TY 2022 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) LEWIS SHERR SEE SCH O...................................................................... CEO & EXEC. DIR. (EFF. 5/22)	10.0 ................. 35.0		X		0	1,287,827	59,024
(2) Daniel Zausner...................................................................... VP, CHIEF OPERATING OFFICER	40.0 ................. 0.0		X		982,777	0	42,528
(3) Michael Dowse...................................................................... CEO & EXEC. DIR. (THRU 3/22)	10.0 ................. 35.0		X		0	643,667	33,897
(4) Charles Jettmar...................................................................... MD, CAPITAL PROJ. & ENGINEER.	40.0 ................. 0.0			X	295,322	0	58,446
(5) Christopher Studley...................................................................... SR. DIRECTOR, EVENT SERVICES	40.0 ................. 0.0			X	233,654	0	52,800
(6) Adam Sinclair...................................................................... SR. DIR., FACILITY OPERATIONS	40.0 ................. 0.0			X	239,425	0	28,079
(7) Monica Harrigan...................................................................... SR. DIR., TICKET OP.	40.0 ................. 0.0			X	228,784	0	16,409
(8) Michael Rodriguez...................................................................... SR. DIR., TICKET OP.	40.0 ................. 0.0			X	224,788	0	12,943
(9) Michael McNulty III...................................................................... Chairman & President	4.0 ................. 20.0	X	X		0	35,000	0
(10) Dr Brian Hainline...................................................................... First Vice President	3.0 ................. 14.0	X	X		0	25,000	0
(11) Vania King...................................................................... Director	2.0 ................. 6.0	X			0	21,000	0
(12) Laura F Canfield...................................................................... Vice President	3.0 ................. 10.0	X	X		0	20,000	0
(13) Violet Clark...................................................................... VICE PRESIDENT	3.0 ................. 13.0	X	X		0	20,000	0
(14) Brian Vahaly...................................................................... Secretary & Treasurer	3.0 ................. 10.0	X	X		0	20,000	0
(15) Megan Moulton-Levy...................................................................... Director	2.0 ................. 6.0	X			0	15,500	0
(16) Jeffrey Baill...................................................................... Director	2.0 ................. 6.0	X			0	10,000	0
(17) Kathleen Francis...................................................................... Director	2.0 ................. 6.0	X			0	10,000	0

(A) Name and business address	(B) Description of services	(C) Compensation
FUGAZY SPORTS ENTERTAINMENT, 1270 AVENUE OF THE AMERICAS NEW YORK,NY10020	TRANSPORTATION	3,545,605
ADCO ELECTRICAL CORPORATION, 201 EDWARD CURRY AVENUE STATEN ISLAND,NY10314	ELECTRICAL & TELECOM	2,972,028
ANDY FRAIN SERVICES INC, 761 SHORELINE DRIVE AURORA,IL60504	SECURITY	2,230,242
ANCHOR CONTRACTORS, 280 WEST JAMAICA AVE VALLEY STREAM,NY11580	GENERAL CONSTRUCTION	1,969,038
TRIAD MAINTENANCE GROUP LLC, 97-24 ATLANTIC AVENUE OZONE PARK,NY11416	GENERAL CONSTRUCTION	1,312,522
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 44

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
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Attach to Form 990 or Form 990-EZ.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

Name of the organization

USTA NATIONAL TENNIS CENTER INCORPORATED

Employer identification number

13-2946690

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2022

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2022 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2020 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2022. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2021. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2021. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2022

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	0	0	0	0	0	0
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	93,013,925	108,625,452	4,498,530	100,804,404	124,150,463	431,092,774
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....						0
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...						0
5	The value of services or facilities furnished by a governmental unit to the organization without charge						0
6	Total. Add lines 1 through 5	93,013,925	108,625,452	4,498,530	100,804,404	124,150,463	431,092,774
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons						0
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.						0
c	Add lines 7a and 7b..						0
8	Public support. (Subtract line 7c from line 6.)						431,092,774

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
9	Amounts from line 6...	93,013,925	108,625,452	4,498,530	100,804,404	124,150,463	431,092,774
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	1,280,608	1,999,100	1,114,143	496,761	287,379	5,177,991
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.						0
c	Add lines 10a and 10b.	1,280,608	1,999,100	1,114,143	496,761	287,379	5,177,991
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.						0
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..	0	0	1,026,000	0	0	1,026,000
13	Total support. (Add lines 9, 10c, 11, and 12.)..	94,294,533	110,624,552	6,638,673	101,301,165	124,437,842	437,296,765

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2022 (line 8, column (f) divided by line 13, column (f)) .........

