2022-11-15T10:31:57-06:00 2021-12-31 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2021-01-01 751847871 USA GYMNASTICS % BERNADETTE M BARRON USAG 3172375050 1099 N Meridian Suite 800 INDIANAPOLIS IN 46204 BERNADETTE BARRON CFO 3172375050 2022-11-14 true BERNADETTE BARRON 999009999 Paul Hammerschmidt P01384178 2128858000 2 2021 2022-09-23 18:48:47Z LI LI LEUNG 1099 N Meridian Suite 800 INDIANAPOLIS IN 46204 28361010 false X WWW.USAGYM.ORG X 1964 TX USA GYMNASTICS IS THE DESIGNATED NATIONAL GOVERNING BODY FOR THE SPORT OF GYMNASTICS IN THE UNITED STATES. 14 13 69 3800 0 0 9888901 8656612 13287690 18654457 254 -8314 395582 1057651 23572427 28360406 1197354 1107880 0 0 4883786 5659876 0 0 0 14989219 24447840 21070359 31215596 2502068 -2855190 10341762 10063495 14518253 16240125 -4176491 -6176630 X USA GYMNASTICS IS THE DESIGNATED NATIONAL GOVERNING BODY OF THE OLYMPIC SPORT OF GYMNASTICS. THE ORGANIZATION WAS SO DESIGNATED BY THE UNITED STATES OLYMPIC AND PARALYMPIC COMMITTEE (USOPC). USA GYMNASTICS IS ALSO THE UNITED STATES REPRESENTATIVE TO THE FEDERATION INTERNATIONALE DE GYMNASTIQUE (FIG), AN ORGANIZATION WHOSE PURPOSE IS TO PROMOTE THE DEVELOPMENT OF THE SPORT OF GYMNASTICS THROUGHOUT THE WORLD. IN ADDITION TO ORGANIZING THE OLYMPIC AND WORLD GYMNASTICS TEAMS AND OTHER NATIONAL TEAMS, USA GYMNASTICS SUPPORTS AND PROMOTES THE SPORT OF GYMNASTICS THROUGH ATHLETE AND COACH DEVELOPMENT, EVENT SANCTIONING, SAFETY AND EDUCATION. false false 10733653 1094661 2174185 PROGRAM SERVICES - USA GYMNASTICS HAS THE RESPONSIBILITY TO SELECT, DEVELOP AND TRAIN THE NATIONAL AND OLYMPIC TEAMS FOR GYMNASTICS. EXPENSES INCLUDE TRAVEL TO INTERNATIONAL COMPETITION, TRAINING CAMPS, ATHLETE AND COACH SUPPORT, APPAREL, JUDGES, DEVELOPMENT AND TRAINING AND EARLY TALENT IDENTIFICATION. THE FIVE PROGRAM DISCIPLINES INCLUDE WOMEN'S ARTISTIC, MEN'S ARTISTIC, RHYTHMIC, TRAMPOLINE & TUMBLING AND ACROBATICS. 4852513 0 12993474 MEMBER SERVICES - USA GYMNASTICS HAS OVER 200,000 MEMBERS AFFILIATED WITH OVER 2,500 INDEPENDENTLY OPERATED ORGANIZATIONS TO WHICH IT PROVIDES A VARIETY OF SERVICES AND BENEFITS. BENEFITS INCLUDE PARTICIPANT ACCIDENT INSURANCE COVERAGE TO COMPETING MEMBERS, AND LIABILITY COVERAGE TO HOSTS OF SANCTIONED COMPETITIONS. USA GYMNASTICS ALSO CONDUCTS SAFETY CERTIFICATION WHICH IS REQUIRED OF PROFESSIONAL MEMBERS, DEVELOPS RULES AND POLICIES THAT GOVERN THE CONDUCT OF EVENTS AND CONDUCTS THE ONGOING OPERATION OF ADMINISTRATION. USA GYMNASTICS SUPPORTS AND PROMOTES THE SPORT OF GYMNASTICS THOUGH ATHLETE AND COACH DEVELOPMENT, EVENT SANCTIONING, SAFETY AND EDUCATION. 4304790 13219 4302080 HOSTED COMPETITIONS - AS THE NATIONAL GOVERNING BODY OF THE SPORT OF GYMNASTICS, USA GYMNASTICS CONDUCTS REGIONAL, NATIONAL AND INTERNATIONAL COMPETITIONS, INCLUDING THE NATIONAL CHAMPIONSHIPS AND OLYMPIC TRIALS. USA GYMNASTICS INCURS ALL EXPENSES RELATED TO THE EVENTS, INCLUDING BUT NOT LIMITED TO, TRAVEL, ARENA RENTAL, PROMOTION, STAFFING, AWARDS AND TELEVISION PRODUCTION. 