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Nonprofiteer
← USTA PLAYER DEVELOPMENT INCORPORATED

Form 990 for tax year 2023

Filed by USTA PLAYER DEVELOPMENT INCORPORATED.

Totals

Total revenue
$12,685,729
Total expenses
$14,373,010
Contributions and grants received
$12,685,729
Grants paid
$1,297,581
Program service revenue
$0
Investment income
$0
Other revenue
$0
Total assets, end of year
$429,150
Total liabilities, end of year
$14,987,523
Net assets or fund balances, end of year
-$14,558,373
Program services expenses (Part IX)
$12,994,035
Management and general expenses
$1,378,975
Fundraising expenses
$0
Program service expenses (Part III)
$12,994,035

Program services were 90.4% 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.

  • 1d · Related organizations

    $12,532,138

  • 1e · Government grants (contributions)

    $2,332

  • 1f · All other contributions, gifts and grants

    $151,259

  • 3 · Investment income

    total $0

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $108,652 · program services $108,652

  • 2 · Grants to domestic individuals

    total $1,188,929 · program services $1,188,929

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $753,930 · program services $753,930

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $4,948,145 · program services $4,003,433 · management and general $944,712

  • 8 · Pension plan contributions

    total $193,566 · program services $185,567 · management and general $7,999

  • 9 · Other employee benefits

    total $545,246 · program services $545,193 · management and general $53

  • 10 · Payroll taxes

    total $349,053 · program services $326,274 · management and general $22,779

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $1,349,635 · program services $1,272,535 · management and general $77,100

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $133,645 · program services $132,240 · management and general $1,405

  • 14 · Information technology

    total $223,300 · program services $223,300

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $1,860,666 · program services $1,860,530 · management and general $136

  • 17 · Travel

    total $1,933,123 · program services $1,781,148 · management and general $151,975

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $4,338 · program services $4,338

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $213,562 · program services $101,298 · management and general $112,264

  • 23 · Insurance

    total $0

  • 24a · Other expenses: CONCESSIONS/CATERING

    total $237,543 · program services $237,100 · management and general $443

  • 24b · Other expenses: SECURITY GUARD SERVICE

    total $107,911 · program services $107,911

  • 24c · Other expenses: UNIFORMS/CLOTHING

    total $41,271 · program services $38,115 · management and general $3,156

  • 24d · Other expenses: HOST SITE FEES

    total $40,855 · program services $40,855

  • 24e · All other expenses

    total $139,640 · program services $82,687 · management and general $56,953

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $31,985 · end of year $48,745

  • 2 · Savings and temporary cash investments

    beginning of year $11,924 · end of year $12,943

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $35,718 · end of year $24,578

  • 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

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $20,305 · end of year $25,022

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

    $2,693,363

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

    $2,375,501

  • 10c · Land, buildings and equipment, net

    beginning of year $365,055 · end of year $317,862

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $976,441 · end of year $840,129

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 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 $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $12,359,638 · end of year $14,147,394

  • 27 · Net assets without donor restrictions

    beginning of year -$12,871,092 · end of year -$14,558,373

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

THE MISSION OF USTA PLAYER DEVELOPMENT IS TO EDUCATE AND TRAIN YOUNG PEOPLE IN THE SPORT OF TENNIS THROUGH A CLEARLY DEFINED STRUCTURE AND COMPETITIVE PATHWAY, AS WELL AS THROUGH THE IMPLEMENTATION OF A COMPREHENSIVE COACHING PHILOSOPHY.

Activities or mission (Part I)

THE MISSION OF USTA PLAYER DEVELOPMENT INCORPORATED IS TO EDUCATE AND TRAIN YOUNG PEOPLE IN THE SPORT OF TENNIS.

