2025-09-09T11:26:10+00:00 2024-12-31 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2024-01-01 751847871 USA Gymnastics USAG 3172375050 1099 N Meridian St 800 Indianapolis IN 46204 Li Li Leung Chief Executive Officer 3172375050 2025-09-09 true true Daren Daiga P01074795 5055022746 2025-09-09 2024 2025-03-06 01:10:19Z Li Li Leung 1099 N Meridian St 800 Indianapolis IN 46204 40193365 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. 17 16 64 9600 0 5128305 6731937 21181051 32856722 150886 214924 1187461 386258 27647703 40189841 1922968 2114799 0 0 6556502 7553339 0 0 0 22456315 24441277 30935785 34109415 -3288082 6080426 14876274 19724078 21449577 20216955 -6573303 -492877 X USA Gymnastics is the designated national governing body of the olympic sport of gymnastics. The organization was so designed by the United States Olympic and Parlympic Committee (USOPC). USA Gymnastics is also the United States representative to the Dedration Internationale De Gymnatique (FIG), an organization whose purpose is to promote the development of hte 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 thorugh athlete and coach development, event sanctioning, safety and education. false false 12484662 2114799 4976003 Program Services - USA Gymnastics has the responsibility to select, develop, and train the gymnastics national and Olympic teams. Expenses include travel to international competitions, training camps, athlete and coach support, apparel, judges, development and training, and early talent identification. The six program disciplines include women's artistic, men's artistic, rhythmic, trampoline & tumbling, acrobatics, and parkour. 4286704 0 11974080 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. 3446053 0 15809001 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 coopeting members and liability coverage to hosts of Sanctioned competitions. USA Gymnastics also conducts the policies that govern the conduct of events, and conducts the ongoing operation of administration. USA Gymnastics supports and promotes the sport of Gymnastics through athlete and Coach development, event sanctioning, safety, and education. 1381891 0 483896 Communications - USA Gymnastics promotes the sport and helps deliver the positive message if being involved in the sport of gymnastics via a variety of play forms. 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. 1229063 0 0 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 plan for all gymnastics disciplines, including men's and women's artistic, rhythmic, acrobatics, and trampoline. These initiatives support our commitment to athlete safety. 634253 0 0 Safety and Response - USA Gymnastics is committed to provide a safe environment, creating a foundation for competitive excellence both in and beyond the gym, and holistically developing our gymnasts. USA Gymnastics provides awareness, prevention, and reporting information regarding sexual and other misconduct to professional members, members clubs, athlete members, and their facilities. 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 notification to USA Gymnastics or U.S. Center for SafeSport for any misconduct, and requiring covered individuals to take a designated safe sport course every two years. 3245207 483896 23462626 true true false false false false false false true false true false false false true true false true false false true false false false false false false false true true false false false false false false false false true false true false false false false true true true false false true 1383 0 true 64 true false false false false false false false false false false false false X 17 16 false false true false true true false true false false false false true true true true true true false false false false X X Jennifer Bedsole 3172375050 1099 N Meridian St Indianapolis IN 46204 Brent Lang Treasurer 3.0 X X 0 0 0 Justin Toman Board Vice Chair/Secretary 3.0 X X 0 0 0 Kathryn Carson Board Chairman 10.0 X X 0 0 0 Brandon Wynn Athlete Director 3.0 X 0 0 0 Dylan Carney Director 3.0 X 0 0 0 Jessica Renteria Athlete Director 3.0 X 0 0 0 Julie Springwater Director 3.0 X 0 0 0 Kimberly