2015-11-16T09:32:03-06:00 2014-12-31 350921680 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2014-01-01 751847871 USA Gymnastics USAG 3178295658 132 E Washington St Indianapolis IN 46204 John Hewett CHIEF FINANCIAL OFFICER 2015-11-16 true Rachel Spurlock P00520729 3175698989 2014 2016-04-25 22:37:26Z John Hewett 132 E Washington St Indianapolis IN 46204 25500273 false X www.usagym.org X 1964 IN THE USA GYMNASTICS IS THE DESIGNATED NATIONAL GOVERNING BODY FOR THE SPORTS OF ARTISTIC GYMNASTICS, RHYTHMIC GYMNASTICS, TRAMPOLINE & TUMBLING, ACROBATIC GYMNASTICS & GYMNASTICS FOR ALL, IN THE UNITED STATES. 20 20 62 3000 359493 22978 2721330 2889927 17626098 19360310 38766 60112 1809056 1088578 22195250 23398927 2662983 6413269 0 0 4721422 5099134 0 0 0 14525010 16076753 21909415 27589156 285835 -4190229 11783111 11815875 7480540 11732012 4302571 83863 The USA Gymnastics is the designated National Governing Body of the Olympic sport of gymnastics. The organization was so designated by the United States Olympic Committee (the USOC) and is a Group A member of the USOC. 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 Gymnastics Team 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 7831064 1237518 1702689 PROGRAM SERVICES: USA GYMNASTICS HAS THE RESPONSIBILITY TO SELECT, DEVELOP, AND TRAIN THE NATIONAL AND OLYMPIC TEAMS FOR GYMNASTICS. EXPENSES INCLUDE TRAVEL TO INTERNATIONAL COMPETITIONS, TRAINING CAMPS, ATHLETE AND COACH SUPPORT, APPAREL, JUDGES DEVELOPMENT AND TRAINING, AND EARLY TALENT IDENTIFICATION. 6210114 98734 6639472 HOSTED COMPETITIONS: AS THE NATIONAL GOVERNING BODY OF THE SPORT OF GYMNASTICS, THE 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. 4170492 10000 11018149 MEMBER SERVICES: USA GYMNASTICS HAS OVER 160,000 MEMBERS AFFILIATED WITH OVER 3,000 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, CONDUCTS THE ONGOING OPERATION OF ADMINISTRATION, AND PROVIDES SUPPORT TO STATE AND REGIONAL GOVERNANCE BOARDS. 5067017 5067017 GRANT TO NATIONAL GYMNASTICS FOUNDATION: THE NATIONAL GYMNASTICS FOUNDATION SUPPORTS THE CHARITABLE AND EDUCATIONAL ACTIVITIES OF USA GYMNASTICS. TO ASSIST THAT MISSION OVER THE LONG TERM, USA GYMNASTICS MADE A GENERAL GRANT OF $5,000,000 IN 2014, PLUS LESSER AMOUNTS TO RESTRICTED FUNDS WITHIN THE NGF. 1459313 496317 COMMUNICATIONS: USA GYMNASTICS PROMOTES THE SPORT AND HELPS DELIVER THE POSITIVE MESSAGE ABOUT 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 WEB SITE, HAS A FACEBOOK PAGE, AND ISSUES SEVERAL PUBLICATIONS TO QUICKLY DELIVER UPDATED INFORMATION FOR ITS MEMBERS AND FANS OF THE SPORT ALIKE. 6526330 5067017 496317 24738000 true true false false false false false true false true false false false true false false true false false true false false false false false false true true true false false false false false false false false false false false false false true true true false false true 777 0 true 62 true true true false false false false false false false false false X 20 20 false false false false true true false true true false true true true true true true true true true true true false IN X X JOHN HEWETT 3178295658 132 E WASHINGTON STREET STE 700 Indianapolis IN 46204 Peter Vidmar Board Chair 1.00 X X 18000 0 0 Jim Morris Treasurer 1.00 X X 0 0 0 Carole Ide Director 1.00 X 0 0 0 Brooke Bushnell Toohey Director 1.00 X 5925 0 0 Jay Binder Director 1.00 X 6425 0 0 John Roethlisberger Director 1.00 X 419 0 0 Mary Lou Retton Director 1.00 X 0 0 0 Tom Koll Director 1.00 X 15000 0 0 Michael Rodrigues Director 1.00 X 550 0 0 Karl Heger Director 1.00 X 1169 0 0 Yoichi Tomita Director 1.00 X 250 0 0 Mike Burns Director 1.00 X 175 0 0 Bitsy Kelley Director 1.00 X 0 0 0 Tom Meadows Director 1.00 X 13825 0 0 Peter Dodd Director 1.00 X 1425 0 0 Kelli Hill Director 1.00 X 3600 0 0 David Benck Director 1.00 X 0 0 0 Ava Gehringer Director 1.00 X 0 0 0 Alicia Quinn Director 1.00 X 0 0 0 Casey Koenig Director 1.00 X 0 0 0 Steve Penny President 40.00 X 518449 0 39418 Davonshe Galimore Chief Operating Officer 40.00 X 159529 0 18994 John Hewett Chief Financial Officer 40.00 X 136889 0 20277 Paul Parilla Vice Chair 1.00 X 0 0 0 Gary Anderson Secretary 1.00 X 0 0 0 Luan Peszek VP Women's Program 40.00 X 127202 0 31084 Lee Johnson VP Marketing 40.00 X 126084 0 30785 Cheryl Jarrett Vice President Member Services 40.00 X 126036 0 29378 Leslie King VP Communications 40.00 X 109055 0 15752 Jeff Smith Managing Director of Events and Technology 40.00 X 108155 0 30683 1478162 0 216371 8 false true