98.581 %

Public support percentage from 2021 Schedule A, Part III, line 15 ...............

98.233 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2022 (line 10c, column (f) divided by line 13, column (f)) ......

1.184 %

Investment income percentage from 2021 Schedule A, Part III, line 17 .............

1.514 %

19a

33 1/3% support tests-2022. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3% support tests—2021. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2022

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2022

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2022

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2022

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2022 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2022	(iii) Distributable Amount for 2022
1 Distributable amount for 2022 from Section C, line 6
2 Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2022:
a From 2017.......
b From 2018.......
c From 2019.......
d From 2020.......
e From 2021.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2022 distributable amount
i Carryover from 2017 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2022 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2022 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2023. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2018.....
b Excess from 2019.....
c Excess from 2020.....
d Excess from 2021.....
e Excess from 2022.....

Schedule A (Form 990) (2022)

Schedule A (Form 990) 2022

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2022

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

SchCMd Bullet

Complete if the organization is described below. SchCMd Bullet

Attach to Form 990 or Form 990-EZ.
SchCMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
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Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
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Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
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Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
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Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
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Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

USTA NATIONAL TENNIS CENTER INCORPORATED

Employer identification number

13-2946690

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

Political campaign activity expenditures. See instructions .................................................................... SchCMd Bullet

Volunteer hours for political campaign activities. See instructions ..................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ SchCMd Bullet

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... SchCMd Bullet

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... SchCMd Bullet

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ SchCMd Bullet

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... SchCMd Bullet

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

For Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990) 2021

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check SchCMd Bullet

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

Schedule C (Form 990) 2021

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes|No

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? ...........................................................................................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Yes

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Yes

100,094

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Total. Add lines 1c through 1i ....................................................................................................

100,094

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

Total ...........................................................................................................................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................

Taxable amount of lobbying and political expenditures. See Instructions .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation
PART II-B:	Lobbying activities for other operational matters affecting the USTA Billie Jean King National Tennis Center.

Schedule C (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
SchDMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

USTA NATIONAL TENNIS CENTER INCORPORATED

Employer identification number

13-2946690

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... SchDMd Bullet

(ii)

Assets included in Form 990, Part X ............................... SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2021

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Term endowment SchDMd Bullet

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	55,310		55,310
b	Buildings ....	10,323,932	10,317,513	6,419
c	Leasehold improvements	1,079,216,810	513,213,921	566,002,889
d	Equipment ....	110,789,427	90,554,382	20,235,045
e	Other .....	67,710,350	52,328,581	15,381,769
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				601,681,432

Schedule D (Form 990) 2021

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes	0
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	21,174,116
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2021

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	124,424,541
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	-31,436
b	Donated services and use of facilities .........	2b	35,213
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................			2e	3,777
3	Subtract line 2e from line 1..................			3	124,420,764
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a	17,078
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c	17,078
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	124,437,842

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	128,765,775
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a	35,213
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................			2e	35,213
3	Subtract line 2e from line 1...................			3	128,730,562
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a	17,078
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................			4c	17,078
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	128,747,640

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference

Explanation

PART X, LINE 2:

USTA NATIONAL TENNIS CENTER INCORPORATED (NTC) is a not-for-profit organization exempt from income taxes under Section 501(c)(3) of the Code, except for immaterial amounts of income considered by the Internal Revenue Service (IRS) to be unrelated business taxable income, for which income taxes have been provided. NTC has filed IRS Form 990, as required, and all other applicable returns in jurisdictions, as required. For the year ended December 31, 2022, there were no interest or penalties required to be recorded or disclosed in the financial statements. In addition, NTC has not taken an unsubstantiated tax position that would require provision of a liability under ASC 740, Income Taxes. NTC is subject to routine audits by taxing authorities.

