Liabilities / Assets
32nd percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 46-1952014 • 501(c)3 • Wilmington, NC
Profile
To provide a year round program to under-served youth that provides tennis instruction and academic support in an environment that builds self-esteem, character and life skills, regardless of socio-economic background, color or creed. To promote tennis as an alternative to negative recreation and create an atmosphere that values respect, honesty, sportsmanship, discipline, education and success. The program will focus initially on the greater wilmington, nc area.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
32nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 83.4% of source-year revenue.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
4th percentile
Faster revenue growth than 4% of similar nonprofits.
Assets
Down$743,955
Down $50,726 (-6.4%) from 2022
Liabilities
Down$0
Down $35,054 (-100%) from 2022
Net Assets
Down$743,955
Down $15,672 (-2.1%) from 2022
Revenue
Up$163,131
Up $18,980 (+13%) from 2022
Expenses
Up$178,803
Up $60,634 (+51%) from 2022
Net Income
Down-$15,672
Down $41,654 (-160%) from 2022
Most recent year
2023 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide a year-round program to underserved youth of tennis instruction and academic support that builds self-esteem, character, and life skills, while promoting positive recreation and values like respect, honesty, discipline, and education.
Empowering underserved youth through year-round tennis, education, and character development.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $759,627 | $743,955 | ▼ $15,672 |
| Land, Buildings, and Equipment, Net | $249,678 | $675,818 | ▲ $426,140 |
| Cash and Non-Interest-Bearing Accounts | $66,873 | $68,137 | ▲ $1,264 |
| Loans From Officers Directors | $34,986 | - | - |
| Prepaid Expenses and Deferred Charges | $1,000 | - | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $794,681 | $743,955 | ▼ $50,726 |
| Other Assets Total | $477,130 | $0 | ▼ $477,130 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $68 | - | - |
| Total Liabilities | $35,054 | $0 | ▼ $35,054 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $759,627 | $743,955 | ▼ $15,672 |
| Total Liabilities and Net Assets / Fund Balance | $794,681 | $743,955 | ▼ $50,726 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $532,664 | $36,536 | $569,200 |
| Land | $80,500 | - | $80,500 |
| Other Land Buildings | $58,900 | $3,100 | $62,000 |
| Equipment | $3,754 | $27,178 | $30,932 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Lendward Simpson | Former Executive Director | FT | $90,000 | $20,028 | $110,028 |
| Name | Title |
|---|---|
| Johnnie Ashe | Executive Consultant |
| April Doetsch | Secretary |
| Janet Gaino | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $96,885 |
| Other Expenses | $81,918 |
| Total Fundraising Expense | $9,000 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $63,000 | $18,000 | $9,000 | $90,000 |
| Depreciation Depletion | $20,463 | - | - | $20,463 |
| Occupancy | $16,160 | - | - | $16,160 |
| Insurance | $9,141 | $498 | - | $9,639 |
| Payroll Taxes | $5,370 | $1,515 | - | $6,885 |
| Fees for Services Accounting | - | $4,256 | - | $4,256 |
| Office Expenses | $2,407 | $679 | - | $3,086 |
| Fees for Services Other | $2,349 | $663 | - | $3,012 |
| Other Expenses | $1,122 | - | - | $1,122 |
| Advertising | $835 | - | - | $835 |
| Total Functional Expenses | $144,192 | $25,611 | $9,000 | $178,803 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $34,986 | - | - |
“A draft of the Form 990 is provided to select members of the Board of Directors for their review prior to filing.”
“Board Members are required to disclose interests that could give rise to conflicts. In the event a conflict arises during the year, the Organization's conflict of interest policy requires that the individual not participate in deliberations and decisions regarding the transaction and abstain from voting. In some circumstances, the individual may be asked to leave the room when the matter is being discussed.”
