2019-11-14T15:36:02-06:00 2018-12-31 861065772 DELOITTE TAX LLP 111 MONUMENT CIRCLE SUITE 4200 INDIANAPOLIS IN 46204 990 2018-01-01 363016024 UNITED STATES POLO ASSOCIATION INC UNIT 8002328772 12300 SOUTH SHORE BLVD NO 218 WELLINGTON FL 33414 ROBERT PUETZ CHIEF EXECUTIVE OFFICER 8002328772 2019-11-14 1 JEFFREY D FRANK P00287234 3174648600 167.219.88.218 2019-11-14 15:12:02 US P 10D40757338076D52CC4237D125AC571E9019363 3AC66EB17C7B70D5214A9CB9D7E3F318A9B9013D 2018 2020-03-31 21:24:44Z ROBERT PUETZ 12300 SOUTH SHORE BLVD NO 218 WELLINGTON FL 33414 32920734 0 X WWW.USPOLO.ORG X 1890 IL PROMOTE, COORDINATE AND SUPERVISE NATIONAL AND INTERNATIONAL POLO GAMES. 28 21 31 200 7984 5612 0 0 2145797 2093338 6562730 7591185 17546168 21042189 26254695 30726712 1476811 1279881 120236 118290 3055668 2979905 0 0 0 8792882 8276510 13445597 12654586 12809098 18072126 147836211 155986331 996786 901182 146839425 155085149 X THE ASSOCIATION HAS BEEN ORGANIZED AND EXISTS FOR THE PURPOSES OF PROMOTING THE GAME OF POLO WITH AN OVERARCHING GOAL OF IMPROVING THE SPORT, COORDINATING THE ACTIVITIES OF ITS MEMBER CLUBS AND REGISTERED PLAYERS, ARRANGING, ALLOCATING, AND SUPERVISING POLO TOURNAMENTS, COMPETITIONS, AND GAMES AND PROVIDING RULES, HANDICAPS, AND CONDITIONS FOR THOSE TOURNAMENTS, COMPETITIONS, AND GAMES, INCLUDING THE SAFETY AND WELFARE OF PARTICIPANTS AND MOUNTS. 0 0 POLO DEVELOPMENT PROGRAM- MULTIPLE INITIATIVES AIMED AT GROWING THE SPORT OF POLO, INCLUDING PLAYER GROWTH DEVELOPMENT AND CLUB DEVELOPMENT. TEAM USPA PROGRAM IDENTIFIES YOUNG, TALENTED AMERICAN PLAYERS AND PROVIDES MENTORED TRAINING AND PLAYING OPPORTUNITIES LEADING TO A POOL OF HIGHER RATED AMATEUR AND PROFESSIONAL PLAYERS. THE POLO DEVELOPMENT INITIATIVE (PDI PROGRAM) SUPPORTS MEMBER CLUBS/MEMBERS HAVING A STATED PLAN, IMPLEMENTING ACCOUNTABILITY AND FUTURE SUSTAINABILITY TOWARD CONTRIBUTING TO THE SPORT OF POLO. EQUINE WELFARE, THE CARE AND WELL-BEING OF POLO PONIES IS A FOCUS OF POLO PLAYER DEVELOPMENT. JUNIOR POLO/NYTS PROGRAM PROVIDES A VENUE TO GROW YOUNGER PLAYERS IN THE SPORT OF POLO. INTERCOLLEGIATE/INTERSCHOLASTIC PROGRAM PROMOTES AND GROWS THE SPORT OF POLO BY PROVIDING MAXIMUM EXPOSURE TO THE SPORT; RECRUITING COLLEGIATE AND SCHOLASTIC INSTITUTIONS; COORDINATING ACTIVITIES OF MEMBER SCHOOLS AND PLAYERS; PROVIDING FOR ORGANIZED COMPETITION, INCLUDING SPONSORING AND ADMINISTERING REGIONAL AND NATIONAL TOURNAMENTS WITH AN EMPHASIS ON SPORTSMANSHIP, FAIRNESS AND SAFETY NATIONWIDE. USPA TOURNAMENTS SUPPORTS PLAYERS OF ALL CATEGORIES, PROVIDING A VENUE FOR COMPETING AND MAINTAINING THE SPORT OF POLO. POLO UMPIRE PROGRAM- THE UMPIRE PROGRAM WAS DEVELOPED TO MAINTAIN CONSISTENCY IN THE GAME AND HAS EVOLVED TO BECOME A HIGH STANDARD OF CERTIFICATION WITH INTERNATIONAL RECOGNITION. THE UMPIRE PROGRAM SUPPORTS ALL ASPECTS OF UMPIRE SERVICES AND PROGRAMS WITHIN THE UNITED STATES POLO ASSOCIATION TO MEET THE CONTINUALLY INCREASING DEMAND FOR QUALITY AND CONSISTENT UMPIRING. THE UMPIRE PROGRAM ALSO INCLUDES TRAINING AND CERTIFICATION TO MAINTAIN AVAILABILITY OF CERTIFIED UMPIRES TO CLUBS WHICH ENSURE A UNIFORM SYSTEM OF RULES AND GUIDELINES FOR ALL PLAYERS. MEMBER COMMUNICATIONS/BRAND STRATEGY- INCLUDES PUBLICATIONS, MARKETING, TOURNAMENT COORDINATION, SOCIAL MEDIA INCLUDING STRATEGIES TO PROMOTE AWARENESS AND GROWTH IN THE SPORT OF POLO AMONG MEMBERSHIP AND THE GENERAL PUBLIC. MEMBERS ALSO BENEFIT FROM RECEIVING POLO PLAYERS EDITION, THE OFFICIAL PUBLICATION OF THE UNITED STATES POLO ASSOCIATION, WHICH CONTAINS REGULAR