2419949 0 16463 22310905 true true false false false false false false false false true false false false true false false false false false true false false false false false false true true true false false false false false false false false true false false false false true true true false false true 546 0 true 69 true false false false false false false false false false false false false X 14 13 false false false false true true false true false false false true true true true true true true true false IN X X BERNADETTE M BARRON 3172375050 1099 N MERIDIAN INDIANAPOLIS IN 46204 X Li Li Leung CHIEF EXECUTIVE OFFICER 50.0 0.0 X 441334 0 40583 Lauryn Turner Chief of Staff 50.0 0.0 X 214020 0 22912 Stefanie Korepin Chief Program Officer 50.0 0.0 X 195315 0 33235 Kimberly Kranz Chief of Athlete Wellness 50.0 0.0 X 195476 0 29440 Carol Fabrizio THRU 921 Commun. 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OFFICER 50.0 0.0 X 164745 0 17404 ERICA KOVEN CHIEF MEMBERSHIP OFFICER 50.0 0.0 X 151379 0 24325 DEBBIE SHON CHIEF LEGAL OFFICER 50.0 0.0 X 157058 0 511 Bernadette M Barron Chief Financial Officer 30.0 0.0 X 156000 0 0 KITTIA CARPENTER DIRECTOR 3.0 0.0 X 16174 0 0 LOGAN DOOLEY FROM 121 DIRECTOR 3.0 0.0 X 5000 0 0 Kathryn Carson BOARD CHAIR 15.0 0.0 X X 0 0 0 BRENT LANG TREASURER 3.0 0.0 X X 0 0 0 JUSTIN TOMAN SECRETARY AS OF 1/21 3.0 0.0 X X 0 0 0 LOIS BINGHAM DIRECTOR 3.0 0.0 X 0 0 0 Dylan Carney FROM 121 DIRECTOR 3.0 0.0 X 0 0 0 SARAH FINNEGAN FROM 121 DIRECTOR 3.0 0.0 X 0 0 0 SERENA LU FROM 121 DIRECTOR 3.0 0.0 X 0 0 0 REBECCA SEREDA DIRECTOR 3.0 0.0 X 0 0 0 STACI SLAUGHTER DIRECTOR 3.0 0.0 X 0 0 0 JULIE SPRINGWATER DIRECTOR 3.0 0.0 X 0 0 0 KIMBERLY TILL DIRECTOR 3.0 0.0 X 0 0 0 BRANDON WYNN DIRECTOR 3.0 0.0 X 0 0 0 1696501 0 168410 12 false true false Jenner Block 353 N Clark Street CHICAGO IL 60654 legal 534750 PLEWS SHADLEY RACHER BRAUN LLP 1346 N DELAWARE STREET INDIANAPOLIS IN 46202 legal 371434 MILLER JOHNSON SNELL CUMMISKEY PO BOX 306 GRAND RAPIDS MI 49501 legal 295130 Pachulski Stan Ziehl Jones 10100 Santa Monica Blvd Suite 1300 LOS ANGELES CA 90067 legal 195300 4 930500 815428 6910684 1345442 8656612 MEMBER SERVICES 900099 11929133 11929133 NATIONAL EVENT REVENUES 900099 6667637 6667637 PROGRAM EVENTS & CLINICS 900099 57687 57687 18654457 26 26 0 0 0 0 0 70625 78965 -8340 -8340 -8340 0 0 0 0 0 0 722081 -78361 800442 800442 PRIZE MONEY 900099 31303 31303 ADVERTISING 900099 595 595 MISCELLANEOUS INCOME 900099 225311 225311 257209 28360406 19486202 217592 13219 13219 1094661 1094661 0 0 896023 631014 265009 0 3797432 2674301 1123131 102843 72426 30417 554893 390777 164116 308685 217388 91297 0 4758739 3351289 1407450 12750 8979 3771 0 0 0 2957080 2082491 874589 0 1647204 1160025 487179 268152 188843 79309 0 214717 151212 63505 4942448 3480664 1461784 0 0 6707 4723 1984 0 40789 28725 12064 4222224 2973454 1248770 EVENT FACILITY COSTS 3215946 2264794 951152 EVENT PRODUCTION 2119722 1492791 626931 