Usta National Tennis Center Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
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.
- Income
- $139.8 million
- Spending
- $131.2 million
- Spent on programs
- 99%
- Reserves
- -64.7 months of spending
- Largest source of income
- fees for its services, 99%
- Employees
- 1,748
- Volunteers
- 14
- Highest pay
- $1.6 million, ceo & executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 40 out of 100. Higher than 15% of charities in its peer group (recreation and sports, over $100m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 116% of what it owns.
Living within its means
15 of 15Income exceeded spending by 6% of income.
Income trend
10 of 15Income fell 1% on the year before.
Spending floor
15 of 1599% of spending went to programs.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 45% of charities in its peer group (recreation and sports, over $100m).
Independent board
25 of 2514 of 15 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $116.1 million spent. 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. THE USTA BILLIE JEAN KING NATIONAL TENNIS CENTER, INC ("NTC") PROVIDES RECREATIONAL AND CIVIC FACILITIES FOR THE GENERAL PUBLIC AT THE USTA BILLIE JEAN KING NATIONAL TENNIS CENTER. ON DECEMBER 22, 1993 THE NTC AND THE CITY OF NEW YORK ENTERED INTO A LONG-TERM LEASE FOR WHAT IS NOW 42 ACRES OF NEW YORK CITY PARK LAND IN FLUSHING MEADOWS CORONA PARK IN FLUSHING, NEW YORK. THE LEASE, INCLUDING RENEWAL OPTIONS, IS FOR 99 YEARS. THE USTA BILLIE JEAN KING NATIONAL TENNIS CENTER CONSISTS OF 46 TOTAL TENNIS COURTS, INCLUDING ARTHUR ASHE STADIUM, LOUIS ARMSTRONG STADIUM, GRANDSTAND COURT AND THE INDOOR TENNIS FACILITY, AS WELL AS PLAYERS' LOCKER ROOMS AND LOUNGE, RESTAURANTS, A PRO SHOP AND OFFICES. ALL OPERATING AND MAINTENANCE EXPENSES FOR THE FACILITY ARE BORNE BY THE NTC. AS DESCRIBED MORE FULLY BELOW, THE NTC OPERATES PROGRAMS AT THE FACILITY YEAR-ROUND. THROUGHOUT THE YEARS, THE NTC HAS MADE CAPITAL IMPROVEMENTS TO THE FACILITY INCLUDING THE INDOOR TENNIS FACILITY WITH 12 INDOOR COURTS AS WELL AS THE RECONSTRUCTION OF ALL 13 TOURNAMENT AND 17 PRACTICE COURTS, WHICH FURTHER HELPS PROVIDE RECREATIONAL AND CIVIC FACILITIES FOR THE GENERAL PUBLIC. BEGINNING IN 2014, THE NTC ENTERED INTO A SERIES OF FINANCING TRANSACTIONS REFERRED TO AS PRIVATE PLACEMENTS WHICH RESULTED IN THE NTC ISSUING $600 MILLION IN SENIOR SECURED FIXED RATE NOTES AND A $150 MILLION SENIOR SECURED REVOLVING CREDIT FACILITY. THE MAJORITY OF THE PROCEEDS OF THE PRIVATE PLACEMENT ARE TO PROVIDE FUNDING FOR A NUMBER OF CAPITAL PROJECTS AT THE NTC. PURSUANT TO AN AGREEMENT BETWEEN THE NTC AND UNITED STATES TENNIS ASSOCIATION, INC. ("USTA"), DATED AS OF JULY 1, 1993, AS AMENDED FROM TIME-TO-TIME THE NTC HAS THE RIGHT TO SELL AND COLLECT TICKET REVENUE FOR THE US OPEN TENNIS CHAMPIONSHIPS HELD AT THE USTA BILLIE JEAN KING NATIONAL TENNIS CENTER. PURSUANT TO THE NTC'S LEASE WITH NEW YORK CITY, CERTAIN PRIVATE PLACEMENT DOCUMENTS, AND THE AGREEMENT WITH THE USTA, THE US OPEN TENNIS CHAMPIONSHIPS ARE HELD ANNUALLY AT THE FACILITY. THE COMMUNITY TENNIS DEVELOPMENT PROGRAM AT THE NTC PROVIDES DIVERSE AND MULTIPLE OPPORTUNITIES TO THE SURROUNDING COMMUNITIES THAT ULTIMATELY PROMOTE AND DEVELOP THE GAME OF TENNIS. IN ADDITION TO PROMOTING VALUABLE SOCIAL SKILLS, THE MAIN GOAL OF THESE PROGRAMS IS TO ENSURE ALL PARTICIPANTS, REGARDLESS OF AGE AND