Schedule D (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

USTA NATIONAL TENNIS CENTER INCORPORATED

Employer identification number

13-2946690

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Yes

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Yes

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2022

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1Michael Dowse CEO & EXEC. DIR. (THRU 3/22)	(i) (ii)	0 ------------- 149,091	0 ------------- 490,500	0 ------------- 4,076	0 ------------- 4,500	0 ------------- 29,397	0 ------------- 677,564	0 ------------- 0
2Daniel Zausner VP, CHIEF OPERATING OFFICER	(i) (ii)	674,546 ------------- 0	286,543 ------------- 0	21,688 ------------- 0	21,261 ------------- 0	21,267 ------------- 0	1,025,305 ------------- 0	0 ------------- 0
3Charles Jettmar MD, CAPITAL PROJ. & ENGINEER.	(i) (ii)	227,787 ------------- 0	67,121 ------------- 0	414 ------------- 0	17,833 ------------- 0	40,613 ------------- 0	353,768 ------------- 0	0 ------------- 0
4Christopher Studley SR. DIRECTOR, EVENT SERVICES	(i) (ii)	182,274 ------------- 0	51,218 ------------- 0	162 ------------- 0	13,546 ------------- 0	39,254 ------------- 0	286,454 ------------- 0	0 ------------- 0
5Adam Sinclair SR. DIR., FACILITY OPERATIONS	(i) (ii)	197,093 ------------- 0	42,152 ------------- 0	180 ------------- 0	13,930 ------------- 0	14,149 ------------- 0	267,504 ------------- 0	0 ------------- 0
6Monica Harrigan SR. DIR., TICKET OP.	(i) (ii)	186,785 ------------- 0	41,225 ------------- 0	774 ------------- 0	12,949 ------------- 0	3,460 ------------- 0	245,193 ------------- 0	0 ------------- 0
7Michael Rodriguez SR. DIR., TICKET OP.	(i) (ii)	184,732 ------------- 0	37,770 ------------- 0	2,286 ------------- 0	12,494 ------------- 0	449 ------------- 0	237,731 ------------- 0	0 ------------- 0
8LEWIS SHERR SEE SCH O CEO & EXEC. DIR. (EFF. 5/22)	(i) (ii)	0 ------------- 856,298	0 ------------- 430,725	0 ------------- 804	0 ------------- 21,261	0 ------------- 37,763	0 ------------- 1,346,851	0 ------------- 0

Schedule J (Form 990) 2022

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference

Explanation

PART I, LINE 2:

FIRST CLASS TRAVEL: IN ACCORDANCE WITH THE TRAVEL POLICY, BOARD MEMBERS AND EMPLOYEES ABOVE DIRECTOR LEVEL ARE ENTITLED TO BUSINESS CLASS AIRFARES FOR FLIGHTS GREATER THAN FIVE HOURS. THE PRESIDENT AND FIRST VP ARE ENTITLED TO BUSINESS CLASS AIRFARES FOR ALL FLIGHTS. IN THE EVENT BUSINESS CLASS AIRFARE IS NOT AVAILABLE, THE ABOVE INDIVIDUALS ARE ENTITLED TO FIRST CLASS UNDER THE ASSOCIATION'S ACCOUNTABLE EXPENSE REIMBURSEMENT PLAN.

PART I, LINE 3:

UNITED STATES TENNIS ASSOCIATION INCORPORATED (USTA), AN AFFILIATE OF THE REPORTING ORGANIZATION PAID COMPENSATION TO THE REPORTING ORGANIZATION'S TOP MANAGEMENT OFFICIAL. USTA HAS ESTABLISHED THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL USING COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, FORM 990 OF OTHER ORGANIZATIONS, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.

