Civic Intelligence

West Michigan Community Tennis Inc

EIN 81-1036416 • 501(c)3 • Grandville, MI

Profile

To grow the game of tennis throughout the community through meaningful outreach and quality programs.

Refreshing map…

4250 Spartan Industrial Drive SWGrandville, MI 49418

wmctennis.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.51x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

1.06x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

24th percentile

-8.4%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$100,466

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

23rd percentile

-5.2%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

27th percentile

-6.4%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$3,566,257

Down $196,939 (-5.2%) from 2023

Liabilities

Down

$1,806,061

Down $129,467 (-6.7%) from 2023

Net Assets

Down

$1,760,196

Down $67,472 (-3.7%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin24th percentile

Revenue

Down

$1,700,306

Down $115,350 (-6.4%) from 2023

Expenses

Up

$1,843,684

Up $1,348,602 (+272%) from 2023

Net Income

Down

-$143,378

Down $1,463,952 (-111%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2016: $7,957Liabilities 2016: $0Net Assets 2016: $7,9572016Assets 2017: $7,708Liabilities 2017: $0Net Assets 2017: $7,7082017Assets 2018: $61,584Liabilities 2018: $0Net Assets 2018: $61,5842018Assets 2019: $69,229Liabilities 2019: $0Net Assets 2019: $69,2292019Assets 2020: $27,708Liabilities 2020: $0Net Assets 2020: $27,7082020Assets 2021: $26,058Liabilities 2021: $0Net Assets 2021: $26,0582021Assets 2022: $507,094Liabilities 2022: $0Net Assets 2022: $507,0942022Assets 2023: $3,763,196Liabilities 2023: $1,935,528Net Assets 2023: $1,827,6682023Assets 2024: $3,566,257Liabilities 2024: $1,806,061Net Assets 2024: $1,760,1962024

Highlighted filing

2024

Assets$3,566,257
Liabilities$1,806,061
Net Assets$1,760,196
Open 2024 Filing

Operations Trend

Revenue Growth27th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $22,385Expenses 2016: $14,428Net Income 2016: $7,9572016Revenue 2017: $47,230Expenses 2017: $47,479Net Income 2017: -$2492017Revenue 2018: $126,055Expenses 2018: $72,179Net Income 2018: $53,8762018Revenue 2019: $122,775Expenses 2019: $115,130Net Income 2019: $7,6452019Revenue 2020: $36,701Expenses 2020: $78,222Net Income 2020: -$41,5212020Revenue 2021: $2,337Expenses 2021: $3,987Net Income 2021: -$1,6502021Revenue 2022: $571,858Expenses 2022: $90,822Net Income 2022: $481,0362022Revenue 2023: $1,815,656Expenses 2023: $495,082Net Income 2023: $1,320,5742023Revenue 2024: $1,700,306Expenses 2024: $1,843,684Net Income 2024: -$143,3782024

Highlighted filing

2024

Revenue$1,700,306
Expenses$1,843,684
Net Income-$143,378
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,566,257
Liabilities
$1,806,061
Net assets
$1,760,196
Revenue
$1,700,306
Expenses
$1,843,684
Net income
-$143,378
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.57$1.81$1.76$1.70$1.84$0.14
2023Detailed filing. Detailed filing data is available for this year.$3.76$1.94$1.83$1.82$0.50$1.32
2022Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.57$0.09$0.48
2021Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.00$0.00$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.04$0.08$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.12$0.12$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.13$0.07$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.05$0.05$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.02$0.01$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$1,717,411
Mission and Program Overview

Mission

Promote interest in racquet sports through educational programs

West Michigan Community Tennis exists to enrich lives and build communities through tennis and education in West Michigan with inclusion, education, joy, hope, encouragement, and sustainability.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,015,829$2,921,789▼ $94,040
Savings and Temporary Cash Investments$500,032$643,779▲ $143,747
Cash and Non-Interest-Bearing Accounts$93,710--
Other Notes and Loans Receivable, Net$153,625$689▼ $152,936
Total Assets$3,763,196$3,566,257▼ $196,939
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,580,000$1,521,285▼ $58,715
Unsecured Notes Loans Payable$200,000$200,000→ $0
Accounts Payable and Accrued Expenses$107,621$51,273▼ $56,348
Deferred Revenue$47,907$33,503▼ $14,404
Total Liabilities$1,935,528$1,806,061▼ $129,467
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,827,668$1,725,506▼ $102,162
Net Assets With Donor Restrictions-$34,690-
Total Net Assets Fund Balance$1,827,668$1,760,196▼ $67,472
Total Liabilities and Net Assets / Fund Balance$3,763,196$3,566,257▼ $196,939

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,287,578$124,667$2,412,245
Land$605,650-$605,650
Equipment$28,561$1,503$30,064
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Justin BeckstromGeneral ManagerFT$98,496$1,970$100,466
Morry MikesellEx Director of Strategic GrowthFT$63,284$12,065$75,349

