2014-11-06T16:06:15-06:00 2013-12-31 STOCKMAN KAST RYAN & CO LLP 102 N CASCADE AVENUE SUITE 400 COLORADO SPRINGS CO 80903 990 2013-01-01 721581977 USA SWIMMING FOUNDATION INC % THE FOUNDATION USAS 7198664578 1 OLYMPIC PLAZA Suite COLORADO SPRINGS CO 80909 DEBORAH HESSE EXECUTIVE DIRECTOR 7198664578 2014-11-01 true DOREEN B MERZ P00841439 7198664578 2013 2015-11-30 17:44:51Z DEBORAH HESSE 1 OLYMPIC PLAZA COLORADO SPRINGS CO 80909 9043310 false X WWW.USASWIMMINGFOUNDATION.ORG X 2004 CO THE USA SWIMMING FOUNDATION SERVES AS THE PHILANTHROPIC ARM OF USA SWIMMING. 7 7 6 280 0 1849620 2686825 0 0 925732 566868 -16464 -7160 2758888 3246533 916849 924452 0 0 609421 736955 0 0 518666 1014953 745118 2541223 2406525 217665 840008 16129998 17421001 120130 108267 16009868 17312734 X THE USA SWIMMING FOUNDATION SERVES AS THE PHILANTHROPIC ARM OF USA SWIMMING. ESTABLISHED IN 2004, THE FOUNDATION WORKS TO STRENGTHEN THE SPORT BY SAVING LIVES AND BUILDING CHAMPIONS. SEE SCHEDULE O FOR CONTINUATION false false 515563 304952 MAKE A SPLASH - LOCAL PARTNER PROGRAM: The USA Swimming Foundation's Make a Splash initiative aims to provide the Opportunity for every child in America to learn to swim. Since 2007, the Foundation has invested millions of dollars to provide grants to qualified Make a Splash Local Partner learn-to-swim Programs. To date, more than 1.8 million kids have received the lifesaving gift of swim lessons through our Local Partner network, comprised of more than 600 lesson providers across the nation. 338211 5000 MAKE A SPLASH - TOUR: In 2009, the USA Swimming Foundation launched its Make a Splash Tour, presented by Phillips 66. Working with Olympic Gold Medalists, the Make a Splash Tour shares the message of water safety and education to a wide audience of parents, learn-to-swim providers, educators and community leaders. Through 2013, the Make a Splash Tour has visited 32 cities nationwide. 494500 494500 U.S. NATIONAL SWIM TEAM: The USA Swimming Foundation is committed to building champions. The Foundation is proud to provide funding to our National Team athletes and coaches to allow them to continue the pursuit of excellence. Professional swimming is a full-time job and the average age of a swimmer has risen. Extensive training, travel and competition are required of our athletes and their deciation to the sport is what has kept USA Swimmings National Team at the top of the medal stand for more than 50 years. 120000 120000 USA SWIMMING - BUILDING CHAMPIONS 94065 ALUMNI PROGRAMS 23802 OTHER MAS 237867 120000 1586141 true true false false false false false false false true true false false false true true true false false false false false false false true false false true false true false false false false false false false false true false false false false true false false false true 19 0 6 true false false false false false true true false false false false X 7 7 false false false false false true false true true false false true true true true true true true true false AL AK AR CA CT FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WV WI X THE FOUNDATION 7198663595 1 OLYMPIC PLAZA COLORADO SPRINGS CO 80909 Bill Maxson Chair 4.0 2.0 X X Ron Van Pool Secretary 2.0 2.0 X X 600 Brendan Hansen Director 2.0 X Dale Neuburger Director 2.0 2.0 X Summer Sanders Schlopy Director 2.0 X Jim Wood Director 2.0 2.0 X Carol Zaleski Director 2.0 2.0 X Chuck Wielgas CEO 8.0 60.0 X 0 1576399 62363 James Harvey CFO 8.0 52.0 X 0 212768 39175 Deborah Hesse Executive Director 60.0 X 256233 0 36335 256233 