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        <PersonNm>DAVID NAINKIN</PersonNm>
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        <DepreciationAmt>891366</DepreciationAmt>
        <BookValueAmt>5182</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>189031</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Federal Income Taxes</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO AFFILIATE</Desc>
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        <ExplanationTxt>USTA PLAYER DEVELOPMENT INCORPORATED HAS FILED ALL APPLICABLE RETURNS WHEN REQUIRED. FOR THE YEAR ENDED DECEMBER 31, 2024, THERE WERE NO INTEREST OR PENALTIES REQUIRED TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION HAS NOT TAKEN AN UNSUBSTANTIATED TAX POSITION THAT WOULD REQUIRE PROVISION OF A LIABILITY. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2021.</ExplanationTxt>
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        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
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      <RecipientTable>
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          <BusinessNameLine1Txt>MICHIGAN STATE UNIVERSITY</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>426 AUDITORIUM RD</AddressLine1Txt>
          <CityNm>EAST LANSING</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
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        <RecipientEIN>386005984</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
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        <PurposeOfGrantTxt>ALLIED PARTNER GRANT</PurposeOfGrantTxt>
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          <AddressLine1Txt>5000 GULF FWY</AddressLine1Txt>
          <AddressLine2Txt>BLDG 1</AddressLine2Txt>
          <CityNm>HOUSTON</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>772040907</ZIPCd>
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        <RecipientEIN>746001399</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>WHEELCHAIR GRANT</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>UNIVERSITY OF ARIZONA FOUNDATION</BusinessNameLine1Txt>
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          <AddressLine1Txt>1111 N CHERRY AVENUE</AddressLine1Txt>
          <CityNm>TUCSON</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
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          <BusinessNameLine1Txt>UNIVERSITY OF ALABAMA AT BIRMINGHAM</BusinessNameLine1Txt>
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          <AddressLine1Txt>1720 2nd Ave S Rm Ab</AddressLine1Txt>
          <CityNm>BIRMINGHAM</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
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        <RecipientEIN>386006309</RecipientEIN>
        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
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          <AddressLine1Txt>1228 HALEY CENTER</AddressLine1Txt>
          <CityNm>AUBURN</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
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        <RecipientEIN>636000724</RecipientEIN>
        <IRCSectionDesc>EDUCATIONAL</IRCSectionDesc>
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        <CashGrantAmt>720832</CashGrantAmt>
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      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>WHEELCHAIR GRANTS</GrantTypeTxt>
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        <CashGrantAmt>73149</CashGrantAmt>
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        <FormAndLineReferenceDesc>Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANT MONITORING PROCESS: JUNIORS, COLLEGIANS AND PRO PLAYERS IN THE PLAYER DEVELOPMENT PROGRAM ARE ELIGIBLE FOR GRANTS. THE MAJORITY OF GRANTS ARE AWARDED BASED ON OBJECTIVE BENCHMARKS AS IDENTIFIED BY HISTORICAL RESEARCH AND REGERESSION ANALYSIS. GRANTS CAN ALSO BE PROVIDED TO PLAYERS RETURNING FROM INJURY, FINANCIALLY DISADVANTAGED OR DISCRETIONARY BASED ON RECENT PERFORMANCE AND MOMENTUM. THE GRANT RECIPIENTS ARE EVALUATED AT THE END OF EACH CALENDAR YEAR AND BASED ON THEIR OBJECTIVE PROGRESS AGAINST PATHWAY BENCHMARKS, THE GRANT DECISION FOR UPCOMING YEAR IS MADE BY THE NATIONAL COACHES AND THE HEADS OF WOMEN'S AND MEN'S TENNIS.</ExplanationTxt>
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      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <IndependentConsultantInd>X</IndependentConsultantInd>