SECURITY 427650 301168 126482 REBATES 180000 126763 53237 -566288 -398802 -167486 31215596 22310905 8904691 0 9586114 7828858 0 0 0 0 0 1874132 0 0 0 0 0 0 86032 164492 481894 68643 228462 101092 187722 127370 0 0 0 0 0 0 0 0 0 0 10341762 10063495 7102527 10205121 0 0 6601453 6025231 0 0 0 0 0 0 0 0 804500 0 9773 9773 14518253 16240125 X -4176491 -6176630 0 0 -4176491 -6176630 10341762 10063495 X -2855190 515051 340000 X false false false X 3898090 4946778 6737971 9888901 8656612 34128352 20701587 19140674 19552489 13342330 19486202 92223282 0 0 0 24599677 24087452 26290460 23231231 28142814 126351634 739374 1283440 2849626 6443652 930500 12246592 0 739374 1283440 2849626 6443652 930500 12246592 114105042 321449 37543 10310 254 26 369582 0 321449 37543 10310 254 26 369582 0 0 0 180896 240942 225906 647744 24921126 24124995 26481666 23472427 28368746 127368960 0.89586 0.89793 0.00290 0.00909 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 204868 96349 108519 23594 4743 18851 127370 0 OTHER LIABILITY 9773 9773 East Asia and the Pacific 0 0 Program Services TRAVEL COSTS & FEES 847359 Europe (Including Iceland and Greenland) 0 0 Program Services TRAVEL COSTS & FEES 310367 South America 0 0 Program Services TRAVEL COSTS & FEES 297766 Russia and the Newly Independent States 0 0 Program Services TRAVEL COSTS & FEES 263029 Middle East and North Africa 0 0 Program Services TRAVEL COSTS & FEES 63152 0 0 0 0 1781673 1781673 false false false false false false PART I, LINE 3, COLUMN (E): Travel costs & Fees for International events and competitions. true National Gymnastics Foundation 1099 N Meridian Indianapolis IN 46204 351757753 501(c)(3) 13219 scholarships support 1 Elite Athlete Support 133 1094661 PART I, LINE 2: SCHOLARSHIP GRANTS MADE TO INDIVIDUALS ARE PAID DIRECTLY TO THE SCHOLASTIC INSTITUTION OF THE RECIPIENT'S CHOICE OR ARE REIMBURSED TO THE INDIVIDUAL BASED ON DOCUMENTATION PROVIDED TO ENSURE THE FUNDS ARE USED FOR THEIR INTENDED PURPOSE. ATHLETE FUNDING GRANTS ARE STIPENDS BASED ON QUALIFYING EVENTS AND POTENTIAL FOR SUCCESS IN INTERNATIONAL COMPETITIONS. FUNDS CAN BE USED FOR ANY PURPOSE DEEMED APPROPRIATE BY THE INDIVIDUAL RECIPIENT AND THEREFORE NO MONITORING OF THE FUNDS IS NECESSARY. FOR NCAA ELIGIBLE ATHLETES, ATHLETES CAN ONLY RECEIVE EXPENSES RELATED TO THEIR TRAINING AS ALLOWED BY NCAA REGULATIONS, AND USA GYMNASTICS WORKS WITH THE ATHLETES AND NCAA INSTITUTIONS TO MONITOR THAT THE EXPENSES QUALIFY UNDER THOSE REGULATIONS. X X X false false false false false false false false false Li Li Leung CHIEF EXECUTIVE OFFICER 441334 0 0 0 0 0 23469 0 17114 0 481917 0 0 0 Bernadette M Barron Chief Financial Officer 156000 0 0 0 0 0 0 0 0 0 156000 0 0 0 Carol Fabrizio THRU 921 Commun. Chief & MKTG. OFFICER 163191 0 0 0 1554 0 0 0 17404 0 182149 0 0 0 Stefanie Korepin Chief Program Officer 195315 0 0 0 0 0 10823 0 22412 0 228550 0 0 0 Kimberly Kranz Chief of Athlete Wellness 195476 0 0 0 0 0 10485 0 18955 0 224916 0 0 0 