1789767 137873 1 false true false 0 77762 1059820 1549243 37400 2686825 0 217480 217480 0 0 0 0 0 6089316 5739928 349388 349388 349388 49689 77762 56849 -7160 -7160 0 0 0 3246533 559708 924452 924452 0 0 0 292568 146284 58514 87770 0 360580 124954 72249 163377 11835 2568 2375 6892 42334 16397 8478 17459 29638 12160 5934 11544 0 0 6605 6605 0 0 23297 23297 226603 197091 11442 18070 7500 7500 464 108 356 0 0 60000 60000 135375 81673 12746 40956 0 0 0 0 0 0 PRINTING & DUPLICATION 45172 539 2824 41809 FREIGHT & POSTAGE 92000 3581 2477 85942 RECOGNITION & FULFILLMENT 35694 23454 579 11661 CATERING & ENTERTAINMENT 21599 13238 4258 4103 90809 32142 29584 29083 2406525 1586141 301718 518666 890236 523384 189127 1142983 6236966 5606089 29525 49170 0 0 0 0 0 0 0 0 26071 6294 29315 27087 2228 8638073 9970853 0 0 0 0 0 0 120000 120000 16129998 17421001 82923 64315 0 0 7000 1000 0 0 0 0 0 0 0 0 0 0 30207 42952 120130 108267 X 6432931 7659948 4577295 4663424 4999642 4989362 16009868 17312734 16129998 17421001 840008 462858 X X false true X true false X X false false false USA SWIMMING INC 204264282 09 true false true 614500 1 614500 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9848652 760205 768415 330000 11047272 9960968 4107 193577 274000 36000 9848652 5001675 5004377 -15084 30000 9960968 4949046 4647 87982 40000 5001675 4967466 4930 1650 25000 4949046 0.53890 0.45160 0.00950 false false 0 0 0 29315 27087 2228 2228 0 DUE TO USA SWIMMING, INC. 42952 42952 X 3742943 462858 56849 519707 3223236 23297 23297 3246533 2440077 56849 56849 2383228 23297 23297 2406525 PART V, LINE 4 EACH YEAR THE FOUNDATION IS PERMITTED TO USE NO LESS THAN 3% AND NO MORE THAN 5% OF THE ENDOWMENT ASSETS FOR THE MAKE A SPLASH PROGRAM AND THE DIRKS/GOULD COACHES INCENTIVE PROGRAM. PART X, LINE 2 The Foundation is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. In addition, the Foundation qualifies for the charitable contribution deduction and has been classified as an organization other than a private foundation. The Foundation believes that it does not have any uncertain tax positions that are material to the financial statements. Tax years that remain subject to examination include 2010 through the current period. PART XI, LINE 4B FUNDRAISING EXPENSES NETTED WITH REVENUE: $56,849 PART XII, LINE 4B FUNDRAISING EXPENSES NETTED WITH REVENUE: $56,849 FANTASY CAMP 37000 22000 15000 4161 921 11599 SILENT AUCTION 67746 39492 28254 589 18842 2 22705 16270 6435 9401 11336 127451 77762 49689 4161 10911 41777 56849 -7160 true YMCA of Greater Houston 2600 North Loop W Ste 300 Houston TX 77092 741109737 501(c)(3) 60000 LOCAL PARTNER USA Swimming 1 OLYMPIC PLAZA COLORADO SPRINGS CO 80909 204264282 501(c)(3) 614500 BUILDING CHAMPIONS & NATIONAL TEAM Harris County Aquatic Program 2727 EL Camino Houston TX 77054 760227692 501(c)(3) 29000 LOCAL PARTNER New York Park and Rec Department 1234 Fifth Ave 201 New York NY 10029 133561657 20000 LOCAL PARTNER The Roeper School 41190 Woodward Ave Bloomfield Hills MI 48304 381561062 10500 LOCAL PARTNER City of Hiaheah 5601 E 8th Ave Hialeah FL 33010 596000335 10000 LOCAL PARTNER Cincinnati Recreation Foundation 805 Central Ave Ste 800 Cincinnati OH 45202 311574475 7500 LOCAL PARTNER Maryland National Capital Park & Planning Commissi 7833 Walker Dr Ste 430 Greenbelt MD 20771 526001550 7000 LOCAL PARTNER 5 3 SCHEDULE I, Part II, Line 3 THE FOUNDATION REQUIRES THE GRANTEES FOR THESE PROGRAMS TO PROVIDE A FINAL REPORT DEMONSTRATING HOW THE GRANT FUNDS WERE SPENT. X true true X X X false