ARTICLES ABOUT GAME STRATEGY AND PLAYING TIPS, HORSE CARE, INTERNATIONAL POLO, SOCIAL NEWS, AND GAME RESULTS. MEMBER SERVICES PROGRAM- SUPPORTS ALL ASPECTS OF MEMBER SERVICES AND PROGRAMS WITHIN THE UNITED STATES POLO ASSOCIATION; PROVIDING A POSITIVE MEMBER EXPERIENCE FOR THE PURPOSE OF INCREASING MEMBERSHIP TO PROMOTE THE GROWTH OF THE SPORT OF POLO; TOURNAMENT SUPPORT FOR ALL LEVELS OF PLAYERS; MEMBER PUBLICATIONS INCLUDE THE ANNUAL RULE BOOK AND YEAR BOOK WHICH ARE PROVIDED TO ENHANCE THE MEMBERSHIP UNDERSTANDING OF THE RULES OF THE SPORT OF POLO. 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 1 1 1 0 0 1 0 0 1 0 0 0 0 1 1 1 1 0 1 331 0 1 31 1 1 1 0 0 0 0 0 0 0 X 28 21 0 0 1 0 1 1 1 1 1 0 0 0 1 1 1 0 1 1 0 0 CA X SUSAN PRESENT CFO 8002328772 12300 SOUTH SHORE BLVD STE 218 WELLINGTON FL 33414 EDWARD R CAMPBELL III CHAIRMAN 10.00 0.20 X X 0 0 0 ANTHONY L COPPOLA PRESIDENT 10.00 0.00 X X 0 0 0 SAMUEL RAMIREZ JR TREASURER 10.00 0.00 X X 0 0 0 STEWART ARMSTRONG SECRETARY 10.00 0.00 X X 0 0 0 BILL KIRTON TRUSTEE 2.00 0.20 X 0 0 0 CHARLES SMITH TRUSTEE 2.00 0.20 X 0 0 0 CHRYS BEAL TRUSTEE 2.00 0.00 X 0 0 0 DANIEL K WALKER TRUSTEE 2.00 0.00 X 0 0 0 DAVID RAGLAND TRUSTEE 2.00 0.00 X 0 0 0 DENNIS L GEILER TRUSTEE 2.00 0.00 X 0 0 0 ERICA GANDOMCAR-SACHS TRUSTEE 2.00 0.00 X 0 0 0 JOHN F FLOURNOY JR TRUSTEE (END 10/18) 2.00 0.00 X 0 0 0 JOSEPH MULDOON TRUSTEE 2.00 0.00 X 0 0 0 JULIO ARELLANO TRUSTEE 2.00 0.00 X 0 0 0 LEIGHTON JORDAN TRUSTEE 2.00 0.00 X 0 0 0 MARK V SEDACCA TRUSTEE (END 10/18) 2.00 0.00 X 0 0 0 MAUREEN BRENNAN TRUSTEE 2.00 0.00 X 0 0 0 MELISSA GANZI TRUSTEE (END 10/18) 2.00 0.20 X 0 0 0 MICHAEL CARNEY TRUSTEE 2.00 0.00 X 0 0 0 PAUL JORNAYVAZ TRUSTEE 2.00 0.00 X 0 0 0 PETER F POOR TRUSTEE 2.00 0.00 X 0 0 0 PETER RIZZO TRUSTEE 2.00 0.00 X 0 0 0 ROBERT MCMURTRY TRUSTEE 2.00 0.00 X 0 0 0 SCOTT WALKER TRUSTEE 2.00 0.00 X 0 0 0 SHERYL SICK TRUSTEE 2.00 0.00 X 0 0 0 STEPHEN A ORTHWEIN JR TRUSTEE 2.00 0.20 X 0 0 0 STEVE S ARMOUR TRUSTEE 2.00 0.00 X 0 0 0 THOMAS GOSE TRUSTEE 2.00 0.00 X 0 0 0 TONY YAHYAI TRUSTEE 2.00 0.20 X 0 0 0 WALTER SCHOTT TRUSTEE (START 10/18) 2.00 0.00 X 0 0 0 WILLIAM RAAB TRUSTEE (START 10/18) 2.00 0.00 X 0 0 0 ROBERT PUETZ CEO 40.00 0.00 X 322338 0 50842 SUSAN C PRESENT CFO 40.00 0.00 X 217662 0 20501 CHARLES A MULDOON EXEC. DIR. - UMPIRES LLC 40.00 0.00 X 174309 0 21556 KRISTINE BOWMAN EXEC. DIR. - POLO DEV. (END 4/18 ) 40.00 0.00 X 240261 0 5900 STEPHEN F LANE UMPIRE - HEAD INSTRUCTOR 40.00 0.00 X 117474 0 22351 CARLOS R DE ARELLANO II EXEC. DIR. -MEMBER SERVICES 40.00 0.00 X 137972 0 15025 1210016 0 136175 6 0 1 0 CHUKKERTV LLC 3629 AIKEN COURT WELLINGTON FL 33414 BROADCASTING/PRODUCTION 570874 RIZZO MANAGEMENT CORP 6008 REYNOLDS ROAD LAKE WORTH FL 33449 PUBLISHING/ADVERTISING 293039 QUARLES & BRADY LLP 300 N LA SALLE STREET SUITE 4000 CHICAGO IL 60654 LEGAL 224982 FERGUS GOULD PMB 502 78365 HIGHWAY 111 LA QUINTA CA 92253 UMPIRE 135900 SELKIRK PICTURES & ENTERPRISES LTD 50 EAST 78TH APT 9-B NEW YORK NY 10075 DOCUMENTARY 124050 12 UMPIRING 711300 1242191 1242191 MEMBERSHIP DUES 711300 606825 606825 TOURNAMENTS 711300 146600 146600 MAGAZINE FEES 711300 13350 13350 SPONSORSHIPS 711300 7883 7883 76489 76388 101 2093338 7228714 7228714 21042189 21042189 2556493 2194022 362471 362471 362471 30726712 2085354 7984 28633374 965956 282133 31792 118290 498297 1925948 77229 304545 173886 361699 94472 202181 307542 335867 63824 91135 387453 411312 2118 67477 519621 UMPIRING EXPENSES 2141214 POLO DEVELOPMENT 1554098 BRAND STRATEGY 1124621 MEMBER SERVICES 