Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
A For the 2023 calendar year, or tax year beginning 01-01-2023 , and ending 12-31-2023
BCheck if applicable:
CName of organization
UNITED STATES TENNIS ASSOCIATION INCORPORATED
 
% USTA ACCOUNTING DEPT
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
2500 WESTCHESTER AVENUE Suite 411
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PURCHASE, NY10577
D Employer identification number

13-5459420
E Telephone number

G Gross receipts $ 425,881,769
F Name and address of principal officer:
LEWIS SHERR
2500 WESTCHESTER AVENUE 411
PURCHASE,NY10577
I
Tax-exempt status: ( 6 ) (insert no.) or
J
Website:
WWW.USTA.COM
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1973
M State of legal domicile: NY
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: TO PROMOTE AND DEVELOP THE GROWTH OF TENNIS AS A MEANS OF HEALTHFUL RECREATION AND PHYSICAL FITNESS.
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 2023 (Part V, line 2a) ...... 5 954
6 Total number of volunteers (estimate if necessary) ............. 6 500
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 184,294
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 118,008
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 15,684,000 16,659,215
9 Program service revenue (Part VIII, line 2g) ......... 355,207,449 386,978,458
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 225,627,123 18,163,437
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 2,570,221 2,823,756
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 599,088,793 424,624,866
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 72,846,778 78,853,673
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) 59,934,791 66,128,443
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).... 180,929,881 200,856,074
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 313,711,450 345,838,190
19 Revenue less expenses. Subtract line 18 from line 12....... 285,377,343 78,786,676
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 689,762,874 798,092,974
21 Total liabilities (Part X, line 26)............. 50,706,786 65,914,017
22 Net assets or fund balances. Subtract line 21 from line 20..... 639,056,088 732,178,957
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2023)
Form 990 (2023)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: USTA IS THE NATIONAL GOVERNING BODY FOR THE SPORT OF TENNIS AND THE RECOGNIZED LEADER IN PROMOTING AND DEVELOPING THE SPORT'S GROWTH ON EVERY LEVEL IN THE UNITED STATES, FROM LOCAL COMMUNITIES TO THE CROWN JEWEL OF THE PROFESSIONAL GAME, THE US OPEN. THE USTA IS A PROGRESSIVE AND DIVERSE NOT-FOR-PROFIT ORGANIZATION WHOSE VOLUNTEERS, PROFESSIONAL STAFF AND FINANCIAL RESOURCES SUPPORT A SINGLE MISSION: TO PROMOTE AND DEVELOP THE GROWTH OF TENNIS. THE USTA HAS OVER 634,239 INDIVIDUAL MEMBERS, 8,088 ORGANIZATIONAL MEMBERS AND A PROFESSIONAL STAFF AND VOLUNTEERS DEDICATED TO GROWING THE GAME.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 0 including grants of $ 0 ) (Revenue $ 0 )
US OPEN - SEE SCHEDULE O
4b (Code:   ) (Expenses $ 0 including grants of $ 0 ) (Revenue $ 0 )
COMMUNITY TENNIS DEVELOPMENT - SEE SCHEDULE O
4c (Code:   ) (Expenses $ 0 including grants of $ 0 ) (Revenue $ 0 )
PROFESSIONAL TENNIS OPERATIONS DIVISION - SEE SCHEDULE O
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses0
Form 990 (2023)
Form 990 (2023)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment
List of Attached Documents:
// Content
.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
Yes
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part VClick to see attachment
List of Attached Documents:
// Content
......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
 
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
 
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or 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? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
1,061
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
954
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
Yes
 
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2023)
Form 990 (2023)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
15
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
14
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
CA , FL
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
USTA ACCOUNTING DEPT2500 WESTCHESTER AVENUE 411   PURCHASE,NY10577 (914) 696-7000
Form 990 (2023)
Form 990 (2023)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(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
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) Lewis Sherr......................................................................
CEO & EXECUTIVE DIRECTOR
 30.0
.................
15.0 		    X       1,489,500 0 65,325
(2) ANDREA HIRSCH......................................................................
COO & GENERAL COUNSEL
 40.0
.................
0.0 		    X       1,179,381 0 40,017
(3) STACEY MILKOVICH......................................................................
CHIEF EXECUTIVE, PRO TENNIS
 40.0
.................
0.0 		      X     1,048,470 0 65,875
(4) EDWARD NEPPL......................................................................
CHIEF FINANCIAL OFFICER
 40.0
.................
0.0 		    X       910,502 0 59,038
(5) CRAIG MORRIS......................................................................
CHIEF EXEC., COMM TENNIS&YOUTH
 40.0
.................
0.0 		      X     793,478 0 65,875
(6) KRISTEN CORIO......................................................................
CHIEF COMMERCIAL OFFICER
 40.0
.................
0.0 		      X     732,067 0 64,254
(7) AMY WESLY......................................................................
CHIEF BRAND OFFICER
 40.0
.................
0.0 		        X   735,346 0 40,217
(8) Martin Blackman......................................................................
general manager
 0.0
.................
40.0 		        X   0 688,057 65,875
(9) PAUL MAYA......................................................................
CHIEF TECHNOLOGY OFFICER
 40.0
.................
0.0 		        X   634,456 0 65,875
(10) MARISA GRIMES......................................................................
CHIEF DIVERSITY & INCLUS. OFF.
 40.0
.................
0.0 		        X   495,091 0 65,197
(11) STACIELLEN MISCHEL......................................................................
SR CNSL & MD, TENNIS INTEGRITY
 40.0
.................
0.0 		        X   479,192 0 59,038
(12) Brian Hainline......................................................................
Chairman & President
 19.0
.................
5.0 		X   X       35,000 0 0
(13) Brian Vahaly......................................................................
FIRST VICE PRESIDENT
 10.0
.................
7.0 		X   X       25,000 0 0
(14) Megan Moulton-Levy......................................................................
DIRECTOR
 5.0
.................
3.0 		X           22,400 0 0
(15) Laura F Canfield......................................................................
VICE PRESIDENT
 9.0
.................
7.0 		X   X       20,000 0 0
(16) Kathleen Francis......................................................................
Vice President
 9.0
.................
4.0 		X   X       20,000 0 0
(17) Jeffrey M Baill......................................................................
Director
 5.0
.................
6.0 		X           10,000 0 0
Form 990 (2023)
Form 990 (2023)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(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
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) Violet Clark........................................................................
Director
 5.0
.......................3.0 		X           10,000 0 0
(19) Liezel Huber........................................................................
Director
 5.0
.......................3.0 		X           10,000 0 0
(20) Maggie Chan Jones........................................................................
Director
 5.0
.......................3.0 		X           10,000 0 0
(21) Vania King........................................................................
Director
 5.0
.......................3.0 		X           10,000 0 0
(22) Bill McGugin........................................................................
DIRECTOR
 5.0
.......................3.0 		X           10,000 0 0
(23) Michael J McNulty........................................................................
Immediate Past President
 5.0
.......................3.0 		X           10,000 0 0
(24) Emily S Schaefer........................................................................
Director
 5.0
.......................3.0 		X           10,000 0 0
(25) Bobby Sharma........................................................................
Director
 5.0
.......................3.0 		X           10,000 0 0
(26) J Christopher Lewis........................................................................
Secretary & Treasurer
 9.0
.......................4.0 		X   X       0 0 0








