2016-09-12T16:28:26-05:00 2016-04-30 450250958 EIDE BAILLY LLP 5929 S FASHION POINTE DR STE 300 OGDEN UT 84403 990 2015-05-01 840976802 UNITED STATES SKIING FOUNDATION UNIT 4356499090 PO BOX 100 PARK CITY UT 84060 BROOKE MCAFFEE CHIEF FINANCIAL OFFICER 4356499090 2016-09-09 1 ERIC C JOHNSON CPA P00243603 8016211575 2015 2017-02-10 21:41:12Z TIGER SHAW PO BOX 100 PARK CITY UT 84060 1 0 X WWW.USSA.ORG X 1985 CO SUPPORT THE DEVELOPMENT OF AMATEUR ATHLETES FOR THE U.S. SKI AND SNOWBOARD TEAMS. 9 9 0 10 0 0 0 0 0 0 1 1 0 0 1 1 91474 91750 0 0 4828 4828 0 0 0 1655 1828 97957 98406 -97956 -98405 1847960 1696670 6482 13138 1841478 1683532 X UNITED STATES SKIING FOUNDATION IS ENGAGED IN NOT-FOR-PROFIT MEMBERSHIP, COMPETITION, TRAINING, DEVELOPMENT, AND EDUCATIONAL ACTIVITIES RELATED TO AMATEUR SKIERS AND SNOWBOARDERS WHO ARE, OR ASPIRE TO BECOME, MEMBERS OF THE U.S. SKI AND SNOWBOARD TEAMS. 0 0 91750 91750 PROVIDE GENERAL SUPPORT FOR THE ATHLETIC PROGRAMS OF THE UNITED STATES SKI AND SNOWBOARD ASSOCIATION. 91750 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 0 0 1 CJ VI BD 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 UT X X CHRIS SAMPSON 4356499090 PO BOX 100 PARK CITY UT 84060 BILL SLATTERY PRESIDENT 1.00 1.00 X 0 0 0 LEE TODD VICE PRESIDENT 1.00 X 0 0 0 TOM WINTERS SECRETARY/TREASURER 1.00 X 0 0 0 DEXTER PAINE III TRUSTEE 1.00 3.30 X 0 0 0 NIKKI STONE TRUSTEE 1.00 X 0 0 0 J TAYLOR CRANDALL TRUSTEE 1.00 1.00 X 0 0 0 HANK TAUBER TRUSTEE 1.00 1.30 X 0 0 0 GREG BOESTER TRUSTEE 1.00 3.30 X 0 0 0 JOHN BUCKSBAUM TRUSTEE 1.00 3.30 X 0 0 0 BROOKE MCAFFEE CFO 1.00 39.00 X 1937 191757 0 TIGER SHAW CEO 1.00 39.00 X 2251 448014 73771 MARK LAMPE FORMER CFO 1.00 39.00 X 4319 427552 456 8507 1067323 74227 4 1 1 0 0 1 1 1 0 0 1 91750 91750 4828 4828 1607 1607 221 221 98406 91750 6656 0 12150 12151 1835810 1684519 1847960 1696670 6482 13138 6482 13138 X 1841478 1683532 1841478 1683532 1847960 1696670 -98405 -59541 0 X 0 1 X 1 0 X X X 1 UNITED STATES SKI AND SNOWBOARD ASSOCIATION 870480724 9 0 91750 0 1 91750 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1841478 -59540 91750 6656 1683532 1844902 94534 91475 6483 1841478 1849547 95089 93339 6395 1844902 1811417 134791 90277 6384 1849547 1953492 -38435 97368 6272 1811417 1.00000 0.00000 0.00000 0 0 0 X -59540 -59541 -59541 1 0 1 98406 0 98406 0 98406 PART X, LINE 2: USSA, USSF, USSAIF, COEPF, AND THE FOUNDATION ARE EXEMPT (UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) FROM INCOME TAXES ON EARNINGS FROM RELATED ACTIVITIES. ACCORDINGLY, INCOME TAXES ARE ONLY PROVIDED ON REVENUES FROM NONEXEMPT ACTIVITIES AND ARE INCLUDED IN ADMINISTRATIVE