611876 12654586 8665509 12437616 2144865 2629934 325189 258213 214809 140171 91037 74638 121607661 124871654 14471950 15224276 430000 390000 100000 100000 147836211 155986331 783611 674507 213175 226675 996786 901182 X 146839425 155085149 146839425 155085149 147836211 155986331 18072126 -9826402 0 X 0 1 X 1 0 5059 4149 910 179766 110246 69520 29984 25776 4208 74638 15224276 C 15224276 PART X, LINE 2: FROM THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF UNITED STATES POLO ASSOCIATION, INC. AND SUBSIDIARIES ("USPA OR "THE COMPANY"): THE USPA IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. UNRELATED BUSINESS INCOME IS SUBJECT TO INCOME TAX. INCOME AND EXPENSES OF THE USPA UMPIRES LLC, USPA MARKETING LLC, AND USPA POLO DEVELOPMENT LLC ARE REPORTED WITH USPA'S INCOME AS THESE THREE LIMITED LIABILITY COMPANIES ARE CONSIDERED DISREGARDED ENTITIES FOR INCOME TAX PURPOSES. AIPF IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FILES ITS OWN TAX RETURN. FOR USPA GLOBAL LICENSING, INC. (USPAGL), INCOME TAXES ARE PROVIDED FOR THE TAX EFFECTS OF TRANSACTIONS REPORTED IN THE CONSOLIDATED FINANCIAL STATEMENTS AND CONSIST OF TAXES CURRENTLY DUE, PLUS DEFERRED TAXES. DEFERRED TAXES ARE RECOGNIZED FOR TEMPORARY DIFFERENCES BETWEEN THE BASIS OF ASSETS AND LIABILITIES FOR FINANCIAL AND INCOME TAX PURPOSES. DEFERRED TAX ASSETS AND LIABILITIES REPRESENT THE FUTURE TAX RETURN CONSEQUENCES OF THOSE DIFFERENCES, WHICH WILL EITHER BE DEDUCTIBLE OR TAXABLE WHEN THE ASSETS AND LIABILITIES ARE RECOVERED OR SETTLED. USPAGL CONDUCTS BUSINESS WITH A NUMBER OF FOREIGN LICENSEES, AND, TO THE EXTENT THAT THE ROYALTIES ARE SUBJECT TO FOREIGN TAXATION, IT IS THE RESPONSIBILITY OF THE LICENSEE TO WITHHOLD AND REMIT THE TAX TO THE APPROPRIATE TAXING AUTHORITY. THE COMPANY EVALUATES WHETHER THE TAX POSITIONS TAKEN BY THE COMPANY WILL MORE LIKELY THAN NOT (GREATER THAN 50%) BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAX AUTHORITY. AS OF DECEMBER 31, 2018 AND 2017, THE COMPANY HAS RECORDED NO LIABILITY FOR THE TAX POSITIONS TAKEN. TAX YEARS THAT ARE OPEN INCLUDE THE YEARS FROM 2016 TO 2018. 1 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES INTERNATIONAL EVENT 1625 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 44 PROGRAM SERVICES INTERNATIONAL EVENT 312214 SOUTH AMERICA 0 32 PROGRAM SERVICES INTERNATIONAL EVENT 251075 EAST ASIA AND THE PACIFIC 0 2 PROGRAM SERVICES UMPIRE SERVICES 22189 NORTH AMERICA 0 9 PROGRAM SERVICES UMPIRE SERVICES 18477 SOUTH AMERICA 0 2 PROGRAM SERVICES BRANDING 7520 SOUTH ASIA 0 1 PROGRAM SERVICES INTERNATIONAL EVENT 4135 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES BRANDING 1025 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 7 PROGRAM SERVICES BRANDING 16558 NORTH AMERICA 0 2 PROGRAM SERVICES INTERNATIONAL EVENT 1171 NORTH AMERICA 0 4 GRANT-MAKING 11734 CENTRAL AMERICA & THE CARIBBEAN 0 1 GRANT-MAKING 4000 CENTRAL AMERICA & THE CARIBBEAN INVESTMENTS 6704810 0 92 0 14 0 106 618260 6738273 7356533 NORTH AMERICA CLUB AND MEMBERSHIP DEVELOPMENT 8953 CHECK NORTH AMERICA CLUB AND MEMBERSHIP DEVELOPMENT 7105 CHECK 0 2 1 0 1 0 0 0 PART I, LINE 3: THE AMOUNTS REPORTED IN SCHEDULE F WERE DETERMINED USING THE ACCRUAL METHOD OF ACCOUNTING. PART I, LINE 2: GRANT AWARDS ARE EVALUATED BY GOALS, OBJECTIVES AND METRICS SPECIFIC TO THE GRANT CATEGORY AS APPROVED BY USPA LEADERSHIP. SCORECARDS, PROGRESS REPORTS AND CLUB VISITS ARE DONE AS NEEDED. 