1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 8,709,883 688,057 656,586
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 171
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
EPAM SYSTEMS INC,
41 UNIVERSITY DRIVE
NEWTOWN,PA18940 		IT CONSULTING 5,198,345
SMTIDS,
10275 Centurion Court
JACKSONVILLE,FL32256 		STATISTICS SERVICES 2,718,788
NEP SUPERSHOOTERS LP,
2 BETA DRIVE
PITTSBURGH,PA15238 		Live Event Prod. Svc 2,644,402
VANWAGNER PRODUCTIONS LLC,
800 THIRD AVENUE
NEW YORK,NY10022 		PRODUCTION & EVENTS 2,537,318
CAA SPORTS LLC,
2000 AVENUE OF THE STARS
LOS ANGELES,CA90067 		SPONSORSHIP CONSULT. 2,331,132
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 148
Form 990 (2023)
Form 990 (2023)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b 16,659,215
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f  
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 16,659,215
Program Service RevenueAmt Business Code
2a TOURNAMENT RELATED 713940 386,387,158 386,387,158    
b TENNIS PROGRAM FEES 713940 500,000 500,000    
c BALL TEST FEES 713940 91,300 91,300    
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 386,978,458
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 16,527,056   -66,393 16,593,449
4 Income from investment of tax-exempt bond proceeds 0      
5 Royalties........... 2,573,069     2,573,069
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c 0 0
d Net rental income or (loss)....... 0      
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 2,893,284  
b Less: cost or other basis and sales expenses 7b 1,272,648 -15,745
c Gain or (loss) 7c 1,620,636 15,745
d Net gain or (loss)......... 1,636,381     1,636,381
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      
OtherRevenueMiscAmt
Business Code
11a ADVERTISING 541800 250,687   250,687  
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 250,687
12 Total revenue. See instructions..... 424,624,866 386,978,458 184,294 20,802,899
Form 990 (2023)
Form 990 (2023)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 78,501,921  
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 351,752  
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 ........... 6,726,182      
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........ 47,846,121      
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 2,244,681      
9 Other employee benefits ....... 5,814,045      
10 Payroll taxes ........... 3,497,414      
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 1,177,667      
c Accounting ........... 343,368      
d Lobbying ........... 0      
e Professional fundraising services. See Part IV, line 17 0  
f Investment management fees ...... 813,291      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 22,461,327      
12 Advertising and promotion .... 2,198,525      
13 Office expenses ....... 1,638,465      
14 Information technology ...... 13,991,025      
15 Royalties .. 0      
16 Occupancy ........... 7,092,873      
17 Travel ............ 20,999,390      
18 Payments of travel or entertainment expenses for any federal, state, or local public officials . 0      
19 Conferences, conventions, and meetings .... 701,260      
20 Interest ........... 0      
21 Payments to affiliates ....... 0      
22 Depreciation, depletion, and amortization .. 10,292,621      
23 Insurance ... 4,449,886      
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/PLAYER COMPENSATION 66,433,312      
b TENNIS EVENT PRODUCTIONS 16,690,052      
c MEMBERSHIP CALL CENTER EXP 3,138,936      
d PRINTING & PUBLICATIONS 277,568      
e All other expenses 28,156,508      
25 Total functional expenses. Add lines 1 through 24e 345,838,190      
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).        
Form 990 (2023)
Form 990 (2023)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 295,695 1 253,490
2 Savings and temporary cash investments ......... 343,559,778 2 231,497,653
3 Pledges and grants receivable, net ...... 0 3 0
4 Accounts receivable, net ............. 136,473,479 4 147,201,236
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 ............ 1,683,355 8 1,759,809
9 Prepaid expenses and deferred charges ...... 8,742,739 9 8,194,560
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 158,106,761
b Less: accumulated depreciation 10b 93,854,596 64,583,112 10c 64,252,165
11 Investments—publicly traded securities . 28,323,641 11 172,676,798
12 Investments—other securities. See Part IV, line 11 ..... 98,890,647 12 158,076,195
13 Investments—program-related. See Part IV, line 11 .. 6,516,602 13 13,092,627
14 Intangible assets ............... 0 14 0
15 Other assets. See Part IV, line 11 ........... 693,826 15 1,088,441
16 Total assets. Add lines 1 through 15 (must equal line 33)... 689,762,874 16 798,092,974
Liabilities 17 Accounts payable and accrued expenses ..... 27,391,050 17 37,601,048
18 Grants payable ... 0 18 0
19 Deferred revenue ......... 21,670,577 19 20,278,882
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 .. 0 23 0
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 1,645,159 25 8,034,087
26 Total liabilities. Add lines 17 through 25.. 50,706,786 26 65,914,017
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 639,056,088 27 732,178,957
28 Net assets with donor restrictions ........... 0 28 0
Organizations that do not follow FASB ASC 958, check here right arrow 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 ........... 639,056,088 32 732,178,957
33 Total liabilities and net assets/fund balances ........ 689,762,874 33 798,092,974
Form 990 (2023)
Form 990 (2023)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
424,624,866
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
345,838,190
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
78,786,676
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
639,056,088
5
Net unrealized gains (losses) on investments ...............
5
14,336,193
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
 
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
732,178,957
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2023)
Form 990 (2023)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
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

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
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
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet 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
Round Bullet 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.
Round Bullet 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
UNITED STATES TENNIS ASSOCIATION INCORPORATED
 
Employer identification number

13-5459420
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
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) 2022

Schedule C (Form 990) 2022
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 right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(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? ...................................................................................................................

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) 2019 (b) 2020 (c) 2021 (d) 2022 (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) 2022


Schedule C (Form 990) 2022
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
1
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:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
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
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
Yes
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
Yes
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
No
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."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
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? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
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
Schedule C (Form 990) 2022


Additional Data


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SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow 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.
right arrow Attach to Form 990.
right arrow 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
UNITED STATES TENNIS ASSOCIATION INCORPORATED
 
Employer identification number

13-5459420
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 ........    
5
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? ............
6
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? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
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.
Held at the End of the 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 July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
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)? .............................
9
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.
1a
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.
b
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 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
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:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
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):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
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?...
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.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
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  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
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 ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
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 .....      
b Buildings ....        
c Leasehold improvements   58,118,608 16,443,987 41,674,621
d Equipment ....   83,200,342 65,753,200 17,447,142
e Other .....   16,787,811 11,657,409 5,130,402
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 64,252,165
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
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) PRIVATE EQUITY		 65,272,399 F

(B) COMMON TRUST & PVT MUTUAL FUND		 61,481,282 F

(C) ALTERNATIVE INVESTMENTS		 31,322,514 F
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow 158,076,195
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.)right arrow  
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.)...........right arrow  
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
LEASE LIABILITY - LONG TERM 6,088,928
POST RETIREMENT BENEFITS 1,896,159
LONG TERM SCHOLARSHIPS PAYABLE 49,000






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 8,034,087
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) 2022

Schedule D (Form 990) 2022
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  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1.................. 3  
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  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
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  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e  
3 Subtract line 2e from line 1................... 3  
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  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
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: UNITED STATES TENNIS ASSOCIATION INCORPORATED ("THE REPORTING ORGANIZATION") IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER 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. US OPEN SERIES, LLC ("USOS") IS A SINGLE-MEMBER LIMITED LIABILITY COMPANY (LLC) FOR WHICH THE REPORTING ORGANIZATION IS THE SINGLE MEMBER. USOS IS CONSIDERED TO BE A DISREGARDED ENTITY AND IS NOT RECOGNIZED FOR TAX PURPOSES AS A SEPARATE ENTITY FROM THE REPORTING ORGANIZATION. AS SUCH, ITS INCOME AND EXPENSES ARE REPORTED AS PART OF THE REPORTING ORGANIZATION'S ANNUAL FILINGS. THE REPORTING ORGANIZATION HAS FILED ALL APPLICABLE RETURNS WHEN REQUIRED. THE REPORTING ORGANIZATION HAS FILED ALL APPLICABLE RETURNS WHEN REQUIRED. FOR THE YEAR ENDED DECEMBER 31, 2023, THERE WERE NO INTEREST OR PENALTIES REQUIRED TO BE RECORDED OR DISCLOSED IN THE CONSOLIDATED FINANCIAL STATEMENTS. IN ADDITION, THE REPORTING ORGANIZATION HAS NOT TAKEN AN UNSUBSTANTIATED TAX POSITION THAT WOULD REQUIRE PROVISION OF A LIABILITY. THE REPORTING ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES.
Schedule D (Form 990) 2022


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Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
UNITED STATES TENNIS ASSOCIATION INCORPORATED
 