Till Director 3.0 X 0 0 0 Kittia Carpenter Director 3.0 X 2600 0 0 Logan Dooley Athlete Director 3.0 X 0 0 0 Lois Bingham Director 3.0 X 0 0 0 Rebecca Sereda Athlete Director 3.0 X 0 0 0 Sarah Busch Athlete Director 3.0 X 0 0 0 Sarah Finnegan Athlete Director 3.0 X 0 0 0 Serena Lu Athlete Director 3.0 X 16200 0 0 Staci Slaughter Director 3.0 X 0 0 0 Tasha Schwikert Moser Director 3.0 X 0 0 0 Debbie Shon Chief Legal Officer (part year) 50.0 X 155172 0 15313 Jennifer Bedsole Chief Financial Officer 45.0 5.0 X 147686 0 27147 Lauryn Turner Chief Operating Officer 50.0 X 324326 0 44321 Li Li Leung Chief Executive Officer 50.0 X 730556 0 55215 Caryn Szyper Senior Legal Counsel 50.0 X 165842 0 10226 Erica Koven Chief Membership Officer 50.0 X 203684 0 28303 Stefanie Korepin Chief Program Officer 50.0 X 272195 0 41160 Anne Heffernon VP of the Women's Program 50.0 X 142339 0 18270 Brett McClure Men's High Performance Director 50.0 X 146498 0 8954 Jill Geer Chief Comm & Marketing Officer 50.0 X 202240 0 11530 Kelly Feilke VP Partnerships & Event Market 50.0 X 176876 0 36447 Kimberly Kranz Chief of Athlete Wellness 50.0 X 232977 0 15166 2919191 0 312052 17 false true false US Olympic & Paralympic Committee One Olympic Plaza Colorado Springs CO 80909 SafeSport Services and Athlete Support 394713 Trident Security Solutions LLC 2611 Artie St NW Suite 1 Huntsville AL 35805 Security Services 288047 Aggregate Sports LLC 295 Madison Avenue 12th Floor New York NY 10017 Sponsorships and Media Rights 182876 Newmark & Company Real Estate 125 Park Ave 12th Floor New York NY 10017 Site Selection Services 165000 BDO USA LLP PO Box 642743 Pittsburgh PA 15264 Audit and Tax Preparation 162487 5 147000 6584937 3174645 6731937 Member Services 900099 15809001 15809001 National Event Revenues 900099 15177229 15177229 Program Events & Clinics 900099 1386596 1386596 Communications & creative 900099 483896 483896 0 0 0 0 32856722 214924 214924 0 0 0 0 0 311390 3524 307866 307866 78392 78392 0 0 78392 40189841 33242980 0 214924 X 2114799 2114799 0 0 2239945 1490087 749858 102281 68041 34240 4025639 2677991 1347648 204685 136164 68521 587533 390846 196687 393256 261607 131649 496832 496832 179160 179160 3887910 3249142 638768 0 78169 74329 3840 3648213 3020266 627947 347367 209880 137487 866213 598841 267372 6238773 5893761 345012 136437 136437 77611 77611 4375119 5086 4370033 Event Production 2084164 2084164 Security 361525 361525 1663784 1187622 476162 0 34109415 23462626 10646789 0 6743092 6452311 2902326 7285258 1537706 2046364 0 0 210419 206895 2526673 2953736 582724 353141 237558 229583 0 0 718500 549931 14876274 19724078 1849138 934121 9809116 8580926 4258438 5850414 0 4937068 4504755 595817 346739 21449577 20216955 X -7241494 -1055425 668191 562548 -6573303 -492877 14876274 19724078 6080426 0 X false true true false X 9888901 8656612 4266949 5128305 6731937 34672704 13366340 19376538 18606308 21587034 33168112 106104332 0 0 0 23255241 28033150 22873257 26715339 39900049 140777036 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 140777036 254 26 8643 120886 214924 344733 0 254 26 8643 120886 214924 344733 0 344417 257209 15179429 815696 78392 16675143 23599912 28290385 38061329 27651921 40193365 157796912 0.89214 0.8094 0 0.001 X Schedule A, Part III The organization is a public charity under section 509(a)(2) and completes Schedule A (Form 990), Part III. The organization has analyzed Schedule A (Form 990), Part II and established that it meets the 33 1/3% public support requirements under sections 509(a)(1) and 170(b)(1)(A)(vi), thus it qualifies to use the first listed special rule for Schedule B (Form 990) reporting. Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISC. INCOME, COLUMN A - 344417.0, COLUMN B - 257209.0, COLUMN C - 464639.0, COLUMN D - 31606.0, COLUMN E - 78392.0, COLUMN F - 1176263.0; DESCRIPTION - INSURANCE SETTLEMENT, COLUMN A - , COLUMN B - , COLUMN C - 14714790.0, COLUMN D - 91765.0, COLUMN E - , COLUMN F - 14806555.0; DESCRIPTION - SANCTION FEES/FINES, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 692325.0, COLUMN E - , COLUMN F - 692325.