true false false false false false true false Chuck Wielgus CEO 0 709351 0 50000 0 817048 0 45488 0 16875 0 1638762 0 801258 James Harvey CFO 0 182768 0 30000 0 0 22000 0 17175 0 251943 0 Deborah Hesse Executive Director 238480 0 15000 0 2753 0 0 0 0 0 256233 0 0 0 PART I, LINE 7 PERFORMANCE BASED COMPENSATION IS PAID TO KEY EMPLOYEES PURSUANT TO THE EMPLOYMENT PRACTICES OF THE FOUNDATION. THIS COMPENSATION IS NOT BASED ON PERFORMANCE OF THE FOUNDATION, BUT INSTEAD IS BASED ON INDIVIDUAL PERFORMANCE OF EACH EMPLOYEE. PART II PLEASE NOTE THAT THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFIER ARE NOT PAID BY THE FOUNDATION. HOWEVER, COMPENSATION FROM ITS PARENT, USA SWIMMING, INC., IS REPORTED ON SCHEDULE J AS REQUIRED. Sch J, Part I, line 4b USA Swimming, Inc, a related party, entered into a deferred compensation agreement under Section 457 of the Internal Revenue Code with its executive director. The purpose of the plan is to provide retirement benefits for this individual. As of December 31, 2012, the plan was fully funded and no additional contributions were made in 2013. However, earnings of 8% are added to the plan annually. In January 2013, all funds held in the non-qualified account were distributed to the executive director. Total non-qualified distributions during the year ended December 31, 2013 were $801,258. X 9432 FMV X AIRFARE 1 6971 FMV X LODGING 1 20997 FMV false false false FORM 990, PART III, LINE 1 CONTINUED: Whether we're equipping our children with the life-saving skill of learn-to-swim through our Make a Splash initiative, or providing financial support to our heroes on the U.S. National Team, the USA Swimming Foundation aims to provide the wonderful experience of swimming to kids at all levels across the country. The Foundation also serves as the home for our National and Olympic Team Alumni reunions and regional events. The development efforts of the USA Swimming Foundation aim to establish an endowment to strengthen the future of USA Swimming's programs and services. FORM 990, PART VI, SECTION A, LINE 7A: THE SOLE MEMBER OF THE ORGANIZATION, USA SWIMMING, INC. APPOINTS ALL DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11: THE FORM IS EMAILED TO THE BOARD OF DIRECTORS FOR COMMENTS/QUESTIONS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C: THE FOUNDATION REQUIRES EACH DIRECTOR, OFFICER AND EMPLOYEE TO ANNUALLY DISCLOSE ANY POTENTIAL CONFLICT OF INTERESTS AND TO SIGN A CONFLICT OF INTEREST STATEMENT. FORM 990, PART VI, SECTION B, LINE 15: THE CEO IS PAID BY ITS SOLE MEMBER, USA SWIMMING. THE CEOS EMPLOYMENT CONTRACT WAS RENEWED IN 2011 AFTER APPROVAL OF THE BOARD OF DIRECTORS OF USA SWIMMING AND REVIEW BY A COMMITTEE OF ITS MEMBERS. THE COMMITTEE UTILIZED A RECENT COMPENSATION STUDY OF SPORT ORGANIZATIONS AND OTHER PUBLIC INFORMATION FOR COMPARABILITY DATA. SIMILAR DATA IS USED TO ESTABLISH COMPENSATION FOR OTHER KEY PERSONNEL. FORM 990, PART VI, SECTION C, LINE 19: THE FOUNDATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTERST POLICY AVAILABLE TO THE PUBLIC. THE FOUNDATIONS FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATIONS WEBSITE. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. USA SWIMMING INC 1 OLYMPIC PLAZA COLORADO SPRIGNS CO 80909 204264282 NGB-SWIMMING CO 501(C)(3) 9 NA false false true true false true false false false false false true false false false false true false false false USA SWIMMING INC B 614500 CASH USA SWIMMING INC C 1059820 CASH USA SWIMMING INC K 60000 CASH USA SWIMMING INC P 275000 ESTIMATE