GENDER, PURSUE ACTIVITIES WHICH ENRICH THEIR HEALTH AND PHYSICAL FITNESS. THIS GOAL IS ACHIEVED THROUGH THE FOLLOWING: A) RECREATION FACILITY: THE NTC IS OPEN TO THE PUBLIC SEVEN DAYS A WEEK, EXCEPT DURING THE US OPEN TENNIS CHAMPIONSHIPS OR WHEN CLOSED FOR NECESSARY REPAIRS. THROUGH OUR COMMUNITY OUTREACH INITIATIVES, THE GENERAL PUBLIC IS ENCOURAGED TO TAKE ADVANTAGE OF THE INDOOR/OUTDOOR TENNIS COURTS AND OTHER FACILITIES. COURTS MAY BE RESERVED UP TO TWO DAYS IN ADVANCE. DUE TO ITS INHERENT STRUCTURE, TENNIS IS A SAFE SPORT TO PLAY, EVEN WHEN OTHER SPORTS AND PHYSCIAL ACTIVITIES WERE HAMPERED BY COVID-19 RESTRICTIONS. THEREFORE, THE NTC PROVIDED A SAFE HAVEN FOR TENS OF THOUSANDS OF NEW YORKERS TO GET PHYSICAL EXERCISE AND NEEDED SOCIALIZATION THROUGHOUT THE PANDEMIC, AND IT CONTINUES TO DELIVER PUBLIC ACCESS TO ONE OF THE HEALTHIEST SPORTS IN THE WORLD. NTC IS USING TENNIS TO INSPIRE HEALTHIER PEOPLE AND COMMUNITIES THROUGHOUT THE SURROUNDING COMMUNITIES AND NY METRO AREA. B) TENNIS CLINICS AND DEVELOPMENT: THE NTC CONDUCTS COMMUNITY OUTREACH CLINICS THROUGHOUT THE YEAR THAT BENEFIT THE SURROUNDING COMMUNITIES, AND MANY OF THE PUBLIC SCHOOLS THROUGHOUT QUEENS AND THE OTHER BOROUGHS. THESE CLINICS ARE HELD AT VARIOUS TIMES 11 MONTHS OF THE YEAR. THE NTC PARTNERS WITH COMMUNITY TENNIS ASSOCIATIONS, SUCH AS THE CITY PARKS FOUNDATION, NYJTL, AND THE WHEELCHAIR SPORTS FOUNDATION, TO PROVIDE DONATED COURTS AND INSTRUCTION. IN ADDITION TO THE CLINICS, THE NTC PROVIDES TENNIS INSTRUCTION WITH AN EDUCATIONAL COMPONENT FOR LOCAL SCHOOLS. C) NTC TOURNAMENTS/EVENTS: THIS PROGRAM PROMOTES TENNIS PLAY AT THE NTC BY PROVIDING VARIOUS COMPETITIONS FOR LOCAL PLAYERS. THOUSANDS OF BOYS AND GIRLS, AGES 6-18 YEARS OLD, PARTICIPATE IN ORGANIZED, FUN,MAXIMAL ENCOUNTER PLAY DAYS AND EVENTS UTILIZING SHORT COURTS, LOW COMPRESSION TENNIS BALLS AND APPROPRIATELY SIZED RACQUETS. OLDER YOUNGSTERS PARTICIPATE IN USTA SANCTIONED TOURNAMENTS. THE NTC ALSO HOSTS MANY OTHER SECTIONAL ADULT AND YOUTH EVENTS/TOURNAMENTS, INCLUDING NATIONAL AND LOCAL COLLEGIATE AND HIGH SCHOOL COMPETITIONS, AS WELL AS LARGE-SCALE COMMUNITY-BASED EVENTS, SUCH AS COACHING WORKSHOPS AND COMMUNITY DAYS IN COLLABORATION WITH ITS NEIGHBOR ORGANIZATIONS. D) NTC SUMMER CAMPS: THOUSANDS OF NYC CHILDREN ATTEND OUR SUMMER CAMPS IN WHICH THEY ARE PROVIDED BASIC TENNIS INSTRUCTION, INCLUDING MULTI-SPORT CROSS TRAINING. THE "RED BALL" FORMAT IS SPECIFICALLY DESIGNED TO "FIT" YOUNGER CHILDREN, AS WELL AS BEGINNERS OF ALL AGES IN ADDITION TO BASIC FITNESS, ALL CAMPERS ARE IMBUED WITH QUALITIES OF GOOD SPORTSMANSHIP, LEADING TO OVERALL CHARACTER BUILDING. THESE SERVICES ARE PROVIDED AT AN AFFORDABLE COST MAKING IT POSSIBLE FOR YOUNGSTERS WHO WOULD NOT OTHERWISE GET THE CHANCE TO ATTEND CAMP OR RECEIVE TENNIS INSTRUCTION. THOUSANDS OF YOUNG PLAYERS PARTICIPATE ANNUALLY. E) NTC TEACHING PROGRAMS: THESE PROGRAMS PROVIDE THE PUBLIC WITH QUALITY, REASONABLY-PRICED TENNIS INSTRUCTION FROM CERTIFIED FULL-TIME TEACHING STAFF. THESE TEACHING PROGRAMS SERVICE THOUSANDS OF PLAYERS, FROM THE VERY YOUNG (3 YEARS) TO OUR SENIOR CITIZENS (90+ YEARS) WITH A WIDE VARIETY OF LESSON PLANS S
- $13.9 million spent. 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.
- $398,448 spent. 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.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 1979.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.