2024-11-15T18:48:29-05:00 2023-12-31 834556713 MCMILLEN & COMPANY PLLC 2812 W COLORADO AVE SUITE 200 COLORADO SPRINGS CO 80904 990 2023-01-01 841357609 USA WATER POLO INC USAW 7145005494 6 MORGAN SUITE 150 IRVINE CA 92618 JAMES DAVIS CEO 7148785445 2024-11-15 true LANE SW MCMILLEN P01426981 7199220064 2024-11-15 2023 2024-10-15 13:58:12Z JAMES DAVIS 17924897 false X WWW.USAWATERPOLO.ORG X 1996 CA GROW THE SPORT OF WATER POLO THROUGHOUT THE UNITED STATES AND WIN MEDALS IN THE OLYMPIC GAMES, WORLD CHAMPIONSHIPS, AND PAN AMERICAN GAMES. 17 17 282 100 79100 4410897 4132152 11021236 12858796 7422 174778 565989 597844 16005544 17763570 25200 40750 0 5060890 5476917 200319 20000 799249 10682995 13247153 15969404 18784820 36140 -1021250 10153870 9551665 3588265 4007310 6565605 5544355 X GROW THE SPORT OF WATER POLO THROUGHOUT THE UNITED STATES AND WIN MEDALS IN THE OLYMPIC GAMES, WORLD CHAMPIONSHIPS, AND PAN AMERICAN GAMES. false false 2470679 363902 MEN'S INTERNATIONAL PROGRAM: SUPPORTS USA MEN'S NATIONAL TEAM PROGRAMS, INCLUDING INTERCONTINENTAL TOURNAMENT, HOSTING COMMON TRAINING WITH FOREIGN TEAMS, AND TEAMS TRIPS TO RUSSIA, HUNGARY, ITALY, CANADA AND JAPAN. PROGRAM ALSO SUPPORTS VARIOUS LOWER LEVEL TEAM TRAINING AND INTERNATIONAL TRIPS. 2782697 182311 WOMEN'S INTERNATIONAL PROGRAM: SUPPORTS USA WOMEN'S NATIONAL TEAM PROGRAMS, INCLUDING HOSTING COMMON TRAINING WITH FOREIGN TEAMS AND TEAM TRIPS TO NEW ZEALAND, CHINA, CANADA AND RUSSIA. PROGRAM ALSO SUPPORTS VARIOUS LOWER LEVEL TEAM TRAINING AND INTERNATIONAL TRIPS.VARIOUS LOWER LEVEL TEAM TRAINING AND INTERNATIONAL TRIPS. 5638839 7176162 MEMBERSHIP AND SPORT DEVELOPMENT: SUPPORTS USA WATER POLO MEMBERSHIP PROGRAMS. MEMBERS RECEIVED SPORT ACCIDENT INSURANCE, MEMBERSHIP CARDS, USAWP PUBLICATIONS, AND MAY PARTICIPATE IN USAWP SANCTIONED TOURNAMENTS BASED ON MEMBERSHIP LEVEL. 6021847 40750 3273314 OTHER PROGRAM SERVICES: SUPPORTS OTHER USA WATER POLO PROGRAMS, INCLUDING THE OLYMPIC HIGH PERFORMANCE PROGRAM. OLYMPIC DEVELOPMENT PROGRAM: APPROXIMATELY 5,000 PARTICIPANTS AGED 11TH GRADE AND YOUNGER TRAINED IN THE PROGRAM. CAMPS HELD NATIONWIDE. NATIONAL TRAINING CENTER: PROMOTE AND SUPPORT THE CONSTRUCTION AND OPERATION OF A WORLD-CLASS NATIONAL TRAINING CENTER FOR PUBLIC AND ELITE TEAM BENEFIT. 6021847 40750 3273314 16914062 true true false false false false false false false true true false false false true true true false false false true false false true true false false false false true false false false false false false false false true false false false false false false false false true 122 0 true 282 true true true false false false false true true false false false false false false X 17 17 false false false false true true false true true false true true true true true true true true true false false CA X X THE CORPORATION 7145005445 6 MORGAN ST SUITE 150 IRVINE CA 92618 WILLIAM SMITH CHAIRMAN 4.00 X X 0 0 0 SUSAN BAO VICE CHAIR 4.00 X X 0 0 0 ALFONSO PULIDO SECRETARY 4.00 X X 0 0 0 GERRIT ADAMS MEMBER 4.00 X 0 0 0 RUDY BALDONI MEMBER 4.00 X 0 0 0 RICHARD ESTERKIN MEMBER 4.00 X 0 0 0 LU GUO MEMBER 4.00 X 0 0 0 JAMES NELSON MEMBER 4.00 X 0 0 0 FRANK QUESADA MEMBER 4.00 X 0 0 0 SHELDON PANG MEMBER 4.00 X 0 0 0 WALTER PRICE MEMBER 4.00 X 0 0 0 JESSICA STEFFENS ATHLETE REP. 4.00 X 0 0 0 JOHN MANN ATHLETIC REP 4.00 X 0 0 0 PETER VARELLAS ATHLETIC REP 4.00 X 0 0 0 BRENDA VILLA ATHLETIC REP 4.00 X 0 0 0 MAX IRVING ATHLETIC REP 4.00 X 0 0 0 LOLO SLVER ATHLETIC REP 4.00 X 0 0 0 CHRISTOPHER RAMSEY CEO 40.00 X 485697 0 98352 ADAM KRIKORIAN WOMEN SR. 