Employer identification number
13-5459420
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) USTASOUTHERN SECTION
5685 SPALDING DR
NORCROSS,GA30092 		58-1190935 501(c)(4) 13,338,460       program grant
(2) USTAMIDWEST SECTION
1310 EAST 96TH ST
INDIANAPOLIS,IN46240 		23-7417933 501(C)(4) 6,286,591       program grant
(3) USTATEXAS TENNIS ASSOCIATION
PO BOX 302497
AUSTIN,TX78703 		74-2182392 501(C)(4) 4,297,831       program grant
(4) USTAEASTERN
2500 WESTCHESTER AVENUE
PURCHASE,NY10577 		13-5042070 501(C)(4) 4,149,203       program grant
(5) USTANORTHERN CALIFORNIA
1920 NORTH LOOP ROAD
ALAMEDA,CA94502 		94-1057590 501(C)(3) 4,056,637       program grant
(6) USTASOUTHERN CALIFORNIA
1525 AVIATION BLVD
REDONDO BEACH,CA90278 		95-1243600 501(C)(3) 4,047,812       program grant
(7) USTAFLORIDA SECTION
12005 PERFORMANCE DRIVE
ORLANDO,FL32827 		23-7161642 501(C)(4) 3,893,234       program grant
(8) USTAINTERMOUNTAIN TENNIS SECTION
9145 E KENYON AVE
DENVER,CO80237 		84-0726651 501(C)(4) 3,720,139       program grant
(9) USTAMID-ATLANTIC SECTION INC
620 HERNDON PARKWAY
HERNDON,VA20170 		54-1472806 501(C)(3) 3,026,561       program grant
(10) USTAMIDDLE STATES
PO BOX 987
VALLEY FORGE,PA19482 		23-1688212 501(C)(4) 2,883,454       program grant
(11) USA TENNIS NEW ENGLAND
110 TURNPIKE ROAD
WESTBOROUGH,MA01581 		04-6006570 501(C)(4) 2,705,846       program grant
(12) USTAPACIFIC NORTHWEST
9746 SW NIMBUS AVE
BEAVERTON,OR97008 		93-0853818 501(C)(3) 2,477,582       program grant
(13) USTAMISSOURI VALLEY SECTION
4121 W 83RD ST
PRAIRIE VILLAGE,KS66208 		23-7416298 501(C)(4) 2,434,948       program grant
(14) LULU'S PLACE INC
12680 HIGH BLUFF
SAN DIEGO,CA92130 		83-4368221 501(C)(3) 2,375,000       program grant
(15) USTANORTHERN SECTION
2685 VIKINGS CIRCLE
EAGAN,MN55121 		41-1675510 501(C)(3) 1,787,279       program grant
(16) USTASOUTHWEST SECTION
7010 E ACOMA DR 201
SCOTTSDALE,AZ85254 		85-0254477 501(C)(4) 1,578,106       program grant
(17) USTA HAWAII PACIFIC INC
1888 KALAKAOA AVE
HONOLULU,HI96815 		83-1926549 501(C)(3) 1,206,526       program grant
(18) USTACARIBBEAN SECTION
PO BOX 190740
SAN JUAN,PR00919 		66-0413224 N/A 917,401       program grant
(19) INTERCOLLEGIATE TENNIS ASSOCIATION
1130 E UNIVERSITY DR
TEMPE,AZ85281 		74-2021178 501(C)(3) 330,000       program grant
(20) TENNIS INDUSTRY ASSOCIATION
35 E WACKER DRIVE
CHICAGO,IL60601 		51-0162283 501(C)(6) 260,000       program grant
(21) IMPACT LANCASTER LLC
2471 CREEK VIEW DR
LANCASTER,PA17602 		85-3963025 N/A 150,000       program grant
(22) PTR-PROFESSIONAL TENNIS REGISTRY INC
PO BOX 4739
HILTON HEAD ISLAND,SC29938 		57-0795565 501(C)(6) 140,000       program grant
(23) PHIT AMERICA
962 WAYNE AVE
SILVER SPRING,MD20910 		46-1432776 501(C)(4) 100,000       program grant
(24) JUNIOR TENNIS CHAMPIONS CENTER
5200 CAMPUS DRIVE
COLLEGE PARK,MD20740 		52-2114223 501(C)(3) 72,733       program grant
(25) DESERT CHAMPIONS LLC
78-200 MILES AVE
INDIAN WELLS,CA92210 		33-0810276 N/A 70,000       program grant
(26) KALAMAZOO COLLEGE
1200 ACADEMY ST
KALAMAZOO,MI49006 		38-1358014 501(C)(3) 59,000       program grant
(27) INTERNATIONAL TENNIS HALL OF FAME
194 BELLEVUE AVE
NEWPORT,RI02840 		13-6144356 501(C)(3) 58,650       program grant
(28) TOWN OF LEXINGTON
1625 MASSACHUSETTS AVE
LEXINGTON,MA02420 		04-6001200 GOVERNMENT 56,500       program grant
(29) CITY OF OWENSBORO KY
101 EAST 4TH ST
OWENSBORO,KY42303 		61-6001888 GOVERNMENT 55,000       program grant
(30) WAKE FOREST UNIVERSITY
1834 WAKE FOREST RD
W SALEM,NC27106 		56-0532138 501(C)(3) 55,000       program grant
(31) CITY OF AMARILLO
PO BOX 1971
AMARILLO,TX79105 		75-6000444 GOVERNMENT 53,000       program grant
(32) DON'T EVER GIVE UP INC
14600 WESTON PARKWAY
CARY,NC27513 		47-5304184 501(C)(3) 50,000       program grant
(33) Driving Force Group Inc
11140 Rockville Pike
Rockville,MD20852 		45-4641567 501(C)(3) 50,000       program grant
(34) Laureus Sports for Good Foundation
645 Fifth Ave
NEW YORK,NY10022 		30-0047132 501(C)(3) 50,000       program grant
(35) FORDHAM UNIVERSITY
441 EAST FORDHAM RD
BRONX,NY10458 		13-1740451 501(C)(3) 43,000       program grant
(36) COURT 16 BROOKLYN INC
445 ALBEE SQ W
BROOKLYN,NY11201 		88-1534256 GOVERNMENT 40,000       program grant
(37) FAIRFAX RACQUET CLUB INC
9860 FAIRFAX BLVD
FAIRFAX,VA22030 		54-0917556 N/A 40,000       program grant
(38) HOWARD-SUAMICO SCHOOL DISTRICT
2706 LINEVILLE RD
GREEN BAY,WI54313 		39-6031599 501(C)(3) 40,000       program grant
(39) WOMEN'S SPORTS FOUNDATION
247 WEST 30TH STREET
NEW YORK,NY10001 		23-7380557 501(C)(3) 40,000       program grant
(40) CITY OF GREENSBORO
PO BOX 3136
GREENSBORO,NC27402 		56-6000320 GOVERNMENT 35,000       program grant
(41) CITY OF ROME
PO BOX 1433
Rome,GA30162 		58-6000653 GOVERNMENT 35,000       program grant
(42) COURT SPORTS FOR LIFE FOUNDATION
PO BOX 776251
STEAMBOAT SPRINGS,CO80477 		84-3550018 501(C)(3) 35,000       program grant
(43) GUAM NATIONAL TENNIS FEDERATION
PO BOX 2312
HAGATNA GUAM,GU96932 		66-0514446 N/A 35,000       program grant
(44) HARTFORD UNION HIGH SCHOOL
805 CEDAR ST
HARTFORD,WI53027 		39-6002501 EDUCATIONAL 35,000       program grant
(45) Lake Nona Institute
6900 Tavistock Lake
ORLANDO,FL32827 		27-3346737 501(C)(3) 35,000       program grant
(46) NOBILITY FOUNDATION
Cumberland Stn Rd
QUINTON,VA23141 		88-3908000 N/A 35,000       program grant
(47) THE ADVERTISING COUNCIL INC
815 SECOND AVE
NEW YORK,NY10017 		13-0417693 501(C)(3) 35,000       program grant
(48) ASPECT ATHLETIC CLUB LLC
72 SUNSET ROCK RD
ANDOVER,MA01810 		92-0306870 N/A 30,000       program grant
(49) PLAYER'S INTERNAT'L MNGMNT INC
30 NW 1 ST AVE
DELRAY BEACH,FL33444 		65-0489437 N/A 30,000       program grant
(50) TENNIS OFFICIALS OF SAN ANTONIO
461 LONG MEADOW
SPRING BRANCH,TX78070 		87-1180490 501(C)(3) 30,000       program grant
(51) YOUTH TENNIS SAN DIEGO TENNIS CENTER
4490 W POINT
SAN DIEGO,CA92107 		95-6095644 501(C)(3) 29,500       program grant
(52) BASC MILL STREET LLC
PO BOX 6018
BINGHAMTON,NY13902 		88-1276383 N/A 25,000       program grant
(53) CITY OF BROUSSARD
310 E Main St
Broussard,LA70518 		72-6014939 GOVERNMENT 25,000       program grant
(54) GIAMMALVA TENNIS INC
16400 SIR WILLIAM DR
SPRING,TX77379 		76-0478886 N/A 25,000       program grant
(55) JAMES LEWIS EDUCATION & TENNIS Fdn INC
533 OXFORD CR
BIRMINGHAM,AL35209 		63-1140766 501(C)(3) 25,000       program grant
(56) JEWISH COMM CENTER OF GREATER ORLANDO
851 N MAITLAND AVE
MAITLAND,FL32751 		23-7448234 501(C)(3) 25,000       program grant
(57) MISSISSIPPI COLLEGE
PO BOX 4051
CLINTON,MS39058 		64-0303086 501(C)(3) 25,000       program grant
(58) MOBILE AREA TENNIS ASSOCIATION INC
851 GAILLARD DRIVE
MOBILE,AL36608 		20-0116253 501(C)(4) 25,000       program grant
(59) ROSS INITIATIVE IN SPORTS FOR EQUALITY INC
423 W 55TH STREET
NEW YORK,NY10019 		47-4225769 501(C)(3) 25,000       program grant
(60) SOUTHERN CALIFORNIA TENNIS ASSOCIATION FDN
4490 W POINT LOMA BLVD
SAN DIEGO,CA92107 		95-4112667 501(C)(3) 25,000       program grant
(61) TENNIS SUCCESS INC
PO BOX 71647
CORPUS CHRISTI,TX78467 		06-1725402 501(C)(3) 25,000       program grant
(62) WESTERN MICHIGAN UNIVERSITY
1903 W MICHIGAN AVE
KALAMAZOO,MI49008 		38-6007327 501(C)(3) 25,000       program grant
(63) HISPANIC ASSOC OF COLLEGES & UNIV
4801 NW LOOP 410
SAN ANTONIO,TX78229 		74-2466103 501(C)(3) 23,000       program grant
(64) CITY OF DENTON
215 E MCKINNEY ST
DENTON,TX76201 		75-6000514 GOVERNMENT 21,961       program grant
(65) AMITY TOWNSHIP
2004 WEAVERTOWN RD
DOUGLASSVILLE,PA19518 		23-6005430 GOVERNMENT 20,000       program grant
(66) CONCORDIA COLLEGE CORP
901 8TH STREET S
MOORHEAD,MN56562 		41-0693977 501(C)(3) 20,000       program grant
(67) GRAND HAVEN AREA PUBLIC SCHOOLS
1415 S BEECHTREE ST
GRAND HAVEN,MI49417 		38-6003290 EDUCATIONAL 20,000       program grant
(68) NATRONA COUNTY SCHOOL DISTRICT NO 1
970 N GLENN RD
CASPER,WY82601 		83-6000543 SCHOOL DISTRICT 20,000       program grant
(69) ST ANTHONY COMMUNITY CENTER INC
PO BOX 34
ST ANTHONY,IN47575 		35-6061424 501(C)(4) 20,000       program grant
