2017-11-15T13:02:03-06:00 2016-12-31 350921680 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 3 00 Post Office Box 40977 Indianapolis IN 462400977 990 2016-01-01 751847871 USA Gymnastics USAG 3178295658 130 E Washington St 700 Indianapolis IN 46204 John Hewett CHIEF FINANCIAL OFFICER 2017-11-15 true Rachel Spurlock P00520729 3175698989 2016 2017-02-10 21:41:12Z X KERRY PERRY 130 E Washington St 700 Indianapolis IN 46204 35231965 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. 19 17 69 3000 310429 30497 3392959 5093324 19290439 27797853 48030 32297 1008779 1553866 23740207 34477340 1588472 1651611 0 5541941 6370910 0 0 15728405 24352087 22858818 32374608 881389 2102732 9173512 11807049 8234017 8772191 939495 3034858 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 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 11755352 166319 12891201 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. 9489759 1485292 2201726 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. 4769152 13174658 MEMBER SERVICES: USA GYMNASTICS HAS OVER 160,000 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. 1747414 COMMUNICATIONS: USA GYMNASTICS PROMOTES THE SPORT AND HELPS DELIVER THE POSITIVE MESSAGE ABOUT 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 FOR ITS MEMBERS AND FANS OF THE SPORT ALIKE. 1747414 27761677 true true false true false false false false true false true false false true false 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 true true false false true 1111 0 true 69 true true true false false false false false false false false false X 19 17 false false false false true true false true true false true true true true true true true true true true true false IN X X JOHN HEWETT 3178295658 130 E WASHINGTON STREET STE 700 Indianapolis IN 46204 Paul Parilla Board Chair 1.0 X X 0 0 0 Jim Morris Treasurer 1.0 X X 0 0 0 Brooke Bushnell Toohey Director 1.0 X 6950 0 0 Jay Binder Director 1.0 X 3425 0 0 Mary Lou Retton Director 1.0 X 10000 0 0 Tom Koll Director 1.0 X 11371 0 0 Yoichi Tomita Director 1.0 X 0 0 0 Mike Burns Director 1.0 X 0 0 0 Bitsy Kelley Director 1.0 X 0 0 0 Tom Meadows Director 1.0 X 5146 0 0 Peter Dodd Director 1.0 X 3455 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 Alicia Quinn Director (PARTIAL YEAR) 1.0 X 0 0 0 Austin White Director 1.0 X 9905 0 0 Rome Milan Director 1.0 X 0 0 0 David Durante Director 1.0 X 0 0 0 Steve Penny President 40.0 X 625269 0 45460 Gary Anderson Secretary 1.0 X 0 0 0 John Hewett Chief Financial Officer 40.0 1.0 X 144936 0 21610 Davonshe Galimore Chief Operating Officer 40.0 X 179718 0 24507 Lee Johnson VP Marketing 40.0 X 151894 0 39015 Cheryl Jarrett Vice President Member Services 40.0 X 141997 0 33660 Leslie King VP Communications 40.0 X 119907 0 18531 Rhonda Faehn Sr VP Women's Program 40.0 X 306623 0 45460 Luan Peszek VP Program Development 40.0 X 130676 0 29891 1851272 0 258134 11 false true false NBC Universal Media LLC PO Box 402971 Atlanta GA 30384 Television Broadcast Services 1040511 CRE 130 LLC 6500 City West Parkway Suite 440 Eden Prairie MN 55344 Facilities maint and rental 270830 AES Septic LLC 8215 FM 1488 5 Magnolia TX 77354 Construction 175656 App Press LLC 719 Virginia Ave Suite 101 Indianapolis IN 46203 Software design and maintenance 155000 Aimee Boorman 2554 E Paulstan Ct Sarasota FL 34237 COACHING 144000 7 X 647500 4445824 303862 5093324 Member Services 900099 13012355 13012355 National Event Revenues 900099 12891201 12891201 Program Events and Clinics 900099 1894297 1894297 0 0 0 0 27797853 67112 67112 773705 773705 0 0 650000 684815 -34815 0 -34815 -34815 0 232114 69810 162304 162304 Advertising 511120 281842 281842 Memorabilia revenues 900099 12961 12961 Intl Comp Prize Money 900099 81735 81735 241319 212732 28587 0 617857 34477340 28267585 310429 806002 X 70456 70456 1581155 1581155 1091752 254477 837275 0 4136026 3500833 635193 233791 202744 31047 585912 482249 103663 323429 251131 72298 730830 7598 723232 46510 46510 24000 24000 8635 8635 4007054 3684132 322922 0 562065 562065 1013216 864854 148362 68213 26815 41398 332151 67284 264867 5992238 5247380 744858 708832 708832 163319 163319 1446055 1371406 74649 Event Production 4305752 4305952 -200 Event Facility costs 1473357 1473357 Apparel 254160 236799 17361 Local Org Comm Costs 1114124 1114124 2101576 1748034 353542 0 32374608 27761677 4612931 0 3303536 5190522 516428 590132 787994 1320122 0 0 0 116431 123919 972013 987936 1927957 1375106 494534 552851 2365860 2337625 0 0 616716 703942 9173512 11807049 1276836 1963608 6957181 6808583 0 0 8234017 8772191 X 939495 3034858 939495 3034858 9173512 11807049 2102732 -7369 0 X false true X true false X 3686025 2721330 2889927 3258553 5093324 17649159 21877998 18723609 19933385 19616938 28029967 108181897 0 0 0 25564023 21444939 22823312 22875491 33123291 125831056 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 125831056 824481 447307 323386 405446 840817 2841437 0 824481 447307 323386 405446 840817 2841437 22978 30679 32575 86232 195404 209878 110992 118012 307428 941714 26583908 22102124 23280668 23429628 34304111 129700439 0.9702 0.9698 0.0219 0.0239 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MEMORABILIA REVENUES, COLUMN A - 16720.0, COLUMN B - 22122.0, COLUMN C - 14285.0, COLUMN D - 18765.0, COLUMN E - 12961.0, COLUMN F - 84853.0; DESCRIPTION - OTHER INCOME, COLUMN A - 178684.0, COLUMN B - 187756.0, COLUMN C - 96707.0, COLUMN D - 99247.0, COLUMN E - 294467.0, COLUMN F - 856861.