Civic Intelligence

La Jolla Tennis Club

EIN 23-7212049 • 501(c)4 • LA Jolla, CA

Profile

Public tennis court maintenance and tennis services and free two week tennis camp for juniors

7632 Draper AvenueLA Jolla, CA 92037

www.ljtc.org

Siviq Scores

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

Liabilities / Assets

94th percentile

0.78x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

0.75x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

86th percentile

33%

Higher net margin than 86% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

92nd percentile

56%

Faster asset growth than 92% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

15%

Faster revenue growth than 73% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$376,850

Up $135,678 (+56%) from 2023

Liabilities

Up

$293,426

Up $125,753 (+75%) from 2023

Net Assets

Up

$83,424

Up $9,925 (+14%) from 2023

Revenue

Up

$392,350

Up $50,221 (+15%) from 2023

Expenses

Down

$264,430

Down $118,804 (-31%) from 2023

Net Income

Up

$127,920

Up $169,025 (+411%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2020: $139,149Net Assets 2020: $139,1492020Assets 2021: $158,755Liabilities 2021: $83,181Net Assets 2021: $75,5742021Assets 2022: $220,452Liabilities 2022: $105,848Net Assets 2022: $114,6042022Assets 2023: $241,172Liabilities 2023: $167,673Net Assets 2023: $73,4992023Assets 2024: $376,850Liabilities 2024: $293,426Net Assets 2024: $83,4242024

Highlighted filing

2024

Assets$376,850
Liabilities$293,426
Net Assets$83,424

Operations Trend

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

$400K$200K$0-$200KRevenue 2020: $194,565Expenses 2020: $168,242Net Income 2020: $26,3232020Revenue 2021: $374,597Expenses 2021: $367,854Net Income 2021: $6,7432021Revenue 2022: $364,804Expenses 2022: $325,774Net Income 2022: $39,0302022Revenue 2023: $342,129Expenses 2023: $383,234Net Income 2023: -$41,1052023Revenue 2024: $392,350Expenses 2024: $264,430Net Income 2024: $127,9202024

Highlighted filing

2024

Revenue$392,350
Expenses$264,430
Net Income$127,920

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 28, 2025
Return Version
2024v5.1
Gross Receipts
$392,350
Mission and Program Overview

Mission

Public tennis court maintenance and tennis services and free two week tennis camp for juniors

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$105,030$200,557▲ $95,527
Cash and Non-Interest-Bearing Accounts$131,862$172,091▲ $40,229
Rtn Earn Endowment Incm Other Fnds$73,499$83,424▲ $9,925
Accounts Receivable$4,280$3,175▼ $1,105
Prepaid Expenses and Deferred Charges-$1,027-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$241,172$376,850▲ $135,678
Other Assets Total-$0-
Liabilities
Other Liabilities$79,820$208,947▲ $129,127
Deferred Revenue$83,685$82,845▼ $840
Accounts Payable and Accrued Expenses$4,168$1,634▼ $2,534
Total Liabilities$167,673$293,426▲ $125,753
Net Assets / Fund Balance
Total Net Assets Fund Balance$73,499$83,424▲ $9,925
Total Liabilities and Net Assets / Fund Balance$241,172$376,850▲ $135,678
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ralph TemplePresident
Cj AllisonVice President
Jay SchillerSecretary
John BroderickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$179,369
Program Service Revenue
$207,453
Investment Income
$5,528
Other Revenue
$0
All Other Contributions
$9,028
Change in Net Assets
$127,920
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$137,247
Salaries, Compensation, and Employee Benefits$127,183
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$117,557-$117,557
All Other Expenses$16,728$24,101-$40,829
Other Expenses$15,029--$15,029
Payroll Taxes-$9,626-$9,626
Insurance-$7,309-$7,309
Office Expenses-$1,843-$1,843
Fees for Services Legal-$1,697-$1,697
Fees for Services Accounting-$450-$450
Total Functional Expenses$101,847$162,583$0$264,430
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
General Reserves$208,947
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

All members of the governing body are sent a copy of form 990 via email before the form is filed with the internal revenue service.