      <Form990OfOtherOrganizationsInd>X</Form990OfOtherOrganizationsInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
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        <PersonNm>LEWIS SHERR</PersonNm>
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        <PersonNm>MARTIN BLACKMAN</PersonNm>
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        <DeferredCompensationFlngOrgAmt>18937</DeferredCompensationFlngOrgAmt>
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        <PersonNm>KATHY RINALDI</PersonNm>
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        <TitleTxt>HEAD OF MEN'S TENNIS</TitleTxt>
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        <PersonNm>DAVID NAINKIN</PersonNm>
        <TitleTxt>LEAD NAT'L COACH/DAVIS CUP</TitleTxt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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        <PersonNm>TROY HAHN</PersonNm>
        <TitleTxt>HEAD OF SPECIAL PROJECTS</TitleTxt>
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        <FormAndLineReferenceDesc>Schedule J, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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    </IRS990ScheduleJ>
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        <ExplanationTxt>THE UNITED STATES TENNIS ASSOCIATION IS THE SOLE MEMBER OF THE USTA PLAYER DEVELOPMENT ("PLAYER DEVELOPMENT") AND ELECTS THE DIRECTORS OF PLAYER DEVELOPMENT. PURSUANT TO PLAYER DEVELOPMENT'S BYLAWS, THE SOLE MEMBER HAS THE RIGHT TO REMOVE DIRECTORS WITH OR WITHOUT CAUSE, TO FILL VACANCIES IN THE BOARD OF DIRECTORS, AND TO AMEND THE CERTIFICATE OF INCORPORATION AND THE BYLAWS OF PLAYER DEVELOPMENT. IN ADDITION, THE SOLE MEMBER HAS THE RIGHT TO APPROVE OR RATIFY CERTAIN DECISIONS OF THE BOARD OF DIRECTORS OF PLAYER DEVELOPMENT (SUCH AS THE DECISION TO MERGE OR DISSOLVE) PURSUANT TO THE STATE OF NEW YORK NOT-FOR-PROFIT CORPORATION LAW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>THE UNITED STATES TENNIS ASSOCIATION IS THE SOLE MEMBER OF THE USTA PLAYER DEVELOPMENT ("PLAYER DEVELOPMENT") AND ELECTS THE DIRECTORS OF PLAYER DEVELOPMENT. PURSUANT TO PLAYER DEVELOPMENT'S BYLAWS, THE SOLE MEMBER HAS THE RIGHT TO REMOVE DIRECTORS WITH OR WITHOUT CAUSE, TO FILL VACANCIES IN THE BOARD OF DIRECTORS, AND TO AMEND THE CERTIFICATE OF INCORPORATION AND THE BYLAWS OF PLAYER DEVELOPMENT. IN ADDITION, THE SOLE MEMBER HAS THE RIGHT TO APPROVE OR RATIFY CERTAIN DECISIONS OF THE BOARD OF DIRECTORS OF PLAYER DEVELOPMENT (SUCH AS THE DECISION TO MERGE OR DISSOLVE) PURSUANT TO THE STATE OF NEW YORK NOT-FOR-PROFIT CORPORATION LAW.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE UNITED STATES TENNIS ASSOCIATION IS THE SOLE MEMBER OF THE USTA PLAYER DEVELOPMENT ("PLAYER DEVELOPMENT") AND ELECTS THE DIRECTORS OF PLAYER DEVELOPMENT. PURSUANT TO PLAYER DEVELOPMENT'S BYLAWS, THE SOLE MEMBER HAS THE RIGHT TO REMOVE DIRECTORS WITH OR WITHOUT CAUSE, TO FILL VACANCIES IN THE BOARD OF DIRECTORS, AND TO AMEND THE CERTIFICATE OF INCORPORATION AND THE BYLAWS OF PLAYER DEVELOPMENT. IN ADDITION, THE SOLE MEMBER HAS THE RIGHT TO APPROVE OR RATIFY CERTAIN DECISIONS OF THE BOARD OF DIRECTORS OF PLAYER DEVELOPMENT (SUCH AS THE DECISION TO MERGE OR DISSOLVE) PURSUANT TO THE STATE OF NEW YORK NOT-FOR-PROFIT CORPORATION LAW.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FORM 990 WAS PREPARED BY A NATIONALLY RECOGNIZED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. DRAFT FORM 990 WAS REVIEWED BY THE ORGANIZATION'S INTERNAL COUNSEL AND THE AUDIT COMMITTEE. FORM 990 WAS THEN PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS IN ADVANCE OF FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>USTA PLAYER DEVELOPMENT INCORPORATED ("PLAYER DEVELOPMENT") HAS A CONFLICT OF INTEREST AND DISCLOSURE POLICY THAT APPLIES TO ALL EMPLOYEES AND A SEPARATE CONFLICT OF INTEREST POLICY FOR BOARD MEMBERS; EACH OF THE POLICIES ARE SUBSTANTIALLY THE SAME. THE CONFLICT OF INTEREST AND DISCLOSURE POLICY REQUIRES AN EMPLOYEE AND BOARD MEMBER TO REPORT ALL INTERESTS OR RELATIONSHIPS THAT COULD PRESENT A POTENTIAL CONFLICT OF INTEREST. PLAYER DEVELOPMENT OBTAINS ANNUAL CERTIFICATIONS FROM EMPLOYEES AND BOARD MEMBERS. THE UNITED STATES TENNIS ASSOCIATION INCORPORATED ("USTA") IS THE SOLE MEMBER OF PLAYER DEVELOPMENT ("SOLE MEMBER") AND IT'S CHIEF ETHICS OFFICER REVIEWS THE COMPLETED DISCLOSURE STATEMENTS FOR EMPLOYEES AND THE SOLE MEMBER'S AUDIT COMMITTEE REVIEWS THE COMPLETED DISCLOSURE STATEMENTS FOR BOARD MEMBERS. THE CHIEF ETHICS OFFICER OF THE SOLE MEMBER AND THE CHAIR OF THE AUDIT COMMITTEE OF THE SOLE MEMBER HAVE THE DISCRETION TO SHARE THE DISCLOSURE STATEMENTS WITH THE ENTIRE BOARD OF DIRECTORS AND/OR VICE PRESIDENTS. THE CHIEF ETHICS OFFICER AND THE AUDIT COMMITTEE OF THE SOLE MEMBER DETERMINE WHETHER A CONFLICT EXISTS AND SO MARK THEIR DECISION ON THE DISCLOSURE STATEMENT, ALSO INDICATING THE REQUIRED CORRECTIVE ACTION SHOULD THEY DETERMINE THAT A CONFLICT EXISTS (WHICH MAY INCLUDE, BUT IS NOT LIMITED TO, PROHIBITION IN PARTICIPATING, DELIBERATING, AND DECIDING ISSUES AND/OR IN TRANSACTIONS).