Board Members and Trustees

NameTitle
Win IrwinPresident
Jack PonstineVice President
Andrea WolfeDirector
Christy BuckDirector
Jill MulaneyDirector
Roberto MartinezDirector
Steve VanKootenDirector
Wayne LawrenceDirector
Hope MargherioSecretary
Tripp CorlTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$229,080
Program Service Revenue
$1,376,368
Investment Income
$73,880
Other Revenue
$20,978
All Other Contributions
$229,080
Change in Net Assets
$-143,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$969,309
Salaries, Compensation, and Employee Benefits$874,375
Total Fundraising Expense$104,053
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$445,674$133,963$8,111$587,748
Occupancy$346,154$38,285-$384,439
Current Officers, Directors, Trustees, and Key Employees$70,326$70,326$35,163$175,815
Interest$123,804$13,756-$137,560
Depreciation Depletion$91,113$10,123-$101,236
Payroll Taxes$46,843$18,545$3,929$69,317
Office Expenses$1,001$64,000$1,191$66,192
Fees for Services Accounting-$36,695-$36,695
Information Technology$498$35,857-$36,355
Fees for Services Management-$36,000-$36,000
Advertising$123-$35,370$35,493
Other Employee Benefits$21,980$9,382$1,622$32,984
Fees for Services Other-$1,203$18,185$19,388
Other Expenses$93,895$10,437-$10,437
Insurance-$9,675-$9,675
Pension Plan Contributions$5,752$2,277$482$8,511
Travel-$1,944-$1,944
Total Functional Expenses$1,247,163$492,468$104,053$1,843,684
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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

Form 990 governing body review Part VI line 11

“The 990 is reviewed by the president and a copy is available to each board member before filing.”

Governing documents etc available to public Part VI line 19

“Form 990 is available at irs.gov or Guidestar, the governing documents and financial statements are available upon request of and approval by the board.”

Filing and Contact Details

Filer

Filer Name
West Michigan Community Tennis Inc
EIN
81-1036416
In Care Of
% Win Irwin
Phone
6165384600
Address
4250 Spartan Industrial Drive SW, Grandville, MI 49418

Signing Officer

Name
Win Irwin
Title
President
Phone
6165384600
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Win Irwin
Formed
2016
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
104
Volunteers
77

Preparer

Firm
James H Quist CPA PLC
Address
2425 Avon Ave SW, Wyoming, MI 49519
Preparer
James H Quist CPA
Phone
6164435344
Supplemental Narrative

Additional Explanations

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

“The 2023 financial audit was completed after the extended due date of Form 990. Changes in the reviewed balance sheet include the following:Increase in AP and Accruals of $51,259Recording of Loan fees of 19,280Recording of allowance for credit losses -4,526Change in PP&E 9,893Total changes of $75,906”

List of other fees for services expenses Part IX line 11G

“Payroll and payroll taxes are paid to a management company. The total of $172,000 is for tennis and fitness coaches, we also paid $6,400 for a grant writer to help in raising funds.”

Raw XML AppendixShowing 400 of 479 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.

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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0West Michigan Community Tennis exists to enrich lives and build communities through tennis and education in West Michigan with inclusion, education, joy, hope, encouragement, and sustainability.
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt020978
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IRS990/OccupancyGrp/ProgramServicesAmt0346154
IRS990/OccupancyGrp/TotalAmt0384439
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt064000
IRS990/OfficeExpensesGrp/ProgramServicesAmt01001
IRS990/OfficeExpensesGrp/TotalAmt066192
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01622
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09382
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021980
IRS990/OtherEmployeeBenefitsGrp/TotalAmt032984
IRS990/OtherExpensesGrp/Desc0Program costs
IRS990/OtherExpensesGrp/Desc1Credit losses
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IRS990/OtherExpensesGrp/TotalAmt093895
IRS990/OtherExpensesGrp/TotalAmt110437
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt08111
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0133963
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0445674
IRS990/OtherSalariesAndWagesGrp/TotalAmt0587748
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IRS990/PayrollTaxesGrp/FundraisingAmt03929
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018545
IRS990/PayrollTaxesGrp/ProgramServicesAmt046843
IRS990/PayrollTaxesGrp/TotalAmt069317
IRS990/PensionPlanContributionsGrp/FundraisingAmt0482
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02277
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05752
IRS990/PensionPlanContributionsGrp/TotalAmt08511
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IRS990/PrincipalOfficerNm0Win Irwin
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0Fitness services
IRS990/ProgramServiceRevenueGrp/Desc1Memberships
IRS990/ProgramServiceRevenueGrp/Desc2Other programs
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0964501
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1374024
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt237843
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IRS990/PYOtherRevenueAmt0569
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IRS990/PYRevenuesLessExpensesAmt01320574
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IRS990/PYTotalProfFndrsngExpnsAmt030211
IRS990/PYTotalRevenueAmt01815656
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt050000
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01484076
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt036701
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01707916
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt073912
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02337
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt036701
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02337
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt036701
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04123880
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0124667
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02412245
IRS990ScheduleD/EquipmentGrp/BookValueAmt028561
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01503
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030064
IRS990ScheduleD/LandGrp/BookValueAmt0605650
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0605650
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is reviewed by the president and a copy is available to each board member before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is available at irs.gov or Guidestar, the governing documents and financial statements are available upon request of and approval by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 2023 financial audit was completed after the extended due date of Form 990. Changes in the reviewed balance sheet include the following:Increase in AP and Accruals of $51,259Recording of Loan fees of 19,280Recording of allowance for credit losses -4,526Change in PP&E 9,893Total changes of $75,906
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Payroll and payroll taxes are paid to a management company. The total of $172,000 is for tennis and fitness coaches, we also paid $6,400 for a grant writer to help in raising funds.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
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IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false

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