Form 990, Part VI, Section B, Line 15A

Compensation is addressed at the bi-monthly board meetings.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
La Jolla Tennis Club
EIN
23-7212049
Phone
8584544434
Address
7632 DRAPER AVENUE, LA JOLLA, CA 92037

Signing Officer

Name
Ralph Temple
Title
President
Signed
2025-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ralph Temple
Formed
1960
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
8
Employees
6
Volunteers
20

Preparer

Firm
Stella Galovich
Address
8648 FROBISHER ST, SAN DIEGO, CA 92126
Preparer
Stella Galovich
Phone
8582656741
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

ADDITIONS TO GENERAL RESERVE: Column (A) - Total = $10000; Column (B) - Program Services = $10000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

BANK FEES: Column (A) - Total = $9158; Column (B) - Program Services = $0; Column (C) - Management & General = $9158; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

CLUB SPONSORSHIP: Column (A) - Total = $350; Column (B) - Program Services = $0; Column (C) - Management & General = $350; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

CONTINUING EDUCATION: Column (A) - Total = $2895; Column (B) - Program Services = $0; Column (C) - Management & General = $2895; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Postage and Shipping: Column (A) - Total = $53; Column (B) - Program Services = $0; Column (C) - Management & General = $53; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Printing and Publications: Column (A) - Total = $19; Column (B) - Program Services = $0; Column (C) - Management & General = $19; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

REGISTRATION FEES: Column (A) - Total = $120; Column (B) - Program Services = $0; Column (C) - Management & General = $120; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

SOCIAL ACTIVITIES: Column (A) - Total = $6728; Column (B) - Program Services = $6728; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

SUBSCRIPTIONS: Column (A) - Total = $7436; Column (B) - Program Services = $0; Column (C) - Management & General = $7436; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

UTILITIES: Column (A) - Total = $4070; Column (B) - Program Services = $0; Column (C) - Management & General = $4070; Column (D) - Fundraising = $0

Form 990, Part XI, Line 9

Transfer of prior year earnings to general reserve = -$117995

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

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION IS ADDRESSED AT THE BI-MONTHLY BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADDITIONS TO GENERAL RESERVE: Column (A) - Total = $10000; Column (B) - Program Services = $10000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK FEES: Column (A) - Total = $9158; Column (B) - Program Services = $0; Column (C) - Management & General = $9158; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CLUB SPONSORSHIP: Column (A) - Total = $350; Column (B) - Program Services = $0; Column (C) - Management & General = $350; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTINUING EDUCATION: Column (A) - Total = $2895; Column (B) - Program Services = $0; Column (C) - Management & General = $2895; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Postage and Shipping: Column (A) - Total = $53; Column (B) - Program Services = $0; Column (C) - Management & General = $53; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Printing and Publications: Column (A) - Total = $19; Column (B) - Program Services = $0; Column (C) - Management & General = $19; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9REGISTRATION FEES: Column (A) - Total = $120; Column (B) - Program Services = $0; Column (C) - Management & General = $120; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SOCIAL ACTIVITIES: Column (A) - Total = $6728; Column (B) - Program Services = $6728; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11SUBSCRIPTIONS: Column (A) - Total = $7436; Column (B) - Program Services = $0; Column (C) - Management & General = $7436; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12UTILITIES: Column (A) - Total = $4070; Column (B) - Program Services = $0; Column (C) - Management & General = $4070; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13TRANSFER OF PRIOR YEAR EARNINGS TO GENERAL RESERVE = -$117995
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part XI, Line 9
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0162583
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0101847
IRS990/TotalFunctionalExpensesGrp/TotalAmt0264430
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0167673
IRS990/TotalLiabilitiesEOYAmt0293426
IRS990/TotalLiabilitiesGrp/BOYAmt0167673
IRS990/TotalLiabilitiesGrp/EOYAmt0293426
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt073499
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt083424
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt05933
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt05933
IRS990/TotalProgramServiceExpensesAmt0101847
IRS990/TotalProgramServiceRevenueAmt0207453
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0212981
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0392350
IRS990/TotalVolunteersCnt020
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0376850
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IRS990/USAddress/AddressLine1Txt07632 DRAPER AVENUE
IRS990/USAddress/CityNm0LA JOLLA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092037
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.LJTC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RALPH TEMPLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LA JOLLA TENNIS CLUB
ReturnHeader/Filer/BusinessNameControlTxt0LAJO
ReturnHeader/Filer/EIN0237212049
ReturnHeader/Filer/PhoneNum08584544434
ReturnHeader/Filer/USAddress/AddressLine1Txt07632 DRAPER AVENUE
ReturnHeader/Filer/USAddress/CityNm0LA JOLLA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092037
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STELLA GALOVICH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08648 FROBISHER ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092126
ReturnHeader/PreparerPersonGrp/PhoneNum08582656741
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stella Galovich
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-04-03T09:48:04-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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