2020-11-16T10:25:53-06:00 2019-12-31 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2019-01-01 751847871 USA GYMNASTICS % BERNADETTE M BARRON USAG 3172375050 130 E WASHINGTON STREET Suite 700 INDIANAPOLIS IN 46204 BERNADETTE M BARRON CFO 3172375050 2020-11-15 true Paul Hammerschmidt P01384178 2128858000 2019 2022-09-23 18:48:47Z LI LI LEUNG 130 E WASHINGTON ST INDIANAPOLIS IN 46204 26519027 false X WWW.USAGYM.ORG X 1964 TX USA GYMNASTICS IS THE DESIGNATED NATIONAL GOVERNING BODY FOR THE SPORT OF GYMNASTICS IN THE UNITED STATES. 15 15 61 3800 0 0 4946778 6737971 18843183 19173343 46423 21256 344476 560042 24180860 26492612 833067 1069935 0 0 6103597 4817258 0 0 0 21264974 25493189 28201638 31380382 -4020778 -4887770 85260444 6295705 87720411 13344881 -2459967 -7049176 X USA GYMNASTICS IS THE DESIGNATED NATIONAL GOVERNING BODY OF THE OLYMPIC SPORT OF GYMNASTICS. THE ORGANIZATION WAS SO DESIGNATED BY THE UNITED STATES OLYMPIC AND PARALYMPIC COMMITTEE (USOPC). 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 AND WORLD GYMNASTICS TEAMS AND OTHER NATIONAL TEAMS, USA GYMNASTICS SUPPORTS AND PROMOTES THE SPORT OF GYMNASTICS THOUGH ATHLETE AND COACH DEVELOPMENT, EVENT SANCTIONING, SAFETY AND EDUCATION. false false 8088165 1069935 1931882 PROGRAM SERVICES - USA GYMNASTICS HAS THE RESPONSIBILITY TO SELECT, DEVELOP AND TRAIN THE NATIONAL AND OLYMPIC TEAMS FOR GYMNASTICS. EXPENSES INCLUDE TRAVEL TO INTERNATIONAL COMPETITION, TRAINING CAMPS, ATHLETE AND COACH SUPPORT, APPAREL, JUDGES, DEVELOPMENT AND TRAINING AND EARLY TALENT IDENTIFICATION. THE FIVE PROGRAM DISCIPLINES INCLUDE WOMEN'S ARTISTIC, MEN'S ARTISTIC, RHYTHMIC, TRAMPOLINE & TUMBLING AND ACROBATICS. 5435121 0 14799026 MEMBER SERVICES USA GYMNASTICS HAS OVER 200,000 MEMBERS AFFILIATED WITH OVER 2,500 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 CONDUCTS THE ONGOING OPERATION OF ADMINISTRATION. USA Gymnastics holds national and regional congresses throughout the year to educate our gynastic's community on best practices. USA Gymnastics maintains several social media channels whereby domestic and international success and gymnast stories can be communicated worldwide. 1036665 0 0 USA GYMNASTICS IS COMMITTED TO Provide a safe environment and create a foundation for competitive excellence both in and beyond the gym and holistically develop our gymnasts. USA GYMNASTICS PROVIDES AWARENESS, PREVENTION AND REPORTING INFORMATION REGARDING SEXUAL MISCONDUCT TO PROFESSIONAL MEMBERS, MEMBERS CLUBS, ATHLETE MEMBERS AND THEIR FAMILIES. IN JUNE 2017, USA GYMNASTICS LEADERSHIP APPROVED AND ADOPTED A NEW SAFE SPORT POLICY, WHICH IS MANDATORY FOR ALL MEMBERS TO COMPLY WITH. THIS POLICY INCLUDES INCREASING THE NUMBER OF INDIVIDUALS WHO FALL UNDER USA GYMNASTICS JURISDICTION, INCREASING THE CATEGORIES OF MISCONDUCT, ADDRESSING AND PROHIBITING BOUNDARY VIOLATIONS AND GROOMING BEHAVIORS, REQUIRING THE REPORTING OF SUSPICION OF ABUSE TO LAW ENFORCEMENT, REQUIRING THE NOTIFICATION TO USA GYMNASTICS OR US CENTER FOR SAFESPORT FOR ANY MISCONDUCT, AND REQUIRING COVERED INDIVIDUALS TO TAKE A DESIGNATED SAFE SPORT COURSE EVERY TWO YEARS. 