2013-11-15T14:42:28-06:00 2012-12-31 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2012-01-01 751847871 USA GYMNASTICS USAG 3178295658 132 E Washington St Indianapolis IN 46204 JOHN HEWETT 2013-11-14 true Rachel Spurlock P00520729 3175698989 2012 2016-02-25 16:41:14Z STEVE PENNY 132 E Washington St Indianapolis IN 46204 30485414 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 70 1500 377249 -430776 2388402 3686025 14333294 21097540 146303 69845 1096864 1977236 17964863 26830646 1193783 4325900 0 0 3874886 4567154 0 0 0 12660109 19573943 17728778 28466997 236085 -1636351 11082538 9887204 5404284 5848320 5678254 4038884 X 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 9393039 245657 10231106 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. 8059163 1080243 2593134 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. 3179471 9167973 MEMBER SERVICES: USA GYMNASTICS HAS OVER 115,000 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. 3000000 3000000 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 $3,000,000 IN 2012 1727677 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 RELAESES ABOUT UPCOMING EVENTS, ATHLETE'S COMPETITIVE SUCCESS OVERSEAS, AND OTHER GYMNSATICS 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. 4727677 3000000 25359350 true true false false false false false true false true false false false false 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 796 0 true 70 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 false true true false false IN X X JOHN HEWETT 3178295658 132 E WASHINGTON STREET STE 700 Indianapolis IN 46204 X GARY ANDERSON 1.00 X X 0 0 0 JIM MORRIS 1.00 X X 0 0 0 PAUL PARILLA 1.00 X X 0 0 0 PETER VIDMAR 1.00 X X 0 0 0 BITSY KELLEY 1.00 X 0 0 0 BROOKE BUSHNELL TOOHEY 1.00 X 6030 0 0 CAROLE IDE 1.00 X 0 0 0 FRANK MARSHALL 1.00 X 0 0 0 GEORGE DREW 1.00 1.00 X 750 0 0 JAY BINDER 1.00 X 0 0 0 JESSICA HOWARD 1.00 X 0 0 0 JOHN ROETHLISBERGER 1.00 X 300 0 0 KARL HEGER 1.00 X 1834 0 0 MARY LOU RETTON 1.00 X 0 0 0 MICHAEL RODRIGUES 1.00 X 0 0 0 MIKE BURNS 1.00 X 0 0 0 RON FERRIS 1.00 X 0 0 0 RUSS FYSTROM 1.00 X 0 0 0 STEVE RYBACKI 1.00 X 0 0 0 TERIN HUMPHREY 1.00 X 1500 0 0 TOM KOLL 1.00 X 15900 0 0 YOICHI TOMITA 1.00 X 100 0 0 JOHN HEWETT 40.00 1.00 X 111950 0 14636 STEVE PENNY 40.00 X 549072 0 36243 CHERYL JARRETT 40.00 X 121692 0 22863 DAVONSHE GALIMORE 40.00 X 126901 0 15440 KATHY KELLY 40.00 X 135850 0 16039 LEE JOHNSON 40.00 X 105106 0 27563 1176985 0 132784 6 false true false FTPS HOLDING LLC 38 FOUNTAIN SQUARE CINCINNATI OH 45263 PAYMENT PROCESSING SERVICES 1528040 BUENA VISTA PALACE HOTEL 1900 BUENA VISTA DRIVE LAKE BUENA VISTA FL 32830 HOTEL 190580 MARTA KAROLYI 454 FOREST SERVICE RD HUNTSVILLE TX 77340 NATIONAL TEAM COORDINATOR 133000 MIHAI BRESTYAN 80 LEXINGTON ST BURLINGTON MA 01803 NATIONAL TEAM MEMBER COACH 118250 4 359262 3326763 3686025 MEMBER SERVICES 900099 8468705 8468705 NATIONAL EVENT REVENUES 900099 10052421 10052421 PROGRAM EVENTS AND CLINICS 900099 2576414 2576414 0 0 0 0 0 0 21097540 119167 119167 0 705314 705314 0 0 0 3524256 3573578 -49322 0 -49322 -49322 0 0 780458 81190 699268 699268 ADVERTISING 511120 377249 377249 MEMORABILIA REVENUES 900099 16720 16720 0 178685 178685 0 0 572654 26830646 21992213 377249 775159 3061747 3061747 1264153 1264153 0 0 611728 26414 585314 100160 100160 3043113 2582070 461043 155866 147968 7898 412465 361978 50487 243822 190376 53446 0 250402 42682 207720 50860 50860 0 0 18721 18721 4664164 4551076 113088 0 540219 540219 2486626 2186802 299824 114870 77951 36919 0 282437 48418 234019 5417274 4756677 660597 0 0 69 69 534364 534364 182799 182799 976016 941780 34236 EVENT PRODUCTION 1841591 1840787 804 FACILITY RENTAL AND COSTS 1074912 1074912 APPAREL 484685 479216 5469 LOCAL ORG COMM COSTS 268272 268272 385662 281328 104334 0 28466997 25359350 3107647 0 0 942 2551190 1563667 13387 513925 1755323 0 0 72817 72817 1175023 667394 1221342 844149 423726 377193 6891631 4128396 0 0 0 440807 321504 11082538 9887204 814475 1371429 4589809 4476891 0 0 0 5404284 5848320 X 5678254 4038884 5678254 4038884 11082538 9887204 -1636351 -3019 0 X false true X true false X 2969572 1860593 2394246 2388402 3686025 13298838 15773140 13296109 13826463 14554460 21877998 79328170 0 0 0 18742712 15156702 16220709 16942862 25564023 92627008 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 92627008 1103859 692813 711936 702636 824481 4035725 0 1103859 692813 711936 702636 824481 4035725 322 322 99644 82372 26706 18532 195404 422658 19946215 15932209 16959351 17664030 26583908 97085713 0.95400 0.93700 0.04160 0.05360 X OTHER INCOME, SCHEDULE A, PART III, LINE 12, DESCRIPTION - GROSS INCOME FROM FUNDRAISING, COLUMN A - 99644, COLUMN B - 82372, COLUMN C - 26706, COLUMN D - 18532, COLUMN E - 16720, COLUMN F - 243974; DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 178684, COLUMN F - 178684;, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 1906210 5544788 5023453 2422544 false 0 0 19348 4369 14979 965259 658590 306669 236735 