1 AIKEN POLO CLUB 175 FOX POND RD AIKEN SC 29802 570778833 501(C)(3) 11650 CLUB AND MEMBERSHIP DEVELOPMENT ALTAMIRA POLO LLC 51601 VIA BENDITA LA QUINTA CA 92253 812371641 9000 CLUB AND MEMBERSHIP DEVELOPMENT ATLANTA REGIONAL POLO CENTER PO BOX 965 TYRONE GA 30290 204046209 11095 CLUB AND MEMBERSHIP DEVELOPMENT BARRINGTON HILLS POLO CLUB INC 208 A BRAEBURN ROAD BARRINGTON HILLS IL 60010 344230561 501(C)(7) 8360 CLUB AND MEMBERSHIP DEVELOPMENT BIG HORN POLO INC 352 BIRD FARM SHERIDAN WV 82801 830331398 7100 CLUB AND MEMBERSHIP DEVELOPMENT BRANDYWINE POLO CLUB PO BOX 568 UNIONVILLE PA 19375 462524595 8280 CLUB AND MEMBERSHIP DEVELOPMENT CALIFORNIA POLO CLUB INC 16060 VENTURA BLVD 110-268 ENCINO CA 91436 954503823 13439 CLUB AND MEMBERSHIP DEVELOPMENT CENTRAL COAST POLO CLUB INC 2320 CLARK VALLEY RD LOS OSOS CA 93402 710891330 501(C)(3) 11615 CLUB AND MEMBERSHIP DEVELOPMENT CENTRAL TEXAS POLO ASSOCIATION LLC 522 WILKEY RD POTEET TX 78065 812089868 31450 CLUB AND MEMBERSHIP DEVELOPMENT CHICAGO POLO ASSOCIATION 552 S WASHINGTON STE 100 NAPERVILLE IL 60540 824972555 501(C)(7) 15000 CLUB AND MEMBERSHIP DEVELOPMENT CHUKKAR FARM INC 1140 LIBERTY GROVE RD ALPHARETTA GA 30004 581405266 7000 CLUB AND MEMBERSHIP DEVELOPMENT COMMONWEALTH POLO CLUB 1053 TIMBERWOOD CIRCLE LOUISVILLE KY 40223 814315287 8400 CLUB AND MEMBERSHIP DEVELOPMENT COUNTRY FARMS POLO INC 200 BELLPORT AVENUE MEDFORD NY 11763 113335273 10976 CLUB AND MEMBERSHIP DEVELOPMENT DDB CUSTOMS INC 9239 HESTER RD HURDLE MILLS NC 27541 561908757 9100 CLUB AND MEMBERSHIP DEVELOPMENT DENVER POLO CLUB 10415 ROXBOUROUGH PARK RD LILLETON CO 80125 841040102 18025 CLUB AND MEMBERSHIP DEVELOPMENT DETROIT POLO CLUB 1155 S HICKORY RIDGE TRL MILFORD MI 48380 823633875 8250 CLUB AND MEMBERSHIP DEVELOPMENT ELDORADO POLO INC 50950 MADISON STREET INDIO CA 92201 462856594 18390 CLUB AND MEMBERSHIP DEVELOPMENT EMPIRE POLO CLUB INC 81-800 AVENUE 51 INDIO CA 92201 954248556 7490 CLUB AND MEMBERSHIP DEVELOPMENT FRANKLIN POLO ACADEMY LLC 1650 OLD HILLSBORO RD FRANKLIN TN 37069 472740627 7500 CLUB AND MEMBERSHIP DEVELOPMENT GARDNERTOWN POLO INC 822 GARDNERTOWN FARM RD NEWBURG NY 12550 141797577 8212 CLUB AND MEMBERSHIP DEVELOPMENT GARRISON FOREST SCHOOL INC 300 GARRISON FOREST RD OWINGS MILLS MD 21117 520591516 7500 CLUB AND MEMBERSHIP DEVELOPMENT GRAND CHAMPIONS POLO CLUB OF PALM BEACH 3629 AIKEN CT WELLINGTON FL 33414 260142806 13500 CLUB AND MEMBERSHIP DEVELOPMENT HAVILAND HOLLOW POLO CLUB LLC 815 EAST BRANCH RD PATTERSON NY 12563 510645222 13901 CLUB AND MEMBERSHIP DEVELOPMENT HONOLULU POLO CLUB INC PO BOX 3589 HONOLULU HI 96811 990247475 7500 CLUB AND MEMBERSHIP DEVELOPMENT HOUSTON POLO CLUB 8552 MEMORIAL DRIVE HOUSTON TX 77024 760046253 501(C)(7) 18950 CLUB AND MEMBERSHIP DEVELOPMENT MASHOMACK POLO INC PO BOX 789 MILLBROOK NY 12545 823775613 501(C)(7) 10740 CLUB AND MEMBERSHIP DEVELOPMENT MAUI POLO CLUB ASSOCIATION PO BOX 880151 PUKALANI HI 96768 272116233 501(C)(7) 8780 CLUB AND MEMBERSHIP DEVELOPMENT MIDLAND POLO CLUB INC PO BOX 81113 MIDLAND TX 79708 751224576 11621 CLUB AND MEMBERSHIP DEVELOPMENT MOUNTAIN VIEW POLO LLC 261 FALCON RIDGE RD CHARLES TOWN WV 25414 452873877 6500 CLUB AND MEMBERSHIP DEVELOPMENT MYOPIA HUNT CLUB 435 BAY RD SOUTH HAMILTON MA 01982 041648210 501(C)(7) 9200 CLUB AND MEMBERSHIP DEVELOPMENT NEW BRIDGE POLO CLUB INC 862 NEW BRIDGE RD AIKEN SC 29805 200485702 11420 CLUB AND MEMBERSHIP DEVELOPMENT NEW HAVEN FARM LLC 372 LANGDON RD AIKEN SC 29805 272514353 20000 CLUB AND MEMBERSHIP DEVELOPMENT NEWPORT POLO INC 2503 EAST MAIN RD PORTSMOUTH RI 02871 050458298 13795 CLUB AND MEMBERSHIP DEVELOPMENT NATIONAL THOROUGHBRED