2013-06-07T10:40:29-05:00 2012-12-31 201766527 WAUGH & GOODWIN LLP 1365 GARDEN OF THE GODS SUITE 150 COLORADO SPRINGS CO 80907 990 2012-01-01 721581977 USA SWIMMING FOUNDATION INC USAS 7198664578 1 OLYMPIC PLAZA COLORADO SPRINGS CO 80909 DEBORAH HESSE 7198664578 2013-05-31 1 KENNETH E WAUGH P00450833 7195909777 2012 2016-02-25 16:41:14Z DEBORAH HESSE 1 OLYMPIC PLAZA COLORADO SPRINGS CO 80909 2869907 0 X WWW.USASWIMMINGFOUNDATION.ORG X 2004 CO THE USA SWIMMING FOUNDATION SERVES AS THE PHILANTHROPIC ARM OF USA SWIMMING. 7 7 6 280 0 0 1895532 1849620 0 0 66673 925732 -148766 -16464 1813439 2758888 751831 916849 0 0 570661 609421 0 0 634875 1037120 1014953 2359612 2541223 -546173 217665 16099837 16129998 198402 120130 15901435 16009868 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. WHETHER WE'RE EQUIPPING OUR CHILDREN WITH THE LIFE-SAVING SKILL OF LEARN-TO-SWIM, 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. 0 0 297656 173879 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 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. 130401 110000 MAKE A SPLASH - ATLANTA: SINCE ITS INCEPTION IN 2007, THE MAKE A SPLASH ATLANTA PROGRAM HAS SEEN MORE THAN 8000 ENROLLMENTS FOR AT-RISK CHILDREN IN SWIM LESSONS. THE PROGRAM IS PROVIDING A CRITICAL NEED IN THE ATLANTA COMMUNITY, AS STATISTICS SHOW THAT CHILDREN IN POOR AND ETHIC COMMUNITIES DROWN AT A RATE NEARLY THREE TIMES THE NATIONAL AVERAGE. CONCEIVED AS A PARTNERSHIP BETWEEN THE USA SWIMMING FOUNDATION, THE METRO ATLANTA BOYS & GIRLS CLUBS AND THE ATLANTA FALCONS YOUTH FOUNDATION, MAKE A SPLASH ATLANTA HAS NOT ONLY BROUGHT QUALITY LEARN-TO-SWIM INSTRUCTION TO AN UNDERSERVED POPULATION, BUT IT HAS ALSO SERVED AS A MODEL FOR FUTURE PROGRAMS ALL ACROSS THE COUNTRY. 118281 100000 MAKE A SPLASH - HOUSTON: IN 2012, THE USA SWIMMING FOUNDATION RECEIVED A RESTRICTED DONATION, STIPULATING THAT FUNDS BE USED TO EXPAND THE REACH OF ITS MAKE A SPLASH INITIATIVE IN THE HOUSTON AREA. GRANTS WERE MADE TO QUALIFIED LOCAL PARTNERS IN HOUSTON TO PROVIDE FREE OR REDUCED-COST SWIMMING LESSONS TO KIDS WHO MAY NOT OTHERWISE HAVE THE CHANCE. 485667 485667 U.S. NATIONAL SWIM TEAM: THE USA SWIMMING FOUNDATION IS COMMITTED TO BUILDING CHAMPIONS. FOR MORE THAN 50 YEARS, THE U.S. NATIONAL SWIM TEAM HAS MAINTAINED ITS RANK OF #1 IN THE WORLD. THE FOUNDATION IS PROUD TO PROVIDE FUNDING TO OUR NATIONAL TEAM ATHLETES AND COACHES TO ALLOW THEM TO CONTINUE THE PURSUIT OF EXCELLENCE. IN 2012, THE U.S. OLYMPIC SWIM TEAM TOPPED THE MEDAL PODIUM IN LONDON, BRINGING HOME 31 MEDALS - 16 GOLD, 9 SILVER, AND 6 BRONZE. 