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 24000 24000 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 2016 was $24,000. 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 2016 was $24,000. true 4664418 373585 5038003 false 181630 72037 109593 1422808 1025414 397394 323519 277655 45864 552851 Due From National Gymnastics Foundation 656601 INVESTMENT IN LLC 47341 703942 Amount Due to related org - NGF 0 X 34799781 -7369 260000 69810 322441 34477340 0 0 34477340 32704418 260000 69810 329810 32374608 0 0 32374608 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. As of 12/31/2016, an amount due to the State and Regions account of $5,047,959 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, 2016 or 2015. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 MERCHANDISING EXPENSE NETTED AGAINST INCOME - 69810 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 MERCHANDISING EXPENSE NETTED AGAINST INCOME - 69810 East Asia and the Pacific 0 0 Program Services TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS 234103 Europe (Including Iceland and Greenland) 0 0 Program Services TRAVEL COSTS & FEES FOR TRAINING AND INTERNATIONAL COMPETITIONS 274403 North America (Canada & Mexico only) 0 0 Program Services TRAVEL COSTS & FEES FOR INTERNATIONAL COMPETITIONS 22345 Russia and Neighboring States 0 0 Program Services TRAVEL COSTS & FEES FOR TRAINING AND INTERNATIONAL COMPETITIONS 111699 South America 0 0 Program Services Travel Expense for International Competition 637440 0 0 0 0 0 0 1279990 0 1279990 false false false false false false true National Gymnastics Foundation Inc 130 E Washington St Suite 700 Indianapolis IN 46204 351757753 501c3 64456 Support Scholarship and Gymnastics education 1 0 ELITE ATHLETE SUPPORT 66 1581155 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 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. X true true X X X X X false true false false false false false true false Steve Penny President 493937 0 100000 0 31332 0 15900 0 29560 0 670729 0 0 0 John Hewett Chief Financial Officer 130955 0 13000 0 981 0 9025 0 12585 0 166546 0 0 0 Davonshe Galimore Chief Operating Officer 159202 0 20000 0 516 0 11157 0 13350 0 204225 0 0 0 Lee Johnson VP Marketing 126793 0 25000 0 101 0 9489 0 29526 0 190909 0 0 0 Cheryl Jarrett Vice President Member Services 126316 0 15000 0 681 0 9127 0 24533 0 175657 0 0 0 Rhonda Faehn Sr VP Women's Program 256293 0 50000 0 330 0 15900 0 29560 0 352083 0 0 0 Luan Peszek VP Program Development 122152 0 8000 0 524 0 8372 0 21519 0 160567 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 $7,956. The entire amount of dues paid were reported as taxable compensation on his 2016 W-2. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan A 457(f) plan was created for CEO Steve Penny effective 12/31/2016; however, his employment with the organization was terminated prior to any payments being made into the plan. Schedule J, Part I, Line 7 Non-fixed payments 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 COO, CFO and the key employees. The bonuses awarded to each employee are discretionary. X AIRLINE TICKETS 1 129279 Market value X APPAREL 1 119583 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 4d Description of other program services (Expenses $ 1,747,414 including grants of $) COMMUNICATIONS: USA GYMNASTICS PROMOTES THE SPORT AND HELPS DELIVER THE POSITIVE MESSAGE ABOUT 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 FOR 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 11b Review of form 990 by governing body The form 990 is reviewed in detail by the CFO 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. 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 2016. 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 to the organization, and that reportable compensation is reflected in Part VII. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Travel Commission - Total Revenue: 28587, Related or Exempt Function Revenue: , Unrelated Business Revenue: 28587, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Olympic Family travel - Total Revenue: 129494, Related or Exempt Function Revenue: 129494, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Intl Participation Fees - Total Revenue: 29309, Related or Exempt Function Revenue: 29309, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Misc and Other - Total Revenue: 53929, Related or Exempt Function Revenue: 53929, 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: 686293, Program Service Expense: 584691, Management and General Expenses: 101602, Fundraising Expenses: ; Gymnastics fees (coaching/judging/clinicians) - Total Expense: 3118964, Program Service Expense: 3099441, Management and General Expenses: 19523, Fundraising Expenses: ; Communications consulting expense - Total Expense: 201797, Program Service Expense: 0, Management and General Expenses: 201797, 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 64456 FMV NATIONAL GYMNASTICS FOUNDATION INC C 647500 FMV