false FTPS HOLDING LLC 38 FOUNTAIN SQUARE CINCINNATI OH 45263 PAYMENT PROCESSING SERVICES 1361107 Hilton Daytona Beach 100 North Atlantic Ave Daytona Beach FM 32118 Housing and Catering Services 388447 FAEGRE BAKER DANIELS 300 N MERIDIAN ST INDIANAPOLIS IN 46204 LEGAL SERVICES 122619 3 X 407000 2482927 2889927 Member Services 900099 11018149 11018149 National Event Revenues 900099 6639472 6639472 Program Events and Clinics 900099 1702689 1702689 0 0 0 0 19360310 83218 83218 240168 240168 0 0 1875090 7400 1905596 -30506 7400 -23106 7400 -30506 0 0 573675 195750 377925 377925 Advertising 511120 337573 337573 Memorabilia revenues 900099 14285 14285 Intl Comp Prize Money 900099 77053 77053 41574 19654 21920 0 470485 23398927 19856627 359493 292880 X 5099017 5099017 1314252 1314252 960317 245285 715032 3223056 2787188 435868 186868 160141 26727 456774 392133 64641 272119 215633 56486 264594 21891 242703 54090 54090 3411081 3268874 142207 0 84926 84926 598293 436627 161666 66731 21786 44945 346949 69323 277626 5224867 5052167 172700 695587 695587 142459 142459 1136377 1083608 52769 Event Production 892712 892712 Event Facility costs 450621 450621 Apparel 219703 210138 9565 Local Org Comm Costs 459007 459007 0 2028756 1777084 251672 0 27589156 24738000 2851156 0 1615745 6077832 4334011 308924 747648 936980 0 0 201293 204773 691247 917409 1517546 1067603 350340 449943 3842827 2920014 0 0 0 0 11783111 11815875 1550828 1339907 5075798 6135540 0 853914 4256565 7480540 11732012 X 4302571 83863 4302571 83863 11783111 11815875 -4190229 -28479 0 X false true X true false X 2394246 2388402 3686025 2721330 2889927 14079930 13826463 14554460 21877998 18723609 19933385 88915915 16220709 16942862 25564023 21444939 22823312 102995845 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 102995845 711936 702636 824481 447307 323386 3009746 711936 702636 824481 447307 323386 3009746 337 22978 23315 26706 18532 195404 209878 110992 561512 16959688 17664030 26583908 22102124 23280668 106590418 0.9663 0.9609 0.0282 0.0338 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - GROSS INCOME FROM FUNDRAISING, COLUMN A - 26706.0, COLUMN B - 18532.0, COLUMN C - 16720.0, COLUMN D - 22122.0, COLUMN E - 14285.0, COLUMN F - 98365.0; DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - , COLUMN C - 178684.0, COLUMN D - 187756.0, COLUMN E - 96707.0, COLUMN F - 463147.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 2909546 8001256 7092539 3818263 false 159290 21235 138055 1042900 802761 240139 315356 243607 71749 449943 Amount Due to related org - NGF 4256565 4256565 Schedule D, Part IV, Line 1b Agent, trustee, custodian, or other intermediary arrangement USA Gymnastics State and Regional Chapters have established bank accounts under the Federation's tax identification number. All funds are maintained for the benefit of the Chapters. In May 2010, USA Gymnastics executed financial control of these funds as a fiscal agent. As of 12/31/2014, An amount due to the State and Regions account of $3,612,423 has been recorded on the Statement of Financial Position. In February 2013, USA Gymnastics assumed financial administration of cash attributable to the Pan American Gymnastics Union, and periodically makes deposit and disbursements at the direction of PAGU/FIG officers in connections with camps, clinics and workshops. As of 12/31/2014, an amount due to the PAGU account of $205,840 has been recorded on the Statement of Financial Position East Asia and the Pacific 0 0 Program Services TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS 281393 Europe (Including Iceland and Greenland) 0 0 Program Services TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS 576877 North America (Canada & Mexico only) 0 0 Program Services TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS 210273 Middle East and North Africa 0 0 Program Services TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS 77439 Russia and the Newly Independent States 0 0 Program Services TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS 126613 0 0 0 0 0 0 1272595 0 1272595 false false false false false false true National Gymnastics Foundation 132 E Washington St Suite 700 Indianapolis IN 46204 351757753 501c3 5067017 SCHOLARSHIP SUPPORT AND PROGRAM SUPPORT Dana Mannix Gymnastics 9325 Updtown Dr Suite 1000 Indianapolis IN 46256 351879225 10000 Fund a team of disadvantaged youth 1 1 ELITE ATHLETE SUPPORT 61 1312252 Scholarship Support 2 2000 Schedule I, Part I, Line 2 Description Of Procedure 