"It would be great to have a roof today, would be great to have the money to put up a roof. . . but it's a much more difficult decision than that, and the reason is that we're a non-profit (corporation). Our mission is to grow and develop the game of tennis. We spend a lot of money we make on the Open on grass roots tennis. . . so the question is, are you going to spend $100 million or more, on a roof that you might use once a year, which would be the average. Or is the money better spent promoting the game? Because over the last five years, grassroots tennis has grown tremendously, tennis is growing more than any of the traditional sports in our contry. So it's a very difficult balance to make."
What he left unsaid is that an extravagent outlay for a roof could be interpreted by IRS officials as a violation of the USTA's non-profit status. Entire teams of lawyers at every layer of government now have divisions that scrutinize the legitimacy of non-profit organizations and how they spend their money.