4241457 0 2821581 18801408 true true false true false false false false true false true false false false true false false false false false true false false false false false false true true true false false false false false false false false true false false false false true true true false false true 1276 0 true 61 true false false false false false false false false false false false false X 15 15 false false false false true true false true false false false true true true true true true true true false IN X X BERNADETTE M BARRON 3172375050 130 E WASHINGTON STREET INDIANAPOLIS IN 46204 X Li Li Leung CEO EFF. 3/19 50.0 0.0 X 376724 0 11125 MARK BUSBY Legal Counsel - Safe Sports 40.0 0.0 X 148726 0 27232 Stefanie Korepin CPO EFF. 9/19/TREAS. THRU 9/19 50.0 0.0 X 141527 0 2811 LESLIE KING VP - Communications 45.0 0.0 X 127208 0 12433 Erica Koven Chief of Member Services 40.0 0.0 X 113276 0 12018 BRETT MCCLURE DIR. - MEN'S HIGH PERFORMANCE 40.0 0.0 X 110788 0 12018 Bernadette M Barron CFO eff. 4/19 30.0 0.0 X 110500 0 0 Scott Shollenbarger cfo (THRU 4/19) 40.0 0.0 X 60147 0 4304 Kevin White DIRECTOR 5.0 0.0 X 21387 0 0 Kittia Carpenter DIRECTOR 5.0 0.0 X 5747 0 0 Scott Lineberry DIRECTOR 5.0 0.0 X 750 0 0 Kathryn Carson BOARD CHAIR 20.0 0.0 X X 0 0 0 DAVID RUDD SECRETARY 5.0 0.0 X X 0 0 0 Brent Lang DIRECTOR/TREASURER EFF. 9/19 5.0 0.0 X X 0 0 0 Lois Bingham DIRECTOR 5.0 0.0 X 0 0 0 Ivana Hong DIRECTOR 5.0 0.0 X 0 0 0 Dylan Maurer DIRECTOR (THRU 6/19) 5.0 0.0 X 0 0 0 Paul Ruggeri DIRECTOR EFF. 1/19 5.0 0.0 X 0 0 0 Rebecca Sereda DIRECTOR EFF. 7/19 5.0 0.0 X 0 0 0 Staci Slaughter DIRECTOR 5.0 0.0 X 0 0 0 Justin Spring DIRECTOR 5.0 0.0 X 0 0 0 Julie Springwater DIRECTOR 5.0 0.0 X 0 0 0 Justin Toman DIRECTOR EFF. 1/19 5.0 0.0 X 0 0 0 Kimberly Till DIRECTOR 5.0 0.0 X 0 0 0 1216780 0 81941 7 false true false Jenner Block 353 N Clark Street CHICAGO IL 60654 legal 1357170 Miller Johnson Snell Cummiskey PO Box 306 GRAND RAPIDS MI 49501 legal 659483 NBC Universal Media LLC PO Box 402971 ATLANTA GA 30384 Broadcast Services 600000 Elite Sportswear LP PO Box 16400 READING PA 19604 apparel 568308 PLEWS SHADLEY RACHER BRAUN LLP 1346 N DELAWARE STREET INDIANAPOLIS IN 46202 LEGAL 536516 12 2849626 3888345 234421 6737971 MEMBER SERVICES 900099 15339379 15339379 NATIONAL EVENT REVENUES 900099 3778442 3778442 PROGRAM EVENTS & CLINICS 900099 55522 55522 19173343 10310 10310 0 0 0 0 0 10946 10946 10946 10946 0 0 0 0 0 0 290013 26415 263598 263598 ADVERTISING 900099 7403 7403 PRIZE MONEY 900099 115548 115548 MISCELLANEOUS INCOME 900099 173493 173493 296444 26492612 19552489 0 202152 46873 46873 1023062 1023062 0 0 590684 353608 237076 0 3141797 1880810 1260987 194156 116230 77926 620920 371708 249212 269701 161454 108247 0 6613943 3959380 2654563 99074 59310 39764 0 0 0 1638471 551429 1087042 0 1237531 740837 496694 145428 87059 58369 0 385774 230940 154834 4769575 2855265 1914310 0 0 0 0 174782 104632 70150 0 4433183 2653887 1779296 EVENT FACILITY COSTS 2731964 1635467 1096497 0 EVENT PRODUCTION 2090918 1251710 839208 0 REBATES 700453 419320 281133 0 SECURITY 208327 124713 83614 0 263766 173714 90052 31380382 18801408 12578974 0 6739303 4521305 287766 734321 0 0 639250 55000 0 0 0 0 0 0 107108 104755 506934 502729 1654030 1276435 358273 377595 1621810 0 0 0 0 0 0 0 75000000 0 85260444 6295705 2111766 5827763 0 0 6903303 7507345 0 0 3605716 0 0 0 0 0 0 0 75099626 9773 87720411 13344881 X -2459967 -7049176 0 0 -2459967 -7049176 85260444 6295705 -4887770 298561 X false false false X 3392959 5093324 3898090 4946778 6737971 24069122 19676988 28267585 20701587 19140674 19552489 107339323 0 0 0 23069947 33360909 24599677 24087452 26290460 131408445 602000 647500 739374 1283440 2849626 6121940 0 602000 647500 739374 1283440 