Schedule J (Form 990) 2022

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

USTA NATIONAL TENNIS CENTER INCORPORATED

Employer identification number

13-2946690

Return Reference	Explanation
FORM 990, PART III, LINE 4A:	THE USTA NATIONAL TENNIS CENTER, INC ("NTC") PROVIDES RECREATIONAL AND CIVIC FACILITIES FOR THE GENERAL PUBLIC AT THE USTA BILLIE JEAN KING NATIONAL TENNIS CENTER. ON DECEMBER 22, 1993 THE NTC AND THE CITY OF NEW YORK ENTERED INTO A LONG-TERM LEASE FOR WHAT IS NOW 42 ACRES OF NEW YORK CITY PARK LAND IN FLUSHING MEADOWS CORONA PARK IN FLUSHING, NEW YORK. THE LEASE, INCLUDING RENEWAL OPTIONS, IS FOR 99 YEARS. THE USTA BILLIE JEAN KING NATIONAL TENNIS CENTER ("BJKNTC") CONSISTS OF 46 TOTAL TENNIS COURTS, INCLUDING ARTHUR ASHE STADIUM, LOUIS ARMSTRONG STADIUM, GRANDSTAND COURT AND THE INDOOR TENNIS FACILITY; BJKNTC ALSO INCLUDES PLAYERS' LOCKER ROOMS AND LOUNGE, RESTAURANTS, A PRO SHOP AND OFFICES. ALL OPERATING AND MAINTENANCE EXPENSES FOR THE FACILITY ARE BORNE BY THE NTC. AS DESCRIBED MORE FULLY BELOW, THE NTC OPERATES PROGRAMS AT THE FACILITY YEAR-ROUND. THROUGHOUT THE YEARS, THE NTC HAS MADE CAPITAL IMPROVEMENTS TO THE FACILITY INCLUDING THE INDOOR TENNIS FACILITY WITH 12 INDOOR COURTS AS WELL AS THE RECONSTRUCTION OF ALL 13 TOURNAMENT AND 17 PRACTICE COURTS, WHICH FURTHER HELPS PROVIDE RECREATIONAL AND CIVIC FACILITIES FOR THE GENERAL PUBLIC. BEGINNING IN 2014, THE NTC ENTERED INTO A SERIES OF FINANCING TRANSACTIONS REFERRED TO AS PRIVATE PLACEMENTS WHICH RESULTED IN THE NTC ISSUING $600 MILLION IN SENIOR SECURED FIXED RATE NOTES AND A $150 MILLION SENIOR SECURED REVOLVING CREDIT FACILITY. THE MAJORITY OF THE PROCEEDS OF THE PRIVATE PLACEMENT ARE TO PROVIDE FUNDING FOR A NUMBER OF CAPITAL PROJECTS AT THE NTC. PURSUANT TO AN AGREEMENT BETWEEN THE NTC AND UNITED STATES TENNIS ASSOCIATION, INC. ("USTA"), DATED AS OF JULY 1, 1993, AS AMENDED FROM TIME-TO-TIME THE NTC HAS THE RIGHT TO SELL AND COLLECT TICKET REVENUE FOR THE US OPEN TENNIS CHAMPIONSHIPS HELD AT THE BJKNTC. PURSUANT TO THE NTC'S LEASE WITH NEW YORK CITY, CERTAIN PRIVATE PLACEMENT DOCUMENTS, AND THE AGREEMENT WITH THE USTA, THE US OPEN TENNIS CHAMPIONSHIPS ARE HELD ANNUALLY AT THE FACILITY. THE COMMUNITY TENNIS DEVELOPMENT PROGRAM AT THE NTC PROVIDES DIVERSE AND MULTIPLE OPPORTUNITIES TO THE SURROUNDING COMMUNITIES THAT ULTIMATELY PROMOTE AND DEVELOP THE GAME OF TENNIS. IN ADDITION TO PROMOTING VALUABLE SOCIAL SKILLS, THE MAIN GOAL OF THESE PROGRAMS IS TO ENSURE ALL PARTICIPANTS, REGARDLESS OF AGE AND GENDER, PURSUE ACTIVITIES WHICH ENRICH THEIR HEALTH AND PHYSICAL FITNESS. THIS GOAL IS ACHIEVED THROUGH THE FOLLOWING: A) RECREATION FACILITY: THE NTC IS OPEN TO THE PUBLIC SEVEN DAYS A WEEK, EXCEPT DURING THE US OPEN TENNIS CHAMPIONSHIPS OR WHEN CLOSED FOR NECESSARY REPAIRS. THROUGH OUR COMMUNITY OUTREACH INITIATIVES, THE GENERAL PUBLIC IS ENCOURAGED TO TAKE ADVANTAGE OF THE INDOOR/OUTDOOR TENNIS COURTS AND OTHER FACILITIES. COURTS MAY BE RESERVED UP TO TWO DAYS IN ADVANCE. DUE TO ITS INHERENT STRUCTURE, TENNIS IS A SAFE SPORT TO PLAY, EVEN WHEN OTHER SPORTS AND PHYSCIAL ACTIVITIES WERE HAMPERED BY