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a Process to establish compensation of top management official</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION COMMITTEE HAS RESPONSIBILITY FOR ESTABLISHING A COMPENSATION STRATEGY AND SETTING THE COMPENSATION OF THE KEY EMPLOYEES OF PLAYER DEVELOPMENT. 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 IS CONDUCTED IN THE FOURTH QUARTER OF EACH YEAR WITH RESPECT TO ALL NOTED INDIVIDUALS ABOVE AS IT RELATES TO THEIR COMPENSATION. USTA IS THE COMMON PAYMASTER FOR THE PLAYER DEVELOPMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST THE PUBLIC IS PROVIDED COPIES OF THE ASSOCIATION'S TAX RETURN, FORM 990. IN ADDITION, THE BYLAWS AND THE CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE UPON REQUEST FROM THE ASSOCIATION'S LEGAL DEPARTMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g Other Fees</FormAndLineReferenceDesc>
        <ExplanationTxt>CONSULTING - Total Expense: 477471, Program Service Expense: 393971, Management and General Expenses: 83500, Fundraising Expenses: 0; RECRUITING/RELOCATION FEES - Total Expense: 241592, Program Service Expense: 13973, Management and General Expenses: 227619, Fundraising Expenses: 0; OTHER PROFESSIONAL FEES - Total Expense: 755845, Program Service Expense: 755845, Management and General Expenses: 0, Fundraising Expenses: 0;</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR" softwareId="24020961" softwareVersionNum="2024v5.1">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>UNITED STATES TENNIS ASSOCIATION INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2500 WESTCHESTER AVENUE 411</AddressLine1Txt>
          <CityNm>PURCHASE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10577</ZIPCd>
        </USAddress>
        <EIN>135459420</EIN>
        <PrimaryActivitiesTxt>TENNIS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(6)</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>USTA NATIONAL TENNIS CENTER INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2500 WESTCHESTER AVENUE 411</AddressLine1Txt>
          <CityNm>PURCHASE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10577</ZIPCd>
        </USAddress>
        <EIN>132946690</EIN>
        <PrimaryActivitiesTxt>TENNIS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>USTA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>USTA FOUNDATION INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2500 WESTCHESTER AVENUE 411</AddressLine1Txt>
          <CityNm>PURCHASE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10577</ZIPCd>
        </USAddress>
        <EIN>133782331</EIN>
        <PrimaryActivitiesTxt>GRANT GIVING</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>USTA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>true</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>UNITED STATES TENNIS ASSOCIATION (USTA)</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>14147395</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>UNITED STATES TENNIS ASSOCIATION (USTA)</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>E</TransactionTypeTxt>
        <InvolvedAmt>13940274</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>USTA - FACILITIES</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>N</TransactionTypeTxt>
        <InvolvedAmt>1303306</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>USTA - SEE PART VII</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>O</TransactionTypeTxt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>USTA - SEE PART VII</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>P</TransactionTypeTxt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule R, Part V, Line 1o</FormAndLineReferenceDesc>
        <ExplanationTxt>UNITED STATES TENNIS ASSOCIATION INCORPORATED ("USTA") PROVIDES EXECUTIVE AND ADMINISTRATIVE STAFF TO PLAYER DEVELOPMENT AT NO CHARGE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule R, Part V, Line 1p</FormAndLineReferenceDesc>
        <ExplanationTxt>USTA IS THE COMMON PAYMASTER FOR PLAYER DEVELOPMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>