“Documents required to be open for public inspection are available to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 68 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Empowering underserved youth through year-round tennis, education, and character development. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 835 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 835 |
| IRS990/AllOtherContributionsAmt | 0 | 150943 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JoAnn Simpson |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9105209264 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1406 Orange Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Wilmington |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28401 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 66873 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 68137 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 9000 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 18000 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 63000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 90000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 163131 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 81918 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -15672 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 96885 |
| IRS990/CYTotalExpensesAmt | 0 | 178803 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 9000 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 163131 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | 0 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 20463 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 20463 |
| IRS990/Desc | 0 | Provided a year-round program for underserved youth in the Greater Wilmington, NC area, offering tennis instruction and academic support in a structured environment that promotes self-esteem, character development, and life skills. The program emphasized tennis as a positive alternative to negative recreation and fostered values such as respect, honesty, sportsmanship, discipline, and educational achievement. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DistributionToDonorInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 144192 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4256 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4256 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 663 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 2349 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 3012 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 20028 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Lendward Simpson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Janet Gaino |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Johnnie Ashe |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | April Doetsch |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 90000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Former Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Executive Consultant |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2013 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GovernmentGrantsAmt | 0 | 12188 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 163131 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 498 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 9141 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9639 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 66814 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 249678 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 675818 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 742632 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 34986 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To provide a year-round program to underserved youth of tennis instruction and academic support that builds self-esteem, character, and life skills, while promoting positive recreation and values like respect, honesty, discipline, and education. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 759627 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 743955 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 16160 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 16160 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 679 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 2407 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3086 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 477130 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Program Supplies |
| IRS990/OtherExpensesGrp/Desc | 1 | Communication Expenses |
| IRS990/OtherExpensesGrp/Desc | 2 | Auto Expenses |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 21681 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1664 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1122 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 21681 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1664 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1122 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1515 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 5370 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 6885 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1000 |
| IRS990/PrincipalOfficerNm | 0 | JoAnn Simpson |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 144151 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 53579 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 25982 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 64590 |
| IRS990/PYTotalExpensesAmt | 0 | 118169 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 144151 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -15672 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 759627 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 743955 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 163130 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 144600 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 191488 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 216568 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 434644 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1150430 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.97050 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.80000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1116482 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 33948 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 163130 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 144600 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 191488 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 216568 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 434644 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1150430 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1150430 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 532664 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 36536 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 569200 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3754 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 27178 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 30932 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 80500 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 80500 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 58900 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 3100 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 62000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 675818 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/HousingAllowanceOrResidenceInd | 0 | X |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | The organization owns a residential property that includes a tennis court used to deliver year-round tennis instruction and mentoring programs to underserved youth, consistent with its exempt purpose. The Executive Director resides at the property and oversees daily operations, program delivery, and facility maintenance. The tennis court is a core component of the program and is regularly used by youth participants. The housing arrangement enables the Executive Director to be on-site to support program activities, ensure safety, and maintain the facility, which is integral to the organization's charitable operations. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 1a |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 0 | 0 |
| IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/PersonNm | 0 | Lenward Simpson |
| IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/RlnDisqualifiedPersonOrgTxt | 0 | Executive Director |
| IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/TransactionCorrectedInd | 0 | 1 |
| IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/TransactionDesc | 0 | Erroneous Title Transfer |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | In 2018, the organization purchased a residential property intended for use in furtherance of its exempt purposes. In 2023, due to an error by legal counsel, the property was titled in the name of the then-Executive Director, Lenny Simpson. Following Mr. Simpson's passing, the property was transferred to his wife, JoAnn Simpson, who is now serving as Executive Director.While titled in the name of Lenny and/or JoAnn Simpson, they lived on-site and managed operations, programs, and facility upkeep. The tennis court, central to youth programming, was actively used. Fair market rent was reported as other compensation to Mr. Simpson.Upon discovery of the error, JoAnn Simpson initiated corrective action, including working with legal counsel to transfer the deed back to the organization. The Board of Directors was informed and is overseeing the remediation process. The organization did not intend to confer a private benefit, and the individuals involved were unaware of the titling error at the time it occurred. The organization is committed to full compliance and transparency and is taking all necessary steps to correct the transaction and prevent recurrence. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule L, Part I |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A draft of the Form 990 is provided to select members of the Board of Directors for their review prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Board Members are required to disclose interests that could give rise to conflicts. In the event a conflict arises during the year, the Organization's conflict of interest policy requires that the individual not participate in deliberations and decisions regarding the transaction and abstain from voting. In some circumstances, the individual may be asked to leave the room when the matter is being discussed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Documents required to be open for public inspection are available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, line 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxableDistributionsInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 794681 |
| IRS990/TotalAssetsEOYAmt | 0 | 743955 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 794681 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 743955 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 163131 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 9000 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 25611 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 144192 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 178803 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 35054 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 35054 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 759627 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 743955 |
| IRS990/TotalOtherCompensationAmt | 0 | 20028 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 144192 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 90000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 163131 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 8 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 794681 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 743955 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1406 Orange Street |
| IRS990/USAddress/CityNm | 0 | Wilmington |
| IRS990/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/USAddress/ZIPCd | 0 | 28401 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | www.one-love-tennis.org |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JoAnn Simpson |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9105209264 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Lenny Simpson Tennis and Education Fund |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LENN |
| ReturnHeader/Filer/EIN | 0 | 461952014 |
| ReturnHeader/Filer/PhoneNum | 0 | 9105209264 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1406 Orange Street |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Wilmington |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 28401 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 561719839 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | EARNEY Accountants & Advisors PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 700 Military Cutoff Road Suite 250 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Wilmington |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 28405 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9102569995 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Joel French CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-20T13:13:31-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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