RACING ASSOCIATION 401 WEST MAIN STREET LEXINGTON KY 40507 133985050 6000 CLUB AND MEMBERSHIP DEVELOPMENT POINT CLEAR POLO CLUB PO BOX 1352 POINT CLEAR AL 36564 743039021 501(C)(3) 9300 CLUB AND MEMBERSHIP DEVELOPMENT POLO TRAINING FOUNDATION 70 CLINTON STREET TULLY NY 13159 362605713 501(C)(3) 12000 CLUB AND MEMBERSHIP DEVELOPMENT POWAY POLO CLUB PO BOX 922 POWAY CA 92074 300913073 501(C)(3) 8376 CLUB AND MEMBERSHIP DEVELOPMENT PRESTONWOOD POLO CLUB LLC 25 HIGHLAND PARK VILLAGE STE 100-464 DALLAS TX 75205 472374200 7500 CLUB AND MEMBERSHIP DEVELOPMENT RANCHO SILVERADO STABLES LLC 23615 EL TORO RD SUITE X 354 LAKE FOREST CA 92630 474162220 7500 CLUB AND MEMBERSHIP DEVELOPMENT RIVER VALLEY EQUESTRIAN CENTER 9104 SOLDIN LANE EL CAJON CA 92021 465445238 13303 CLUB AND MEMBERSHIP DEVELOPMENT SANTA BARBARA POLO & RACQUET CLUB INC 3375 FOOTHILL RD 1200 CARPINTERIA CA 93013 952771762 501(C)(7) 38220 CLUB AND MEMBERSHIP DEVELOPMENT SANTA CLARA INC 3355 SANTA BARBARA DR WELLINGTON FL 33414 650579905 6500 CLUB AND MEMBERSHIP DEVELOPMENT SCHOLARSHIP AMERICA INC PO BOX 240 SAINT PETER MN 56082 260097114 501(C)(3) 97720 CLUB AND MEMBERSHIP DEVELOPMENT SEATTLE POLO & EQUESTRIAN CLUB 425 WESTLAKE AVE N SEATTLE WA 98109 460698337 6194 CLUB AND MEMBERSHIP DEVELOPMENT SKANEATELES POLO CLUB 783 ADNDREWS RD PO BOX 56 SKANEATELES NY 13152 161195509 6050 CLUB AND MEMBERSHIP DEVELOPMENT SOUTH BAY POLO CLUB INC 1290 MASTEN AVE GILROY CA 95020 464658127 17398 CLUB AND MEMBERSHIP DEVELOPMENT SOUTHAMPTON HUNT & POLO CLUB 206 MILLSTONE RD WATER MILL NY 11976 133863333 10440 CLUB AND MEMBERSHIP DEVELOPMENT SPOKANE POLO CLUB 296 S MANITO BLVD SPOKANE WA 99203 916055815 501(C)(7) 7337 CLUB AND MEMBERSHIP DEVELOPMENT STAGE HILL INC 42 LOW STREET NEWBURY MA 01951 043576122 9000 CLUB AND MEMBERSHIP DEVELOPMENT TEXAS A&M FOUNDATION 401 GEORGE BUSH DR COLLEGE STATION TX 77840 742245072 501(C)(3) 16854 CLUB AND MEMBERSHIP DEVELOPMENT THE VILLAGES OPERATING COMPANY 3619 KIESSEL RD THE VILLAGES FL 32163 204647826 9673 CLUB AND MEMBERSHIP DEVELOPMENT TOWN FARM DEVELOPMENT LLC 275 SCHOOLHOUSE ROAD CHESHIRE CT 06410 474600912 12270 CLUB AND MEMBERSHIP DEVELOPMENT TWIN CITY POLO CLUB 1602 HOMESTEAD TRL LONG LAKE MN 55356 411834081 7064 CLUB AND MEMBERSHIP DEVELOPMENT VIRGINIA POLO INC 1082 FOREST LODGE LN CHARLOTTESVILLE VA 22903 541569671 501(C)(3) 14500 CLUB AND MEMBERSHIP DEVELOPMENT WAGENER POLO CLUB LLC 5720 WAGENER RD WAGENER SC 29164 465443193 9800 CLUB AND MEMBERSHIP DEVELOPMENT WILL ROGERS POLO CLUB INC 10947 BLOOMFIELD ST 109 STUDIO CITY CA 91602 203430908 7738 CLUB AND MEMBERSHIP DEVELOPMENT WILLOW BEND POLO & HUNT CLUB INC PO BOX 1477 LITTLE ELM TX 75068 752351886 11800 CLUB AND MEMBERSHIP DEVELOPMENT YALE POLO & EQUESTRIAN CENTER INC POSTNET 170 680 MAIN STREET STAMFORD CT 06901 270820382 501(C)(3) 20035 CLUB AND MEMBERSHIP DEVELOPMENT AMERITINA POLO FARM 608 230TH ST WOODVILLE WI 54028 461168709 6766 CLUB AND MEMBERSHIP DEVELOPMENT 9 50 ARENA REIMBURSEMENT 3 8510 ARMED FORCES GRANT 2 3472 CLUB DEVELOPMENT SUPPORT 10 29920 MORTALITY STIPEND 1 10000 POLO DEVELOPMENT INITIATIVE 25 134937 PROMOTION 1 4760 PUMP 8 5 11936 TRAVEL PLAYER REIMBURSEMENT 17 19031 TROPHY REIMBURSEMENT 4 2823 TUSPA GRANTS 19 39244 YOUNG PLAYER OUTREACH GRANT 6 17500 PART I, LINE 2: THE ASSOCIATION USES THE FOLLOWING PROCEDURES FOR MONITORING USE OF GRANT FUNDS IN THE UNITED STATES: - CLUB VISITS; - SCORECARD COMPLETION WITH VARIOUS POINTS MEASURING METRICS SUCH AS ACHIEVEMENTS, GOALS, BENCH MARKING, ETC.; - CONTINUOUS MENTORING