2011-11-11T13:48:08-06:00 2010-12-31 CLIFTON GUNDERSON LLP 9515 DEERECO RD - SUITE 500 TIMONIUM MD 210932184 990 2010-01-01 521765246 US LACROSSE INC USLA 4102356882 113 WEST UNIVERSITY PARKWAY BALTIMORE MD 21210 STEVEN B STENERSEN 4102356882 2011-11-10 1 JULIA BUICK CPA 4104530900 2010 2016-02-24 21:20:13Z STEVEN B STENERSEN 113 WEST UNIVERSITY PARKWAY BALTIMORE MD 21210 18038868 0 X USLACROSSE.ORG X 1997 MD PROMOTE SPORT OF LACROSSE NATIONALLY & INTERNATIONALLY 25 25 79 500 969583 0 1073154 1459881 11574112 12666112 128364 69014 58611 37392 12834241 14232399 37920 424390 0 0 2914462 3550315 0 0 532388 9096327 9848195 12048709 13822900 785532 409499 9355877 11084315 4210317 5541092 5145560 5543223 X US LACROSSE IS THE NATIONAL GOVERNING BODY FOR LACROSSE. WE PROVIDE PROGRAM AND SERVICES TO INSPIRE PARTICIPATION WHILE PROTECTING THE INTEGRITY OF THE SPORT. 0 0 1705999 7674410 MEMBERSHIP RETENTION AND ACQUISITION: SPECIFIC PROGRAMMATIC INITIATIVES TARGETING KEY CONSTITUENT GROUPS TO ENSURE CONTINUED GROWTH IN MEMBERSHIP MAKING US LACROSSE ONE OF THE TOP 5 NATIONAL GOVERNING BODIES IN TERMS OF MEMBERS. 2055960 2106700 MEMBERSHIP INSURANCE: PROVIDED 332,332 PLAYERS, COACHES AND OFFICIALS A COMPREHENSIVE TWELVE MONTH INSURANCE PACKAGE TO COVER ALL LACROSSE RELATED ACTIVITIES. 2195714 LACROSSE MAGAZINE: PRODUCED 12 ISSUES TO PROMOTE THE SPORT THROUGH ARTICLES AND LITERATURE TO MEMBERS, LACROSSE ENTHUSIASTS AND THE GENERAL PUBLIC. VIEWED AS THE NUMBER ONE BENEFIT OF MEMBERSHIP. 1220536 665319 MEN'S AND WOMEN'S DIVISION: MEN'S AND WOMEN'S DIVISIONS PROMOTED LACROSSE THROUGH NATIONAL TEAMS, RULES, PROGRAMS, CLINICS, COMPETITIONS, OUTREACH AND ADVOCACY. 1218955 SPORTS DEVELOPMENT 82947 17963 HALL OF FAME INDUCTION 207949 1697 HALL OF FAME MUSEUM 404414 309861 UNIFIED NATIONAL CONVENTION 366173 435670 YOUTH FESTIVAL 183280 REGIONS COUNCIL 0 30082 MEN'S & WOMEN'S IA CHAMPIONSHIP 30651 YOUTH COUNCIL 375628 375628 US LACROSSE FOUNDATION - LANCE HOLDEN MEMORIAL FUND 370954 MARKETING 642323 48762 444784 OTHER PROGRAM SERVICES 5103810 424390 1905376 11061483 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 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 0 1 157 0 1 79 1 1 1 0 0 0 0 1 1 0 0 0 0 X 25 25 0 0 1 0 0 0 0 1 1 0 1 1 1 1 0 0 1 1 1 0 0 AL AK AZ AR CA CT FL GA IL KS KY LA ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI IN CO X CARA MORRIS 4102356882 113 WEST UNIVERSITY PARKWAY BALTIMORE MD 21210 LAURA HEBERT 5.00 X X 0 0 0 TIM CLARK 5.00 X X 0 0 0 JENNIFER F EAMES 5.00 X 0 0 0 BOB RUSSELL 5.00 X 0 0 0 CHARLES B COHEN 5.00 X 0 0 0 DANIE CARO 5.00 X 0 0 0 CHRISTIAN COOK 5.00 X 0 0 0 JENN DORFF 5.00 X 0 0 0 JACK EMMER 5.00 X 0 0 0 LISSA FICKERT 5.00 X 0 0 0 JIM LANDON 5.00 X 0 0 0 KENNETH R SEAL 5.00 X X 0 0 0 LEE D STEVENS 5.00 X X 0 0 0 MARTHA J FESSENDEN 5.00 X 0 0 0 TINA SLOAN GREEN 5.00 X 0 0 0 KEVIN MCDONALD 5.00 X 0 0 0 MELISSA D'ANGELO 5.00 X 0 0 0 JACK LIGHT 5.00 X 0 0 0 HANK MOLLOY 5.00 X 0 0 0 GINGER MILES 