Lauryn Turner Chief of Staff 214020 0 0 0 0 0 0 0 22912 0 236932 0 0 0 DEBBIE SHON CHIEF LEGAL OFFICER 157058 0 0 0 0 0 0 0 511 0 157569 0 0 0 ERICA KOVEN CHIEF MEMBERSHIP OFFICER 151379 0 0 0 0 0 6633 0 17692 0 175704 0 0 0 X Equipment 3 699909 FAIR MARKET VALUE X Apparel 3 645533 FAIR MARKET VALUE false false false PART I, COLUMN B: THE NUMERICAL DATA REPORTED HERE REPRESENTS NUMBER OF CONTRIBUTIONS. FORM 990, PART III, LINE 4D: 1) MEDICAL - USA GYMNASTICS IS COMMITTED TO PROVIDING A SAFE ENVIRONMENT AND CREATING A FOUNDATION FOR COMPETITIVE EXCELLENCE BOTH IN AND BEYOND THE GYM. FOR ON-SITE EVENTS, USA GYMNASTICS PROVIDES SPLINTING, WOUND CARE, MASSAGE THERAPY, THERAPEUTIC MODALITIES, INJURY EVALUATION AND TREATMENT. USA GYMNASTICS PROVIDES LONG AND SHORT-TERM TREATMENT AND REHABILITATION PLANS FOR ALL GYMNASTICS DISCIPLINES INCLUDING MEN'S AND WOMEN'S ARTISTIC, RHYTHMIC. ACROBATICS AND TRAMPOLINE. THESE INITIATIVES SUPPORT OUR COMMITMENT TO ATHLETE SAFETY. TOTAL EXPENSES: $1,014,396. TOTAL REVENUE: $16,463. 2) USA GYMNASTICS IS COMMITTED TO Provide a safe environment and create a foundation for competitive excellence both in and beyond the gym and holistically develop our gymnasts. USA GYMNASTICS PROVIDES AWARENESS, PREVENTION AND REPORTING INFORMATION REGARDING SEXUAL MISCONDUCT TO PROFESSIONAL MEMBERS, MEMBERS CLUBS, ATHLETE MEMBERS AND THEIR FAMILIES. IN DECEMBER 2021, USA GYMNASTICS LEADERSHIP APPROVED AND ADOPTED A REVISED SAFE SPORT POLICY, WHICH IS MANDATORY FOR ALL MEMBERS TO COMPLY WITH. THIS POLICY INCLUDES INCREASING THE NUMBER OF INDIVIDUALS WHO FALL UNDER USA GYMNASTICS JURISDICTION, INCREASING THE CATEGORIES OF MISCONDUCT, ADDRESSING AND PROHIBITING BOUNDARY VIOLATIONS AND GROOMING BEHAVIORS, REQUIRING THE REPORTING OF SUSPICION OF ABUSE TO LAW ENFORCEMENT, REQUIRING THE NOTIFICATION TO USA GYMNASTICS OR US CENTER FOR SAFESPORT FOR ANY MISCONDUCT, AND REQUIRING COVERED INDIVIDUALS TO TAKE A DESIGNATED SAFE SPORT COURSE EVERY TWO YEARS. TOTAL EXPENSE: $879,723. 3) COMMUNICATIONS - USA GYMNASTICS PROMOTES THE SPORT AND HELPS DELIVER THE POSITIVE MESSAGE OF BEING INVOLVED IN THE SPORT OF GYMNASTICS VIA A VARIETY OF PLATFORMS. MEDIA RELEASES ABOUT UPCOMING EVENTS, ATHLETES' COMPETITIVE SUCCESS OVERSEAS, AND OTHER GYMNASTICS RELATED STORIES ARE GENERATED ON A DAILY BASIS. USA GYMNASTICS MAINTAINS A WEBSITE, HAS A FACEBOOK PAGE AND COMMUNICATES THROUGH INSTAGRAM AND TWITTER TO QUICKLY DELIVER UPDATED INFORMATION TO ITS MEMBERS AND FANS OF THE SPORT ALIKE. TOTAL EXPENSES: $525,830. FORM 990, PART VI, SECTION A, LINE 6: USA GYMNASTICS HAS THREE CLASSES OF MEMBERS THAT HAVE THE RIGHT TO ELECT POSITIONS TO THE THE BOARD OF DIRECTORS. ACCORDING TO THE BYLAWS, MEMBERS SHALL HAVE NO OWNERSHIP RIGHTS OR BENEFICIAL INTERESTS OF ANY KIND IN THE PROPERTY OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A: USA GYMNASTICS BOARD OF DIRECTORS SHALL CONSIST OF 15 MEMBERS, SELECTED AS FOLLOWS: 1) ONE NATIONAL MEMBERSHIP DIRECTOR IS ELECTED BY A NATIONAL PROGRAM COMMITTEE REPRESENTING ALL DISCIPLINES. 