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TEAM 49.00 X 257185 0 38797 SCOTT AUBIN CFO 40.00 X 175157 0 38021 GREG MESCALL CHIEF COMMUN 40.00 X 177063 0 8875 RYAN CUNNANE CHIEF SPORT 40.00 X 169327 0 32926 SALLY WIGGINS CHIEF HR/COM 40.00 X 158435 0 26195 1783212 289394 7 false true false 440225 3691927 152940 4132152 EVENTS 711300 6138506 6138506 MEMBERSHIP REGISTRATIONS 711300 4259217 4259217 OLYMPIC DEVELOPMENT PROGRAM 711300 2438873 2438873 SANCTION FEES 711300 22200 22200 12858796 174778 174778 28800 28800 248038 440225 94532 153506 153506 361751 66795 294956 294956 ADVERTISING 711300 89557 10457 79100 OTHER INCOME 541800 31025 31025 120582 17763570 13195234 79100 357084 40750 40750 1499785 1111643 388142 3163478 2913879 75600 173999 35808 13688 3371 18749 359968 235751 28240 95977 417878 281715 72844 63319 765 765 16068 16068 20000 20000 822619 469786 148029 204804 11038 11038 150903 84436 45952 20515 198755 118978 29137 50640 4763387 4588024 101068 74295 30941 12103 18838 913184 847388 65796 REFEREES 1812570 1812570 HOST STIPEND 1080869 1080869 POOL MAINTENANCE & RENTAL 1003539 1003539 MISCELLANEOUS 656881 627661 16544 12676 1785634 1671282 61115 53237 18784820 16914062 1071509 799249 4760177 1978818 3123949 5507061 1336906 824430 441624 571982 502239 434939 42399 67300 10596 10596 571604 438219 19874 10153870 9551665 1124510 1231830 2036999 2203876 426756 571604 3588265 4007310 X 1094078 -216570 5471527 5760925 6565605 5544355 10153870 9551665 X -1021250 X false true X true false X 5429636 5333859 5991617 4410897 4132152 25298161 8855548 4451169 7305878 11554198 13262029 45428822 223995 139572 210984 178135 248038 1000724 14509179 9924600 13508479 16143230 17642219 71727707 765883 245326 950793 976733 907465 3846200 765883 245326 950793 976733 907465 3846200 67881507 18688 20314 44 26805 203578 269429 18688 20314 44 26805 203578 269429 14527867 9944914 13508523 16170035 17845797 71997136 0.94280 0.95080 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10461 1 1 10461 10461 16 16 10461 10461 15 15 10461 10461 14 14 10461 10461 13 13 10461 1.00000 false false 502239 434939 67300 67300 OPERATING LIABILITY - NONCURRENT POR 447780 OPERATING LEASE LIABILITY - CURRENT 123824 571604 X 17921117 63015 63015 17858102 -94532 -94532 17763570 18942367 63015 94532 157547 18784820 18784820 SCHEDULE D, PAGE 3, PART X THE CORPORATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL INCOME TAX. ACCORDINGLY, NO INCOME TAX PROVISION HAS BEEN RECORDED. THE CORPORATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, ARE SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DATE THEY WERE FILED. THE MANAGEMENT OF THE CORPORATION BELIEVES THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 4B FUNDRAISING EVENT EXPENSE NOT REPORTED NET OF INCOME ON FI -94,532 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EVENT EXPENSE NOT