COVID-19 RESTRICTIONS. THEREFORE, THE NTC PROVIDED A SAFE HAVEN FOR TENS OF THOUSANDS OF NEW YORKERS TO GET PHYSICAL EXERCISE AND NEEDED SOCIALIZATION THROUGHOUT THE PANDEMIC. B) TENNIS CLINICS AND DEVELOPMENT: THE NTC CONDUCTS COMMUNITY OUTREACH CLINICS THROUGHOUT THE YEAR THAT BENEFIT THE SURROUNDING COMMUNITIES, AND MANY OF THE PUBLIC SCHOOLS THROUGHOUT QUEENS AND THE OTHER BOROUGHS. THESE CLINICS ARE HELD AT VARIOUS TIMES 11 MONTHS OF THE YEAR. THE NTC PARTNERS WITH COMMUNITY TENNIS ASSOCIATIONS, SUCH AS THE CITY PARKS FOUNDATION, NYJTL, AND THE WHEELCHAIR SPORTS FOUNDATION, TO PROVIDE DONATED COURTS AND INSTRUCTION. IN ADDITION TO THE CLINICS, THE NTC PROVIDES TENNIS INSTRUCTION WITH AN EDUCATIONAL COMPONENT FOR LOCAL SCHOOLS THROUGH OUR P.A.C.E.S. (PROGRAM FOR ALTERNATIVE CLASSROOM ENVIRONMENT FOR STUDENTS). C) NTC TOURNAMENTS/EVENTS: THIS PROGRAM PROMOTES TENNIS PLAY AT THE NTC BY PROVIDING VARIOUS COMPETITIONS FOR LOCAL PLAYERS. HUNDREDS OF BOYS AND GIRLS, AGES 6-10 YEARS OLD, PARTICIPATE IN ORGANIZED, FUN, NON-ELIMINATION, MAXIMAL ENCOUNTER PLAY DAYS AND EVENTS UTILIZING SHORT COURTS, LOW COMPRESSION TENNIS BALLS AND APPROPRIATELY SIZED RACQUETS. OLDER YOUNGSTERS PARTICIPATE IN USTA SANCTIONED TOURNAMENTS. THE NTC ALSO HOSTS MANY OTHER SECTIONAL ADULT AND YOUTH EVENTS/TOURNAMENTS. D) NTC SUMMER CAMPS: HUNDREDS OF NYC CHILDREN ATTEND OUR SUMMER CAMPS IN WHICH THEY ARE PROVIDED BASIC TENNIS INSTRUCTION, INCLUDING MULTI-SPORT CROSS TRAINING. THE "NET GENERATION" PROGRAM IS SPECIFICALLY DESIGNED TO "FIT" YOUNGER CHILDREN. IN ADDITION TO BASIC FITNESS, ALL CAMPERS ARE IMBUED WITH QUALITIES OF GOOD SPORTSMANSHIP, LEADING TO OVERALL CHARACTER BUILDING. THESE SERVICES ARE PROVIDED AT AN AFFORDABLE COST MAKING IT POSSIBLE FOR YOUNGSTERS WHO WOULD NOT OTHERWISE GET THE CHANCE TO ATTEND CAMP OR RECEIVE TENNIS INSTRUCTION. HUNDREDS OF YOUNG PLAYERS PARTICIPATE ANNUALLY. E) NTC TEACHING PROGRAMS: THESE PROGRAMS PROVIDE THE PUBLIC WITH QUALITY, REASONABLY-PRICED TENNIS INSTRUCTION FROM USPTA AND/OR PTR CERTIFIED FULL-TIME TEACHING STAFF. THESE TEACHING PROGRAMS SERVICE THOUSANDS OF PLAYERS, FROM THE VERY YOUNG (3 YEARS) TO OUR SENIOR CITIZENS (90+ YEARS) WITH A WIDE VARIETY OF LESSON PLANS SUITED TO THEIR ABILITIES. THE INSTRUCTORS ALSO WORK IN CONJUNCTION WITH OTHER NTC PROGRAMS SUCH AS ADAPTIVE TENNIS FOR PHYSICALLY CHALLENGED POPULATIONS (I.E. WHEELCHAIR TENNIS). AS WITH OUR SUMMER CAMP PROGRAM, THE NET GENERATION PROGRAM IS BEING UTILIZED.
FORM 990, PART VI, SECTION A, LINES 6, 7A AND 7B:	THE UNITED STATES TENNIS ASSOCIATION INCORPORATED ("USTA") IS THE SOLE MEMBER OF NTC AND ELECTS THE DIRECTORS OF NTC. PURSUANT TO NTC'S BYLAWS, THE SOLE MEMBER HAS THE RIGHT TO REMOVE DIRECTORS WITH OR WITHOUT CAUSE, TO FILL VACANCIES IN THE BOARD OF DIRECTORS, AND TO AMEND THE CERTIFICATE OF INCORPORATION AND THE BYLAWS OF NTC. IN ADDITION, THE SOLE MEMBER HAS THE RIGHT TO APPROVE OR RATIFY CERTAIN DECISIONS OF THE BOARD OF DIRECTORS OF NTC (SUCH AS THE DECISION TO MERGE OR DISSOLVE) PURSUANT TO THE STATE OF NEW YORK NOT-FOR-PROFIT CORPORATION LAW.
