2014-07-31T13:48:19-05:00 2011-12-31 314419361 JOHN GERLACH & COMPANY LLP 37 W BROAD ST STE 530 COLUMBUS OH 43215 990 2011-01-01 310941103 THE UNITED STATES SPORTSMEN'S ALLIANCE FOUNDATION INC UNIT 6148884868 801 KINGSMILL PARKWAY COLUMBUS OH 43229 NICHOLAS J PINIZZOTTO 6148884868 2014-07-31 1 TJ CONGER CPA P00068140 6142242164 2014-07-30 2011 2016-02-25 16:41:14Z X WILDLIFE CONSER FUND OF AMERICA WALTER P PIDGEON JR 801 KINGSMILL PARKWAY COLUMBUS OH 43229 3065219 0 X WWW.USSAFOUNDATION.ORG X 1978 OH TO PROTECT AND ADVANCE AMERICA'S HERITAGE OF HUNTING, FISHING AND TRAPPING BY UNITING SPORTSMEN TO PROTECT AGAINST LEGAL ATTACKS BY THE ANIMAL RIGHTS MOVEMENT, WIN PUBLIC SUPPORT FOR OUTDOOR SPORTS, ENSURE THE FUTURE OF THIS HERITAGE BY INVOLVING FAMILIES IN THE OUTDOOR EXPERIENCE AND PROMOTE THE SPORTSMAN'S STEWARDSHIP ROLE IN THE SCIENTIFIC MANAGEMENT OF AMERICA'S FISH AND WILDLIFE. 13 12 29 457 0 0 1662468 1815138 0 0 86668 128926 26767 1897 1775903 1945961 200000 230000 0 0 876433 896567 0 0 224473 687458 730045 1763891 1856612 12012 89349 4848801 4499070 729484 407152 4119317 4091918 X TO PROTECT AND ADVANCE AMERICA'S HERITAGE OF HUNTING, FISHING AND TRAPPING BY UNITING SPORTSMEN TO PROTECT AGAINST LEGAL ATTACKS BY THE ANIMAL RIGHTS MOVEMENT, WIN PUBLIC SUPPORT FOR OUTDOOR SPORTS, ENSURE THE FUTURE OF THIS HERITAGE BY INVOLVING FAMILIES IN THE OUTDOOR EXPERIENCE AND PROMOTE THE SPORTSMAN'S STEWARDSHIP ROLE IN THE SCIENTIFIC MANAGEMENT OF AMERICA'S FISH AND WILDLIFE. 0 0 756772 61660 EDUCATION AND INFORMATION - PREPARATION AND DISTRIBUTION OF MATERIAL AND INFORMATION RELATING TO WILDLIFE CONSERVATION AND THE ROLE OF SPORTSMEN THEREIN. MATERIALS INCLUDE BROCHURES, AUDIO VISUAL PRESENTATIONS, DISPLAYS, POSITION PAPERS, SPEECHES AND ARTICLES FOR PUBLICATION. SERVICES PURCHASED FOR THIS PURPOSE INCLUDE WRITING, PHOTOGRAPHY, ARTWORK AND PRINTING INCLUDING IN-HOUSE DUPLICATION, SOUND TAPES, AND MAILINGS. 223359 CONSERVATION RESEARCH - IDENTIFY AND STUDY CONSERVATION GROUPS AND INDIVIDUALS AND IDENTIFY AND STUDY PROBLEMS WHICH ADVERSELY AFFECT SPORTSMEN AND WILDLIFE MANAGEMENT PROFESSIONALS. IDENTIFY PROGRAMS, WHICH ENHANCE HUNTING, FISHING, AND TRAPPING OPPORTUNITIES AND SCIENTIFIC WILDLIFE MANAGEMENT PRACTICES. 213927 MEMBERSHIP SERVICE - SERVICES FOR SUPPORTERS INCLUDING BOTH GROUPS AND INDIVIDUALS. EMOLUMENTS FOR AND ACKNOWLEDGEMENTS TO SUPPORTERS. RESPONSES TO SPECIFIC REQUESTS FROM SUPPORTERS INCLUDING INFORMATION ABOUT ISSUES, GROUPS AND INDIVIDUALS. PERIODIC REPORTS INCLUDING NEWSLETTERS. 320209 168340 LEGAL DEFENSE - LITIGATION. LEGAL RESEARCH. ANALYSIS OF THE IMPACT OF LEGISLATION (INCLUDING TREATIES AND INITIATIVES/REFERENDA) AND REGULATIONS BY LAWYERS. 