USA GYMNASTICS: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- USA GYMNASTICS (EIN 75-1847871)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-14
- IRS object ID
- 201403189349304180
- Schema version
- 2013v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-14T12:00:29-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE HORWATH LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3815 RIVER CROSSING PARKWAY | AddressLine1 |
| Address Line2 | SUITE 300 | AddressLine2 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 462400977 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 751847871 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | USA GYMNASTICS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | USAG | BusinessNameControlTxt |
| Phone | 3178295658 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 132 E Washington St | AddressLine1 |
| City | Indianapolis | City |
| State | IN | State |
| ZIP Code | 46204 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN HEWETT | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Signature | 2014-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Rachel Spurlock | PreparerPersonNm |
| PTIN | P00520729 | PTIN |
| Phone | 3175698989 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Address PrincipalOfcrBusinessAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEVE PENNY | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 132 E Washington St | AddressLine1 |
| City | Indianapolis | City |
| State | IN | State |
| ZIP Code | 46204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,099,702 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.USAGYM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1964 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 67 | TotalEmployeeCnt |
| Total Volunteers | 1500 | TotalVolunteersCnt |
| Total Gross UBI | $397,578 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,686,025 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,721,330 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $21,097,540 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $17,626,098 | CYProgramServiceRevenueAmt |
| PY Investment Income | $69,845 | PYInvestmentIncomeAmt |
| CY Investment Income | $38,766 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,977,236 | PYOtherRevenueAmt |
| CY Other Revenue | $1,809,056 | CYOtherRevenueAmt |
| PY Total Revenue | $26,830,646 | PYTotalRevenueAmt |
| CY Total Revenue | $22,195,250 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $4,325,900 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,662,983 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,567,154 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,721,422 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $19,573,943 | PYOtherExpensesAmt |
| CY Other Expenses | $14,525,010 | CYOtherExpensesAmt |
| PY Total Expenses | $28,466,997 | PYTotalExpensesAmt |
| CY Total Expenses | $21,909,415 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,636,351 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $285,835 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,887,204 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,783,111 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,848,320 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,480,540 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,038,884 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,302,571 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $8,661,340 | ExpenseAmt |
| Grant | $1,028,507 | GrantAmt |
| Revenue | $5,657,326 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,769,335 | ExpenseAmt |
| Grant | $23,550 | GrantAmt |
| Revenue | $8,783,734 | RevenueAmt |
| Desc | MEMBER SERVICES: USA GYMNASTICS HAS OVER 140,000 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. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,642,620 | ExpenseAmt |
| Grant | $110,926 | GrantAmt |
| Revenue | $4,228,275 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | GrantGrantAmt | DescDesc | RevenueRevenueAmt |
|---|---|---|---|
| $1,500,000 | $1,500,000 | GRANT TO NATIONAL GYMNASTICS FOUNDATION: THE NATIONAL GYMNASTICS FOUNDATION SUPPORTS THE CHARITABLE AND EDUCATIONAL ACTIVITES OF USA GYMNASTICS. TO ASSIST THAT MISSION OVER THE LONG TERM, USA GYMNASTICS MADE A GRANT OF $1,500,000 IN 2013. | |
| $1,446,922 | COMMUNICATIONS: USA GYMNASTICS DOES EVERYTHING IT CAN TO HELP PROMOTE THE SPORT AND DELIVER THE POSITIVE MESSAGE ABOUT BEING INVOLVED IN THE SPORT OF GYMNASTICS. 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, AND ISSUES SEVERAL PUBLICATIONS TO QUICKLY DELIVER UPDATED INFORMATION FOR ITS MEMBERS AND FANS OF THE SPORT ALIKE. | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,946,922 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $1,500,000 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $19,020,217 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 813 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 67 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN HEWETT | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3178295658 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 132 E WASHINGTON STREET STE 700 | AddressLine1 |
| City | Indianapolis | City |
| State | IN | State |