FORM 990, PART VI, SECTION B, LINE 11B:	FORM 990 WAS PREPARED BY A NATIONALLY RECOGNIZED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. DRAFT FORM 990 WAS REVIEWED BY THE ORGANIZATION'S INTERNAL AND EXTERNAL LEGAL COUNSEL, THEN REVIEWED BY THE AUDIT COMMITTEE. FORM 990 IS THEN PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS IN ADVANCE OF FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C:	USTA NATIONAL TENNIS CENTER INCORPORATED ("NTC") HAS A CONFLICT OF INTEREST AND DISCLOSURE POLICY THAT APPLIES TO ALL EMPLOYEES AND THE BOARD MEMBERS. THE CONFLICT OF INTEREST AND DISCLOSURE POLICY REQUIRES AN EMPLOYEE AND BOARD MEMBER TO REPORT INTERESTS OR RELATIONSHIPS THAT COULD PRESENT A POTENTIAL CONFLICT OF INTEREST. THE NTC OBTAINS ANNUAL CERTIFICATIONS FROM EMPLOYEES AND BOARD MEMBERS. THE UNITED STATES TENNIS ASSOCIATION INCORPORATED ("USTA") IS THE SOLE MEMBER OF THE NTC ("SOLE MEMBER") AND ITS CHIEF ETHICS OFFICER REVIEWS THE COMPLETED DISCLOSURE STATEMENTS FOR EMPLOYEES AND THE SOLE MEMBER'S AUDIT COMMITTEE REVIEWS THE COMPLETED DISCLOSURE STATEMENTS FOR BOARD MEMBERS. THE CHIEF ETHICS OFFICER OF THE SOLE MEMBER AND THE CHAIR OF THE AUDIT COMMITTEE OF THE SOLE MEMBER HAVE THE DISCRETION TO SHARE THE DISCLOSURE STATEMENTS WITH THE ENTIRE BOARD OF DIRECTORS AND/OR VPS. THE CHIEF ETHICS OFFICER AND THE AUDIT COMMITTEE OF THE SOLE MEMBER DETERMINE WHETHER A CONFLICT EXISTS AND SO MARK THEIR DECISION ON THE DISCLOSURE STATEMENT, ALSO INDICATING THE REQUIRED CORRECTIVE ACTION SHOULD THEY DETERMINE THAT A CONFLICT EXISTS (WHICH MAY INCLUDE, BUT IS NOT LIMITED TO, PROHIBITION IN PARTICIPATING, DELIBERATING AND DECIDING ISSUES AND/OR IN TRANSACTIONS).
FORM 990, PART VI, SECTION B, LINES 15A AND 15B:	THE COMPENSATION COMMITTEE HAS RESPONSIBILITY FOR ESTABLISHING A COMPENSATION STRATEGY AND SETTING THE COMPENSATION OF THE KEY EMPLOYEES OF NTC. THE COMPENSATION COMMITTEE MEETS A MINIMUM OF FOUR TIMES PER YEAR AND MAINTAINS MINUTES OF ITS MEETINGS. COMPENSATION AND INCENTIVE PLAN LEVELS ARE SET BY THE COMMITTEE FOLLOWING REVIEW OF APPROPRIATE COMPARABILITY DATA. APPROPRIATE COMPARABILITY DATA INCLUDES, BUT IS NOT LIMITED TO, (I) INFORMATION REGARDING COMPENSATION PAID BY SIMILAR ORGANIZATIONS FOR SIMILAR SERVICES, (II) THE AVAILABILITY OF SIMILAR SERVICES IN THE ORGANIZATION'S GEOGRAPHIC AREA, AND (III) COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS. LAST REVIEW COMPLETED IN THE FOURTH QUARTER OF 2022.
FORM 990, PART VI, SECTION C, LINE 19:	UPON REQUEST, THE PUBLIC IS PROVIDED COPIES OF THE ORGANIZATION'S TAX RETURN, FORM 990. IN ADDITION, THE BYLAWS AND THE CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE UPON REQUEST FROM THE ORGANIZATION'S LEGAL DEPARTMENT.
FORM 990, PART VII, SECTION A, LINE 1:	Compensation reported on Part VII for Lewis Sherr is for his position as Chief Revenue Officer through May 1, 2022 and CEO & Executive Director effective May 2, 2022 through the remainder of the year. Compensation was paid by UNITED STATES TENNIS ASSOCIATION INCORPORATED, a related 501(c)(6) organization.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990.
MediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