  • THE GOAL OF PLAYER DEVELOPMENT IS TO IMPLEMENT A SYSTEMATIC, HOLISTIC AND PLAYER-CENTRIC APPROACH IN DEVELOPING WORLD-CLASS AMERICAN PLAYERS AND COACHES IN PARTNERSHIP WITH PRIVATE SECTOR. PLAYER DEVELOPMENT STRIVES TO BE THE BEST IN THE WORLD, DEVELOPING AND DEPLOYING EDUCATIONAL, TRAINING AND COACHING RESOURCES TO SERVE TEAM USA. THE PLAYER DEVELOPMENT PROGRAM IS BASED AT THE USTA NATIONAL CAMPUS IN ORLANDO, FL, AND ALSO UTILIZES THE USTA TRAINING CENTER - WEST IN CARSON, CA. PLAYER DEVELOPMENT HAS HIRED NATIONAL COACHES WHO HAVE CONTACT WITH THE TOP (TIER 1) 20 TO 30 PLAYERS IN EACH AGE GROUP AND AN IN-DEPTH KNOWLEDGE OF ANOTHER 20 TO 30 (TIER 2) PLAYERS. THESE COACHES PROVIDE INFORMATION AND ADVICE AND ATTEND TOURNAMENTS TO SUPPORT THESE PLAYERS. THE COACHES ARE SAFESPORT TRAINED, BACKGROUND CHECKED AND CERTIFIED AND PURSUE CONTINUOUS HIGH PERFORMANCE COACHING EDUCATION; DEVELOPING AND IMPROVING AS COACHES TO IN ORDER TO MAXIMIZE THE POTENTIAL OF THE PLAYERS, WITH WHOM THEY WORK. THE FINANCIAL SUPPORT PROVIDED THROUGH OUR GRANT PROGRAM IS INTEGRAL TO THE SUCCESS OF THIS PROGRAM. IN 2023, PLAYER DEVELOPMENT GRANTS WERE DISTRIBUTED TO 76 PLAYERS WHICH INCOMPASS ABLEBODIED AND WHEELCHAIR ATHLETES. IN COORDINATION WITH THE COACHING, SUPPORT AND SERVICES FROM OUR NATIONAL COACHES AND TEAM, THE PLAYERS USE THESE GRANTS FOR TRAINING & TRAVEL. THE FUNDS CAN BE USED IN A VARIETY OF WAYS FOR TENNIS DEVELOPMENT (E.G., ACADEMIES/COACHING). IN ADDITION, FOCUS IS PLACED ON SUPPORTING YOUNG TOURING PROS AS WELL AS DEVELOPING EXPOSURE OF YOUNG AMERICAN PLAYERS AT THE INTERNATIONAL JUNIOR AND PROFESSIONAL LEVELS. FOR PLAYERS WHO PARTICIPATE IN THIS PROGRAM, EVERY EFFORT IS MADE TO PROVIDE THEM WITH RESOURCES AND SUPPORT TO FOSTER THEIR CONTINUED SUCCESS. AMERICAN TENNIS PLAYERS, AT BOTH THE PROFESSIONAL AND JUNIOR LEVELS, MADE GREAT STRIDES IN 2023. BY THE END OF THE YEAR, 10 MEN AND 17 WOMEN WERE RANKED IN THE TOP 100 ATP/WTA. IN THE JUNIOR SPACE WE HAD 12 BOYS AND 16 GIRLS THAT WERE RANKED INSIDE THE TOP 100 ITF RANKINGS.

    Expenses $12,994,035 · Grants $1,297,581

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • LEWIS SHERR

    CEO & EXECUTIVE DIRECTOR

    Total calculated
    $1,554,825
    From this org
    $0
    From related orgs
    $1,489,500
    Other
    $65,325
    Hours/week
    5 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $897,226 related
    Bonus
    $0 + $558,000 related
    Other
    $0 + $34,274 related
    Deferred
    $0 + $23,197 related
    Nontaxable benefits
    $0 + $42,128 related
    Filer's total
    $0 + $1,554,825 related

  • MARTIN BLACKMAN

    GENERAL MANAGER

    Total calculated
    $753,932
    From this org
    $688,057
    From related orgs
    $0
    Other
    $65,875
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $460,176
    Bonus
    $204,967
    Other
    $22,914
    Deferred
    $23,197
    Nontaxable benefits
    $42,678
    Filer's total
    $753,932

  • Erik Ola Malmqvist

    DIRECTOR, COACHING

    Total calculated
    $459,161
    From this org
    $394,690
    From related orgs
    $0
    Other
    $64,471
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $259,967
    Bonus
    $109,937
    Other
    $24,786
    Deferred
    $21,469
    Nontaxable benefits
    $43,002
    Filer's total
    $459,161

  • Kathy Rinaldi

    HEAD OF WOMEN'S TENNIS

    Total calculated
    $383,901
    From this org
    $325,570
    From related orgs
    $0
    Other
    $58,331
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $244,206
    Bonus
    $80,590
    Other
    $774
    Deferred
    $19,111
    Nontaxable benefits
    $39,220
    Filer's total
    $383,901