EXPENSES. USST AND ENTERPRISES ARE TAXABLE CORPORATIONS AND ARE RESPONSIBLE FOR FILING SEPARATE INCOME TAX RETURNS. USST AND ENTERPRISES ACCOUNT FOR INCOME TAXES USING THE ASSET AND LIABILITY METHOD. INCOME TAXES ARE PROVIDED FOR THE TAX EFFECTS OF TRANSACTIONS REPORTING IN THE FINANCIAL STATEMENTS AND CONSIST OF TAXES CURRENTLY DUE PLUS DEFERRED TAXES RELATED PRIMARILY TO DIFFERENCES BETWEEN THE BASIS OF RECEIVABLES, INVENTORY, PROPERTY AND EQUIPMENT, INTANGIBLE ASSETS, AND ACCRUED EXPENSES FOR FINANCIAL AND INCOME TAX REPORTING. THE DEFERRED TAX ASSETS AND LIABILITIES REPRESENT THE FUTURE TAX RETURN CONSEQUENCES OF THOSE DIFFERENCES, WHICH WILL EITHER BE TAXABLE OR DEDUCTIBLE WHEN THE ASSETS AND LIABILITIES ARE RECOVERED OR SETTLED. DEFERRED TAX ASSETS ARE REDUCED BY A VALUATION ALLOWANCE WHEN, IN THE OPINION OF MANAGEMENT, IT IS MORE LIKELY THAN NOT THAT SOME PORTION OR ALL OF THE DEFERRED TAX ASSETS WILL NOT BE REALIZED. MANAGEMENT BELIEVES THAT EACH ENTITY HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. MANAGEMENT WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. 1 UNITED STATES SKI AND SNOWBOARD ASSOCIATION PO BOX 100 PARK CITY UT 84060 870480724 501(C)(3) 91750 ATHLETIC DEVELOPMENT 1 0 PART I, LINE 2: ALL GRANT FUNDS ARE ISSUED TO THE UNITED STATES SKI AND SNOWBOARD ASSOCIATION TO FUND ATHLETIC PROGRAMS. ON A MONTHLY BASIS MANAGEMENT MONITORS BUDGETS AND SPENDING TO ENSURE THE FUNDS ARE BEING USED APPROPRIATELY. X 1 1 1 0 0 0 0 0 0 0 0 BROOKE MCAFFEE CFO 1837 181857 100 9900 0 0 0 0 0 0 1937 191757 0 0 TIGER SHAW CEO 1501 298764 750 149250 0 0 328 65222 41 8180 2620 521416 0 0 MARK LAMPE FORMER CFO 403 39879 2293 226988 1623 160685 0 0 5 451 4324 428003 0 0 PART I, LINE 3 A RELATED ORGANIZATION LEADS THIS PROCESS AND THIS ORGANIZATION IS ALLOCATED A PORTION OF THEIR WAGE BASED UPON THE AMOUNT OF TIME SPENT RELATED TO THIS ORGANIZATION. PART I, LINE 4A MARK LAMPE - $162,308 FORM 990, PART VII, SECTION A: ALL COMPENSATION IS PAID THROUGH A RELATED PARTY, THE UNITED STATES SKI AND SNOWBOARD ASSOCIATION. THE TOTAL COMPENSATION IS THEN ALLOCATED TO THE VARIOUS ENTITIES BASED UPON THE PERCENT OF TIME THE OFFICERS SPEND ON EACH OF THE ENTITIES. FORM 990, PART VI, SECTION A, LINE 1 THE GOVERNING BODY HAS DELEGATED BROAD AUTHORITY TO THE EXECUTIVE COMMITTEE OF THE UNITED STATES SKI AND SNOWBOARD ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE UNITED STATES SKIING FOUNDATION BOARD OF DIRECTORS IS ESTABLISHED FROM THE BOARD MEMBERS OF THE UNITED STATES SKI AND SNOWBOARD ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE CEO AND CFO OF THE UNITED STATES SKI AND