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 in order 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 grants paid to organizations, USA Gymnastics provides grants to clubs and universities in the men's program to help them continue to develop elite athletes for national team participation and to help strengthen the financial position of the programs. Grants are made based on applications submitted by the programs, and attendance at training camps and national team events is evidence of the continued participation and involvement of the programs and athletes. The organization relies upon the grant recipient to properly use and spend the funds awarded. There is no monitoring of the use of the grant funds. USA Gymnastics partnered with Right to Play to offer gymnastics to disadvantaged communities. Right To Play and USA Gymnastics share the mission of positioning sport and play as pathways for educating children and youth to overcome adversity in disadvantaged communities. Grants were provided to applicant clubs to conduct events providing access to children who are otherwise not exposed to gymnastics participation. Additionally, in 2014 a grant of $5,000,000 was made to the National Gymnastics Foundation, along with other (scholarship) grants to further allow them to increase their charitable functions. 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 in order 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 grants paid to organizations, USA Gymnastics provides grants to clubs and universities in the men's program to help them continue to develop elite athletes for national team participation and to help strengthen the financial position of the programs. Grants are made based on applications submitted by the programs, and attendance at training camps and national team events is evidence of the continued participation and involvement of the programs and athletes. The organization relies upon the grant recipient to properly use and spend the funds awarded. There is no monitoring of the use of the grant funds. USA Gymnastics partnered with Right to Play to offer gymnastics to disadvantaged communities. Right To Play and USA Gymnastics share the mission of positioning sport and play as pathways for educating children and youth to overcome adversity in disadvantaged communities. Grants were provided to applicant clubs to conduct events providing access to children who are otherwise not exposed to gymnastics participation. Additionally, in 2014 a grant of $5,000,000 was made to the National Gymnastics Foundation, along with other (scholarship) grants to further allow them to increase their charitable functions. X true true X X X X X X false false false false false false false true false Steve Penny President 395577 0 90000 0 32872 0 15300 0 24118 0 557867 0 0 0 Davonshe Galimore Chief Operating Officer 144036 0 15000 0 493 0 9657 0 9337 0 178523 0 0 0 John Hewett Chief Financial Officer 123986 0 12500 0 403 0 8457 0 11820 0 157166 0 0 0 Luan Peszek VP Women's Program 118704 0 7500 0 998 0 7885 0 23199 0 158286 0 0 0 Lee Johnson VP Marketing 118496 0 7500 0 88 0 7830 0 22955 0 156869 0 0 0 Cheryl Jarrett Vice President Member Services 111633 0 12500 0 1903 0 8133 0 21245 0 155414 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees Subject to the employment contract with the President, USA Gymnastics provided for membership dues at a social club in the amount of $6,096. The entire amount of dues paid were reported as taxable compensation on his 2014 W-2. Schedule J, Part I, Line 7 Non-fixed payments The President was awarded a discretionary bonus that is determined by the Board of Directors. The board determines the bonus based on overall performance of the organization and of the US gymnastics teams. The board also sets a bonus pool that is distributed by the president to the remaining staff members, including the COO, CFO and the key employees. The bonuses awarded to each employee are discretionary. CoreFormPartIII_PartIIILine4d Description of other program services (Expenses $ 5,067,017 including grants of $ 5,067,017) GRANT TO NATIONAL GYMNASTICS FOUNDATION: THE NATIONAL GYMNASTICS FOUNDATION SUPPORTS THE CHARITABLE AND EDUCATIONAL ACTIVITIES OF USA GYMNASTICS. TO ASSIST THAT MISSION OVER THE LONG TERM, USA GYMNASTICS MADE A GENERAL GRANT OF $5,000,000 IN 2014, PLUS LESSER AMOUNTS TO RESTRICTED FUNDS WITHIN THE NGF. CoreFormPartIII_PartIIILine4d Description of other program services (Expenses $ 1,459,313 including grants