2014-11-14T12:00:29-06:00 2013-12-31 CROWE HORWATH LLP 3815 RIVER CROSSING PARKWAY SUITE 300 INDIANAPOLIS IN 462400977 990 2013-01-01 751847871 USA GYMNASTICS USAG 3178295658 132 E Washington St Indianapolis IN 46204 JOHN HEWETT CHIEF FINANCIAL OFFICER 2014-11-14 true Rachel Spurlock P00520729 3175698989 2013 2015-11-30 17:44:51Z STEVE PENNY 132 E Washington St Indianapolis IN 46204 25099702 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 67 1500 397578 0 3686025 2721330 21097540 17626098 69845 38766 1977236 1809056 26830646 22195250 4325900 2662983 0 0 4567154 4721422 0 0 0 19573943 14525010 28466997 21909415 -1636351 285835 9887204 11783111 5848320 7480540 4038884 4302571 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 8661340 1028507 5657326 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. 3769335 23550 8783734 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. 3642620 110926 4228275 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. 1500000 1500000 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. 1446922 0 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. 2946922 1500000 0 19020217 true true false false false false false true false true false false false true true 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 813 0 true 67 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 false false IN X X JOHN HEWETT 3178295658 132 E WASHINGTON STREET STE 700 Indianapolis IN 46204 JIM MORRIS TREASURER 1.00 X X 0 0 0 PETER VIDMAR BOARD CHAIR 1.00 X X 18000 0 0 BITSY KELLEY DIRECTOR 1.00 X 0 0 0 BROOKE BUSHNELL TOOHEY DIRECTOR 1.00 X 6050 0 0 CAROLE IDE DIRECTOR 1.00 X 0 0 0 FRANK MAARSHALL DIRECTOR 1.00 X 0 0 0 JAY BINDER DIRECTOR 1.00 X 0 0 0 JESSICA HOWARD DIRECTOR 1.00 X 0 0 0 JOHN ROETHLISBERGER DIRECTOR 1.00 X 0 0 0 KARL HEGER DIRECTOR 1.00 X 1170 0 0 KELLI HILL DIRECTOR 1.00 X 0 0 0 MARY LOU RETTON DIRECTOR 1.00 X 0 0 0 MICHAEL RODRIGUES DIRECTOR 1.00 X 1650 0 0 MIKE BURNS DIRECTOR 1.00 X 0 0 0 PETER DODD DIRECTOR 1.00 X 2150 0 0 RON FERRIS DIRECTOR 1.00 X 0 0 0 TERIN HUMPHREY DIRECTOR 1.00 X 5600 0 0 TOM KOLL DIRECTOR 1.00 X 52708 0 0 TOM MEADOWS DIRECTOR 1.00 X 34183 0 0 YOICHI TOMITA DIRECTOR 1.00 X 0 0 0 DAVONSHE GALIMORE CHIEF OPERATING OFFICER 40.00 X 148060 0 17288 JOHN HEWETT CHIEF FINANCIAL OFFICER 40.00 X 127415 0 16121 STEVE PENNY PRESIDENT 40.00 X 502264 0 38245 CHERYL JARRETT VICE PRESIDENT MEMBER SERVICES 40.00 X 136301 0 30848 JEFF SMITH DIR OF EVENTS 40.00 X 100669 0 29058 LEE JOHNSON VP MARKETING 40.00 X 122654 0 30494 LESLIE KING VP COMMUNICATIONS 40.00 X 105813 0 14707 LUAN PESZEK VP WOMEN'S PROGRAM 40.00 X 101840 0 29128 1466527 0 205889 8 false true false FTPS HOLDING LLC 38 FOUNTAIN SQUARE CINCINNATI OH 45263 PAYMENT PROCESSING SERVICES 1332639 FAEGRE BAKER DANIELS 300 N MERIDIAN ST INDIANAPOLIS IN 46204 LEGAL SERVICES 138143 2 310000 2411330 2721330 MEMBER SERVICES 900099 7950375 7950375 NATIONAL EVENT REVENUES 900099 4109195 4109195 PROGRAM EVENTS AND CLINICS 900099 5566528 5566528 0 0 0 0 0 0 17626098 79066 79066 0 368241 368241 0 0 0 2600000 2640300 -40300 0 -40300 -40300 0 0 0 1097511 264152 833359 833359 ADVERTISING 511120 397578 397578 MEMORABILIA REVENUES 900099 22122 22122 INTL COMP PRIZE MONEY 900099 119080 119080 68676 68676 0 0 607456 22195250 18669335 