SNOWBOARD ASSOCIATION (USSA). THE CFO AND CONTROLLER OF USSA WORK CLOSELY WITH THE OUTSIDE ACCOUNTING FIRM ENGAGED TO PREPARE THE RETURN WHICH INCLUDES THEIR REVIEW OF THE DRAFT FORM 990 PRIOR TO PROVIDING A FINAL COPY TO THE BOARD OF DIRECTORS BEFORE THE FILING OF THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE COMMITTEE OF THE UNITED STATES SKI AND SNOWBOARD ASSOCIATION IS CHARGED WITH MONITORING PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND ADDRESSING ANY POTENTIAL OR ACTUAL CONFLICTS. PURSUANT TO THE CONFLICTS OF INTEREST POLICY, AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE, AIMED AT DETERMINING ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT, IS DISTRIBUTED TO ALL COVERED PERSONS. THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED EACH YEAR BY ALL MEMBERS OF THE BOARD, MANAGEMENT, AND EMPLOYEES. IF A CONFLICT DOES ARISE, THE INDIVIDUAL WITH THE CONFLICT WILL REFRAIN FROM THE DISCUSSION AND WILL NOT VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION IS PAID THROUGH A RELATED PARTY, THE UNITED STATES SKI AND SNOWBOARD ASSOCIATION (USSA). THE BOARD OF USSA APPOINTS A COMPENSATION COMMITTEE, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHICH HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, TO BE ACCOUNTABLE FOR SETTING REASONABLE COMPENSATION PACKAGES FOR EACH OFFICER AND KEY EMPLOYEE. THE COMPENSATION COMMITTEE REVIEWS THE COMPENSATION EACH YEAR AND A COMPENSATION STUDY IS PERFORMED AS NEEDED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THESE DOCUMENTS ARE ALSO AVAILABLE FOR INSPECTION FROM THE ORGANIZATION'S WEBSITE. THE PUBLIC DOCUMENTS ARE ALSO AVAILABLE ON GUIDESTAR'S WEBSITE. UNITED STATES SKI AND SNOWBOARD ASSOCIATION PO BOX 100 PARK CITY UT 84060 870480724 SUPPORT ATHLETICS UT 501(C)(3) LINE 9 UNITED STATES SKI AND SNOWBOARD ASSOCIATION 0 USSA INVESTMENT FUND PO BOX 100 PARK CITY UT 84060 203899237 SUPPORT ATHLETICS UT 501(C)(3) LINE 11B, II UNITED STATES SKI AND SNOWBOARD ASSOCIATION 0 CENTER OF EXCELLENCE PROPERTIES FUND PO BOX 100 PARK CITY UT 84060 261302567 SUPPORT ATHLETICS UT 501(C)(3) LINE 11A, I UNITED STATES SKI AND SNOWBOARD ASSOCIATION 0 UNITED STATES SKI TEAM FOUNDATION PO BOX 100 PARK CITY UT 84060 846030639 SUPPORT ATHLETICS CO 501(C)(3) LINE 7 UNITED STATES SKI AND SNOWBOARD ASSOCIATION 0 UNITED STATES SKI TEAM INC PO BOX 100 PARK CITY UT 84060 840678334 SUPPORT ATHLETICS CO UNITED STATES SKI AND SNOWBOARD ASSOCIATION C 0 USSA ENTERPRISES INC PO BOX 100 PARK CITY UT 84060 840676412 SUPPORT COACHES UT UNITED STATES SKI AND SNOWBOARD ASSOCIATION C 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0