SUPPORT; - AND PROGRESS MONITORING. THE GRANT IS ISSUED ONLY WHEN THE REQUEST IS IN SUPPORT OF USPA'S MISSION. X X X X 1 0 0 ROBERT PUETZ CEO 294322 0 27500 0 516 0 33600 0 17242 0 373180 0 65938 0 SUSAN C PRESENT CFO 196138 0 20000 0 1524 0 8645 0 11856 0 238163 0 0 0 CHARLES A MULDOON EXEC. DIR. - UMPIRES LLC 159033 0 15000 0 276 0 0 0 21556 0 195865 0 0 0 KRISTINE BOWMAN EXEC. DIR. - POLO DEV. (END 4/18 ) 90176 0 0 0 150085 0 1945 0 3955 0 246161 0 0 0 CARLOS R DE ARELLANO II EXEC. DIR. -MEMBER SERVICES 122893 0 15000 0 79 0 0 0 15025 0 152997 0 0 0 PART I, LINE 4A SEVERANCE PAYMENT WAS PAID DURING THE YEAR TO THE FOLLOWING LISTED PERSON IN PART II: KRISTINE BOWMAN - $150,000 OKC POLO CLUB DAVID RAGLAND (TRUSTEE) 6000 GRANT POLO DEVELOPMENT INITIATIVE DENVER POLO CLUB FAMILY MEMBERS OF ERICA GANDOMCAR-SACHS (TRUSTEE) 9000 GRANT POLO DEVELOPMENT INITIATIVE DENVER POLO CLUB FAMILY MEMBERS OF ERICA GANDOMCAR-SACHS (TRUSTEE) 9025 GRANT PUMP 8 CREDIT GRAND CHAMPIONS POLO CLUB OF PALM BEACH INC MELISSA GANZI (TRUSTEE) 13500 GRANT POLO DEVELOPMENT INITIATIVE HAVILAND HOLLOW POLO CLUB SAMUEL RAMIREZ JR. (TRUSTEE) 9000 GRANT POLO DEVELOPMENT INITIATIVE HAVILAND HOLLOW POLO CLUB SAMUEL RAMIREZ JR. (TRUSTEE) 2001 GRANT PUMP 8 CREDIT HAVILAND HOLLOW POLO CLUB SAMUEL RAMIREZ JR. (TRUSTEE) 2580 GRANT UMP FUNDS PORT MAYACA POLO CLUB STEVEN ORTHWEIN JR. (TRUSTEE) 800 GRANT PUMP 8 CREDIT PORT MAYACA POLO CLUB STEVEN ORTHWEIN JR. (TRUSTEE) 3350 GRANT UMP FUNDS HAVILAND HOLLOW POLO CLUB SAMUEL RAMIREZ JR. (TRUSTEE) 320 GRANT TROPHY REIMBURSEMENT STAGE HILL POLO SCHOOL INC PETER F. POOR (TRUSTEE) 9000 GRANT POLO DEVELOPMENT INITIATIVE BEING THE CHANGE POLO CLUB DANIEL COLEMAN (FORMER TRUSTEE) 5000 GRANT POLO DEVELOPMENT INITIATIVE ORANGE COUNTY POLO CLUB FAMILY MEMBERS OF DENNIS L. GEILER (TRUSTEE) 2265 GRANT PUMP 8 CREDIT ORANGE COUNTY POLO CLUB FAMILY MEMBERS OF DENNIS L. GEILER (TRUSTEE) 805 GRANT UMP FUNDS ORANGE COUNTY POLO CLUB FAMILY MEMBERS OF DENNIS L. GEILER (TRUSTEE) 750 GRANT ARENA REIMBURSEMENT RANCHO SILVERADO STABLES LLC FAMILY MEMBERS OF DENNIS L. GEILER (TRUSTEE) 7500 GRANT POLO DEVELOPMENT INITIATIVE FRANKLIN POLO ACADEMY LLC STEVEN ORTHWEIN JR. (TRUSTEE) 7500 GRANT POLO DEVELOPMENT INITIATIVE RIZZO MANAGEMENT CORP PETER RIZZO (TRUSTEE) 293039 PURCHASE PUBLISHING SERVICE FOR THE POLO PLAYERS' EDITION MONTHLY MAGAZINE AND ADVERTISING. 0 CHUKKERTV LLC MELISSA GANZI (TRUSTEE) 570874 TO RENDER FILM, PRODUCTION AND LIVE STREAM CONSULTING SERVICES IN CONNECTION WITH MULTIPLE USPA SANCTIONED POLO GAMES. 0 FORM 990, PART VI, SECTION A, LINE 1 IN ACCORDANCE WITH ARTICLE IV OF THE UNITED STATES POLO ASSOCIATION ("USPA") BY-LAWS, THE BOARD OF GOVERNORS HAS DELEGATED THE FULL POWERS AND DUTIES OF THE BOARD OF GOVERNORS TO THE EXECUTIVE COMMITTEE TO ACT IN BETWEEN MEETINGS OF THE BOARD OF GOVERNORS, INCLUDING, BUT NOT LIMITED TO, THE OVERSIGHT OF THE DAY-TO-DAY OPERATIONAL BUSINESS OF THE ASSOCIATION, INCLUDING THE MANAGEMENT OF THE USPA STAFF AND ANNUAL BUDGET THAT HAS BEEN APPROVED BY THE BOARD OF GOVERNORS; PROVIDED, HOWEVER, THAT, UNLESS OTHERWISE DIRECTED FROM TIME TO TIME BY THE BOARD OF GOVERNORS, THE EXECUTIVE COMMITTEE SHALL NOT TAKE ANY ACTION THAT IS NOT APPROPRIATED FOR IN THE ANNUAL BUDGET OF THE ASSOCIATION AS APPROVED BY THE BOARD OF GOVERNORS OR THAT BINDS, COMMITS, OR OBLIGATES THE ASSOCIATION TO EXPEND PLEDGE, LOAN, OR OTHERWISE COMMIT ASSOCIATION ASSETS THAT EXCEED TEN PERCENT (10%) OF ANY CORRESPONDING LINE ITEM IN THE ASSOCIATION'S BUDGET AS APPROVED BY THE