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true X 582724 353141 229583 229583 Federal Income Taxes Operating lease liabilities 346739 346739 X 40788738 595373 3524 598897 40189841 0 0 40189841 34708312 595373 3524 598897 34109415 0 0 34109415 Schedule D, Part IV, Line 2b Explanation of escrow agreement USA Gymnastics States and Regions have established bank accounts under the Organization's tax identification number. All funds are maintained for the benefit of the States and Regions. The Organization executes financial control of these funds as fiscal agent for a portion of the States and Regions. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Organization accounts for uncertainty in income taxes using the provisions of Accounting Standards Codification (ASC) 740, Income Taxes . Using that guidance, tax positions initially need to be recognized in the consolidated financial statements when it is more likely than not the positions will be sustained upon examination by the tax authorities. A recognized tax position is measured at the largest amount of benefit that has a greater than 50% likelihood of being realized upon settlement. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Organization recognizes interest and/or penalties related to income tax matters in income tax expense and did not have any amounts accrued for interest and penalties at December 31, 2024. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Cost of goods sold - 3524 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements - Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of goods sold - 3524 Europe (Including Iceland and Greenland) 0 0 Program Services Travel Costs & Fees 1968119 North America (Canada & Mexico only) 0 0 Program Services Travel Costs & Fees 366706 Russia and Neighboring States 0 0 Program Services Travel Costs & Fees 275305 South America 0 0 Program Services Travel Costs & Fees 181958 East Asia and the Pacific 0 0 Program Services Travel Costs & Fees 15477 Middle East and North Africa 0 0 Program Services Travel Costs & Fees 11136 0 0 0 0 0 0 2818701 0 2818701 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH AMERICA-Accrual true Elite Team Athlete Support 230 2114799 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds 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 true true X false false false false false false false true false Li Li Leung Chief Executive Officer 521866 0 208000 0 690 0 35230 0 19985 0 785771 0 0 0 Lauryn Turner Chief Operating Officer 251136 0 72500 0 690 0 17174 0 27147 0 368647 0 0 0 Jennifer Bedsole Chief Financial Officer 141396 0 5000 0 1290 0 0 0 27147 0 174833 0 0 0 Debbie Shon Chief Legal Officer (part year) 147224 0 6750 0 1198 0 14860 0 453 0 170485 0 0 0 Stefanie Korepin Chief Program Officer 224895 0 47000 0 300 0 14013 0 27147 0 313355 0 0 0 Erica Koven Chief Membership Officer 173484 0 29750 0 450 0 10645 0 17658 0 231987 0 0 0 Caryn Szyper Senior Legal Counsel 156072 0 9500 0 270 0 0 0 10226 0 176068 0 0 0 Kimberly Kranz Chief of Athlete Wellness 215037 0 17250 0 690 0 13237 0 1929 0 248143 0 0 0 Jill Geer Chief Comm & Marketing Officer 201550 0 0 0 690 0 10645 0 885 0 213770 0 0 0 Kelly Feilke VP Partnerships & Event Market 153086 0 22500 0 1290 0 9300 0 27147 0 213323 0 0 0 Anne Heffernon VP of the Women's Program 129733 0 12000 0 606 0 8091 0 10179 0 160609 0 0 0 Brett McClure Men's High Performance Director 133238 0 13000 0 260 0 7941 0 1013 0 155452 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees The organization reimbursed Li Li Leung, Chief Executive Officer, for a gym membership. This reimbursement is included in taxable compensation. Schedule J, Part I, Line 7 Non-fixed payments The organization provided board approved non-fixed payments in the form of bonuses paid. Kent Koven Family member of Erica Koven, Chief Membership Officer 102281 Compensation false X 2301269 Selling cost 2 75835 Selling cost X Equipment & other 3 580990 Selling cost X Luggage 1 102250 Selling cost X Awards & Medals 1 95000 Selling cost X Bedding 1 19301 Selling cost 0 false true false Schedule M, Part I The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 1,381,891 including grants of $ 0)(Revenue $ 483,896) Communications - USA Gymnastics promotes the sport and helps deliver the positive message if being involved in the sport of gymnastics via a variety of play forms. 