USTA NATIONAL TENNIS CENTER INCORPORATED

Employer identification number

13-2946690

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)UNITED STATES TENNIS ASSOCIATION INC 2500 WESTCHESTER AVENUE 411 PURCHASE,NY10577 13-5459420	Tennis	NY	501(c)(6)	N/A	NA		No
(2)USTA PLAYER DEVELOPMENT INC 2500 WESTCHESTER AVENUE 411 PURCHASE,NY10577 27-1368195	Youth Develop	NY	501(c)(3)	12A	USTA		No
(3)USTA FOUNDATION INC 2500 WESTCHESTER AVENUE 411 PURCHASE,NY10577 13-3782331	Grant Giving	NY	501(c)(3)	7	USTA		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2021

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership
(1) CINCINNATI TENNIS LLC 250 E Fifth Street Suite 1310 Cincinnati,OH45202 26-4273680	Tennis Tournament	DE	USTA

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No

Schedule R (Form 990) 2021

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

Yes

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

Yes

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) United States Tennis Association (USTA)	J	2,714,255	Cash
(2) USTA - SEE SCHEDULE R PART VII	N		Cash
(3) USTA - SEE SCHEDULE R PART VII	O		Cash

Schedule R (Form 990) 2021

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2021

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation
PART V:	LINE 1N - PURSUANT TO THE NTC CERTIFICATE OF INCORPORATION, CITY LEASE AND U.S. OPEN AGREEMENT, NTC MAKES THE FACILITY AVAILABLE TO USTA FOR HOLDING THE U.S. OPEN UNDER THE U.S. OPEN AGREEMENT. NTC HAS THE RIGHT TO COLLECT TICKET AND OTHER U.S. OPEN RELATED REVENUE. LINE 1O - EXECUTIVE AND ADMINISTRATIVE STAFF OF USTA PROVIDE ASSISTANCE TO NTC AT NO CHARGE.

Schedule R (Form 990) 2021

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO PROMOTE AND DEVELOP THE GAME OF TENNIS AS A MEANS TO HEALTHFUL RECREATION AND PHYSICAL FITNESS AND TO OPERATE A YEAR-ROUND PUBLIC RECREATIONAL FACILITY.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	15
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	14
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	1,406
6	Total number of volunteers (estimate if necessary) .............	6	13
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	100,804,404	124,150,463
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	325,995	156,448
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	170,766	130,931
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	101,301,165	124,437,842
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	11,509,781	12,742,563
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	109,369,010	116,005,077
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	120,878,791	128,747,640
19	Revenue less expenses. Subtract line 18 from line 12.......	-19,577,626	-4,309,798
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	677,259,394	645,440,262
21	Total liabilities (Part X, line 26).............	799,161,808	771,683,910
22	Net assets or fund balances. Subtract line 21 from line 20.....	-121,902,414	-126,243,648

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 112,725,995 including grants of $ ) (Revenue $ 113,076,718 )
	THE USTA BILLIE JEAN KING NATIONAL TENNIS CENTER ANNUALLY HOSTS THE US OPEN TENNIS CHAMPIONSHIPS, OPEN TO MALE AND FEMALE PROFESSIONAL AND AMATEUR TENNIS PLAYERS. NTC'S EXEMPT PURPOSES INCLUDES THE OPERATION OF TENNIS FACILITIES, PART OF WHICH INCLUDES THE US OPEN. IN 2022, THE US OPEN SET NEW ATTENDANCE RECORDS FOR THE FULL, THREE-WEEK EVENT, INCLUDING FAN WEEK, WITH 888,044 ATTENDEES, AND THE TWO-WEEK MAIN DRAW, WITH 776,120 ATTENDEES.

4b	(Code: ) (Expenses $ 12,332,425 including grants of $ ) (Revenue $ 8,257,337 )
	THE COMMUNITY TENNIS DEVELOPMENT PROGRAM AT THE USTA BILLIE JEAN KING NATIONAL TENNIS CENTER PROMOTES AND DEVELOPS THE GAME OF TENNIS FOR YOUNGSTERS AND THE GENERAL PUBLIC THROUGH TENNIS CLINICS AND DEVELOPMENT; TOURNAMENTS; SUMMER CAMPS AND TEACHING PROGRAMS.

4c	(Code: ) (Expenses $ 298,960 including grants of $ ) (Revenue $ 2,816,408 )
	IN ACCORDANCE WITH THE NEW YORK CITY LEASE AND IN FURTHERANCE OF ITS CHARITABLE PURPOSE OF LESSENING THE BURDENS OF THE GOVERNMENT OF THE CITY OF NEW YORK, THE NTC IS AVAILABLE FOR RECREATIONAL EVENTS, ETHNIC AND COMMUNITY FESTIVALS, SCHOLASTIC ATHLETIC EVENTS AND OTHER PUBLIC SPECTATOR EVENTS. THE FACILITY IS A LARGELY YEAR-ROUND PUBLIC FACILITY FOR THE PEOPLE OF NYC.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses125,357,380

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	2,204,750	2,157,994	304,126

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) Patrick Galbraith........................................................................ Immediate Past President	2.0 .......................6.0	X	0	10,000	0
(19) Liezel Huber........................................................................ Director	2.0 .......................6.0	X	0	10,000	0
(20) Alan Ostfield........................................................................ Director	2.0 .......................6.0	X	0	10,000	0
(21) Emily S Schaefer........................................................................ Director	2.0 .......................6.0	X	0	10,000	0
(22) Kurt Zumwalt........................................................................ Director	2.0 .......................9.0	X	0	10,000	0
(23) J Christopher Lewis........................................................................ Director	2.0 .......................6.0	X	0	0	0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		0