  • Kent Kinnear

    HEAD OF MEN'S TENNIS

    Total calculated
    $307,684
    From this org
    $250,059
    From related orgs
    $0
    Other
    $57,625
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $203,135
    Bonus
    $46,150
    Other
    $774
    Deferred
    $15,042
    Nontaxable benefits
    $42,583
    Filer's total
    $307,684

  • Ernst P Roetert

    HEAD OF SPECIAL PROJECTS

    Total calculated
    $305,200
    From this org
    $257,563
    From related orgs
    $0
    Other
    $47,637
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $204,562
    Bonus
    $50,715
    Other
    $2,286
    Deferred
    $14,913
    Nontaxable benefits
    $32,724
    Filer's total
    $305,200

  • David Nainkin

    Lead Nat'l Coach/Davis Cup

    Total calculated
    $245,623
    From this org
    $192,432
    From related orgs
    $0
    Other
    $53,191
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $166,018
    Bonus
    $26,000
    Other
    $414
    Deferred
    $11,189
    Nontaxable benefits
    $42,002
    Filer's total
    $245,623

  • Dr Brian Hainline

    CHAIRMAN & PRESIDENT

    Total calculated
    $35,000
    From this org
    $0
    From related orgs
    $35,000
    Other
    $0
    Hours/week
    1 + 23 related

  • BRIAN VAHALY

    FIRST VICE PRESIDENT

    Total calculated
    $25,000
    From this org
    $0
    From related orgs
    $25,000
    Other
    $0
    Hours/week
    1 + 16 related

  • MEGAN MOULTON-LEVY

    Director

    Total calculated
    $22,400
    From this org
    $0
    From related orgs
    $22,400
    Other
    $0
    Hours/week
    1 + 7 related

  • LAURA F CANFIELD

    VICE PRESIDENT

    Total calculated
    $20,000
    From this org
    $0
    From related orgs
    $20,000
    Other
    $0
    Hours/week
    1 + 15 related

  • KATHLEEN FRANCIS

    VICE PRESIDENT

    Total calculated
    $20,000
    From this org
    $0
    From related orgs
    $20,000
    Other
    $0
    Hours/week
    1 + 12 related

  • MICHAEL MCNULTY III

    Immediate Past President

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    1 + 7 related

  • JEFFREY BAILL

    Director

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    1 + 10 related

  • VIOLET CLARK

    Director

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    1 + 7 related

  • LIEZEL HUBER

    Director

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    1 + 7 related

  • Maggie Chan Jones

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    1 + 7 related

  • Vania King

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    1 + 7 related

  • Bill McGugin

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    1 + 7 related

  • EMILY S SCHAEFER

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    1 + 7 related

  • Bobby Sharma

    DIRECTOR

    Total calculated
    $10,000
    From this org
    $0
    From related orgs
    $10,000
    Other
    $0
    Hours/week
    1 + 7 related

  • J Christopher Lewis

    Secretary & Treasurer

    Total calculated
    $0
    Hours/week
    1 + 12 related

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)

PART I, LINE 2:
IN ACCORDANCE WITH THE TRAVEL POLICY, EMPLOYEES ABOVE DIRECTOR LEVEL ARE ENTITLED TO BUSINESS CLASS AIRFARES FOR FLIGHTS GREATER THAN FIVE HOURS. IN THE EVENT BUSINESS CLASS AIRFARE IS NOT AVAILABLE, THE ABOVE INDIVIDUALS ARE ENTITLED TO FIRST CLASS UNDER THE ASSOCIATION'S ACCOUNTABLE EXPENSE REIMBURSEMENT PLAN.
PART I, LINE 3:
UNITED STATES TENNIS ASSOCIATION INCORPORATED (USTA), AN AFFILIATE OF THE REPORTING ORGANIZATION PAID COMPENSATION TO THE REPORTING ORGANIZATION'S TOP MANAGEMENT OFFICIAL. USTA HAS ESTABLISHED THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL USING COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, FORM 990 OF OTHER ORGANIZATIONS, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. USTA IS THE COMMON PAYMASTER FOR PLAYER DEVELOPMENT.

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
2023
Filed
12 November 2024
IRS schema version
2023v5.1
Source object
202403189349307530

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