320209 168340 1514267 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 1 38 5 1 29 1 0 0 0 0 0 1 1 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CT CO FL GA IL KS KY ME MD MA MI MN MS NH NJ NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI NM HI MO X X WALTER P PIDGEON JR 6148884868 801 KINGSMILL PARKWAY COLUMBUS OH 43229 X WALTER P PIDGEON JR 36.80 X X 198112 97755 69613 C MARTIN WOOD III 0.00 X X 0 0 0 ORRIN H INGRAM II 0.00 X X 0 0 0 BARBARA SACKMAN 0.00 X X 0 0 0 MICHAEL BRANHAM 0.00 X 0 0 0 JIMMY DAN CONNER 0.00 X 0 0 0 CRAIG JOHNSON 0.00 X 0 0 0 TOMMY MILLNER 0.00 X 0 0 0 T GARRICK STEELE 0.00 X 0 0 0 MASON LAMPTON 0.00 X 0 0 0 PAUL DELANEY 0.00 X 0 0 0 ALBERT MENEFEE 0.00 X 0 0 0 RANKIN SMITH 0.00 X 0 0 0 198112 97755 69613 1 0 1 0 BIRCH HORTON BITTNER & CHEROT 1155 CONNECTICUT AVE NW 1200 WASHINGTON DC 20036 LEGAL SERVICES 203172 1 1080 12073 208000 1593985 39451 1815138 57099 57099 1154126 27156 1082299 27156 71827 0 71827 71827 11700 1080 9803 1897 1897 1945961 0 0 130823 230000 230000 244725 217218 23445 4062 504424 370110 23623 110691 17302 9590 7712 79482 59883 4391 15208 50634 39140 3127 8367 147384 147384 18700 14453 1158 3089 28569 24830 578 3161 38437 27003 521 10913 130903 71215 50029 9659 111540 82200 4145 25195 4962 4108 232 622 24854 19212 1535 4107 115019 108296 191 6532 41426 38721 884 1821 48510 37493 3003 8014 9682 7484 598 1600 REGISTRATION FEES 5362 4144 332 886 DUES & SUBSCRIPTIONS 3912 998 80 2834 FOREIGN TAXES PAID 785 785 1856612 1514267 117872 224473 135488 103050 898284 713150 84793 344229 32713 1721 15891 10892 33422 37582 1885184 758485 1115314 1126699 2062561 1947969 133813 24101 4593 3311 331929 186366 4848801 4499070 396226 209380 333258 197772 729484 407152 X 2585796 2483711 84793 209479 1448728 1398728 4119317 4091918 4848801 4499070 X 89349 -116747 X X 0 1 1 X 0 X 1923894 2344357 1493534 1662468 1815138 9239391 1923894 2344357 1493534 1662468 1815138 9239391 2299538 6939853 118842 85059 61908 58734 57099 381642 9621033 1009357 0.72130 0.69410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41500 126840 168340 1688272 1856612 242831 60708 0 0 256412 249980 238195 242831 987418 1481127 30469 17381 151840 168340 368030 64103 62495 59549 60708 246855 370283 9372 6671 25000 41500 82543 1252236 -2335 110058 1139843 1223003 2500 91004 64271 1252236 1140838 10000 139577 67412 1223003 1553772 17000 -354149 75785 1140838 1.00000 0 0 744773 744773 599889 292367 307522 298962 236356 62606 241560 229762 11798 1126699 OHIO WETLANDS PROJECT FUND 1329 DEFERRED COMPENSATION ARRANGEMENT 165728 CAPITAL LEASE LIABILITY 30715 197772 1945961 1856612 89349 -116747 -116747 -27398 1819674 -116747 19814 -96933 1916607 29354 29354 1945961 1544253 9803 9803 1534450 322162 322162 1856612 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE FUNDS ARE USED FOR THE CONSERVATION EFFORTS OF THE ORGANIZATION. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE FOUNDATION HAS ADOPTED THE PROVISIONS OF THE FASB ASC RELATING TO UNCERTAIN TAX POSITIONS. THE FOUNDATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. THE FOUNDATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE AND LOCAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2008. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES NETTED WITH SPECIAL EVENT REVENUE 9,803. ADJUSTMENT TO INCOME RESULTING FROM AMENDMENT TO RELATED PARTY RECEIVABLE 10,011. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NETTED WITH INVESTMENT INCOME ON FINANCIAL STATEMENTS 29,354. PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES NETTED WITH SPECIAL EVENT REVENUE 9,803. PART XIII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NETTED WITH INVESTMENT INCOME ON FINANCIAL STATEMENTS 29,354. ADJUSTMENT TO EXPENSES RESULTING FROM AMENDMENT TO RELATED PARTY RECEIVABLE 292,808. 1 THE UNITED STATES SPORTSMEN'S ALLIANCE INC 801 KINGSMILL PKWY COLUMBUS OH 43229 310899414 501(C)(4) 230000 TO PROTECT AND ADVANCE AMERICA'S HERITAGE OF HUNTING, FISHING AND TRAPPING. 0 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: DUE TO THE RELATED NATURE OF THE ORGANIZATIONS INVOLVED, THE USE OF THE FUNDS IS CONSISTENTLY MONITORED AND MANAGED TO ENSURE IT FULFILLS THE INTENDED USE OF THE GRANT. X X X 0 1 0 0 0 0 0 0 0 WALTER P PIDGEON JR 112877 55697 84713 41800 522 258 32707 16138 13906 6862 244725 120755 0 0 PART I, LINE 4B WALTER P. PIDGEON JR. PARTICIPATES IN A NON-QUALIFIED TOP HAT RETIREMENT PLAN. TOTAL EMPLOYEE CONTRIBUTIONS TO THE PLAN REPRESENTED $16,500 IN 2011 FOR BOTH ORGANIZATIONS. X 2 12295 STOCK EXCHANGE X 1 27156 INDEPENDENT APPRAISAL 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 PRIMARY RESPONSIBILITY FOR THE PREPARATION OF THE IRS FORM 990 RESTS WITH USAAF'S TREASURER. THE TREASURER WILL WORK WITH AND RELY ON USSAF'S ACCOUNTANTS IN PREPARING THE FORM 990. THE FORM 990 WILL BE PRESENTED AS DRAFT TO USSAF'S PRESIDENT AND TREASURER FOR REVIEW PRIOR TO ITS FILING. AN OPEN INVITATION SHALL BE GIVEN TO ALL MEMBERS OF USSAF'S BOARD OF DIRECTORS AND TO ITS OFFICERS TO ATTEND, AT THEIR OPTION, THE MEETING AT WHICH THE FORM 990 IS TO BE REVIEWED AND DISCUSSED. THE TREASURER WILL COMPILE COMMENTS ON THE DRAFT FORM 990 AND SEND THEM TO USSAF'S INDEPENDENT ACCOUNTANTS FOR POSSIBLE REVISION OF THE FORM 990, TO THE EXTENT DEEMED APPROPRIATE IN THEIR PROFESSIONAL JUDGMENT. THE FINAL FORM 990 WILL BE SUBMITTED TO THE TREASURER FOR APPROVAL BEFORE FILING. ONCE THE FINAL FORM 990 HAS BEEN APPROVED BY THE TREASURER, USSAF WILL FILE THE FORM 990 AS SOON AS REASONABLY PRACTICABLE AFTER RECEIVING THE SIGNED FORM 990, BUT IN NO EVENT LATER THAN (A) THE 15TH DAY OF THE FIFTH MONTH AFTER THE CLOSE OF USSAF'S FISCAL YEAR, OR (B) THE EXTENDED DUE DATE OF THE RETURN. THE COMPLETED AND FILED FORM 990 WILL BE SENT TO THE ENTIRE BOARD AFTER IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY IN THE MONTH OF SEPTEMBER, THE ORGANIZATION'S BOARD MEMBERS DISCLOSE ANY CONFLICTS OF INTEREST THEY MAY HAVE. ALSO, ON A REGULAR AND CONSISTENT BASIS, THE ORGANIZATION MONITORS ANY POTENTIAL CONFLICTS THAT MAY ARISE WHEN IT UNDERTAKES NEW EVENTS OR PROJECTS, REQUIRING FULL DISCLOSURE BY THE BOARD MEMBERS OF ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE ORGANIZATION'S PRESIDENT/CEO IS REVIEWED ANNUALLY. THE COMPENSATION COMMITTEE (AN AD HOC