2) FIVE ATHLETE DIRECTORS ARE ELECTED IN PROPORTION TO THE NUMBER OF ATHLETE MEMBERS IN THE VARIOUS GYMNASTICS DISCIPLINES. ATHLETE REPRESENTATIVES ARE FIRST ELECTED TO THE ATHLETE'S COUNCIL AND MUST MEET THE FEDERAL STATUTORY AND USOPC QUALIFICATIONS FOR ATHLETE REPRESENTATIVES. 3) EIGHT INDEPENDENT DIRECTORS ARE ELECTED BY THE BOARD, TO INCLUDE THE BOARD CHAIR. 4) ONE DIRECTOR IS ELECTED BY AN AFFILIATE ORGANIZATION TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 8B: NO COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE FORM 990 WAS REVIEWED IN DETAIL BY MANAGEMENT. AFTER REVIEW A FINAL DRAFT WAS PRESENTED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: A CONFLICT OF INTEREST QUESTIONNAIRE IS COMPLETED BY EVERY DIRECTOR, OFFICER, MEMBER OF ANY COMMITTEE AND EMPLOYEE. THE STAFF QUESTIONNAIRES ARE THEN REVIEWED BY THE CHIEF OF STAFF AND CHIEF LEGAL OFFICER. THE ETHICS COMMITTEE IS CHARGED WITH REVIEWING THE PRESIDENT'S, THE BOARD OF DIRECTOR'S, AND SENIOR MANAGEMENT'S CONFLICT OF INTEREST QUESTIONNAIRES. POTENTIAL CONFLICTS OF INTEREST ARE BROUGHT TO THE ATTENTION OF THE CHAIR OF THE BOARD, WHO THEN DIRECTS THE MATTER TO THE FULL BOARD OF DIRECTORS. THIS PROCESS IS DONE ANNUALLY. NO DIRECTOR, OFFICER, MEMBER OF ANY COMMITTEE OR EMPLOYEE SHALL PARTICIPATE IN NEGOTIATION, EVALUATION OR APPROVAL BY THE ORGANIZATION OF ANY CONTRACTUAL ARRANGEMENT IN WHICH THERE IS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST. EACH DIRECTOR, OFFICER, MEMBER OF ANY COMMITTEE OR EMPLOYEE UPON LEARNING THAT THE ORGANIZATION IS PROPOSING TO ENTER INTO AN ARRANGEMENT IN WHICH HE OR SHE HAS A FINANCIAL INTEREST IN SUCH ARRANGEMENT, PROMPTLY NOTIFIES THE PRESIDENT IN WRITING OF THE EXISTENCE OF SUCH INTEREST, AND THE PRESIDENT IN TURN DISCLOSES SUCH INTEREST TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15A: THE FULL BOARD OF DIRECTORS ANALYZES, REVIEWS AND ULTIMATELY DETERMINES COMPENSATION FOR THE CEO OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15B: THE CEO IS RESPONSIBLE FOR ANALYZING, REVIEWING AND DETERMINING THE COMPENSATION FOR EXECUTIVES AND KEY EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC ON OUR WEBSITE. FORM 990, PART VII, SECTION A: NONE OF THE BOARD MEMBERS ARE PAID FOR THEIR SERVICES AS A BOARD MEMBER. HOWEVER, SOME BOARD MEMBERS RECEIVE COMPENSATION AS A COACH, JUDGE OR OTHER SERVICES AS PART OF THE ORGANIZATION'S OPERATIONS AND THAT REPORTABLE COMPENSATION IS REFLECTED IN PART VII. FORM 990, PART XI, LINE 9: IN CONNECTION WITH BANKRUPTCY DEBT FORGIVENESS............$340,000. NATIONAL GYMNASTICS FOUNDATION INC 1099 N Meridian Suite 800 INDIANAPOLIS IN 46204 351757753 FUNDRAISING IN 501(C)(3) 12A USA GYMNAST true false true true false false false false false false false false true false false false false false false false NATIONAL GYMNASTICS FOUNDATION INC B 13219 FMV NATIONAL GYMNASTICS FOUNDATION INC C 930500 FMV