When a final accounting is made last week's Washington Star International tennis championships will have grossed between $375,000 and $400,000, of which $75,000 will go to fund junior tennis programs in the Washington area, tournament and co-chairman John A. Harris said yesterday.

In addition, $37,000 in capital improvements to the federally owned Washington Tennis Stadium built and maintained by proceeds from the 9-year-old tournament were paid for from this year's revenues.

For most of the public, the Star tournament ended early Tuesday morning with Australians John Alexander and Phil Dent taking the doubles title with a 7-5, 7-5 victory over Fred McNair IV of Chevy Chase and Texan Sherwood Stewart. Guillermo has won the singles title and a $20,000 check a couple of hours earlier, beating Brian Gottfried, 6-4, 7-5

But for others, the tournament helps fund 12 summer and 11 winter programs that are supported by the tournament promoter and beneficiary, the Washington Area Tennis Patrons Foundation, Inc.

The Patrons group receives approximately 75 to 80 per cent of the net profits from the touranment, according to Harris, the organization's executive secretary. The remainder goes to Harris and co-chairman Donald Dell, who maintain the offices and employ the staff that works on the year-round administration of the tournament.

Last year, according to its audited annual statement, the Patrons received $102,307 from the Star tournament. That was nearly two-thirds of the group's total revenue for the year. It disbursed $71,167 to junior programs, including $48,350 to local programs affiliated with the National Junior Tennis League, which operates programs at 30 sites in Washington, eight in Alexandria and 12 in Prince George's County.

About 80 per cent of the Patrons' funding goes to programs intended to introduce youngsters to tennis and 20 per cent provides coaching, court time, equipment and travel subsidies to national tournaments for the area's most promising young players, Harris said.

Last year the Patrons spent $41,948 in administrative expenses.

This year's Star tournament grossed approximately $270,000 from ticket sales, $100,000 from sponsorship money from the Washington Star, $7,000 from program advertising, and $2,000 from souvenir sales, according to Harris. All other revenues from concessions goes to Government Services, Inc. (GSI), which has a contract with the National Parks Service to operate the public tennis facility at 16th and Kennedy Streets NW.

Another $10,000 is expected in television rights fees.

Tournament expenses included the $125,000 prize purse, $15,000 for advertising and public relations, $13,000 for printing and mailing, $7,000 for rental of the courts from GSI, $88,000 for such operational costs as rental of temporary stands, trailers, tents and sanitation facilities, installation of box seats, displays, telephones, auxiliary power and TV platforms, and payment of temporary employees.

Additionally, $4,400 was spent on officials (umpires, linesmen, referee), $3,000 on ticket sales commissions, and about $9,000 on a myriad of miscellaneous expenses ranging from ballboys' uniforms to medical supplies.

Erection of 600 new canopied seats in the west grandstand, increasing the capacity of the stadium to 5,800, plus lighting, electrical and structural improvements cost $37,000.

In addition to the $333,900 it has raised for the Patrons over the last nine years, the tournament has financed $228,200 in construction and improvements of the stadium, including most of the stands, the locker room, and the lights, which were installed in 1975, Harris said.

"In effect, the tournament built the stadium on public land and donated it to the National Parks Service," said Harris. "This is a very community-oriented tournament. It has not only raised the lion's share of the Patrons' funds, but has built the facility that gives us an ongoing fund-raising vehicle."

Cumulative attendance this year was 67,000, but that includes a number of juniors admitted free and spectators who attended on student, series and other discounted tickets. Attendance has increased annually since Dell founded the tournament as a modest $25,000 event witnessed by 10,000 people in 1969.

Harris and Dell have a contract with the Patrons and receive an undisclosed management fee for running the tournament, based on net receipts. They are monitored by an "oversight committee" made up of attorney John S. Walker, president of the Patrons, and board of directors members Paul R. Igantius and Norman A. Fitz. Harris is paid for his year-round work; Dell says his fee covers only office costs and staff time spent on the tournament and that he does not take a fee for personal services.

"The thing we're most thankful for in this tournament is the hundreds of volunteers who help out - 170 ball-boys, 100 ushers, people who work on housing and transportation, even our tournament physician, Dr. Stephen Haas," said Harris. "No one is in this for personal profit. A lot of people donate their time and energy, and that is what enables us to raise a great deal of money for the patrons."