COMMITTEE) REVIEWS THE PRESIDENT/CEO'S ANNUAL REPORT, DISCUSSES HIS PERFORMANCE, AND USING COMPARABLE DATA FROM SIMILAR ORGANIZATIONS, RECOMMEND THE COMPENSATION FOR THE FOLLOWING YEAR. THE RECOMMENDATION IS SUBSTANTIATED IN A MEMO PRESENTED TO THE ORGANIZATION AUTHORIZING THE COMPENSATION CHANGE. THE COMPENSATION FOR THE OTHER EMPLOYEES IS RECOMMENDED BY THE ORGANIZATION'S PRESIDENT/CEO, BASED ON COMPARABLE DATA AND EMPLOYEE PERFORMANCE, AND ULTIMATELY APPROVED BY THE EXECUTIVE COMMITTEE, WITH THE ACTION SUBSTANTIATED IN THE COMMITTEE'S MINUTES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S 1023 AND 990 ARE AVAILABLE UPON REQUEST. FURTHER, THE ORGANIZATION'S 990 IS AVAILABLE FOR PUBLIC INSPECTION AT ANOTHER'S WEBSITE, WWW.GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR VIEWING AT THE ORGANIZATION'S OFFICER. THEY ARE ALSO MAILED TO THOSE WHO REQUEST THEM. FORM 990, PART VII, COLUMN (B), AVERAGE HOURS PER WEEK FOR RELATED ORGANIZATION: WALTER P. PIDGEON, JR., SERVES AS THE PRESIDENT AND SECRETARY OF A RELATED ORGANIZATION, UNITED STATES SPORTSMEN'S ALLIANCE. HE DEVOTES AN AVERAGE OF 18.2 HOURS PER WEEK TO THIS RELATED ORGANIZATION. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -116,747. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE REVIEWS THE AUDIT REPORTS AND APPROVES THEM. THEY ARE ALSO RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT. WHEN THE AUDIT COMMITTEE DEEMS IT NECESSARY, THEY ASK THE STAFF TO GET BIDS FROM LOCAL FIRMS AND THEN THE AUDIT COMMITTEE CHOOSES THE FIRM. THIS PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR. 2011 AMENDED FORM 990 - REASON FOR AMENDMENT: DURING 2011 THE ORGANIZATION IMPLEMENTED ADDITIONAL RECORDKEEPING AND ALLOCATION PROCEDURES IN ORDER TO BETTER TRACK ITS SHARING OF EXPENSES FOR FACILITIES AND EMPLOYEES WITH A RELATED NONPROFIT, 501(C)(4) ENTITY, THE UNITED STATES SPORTSMEN'S ALLIANCE ("USSA"). THE INITIAL 2011 IRS FORM 990 IS BEING AMENDED TO ACCURATELY REFLECT THE ACTUAL EXPENSES CHARGED TO THE ALLIANCE BY THE FOUNDATION BECAUSE IT WAS DETERMINED EARLIER IN 2014, WHILE IN PREPARATION OF THE 2013 FORM 990, THAT THE ALLOCATION METHODOLOGY FOR EXPENSES BETWEEN THE TWO ENTITIES WAS NOT BEING USED ENTIRELY PROPERLY NOR IN ACCORDANCE WITH THE WRITTEN AGREEMENT BETWEEN THE TWO ORGANIZATION. CONSEQUENTLY, AMOUNTS WERE INADVERTENTLY BEING OVER-ALLOCATED TO THE ORGANIZATION. A REVIEW OF THE PROCEDURES AND RECORDS FROM 2011, 2012 AND 2013 WAS UNDERTAKEN WHILE THE 2013 FORM 990 WAS BEING PREPARED, AND THE FORMS 990 FOR BOTH 2011 AND 2012 HAVE BEEN AMENDED TO REFLECT MORE APPROPRIATE ALLOCATIONS OF EXPENSES FOR SHARED EMPLOYEES AND FACILITIES BETWEEN THE ORGANIZATION AND USSA. STAFF IS NOW MORE FAMILIAR WITH THE PROCEDURES AND RECORDKEEPING REQUIREMENTS FOR ALLOCATIONS, AND RECORDS BECAME MORE ACCURATE IN LATER PERIODS FROM EARLY 2011 THROUGH LATE 2013. THE OVER-ALLOCATIONS TO THE ORGANIZATION IN 2011 AND 2012 WERE UNINTENTIONAL, AND SHOULD NOT OCCUR GOING FORWARD. AS A RESULT, THE FOLLOWING PARTS/SCHEDULES OF THE 2011 FORM 990 HAVE CHANGED: 1. FORM 990, PART I, SUMMARY INFORMATION FOR LINES 8 THROUGH 22 FOR THE "CURRENT YEAR" COLUMN HAS CHANGED TO REFLECT THE CHANGES IN ALLOCATED EXPENSES THAT AFFECT THESE SUMMARY TOTALS. 