REPORTED NET OF INCOME ON FI 94,532 false EUROPE PROGRAM SERVICES EVENT TRAVEL 562781 EAST ASIA AND THE PACIFIC PROGRAM SERVICES EVENT TRAVEL 573950 SOUTH AMERICA PROGRAM SERVICES EVENT TRAVEL 36286 1173017 1173017 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 3 EUROPE 562,781 0 EAST ASIA AND THE PACIFIC 573,950 0 SOUTH AMERICA 36,286 0 X X X X X X true COMMUNITY COUNSELING SERVICE CO LLC 100 SPECTRUM CENTER DR SUITE 1210 IRVINE CA 92618 false 20000 -20000 20000 -20000 All States SO CAL GOLF TOU 358276 253993 104283 1099 14480 19329 GOLF TOURNAMENT 176471 77969 98502 500 19145 9552 2 153516 108263 45253 19629 10798 688263 440225 248038 1599 53254 39679 94532 153506 X X X false true false false false false false true false CHRISTOPHER RAMSEY CEO 347197 138500 58198 40154 584049 ADAM KRIKORIAN WOMEN SR. TEAM HEAD 338825 21523 16226 30002 406576 DEJAN UDOVOCIC MEN SR. TEAM HEAD CO 242161 15024 12918 25879 295982 SCOTT AUBIN CFO 140157 35000 8786 29235 213178 GREG MESCALL CHIEF COMMUNICATIONS 142063 35000 8875 185938 RYAN CUNNANE CHIEF SPORT GROWTH 134327 35000 7525 25401 202253 SALLY WIGGINS CHIEF HR/COMPLIANCE 123435 35000 4808 21387 184630 SCHEDULE J, PAGE 1, PART I, LINE 4 CHRISTOPHER RAMSEY 0 35,844 0 SCHEDULE J, PAGE 1, PART I, LINE 7 EMPLOYEES ARE ELIGIBLE FOR PERFORMANCE BONUSES AS DETERMINED BY THE APPROPRIATE BOARD COMMITTEE. X EQUIPMENT 4 74226 FMV X OUTFITTING 3 58714 FMV X PRINTING 1 20000 FMV false true false SCHEDULE M, PAGE 2, PART II NUMBER OF CONTRIBUTIONS IN PART I REPRESENT NUMBER OF CONTRIBUTORS. FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAM SERVICES: SUPPORTS OTHER USA WATER POLO PROGRAMS, INCLUDING THE OLYMPIC HIGH PERFORMANCE PROGRAM. OLYMPIC DEVELOPMENT PROGRAM: APPROXIMATELY 5,000 PARTICIPANTS AGED 11TH GRADE AND YOUNGER TRAINED IN THE PROGRAM. CAMPS HELD NATIONWIDE. NATIONAL TRAINING CENTER: PROMOTE AND SUPPORT THE CONSTRUCTION AND OPERATION OF A WORLD-CLASS NATIONAL TRAINING CENTER FOR PUBLIC AND ELITE TEAM BENEFIT. FORM 990, PAGE 6, PART VI, LINE 6 THIS ORGANIZATION HAS MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A INDIVIDUALS BELONGING TO CERTAIN MEMBERSHIP CATEGORIES AS DETERMINED BY THE BOARD OF DIRECTORS SHALL BE ENTITLED TO VOTE IN AN ELECTION FOR REPRESENTATIVES OF THEIR USA WATER POLO ZONE WHO WILL VOTE TO RATIFY THE SELECTION OF DIRECTORS TO THE BOARD AS PROVIDED IN ARTICLE 7.7 OF THE BYLAWS. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 WILL BE REVIEWED BY THE BOARD CHAIRMAN AND CEO PRIOR TO FILING. A COPY OF THE 990 IS EMAILED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY FORM IS REQUIRED TO BE COMPLETED AND SUBMITTED BY ALL BOARD MEMBERS, EMPLOYEES, AND RELEVANT OTHERS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD COMPENSATION COMMITTEE REVIEWS AND APPROVES CEO PERFORMANCE AND COMPENSATION. THEY USE MARKET CONDITIONS AND PERFORMANCE AS KEY INDICATORS. THE CEO REVIEWS THE KEY EMPLOYEES ANNUALLY ON PERFORMANCE,INCLUDING PRODUCTION OF REVENUE, PERFORMANCE VERSUS JOB DESCRIPTION AND MARKET CONDITIONS. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 FUNDRAISING EVENT EXPENSE NOT REPORTED NET OF INCOME ON FI 94,532 FUNDRAISING EVENT EXPENSE NOT REPORTED NET OF INCOME ON FI -94,532