336406 MAKE A SPLASH TOUR WITH CULLEN JONES PRESENTED BY PHILLIPS 66: IN 2009, THE USA SWIMMING FOUNDATION LAUNCHED ITS MAKE A SPLASH TOUR WITH CULLEN JONES, PRESENTED BY PHILLIPS 66. AFTER NEARLY DROWNING AT THE AGE OF FIVE, CULLEN JONES OVERCAME HIS FEAR OF THE WATER TO WIN A GOLD MEDAL AT THE 2008 BEIJING OLYMPICS. HE WAS ALSO THE FIRST AFRICAN-AMERICAN MALE TO HOLD A WORLD RECORD IN SWIMMING. BY SHARING HIS MESSAGE OVER THE LAST THREE YEARS IN MORE THAN 25 CITIES, CULLEN HAS BEEN ABLE TO CONVEY THE MESSAGE OF WATER SAFETY AND EDUCATION TO A WIDE AUDIENCE OF PARENTS, LEARN-TO-SWIM PROVIDERS, EDUCATORS AND COMMUNITY LEADERS. 285854 47303 31570 OTHER PROGRAMS 1107927 532970 31570 1654265 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 22 0 6 1 0 0 0 0 0 1 1 0 0 0 0 X 7 7 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT DC FL GA IL KS ME MD MA MI MN MS NH NJ NM NY NC OH OK OR PA RI SC TN UT VA WV WI HI KY LA WA ND X THE FOUNDATION 7198664578 1 OLYMPIC PLAZA COLORADO SPRINGS CO 80909 BILL MAXSON 6.00 X X 0 0 0 DALE NEUBURGER 4.00 X 0 0 0 RON VAN POOL 4.00 X X 0 0 0 JIM WOOD 4.00 X 0 0 0 CAROL ZALESKI 4.00 X 0 0 0 BRENDAN HANSEN 4.00 X 0 0 0 SUMMER SANDERS SCHLOPY 4.00 X 0 0 0 DEBORAH HESSE 60.00 X 261959 0 18054 CHARLES WIELGUS 8.00 X 0 659854 248578 JAMES HARVEY 8.00 X 0 193168 36545 261959 853022 303177 1 0 1 0 PREMIER MANAGEMENT GROUP LLC 1100 CRESCENT GREEN STE 104 CARY NC 27518 ATHLETE APPEARANCES 133000 1 131893 833400 40053 844274 36226 1849620 382515 382515 543217 0 543217 543217 543217 94555 131893 111019 -16464 -16464 2758888 0 0 909268 916849 916849 280014 140007 56003 84004 247185 95721 48354 103110 9106 3644 1786 3676 43273 19437 7195 16641 29843 13288 5905 10650 341461 283247 31933 26281 150 150 17615 1345 2507 13763 60000 60000 122676 69121 14530 39025 OLYMPIC PACKAGE EXPENSE 78207 78207 SWIM-A-THON EXPENSES 64522 64522 PRINTING & DUPLICATION 56385 5634 2073 48678 FREIGHT & POSTAGE 55375 10148 395 44832 218562 95824 21252 101486 2541223 1654265 252083 634875 296295 890236 438066 189127 8609282 6236966 152098 29525 71481 26071 27087 27087 0 0 6532615 8638073 0 120000 16099837 16129998 84661 113130 113741 7000 198402 120130 X 5634965 6432931 5335469 4577295 4931001 4999642 15901435 16009868 16099837 16129998 217665 -109232 0 X X 0 1 X 1 0 X X 0 0 0 USA SWIMMING INC 204264282 9 1 0 1 485667 1 485667 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10514035 1454107 815459 374000 36000 12373601 5001675 5437309 -45051 30000 10514035 4949046 4647 87982 40000 5001675 4967466 4930 1650 25000 4949046 4967466 4967466 0.43000 0.40000 0.17000 0 0 27087 27087 0 0 X 2695998 -109232 46342 -62890 2758888 0 2758888 2587565 46342 46342 2541223 0 2541223 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE FOUNDATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL INCOME TAX. ACCORDINGLY, NO INCOME TAX PROVISION HAS BEEN RECORDED. THE FOUNDATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING 2009 TO 2012 ARE SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DATE THEY WERE FILED. MANAGEMENT OF THE FOUNDATION BELIEVES THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES REPORTED NET OF REVENUE 46,342. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES REPORTED NET OF REVENUE 46,342. OLYMPIC TRIALS PACKAGE 109500 59000 50500 46379 18297 SILENT AUCTION 61733 29108 32625 1078 15984 4 55215 43785 11430 10327 2353 16601 226448 131893 94555 10327 49810 50882 111019 -16464 1 BOYS & GIRLS CLUB OF METRO ATLANTA 100 EDGEWOOD AVE ATLANTA GA 30303 580566123 501(C)(3) 110000 MAKE A SPLASH PROGRAM HARRIS COUNTY AQUATICS 2727 EL CAMINO HOUSTON TX 77054 760227692 501(C)(3) 13000 MAKE A SPLASH PROGRAM CITY OF JERSEY CITY 280 GROVE ST JERSEY CITY NJ 07302 226002013 26353 MAKE A SPLASH PROGRAM KATY AQUATICS 722 PIN OAK RD 205 KATY TX 77494 752124074 501(C)(3) 12000 MAKE A SPLASH PROGRAM YMCA GREATER HOUSTON 2600 NORTH LOOP WEST HOUSTON TX 77092 741109737 60000 MAKE A SPLASH PROGRAM NEW YORK CITY DEPT OF PARKS AND RECREATION 1234 FIFTH AVE 201 NEW YORK NY 10029 133561657 15000 MAKE A SPLASH PROGRAM MARYLAND NATIONAL CAPITAL PARK & PLANNING COMMISSION (MNCPPC) 7833 WALKER DR STE 430 GREENBELT MD 20770 526001550 15000 MAKE A SPLASH PROGRAM HOUSTON SWIM CLUB 8307 AUGUSTINE HOUSTON TX 77036 760447710 10000 MAKE A SPLASH PROGRAM CITY OF NEWARK 920 BROAD ST NEWARK NJ 07102 226002219 7950 MAKE A SPLASH PROGRAM CINCINNATI RECREATION FOUNDATION 805 CENTRAL AVE STE 800 CINCINNATI OH 45202 311574475 501(C)(3) 7500 MAKE A SPLASH PROGRAM CALDWELL YMCA 3720 S INDIANA AVE CALDWELL ID 83605 820200908 501(C)(3) 5000 MAKE A SPLASH PROGRAM CANTON CITY SCHOOLS 1715 HARRISON AVE NW CANTON OH 44708 346000503 5000 MAKE A SPLASH PROGRAM CITY OF CHULA VISTA 1420 LOMA AVE CHULA VISTA CA 91910 956000690 5000 MAKE A SPLASH PROGRAM FRIENDS OF ROCKBRIDGE SWIMMING 323 OLD FARM RD LEXINGTON VA 24450 202034004 501(C)(3) 5000 MAKE A SPLASH PROGRAM MEMPHIS SPLASH 1088 FALL SPRING RD COLLIERVILLE TN 38017 010976446 501(C)(3) 5000 MAKE A SPLASH PROGRAM MONTEREY COUNTRY AQUATICS 1 EAST BERNAL DR SALINAS CA 93906 942451852 501(C)(3) 5000 MAKE A SPLASH PROGRAM NORTHWEST ALLEN CNTY SCHOOLS 3903 CARROLL RD FORT WAYNE IN 46818 351118183 5000 MAKE A SPLASH PROGRAM SALVATION ARMY RAY & JOAN KROC COMM CTR 2825 Y STREET OMAHA NE 68107 362167910 501(C)(3) 5000 MAKE A SPLASH PROGRAM SWIM AMERICA OF GREAT PHILADELPHIA 3000 WEST SCHOOL HOUSE LN PHILADELPHIA PA 19144 233062652 5000 MAKE A SPLASH PROGRAM THE JOSH