181190 55545 377193 0 0 X Agent, trustee, custodian, or other intermediary arrangement Schedule D, Part IV, Line 1b 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 12/31/2012, AN AMOUNT DUE TO THE STATE AND REGIONS ACCOUNT OF $2,222,703 HAS BEEN RECORDED ON THE STATEMENT OF FINANCIAL POSITION. IN FEBRUARY 2012, 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 12/31/2012, AN AMOUNT DUE TO THE PAGU ACCOUNT OF $199,841 HAS BEEN RECORDED ON THE STATEMENT OF FINANCIAL POSITION FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 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 2007. THE FEDERATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECORDED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE FEDERATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE FEDERATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2012 OR 2011. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES SEND DELEGATIONS TO COMPETE IN INTERNATIONAL COMPETITION 50121 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES SEND DELEGATIONS TO COMPETE IN INTERNATIONAL COMPETITION 965972 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES SEND DELEGATIONS TO COMPETE IN INTERNATIONAL COMPETITION 10328 RUSSIA AND THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES SEND DELEGATIONS TO COMPETE IN INTERNATIONAL COMPETITION 25676 SOUTH AMERICA 0 0 PROGRAM SERVICES SEND DELEGATIONS TO COMPETE IN INTERNATIONAL COMPETITION 39692 0 0 1091789 false false false false false false Method used to account for expenditures on organization's financial statements Schedule F, Part I, Line 3 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 Method used to account for expenditures on organization's financial statements Schedule F, Part I, Line 3 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) 3038947 SCHOLARSHIP SUPPORT AND PROGRAM SUPPORT UNIVERSAL GYMNASTICS 13439 SW 131ST MIAMI FL 33186 651084426 6000 ELITE ATHLETE TRAINING SUPPORT 1 1 COLLEGIATE SCHOLARSHIP ASSISTANCE 2 2000 ELITE ATHLETE SUPPORT 56 1262153 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 SCHOLARSHIP GRANTS MADE TO INDIVIDUALS ARE PAID DIRECTLY TO THE FINANCIAL INSTITUTION OF THE RECIPIENTS 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. ADDITIONALLY, IN 2012 A GRANT OF $3,000,000 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 false false false false false false false true false KATHY KELLY 109022 0 25000 0 1828 0 8201 0 7838 0 151889 0 0 0 STEVE PENNY 394216 0 123000 0 31856 0 15000 0 21243 0 585315 0 0 0 Health or social club dues or initiation fees Schedule J, Part I, Line 1a SUBJECT TO THE EMPLOYMENT CONTRACT WITH THE PRESIDENT, USA GYMNASTICS PROVIDED FOR MEMBERSHIP DUES AT A SOCIAL CLUB IN THE AMOUNT OF $5,676. THE ENTIRE AMOUNT OF DUES PAID WERE REPORTED AS TAXABLE COMPENSATION ON HIS 2012 W-2. Non-fixed payments Schedule J, Part I, Line 7 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 CONTROLLER AND THE KEY EMPLOYEES. THE BONUSES AWARDED TO EACH EMPLOYEE ARE DISCRETIONARY. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 (CONTINUED FROM PART III) 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 SPORTS OF GYMNASTICS THROUGH ATHLETE AND COACH DEVELOPMENT, EVENT SANCTIONING, SAFETY, AND EDUCATION. Classes of members or stockholders Form 990, Part VI, Section A, Line 6 USA GYMNASTICS HAS TWO CLASSES OF MEMBERS THAT HAVE THE RIGHT TO ELECT POSITIONS TO THE BOARD OF DIRECTORS. Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a 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. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED IN DETAIL BY THE CONTROLLER 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. Conflict of interest policy Form 990, Part VI, Section B, Line 12c 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. 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. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a 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. PROCESS FOR DETERMINING COMPENSATION OF OTHER OFFICERS FORM 990, PART VI, LINE 15B 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 2012. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 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. COMPENSATION OF DIRECTORS FORM 990, PART VII, SECTION A 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. Other Expenses Form 990, Part IX, Line 11g GYMNASTICS FEES (COACHING/JUDGING/ETC) - TOTAL EXPENSE: 4551076, PROGRAM SERVICE EXPENSE: 4551076, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; ADMIN SERVICE FEES - TOTAL EXPENSE: 113088, PROGRAM SERVICE EXPENSE: , MANAGEMENT AND GENERAL EXPENSES: 113088, FUNDRAISING EXPENSES: ; NATIONAL GYMNASTICS FOUNDATION INC 132 E WASHINGTON ST STE 700 INDIANAPOLIS IN 46204 PROGRAM SUPPORT IN 501(C)(3) 11 - Type I USA GYMNASTICS true false true true false false false false false false false false false false true true false true false false NATIONAL GYMNASTICS FOUNDATION INC B 3038947 FMV NATIONAL GYMNASTICS FOUNDATION INC C 359262 FMV