2018-11-06T16:00:30-06:00 2017-12-31 350921680 CROWE LLP 3815 River Crossing Parkway Suite 3 00 Indianapolis IN 462400977 990 2017-01-01 751847871 USA Gymnastics USAG 3178295658 130 E Washington St 700 Indianapolis IN 46204 Scott Shollenbarger CHIEF FINANCIAL OFFICER 2018-11-06 true Rachel Spurlock P00520729 3175698989 2017 2018-06-14 16:35:46Z SCOTT SHOLLENBARGER 130 E Washington St 700 Indianapolis IN 46204 26226576 false X www.usagym.org X 1964 IN USA GYMNASTICS IS THE DESIGNATED NATIONAL GOVERNING BODY FOR THE SPORT OF GYMNASTICS, INCLUDING THE DISCIPLINES OF WOMEN'S AND MEN'S ARTISTIC, RHYTHMIC, TRAMPOLINE & TUMBLING, ACROBATIC GYMNASTICS & GYMNASTICS FOR ALL, IN THE UNITED STATES. 20 17 72 3000 199870 -8947 5093324 3898090 27797853 20396346 32297 4828 1553866 758462 34477340 25057726 1651611 835250 0 6370910 6934665 0 0 24352087 18781357 32374608 26551272 2102732 -1493546 91845054 91033618 88810196 89472807 3034858 1560811 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 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 and World Gymnastics Teams and other national teams, USA Gymnastics supports and promotes the sport of gymnastics through athlete and coach development, event sanctioning, safety, and education. true false 8422593 835250 2477147 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. 4849815 14144037 MEMBER SERVICES: USA GYMNASTICS HAS OVER 180,000 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. 709667 USA GYMNASTICS IS COMMITTED TO FOSTERING A SAFE, FUN AND HEALTHY ENVIRONMENT FOR ALL MEMBERS. USA GYMNASTICS PROVIDES AWARENESS, PREVENTION AND REPORTING INFORMATION REGARDING SEXUAL MISCONDUCT TO PROFESSIONAL MEMBERS, MEMBER 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 new 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. 4831744 4080403 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. 1847571 0 0 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 WEB SITE, HAS A FACEBOOK PAGE, AND ISSUES SEVERAL PUBLICATIONS TO QUICKLY DELIVER UPDATED INFORMATION TO ITS MEMBERS AND FANS OF THE SPORT ALIKE. 6679315 4080403 20661390 true true false true false false false false true false true false false true true true false true 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 false false false true 1147 0 true 72 true true true false false false false false true false false false X 20 17 false false false false true true false true false false true true true true true true true true true true false IN X X Scott Shollenbarger 3178295658 130 E WASHINGTON STREET STE 700 Indianapolis IN 46204 Paul Parilla Board Chair 1.0 X X 0 0 0 Patti Conner Director 1.0 X 22637 0 0 Terin Humphrey Director 1.0 X 18000 0 0 Kathy Krebs Director 1.0 X 0 0 0 Kevin Martinez Director 1.0 X 0 0 0 Ivana Hong Director 1.0 X 0 0 0 Nataliya Kozitskaya Director 1.0 X 1600 0 0 Carisa Laughon Director 1.0 X 9647 0 0 Cathy Rigby-McCoy Director 1.0 X 0 0 0 Tom Koll Director 1.0 X 11415 0 0 Yoichi Tomita Director 1.0 X 600 0 0 Mike Burns Director 1.0 X 350 0 0 Kelli Hill Director 1.0 X 0 0 0 Casey Koenig Director 1.0 X 0 0 0 Ava Gehringer Director 1.0 X 0 0 0 David Benck Director 1.0 X 0 0 0 Dylan Maurer Director 1.0 X 0 0 0 Austin White Director 1.0 X 3940 0 0 Rome Milan Director 1.0 X 0 0 0 David Durante Director 1.0 X 250 0 0 Jay Binder Vice Chair/Secretary 1.0 X 3225 0 0 Bitsy Kelley Treasurer 1.0 X 0 0 0 Steve Penny President (through March 2017) 40.0 X 547643 0 14913 Kerry Perry President (beginning December 2017) 40.0 X 34327 0 0 John Hewett Chief Financial Officer 40.0 1.0 X 140742 0 21956 Davonshe Galimore Chief Operating Officer 40.0 X 239346 0 28672 Rhonda Faehn Sr VP Women's Program 40.0 X 268611 0 47712 Cheryl Jarrett Vice President Member Services 40.0 X 135914 0 34421 Luan Peszek VP Program Development 40.0 X 131422 0 30914 Leslie King VP Communications 40.0 X 117834 0 19136 Jeff Smith Events and IT Director 40.0 X 110355 0 27840 1797858 0 225564 8 false true false Faegre Baker Daniels LLC 300 N Meridian Suite 2700 Indianapolis IN 46204 Legal 1277148 NBC Universal Media LLC PO Box 402971 Atlanta GA 30384 Television Broadcast Services 790000 Krieg Devault LLP One Indiana Square Suite 2800 Indianapolis IN 46204 Legal 462422 CRE 130 LLC 6500 City West Parkway Suite 440 Eden Prairie MN 55344 Facilities maint and rental 251920 Miller