of $)(Revenue $ 496,317) COMMUNICATIONS: USA GYMNASTICS PROMOTES THE SPORT AND HELPS DELIVER THE POSITIVE MESSAGE ABOUT 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 WEB SITE, HAS A FACEBOOK PAGE, AND ISSUES SEVERAL PUBLICATIONS TO QUICKLY DELIVER UPDATED INFORMATION FOR ITS MEMBERS AND FANS OF THE SPORT ALIKE. Form 990, Part VI, Line 6 Classes of members or stockholders USA Gymnastics has three classes of members that have the right to elect positions to 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, Line 7a Members or stockholders electing members of governing body USA Gymnastics has three classes of members who can elect members of the Board of Directors. The first class of members is the professional members, made up of coaches, club owners & judges. The professional members have the right to elect positions within their discipline to the board of directors. The second class of members is the athlete members, made up of athletes who have either participated in the Olympic/World Champs/Pan Am Games within 10 years or have been a national team member within 2 years. The athlete members have the right to collectively elect 5 positions to the board of directors. the advisory council, consisting of gymnastics related organizations, appoints 3 members to the Board. A third class of members are the organizational members (YMCA, AAU etc), which as a group, appoint 3 members to the Board of Directors. The Board itself elects a Chair and other officers, as well as appointing Public Sector members. Form 990, Part VI, Line 11b Review of form 990 by governing body The form 990 is reviewed in detail by the CFO and president. Then, a final draft of the form 990 is distributed via email to every member of the Board of Directors before it is filed 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 President; the ethics committee is charged with reviewing the President's, the Board of Directors', and senior management's conflict of interest questionnaire. Potential conflicts of interest are brought to the attention of the President 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 the 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, Line 15a Process to establish compensation of top management official In 2014, the Board of Directors commissioned a compensation review for the upper management and department directors of the organization., including the President/CEO, COO, CFO, VP of's of Marketing, Communications, and Member Services, Program Directors, and Event Director. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Board of Directors commissioned a compensation analysis in 2014 that was used in the deliberative process of the President to evaluate and establish compensation levels of the other executive and management staff. The analysis included information of local and national sports organizations of similar size and scope. Form 990, Part VI, Line 19 Required documents available to the public The organization's financial statements, tax returns, and governing documents are available to the public via the organization's website. The conflict of interest policy, however, is not available to the public at this time. Form 990, Part VII, Section A Compensation of Directors None of the board members are paid for their services as a board member. However, some board members do receive compensation as a coach, judge, or for other services to the organization, and that reportable compensation is reflected in Part VII. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Misc Prog Rev - Total Revenue: 19654, Related or Exempt Function Revenue: 19654, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Travel Commissions - Total Revenue: 21920, Related or Exempt Function Revenue: , Unrelated Business Revenue: 21920, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees Admin Service Fees - Total Expense: 1177312, Program Service Expense: 1039397, Management and General Expenses: 137915, Fundraising Expenses: ; Gymnastics fees (coaching/judging/clinicians) - Total Expense: 2233769, Program Service Expense: 2229477, Management and General Expenses: 4292, Fundraising Expenses: ; NATIONAL GYMNASTICS FOUNDATION INC 132 E WASHINGTON ST STE 700 INDIANAPOLIS IN 46204 351757753 PROGRAM SUPPORT IN 501(c)(3 Type I USA GYMNASTICS true false true true false false false false false false false false true false true true false true false false National Gymnastics Foundation Inc B 5067017 FMV National Gymnastics Foundation Inc C 407000 FMV