| ZIP Code | 46204 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JIM MORRIS | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PETER VIDMAR | |||||||
| BOARD CHAIR | 1.00 | Yes (X) | Yes (X) | $18,000 | $0 | $0 | |
| BITSY KELLEY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BROOKE BUSHNELL TOOHEY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $6,050 | $0 | $0 | ||
| CAROLE IDE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| FRANK MAARSHALL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAY BINDER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JESSICA HOWARD | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN ROETHLISBERGER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KARL HEGER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $1,170 | $0 | $0 | ||
| KELLI HILL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY LOU RETTON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL RODRIGUES | |||||||
| DIRECTOR | 1.00 | Yes (X) | $1,650 | $0 | $0 | ||
| MIKE BURNS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PETER DODD | |||||||
| DIRECTOR | 1.00 | Yes (X) | $2,150 | $0 | $0 | ||
| RON FERRIS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TERIN HUMPHREY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $5,600 | $0 | $0 | ||
| TOM KOLL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $52,708 | $0 | $0 | ||
| TOM MEADOWS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $34,183 | $0 | $0 | ||
| YOICHI TOMITA | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVONSHE GALIMORE | |||||||
| CHIEF OPERATING OFFICER | 40.00 | Yes (X) | $148,060 | $0 | $17,288 | ||
| JOHN HEWETT | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $127,415 | $0 | $16,121 | ||
| STEVE PENNY | |||||||
| PRESIDENT | 40.00 | Yes (X) | $502,264 | $0 | $38,245 | ||
| CHERYL JARRETT | |||||||
| VICE PRESIDENT MEMBER SERVICES | 40.00 | $136,301 | $0 | $30,848 | Yes (X) | ||
| JEFF SMITH | |||||||
| DIR OF EVENTS | 40.00 | $100,669 | $0 | $29,058 | Yes (X) | ||
| LEE JOHNSON | |||||||
| VP MARKETING | 40.00 | $122,654 | $0 | $30,494 | Yes (X) | ||
| LESLIE KING | |||||||
| VP COMMUNICATIONS | 40.00 | $105,813 | $0 | $14,707 | Yes (X) | ||
| LUAN PESZEK | |||||||
| VP WOMEN'S PROGRAM | 40.00 | $101,840 | $0 | $29,128 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,466,527 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $205,889 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FTPS HOLDING LLC | |||||
| 38 FOUNTAIN SQUARE | CINCINNATI | OH | 45263 | PAYMENT PROCESSING SERVICES | $1,332,639 |
| FAEGRE BAKER DANIELS | |||||
| 300 N MERIDIAN ST | INDIANAPOLIS | IN | 46204 | LEGAL SERVICES | $138,143 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $310,000 | RelatedOrganizationsAmt |
| All Other Contributions | $2,411,330 | AllOtherContributionsAmt |
| Total Contributions | $2,721,330 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBER SERVICES | 900099 | $7,950,375 | $7,950,375 |
| NATIONAL EVENT REVENUES | 900099 | $4,109,195 | $4,109,195 |
| PROGRAM EVENTS AND CLINICS | 900099 | $5,566,528 | $5,566,528 |
| $0 | |||
| $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $17,626,098 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $79,066 | TotalRevenueColumnAmt |
| Exclusion | $79,066 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $368,241 | TotalRevenueColumnAmt |
| Exclusion | $368,241 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,600,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,640,300 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$40,300 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$40,300 | TotalRevenueColumnAmt |
| Exclusion | -$40,300 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,097,511 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $264,152 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $833,359 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $833,359 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| ADVERTISING | 511120 | $397,578 | $397,578 | |
| MEMORABILIA REVENUES | 900099 | $22,122 | $22,122 | |
| INTL COMP PRIZE MONEY | 900099 | $119,080 | $119,080 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $68,676 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $68,676 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $607,456 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,195,250 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,669,335 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $397,578 | UnrelatedBusinessRevenueAmt |
| Exclusion | $407,007 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,561,478 | TotalAmt |
| Program Services | $1,561,478 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,101,505 | TotalAmt |
| Program Services | $1,101,505 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $972,059 | TotalAmt |
| Program Services | $288,014 | ProgramServicesAmt |
| Management And General | $684,045 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,877,790 | TotalAmt |
| Program Services | $2,455,129 | ProgramServicesAmt |
| Management And General | $422,661 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,723 | TotalAmt |
| Program Services | $147,432 | ProgramServicesAmt |
| Management And General | $38,291 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $438,832 | TotalAmt |
| Program Services | $389,093 | ProgramServicesAmt |