BOARD OF GOVERNORS. NOTWITHSTANDING THE FOREGOING, NONE OF THE NON-DELEGATE DUTIES (AS DEFINED ABOVE) HAVE OR MAY BE DELEGATED TO THE EXECUTIVE COMMITTEE, AND THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE AUTHORITY, WITHOUT CONSULTATION AND PRIOR APPROVAL OF THE BOARD OF GOVERNORS, TO PURCHASE, SELL, CREATE, OR DESTROY ANY CORPORATE ENTITY OF THE ASSOCIATION, WHETHER OWNED IN WHOLE OR IN PART. EXCEPT FOR ANY ACTION ON THE PART OF THE EXECUTIVE COMMITTEE TO ACCEPT A MEMBER CLUB AS A PROVISIONAL ACTIVE MEMBER CLUB OR TAKE ANY ACTION OR MAKE ANY DETERMINATION SPECIFICALLY REQUIRED OF THE EXECUTIVE COMMITTEE IN ANY BOARD-APPROVED DISCIPLINARY POLICY, EACH OF WHICH THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO DO WITHOUT FURTHER REVIEW BY THE BOARD OF GOVERNORS, ALL ACTIONS OF THE EXECUTIVE COMMITTEE CONSISTENT HEREWITH WILL BE BINDING ON THE ASSOCIATION AND WILL BE REPORTED TO THE BOARD OF GOVERNORS. FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE SEPTEMBER 22, 2018, THE UNITED STATES POLO ASSOCIATION ("USPA") ADOPTED CERTAIN SIGNIFICANT CHANGES TO ITS CONSTITUTION AND BY-LAWS, WHICH ARE SUMMARIZED AS FOLLOWS: MISSION STATEMENT - LANGUAGE WAS ADDED TO THE CONSTITUTION TO CLARIFY THAT THE USPA EXISTS FOR THE OVERARCHING GOAL OF IMPROVING THE SPORT OF POLO. 18 AND UP - THE CONSTITUTION HAS BEEN REVISED TO STATE THAT A MEMBER MUST BE 18 OR OVER TO VOTE ON ANY USPA MATTER. LIKEWISE, DELEGATES AND GOVERNORS MUST BE 18 OR OVER. MEMBERSHIP CLASSIFICATION CHANGES - THE CONSTITUTION HAS BEEN REVISED SO THAT STUDENT MEMBERS ARE NO LONGER A SEPARATE CLASS OF INDIVIDUAL MEMBERS. INDIVIDUALS FORMERLY CLASSIFIED AS STUDENT MEMBERS BECAME REGISTERED PLAYER MEMBERS OR AFFILIATE PLAYER MEMBERS AND NOW HAVE ALL THE RESPECTIVE RIGHTS AND PRIVILEGES OF THOSE MEMBERSHIP CLASSIFICATIONS, EXCEPT THAT INDIVIDUALS MUST BE 18 OR OLDER TO VOTE ON ANY USPA MATTER OR TO SERVE AS A DELEGATE OR GOVERNOR. THE BY-LAWS HAVE BEEN REVISED SO THAT ACTIVE MEMBER CLUBS MUST HAVE, AMONG OTHER THINGS, (A) EFFECTIVE AS OF JANUARY 1, 2019, AT LEAST SIX (6) REGISTERED PLAYER MEMBERS, EACH OF WHOM ARE 18 OR OVER, AND (B) OWNERSHIP OF OR CONTROL BY LEASE OF A SUITABLE FIELD OR ARENA. "INACTIVE MEMBER CLUBS" IS NO LONGER A CATEGORY OF MEMBERSHIP. A CLUB MUST BE EITHER ACTIVE OR PROVISIONAL TO BE A MEMBER. CONSISTENT WITH THE CHANGE TO THE CONSTITUTION, THE "STUDENT MEMBER" CLASSIFICATION ALSO HAS BEEN ELIMINATED FROM THE BY-LAWS. FINALLY, NON-U.S. MEMBERS WHO ARE REGISTERED THROUGH AN ACTIVE MEMBER CLUB OR AFFILIATE MEMBER CLUB AND WHO ARE NOT UNDER SUSPENSION BY THE HPA, THE AAP, OR FIP HAVE ALL THE INDIVIDUAL RIGHTS OF MEMBERSHIP, EXCEPT THAT THEY ARE NOT ELIGIBLE TO BE SELECTED AS A DELEGATE OR A GOVERNOR AND ARE NOT ELIGIBLE TO VOTE. VOTING ON CONSTITUTIONAL AMENDMENTS - THE CONSTITUTION HAS BEEN REVISED TO PROVIDE THAT, WHEN VOTING ON PROPOSED AMENDMENTS TO THE CONSTITUTION, DELEGATES HAVE A NUMBER OF VOTES THAT IS WEIGHTED BASED UPON THE NUMBER OF REGISTERED PLAYER MEMBERS IN THE ACTIVE MEMBER CLUBS REPRESENTED BY THE DELEGATE. FORM 990, PART VI, SECTION A, LINE 6 THE UNITED STATES POLO ASSOCIATION IS AN ASSOCIATION OF REGISTERED POLO CLUBS, ASSOCIATIONS, AND OTHER ENTITIES ENGAGED IN OR RELATED TO THE SPORT OF POLO (COLLECTIVELY, THE "MEMBER CLUBS") AND OF THE ASSOCIATION REGISTERED INDIVIDUAL MEMBERS OF THE MEMBER CLUBS. MEMBER CLUB CLASSIFICATIONS ARE ACTIVE, PROVISIONAL ACTIVE, AFFILIATE AND ASSOCIATE MEMBER CLUBS. INDIVIDUAL MEMBER CLASSIFICATIONS ARE REGISTERED PLAYER, AFFILIATE PLAYER, SOCIAL NON-PLAYING, AND LIFETIME. FORM 990, PART VI, SECTION A, LINE 7A CIRCUIT GOVERNORS - THE ACTIVE MEMBER CLUBS IN EACH CIRCUIT, BY VOTE OF THEIR DELEGATES, WILL ELECT A CIRCUIT GOVERNOR FOR A THREE-YEAR TERM WHO WILL REPRESENT THE CIRCUIT IN ITS RELATIONS WITH THE ASSOCIATION. GOVERNORS-AT-LARGE - SHALL BE ELECTED BY THE VOTE OF REGISTERED PLAYERS IN GOOD STANDING FOR A TWO-YEAR TERM. BEGINNING AS OF THE FALL 2019, EACH GOVERNOR-AT-LARGE SHALL SERVE FOR A THREE-YEAR TERM. