assets 2021: $1,620,883Liabilities 2021: $10,567Net Assets 2021: $1,610,3162021Assets 2022: $1,593,531Liabilities 2022: $10,945Net Assets 2022: $1,582,5862022Assets 2023: $1,532,234Liabilities 2023: $11,894Net Assets 2023: $1,520,3402023Assets 2024: $1,535,907Liabilities 2024: $13,082Net Assets 2024: $1,522,8252024Assets 2025: $1,569,823Liabilities 2025: $10,236Net Assets 2025: $1,559,5872025

Highlighted filing

2025

Assets$1,569,823
Liabilities$10,236
Net Assets$1,559,587
Open 2025 Filing

Operations Trend

Revenue Growth52nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2012: $402,285Expenses 2012: $357,862Net Income 2012: $44,4232012Revenue 2013: $425,084Expenses 2013: $385,760Net Income 2013: $39,3242013Revenue 2014: $415,904Expenses 2014: $404,635Net Income 2014: $11,2692014Revenue 2015: $413,634Expenses 2015: $394,047Net Income 2015: $19,5872015Revenue 2016: $393,965Expenses 2016: $361,946Net Income 2016: $32,0192016Revenue 2017: $395,233Expenses 2017: $385,534Net Income 2017: $9,6992017Revenue 2018: $437,334Expenses 2018: $395,797Net Income 2018: $41,5372018Revenue 2019: $444,179Expenses 2019: $402,331Net Income 2019: $41,8482019Revenue 2020: $343,901Expenses 2020: $340,125Net Income 2020: $3,7762020Revenue 2021: $294,167Expenses 2021: $393,489Net Income 2021: -$99,3222021Revenue 2022: $469,991Expenses 2022: $487,721Net Income 2022: -$17,7302022Revenue 2023: $499,240Expenses 2023: $543,796Net Income 2023: -$44,5562023Revenue 2024: $566,132Expenses 2024: $569,838Net Income 2024: -$3,7062024Revenue 2025: $600,864Expenses 2025: $628,557Net Income 2025: -$27,6932025

Highlighted filing

2025

Revenue$600,864
Expenses$628,557
Net Income-$27,693
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,569,823
Liabilities
$10,236
Net assets
$1,559,587
Revenue
$600,864
Expenses
$628,557
Net income
-$27,693
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.01$1.56$0.60$0.63$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.54$0.01$1.52$0.57$0.57$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.53$0.01$1.52$0.50$0.54$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.59$0.01$1.58$0.47$0.49$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.62$0.01$1.61$0.29$0.39$0.10
2020Summary only. Only limited summary data is available for this year.$1.71$0.00$1.71$0.34$0.34$0.00
2019Summary only. Only limited summary data is available for this year.$1.72$0.01$1.71$0.44$0.40$0.04
2018Summary only. Only limited summary data is available for this year.$1.69$0.02$1.67$0.44$0.40$0.04
2017Summary only. Only limited summary data is available for this year.$1.65$0.02$1.63$0.40$0.39$0.01
2016Summary only. Only limited summary data is available for this year.$1.64$0.00$1.64$0.39$0.36$0.03
2015Summary only. Only limited summary data is available for this year.$1.61$0.02$1.59$0.41$0.39$0.02
2014Summary only. Only limited summary data is available for this year.$1.59$0.02$1.57$0.42$0.40$0.01
2013Summary only. Only limited summary data is available for this year.$1.58$0.02$1.56$0.43$0.39$0.04
2012Summary only. Only limited summary data is available for this year.$1.54$0.02$1.52$0.40$0.36$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$600,864
Mission and Program Overview

Mission

Our 501c social club's purpose of providing a tennisfacility to play the game of tennis is still beingaccomplishe. Our club is now being enjoyed by its 450 plus members

