Middleburg Tennis Association

“The organization's by-laws were amended and restated in april 2024.”

“The organization is a private, nonprofit memberhship club. Regular members are elected by majority vote of the board.”

“Members of the organization elect or re-elect members for the director class whose terms are expiring at each annual meeting.”

“Members of the organization meet annually to elect directors and addresss other matters as the board determines. The majority of votes cast by the members at these meetings are necessary for the adoption of any matter voted upon by the members.”

“Organization has no committee acting on behalf of governing body”

“The treasurer and/or president review the tax return prior to signing.”

“Employee contracts are reviewed on an annual basis. Employee meets with president and vice president for a performance review. Any increase is approved by the entire board. Substantiation is in board minutes.”

“All organizational and financial documents are available to members upon request.”

“Mta staffing and compensation: mta has a co-employer service agreement dated 12/02/2014 with paychex (a professional employer organization) in which mta and paychex are co-employers of all employees providing services to mta. Under the terms of the agreement, mta has rights of control and supervision over the employees and rights to determine the manner and means by which those employees perform their duties for mta. Paychex provides employment services related to payroll administration and processing, tax compliance and reporting, and required workers compensation insurance covereage. Paychex (fein 45-5462719) is reported as an independent contractor in section b of part vii. Compensation paid to paychex includes amounts for employee wages and salaries, payroll taxes and benefits, as well as workers compensation insurance and payroll administrative fees.”

“Tennis facilities and related amenities: indoor and outdoor tennis courts, instruction, tournaments and other amenities for members.”

“Question 2a the middleburg tennis association (mta) has employees, but does not file forms w-2 for those employees. Under the terms of a co-employer service agreement with paychex(a professional employer organization, fein 45-5462719), mta and paychex are co-employers of the employees. Paychex prepares and issues the required payroll compliance reports, including the forms w-2 and w-3. Paychex has been reported as an independent contractor in section b of part vii of this form 990. See additional information on schedule o related to form 990, part vii.”