| Management And General | $49,739 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247,018 | TotalAmt |
| Program Services | $191,653 | ProgramServicesAmt |
| Management And General | $55,365 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $303,320 | TotalAmt |
| Program Services | $21,328 | ProgramServicesAmt |
| Management And General | $281,992 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,705 | TotalAmt |
| Management And General | $53,705 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,894 | TotalAmt |
| Management And General | $11,894 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,067,890 | TotalAmt |
| Program Services | $2,930,678 | ProgramServicesAmt |
| Management And General | $137,212 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,945 | TotalAmt |
| Program Services | $79,945 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,928,446 | TotalAmt |
| Program Services | $1,719,844 | ProgramServicesAmt |
| Management And General | $208,602 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,683 | TotalAmt |
| Program Services | $198,897 | ProgramServicesAmt |
| Management And General | $41,786 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,264 | TotalAmt |
| Program Services | $46,462 | ProgramServicesAmt |
| Management And General | $250,802 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,745,069 | TotalAmt |
| Program Services | $3,557,429 | ProgramServicesAmt |
| Management And General | $187,640 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $663,261 | TotalAmt |
| Program Services | $663,261 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,847 | TotalAmt |
| Management And General | $159,847 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,067,999 | TotalAmt |
| Program Services | $1,012,469 | ProgramServicesAmt |
| Management And General | $55,530 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| EVENT PRODUCTION | $747,873 | $747,873 | |
| FACILITY RENTAL AND COSTS | $434,565 | $433,942 | $623 |
| APPAREL | $487,057 | $485,576 | $1,481 |
| LOCAL ORG COMM COSTS | $346,051 | $346,051 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $890,141 | TotalAmt |
| Program Services | $642,158 | ProgramServicesAmt |
| Management And General | $247,983 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,909,415 | TotalAmt |
| Program Services | $19,020,217 | ProgramServicesAmt |
| Management And General | $2,889,198 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Joint Costs TotalJointCostsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,551,190 | BOYAmt |
| EOY | $1,615,745 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,387 | BOYAmt |
| EOY | $4,334,011 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,755,323 | BOYAmt |
| EOY | $747,648 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,817 | BOYAmt |
| EOY | $201,293 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $667,394 | BOYAmt |
| EOY | $691,247 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,346,055 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $995,715 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $377,193 | BOYAmt |
| EOY | $350,340 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,128,396 | BOYAmt |
| EOY | $3,842,827 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $321,504 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,887,204 | BOYAmt |
| EOY | $11,783,111 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,371,429 | BOYAmt |
| EOY | $1,550,828 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,476,891 | BOYAmt |
| EOY | $5,075,798 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $853,914 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,848,320 | BOYAmt |
| EOY | $7,480,540 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,038,884 | BOYAmt |
| EOY | $4,302,571 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,038,884 | BOYAmt |
| EOY | $4,302,571 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,887,204 | BOYAmt |
| EOY | $11,783,111 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $285,835 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$22,148 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,860,593 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,394,246 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,388,402 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,686,025 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,721,330 | CurrentTaxYearAmt |
| Total | $13,050,596 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,296,109 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,826,463 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,554,460 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $21,877,998 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,556,968 | CurrentTaxYearAmt |
| Total | $83,111,998 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,156,702 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,220,709 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,942,862 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,564,023 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,278,298 | CurrentTaxYearAmt |
