2011-11-11T13:00:22-06:00 2010-12-31 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2010-01-01 751847871 UNITED STATES GYMNASTICS FEDERATION UNIT 3178295658 132 E Washington St Indianapolis IN 46204 JOHN HEWETT 2011-11-10 true 3175698989 2010 2016-03-07 17:11:31Z USA GYMNASTICS STEVE PENNY 132 E Washington St Suite 700 Indianapolis IN 46204 17384865 false X WWW.USA-GYMNASTICS.ORG X 1964 IN THE UNITED STATES GYMNASTICS FEDERATION IS THE DESIGNATED NATIONAL GOVERNING BODY FOR THE SPORTS OF ARTISTIC GYMNASTICS, RHYTHMIC GYMNASTICS, TRAMPOLINE & TUMBLING, & ACROBATIC GYMNASTICS IN THE US. 20 18 59 1500 428514 337 1860593 2394246 12839719 13558944 67975 146924 1624961 1265946 16393248 17366060 766798 886295 0 0 3597080 3650219 0 0 0 11136234 12438433 15500112 16974947 893136 391113 9601437 10308943 4513263 4835287 5088174 5473656 X THE UNITED STATES GYMNASTICS FEDERATION IS THE DESIGNATED NATIONAL GOVERNING BODY OF THE OLYMPIC SPORT OF GYMNASTICS. THE FEDERATION WAS SO DESIGNATED BY THE UNITED STATES OLYMPIC COMMITTEE (THE USOC) AND IS A GROUP A MEMBER OF THE USOC. (CONTINUED IN SCHEDULE O) false 6835573 886295 2049369 PROGRAM SERVICES: THE UNITED STATES GYMNASTICS FEDERATION 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. 3903185 8143717 MEMBER SERVICES: THE UNITED STATES GYMNASTICS FEDERATION HAS OVER 110,000 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, AND ONGOING OPERATION OF ADMINISTRATION, AND PROVIDES SUPPORT TO STATE AND REGIONAL GOVERNANCE BOARDS. 3475412 3614572 HOSTED COMPETITIONS: AS THE NATIONAL GOVERNING BODY OF THE SPORT OF GYMNASTICS, THE UNITED STATES GYMNASTICS FEDERATION 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. 480240 COMMUNICATIONS: THE UNITED STATES GYMNASTICS FEDERATION DOES EVERYTHING IT CAN TO HELP PROMOTE THE SPORT AND DELIVER THE POSITIVE MESSAGE ABOUT BEING INVOLVED IN THE SPORT OF GYMNASTICS. MEDIA RELEASES ABOUT UPCOMING EVENTS, ATHLETE'S COMPETITIVE SUCCESS OVERSEAS, AND OTHER GYMNASTICS RELATED STORIES ARE GENERATED ON A DAILY BASIS. USA GYMNASTICS MAINTAINS A WEB SITE TO QUICKLY DELIVER UPDATED INFORMATION FOR MEMBERS AND FANS OF THE SPORT ALIKE. 480240 14694410 true true false false false false false true false true true false false true true false true false false true false false false true false false true true true false false false false false false false false false false false false false true true false false false true 469 0 true 59 true true true false false false false false false false false false X 20 18 false false false false true true false true true false true 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 MICHAEL RODRIGUES 1 X 5500 0 0 KARL HEGER 1 X 883 0 0 JESSICA HOWARD 1 X 150 0 0 JOHN ROETHLISBERGER 1 X 0 0 0 MARY LOU RETTON 1 X 0 0 0 BITSY KELLEY 1 X 0 0 0 FRANK MARSHALL 1 X 0 0 0 MIKE LORENZEN 1 X 0 0 0 RON FERRIS 1 X 0 0 0 MIKE BURNS 1 X 75 0 0 JAY BINDER 1 X 0 0 0 GEORGE DREW 1 X 0 0 0 BROOKE BUSHNEEL TOOHEY 1 X 6250 0 0 RUSS FYSTROM 1 X 0 0 0 YOICHI TOMITA 1 X 1800 0 0 STEVE RYBACKI 1 X 0 0 0 TOM KOLL 1 X 11163 0 0 JIM MORRIS 1 X X 0 0 0 PETER VIDMAR 1 X X 0 0 0 KATHY KELLY 40 X 114820 0 7771 DAVONSHE GALIMORE 40 X 113021 0 7663 KATHLEEN FELDMANN 40 X 117828 0 8024 JOHN HEWETT 40 X 111073 0 12364 STEVE PENNY 40 X 397441 0 29909 KIM ZMESKAL 1 X 3000 0 0 PAUL PARILLA 1 X 0 0 0 GARY ANDERSON 1 X 0 0 0 TERIN HUMPHREY 1 X 0 0 0 883004 0 65731 5 false true false FTPS HOLDING LLC 38 FOUNTAIN SQUARE CINCINNATI OH 45263 PAYMENT PROCESSING SERVICES 1557536 1 209000 2185246 2394246 MEMBER SERVICES 8143717 8143717 NATIONAL EVENT REVENUES 3614572 3614572 PROGRAM