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS OR CHANGES TO THE CONSTITUTION CAN ONLY BE MADE BY THE AFFIRMATIVE VOTE OF TWO-THIRDS (2/3) OF THE TOTAL NUMBER OF VOTES CAST BY THE DELEGATES OF THE ACTIVE MEMBER CLUBS OF THE ASSOCIATION. EACH MEMBER CLUB APPOINTS 1 DELEGATE AND THE DELEGATES ARE CONSIDERED THE MEMBERS. THE UNITED STATES POLO ASSOCIATION ("USPA") MUST HOLD AN ANNUAL MEMBER MEETING EACH FALL AND MUST HAVE A QUORUM BY ATTENDEES AND/OR BY PROXY IN ORDER TO CONDUCT THE MEETING. NO BUSINESS CAN BE CONDUCTED WITHOUT A QUORUM OF THE MEMBERS. THE WRITTEN NOTICE OF THE PROPOSED AMENDMENT IS PROVIDED TO THE DELEGATE OF ALL ACTIVE MEMBER CLUBS AT LEAST THIRTY (30) DAYS PRIOR TO THE MEETING. ALL NEW AND/OR CHANGES IN OFFICERS AND GOVERNORS ARE INSTALLED IN THE ANNUAL MEMBER MEETING. ALSO, ONLY DELEGATES (MEMBERS) OF THE ASSOCIATION CAN VOTE IN CIRCUIT GOVERNOR ELECTIONS AND ONLY REGISTERED PLAYER MEMBERS (PLAYING MEMBERS WITH US CITIZENSHIP) CAN VOTE IN GOVERNOR-AT-LARGE ELECTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CEO AND CFO BEFORE FILING AND IS AVAILABLE TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C THE UNITED STATES POLO ASSOCIATION ("USPA") FINALIZED AND APPROVED A DETAILED CONFLICT OF INTEREST POLICY IN 2015. THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO ANY INTERESTED PERSON, WHICH IS ANY USPA OFFICER, EMPLOYEE, GOVERNOR LIEUTENANT GOVERNOR, COMMITTEE MEMBER OR CHAIR, AND VOLUNTEER. THE ORGANIZATION'S BOARD MEMBERS SIGN A BOARD OATH WHICH INCLUDES A STATEMENT REGARDING POTENTIAL CONFLICTS OF INTEREST. ANY INTERESTED PERSON HAS A DUTY TO DISCLOSE FINANCIAL CONFLICTS OF INTEREST. FINANCIAL CONFLICTS OF INTEREST WILL FIRST BE DISCLOSED TO THE CFO IN THE DISCLOSURE STATEMENT, THEN TO THE AUDIT COMMITTEE IF NECESSARY, AND FINALLY TO THE BOARD OF GOVERNORS, IF NECESSARY. THE AUDIT COMMITTEE REVIEWS THESE REPORTS AND DETERMINES THEIR VALIDITY. THERE WERE NO CONFLICTS OF INTERESTS IN 2018 REQUIRING FORMAL ACTION BY THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15A IN DETERMINING THE COMPENSATION OF THE ORGANIZATION'S CEO, THE PROCESS, PERFORMED BY THE UNITED STATES POLO ASSOCIATION INCLUDED A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE BOARD AND STAFF COMMITTEE REVIEWED THE INFORMATION AND PREPARED THE RECOMMENDATION WHICH IS THEN APPROVED BY THE BOARD OF GOVERNORS. IN THE REVIEW OF THE COMPENSATION, THE CEO WAS COMPARED TO INDIVIDUALS AT OTHER ORGANIZATIONS IN THE AREA WHO HOLD THE SAME TITLE. DURING THE REVIEW AND APPROVAL OF THE COMPENSATION, DOCUMENTATION OF THE DECISION WAS RECORDED IN THE COMMITTEE MINUTES. THE INDIVIDUAL WAS NOT PRESENT WHEN THE COMPENSATION WAS DECIDED. THIS PROCESS IS DONE YEARLY. FORM 990, PART VI, SECTION C, LINE 19 THE UNITED STATES POLO ASSOCIATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 14: THE ORGANIZATION HAS A DOCUMENT RETENTION AND DESTRUCTION POLICY. HOWEVER, SINCE THIS POLICY IS ADMINISTRATIVE, THERE IS NO NEED FOR BOARD APPROVAL. 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