PROJECT PO BOX 141015 TOLEDO OH 43614 260504511 501(C)(3) 5000 MAKE A SPLASH PROGRAM VALLEY OF THE MOON AQUATICS PO BOX 1282 SONOMA CA 95476 680341564 501(C)(3) 5000 MAKE A SPLASH PROGRAM WICHITA SWIM CLUB 8323 E DOUGLAS WICHITA KS 67207 480914712 5000 MAKE A SPLASH PROGRAM YMCA GREATER LONG BEACH 4949 ATLANTIC AVE LONG BEACH CA 90805 951643396 5000 MAKE A SPLASH PROGRAM YMCA OF THE PIKES PEAK REGION 316 N TEJON ST COLORADO SPRINGS CO 80903 840404266 5000 MAKE A SPLASH PROGRAM YMCA OF THE PIKES PEAK REGION 316 N TEJON ST COLORADO SPRINGS CO 80903 840404266 5000 MAKE A SPLASH PROGRAM CLAY ROAD YMCA 10655 CLAY ROAD HOUSTON TX 77041 741109737 5000 MAKE A SPLASH PROGRAM BOYSGIRLS CLUB OF PATERSON 264 21ST AVE PATERSON NJ 07501 221726665 5000 MAKE A SPLASH PROGRAM USA SWIMMING 1 OLYMPIC PLAZA COLORADO SPRINGS CO 80909 204264282 485667 MAKE A SPLASH PROGRAM PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE FOUNDATION REQUIRES THE GRANTEES FOR THESE PROGRAMS TO PROVIDE A FINAL REPORT DEMONSTRATING HOW THE GRANT FUNDS WERE SPENT. X 0 0 X X X X 0 1 0 0 0 0 0 1 0 DEBORAH HESSE 229176 0 7500 0 25283 0 7500 0 10554 0 280013 0 0 0 CHARLES WIELGUS 0 644434 0 0 0 15420 0 232693 0 15885 0 908432 0 0 JAMES HARVEY 0 173168 0 20000 0 0 0 20540 0 16005 0 229713 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. SUPPLEMENTAL INFORMATION PART III PART II: NOTE THAT THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER ARE NOT PAID BY THE FOUNDATION. HOWEVER, COMPENSATION FROM ITS PARENT, USA SWIMMING, INC., IS REPORTED ON SCHEDULE J AS REQUIRED. X KICKBOARDS 1 1200 FAIR MARKET VALUE X APPAREL 1 19095 FAIR MARKET VALUE X AIRFARE 1 15931 FAIR MARKET VALUE 0 0 0 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 CEO'S 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 FOUNDATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. OTHER FEES FORM 990, PART IX, LINE 11G CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 622. MANAGEMENT AND GENERAL EXPENSES 56. FUNDRAISING EXPENSES 6,646. TOTAL EXPENSES 7,324. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 282,625. MANAGEMENT AND GENERAL EXPENSES 31,877. FUNDRAISING EXPENSES 19,635. TOTAL EXPENSES 334,137. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. USA SWIMMING INC 1 OLYMPIC PLAZA COLORADO SPRINGS CO 80909 204264282 NATIONAL GOVERNING BODY FOR THE SPORT OF SWIMMING CO 501(C)(3) 509(A)(2) N/A 0 0 1 1 0 0 0 1 1 0 0 1 0 1 1 1 1 1 0 0 USA SWIMMING INC B 485667 CASH USA SWIMMING INC C 833400 CASH USA SWIMMING INC K 60000 CASH USA SWIMMING INC O 80000 ESTIMATE USA SWIMMING INC P 300000 ESTIMATE USA SWIMMING INC Q 50000 ESTIMATE USA SWIMMING INC G 51840 CASH USA SWIMMING INC H 120000 CASH