(70) TOWN OF KERSHAW
113 S HAMPTON ST
KERSHAW,SC29067 		57-6001059 GOVERNMENT 20,000       program grant
(71) VALLEY CITY PARK DISTRICT
733 8TH AVE SW
VALLEY CITY,MD58072 		45-0375502 501(C)(3) 20,000       program grant
(72) UNIVERSITY OF HOUSTON SYSTEM
5000 GULF PKWY
HOUSTON,TX77204 		74-6001399 EDUCATIONAL 19,196       program grant
(73) CITY OF JAMESTOWN BOARD OF PARK COM
1002 2ND AVE SE
JAMESTOWN,ND58401 		45-6002100 GOVERNMENT 18,500       program grant
(74) CLARKE COUNTY
317 W MAIN ST
BERRYVILLE,VA22611 		54-1070553 GOVERNMENT 18,000       program grant
(75) UNIVERSITY OF CINCINNATI
51 Goodman Drive
CINCINNATI,OH45221 		31-6000989 501(C)(3) 17,250       program grant
(76) CENTRAL FLORIDA SPORTS COMMISSION INC
400 W CHURCH ST
ORLANDO,FL32801 		59-3152788 501(C)(3) 17,000       program grant
(77) CENTER FOR COMMUNICATION INC
195 PLYMOUTH ST
BROOKLYN,NY11201 		13-3060074 501(C)(3) 15,000       program grant
(78) MARCH OF DIMES INC
DONATION PROCESSING CEN
ATLANTA,GA31126 		13-1846366 501(C)(3) 15,000       program grant
(79) MOUNTAINSIDE REAL ESTATE ASSOCIATES LLC
1191 ROUTE 22 EAST
MOUNTAINSIDE,NJ07092 		47-4324551 N/A 15,000       program grant
(80) NIRSA SERVICES CORPORATION
4185 SW RESEARCH WAY
CORVALLIS,OR97333 		N/A 15,000       program grant
(81) ARTHUR ASHE INSTITUTE FOR URBAN HEALTH INC
450 CLARKSON AVENUE
BROOKLYN,NY11203 		11-3185372 501(C)(3) 13,936       program grant
(82) BELLARMINE UNIVERSITY
2001 Newburg Rd
Louisville,KY40205 		61-0482955 501(C)(3) 12,500       program grant
(83) CITY OF PIERRE
2301 PATRON PWY
PIERRE,SD57501 		46-6000356 GOVERNMENT 12,500       program grant
(84) HARLEM JUNIOR TENNIS & EDU PROG INC
40 WEST 143RD ST
NEW YORK,NY10037 		13-3076419 501(C)(3) 12,500       program grant
(85) KITSAP TENNIS & ATHLETIC CENTER
1909 NE JOHN
BREMERTON,WA98311 		91-0860221 501(C)(3) 12,500       program grant
(86) THE CLAREMONT CLUB
1777 MONTE VISTA
CLAREMONT,CA91711 		95-3627414 N/A 12,500       program grant
(87) University of Florida Foundation Inc
PO Box 14425
Gainesville,FL32604 		59-0974739 501(C)(3) 12,500       program grant
(88) NYJTL
36-36 33RD ST
LONG ISLAND CITY,NY11106 		23-7442256 501(C)(3) 12,000       program grant
(89) YMCA OF GREATER KALAMAZOO
1001 W MAPLE
KALAMAZOO,MI49008 		38-1360592 501(C)(3) 12,000       program grant
(90) ATHLETIC CLUB ALABAMA
3250 LEEMAN FERRY RD
HUNTSVILLE,AL35801 		27-1856089 N/A 10,000       program grant
(91) FRANK VELTRI TENNIS CENTER
9101 NW 2ND ST
PLANTATION,FL33324 		EDUCATIONAL 10,000       program grant
(92) JUNIOR TENNIS FOUNDATION
2500 WESTCHESTER AVENUE
PURCHASE,NY10577 		13-3155380 501(C)(3) 10,000       program grant
(93) LTP TENNIS LLC
1513 MATHIS FERRY RD
M PLEASANT,SC29464 		27-2562524 N/A 10,000       program grant
(94) METRO TENNIS ASSOCIATES INC
6594 WHITE MILL RD
FAIRBURN,GA30213 		58-1400689 N/A 10,000       program grant
(95) NATIONAL ASSOCIATION OF PARK DISTRICT FDN
4100 ELDORADO PKWY
MCKINNEY,TX75069 		46-4458127 501(C)(3) 10,000       program grant
(96) ONE LOVE TENNIS LLC
5700 CHATHAM CIRCLE
NORCROSS,GA30071 		58-2527445 N/A 10,000       program grant
(97) BOARD OF TRUSTEES OF THE UNIV OF ALABAMA
PO BOX 870136
TUSCALOOSA,AL35487 		63-6001138 501(C)(3) 10,000       program grant
(98) THE CITY OF DOTHAN
PO BOX 2128
DOTHAN,AL36302 		63-6001243 GOVERNMENT 10,000       program grant
(99) THE STONEWALL IN GIVES BACK INITIATIVE
511 AVE OF THE AMERICAS
NEW YORK,NY10011 		81-5078718 501(C)(3) 10,000       program grant
(100) UJA FEDERATION OF NEW YORK
130 EAST 59TH STREET
NEW YORK,NY10022 		51-0172429 501(C)(3) 10,000       program grant
(101) VENOM FOUNDATION INC
PO BOX 38042
TALLAHASSEE,FL32315 		27-2247978 501(C)(3) 10,000       program grant
(102) WOMEN IN SPORTS AND EVENTS INC
244 FIFTH AVENUE
NEW YORK,NY10001 		13-4119533 501(C)(3) 10,000       program grant
(103) ABILITY360 INC
5025 E WASHINGTON ST
PHOENIX,AZ85034 		86-0486447 501(C)(3) 9,500       program grant
(104) MARY FREE BED HOSPITAL & REHABILITATION CENTER
235 WEALTHY ST
GRAND RAPIDS,MI49503 		38-1359265 501(C)(3) 8,500       program grant
(105) SOUTH COAST WHEELCHAIR TENNIS FOUNDATION
999 READ ST
ATTLEBORO,MA02703 		81-3405547 501(C)(3) 8,500       program grant
(106) CITY OF SURPRISE
16000 N CIVIC CTR PLZ
SURPRISE,AZ85374 		86-6007796 GOVERNMENT 8,400       program grant
(107) ALABAMA AGRICULTURA & MECHANICAL UNIV
105 PATTON HALL
NORMAL,AL35762 		63-6001097 EDUCATIONAL 8,000       program grant
(108) ALLEGHENY COLLEGE
520 NORTH MAIN ST
MEADVILLE,PA16335 		25-0965212 501(C)(3) 8,000       program grant
(109) CHOWAN UNIVERSITY
ONE UNIVERSITY PL
MURFREESBORO,NC27855 		56-0554199 501(C)(3) 8,000       program grant
(110) EASTERN KENTUCKY UNIVERSITY
521 LANCASTER AVE
RICHMOND,KY40475 		61-1011211 EDUCATIONAL 8,000       program grant
(111) NEW JERSEY INSTITUTE OF TECHNOLOGY
323 MARTIN LUTHER
NEWARK,NJ07102 		22-6000910 EDUCATIONAL 8,000       program grant
(112) POMONA COLLEGE
550 N COLLEGE AVE
CLAREMONT,CA91711 		95-1664112 501(C)(3) 8,000       program grant
(113) PRAIRIE VIEW A&M UNIVERSITY
MAIL STOP 1311
PRARIE VIEW,TX77446 		74-6001078 EDUCATIONAL 8,000       program grant
(114) TUSKEGEE UNIVERSITY
1200 W MONTGOMERY RD
TUSKEGEE,AL36088 		63-0288878 501(C)(3) 8,000       program grant
(115) UNIVERSITY OF NORTH CAROLINA CHARLOTTE
9201 UNIVERSITY
CHARLOTTE,NC28223 		56-0791228 EDUCATIONAL 8,000       program grant
(116) UNIVERSITY OF REDLANDS
1200 E COLTON AVE
REDLANDS,CA92373 		95-1643389 501(C)(3) 8,000       program grant
(117) USTA FOUNDATION INC
2500 Westchester Ave
PURCHASE,NY10577 		13-3782331 501(C)(3) 8,000       program grant
(118) TRIAD TENNIS MANAGEMENT INC
3802 JAYCEE PARK DR
GREENSBORO,NC27455 		56-1874682 N/A 7,500       program grant
(119) SPORTABLE SPORTS AND RECREATION INC
1365 OVERBROOK RD
RICHMOND,VA23220 		20-8924701 501(C)(3) 7,500       program grant
(120) CITY OF PALM BEACH GARDENS
10500 N MIL TRAIL
P B GARDENS,FL33410 		59-6045863 GOVERNMENT 7,000       program grant
(121) DISTRICT BD OF TRUSTEES OF PENSACOLA STATE COLL
1000 COLLEGE BLVD
PENSACOLA,FL32504 		59-1207555 EDUCATIONAL 7,000       program grant
(122) JONES COUNTY JUNIOR COLLEGE FDN INC
900 SOUTH COURT ST
ELLISVILLE,MS39437 		64-0761646 501(C)(3) 7,000       program grant
(123) OVERLAND PARK RACQUET CLUB
6800 W 91ST ST
OVERLAND PARK,KS66212 		EDUCATIONAL 6,600       program grant
(124) XS Tennis and Education Foundation
5336 S STATE
CHICAGO,IL60609 		26-1734791 501(C)(3) 6,500       program grant
(125) EDMOND TENNIS SERVICES LLC
6300 GOLD CYPRESS DR
EDMOND,OK73025 		82-3582620 N/A 6,050       program grant
(126) BELMONT UNIVERSITY
1900 BELMONT BLVD
NASHVILLE,TN37212 		62-0465076 501(C)(3) 6,000       program grant
(127) COLUMBIA COLLEGE
1301 COLUMBIA
COLUMBIA,SC29203 		57-0324915 501(C)(3) 6,000       program grant
(128) COLUMBUS REGIONAL TENNIS ASSOCIATION INC
PO BOX 8236
COLUMBUS,GA31908 		58-6043414 501(C)(3) 6,000       program grant
(129) CONCORDIA UNIVERSITY
7400 AUGUSTA ST
RIVER FOREST,IL60305 		36-2191242 501(C)(3) 6,000       program grant
(130) EDWARD WATERS UNIVERSITY
1658 KINGS RD
JACKSONVILLE,FL32209 		59-1146751 501(C)(3) 6,000       program grant
(131) LEGACY YOUTH TENNIS AND EDUCATION
4842 RIDGE AVENUE
PHILAPELPHIA,PA19129 		23-1747032 501(C)(3) 6,000       program grant
(132) MONTANA STATE UNIVERSITY
920 TECHNOLOGY BLVD
BOZEMAN,MT59717 		81-6010045 EDUCATIONAL 6,000       program grant
(133) UNIVERSITY OF TEXAS AT TYLER
3900 UNIVERSITY BLVD
TYLER,TX75999 		75-1396988 EDUCATIONAL 6,000       program grant
(134) MALIVAI WASHINGTON KIDS FOUNDATION INC
1055 WEST 6TH ST
JACKSONVILLE,FL32209 		59-3559150 501(C)(3) 5,500       program grant
(135) SOUTHERN ARIZONA ADAPTIVE SPORTS
2610 E CROYDEN ST
TUCSON,AZ85716 		82-1289116 501(C)(3) 5,500       program grant
(136) RASHID HASSAN TENNIS CENTER LLC
126 HORIZON DRIVE
MONROEVILLE,PA15146 		N/A 17,500        
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
87
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
49
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2023