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. Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 1,229,063 including grants of $ 0)(Revenue $ 0) 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 plan for all gymnastics disciplines, including men's and women's artistic, rhythmic, acrobatics, and trampoline. These initiatives support our commitment to athlete safety. Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 634,253 including grants of $ 0)(Revenue $ 0) Safety and Response - USA Gymnastics is committed to provide a safe environment, creating a foundation for competitive excellence both in and beyond the gym, and holistically developing our gymnasts. USA Gymnastics provides awareness, prevention, and reporting information regarding sexual and other misconduct to professional members, members clubs, athlete members, and their facilities. 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 notification to USA Gymnastics or U.S. Center for SafeSport for any misconduct, and requiring covered individuals to take a designated safe sport course every two years. Form 990, Part VI, Line 15a The full Board of Directors analyzes, reviews and ultimately determines compensation for the CEO of the organization. Form 990, Part VI, Line 15b The CEO is responsible for anlayzing, reviewing and determining the compensation for the executives and key employees of the organization Form 990, Part VI, Line 4 Significant changes to organizational documents The bylaws were updated to reflect clarification on termination of membership and to clarify the number and qualifications for directors as well as Athlete Directors and Unaffiliated Directors. Form 990, Part VI, Line 6 Classes of members or stockholders USA Gymnastics has three classes of members (individual member, organizational member, and member clubs) that have the right to elect positions to the Board of Directors. According to the bylaws, members shall have no ownership rights or beneficial interest of any kind in the property of the organization. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body USA Gymnastics Board of Directors shall consist of 17 members, selected as follows: 1) One National Membership Director is elected by a national program committee representing all disciplines. 2) Six 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 unaffiliated 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. 5) One director is elected to represent the sexual abuse survivors. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy 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 Operating Officer and Chief Legal Officer. The Ethics Committee is charged with reviewing the President's, the Board of Directors', 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 agreement if 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, must promptly notify 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, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. 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 VIII, Line 11d Other Miscellaneous Revenue Misc. Revenue - Total Revenue: 78392, Related or Exempt Function Revenue: 78392, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees Honorariums - Total Expense: 1969289, Program Service Expense: 1963161, Management and General Expenses: 6128, Fundraising Expenses: ; Athlete, club and coach support - Total Expense: 853218, Program Service Expense: 674110, Management and General Expenses: 179108, Fundraising Expenses: ; Other professional fees - Total Expense: 1065403, Program Service Expense: 611871, Management and General Expenses: 453532, Fundraising Expenses: ; USA Gymnastics Foundation 1099 N Meridian Suite 800 Indianapolis IN 46204 351757753 Fundraising IN 501(c)(3) Type I USA Gymnastics true false false true false false false false false false false false false true true true false true false false USA Gymnastics Foundation C 147000 Book value USA Gymnastics Foundation Q 65000 Book value