EVENTS AND CLINICS 1800655 1800655 0 0 0 0 13558944 146924 146924 0 562012 562012 0 0 0 0 0 0 26706 26706 26706 0 267519 18805 248714 248714 ADVERTISING 511120 428514 428514 0 0 0 0 428514 17366060 13807658 428514 735642 87214 87214 799081 799081 0 0 579609 28821 550788 95000 95000 2394320 2150399 243921 141183 115411 25772 226569 208687 17882 213538 154557 58981 0 139625 139625 43825 43825 0 0 20591 20591 2304094 2205262 98832 176707 176707 2155466 1843526 311940 137496 66396 71100 0 255285 9546 245739 3434558 3252163 182395 0 0 0 529013 529013 176091 176091 922166 892528 29638 EVENT PRODUCTION 1343761 1342525 1236 FACILITY RENTAL/AV 238924 238924 560831 498650 62181 0 16974947 14694410 2280537 0 0 3212 3593 2815610 1863469 237512 427593 73876 72816 772156 830879 971586 478462 557283 493124 4996356 6290291 0 0 145432 327178 9601437 10308943 642414 785862 3870849 4004511 44914 0 0 4513263 4835287 X 5087574 5473656 600 0 5088174 5473656 9601437 10308943 X 391113 -5631 X false true true X false X 1949578 2497188 2969572 1860593 2394246 11671177 12297871 11188817 15773140 13296109 13826463 66382400 0 0 0 14247449 13686005 18742712 15156702 16220709 78053577 0 0 0 0 0 0 0 0 78053577 203628 1408150 1103859 692813 711936 4120386 0 203628 1408150 1103859 692813 711936 4120386 477858 337 478195 276199 105673 99644 82372 26706 590594 14727276 15677686 19946215 15931887 16959688 83242752 0.93770 0.95065 0.04950 0.04272 X OTHER INCOME, SCHEDULE A, PART III, LINE 12, MISCELLANEOUS REVENUE 2006 - 276,199 2007 - 105,673 2008 - 99,644 2009 - 54,979 2010 - NONE TOTAL - 536,495 FUNDRAISING REVENUE 2009 - 27,393 2010 - 26,706, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 true 1705890 472932 1232958 true 0 0 3398 624 2774 733645 391122 342523 234543 86716 147827 493124 0 0 UNITED STATES GOVERNMENT AGENCY NOTES AND CORPORATE OBLIGATIONS 6290291 F 6290291 0 0 17366060 16974947 391113 -5630 0 -5630 385483 17551214 -5630 171979 18805 185154 17366060 0 0 17366060 17165731 171979 18805 190784 16974947 0 0 16974947 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, THE FEDERATION EXECUTED CONTROL OF THESE FUNDS AS A FISCAL AGENT. Explanation of escrow agreement Schedule D, Part IV, Line 2b 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, THE FEDERATION EXECUTED FINANCIAL CONTROL OF THESE FUNDS AS A FISCAL AGENT. AN AMOUNT DUE TO THE STATE AND REGIONS ACCOUNT OF $44,914 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 THE FEDERATION AND 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, THE FEDERATION AND FOUNDATION ARE SUBJECT TO FEDERAL TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE FEDERATION 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. THE FEDERATION 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, 2010 OR 2009. Other revenues in audited financial statements not in form 990 Schedule D, Part XII, Line 2d COST OF GOODS SOLD - 18805; Other expenses in audited financial statements not in form 990 Schedule D, Part XIII, Line 2d COST OF GOODS SOLD - 18805; EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES SEND DELEGATIONS TO COMPETE IN INTERNATIONAL COMPETITION 172918 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES SEND DELEGATIONS TO COMPETE IN INTERNATIONAL COMPETITION 673855 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES SEND DELEGATIONS TO COMPETE IN INTERNATIONAL COMPETITION 80463 RUSSIA AND THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES SEND DELEGATIONS TO COMPETE IN INTERNATIONAL COMPETITION 173176 SUB SAHARAN AFRICA 0 0 PROGRAM SERVICES SEND DELEGATIONS TO COMPETE IN INTERNATIONAL