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Nonprofiteer
← USTA NATIONAL TENNIS CENTER INC

Form 990 for tax year 2024

Filed by USTA NATIONAL TENNIS CENTER INC.

Totals

Total revenue
$139,836,929
Total expenses
$131,206,699
Contributions and grants received
$0
Grants paid
$200,000
Program service revenue
$138,518,994
Investment income
$1,317,935
Other revenue
$0
Total assets, end of year
$656,264,877
Total liabilities, end of year
$762,361,760
Net assets or fund balances, end of year
-$106,096,883
Program services expenses (Part IX)
$130,460,256
Management and general expenses
$746,443
Fundraising expenses
$0
Program service expenses (Part III)
$130,460,256

Program services were 99.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: TENNIS TOURNAMENT

    total $128,611,009 · related or exempt $128,611,009

  • 2b · Program service revenue: COURT RENTAL PROGRAMS

    total $6,857,402 · related or exempt $6,857,402

  • 2c · Program service revenue: OTHER EVENTS

    total $3,050,583 · related or exempt $3,050,583

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $3,256,108 · excluded $3,256,108

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7b · Less cost or other basis and sales expenses

    other assets $1,938,173

  • 7c · Gain or loss

    securities $0 · other assets -$1,938,173

  • 7d · Net gain or loss

    total -$1,938,173 · excluded -$1,938,173

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $200,000 · program services $200,000

  • 5 · Compensation of officers, directors and key employees

    total $1,107,055 · program services $886,304 · management and general $220,751

  • 7 · Other salaries and wages

    total $12,559,765 · program services $12,508,020 · management and general $51,745

  • 8 · Pension plan contributions

    total $282,474 · program services $280,498 · management and general $1,976

  • 9 · Other employee benefits

    total $732,137 · program services $715,685 · management and general $16,452

  • 10 · Payroll taxes

    total $1,200,640 · program services $1,197,412 · management and general $3,228

  • 11b · Fees: legal

    total $411,347 · management and general $411,347

  • 11c · Fees: accounting

    total $40,000 · program services $20,000 · management and general $20,000

  • 11d · Fees: lobbying

    total $244,769 · program services $244,769

  • 11f · Fees: investment management

    total $17,000 · management and general $17,000

  • 11g · Fees: other

    total $1,900,571 · program services $1,900,571 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $236,370 · program services $236,370

  • 13 · Office expenses

    total $2,840,237 · program services $2,840,114 · management and general $123

  • 14 · Information technology

    total $1,059,199 · program services $1,059,199

  • 16 · Occupancy

    total $23,721,521 · program services $23,721,521

  • 17 · Travel

    total $2,083,180 · program services $2,083,180

  • 19 · Conferences, conventions and meetings

    total $34,299 · program services $34,299

  • 20 · Interest

    total $21,660,885 · program services $21,660,885

  • 22 · Depreciation, depletion and amortization

    total $38,285,770 · program services $38,282,018 · management and general $3,752

  • 23 · Insurance

    total $918,296 · program services $918,296

  • 24a · Other expenses: SECURITY GUARD SERVICES

    total $4,749,091 · program services $4,749,091

  • 24b · Other expenses: EVENT TRANSPORTATION

    total $4,599,159 · program services $4,599,159

  • 24c · Other expenses: Equipment maintenance

    total $2,382,350 · program services $2,382,350

  • 24d · Other expenses: Stadium supplies expense

    total $2,041,542 · program services $2,041,473 · management and general $69

  • 24e · All other expenses

    total $7,899,042 · program services $7,899,042 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $465,976 · end of year $368,867

  • 2 · Savings and temporary cash investments

    beginning of year $37,783,320 · end of year $37,580,522

  • 4 · Accounts receivable

    beginning of year $805,776 · end of year $1,704,093

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $247,433 · end of year $242,839

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,161,815 · end of year $1,021,691

  • 10a · Land, buildings and equipment: cost or other basis

    $1,329,936,694

  • 10b · Land, buildings and equipment: accumulated depreciation

    $728,806,258

  • 10c · Land, buildings and equipment, net

    beginning of year $577,097,530 · end of year $601,130,436

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $14,334,501 · end of year $14,216,429

  • 17 · Accounts payable and accrued expenses

    beginning of year $132,755,322 · end of year $185,349,631

  • 19 · Deferred revenue

    beginning of year $6,439,451 · end of year $4,360,443

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $587,082,394 · end of year $552,636,150

  • 25 · Other liabilities

    beginning of year $20,456,388 · end of year $20,015,536

  • 27 · Net assets without donor restrictions

    beginning of year -$114,837,204 · end of year -$106,096,883

Mission and programs · 2024

Mission

TO PROMOTE AND DEVELOP THE GAME OF TENNIS AS A MEANS TO HEALTHFUL RECREATION AND PHYSICAL FITNESS AND TO OPERATE A YEAR-ROUND PUBLIC RECREATIONAL FACILITY.