Schedule I (Form 990) 2023
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1) Adult Senior Championship Grant 7 15,250      
(2) Events Grant 7 5,702      
(3) Junior ITF Event Grant 2 12,500      
(4) Multicultural Grant 1 1,000      
(5) Senior International Play Grant 96 288,000      
(6) Wheelchair Grant 12 19,300      
(7) Zonal Competition Grant 1 10,000      
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
PART I, LINE 2: THE ASSOCIATION MONITORS THE USE OF GRANT FUNDS PAID TO THE SECTIONS BY REQUIRING THE SECTIONS TO SUBMIT THEIR ANNUAL AUDITED FINANCIAL STATEMENTS AND FORM 990. ORGANIZATIONS RECEIVING PUBLIC FACILITY FUNDING GRANTS MUST COMPLETE AN EXTENSIVE APPLICATION FOR FUNDING AND MUST RECEIVE PERMISSION IN WRITING TO DEVIATE FROM THE PROPOSED SPENDING PLAN. GRANTEES MUST SUBMIT A GRANT APPLICATION WHICH REQUIRES SUBMISSION OF THE TOTAL PROJECT BUDGET AND DETAILED SPENDING PLAN. SUCCESSFUL COMPLETION OF THE GRANT PROCESS INCLUDES TECHNICAL REVIEWS WITH USTA CONSULTANTS FOR PROJECTS REQUIRING RECONSTRUCTION OR NEW CONSTRUCTION OF A FACILITY. IF AWARDED, PRIOR TO RECEIVING THEIR FUNDS, TENNIS VENUE SERVICES GRANT RECIPIENTS ARE REQUIRED TO SUBMIT AN ACCOUNTABILITY FORM THAT IS REVIEWED BY STAFF AND/OR USTA CONSULTANTS TO ENSURE THE PROJECT HAS BEEN COMPLETED AS APPROVED. THE ACCOUNTABILITY PROCESS REQUIRES GRANTEES TO SUBMIT FISCAL AND NARRATIVE END-OF-PROJECT REPORTS DETAILING THE RESULTS OF THEIR PROJECTS. RECIPIENTS OF TOURNAMENT/CHAMPIONSHIP GRANTS ARE REQUIRED TO SUBMIT REPORTS FOLLOWING THE COMPLETION OF THEIR EVENTS DETAILING THE RESULTS OF THE EVENTS AND ALL EXPENDITURES.
Schedule I (Form 990) 2023



Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
UNITED STATES TENNIS ASSOCIATION INCORPORATED
 
Employer identification number

13-5459420
Part I
Questions Regarding Compensation
Yes
No
1a
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.
b
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 .....
1b
Yes
 
2
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? ....
2
Yes
 
3
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.
4
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:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
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.
5
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:
a
The organization? ....................
5a
 
 
b
Any related organization? .......................
5b
 
 
If "Yes," on line 5a or 5b, describe in Part III.
6
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:
a
The organization? ..................
6a
 
 
b
Any related organization? ......................
6b
 
 
If "Yes," on line 6a or 6b, describe in Part III.
7
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 ............
7
 
 
8
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 ..........................
8
 
 
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
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
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1Lewis Sherr
CEO & EXECUTIVE DIRECTOR 		(i)

(ii)		 897,226
-------------
0 		558,000
-------------
0 		34,274
-------------
0 		23,197
-------------
0 		42,128
-------------
0 		1,554,825
-------------
0 		0
-------------
0
2ANDREA HIRSCH
COO & GENERAL COUNSEL 		(i)

(ii)		 698,383
-------------
0 		443,462
-------------
0 		37,536
-------------
0 		23,197
-------------
0 		16,820
-------------
0 		1,219,398
-------------
0 		0
-------------
0
3EDWARD NEPPL
CHIEF FINANCIAL OFFICER 		(i)

(ii)		 510,837
-------------
0 		363,641
-------------
0 		36,024
-------------
0 		23,197
-------------
0 		35,841
-------------
0 		969,540
-------------
0 		0
-------------
0
4STACEY MILKOVICH
CHIEF EXECUTIVE, PRO TENNIS 		(i)

(ii)		 717,675
-------------
0 		317,251
-------------
0 		13,544
-------------
0 		23,197
-------------
0 		42,678
-------------
0 		1,114,345
-------------
0 		0
-------------
0
5CRAIG MORRIS
CHIEF EXEC., COMM TENNIS&YOUTH 		(i)

(ii)		 556,175
-------------
0 		231,000
-------------
0 		6,303
-------------
0 		23,197
-------------
0 		42,678
-------------
0 		859,353
-------------
0 		0
-------------
0
6KRISTEN CORIO
CHIEF COMMERCIAL OFFICER 		(i)

(ii)		 506,797
-------------
0 		225,000
-------------
0 		270
-------------
0 		23,197
-------------
0 		41,057
-------------
0 		796,321
-------------
0 		0
-------------
0
7Martin Blackman
general manager 		(i)

(ii)		 0
-------------
460,176 		0
-------------
204,967 		0
-------------
22,914 		0
-------------
23,197 		0
-------------
42,678 		0
-------------
753,932 		0
-------------
0
8MARISA GRIMES
CHIEF DIVERSITY & INCLUS. OFF. 		(i)

(ii)		 345,974
-------------
0 		148,847
-------------
0 		270
-------------
0 		23,197
-------------
0 		42,000
-------------
0 		560,288
-------------
0 		0
-------------
0
9PAUL MAYA
CHIEF TECHNOLOGY OFFICER 		(i)

(ii)		 415,600
-------------
0 		195,942
-------------
0 		22,914
-------------
0 		23,197
-------------
0 		42,678
-------------
0 		700,331
-------------
0 		0
-------------
0
10STACIELLEN MISCHEL
SR CNSL & MD, TENNIS INTEGRITY 		(i)

(ii)		 325,842
-------------
0 		130,076
-------------
0 		23,274
-------------
0 		23,197
-------------
0 		35,841
-------------
0 		538,230
-------------
0 		0
-------------
0
11AMY WESLY
CHIEF BRAND OFFICER 		(i)

(ii)		 39,251
-------------
0 		231,961
-------------
0 		464,134
-------------
0 		726
-------------
0 		39,491
-------------
0 		775,563
-------------
0 		0
-------------
0
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
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 1A: 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. TRAVEL FOR COMPANIONS: UNDER THE ASSOCIATION'S ACCOUNTABLE EXPENSE REIMBURSEMENT POLICY, TRAVEL FOR COMPANIONS IS ALLOWED IN VERY LIMITED CIRCUMSTANCES.
Schedule J (Form 990) 2023

Additional Data


Software ID:  
Software Version:  
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.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
UNITED STATES TENNIS ASSOCIATION INCORPORATED
 
