2024-05-10T17:18:59-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2022-07-01 366066248 UNITED STATES CURLING ASSOCIATION UNIT 7153441199 2685 VIKINGS CIR 210 EAGAN MN 55121 ROBB VOLKENANT CEO 3123637665 2024-05-09 1 ROBB VOLKENANT 999009999 1 KIMBERLY ANDERSON CPA P00188889 6086628600 2024-05-09 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z USA CURLING DEAN GEMMELL 2685 VIKINGS CIR 210 EAGAN MN 55121 3410764 0 X WWW.USACURLING.ORG X 1958 WI TO PROMOTE THE SPORT OF CURLING. 9 9 20 4000 7353 4346 2624052 2779937 730277 516349 57 25 100725 114453 3455111 3410764 11097 0 0 0 1045524 1295108 0 0 74564 2784663 2080352 3841284 3375460 -386173 35304 1483320 1129888 1641016 1252280 -157696 -122392 X AS THE NATIONAL GOVERNING BODY FOR THE SPORT OF CURLING IN THE UNITED STATES, THE MISSION OF USA CURLING IS TO GROW, STRENGTHEN, AND ADVOCATE FOR THE OLYMPIC AND PARALYMPIC SPORT OF CURLING IN THE UNITED STATES BY PRIORITIZING ACCESSIBILITY AND PROGRAMMATIC DEVELOPMENT FROM GRASSROOTS TO PODIUM. 0 0 810103 77766 ELITE AND DEVELOPMENTAL ATHLETE PROGRAMS: SUPPORTS ATHLETE DEVELOPMENT, AS WELL AS THE ORGANIZATION'S OTHER PROGRAMS WITH THE ULTIMATE GOAL OF WINNING OLYMPIC MEDALS. 164975 0 0 MARKETING & COMMUNICATIONS: PROVIDE EVENT, CLUB, SPONSOR AND GENERAL CURLING INFORMATION TO OUR MEMBERSHIP AND THE PUBLIC VIA DIGITAL CURLING NEWS, WEBSITE, AND SOCIAL MEDIA POSTS. 1749240 0 438583 GROWTH & DEVELOPMENT: ASSIST MEMBER CLUBS IN MANAGEMENT ACTIVITIES SUCH AS ORGANIZATION, FINANCE, AND NEW MEMBER RECRUITING. 2724318 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 23 0 20 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 WI MN X X ROBB VOLKENANT 7153441199 2685 VIKINGS CIR STE 210 EAGAN MN 55121 BRET JACKSON CHAIR 5.00 X X 0 0 0 COLIN HUFMAN VICE-CHAIR 5.00 X X 0 0 0 ALEX AGRE DIRECTOR 2.00 X 0 0 0 JEFF ANNIS DIRECTOR 2.00 X 0 0 0 PATRICK MCDONALD DIRECTOR 2.00 X 0 0 0 TERRI GLEASON DIRECTOR 2.00 X 0 0 0 DARRYL HORSMAN DIRECTOR 2.00 X 0 0 0 ROGER SMITH DIRECTOR 2.00 X 0 0 0 TRACY LAWLESS DIRECTOR 2.00 X 0 0 0 ERIC GLEASON CFO (TERM 2/2023) 50.00 X 127190 0 1071 DEAN GEMMELL CEO 40.00 X 64012 0 12258 JEFFREY PLUSH CEO (TERM 10/2022) 50.00 X 178500 0 6365 369702 0 19694 2 1 1 0 0 712570 2067367 350000 2779937 ENTRY FEES 711300 250609 250609 CHAMPIONSHIP EVENTS 711210 187974 187974 EDUCATIONAL PROGRAMS 711300 77766 77766 516349 25 25 65637 0 65637 65637 TAX REFUNDS 900099 40463 40463 LICENSING & COMMISSION 711300 7353 7353 OTHER INCOME:MISCELLAN 900099 1000 1000 48816 3410764 516349 7353 107125 270482 218009 40573 11900 813053 593177 170063 49813 116982 88892 20298 7792 94591 76714 12818 5059 45650 45650 23853 23853 83771 40721 43050 162702 162702 46708 1288 45420 29454 29454 35539 35539 321457 318317 3140 44824 44824 4496 4496 11347 10074 1273 52406 45979 6427 INCOME TAXES 29700 29700 ATHLETES, TEAMS & COACH 630724 630724 COMMITTEES 273648 273648 UNIFORMS 131764 131764 152309 132309 20000 3375460 2724318 576578 74564 270337 93867 133628 52939 27200 74750 57724 63691 874197 719849 6812 9027 20191 27382 158104 75394 87558 82710 5673 5673 1483320 1129888 428170 296580 267538 81632 687500 621426 236539 231373 21269 21269 1641016 1252280 X -162696 -127392 5000 5000 -157696 -122392 1483320 1129888 35304 0 X 0 1 X 1 0 X 2361052 2350809 1775301 2624052 2779937 11891151 445871 387779 171863 664056 516349 2185918 2806923 2738588 1947164 3288108 3296286 14077069 11666 5000 16666 0 11666 5000 16666 14060403 150487 75353 37647 75057 25 338569 7113 3888 75471 7353 93825 150487 82466 41535 150528 7378 432394 6 107110 107116 2957410 2821054 1988705 3438636 3410774 14616579 