2. FORM 990, PART III: ALLOCATED PROGRAM SERVICE EXPENSES INCREASED FOR ALL OF THE PROGRAM SERVICE ACCOMPLISHMENTS LISTED. 3. FORM 990, PART VII: ALLOCATED HOURS AND COMPENSATION TO WALTER P. PIDGEON, JR., THE PRESIDENT, CHANGED FROM THE ORIGINAL FILING, WITH LESS OF HIS COMPENSATION ALLOCATED TO THE RELATED ORGANIZATION, THE UNITED STATES SPORTSMEN'S ALLIANCE, INC. OVERALL, HIS TOTAL COMPENSATION IS THE SAME AS THE ORIGINAL FILING, BUT THE ALLOCATION AMONG THE TWO ORGANIZATIONS HAS CHANGED. 4. FORM 990, PART VIII, LINE 1H: CONTRIBUTION REVENUE DECREASED SLIGHTLY DUE TO THE REALLOCATION. 5. FORM 990, PART IX: DUE TO THE DECREASE IN THE RELATED PARTY RECEIVABLE, VIRTUALLY ALL OF THE ALLOCATED FUNCTIONAL EXPENSES CHANGED. 6. FORM 990, PART X: THE CHANGES TO THE BALANCE SHEET ARE REFLECTED ON LINES 4, 17, AND 27 FOR THE "END OF YEAR" COLUMN, REFLECTING THE CHANGE OF A RELATED PARTY RECEIVABLE ON THE ORIGINALLY FILED FORM 990 TO A RELATED PARTY PAYABLE. 7. FORM 990, PART XI: THE NET ASSETS RECONCILIATION CHANGED TO REFLECT THE OVERALL CHANGES TO EXPENSES. 8. FORM 990, SCHEDULE A, PART II, SECTION A, COLUMN (E), LINE 1 - TOTAL 2011 ALLOCATED GIFTS/CONTRIBUTIONS DECREASED DUE TO THE CHANGES NOTED EARLIER FOR PART VIII. THIS CHANGED LINES 7, 11, AND 14 ON THIS PART OF SCHEDULE A AS WELL. 9. FORM 990, SCHEDULE C, PART II-A: DUE TO THE INCREASE IN OVERALL EXPENSES, LINES 1D-1G CHANGED TO REFLECT THE ADDITIONAL ORGANIZATION EXPENSES. 10. FORM 990, SCHEDULE D, PARTS XI, XII, XIII AND XIV: THE NET EFFECT OF THE AMENDMENT TO THE RELATED PARTY RECEIVABLE ON EXPENSES IS REFLECTED HERE AS A PART XI SUMMARY TOTALS, PART XII, LINE 2D, AND PART XIII, LINE 4B ADJUSTMENT. 11. FORM 990, SCHEDULE J, PART II: THE ALLOCATION OF COMPENSATION FOR WALTER P. PIDGEON, JR., HAS BEEN CHANGED, PURSUANT TO THE CHANGES AFFECTING THE FORM 990, PART VII, ALLOCATION REFERENCED EARLIER. 12. FORM 990, SCHEDULE O: THE ORIGINAL FILING INADVERTENTLY FAILED TO LIST THE NUMBER OF HOURS AN OFFICER DEVOTES TO A RELATED ORGANIZATION. THIS DESCRIPTION HAS BEEN INCLUDED WITH THIS AMENDMENT. 13. FORM 990, SCHEDULE R, PART V, LINES 1M, 1N AND 1P: THE EXPENSES AMOUNTS REFLECTED IN THE LINE 2 DESCRIPTIONS CHANGED TO REFLECT THE REALLOCATION NOTED EARLIER. THE UNITED STATES SPORTSMEN'S ALLIANCE INC 801 KINGSMILL PKWY COLUMBUS OH 43229 310899414 SUPPORT SPORTSMEN AND WILDLIFE EFFORTS. OH 501(C)(4) N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 THE UNITED STATES SPORTSMEN'S ALLIANCE INC B 230000 CASH PAYMENT THE UNITED STATES SPORTSMEN'S ALLIANCE INC C 12073 CASH PAYMENT THE UNITED STATES SPORTSMEN'S ALLIANCE INC M 48711 CASH PAYMENT THE UNITED STATES SPORTSMEN'S ALLIANCE INC N 545152 CASH PAYMENT THE UNITED STATES SPORTSMEN'S ALLIANCE INC P 367804 CASH PAYMENT/YEAR-END RECEIVABLE