Provide a member-focused social club for our 400+ members to commingle and engage in racquet sports and social engagement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,280,825$1,327,587▲ $46,762
Land, Buildings, and Equipment, Net$716,765$671,876▼ $44,889
Savings and Temporary Cash Investments$663,941$656,883▼ $7,058
Cap Stk Tr Prin Current Funds$242,000$232,000▼ $10,000
Cash and Non-Interest-Bearing Accounts$92,220$171,249▲ $79,029
Investments in Publicly Traded Securities$62,981$69,815▲ $6,834
Total Assets$1,535,907$1,569,823▲ $33,916
Liabilities
Other Liabilities$13,082$10,236▼ $2,846
Total Liabilities$13,082$10,236▼ $2,846
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,522,825$1,559,587▲ $36,762
Total Liabilities and Net Assets / Fund Balance$1,535,907$1,569,823▲ $33,916

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$276,242$1,300,056-
Land$395,634--
Equipment-$11,082-
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Chris McgrathTreasurerPT$63,557$63,557
Edsel FordDirector-$31,386$31,386
Lynn PaulDirector-$10,996$10,996

Board Members and Trustees

NameTitle
Chad YergeauxDirector
Justin WickensDirector
Ken TeresoDirector
Rob ServantDirector
Sandy ShooshanDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$551,478
Investment Income
$32,225
Other Revenue
$17,161
Change in Net Assets
$-27,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$348,459
Other Expenses$280,098
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$164,827--$164,827
Current Officers, Directors, Trustees, and Key Employees$151,740--$151,740
Occupancy$120,724--$120,724
Depreciation Depletion$44,889--$44,889
Insurance$32,858--$32,858
Payroll Taxes$31,892--$31,892
Fees for Services Other$13,000--$13,000
Office Expenses$11,501--$11,501
Fees for Services Accounting$10,500--$10,500
All Other Expenses$6,495--$6,495
Advertising$2,574--$2,574
Other Expenses$1,022--$1,022
Travel$619--$619
Total Functional Expenses$628,557$0$0$628,557
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contract Deposits$9,224
Credit Card Balances$1,012
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“Members of the club have the ability to purchase bonds”

Member election for additional members Part VI line 7A

“Members of the club have the ability to purchase bonds”

Form 990 governing body review Part VI line 11

“Form 990 is reviewed by management before being filed.”

Governing documents etc available to public Part VI line 19

“Governing documents are available to interested parties upon request.”

Filing and Contact Details

Filer

Filer Name
Ludlow Tennis Club Inc
EIN
04-3050936
In Care Of
% CHRIS MCGRATH
Phone
4135890666
Address
PO BOX 241, LUDLOW, MA 01056

Signing Officer

Name
Chris Mcgrath
Title
Treasurer
Phone
4135890666
Signed
2025-11-10
Discuss with paid preparer
No

Organization Details

Formed
1988
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
6
Employees
20

Preparer

Firm
Timothy M Giguere CPA
Address
180 DENSLOW RD STE 7, EAST LONGMEADOW, MA 01028
Preparer
Timothy M Giguere
Phone
4135253444
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Unrealized gain - $2087erc refund - $68246redemption of bonds - ($6000)prior period adjustments - $122”

Raw XML Appendix358 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE CLUB HAVE THE ABILITY TO PURCHASE BONDS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE CLUB HAVE THE ABILITY TO PURCHASE BONDS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY MANAGEMENT BEFORE BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE TO INTERESTED PARTIES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNREALIZED GAIN - $2087ERC REFUND - $68246REDEMPTION OF BONDS - ($6000)PRIOR PERIOD ADJUSTMENTS - $122
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/WebsiteAddressTxt0LUDLOWTENNISCLUB.COM
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS MCGRATH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04135890666
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUDLOW TENNIS CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0LUDL
ReturnHeader/Filer/EIN0043050936
ReturnHeader/Filer/InCareOfNm0% CHRIS MCGRATH
ReturnHeader/Filer/PhoneNum04135890666
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 241
ReturnHeader/Filer/USAddress/CityNm0LUDLOW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822571442
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TIMOTHY M GIGUERE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0180 DENSLOW RD STE 7
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAST LONGMEADOW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001028
ReturnHeader/PreparerPersonGrp/PhoneNum04135253444
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY M GIGUERE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-13T08:39:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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