| Total | $96,162,594 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $96,162,594 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $692,813 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $711,936 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $702,636 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $824,481 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $447,307 | CurrentTaxYearAmt |
| Total | $3,379,173 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $692,813 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $711,936 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $702,636 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $824,481 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $447,307 | CurrentTaxYearAmt |
| Total | $3,379,173 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $322 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $337 | CurrentTaxYearMinus3YearsAmt |
| Total | $659 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $82,372 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,706 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,532 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $195,404 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $209,878 | CurrentTaxYearAmt |
| Total | $532,892 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,932,209 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,959,688 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,664,030 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,583,908 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,935,483 | CurrentTaxYearAmt |
| Total | $100,075,318 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.96090 | PublicSupportCY509Pct |
| Public Support PY509 | 0.95400 | PublicSupportPY509Pct |
| Investment Income CY | 0.03380 | InvestmentIncomeCYPct |
| Investment Income PY | 0.04160 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part IV Form990ScheduleAPartIVGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12, Other Income | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION - GROSS INCOME FROM FUNDRAISING, COLUMN A - 82372, COLUMN B - 26706, COLUMN C - 18532, COLUMN D - 16720, COLUMN E - 22122, COLUMN F - 166452; DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 178684, COLUMN E - 187756, COLUMN F - 366440; | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | Yes (true) | AgentTrusteeEtcInd |
| Beginning Balance | $2,422,544 | BeginningBalanceAmt |
| Additions During Year | $5,894,271 | AdditionsDuringYearAmt |
| Distributions During Year | $5,407,269 | DistributionsDuringYearAmt |
| Ending Balance | $2,909,546 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $50,352 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,606 | DepreciationAmt |
| Book Value | $43,746 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,058,971 | OtherCostOrOtherBasisAmt |
| Depreciation | $769,082 | DepreciationAmt |
| Book Value | $289,889 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $236,732 | OtherCostOrOtherBasisAmt |
| Depreciation | $220,027 | DepreciationAmt |
| Book Value | $16,705 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $350,340 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | AMOUNT DUE TO RELATED ORG - NGF | Desc |
| Amt | $853,914 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $853,914 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 12/31/2013, AN AMOUNT DUE TO THE STATE AND REGIONS ACCOUNT OF $2,780,438 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 OFFICERS IN CONNECTIONS WITH CAMPS, CLINICS AND WORKSHOPS. AS OF 12/31/2013, AN AMOUNT DUE TO THE PAGU ACCOUNT OF $129,108 HAS BEEN RECORDED ON THE STATEMENT OF FINANCIAL POSITION |
| Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote | THE INTERNAL REVENUE SERVICE HAS RULED THAT BOTH USA GYMNASTICS AND THE NATIONAL GYMNASTICS FOUNDATION QUALIFY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE, THEREFORE, GENERALLY NOT SUBJECT TO INCOME TAXATION UNDER PRESENT INCOME TAX LAWS. HOWEVER, USA GYMNASTICS AND THE NATIONAL GYMNASTICS FOUNDATION ARE SUBJECT TO FEDERAL TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. USA GYMNASTICS HAS ADOPTED GUIDANCE WITH RESPECT TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT WILL BE RECORDED. USA GYMNASTICS IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2010 AND DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECORDED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. USA GYMNASTICS RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THEY DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2013 OR 2012. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EAST ASIA AND THE PACIFIC | 0 | 0 | PROGRAM SERVICES | TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS | $20,555 |
| EUROPE (INCLUDING ICELAND AND GREENLAND) | 0 | 0 | PROGRAM SERVICES | TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS | $1,064,453 |
| NORTH AMERICA (CANADA & MEXICO ONLY) | 0 | 0 | PROGRAM SERVICES | TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS | $19,880 |
| RUSSIA AND THE NEWLY INDEPENDENT STATES | 0 | 0 | PROGRAM SERVICES | TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS | $100,755 |
| SOUTH AMERICA | 0 | 0 | PROGRAM SERVICES | TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS | $43,157 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Spent | $1,248,800 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements | EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL NORTH AMERICA (CANADA & MEXICO ONLY): ACCRUAL RUSSIA AND THE NEWLY INDEPENDENT STATES: ACCRUAL SOUTH AMERICA: ACCRUAL |
| Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements | EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL NORTH AMERICA (CANADA & MEXICO ONLY): ACCRUAL RUSSIA AND THE NEWLY INDEPENDENT STATES: ACCRUAL SOUTH AMERICA: ACCRUAL |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL GYMNASTICS FOUNDATION | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 132 E WASHINGTON ST SUITE 700 | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 46204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 351757753 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $1,556,125 | CashGrantAmt |
| Purpose Of Grant | SCHOLARSHIP SUPPORT AND PROGRAM SUPPORT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | ELITE ATHLETE SUPPORT | GrantTypeTxt |
| Recipient | 72 | RecipientCnt |
| Cash Grant | $1,101,505 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIP GRANTS MADE TO INDIVIDUALS ARE PAID DIRECTLY TO THE FINANCIAL 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 2013 A GRANT OF $1,500,000 WAS MADE TO THE NATIONAL GYMNASTICS FOUNDATION, ALONG WITH OTHER (SCHOLARSHIP) GRANTS TO FURTHER ALLOW THEM TO INCREASE THEIR CHARITABLE FUNCTIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LEE JOHNSON | ||||||||||||||
| VP MARKETING | $115,070 | $0 | $7,500 | $0 | $84 | $0 | $7,620 | $0 | $22,874 | $0 | $153,148 | $0 | $0 | $0 |
| STEVE PENNY | ||||||||||||||
| PRESIDENT | $395,658 | $0 | $72,500 | $0 | $34,106 | $0 | $15,300 | $0 | $22,945 | $0 | $540,509 | $0 | $0 | $0 |
| DAVONSHE GALIMORE | ||||||||||||||
| CHIEF OPERATING OFFICER | $140,606 | $0 | $7,200 | $0 | $254 | $0 | $8,934 | $0 | $8,354 | $0 | $165,348 | $0 | $0 | $0 |
| CHERYL JARRETT | ||||||||||||||
| VICE PRESIDENT MEMBER SERVICES | $129,914 | $0 | $6,000 | $0 | $387 | $0 | $8,679 | $0 | $22,169 | $0 | $167,149 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 $7,426. THE ENTIRE AMOUNT OF DUES PAID WERE REPORTED AS TAXABLE COMPENSATION ON HIS 2013 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. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Sec A, Line 6, Classes of members or stockholders | USA GYMNASTICS HAS TWO 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, Sec A, Line 7a, Members or stockholders electing members of governing body | USA GYMNASTICS HAS TWO 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 & JUDGES. THE PROFESSIONAL MEMBERS HAVE THE RIGHT TO COLLECTIVELY ELECT 7 POSITIONS TO THE BOARD OF DIRECTORS. THE SECOND CLASS OF MEMBERS IS THE ATHLETE MEMBERS, MADE UP OF ATHLETES WHO HAVE EITHER PARTICIPATED IN THE OLYMPICS WITHIN 10 YEARS OR HAVE BEEN A NATIONAL TEAM MEMBER WITHIN 18 MONTHS. THE ATHLETE MEMBERS HAVE THE RIGHT TO COLLECTIVELY ELECT 5 POSITIONS TO THE BOARD OF DIRECTORS. |
| Form 990, Part VI, Sec B, 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, Sec B, Line 12c, Conflict of interest policy | A CONFLICT OF INTEREST QUESTIONNAIRE IS COMPLETED BY EVERY DIRECTOR, OFFICER, MEMBER OF ANY COMMITTEE, AND EMPLOYEE. THE QUESTIONNAIRES ARE THEN REVIEWED BY THE PRESIDENT; THE ETHICS COMMITTEE IS CHARGED WITH REVIEWING THE PRESIDENT'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 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, Sec B, Line 15a, Process to establish compensation of top management official | THE COMPENSATION OF THE PRESIDENT IS REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY. THE BOARD USES OTHER ORGANIZATIONS' FORMS 990 AND DIRECTLY CONTACTS OTHER ORGANIZATIONS (INCLUDING OTHER NATIONAL GOVERNING BODIES) TO OBTAIN COMPARABILITY DATA AND TO ENSURE COMPENSATION IS REASONABLE. THE DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES. THIS PROCESS WAS LAST UNDERTAKEN IN 2012, FOR HIS MULTI YEAR CONTRACT ENDING IN 2016. FOR OTHER TOP MANAGEMENT PERSONNEL, THE COMPENSATION IS REVIEWED BY THE FINANCE, AUDIT, AND COMPENSATION COMMITTEE ON AN ANNUAL BASIS. |
| FORM 990, PART VI, LINE 15B, PROCESS FOR DETERMINING COMPENSATION OF OTHER OFFICERS | THE COMPENSATION OF OTHER OFFICERS IS DETERMINED BY THE PRESIDENT. THE PRESIDENT DOES NOT USE COMPARABILITY DATA FOR HIS DETERMINATION OF COMPENSATION. THE DECISION IS DOCUMENTED IN EACH PERSON'S EMPLOYEE FILE. THE PROCESS WAS LAST UNDERTAKEN IN 2013. |
| Form 990, Part VI, Sec C, 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 IX, Line 11g, Other Expenses | ADMIN SERVICE FEES - TOTAL EXPENSE: 869660, PROGRAM SERVICE EXPENSE: 732448, MANAGEMENT AND GENERAL EXPENSES: 137212, FUNDRAISING EXPENSES: ; GYMNASTICS FEES (COACHING/JUDGING/CLINICIANS) - TOTAL EXPENSE: 2198230, PROGRAM SERVICE EXPENSE: 2198230, MANAGEMENT AND GENERAL EXPENSES: 0, FUNDRAISING EXPENSES: ; |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL GYMNASTICS FOUNDATION INC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 132 E WASHINGTON ST STE 700 | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 46204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351757753 | EIN |
| Primary Activities | PROGRAM SUPPORT | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 11 - Type I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | USA GYMNASTICS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| NATIONAL GYMNASTICS FOUNDATION INC | ||
| B | $1,556,124 | FMV |
| NATIONAL GYMNASTICS FOUNDATION INC | ||
| C | $310,000 | FMV |
Comments