Activities or mission (Part I)

OUR MISSION IS GROWING TENNIS TO INSPIRE HEALTHIER PEOPLE AND COMMUNITIES EVERYWHERE AND TO OPERATE A YEAR-ROUND PUBLIC RECREATIONAL FACILITY.

  • THE USTA BILLIE JEAN KING NATIONAL TENNIS CENTER ANNUALLY HOSTS THE US OPEN TENNIS CHAMPIONSHIPS, OPEN TO MALE AND FEMALE PROFESSIONAL AND AMATEUR TENNIS PLAYERS. NTC'S EXEMPT PURPOSES INCLUDES THE OPERATION OF TENNIS FACILITIES, PART OF WHICH INCLUDES THE US OPEN. IN 2024, THE US OPEN SURPASSED 1,000,000 FANS IN ATTENDANCE OVER THE COURSE OF THE THREE WEEKS OF THE TOURNAMENT FOR THE FIRST TIME, INCLUDING MORE THAN 215,000 ATTENDEES TO 'US OPEN FAN WEEK,' WHICH IS FREE AND OPEN TO THE PUBLIC.

    Expenses $116,147,405 · Grants $200,000 · Revenue $128,611,009

  • THE COMMUNITY TENNIS DEVELOPMENT PROGRAM AT THE USTA BILLIE JEAN KING NATIONAL TENNIS CENTER PROMOTES AND DEVELOPS THE GAME OF TENNIS FOR YOUNGSTERS AND THE GENERAL PUBLIC THROUGH TENNIS CLINICS AND DEVELOPMENT; TOURNAMENTS; SUMMER CAMPS AND TEACHING PROGRAMS.

    Expenses $13,914,403 · Revenue $6,857,402

  • IN ACCORDANCE WITH THE NEW YORK CITY LEASE AND IN FURTHERANCE OF ITS CHARITABLE PURPOSE OF LESSENING THE BURDENS OF THE GOVERNMENT OF THE CITY OF NEW YORK, THE NTC IS AVAILABLE FOR RECREATIONAL EVENTS, ETHNIC AND COMMUNITY FESTIVALS, SCHOLASTIC ATHLETIC EVENTS AND OTHER PUBLIC SPECTATOR EVENTS. IN 2024, THE NTC WELCOMED THE WESTMINSTER KENNEL CLUB DOG SHOW FOR THE SECOND CONSECUTIVE YEAR, ALL-ELITE WRESTLING FOR THE FOURTH CONESECUTIVE YEAR AND HOSTED A NUMBER OF HIGH SCHOOL AND COLLEGE GRADUATIONS. THE FACILITY IS A LARGELY YEAR-ROUND PUBLIC FACILITY FOR THE PEOPLE OF NYC.

    Expenses $398,448 · Revenue $3,050,583

As filed on the 2024 return.

Listed in Part VII

  • BRIAN HAINLINE

    CHAIRMAN & PRESIDENT

    Total calculated
    $35,000
    From this org
    $0
    From related orgs
    $35,000
    Other
    $0
    Hours/week
    4 + 20 related

  • BRIAN VAHALY

    FIRST VICE PRESIDENT

    Total calculated
    $25,000
    From this org
    $0
    From related orgs
    $25,000
    Other
    $0
    Hours/week
    3 + 14 related

  • J CHRISTOPHER LEWIS

    SECRETARY & TREASURER

    Total calculated
    $0
    Hours/week
    3 + 10 related

  • KATHLEEN FRANCIS

    VICE PRESIDENT

    Total calculated
    $20,000
    From this org
    $0
    From related orgs
    $20,000
    Other
    $0
    Hours/week
    3 + 10 related