5.00 X 0 0 0 FRED OPIE 5.00 X 0 0 0 DEE STEPHAN 5.00 X 0 0 0 RICH MORGAN 5.00 X 0 0 0 TUCKER WHITE 5.00 X 0 0 0 MICHAEL R PAGE 5.00 X 0 0 0 STEVE STENERSEN 50.00 X 180275 0 23441 CARA MORRIS 40.00 X 82867 0 14156 WILLIAM F SCHOOMAKER 50.00 X 187378 0 22416 GREGORY MITCHELL 40.00 X 134460 0 5422 584980 0 65435 3 0 1 0 0 15850 1444031 60319 1459881 MEMBERSHIP DUES 900099 7674410 7674410 MEMBERS INSURANCE 900099 2106700 2106700 LACROSSE MAGAZINE 541800 969583 969583 WOMEN'S & MEN'S DIVISI 900099 665319 665319 YOUTH FESTIVAL 900099 435670 435670 814430 814430 12666112 67141 67141 48793 48793 3587807 4777 3587292 3419 515 1358 1873 1358 515 20300 15850 20300 0 184057 195458 -11401 -11401 14232399 11686486 969583 116449 424390 424390 510534 312391 162088 36055 2469525 1458962 729658 280905 80448 80448 251832 125545 126287 237976 140509 74519 22948 20322 20322 24850 24850 183461 144490 38971 260003 257433 2570 900001 750585 111446 37970 137652 10790 126862 365823 173111 192712 328654 238493 68253 21908 91231 40241 50990 393548 393548 182082 105777 76305 531609 279762 248991 2856 MEMBER SOLICITATION 2036562 2036562 PRINTING & PUBLICATIONS 1024160 939666 14379 70115 MEN'S & WOMEN'S DIVISI 719537 719537 UNIFIED CONVENTION 404414 404414 YOUTH FESTIVAL 366691 366691 1877595 1738586 81948 57061 13822900 11061483 2229029 532388 209541 903781 3876192 3303953 16770 34810 174161 183355 170834 298261 224239 2315130 1354271 878616 960859 3722005 5346488 136327 0 9355877 11084315 586503 843660 3623814 4308439 0 388993 4210317 5541092 X 4879248 5443223 266312 100000 5145560 5543223 9355877 11084315 X 409499 -11836 X X 0 1 1 X 0 X 1263987 975035 774784 1073154 1459881 5546841 5318434 6138770 8355759 9011805 9773886 38598654 6582421 7113805 9130543 10084959 11233767 44145495 6250 5000 11250 0 6250 5000 11250 44134245 194374 262599 217124 172876 115934 962907 194374 262599 217124 172876 115934 962907 6993 8023 1229 16245 6783788 7384427 9348896 10257835 11349701 45124647 0.97810 0.96220 0.02130 0.02540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1557007 70850 160694 30705 1757846 1336018 21160 241171 41342 1557007 1765038 13928 -412527 30421 1336018 0.74720 0.25280 0 1 1 2315130 1354271 960859 0 960859 DUE TO U.S. LACROSSE FOUNDATION 388993 388993 14232399 13822900 409499 -11836 -11836 397663 15094652 -11836 98004 776085 862253 14232399 0 14232399 13786118 98004 224992 322996 13463122 359778 359778 13822900 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENTS ARE TO SUPPORT U.S. LACROSSE IN ACCORDANCE WITH THE DONOR'S CHARGE. PART V REFLECTS THE AGGREGATE OF ENDOWMENT ASSETS HELD BY U.S. LACROSSE, INC. AS WELL AS ENDOWMENTS OF U.S. LACROSSE FOUNDATION AS ALL ENDOWMENTS ARE HELD FOR THE BENEFIT OF U.S. LACROSSE. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION ADOPTED THE PROVISIONS OF FASB INTERPRETATION NO. 48 (FIN 48), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FASB ASC 740-10), ON JANUARY 1, 2009. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION UNDER FIN 48. THE FEDERAL AND STATE INCOME TAX RETURNS OF THE ORGANIZATION FOR 2008, 2007, AND 2006 ARE SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION'S REVENUE 560,327. COGS 195,458. FUNDRAISING EVENT EXPENSES 20,300. PART XIII, LINE 2D - OTHER ADJUSTMENTS: COGS 195,458. RELATED ORGANIZATION'S EXPENSES 9,234. FUNDRAISING EVENT EXPENSES 20,300. PART XIII, LINE 4B - OTHER ADJUSTMENTS: TRANSFER OF EQUITY BETWEEN RELATED ORGANIZATION 359,778. GOLF 36150 15850 20300 10150 10150 36150 15850 20300 10150 10150 20300 0 1 US LACROSSE FOUNDATION INC 113 WEST UNIVERSITY PARKWAY BALTIMORE MD 21210 520790605 501(C)(3) 375628 TO FUND THE LANCE HOLDEN MEMORIAL TRUST ENDOWMENT FAIRMONT MIDDLE LACROSSE 105 HIGHLAND LACROSSE FAIMONT WV 26554 273106478 170(B)(1)(A)(II) 5562 FMV EQUIPMENT TO SUPPLY LACROSSE EQUIPMENT TO ORGANIZATION FORT WORTH YOUTH LACROSSE ASSOCIATION 409 RHINELAND ROAD BENBROOK TX 76126 270315321 501(C)(3) 6200 FMV EQUIPMENT TO SUPPLY LACROSSE EQUIPMENT TO ORGANIZATION BRAINTREE YOUTH LACROSSE 2117 BRAINSTORM ROAD BRAINTREE VT 05060 383827932 6000 FMV EQUIPMENT TO SUPPLY LACROSSE EQUIPMENT TO ORGANIZATION HAMILTON YOUTH LACROSSE 2720 SOUTH CLINTON AVE HAMILTON NJ 08610 6200 FMV EQUIPMENT TO SUPPLY LACROSSE EQUIPMENT TO ORGANIZATION HAMPDEN ELEMMS #55 3608 CHESTNUT AVE BALTIMORE MD 21211 522064235 170(B)(1)(A)(II) 6200 FMV EQUIPMENT TO SUPPLY LACROSSE EQUIPMENT TO ORGANIZATION TEANECK SPORTS PROGRAM 250 GLEN COURT TEANECK NJ 07666 743221901 6200 FMV EQUIPMENT TO SUPPLY LACROSSE EQUIPMENT TO ORGANIZATION EAGLES LACROSSE 1237 CUMBERLAND AVE DAYTON OH 45406 900665791 170(B)(1)(A)(II) 6200 FMV EQUIPMENT TO SUPPLY LACROSSE EQUIPMENT TO ORGANIZATION HARBOR FIRE LACROSSE 7201 PIONEER WAY STE B101 GIG HARBOR WA 98332 320290288 501(C)(3) 6200 FMV EQUIPMENT TO SUPPLY LACROSSE EQUIPMENT TO ORGANIZATION 3 6 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: U.S. LACROSSE, INC. GRANTS THESE FUNDS TO U.S. LACROSSE FOUNDATION TO GROW THE LANCE HOLDEN MEMORIAL TRUST ENDOWMENT FOR FUTURE USE. WHEN NEEDED, THE PROCEEDS FROM THIS FUND WILL SUPPORT CAMP SCHOLARSHIPS FUNDED THROUGH U.S. LACROSSE AND THE GRANT WILL BE MONITORED THROUGH THAT PROGRAM. ORGANIZATIONS GO THROUGH AN APPLICATION PROCESS BEFORE THEY ARE AWARDED NON-CASH GRANTS. U.S. LACROSSE, INC. PERIODICALLY CHECKS IN ON THE GRANTEE TO HELP SUPPORT THEM, INCLUDING PROVIDING ADDITIONAL RESOURCES AS NEEDED. X X X 0 0 0 0 0 0 0 0 0 STEVE STENERSEN 170275 0 10000 0 0 0 18495 0 4946 0 203716 0 0 0 WILLIAM F SCHOOMAKER 185878 0 1500 0 0 0 17470 0 4946 0 209794 0 0 0 X 2 60319 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 4 BY-LAWS WERE CHANGED TO RECOGNIZE VARIOUS CHANGES TO THE BOARD STRUCTURE. NOTABLY, THE NUMBER OF DIRECTORS CHANGED, THE TERM EACH DIRECTOR MAY SERVE CHANGED AND THE NUMBER OF TYPES OF COMMITTEES WITHIN THE BOARD CHANGED. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO FILING, A COPY OF THE FORM 990 IS POSTED ON THE BOARD DESIGNATED SITE. ALL BOARD MEMBERS ARE NOTIFIED THAT THE DOCUMENT IS AVAILABLE AND ARE PROVIDED WITH THE LINK. THE BOARD MEMBERS ARE REQUESTED TO SEND AN EMAIL CONFIRMING THEY HAVE REVIEWED THE 990. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION IS APPROVED BY INDEPENDENT PERSONS ON A ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 U.S. LACROSSE, INC. WILL PROVIDE THESE DOCUMENTS UPON REQUEST. ALL OTHER FUNCTIONAL EXPENSES FORM 990, PART X, LINE 24F COACHING EDUCATION: PROGRAM SERVICE EXPENSES 294,147. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 294,147. PUBLIC RELATIONS: PROGRAM SERVICE EXPENSES 288,612. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 288,612. GENERAL EXPENSES: PROGRAM SERVICE EXPENSES 275,322. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 275,322. MEMBER MAILINGS: PROGRAM SERVICE EXPENSES 243,910. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 243,910. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 176,689. MANAGEMENT AND GENERAL EXPENSES 61,226. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 237,915. ANNUAL GIVING EXPENSES: PROGRAM SERVICE EXPENSES 56,120. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 57,061. TOTAL EXPENSES 113,181. WDNT EXPENSES: PROGRAM SERVICE EXPENSES 103,976. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 103,976. MEN'S & WOMENS IA CHAMPIONSHIP: PROGRAM SERVICE EXPENSES 89,047. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 89,047. VENDOR EXPENSES: PROGRAM SERVICE EXPENSES 73,621. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 73,621. RISE GAMES EXPENSES: PROGRAM SERVICE EXPENSES 71,644. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,644. TRAINING: PROGRAM SERVICE EXPENSES 47,019. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,019. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 8,564. MANAGEMENT AND GENERAL EXPENSES 15,207. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,771. US WORLD GAMES: PROGRAM SERVICE EXPENSES 11,904. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,904. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,254. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,254. BAD DEBT: PROGRAM SERVICE EXPENSES 1,900. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,900. TELEVISION: PROGRAM SERVICE EXPENSES 1,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,500. FEASIBILITY & STRATEGIC: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 261. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 261. HALL OF FAME EXPENSE: PROGRAM SERVICE EXPENSES -5,389. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -5,389. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -11,836. FORM 990, PART XI, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. US LACROSSE FOUNDATION INC 113 W UNIVERSITY PARKWAY BALTIMORE MD 212103301 520790605 PROMOTE THE SPORT OF LACROSSE NATIONALLY & INTERNATIONALLY MD 501(C)(3) LINE 7 N/A 0 0 1 1 0 0 0 0 0 0 1 1 1 1 1 1 1 0 0