Johnson Snell & Cummiskey PO Box 306 Grand Rapids MI 49501 Legal 179137 7 X 739374 3158716 362350 3898090 Member Services 900099 13942823 13942823 National Event Revenues 900099 4080403 4080403 Program Events and Clinics 900099 2373120 2373120 0 0 0 0 20396346 68098 68098 253351 253351 0 0 1050000 1113270 -63270 0 -63270 -63270 242496 55580 186916 186916 Advertising 511120 192317 192317 Memorabilia revenues 900099 14299 14299 Intl Comp Prize Money 900099 56865 56865 54714 47161 7553 0 318195 25057726 20701587 199870 258179 X 62781 62781 772469 772469 1909260 589979 1319281 3866721 3153719 713002 196948 185104 11844 637274 515843 121431 324462 251260 73202 1990873 27518 1963355 44620 0 44620 48000 48000 8671 8671 4552028 4289870 262158 0 374422 374422 579606 437465 142141 288686 99125 189561 327271 62325 264946 4483175 4252680 230495 722184 722184 179975 179975 1706755 1597786 108969 Event Production 182067 182067 Event Facility costs 1157868 1157868 0 Apparel 264171 260330 3841 Local Org Comm Costs 109340 109340 1761645 1557255 204390 0 26551272 20661390 5889882 0 10228525 9101496 590132 565547 1320124 1058687 0 0 0 123919 115297 987936 1007875 2062026 1555081 552851 506945 2337625 2284001 0 0 75703942 76393770 91845054 91033618 1963610 1864149 6808583 6947880 0 80038003 80660778 88810196 89472807 X 3034858 1560811 3034858 1560811 91845054 91033618 -1493546 19499 0 X false true X true false X 2721330 2889927 3258553 5093324 3898090 17861224 18723609 19933385 19616938 28029967 20638842 106942741 0 0 0 21444939 22823312 22875491 33123291 24536932 124803965 310000 407000 602000 647500 739374 2705874 0 0 0 0 0 0 310000 407000 602000 647500 739374 2705874 122098091 447307 323386 405446 840817 321449 2338405 0 447307 323386 405446 840817 321449 2338405 22978 30679 32575 0 86232 209878 110992 118012 307428 118325 864635 22102124 23280668 23429628 34304111 24976706 128093237 0.9532 0.9702 0.0183 0.0219 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MEMORABILIA REVENUES, COLUMN A - 22122.0, COLUMN B - 14285.0, COLUMN C - 18765.0, COLUMN D - 12961.0, COLUMN E - 14299.0, COLUMN F - 82432.0; DESCRIPTION - OTHER INCOME, COLUMN A - 187756.0, COLUMN B - 96707.0, COLUMN C - 99247.0, COLUMN D - 294467.0, COLUMN E - 104026.0, COLUMN F - 782203.0; false false false false false false false false true 48000 48000 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY 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 2017 was $48,000. Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY 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 2017 was $48,000. true 5038003 622775 5660778 false 214136 102497 111639 1520785 1157212 363573 327105 295372 31733 506945 Due From National Gymnastics Foundation 1383770 INVESTMENT IN LLC 10000 Insurance Receivable 75000000 76393770 Contingent Liability 75000000 Funds Held for Others 5660778 80660778 X 25323551 19499 190746 55580 265825 25057726 0 0 25057726 26797598 190746 55580 246326 26551272 0 0 26551272 Schedule D, Part IV, Line 1b Agent, trustee, custodian, or other intermediary arrangement 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. Additionally, in 2012, USA Gymnastics assumed financial control of cash attributable to the Pan American Gymnastics Union (PAGU), and periodically makes deposits and disbursements at the direction of PAGU elected officers and the Federation Internationale De Gymnastique. As of 12/31/2017, an amount due to the State and Regions accounts and to the PAGU account of $5,660,778 has been recorded on the Statement of Financial Position. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Internal Revenue Service has ruled that both the Organization 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 Organization and Foundation are subject to federal tax on any unrelated business taxable income. 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 Organization and Foundation do not expect the total amount of unrecorded tax benefits to significantly change in the next 12 months. The Organization and Foundation recognize interest and/or penalties related to income tax matters in income tax expense, and did not have any amounts accrued for interest and penalties at December 31, 2017 or 2016. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 MERCHANDISING EXPENSE NETTED AGAINST INCOME - 55580 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 MERCHANDISING EXPENSE NETTED AGAINST INCOME - 55580 East Asia and the Pacific 0 0 Program Services TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS 45620 Europe (Including Iceland and Greenland) 0 0 Program Services TRAVEL COSTS & FEES FOR TRAINING AND INTERNATIONAL COMPETITIONS 578825 North America (Canada & Mexico only) 0 0 Program Services TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS 215167 Russia and Neighboring States 0 0 Program Services TRAVEL COSTS & FEES FOR TRAINING AND INTERNATIONAL COMPETITIONS 71319 0 0 0 0 0 0 910931 0 910931 false false false false false false true National Gymnastics Foundation Inc 130 E Washington St Suite 700 Indianapolis IN 46204 351757753 501(c)3 62781 Scholarship and Program support 1 0 ELITE ATHLETE SUPPORT 56 772469 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Scholarship grants made to individuals are paid directly to the scholastic institution of the recipient's 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 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 true true X X X X true false false false false false false true false Steve Penny President (through March 2017) 123404 0 0 0 424239 0 7500 0 7413 0 562556 0 0 0 John Hewett Chief Financial Officer 134871 0 5000 0 871 0 8752 0 13204 0 162698 0 0 0 Davonshe Galimore Chief Operating Officer 213830 0 25000 0 516 0 14712 0 13960 0 268018 0 0 0 Rhonda Faehn Sr VP Women's Program 263431 0 5000 0 180 0 16200 0 31512 0 316323 0 0 0 Cheryl Jarrett Vice President Member Services 130193 0 5000 0 721 0 8743 0 25678 0 170335 0 0 0 Luan Peszek VP Program Development 125887 0 5000 0 535 0 8396 0 22518 0 162336 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees Subject to the employment contract with the President, USA Gymnastics provided for membership dues at a social club in the amount of $1,989 for Steve Penny. The entire amount of dues paid were reported as taxable compensation on his 2017 W-2. Schedule J, Part I, Line 4a Severance or change-of-control payment Entered into a severance agreement with former President Steve Penny. Paid a total of $420,000 in 2017. Schedule J, Part I, Line 7 Non-fixed payments The board sets a bonus pool that is distributed to staff members, including the COO, CFO and the key employees. The bonuses awarded to each employee are discretionary. X AIRLINE TICKETS 1 115399 Market value X APPAREL 1 191951 Market value X MEDALS/AWARDS 1 55000 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Other - AIRLINE TICKETS Number of contributions Other - APPAREL NUMBER OF CONTRIBUTIONS Other - MEDALS/AWARDS NUMBER OF CONTRIBUTIONS Form 990, Part III, Line 2 New program services Based on the detailed assessment of an independent review, USA Gymnastics has overhauled its safe sport and child welfare policies as well as numerous governance and operational procedures in order to provide a safe environment for all participants. Form 990, Part III, Line 4d Description of other program services (Expenses $ 4,831,744 including grants of $)(Revenue $ 4,080,403) 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. Form 990, Part III, Line 4d Description of other program services (Expenses $ 1,847,571 including grants of $ 0)(Revenue $ 0) 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 WEB SITE, HAS A FACEBOOK PAGE, AND ISSUES SEVERAL PUBLICATIONS TO QUICKLY DELIVER UPDATED INFORMATION TO ITS MEMBERS AND FANS OF THE SPORT ALIKE. Form 990, Part VI, Line 6 Classes of members or stockholders USA Gymnastics has three classes of members that have the right to elect positions to 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, Line 7a Members or stockholders electing members of governing body USA Gymnastics has three 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, club owners & judges. The professional members have the right to elect positions within their discipline to the board of directors. The second class of members is the athlete members, made up of athletes who have either participated in the Olympic/World Champs/Pan Am Games within 10 years or have been a national team member within 2 years. The athlete members have the right to collectively elect 5 positions to the board of directors. the advisory council, consisting of gymnastics related organizations, appoints 3 members to the Board. A third class of members are the organizational members (YMCA, AAU etc), which as a group, appoint 3 members to the Board of Directors. The Board itself elects a Chair and other officers, as well as appointing Public Sector members. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization does not have any committees with authority to act on behalf of the governing body. Form 990, Part VI, Line 11b Review of form 990 by governing body The form 990 is reviewed in detail by the management. In addition, a final draft of the form 990 was presented to the Board of Directors before it was filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy 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 President's, the Board of Directors', and senior management's conflict of interest questionnaire. Potential conflicts of interest are brought to the attention of the President 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 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. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE COMPENSATION COMMITTEE AND THE FULL BOARD OF DIRECTORS REVIEW CEO COMPENSATION ANNUALLY, UTILIZING INFORMATION PROVIDED IN AN IN-DEPTH COMPENSATION STUDY THAT WAS CONDUCTED BY AN EXTERNAL PARTY IN 2014. THIS PROCESS IS DOCUMENTED IN THE BOARD MEETING MINUTES, AND WAS LAST UNDERTAKEN IN 2017. In 2014, the Board of Directors commissioned a compensation review for the upper management and department directors of the organization, including the President/CEO, COO, CFO, VPS of Marketing, Communications, and Member Services, Program Directors, and Event Director. THE INFORMATION GATHERED DURING THIS ANALYSIS REMAINS RELEVANT FOR THE CURRENT YEAR COMPENSATION REVIEW FOR THE CEO. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE CEO IS RESPONSIBLE FOR REVIEWING AND DETERMINING THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES. AFTER THE CEO DETERMINES EACH INDIVIDUAL'S ANNUAL SALARY, THE AMOUNTS ARE SHARED WITH AND REVIEWED BY THE FINANCE COMMITTEE. IN EVALUATING ANNUAL COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES, THE CEO AND FINANCE COMMITTEE UTILIZE INFORMATION PROVIDED IN AN IN-DEPTH COMPENSATION STUDY THAT WAS CONDUCTED BY AN EXTERNAL PARTY IN 2014. THIS PROCESS IS DOCUMENTED IN THE FINANCE COMMITTEE MEETING MINUTES, AND WAS LAST UNDERTAKEN IN 2016. The Board of Directors commissioned a compensation analysis in 2014 that was used in the deliberative process of the President to evaluate and establish compensation levels of the other executive and management staff. The analysis included information of local and national sports organizations of similar size and scope. THE INFORMATION GATHERED DURING THIS ANALYSIS REMAINS RELEVANT FOR THE CURRENT YEAR COMPENSATION REVIEW FOR OTHER OFFICERS/KEY EMPLOYEES. Form 990, Part VI, Line 19 Required documents available to the public 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. Form 990, Part VII, Section A Compensation of Directors 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 as part of the organization's operations, and that reportable compensation is reflected in Part VII. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Commission Rev - Total Revenue: 7553, Related or Exempt Function Revenue: , Unrelated Business Revenue: 7553, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Misc REvenue - Total Revenue: 47161, Related or Exempt Function Revenue: 47161, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees Admin Service Fees - Total Expense: 2349761, Program Service Expense: 2091403, Management and General Expenses: 258358, Fundraising Expenses: ; Gymnastics fees (coaching/judging/clinicians) - Total Expense: 1872302, Program Service Expense: 1868502, Management and General Expenses: 3800, Fundraising Expenses: ; Communications consulting expense - Total Expense: 329965, Program Service Expense: 329965, Management and General Expenses: 0, Fundraising Expenses: ; NATIONAL GYMNASTICS FOUNDATION INC 130 E WASHINGTON ST STE 700 INDIANAPOLIS IN 46204 351757753 PROGRAM SUPPORT IN 501(c)(3) Type I USA GYMNASTICS true false true true false false false false false false false false true false true true false true false false National Gymnastics Foundation Inc B 62781 FMV National Gymnastics Foundation Inc C 739374 FMV