  • LAURA F CANFIELD

    VICE PRESIDENT

    Total calculated
    $20,000
    From this org
    $0
    From related orgs
    $20,000
    Other
    $0
    Hours/week
    3 + 10 related

  • BILL MCGUGIN

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    2 + 6 related

  • BOBBY SHARMA

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    2 + 6 related

  • EMILY S SCHAEFER

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    2 + 6 related

  • JEFFREY M BAILL

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    2 + 9 related

  • LIEZEL H HUBER

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    2 + 6 related

  • MAGGIE CHAN JONES

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    2 + 6 related

  • MEGAN MOULTON-LEVY

    DIRECTOR

    Total calculated
    $30,300
    From this org
    $3,300
    From related orgs
    $27,000
    Other
    $0
    Hours/week
    2 + 6 related

  • MICHAEL MCNULTY III

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    2 + 6 related

  • VANIA KING

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    2 + 6 related

  • VIOLET CLARK

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    2 + 11 related

  • DANIEL ZAUSNER

    VP, CHIEF OPERATING OFFICER

    Total calculated
    $1,103,755
    From this org
    $1,060,456
    From related orgs
    $0
    Other
    $43,299
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $724,937
    Bonus
    $306,053
    Other
    $29,466
    Deferred
    $24,362
    Nontaxable benefits
    $18,937
    Filer's total
    $1,103,755

  • LEWIS SHERR

    CEO & EXECUTIVE DIRECTOR

    Total calculated
    $1,603,418
    From this org
    $0
    From related orgs
    $1,536,368
    Other
    $67,050
    Hours/week
    10 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $947,177 related
    Bonus
    $0 + $554,244 related
    Other
    $0 + $34,947 related
    Deferred
    $0 + $24,362 related
    Nontaxable benefits
    $0 + $42,688 related
    Filer's total
    $0 + $1,603,418 related

  • ADAM SINCLAIR

    SR. DIR., FACILITY OPERATIONS

    Total calculated
    $301,620
    From this org
    $257,433
    From related orgs
    $0
    Other
    $44,187
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $213,297
    Bonus
    $43,675
    Other
    $461
    Deferred
    $14,953
    Nontaxable benefits
    $29,234
    Filer's total
    $301,620

  • CHARLES JETTMAR

    MD, CAPITAL PROJ. & ENGINEER.

    Total calculated
    $382,702
    From this org
    $320,199
    From related orgs
    $0
    Other
    $62,503
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $246,377
    Bonus
    $71,250
    Other
    $2,572
    Deferred
    $19,277
    Nontaxable benefits
    $43,226
    Filer's total
    $382,702

  • CHRISTOPHER STUDLEY

    SR. DIRECTOR, EVENT SERVICES

    Total calculated
    $330,282
    From this org
    $288,838
    From related orgs
    $0
    Other
    $41,444
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $227,477
    Bonus
    $60,845
    Other
    $516
    Deferred
    $17,394
    Nontaxable benefits
    $24,050
    Filer's total
    $330,282

  • JOHN DALE EVANS JR

    DIRECTOR OF TENNIS OPERATIONS

    Total calculated
    $260,194
    From this org
    $212,461
    From related orgs
    $0
    Other
    $47,733
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $185,639
    Bonus
    $26,410
    Other
    $412
    Deferred
    $6,039
    Nontaxable benefits
    $41,694
    Filer's total
    $260,194

  • MONICA HARRIGAN

    SR. DIR., TICKET OPERATIONS

    Total calculated
    $323,484
    From this org
    $268,711
    From related orgs
    $0
    Other
    $54,773
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $197,468
    Bonus
    $67,450
    Other
    $3,793
    Deferred
    $14,413
    Nontaxable benefits
    $40,360
    Filer's total
    $323,484

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a First-class or charter travel
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 ENTITED 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.
Schedule J, Part I, Line 3
UNITED STATES TENNIS ASSOCIATION INCORPORATED ("USTA"), AN AFFILIATE OF THE REPORTING ORGANIZATION PAID COMPENSATION TO THE REPORTING ORGANIZATION'S TOP MANAGEMENT OFFICIAL. USTA HAS ESTABLISHED THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL USING COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, FORM 990 OF OTHER ORGANIZATIONS, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
14 November 2025
IRS schema version
2024v5.1
Source object
202533189349304323

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