397578 407007 X 1561478 1561478 1101505 1101505 0 0 972059 288014 684045 0 2877790 2455129 422661 185723 147432 38291 438832 389093 49739 247018 191653 55365 0 303320 21328 281992 53705 53705 0 0 11894 11894 3067890 2930678 137212 0 79945 79945 1928446 1719844 208602 240683 198897 41786 0 297264 46462 250802 3745069 3557429 187640 0 0 0 663261 663261 159847 159847 1067999 1012469 55530 EVENT PRODUCTION 747873 747873 FACILITY RENTAL AND COSTS 434565 433942 623 APPAREL 487057 485576 1481 LOCAL ORG COMM COSTS 346051 346051 890141 642158 247983 0 21909415 19020217 2889198 0 0 2551190 1615745 13387 4334011 1755323 747648 0 0 0 0 72817 201293 667394 691247 1346055 995715 377193 350340 4128396 3842827 0 0 0 0 321504 0 9887204 11783111 1371429 1550828 4476891 5075798 0 0 0 853914 5848320 7480540 X 4038884 4302571 4038884 4302571 9887204 11783111 285835 -22148 0 X false true X true false X 1860593 2394246 2388402 3686025 2721330 13050596 13296109 13826463 14554460 21877998 19556968 83111998 0 0 0 15156702 16220709 16942862 25564023 22278298 96162594 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 96162594 692813 711936 702636 824481 447307 3379173 0 692813 711936 702636 824481 447307 3379173 322 337 659 82372 26706 18532 195404 209878 532892 15932209 16959688 17664030 26583908 22935483 100075318 0.96090 0.95400 0.03380 0.04160 X Schedule A, Part III, Line 12, Other Income 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; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 2422544 5894271 5407269 2909546 false 0 0 50352 6606 43746 1058971 769082 289889 236732 220027 16705 350340 0 AMOUNT DUE TO RELATED ORG - NGF 853914 853914 X 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. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS 20555 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS 1064453 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS 19880 RUSSIA AND THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS 100755 SOUTH AMERICA 0 0 PROGRAM SERVICES TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS 43157 0 0 1248800 false false false false false false 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 true NATIONAL GYMNASTICS FOUNDATION 132 E WASHINGTON ST SUITE 700 INDIANAPOLIS IN 46204 351757753 501(C)(3) 1556125 SCHOLARSHIP SUPPORT AND PROGRAM SUPPORT 1 0 ELITE ATHLETE SUPPORT 72 1101505 Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds 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. X true true X X X X false false false false false false false true false LEE JOHNSON VP MARKETING 115070 0 7500 0 84 0 7620 0 22874 0 153148 0 0 0 STEVE PENNY PRESIDENT 395658 0 72500 0 34106 0 15300 0 22945 0 540509 0 0 0 DAVONSHE GALIMORE CHIEF OPERATING OFFICER 140606 0 7200 0 254 0 8934 0 8354 0 165348 0 0 0 CHERYL JARRETT VICE PRESIDENT MEMBER SERVICES 129914 0 6000 0 387 0 8679 0 22169 0 167149 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 $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. 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: ; NATIONAL GYMNASTICS FOUNDATION INC 132 E WASHINGTON ST STE 700 INDIANAPOLIS IN 46204 351757753 PROGRAM SUPPORT IN 501(C)(3) 11 - 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 1556124 FMV NATIONAL GYMNASTICS FOUNDATION INC C 310000 FMV