2849626 6121940 125286505 405446 840817 321449 37543 10310 1615565 0 405446 840817 321449 37543 10310 1615565 0 0 0 0 0 180896 180896 23475393 34201726 24921126 24124995 26481666 133204906 0.94056 0.95679 0.01213 0.01486 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 11000 11000 false false PART II-B, LINE 1I: THE ORGANIZATION ENGAGED A LEGAL FIRM TO CONSULT ON LEGISLATIVE MATTERS OR DEVELOPMENTS THAT COULD SPECIFICALLY HAVE AN IMPACT ON THE OPERATIONS OF USA GYMNASTICS. THE TOTAL AMOUNT PAID TO THE LEGAL FIRM IN 2019 WAS $11,000. 218384 153260 65124 1089975 806627 283348 345672 316549 29123 377595 0 OTHER LIABILITY 9773 9773 Europe (Including Iceland and Greenland) Program Services TRAVEL COSTS & FEES 329261 Middle East and North Africa Program Services TRAVEL COSTS & FEES 84508 South America Program Services TRAVEL COSTS & FEES 69371 East Asia and the Pacific Program Services TRAVEL COSTS & FEES 58585 Russia and the Newly Independent States Program Services TRAVEL COSTS & FEES 57770 North America Program Services TRAVEL COSTS & FEES 43423 642918 642918 false false false false false false PART I, LINE 3, COLUMN (E): Travel costs & Fees for International events and competitions true National Gymnastics Foundation 130 W Washington Indianapolis IN 46204 351757753 501(c)(3) 46873 scholarships support 1 Elite Athlete Support 73 1023062 PART I, LINE 2: SCHOLARSHIP GRANTS MADE TO INDIVIDUALS ARE PAID DIRECTLY TO THE SCHOLASTIC INSTITUTION OF THE RECIPIENTS CHOICE OR ARE REIMBURSED TO THE INDIVIDUAL BASED ON DOCUMENTATION PROVIDED 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 PROPOSE DEEMED APPROPRIATE BY THE INDIVIDUAL RECIPIENT AND THEREFORE NO MONITORING OF THE FUNDS IS NECESSARY. FOR NCAA ELIGIBLE ATHLETES, ATHLETES CAN ONLY RECEIVE EXPENSES RELATED TO THEIR TRAINING AS ALLOWED BY NCAA REGULATIONS, AND USA GYMNASTICS WORKS WITH THE ATHLETES AND NCAA INSTITUTIONS TO MONITOR THAT THE EXPENSES QUALIFY UNDER THOSE REGULATIONS. X X X X false false false false false false false false false Li Li Leung CEO EFF. 3/19 376724 0 0 0 0 0 0 0 11125 0 387849 0 0 0 MARK BUSBY Legal Counsel - Safe Sports 148726 0 0 0 0 0 4805 0 22427 0 175958 0 0 0 X AIRPLANE TICKETS 1 20310 FAIR MARKET VALUE X MEDALS & AWARDS 1 59111 FAIR MARKET VALUE X FREIGHT EQUIPMENT 1 90000 FAIR MARKET VALUE X APPAREL 1 65000 FAIR MARKET VALUE false false false PART I, COLUMN B: THE NUMERICAL DATA REPORTED HERE REPRESENTS NUMBER OF CONTRIBUTIONS. FORM 990, PART III, LINE 4D: 1) HOSTED COMPETITIONS AS THE NATIONAL GOVERNING BODY OF THE SPORT OF GYMNASTICS, 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. EXPENSES: $2,991,669. REVENUE: $2,666,995. 2) COMMUNICATIONS USA GYMNASTICS PROMOTES THE SPORT AND HELPS DELIVER THE POSITIVE MESSAGE OF BEING INVOLVED IN THE SPORT OF GYMNASTICS VIA a VARIETY OF PLATFORMS. MEDIA RELEASES ABOUT UPCOMING EVENTS, ATHLETES COMPETITIVE SUCCESS OVERSEAS, AND OTHER GYMNASTICS RELATED STORIES ARE GENERATED ON A DAILY BASIS. USA GYMNASTICS MAINTAINS A WEBSITE AND HAS A FACEBOOK PAGE TO QUICKLY DELIVER UPDATED INFORMATION TO ITS MEMBERS AND FANS OF THE SPORT ALIKE. EXPENSES: $649,392. REVENUE: $154,586. 