COMPETITION 5948 0 0 1106360 false false false false false false SILENT AUCTION 26706 26706 0 0 26706 0 26706 0 0 0 0 0 0 0 26706 true UNIVERSAL GYMNASTICS 13439 SW 131ST MIAMI FL 33186 651084426 10000 ATHLETE TRAINING SUPPORT NATIONAL GYMNASTICS FOUNDATION 132 E WASHINGTON ST SUITE 700 INDIANPOLIS IN 46204 351757753 501(C)(3) 77214 PROGRAM SUPPORT 1 1 COLLEGIATE SCHOLARSHIP ASSISTANCE 7 12279 ELITE ATHLETE SUPPORT 61 786802 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, THE UNITED STATES GYMNASTICS FEDERATION 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. X true true X X X X false false false false false false false true false STEVE PENNY 320658 0 50000 0 26783 0 14700 0 15209 0 427350 0 0 0 Travel for companions Schedule J, Part I, Line 1a THE PRESIDENT OF THE UNITED STATES GYMNASTICS FEDERATION, STEVE PENNY, IS ALLOWED TRAVEL FOR COMPANIONS ON LIMITED OCCASIONS AS PART OF HIS EMPLOYMENT CONTRACT. TRAVEL EXPENSES INCURRED ARE TREATED AS TAXABLE COMPENSATION TO THE PRESIDENT 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. Description of other program services Form 990, Part III, Line 4d COMMUNICATIONS: THE UNITED STATES GYMNASTICS FEDERATION DOES EVERYTHING IT CAN TO HELP PROMOTE THE SPORT AND DELIVER THE POSITIVE MESSAGE ABOUT BEING INVOLVED IN THE SPORT OF GYMNASTICS. MEDIA RELEASES ABOUT UPCOMING EVENTS, ATHLETE'S COMPETITIVE SUCCESS OVERSEAS, AND OTHER GYMNASTICS RELATED STORIES ARE GENERATED ON A DAILY BASIS. USA GYMNASTICS MAINTAINS A WEB SITE TO QUICKLY DELIVER UPDATED INFORMATION FOR MEMBERS AND FANS OF THE SPORT ALIKE. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 (CONTINUED FROM PART III) THE UNITED STATES GYMNASTICS FEDERATION 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 UNITED STATES OLYMPIC GYMNASTICS TEAM AND OTHER NATIONAL TEAMS, THE UNITED STATES GYMNASTICS FEDERATION 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 THE UNITED STATES GYMNASTICS FEDERATION 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 THE UNITED STATES GYMNASTICS FEDERATION 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 GOVERNING BODY 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. 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. THIS PROCESS IS DONE ANNUALLY. 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 TO OBTAIN COMPARABILITY DATA AND TO ENSURE COMPENSATION IS REASONABLE. THE DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES. THIS PROCESS WAS LAST UNDERTAKEN IN 2010. Public Disclosure Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S FINANCIAL STATEMENTS 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. PROCESS FOR DETERMINING COMPENSATION OF OTHER OFFICERS FORM 990, PART VI, SECTION B, LINE 15B THE COMPENSATION OF OTHER OFFICERS IS DETERMINED BY THE PRESIDENT. HE 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 2010. WRITTEN WHISTLEBLOWER POLICY FORM 990, PART VI, SECTION B, LINE 13 THE ORGANIZATION HAS DRAFTED A WRITTEN WHISTLEBLOWER POLICY THAT IS CURRENTLY IN THE BEGINNING REVIEW STAGES. THE POLICY IS EXPECTED TO BE IMPLEMENTED BY DECEMBER 31, 2011. Average hours worked per week for related organization Form 990, Part VII, Section A, Column B GEORGE DREW - DEVOTES 1 HOUR PER WEEK TO NATIONAL GYMNASTICS FOUNDATION, INC., A RELATED TAX-EXEMPT ORGANIZATION. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - -5630; ROUNDING - -1; NATIONAL GYMNASTICS FOUNDATION INC 132 E WASHINGTON ST STE 700 INDIANAPOLIS IN 46204 351757753 PROGRAM SUPPORT IN 501(C)(3) 11 - Type I NA false true true false false false false false false false false false true true false true false false