0.96190 0.96270 0.02960 0.03610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 158104 75394 82710 82710 FUNDS HELD FOR OTHERS 21269 21269 X PART IV, LINE 2B: THE ASSOCIATION HAS SIX PASS-THROUGH TEN-YEAR NOTES WITH CURLING CLUBS. THE WORLD CURLING FEDERATION HAS AGREED TO PROVIDE THESE CLUBS INTEREST FREE LOANS TOWARDS THE ACQUISITION AND CONSTRUCTION OF CURLING FACILITIES, AND THESE LOANS RUN THROUGH THE ASSOCIATION. THE ASSOCIATION HAS RECORDED NOTES RECEIVABLE AND OFFSETTING ESCROW LIABILITIES ON THEIR BALANCE SHEET. PART X, LINE 2: THE ASSOCIATION HAS IMPLEMENTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH GAAP. THIS STANDARD DESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR CONSOLIDATED FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND ALSO PROVIDES GUIDANCE ON VARIOUS RELATED MATTERS SUCH AS DERECOGNIZING, INTEREST, PENALTIES AND DISCLOSURES REQUIRED. MANAGEMENT OF THE ASSOCIATION EVALUATES THE UNCERTAIN TAX POSITIONS TAKEN REGARDING UNRELATED BUSINESS INCOME TAXES, IF ANY, AND CONSULTS WITH OUTSIDE COUNSEL AS DEEMED NECESSARY. THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX LIABILITIES IN INCOME TAX EXPENSE. GERMANY 0 0 PROGRAM SERVICES NATIONAL TEAMS AND TRAVEL 7438 SWEDEN 0 0 PROGRAM SERVICES NATIONAL TEAMS AND TRAVEL 21723 CANADA 0 0 PROGRAM SERVICES NATIONAL TEAMS AND TRAVEL 92334 0 0 0 0 0 0 121495 0 121495 0 0 0 0 0 0 PART I, LINE 2: NOT APPLICABLE AS THE ORGANIZATON DOES NOT PROVIDE GRANT FUNDS OUTSIDE OF THE UNITED STATES. PART I, LINE 3: THE ORGANIZATION REVIEWS EXPENDITURES FOR EVENTS ATTENDED OUTSIDE OF THE U.S. AND REPORTS THESE ON SCHEDULE F BASED ON THE CAPABILITIES OF ITS ACCOUNTING SYSTEM. PART III ACCOUNTING METHOD: X 1 0 0 0 0 0 0 0 0 JEFFREY PLUSH CEO (TERM 10/2022) 178500 0 0 0 0 0 0 0 6365 0 184865 0 0 0 PART I, LINE 4A JEFFREY PLUSH, THE FORMER CEO, RECEIVED SEVERANCE PAY OF $164,432 WITH $24,861 OF BENEFITS DURING THE 2023 FISCAL YEAR. THESE PAYMENTS WILL OCCUR THROUGH 2024 PER THE AGREEMENT. X 350000 FAIR MARKET VALUE 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE US CURLING ASSOCIATION ARE THOSE REGIONAL CURLING ASSOCIATIONS IN THE UNITED STATES WHO ELECT MEMBERSHIP. AS A NONPROFIT, THERE ARE NO SHARES OR SHAREHOLDERS FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS HAVE THE ABILITY TO ELECT ONE OR MORE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS ARE PERMITTED UPON A 2/3 VOTE TO AMEND EITHER THE BY-LAWS OR ARTICLES. THE BY-LAWS ALSO PERMIT THE MEMBERS TO VETO AN EXECUTIVE COMMITTEE DECISION TO ELECT A NEW MEMBER TO THE USCA. OTHERWISE, DECISIONS ARE DECIDED UPON BY A MAJORITY VOTE OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED INTERNALLY BY THE CFO, AND THEN IS REVIEWED BY THE USCA FINANCE COMMITTEE BEFORE SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES, BOARD MEMBERS, AND COMMITTEE MEMBERS ARE ANNUALLY REQUIRED (THROUGH THE BOARD SECRETARY) TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT AND SIGN A FORM INDICATING THAT THEY HAVE RECEIVED AND UNDERSTAND THE USCA STATEMENT OF PRINCIPLES ON ETHICAL BEHAVIOR AND CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 FOR WAGES NOT FUNDED WITH USOC GRANTS (GRANTS MAY SET PARAMETERS), THE USCA HAS A HUMAN RESOURCE COMMITTEE RESPONSIBLE FOR DETERMINING / RECOMMENDING COMPENSATION OF KEY EMPLOYEES. ALL WAGES ARE APPROVED BY THE CHIEF EXECUTIVE OFFICER (IN THE CASE OF OTHER STAFF), AND THE BOARD (IN THE CASE OF THE CEO). THE CEO SETS/ADJUSTS OTHER EMPLOYEE SALARIES WITHIN CONTEXT OF INCREASED PAYROLL POOL APPROVED THROUGH THE ANNUAL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND ON ITS WEBSITE.