		Business Code
2a	TENNIS TOURNAMENT	711210	113,076,718	113,076,718
b	COURT RENTAL PROGRAMS	532000	5,543,082	5,543,082
c	OTHER EVENTS	900099	2,816,408	2,816,408
d	RENTAL INCOME FROM EXEMPT AFFILIATE	532000	2,714,255	2,714,255
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		124,150,463

3 Investment income (including dividends, interest, and othersimilar amounts) ......			156,448			156,448
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
		(ii) Personal	(i) Real
6a	Gross rents		130,931	6a
b	Less: rental expenses			6b
c	Rental income or (loss)	0	130,931	6c
d	Net rental income or (loss).......			130,931			130,931
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........			0
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a	0
b	Less: direct expenses ...		8b	0
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a	0
b	Less: direct expenses ...		9b	0
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
			10a	0
b	Less: cost of goods sold ..		10b	0
c	Net income or (loss) from sales of inventory..			0
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			124,437,842	124,150,463	0	287,379

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0
4	Benefits paid to or for members .......	0
5	Compensation of current officers, directors, trustees, and key employees ...........	1,025,305	820,240	205,065
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0
7	Other salaries and wages........	9,896,920	9,847,071	49,849
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	247,075	245,236	1,839
9	Other employee benefits .......	590,203	582,942	7,261
10	Payroll taxes ...........	983,060	979,370	3,690
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	147,238		147,238
c	Accounting ...........	40,000	20,000	20,000
d	Lobbying ...........	100,094	100,094
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	17,078		17,078
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	1,494,597	1,340,830	153,767
12	Advertising and promotion ....	164,019	164,019
13	Office expenses .......	2,180,004	2,133,786	46,218
14	Information technology ......	910,849	910,849
15	Royalties ..	0
16	Occupancy ...........	20,205,494	19,440,257	765,237
17	Travel ............	2,600,740	2,600,538	202
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	15,803	15,803
20	Interest ...........	23,792,015	23,792,015
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	41,885,767	40,055,520	1,830,247
23	Insurance ...	907,147	808,147	99,000
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	EVENT TRANSPORTATION	4,473,735	4,473,735
b	SECURITY GUARD SERVICES	3,068,063	3,068,063
c	STADIUM SUPPLIES EXPENSE	2,522,859	2,507,846	15,013
d	EQUIPMENT MAINTENANCE	1,859,758	1,831,733	28,025
e	All other expenses	9,619,817	9,619,286	531
25	Total functional expenses. Add lines 1 through 24e	128,747,640	125,357,380	3,390,260	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			1,210,354	1	376,949
2	Savings and temporary cash investments .........			31,809,909	2	31,031,052
3	Pledges and grants receivable, net ......			0	3	0
4	Accounts receivable, net .............			4,763,774	4	1,552,005
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				0	6	0
7	Notes and loans receivable, net ...........			0	7	0
8	Inventories for sale or use ............			161,517	8	171,019
9	Prepaid expenses and deferred charges ......			1,280,618	9	1,018,310
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,268,095,829
b	Less: accumulated depreciation	10b	666,414,397	637,647,397	10c	601,681,432
11	Investments—publicly traded securities .			0	11	0
12	Investments—other securities. See Part IV, line 11 .....			0	12	0
13	Investments—program-related. See Part IV, line 11 ..			0	13	0
14	Intangible assets ...............			0	14	0
15	Other assets. See Part IV, line 11 ...........			385,825	15	9,609,495
16	Total assets. Add lines 1 through 15 (must equal line 33)...			677,259,394	16	645,440,262

17	Accounts payable and accrued expenses .....	134,601,992	17	128,914,643
18	Grants payable ...	0	18	0
19	Deferred revenue .........	7,814,280	19	5,462,820
20	Tax-exempt bond liabilities .........	0	20	0
21	Escrow or custodial account liability. Complete Part IV of Schedule D	0	21	0
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
		0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..	644,149,725	23	616,132,331
24	Unsecured notes and loans payable to unrelated third parties ..	0	24	0
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	12,595,811	25	21,174,116
26	Total liabilities. Add lines 17 through 25..	799,161,808	26	771,683,910

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	-121,902,414	27	-126,243,648
28	Net assets with donor restrictions ...........	0	28	0
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	-121,902,414	32	-126,243,648
33	Total liabilities and net assets/fund balances ........	677,259,394	33	645,440,262