Employer identification number

13-5459420
Return Reference Explanation
FORM 990, PART III, LINE 4A: US OPEN: UNITED STATES TENNIS ASSOCIATION INCORPORATED ("USTATHE "ASSOCIATION") ORGANIZES AND CONDUCTS THE UNITED STATES OPEN TENNIS CHAMPIONSHIPS--THE US OPEN--WHICH IS ONE OF THE WORLD'S HIGHEST-ATTENDED ANNUAL SPORTING EVENTS AND ONE OF ITS PREMIER SPORTING ATTRACTIONS. THE US OPEN IS HELD EACH YEAR AT THE USTA BILLIE JEAN KING NATIONAL TENNIS CENTER. STAGING THE US OPEN REQUIRES THE DEDICATION AND TALENTS OF NUMEROUS USTA VOLUNTEERS, USTA STAFF, AND SEASONAL HELP TO RUN THIS TENNIS TOURNAMENT EFFICIENTLY AND EFFECTIVELY. THE US OPEN HELPS FULFILL MANY OF THE USTA'S MAJOR PURPOSES, INCLUDING: LEVERAGING TENNIS TO INSPIRE HEALTHIER PEOPLE AND COMMUNITIES; TO PROMOTE THE DEVELOPMENT OF TENNIS AS A MEANS OF HEALTHFUL RECREATION AND PHYSICAL FITNESS; TO ORGANIZE TENNIS TOURNAMENTS AND COMPETITIONS FOR ALL TENNIS ATHLETES WITHOUT REGARD TO GENDER, RACE, CREED, COLOR, OR NATIONAL ORIGIN, AND UNDER THE BEST CONDITIONS POSSIBLE; AND TO PROMOTE THE GAME OF TENNIS TO THE GENERAL PUBLIC. A MAJOR GOAL OF THE US OPEN IS TO USE THE EVENT'S POPULARITY TO DRIVE PARTICIPATION IN THE SPORT. IN 2023, THE US OPEN BROKE ITS TWO- AND THREE-WEEK ATTENDANCE RECORDS AND BECAME THE FIRST GRAND SLAM EVENT TO WELCOME MORE THAN 950,000 SPECTATORS OVER A THREE WEEK PERIOD. THE US OPEN WELCOMED OVER 950,000 FANS TO THE GROUNDS OVER THE EVENT'S THREE WEEKS IN 2023, INCLUDING OVER 150,000 ATTENDEES TO 'FAN WEEK,' WHICH IS FREE TO ATTEND.
FORM 990, PART III, LINE 4B: COMMUNITY TENNIS DEVELOPMENT: COMMUNITY TENNIS STRIVES TO USE TENNIS TO INSPIRE HEALTHIER PEOPLE AND COMMUNITIES AND GROW TENNIS AT EVERY LEVEL WITH A GOAL OF MAKING THE GAME ACCESSIBLE TO EVERYONE. IT SUPPORTS A WIDE RANGE OF TENNIS PROGRAMS DESIGNED TO HELP PEOPLE LEARN THE GAME, PLAY THE GAME, AND TAKE ADVANTAGE OF ITS MANY PHYSICAL AND MENTAL HEALTH BENEFITS MEDICALLY PROVEN THROUGH A NUMBER OF STUDIES CONDUCTED IN RECENT YEARS. IT IS THE GOAL OF COMMUNITY TENNIS TO HELP PEOPLE FIND THEMSELVES IN THE GAME AT EVERY STEP ALONG THE PLAY PATHWAY. IN 2023, TENNIS CONTINUED ITS IMPRESSIVE GROWTH, WITH 23.8 MILLION AMERICANS SAYING THEY PLAY THE SPORT, AN INCREASE OF 6 MILLION OVER THE PAST FOUR YEARS. THE USTA CONTINUED ITS SERIES OF PROGRAMS, GRANTS AND ADVOCACY ACTIONS ACROSS THE COUNTRY TO SPUR THIS GROWTH. COMMUNITY TENNIS WORKS WITH THE USTA'S 17 INDEPENDENTLY GOVERNED GEOGRAPHICAL SECTIONS ACROSS THE U.S., ALONG WITH MORE THAN TWO DOZEN NATIONAL USTA COMMITTEES MADE UP OF LEADING VOLUNTEERS AND STAFF, AS WELL AS WITH THOUSANDS OF LOCAL VOLUNTEERS NATIONWIDE AND WITH TENNIS INDUSTRY PARTNERS ON NUMEROUS GRASS-ROOTS EFFORTS TO GROW THE GAME. OTHER INITIATIVES INCLUDE DEVELOPING, FACILITY RENOVATIONS AND CONSTRUCTION; STRENGTHENING AND GROWING A NATIONWIDE NETWORK OF SELF SUFFICIENT COMMUNITY TENNIS ASSOCIATIONS TO INCREASE TENNIS PARTICIPATION AT THE LOCAL LEVEL; PROMOTING AND PROVIDING DEVELOPMENT AND PLAY OPPORTUNITIES FOR PEOPLE IN WHEELCHAIRS TO BE INVOLVED IN THE SPORT OF TENNIS AS BOTH PLAYERS AND VOLUNTEERS; INTRODUCING TENNIS TO YOUTH THROUGH SCHOOL PHYSICAL EDUCATION CLASSES AND AFTER-SCHOOL TENNIS PROGRAMS; AND PROMOTING AND PROVIDING RECREATIONAL AND COMPETITIVE LEAGUE TEAM OPPORTUNITIES FOR PLAYERS AGE 18 TO 90+ IN THE COUNTRY'S LARGEST RECREATIONAL TENNIS LEAGUE, USTA LEAGUE. COMMUNITY TENNIS IS BASED AT THE USTA NATIONAL CAMPUS AT LAKE NONA IN ORLANDO, FLORIDA, WHICH SERVES THE SPORT AT EVERY LEVEL OF PLAY AND DELIVERS AN UNPARALLELED TENNIS EXPERIENCE FOR PLAYERS OF ALL AGES AND ABILITY LEVELS. THE FACILITY HAS 100 TENNIS COURTS AND IS DIVIDED INTO DEDICATED AREAS THAT FOCUS ON THE COMPLETE TENNIS PATHWAY.
FORM 990, PART III, LINE 4C: PROFESSIONAL TENNIS OPERATIONS DIVISION: THE USTA PROFESSIONAL TENNIS OPERATIONS DIVISION CONSISTS OF PROFESSIONAL TOURNAMENTS, OFFICIATING, AND MAJOR EVENTS, INCLUDING THE OLYMPICS, DAVIS CUP AND BILLIE JEAN KING CUP, AND THE USTA PRO CIRCUIT. TOGETHER, THE DIVISION MANAGES THE GAME AT THE HIGHEST LEVELS IN THE UNITED STATES, WITH AN EYE TOWARD PROVIDING A MANAGEABLE PATHWAY TO THE ELITE LEVELS OF TENNIS COMPETITION FOR ASPIRING PRO TENNIS PLAYERS AND OFFICIALS. THE ACTIVITIES MANAGED BY THE PROFESSIONAL TENNIS OPERATIONS DIVISION REPRESENT TENNIS COMPETITION FOR ATHLETES AT ITS ULTIMATE LEVEL. THE EVENTS STAGED BY THE DIVISION ARE LEVERAGED TO SHOWCASE THE FUN, EXCITEMENT, AND ATHLETIC EXCELLENCE OF THE SPORT AND TO ENCOURAGE PARTICIPATION AT ALL LEVELS. AS THE RECOGNIZED NATIONAL GOVERNING BODY OF THE SPORT OF TENNIS, THE USTA IS A MEMBER OF THE U.S. OLYMPIC AND PARALYMPIC COMMITTEE. THE USTA COORDINATES THE UNITED STATES' TENNIS PARTICIPATION IN THE OLYMPIC GAMES AND THE PARALYMPIC GAMES, AS WELL AS THE PAN-AMERICAN GAMES. DAVIS CUP AND BILLIE JEAN KING CUP ARE THE ELITE INTERNATIONAL TEAM COMPETITIONS IN PROFESSIONAL TENNIS FOR MEN AND WOMEN, RESPECTIVELY, WITH MORE THAN 130 NATIONS COMPETING IN THESE EVENTS ANNUALLY. THE UNITED STATES HAS WON THE DAVIS CUP CHAMPIONSHIP ON 32 OCCASIONS, MORE THAN ANY OTHER NATION, WHILE THE UNITED STATES BILLIE JEAN KING CUP TEAM HAS WON THE BJK CUP TITLE MORE THAN ANY OTHER NATION, A RECORD 18 TIMES. MEANWHILE, THE USTA SUPPORTS THE USTA PRO CIRCUIT, THE WORLD'S LARGEST PROFESSIONAL TOUR FOR TENNIS DEVELOPMENT. THE USTA PRO CIRCUIT PROVIDES THE NEXT GENERATION OF AMERICAN CHAMPIONS WITH YEAR-ROUND OPPORTUNITIES TO DEVELOP THEIR GAME AND PLAY AGAINST WORLD-CLASS COMPETITION WITHOUT HAVING TO TRAVEL ABROAD. THE USTA'S OFFICIATING DEPARTMENT OVERSEES THE RECRUITMENT, CERTIFICATION, AND EVALUATION OF TENNIS OFFICIALS AT ALL LEVELS OF THE SPORT IN THE UNITED STATES, FROM GRASS-ROOTS TOURNAMENTS TO THE UPPER ECHELONS OF PROFESSIONAL TENNIS. BY TRAINING AND CERTIFYING QUALITY OFFICIALS WHO KNOW THE RULES AND REGULATIONS FOR THEIR ON-COURT AND OFF-COURT TOURNAMENT RESPONSIBILITIES, THE USTA SEEKS TO ENSURE SMOOTH-RUNNING TOURNAMENTS WHICH ARE ESSENTIAL TO GROWING THE GAME. EACH YEAR, THE USTA CERTIFIES APPROXIMATELY 3,500 TENNIS OFFICIALS, WITH THE MAJORITY OF THEM SERVING IN A VOLUNTEER CAPACITY.
FORM 990, PART VI, LINES 6, 7A & 7B: THE VOTING MEMBERS OF THE ASSOCIATION ARE THE SECTIONAL ASSOCIATIONS AND DIRECT MEMBER CLUBS & ORGANIZATIONS WHO HAVE A WEIGHTED VOTE BASED ON MEMBERS IN THEIR GEOGRAPHIC AREA. THE VOTING MEMBERS APPROVE THE SLATE OF OFFICERS AND BOARD MEMBERS AS SUBMITTED BY THE NOMINATING COMMITTEE. IN ADDITION, THEIR RIGHTS INCLUDE APPROVING AMENDMENTS TO THE BYLAWS AND OTHER VOTING RIGHTS PURSUANT TO NEW YORK STATE 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. THE FORM 990 IS REVIEWED BY USTA'S LEGAL DEPARTMENT, AUDIT COMMITTEE AND IS ALSO DISTRIBUTED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C: USTA HAS A CONFLICT OF INTEREST AND DISCLOSURE POLICY THAT APPLIES TO ALL EMPLOYEES, NATIONAL VOLUNTEERS, AND BOARD MEMBERS. THE CONFLICT OF INTEREST AND DISCLOSURE POLICY REQUIRES AN EMPLOYEE, NATIONAL VOLUNTEER AND BOARD MEMBER TO REPORT INTERESTS OR RELATIONSHIPS THAT COULD PRESENT A POTENTIAL CONFLICT OF INTEREST. THE USTA OBTAINS ANNUAL CERTIFICATIONS FROM EMPLOYEES, NATIONAL VOLUNTEERS, AND BOARD MEMBERS. THE CHIEF ETHICS OFFICER REVIEWS THE COMPLETED DISCLOSURE STATEMENTS FOR EMPLOYEES AND THE AUDIT COMMITTEE REVIEWS THE COMPLETED DISCLOSURE STATEMENTS FOR THE VOLUNTEERS AT THE NATIONAL GOVERNING BODY LEVEL AND BOARD MEMBERS. THE CHIEF ETHICS OFFICER AND THE CHAIR OF THE AUDIT COMMITTEE HAVE THE DISCRETION TO SHARE THE DISCLOSURE STATEMENTS WITH THE BOARD OF DIRECTORS AND/OR THE CHIEF EXECUTIVE OFFICER & EXECUTIVE DIRECTOR AND/OR THE CHAIR OF THE RESPECTIVE NATIONAL COMMITTEE. THE CHIEF ETHICS OFFICER AND THE AUDIT COMMITTEE (FOR VOLUNTEERS) 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, LINE 15: THE COMPENSATION COMMITTEE HAS RESPONSIBILITY FOR ESTABLISHING A COMPENSATION STRATEGY AND SETTING THE COMPENSATION OF THE EXECUTIVE DIRECTOR, HIS/HER DIRECT REPORTS, AND ANY OTHER HIGHLY COMPENSATED INDIVIDUALS DESIGNATED BY THE COMPENSATION COMMITTEE, PART OF WHICH INCLUDES THE EXECUTIVE DIRECTOR AND CHIEF EXECUTIVE OFFICER; CHIEF OPERATING OFFICER AND GENERAL COUNSEL; CHIEF FINANCIAL OFFICER; CHIEF EXECUTIVE, PRO TENNIS; CHIEF EXECUTIVE, COMMUNITY TENNIS; CHIEF COMMERCIAL OFFICER; CHIEF PEOPLE AND CULTURE OFFICER; CHIEF TECHNOLOGY OFFICER; AND CHIEF DIVERSITY, EQUITY, AND INCLUSION OFFICER. THE COMPENSATION COMMITTEE MEETS A MINIMUM OF FOUR TIMES PER YEAR AND CONTEMPORANEOUSLY 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. THE REVIEW DESCRIBED ABOVE WAS CONDUCTED, WITH RESPECT TO COMPENSATION FOR THE ABOVE-NOTED INDIVIDUALS, IN 2023.
FORM 990, PART VI, SECTION C, LINE 19: THE ASSOCIATION'S BYLAWS ARE LOCATED ON ITS WEBSITE (USTA.COM). THE ASSOCIATION'S 990'S ARE LOCATED ON ITS WEBSITE (USTA.COM) AND UPON REQUEST THE PUBLIC IS PROVIDED COPIES OF THE ASSOCIATION'S INFORMATION RETURN ON FORM 990. LASTLY, THE CONFLICT OF INTEREST POLICY CAN BE FOUND AT WWW.ETHICSPOINT.COM UNDER THE WEBSITE DESIGNED FOR THE ASSOCIATION AND IS ALSO AVAILABLE UPON REQUEST FROM THE ASSOCIATION'S LEGAL DEPARTMENT.
FORM 990, PART XI, LINE 5: THE AMOUNT ON LINE 5 REPRESENTS THE NET CHANGE IN UNREALIZED GAINS ON INVESTMENTS WHICH IS INCLUDED IN THE ASSOCIATION'S AUDITED CONSOLIDATED FINANCIAL STATMENTS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2023