3) Medical - USA Gymnastics is committed to providing a safe environment and creating a foundation for competitive excellence both in and beyond the gym. For on-site events, USA Gymnastics provides splinting, wound care, massage therapy, therapeutic modalities, injury evaluation and treatment. USA Gymnastics provides long and short-term treatment and rehabilitation plans for all gymnastics disciplines including Men's and Women's Artistic, Rhythmic. Acrobatics and Trampoline. These initiatives support our commitment to athlete safety. EXPENSES: $600,396. FORM 990, PART VI, SECTION A, LINE 6: USA GYMNASTICS HAS THREE CLASSES OF MEMBERS THAT HAVE THE RIGHT TO ELECT POSITIONS TO THE THE BOARD OF DIRECTORS. ACCORDING TO THE BYLAWS, MEMBERS SHALL HAVE NO OWNERSHIP RIGHTS OR BENEFICIAL INTERESTS OF ANY KIND IN THE PROPERTY OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A: USA GYMNASTICS BOARD OF DIRECTORS SHALL CONSIST OF 15 MEMBERS, SELECTED AS FOLLOWS: 1) THREE NATIONAL MEMBERSHIP DIRECTORS ARE ELECTED BY A NATIONAL PROGRAM COMMITTEE IN PROPORTION TO THE NUMBER OF PROFESSIONAL MEMBERS IN THE VARIOUS GYMNASTICS DISCIPLINES. THE CURRENT NATIONAL MEMBERSHIP DIRECTORS REPRESENT WOMENS ARTISTIC GYMNASTICS, MENS ARTISTIC GYMNASTICS, AND ONE FOR THE REMAINING DISCIPLINES OF RHYTHMIC, TRAMPOLINE AND TUMBLING, AND ACROBATIC. 2) THREE ATHLETE DIRECTORS ARE ELECTED IN PROPORTION TO THE NUMBER OF ATHLETE MEMBERS IN THE VARIOUS GYMNASTICS DISCIPLINES. ATHLETE REPRESENTATIVES ARE FIRST ELECTED TO THE ATHLETES COUNCIL AND MUST MEET THE FEDERAL STATUTORY AND USOPC QUALIFICATIONS FOR ATHLETE REPRESENTATIVES. 3) EIGHT INDEPENDENT DIRECTORS ARE ELECTED BY THE BOARD, TO INCLUDE THE BOARD CHAIR. 4) ONE DIRECTOR IS ELECTED BY THE ADVISORY COUNCIL TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 8B: NO COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE FORM 990 WAS REVIEWED IN DETAIL BY MANAGEMENT. AFTER REVIEW A FINAL DRAFT WAS PRESENTED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. 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 STAFF QUESTIONNAIRES ARE THEN REVIEWED BY THE PRESIDENT, THE ETHICS COMMITTEE IS CHARGED WITH REVIEWING THE PRESIDENTS, THE BOARD OF DIRECTORS, AND SENIOR MANAGEMENTS CONFLICT OF INTEREST QUESTIONNAIRE. POTENTIAL CONFLICTS OF INTEREST ARE BROUGHT TO THE ATTENTION OF THE CHAIR OF THE BOARD, WHO THEN DIRECTS THE MATTER TO THE FULL BOARD OF DIRECTORS. THIS PROCESS IS DONE ANNUALLY. NO DIRECTOR, OFFICER, MEMBER OF ANY COMMITTEE OR EMPLOYEE SHALL PARTICIPATE IN 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. FORM 990, PART VI, SECTION B, LINE 15A: THE FINANCE, AUDIT AND COMPENSATION COMMITTEE ALONG WITH THE FULL BOARD OF DIRECTORS ANALYZES, REVIEWS AND ULTIMATELY DETERMINES COMPENSATION FOR THE CEO OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15B: THE CEO IS RESPONSIBLE FOR ANALYZING, REVIEWING AND DETERMINING THE COMPENSATION FOR EXECUTIVES AND KEY EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON OUR WEBSITE. THE CONFLICT OF INTEREST POLICY HOWEVER IS CURRENTLY NOT AVAILABLE TO THE PUBLIC. FORM 990, PART VII, SECTION A: NONE OF THE BOARD MEMBERS ARE PAID FOR THEIR SERVICES AS A BOARD MEMBER. HOWEVER, SOME BOARD MEMBERS RECEIVE COMPENSATION AS A COACH, JUDGE OR OTHER SERVICES AS PART OF THE ORGANIZATION'S OPERATIONS AND THAT REPORTABLE COMPENSATION IS REFLECTED IN PART VII. NATIONAL GYMNASTICS FOUNDATION INC 130 E WASHINGTON STREET STE 700 INDIANAPOLIS IN 46204 351757753 FUNDRAISING IN 501(C)(3) 12A USA GYMNASTI true false true true false false false false false false false true false false false false false false false NATIONAL GYMNASTICS FOUNDATION INC B 46873 FMV NATIONAL GYMNASTICS FOUNDATION INC C 2849626 FMV