Additional Data


Software ID:  
Software Version:  
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.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
UNITED STATES TENNIS ASSOCIATION INCORPORATED
 
Employer identification number

13-5459420
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
(1) US OPEN SERIES LLC
2500 WESTCHESTER AVENUE 411
PURCHASE,NY10577
20-0984914 		Tennis DE 157,389 2,967 USTA
 










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?
Yes No
(1)USTA NATIONAL TENNIS CENTER INC
2500 WESTCHESTER AVENUE 411

PURCHASE,NY10577
13-2946690 		TENNIS NY 501(c)(3) 10 USTA
 
 
No
(2)USTA FOUNDATION INC
2500 WESTCHESTER AVENUE 411

PURCHASE,NY10577
13-3782331 		GRANT GIVING NY 501(c)(3) 7 USTA
 
 
No
(3)USTA PLAYER DEVELOPMENT INC
2500 WESTCHESTER AVENUE 411

PURCHASE,NY10577
27-1368195 		YOUTH DEVELOP NY 501(c)(3) 12a USTA
 
 
No








For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
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



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(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
Yes No Yes No












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?
Yes No












Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
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
No
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 .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
Yes
 
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
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) USTA FOUNDATION INCORPORATED

 N 570,641 FMV
(2) USTA FOUNDATION INCORPORATED

 O 3,619,247 FMV
(3) USTA FOUNDATION INCORPORATED

 Q 1,044,224 CASH
(4) USTA PLAYER DEVELOPMENT INC

 B 12,359,638 CASH
(5) USTA PLAYER DEVELOPMENT INC

 D 14,147,394 CASH
(6) USTA PLAYER DEVELOPMENT INC

 N 1,301,572 COST
(7) NAT'L TENNIS CENTER INC - SEE PART VII

 N/O    
(8) USTA PLAYER DEVELOPMENT INC - SEE PART VII

 O    
(9) USTA PLAYER DEVELOPMENT INC - SEE PART VII

 Q   CASH
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
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) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(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
Yes No Yes No Yes No






























Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
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 USTA NATIONAL TENNIS CENTER INC ("NTC") CERTIFICATE OF INCORPORATION, CITY OF NEW YORK LEASE AND US OPEN AGREEMENT, NTC MAKES THE FACILITY AVAILABLE TO USTA FOR HOLDING THE US OPEN. UNDER THE OPEN AGREEMENT, NTC HAS THE RIGHT TO COLLECT TICKET AND OTHER US OPEN RELATED REVENUE. LINE 1O - EXECUTIVE AND ADMINISTRATIVE STAFF OF USTA PROVIDE ASSISTANCE TO THE USTA NATIONAL TENNIS CENTER INC AT NO CHARGE. LINE 1O - EXECUTIVE AND ADMINISTRATIVE STAFF OF THE USTA PROVIDE ASSISTANCE TO USTA PLAYER DEVELOPMENT INC AT NO CHARGE. LINE 1Q - EFFECTIVE JANUARY 1, 2021 THE UNITED STATES TENNIS ASSOCIATION INCORPORATED ("USTA") WAS THE COMMON PAYMASTER FOR ALL EMPLOYEES OF PLAYER DEVELOPMENT.
Schedule R (Form 990) 2023

Additional Data


Software ID:  
Software Version: