2024-11-15T18:16:57-06:00 2023-12-31 201766527 WAUGH & GOODWIN LLP 2925 PROFESSIONAL PLACE STE 201 COLORADO SPRINGS CO 80904 990 2023-01-01 311696547 FEDERATION OF INTERNATIONAL LACROSSE INC FEDE 7193007595 1631 MESA AVE SUITE A COLORADO SPRINGS CO 80906 ERIC PARTHEN CHIEF OPERATING OFFICER 7193007595 2024-11-15 1 0 JILL J GOODWIN CPA P00450838 7195909777 2024-11-15 2023 2024-10-15 13:58:12Z WORLD LACROSSE JIM SCHERR 1631 MESA AVE SUITE A COLORADO SPRINGS CO 80906 1685446 0 X WWW.WORLDLACROSSE.SPORT X 2008 NY WORLD LACROSSE IS THE INTERNATIONAL OLYMPIC COMMITTEE RECOGNIZED INTERNATIONAL FEDERATION FOR THE SPORT OF LACROSSE. AS SUCH, IT GOVERNS THE SPORT GLOBALLY WORKING WITH 70+ MEMBER NATIONAL GOVERNING BODIES AND THREE (3) CURRENTLY RECOGNIZED CONTINENTAL FEDERATIONS. THE CORPORATION'S VISION IS THAT LACROSSE IS RECOGNIZED AND PLAYED BY ALL COUNTRIES WORLDWIDE AND IS AN OLYMPIC SPORT. ITS MISSION IS TO DEVELOP LACROSSE THROUGHOUT THE WORLD TO POSITIVELY IMPACT THE LIVES OF ITS PARTICIPANTS AND THEIR COMMUNITIES. WORLD LACROSSE ASSISTS IN MEMBER NATIONAL GOVERNING BODIES (NGBS) TO GROW AND DEVELOP THE SPORT OF LACROSSE AND ORGANIZES GLOBAL EVENTS FOR ITS MEMBER NGBS. 13 12 11 1500 0 0 3086334 1460218 495872 221540 2410 3588 0 0 3584616 1685346 239142 139714 0 0 1354862 1727664 0 0 59603 2325810 1350780 3919814 3218158 -335198 -1532812 2909992 1395436 251452 265550 2658540 1129886 X SEE SCHEDULE O 0 0 719069 139714 73790 SPORT DEVELOPMENT - WORLD LACROSSE INCREASED ITS PROGRAMMATIC SUPPORT OF OUR MEMBERS TO INCLUDE SIX NEW MEMBER NGBS DURING THE CURRENT YEAR, LAUNCHING NEW COACH DEVELOPMENT PROGRAMS, HOSTING BIWEEKLY WEBINARS, LAUNCHING A VIRTUAL TRAINING CENTER. 720424 MEDIA, PUBLIC RELATIONS AND BRANDING - WORLD LACROSSE'S PROGRAM EXPENSES IN THE AREA OF MEDIA, PUBLIC RELATIONS AND BRANDING INCLUDES STAFF SALARIES FOR THOSE THAT WORK IN THIS AREA TO PROVIDE EXPOSURE FOR THE SPORT GLOBALLY, SOCIAL MEDIA PROMOTIONAL EXPENSES TO EXPAND THE REACH OF THE SPORT, BRANDING EXPENSES TO INCLUDE THE DEVELOPMENT OF MATERIALS TO MARKET THE SPORT INCLUDING OUR NEW DISCIPLINE OF THE GAME CALLED WORLD LACROSSE SIXES. 462749 147750 EVENTS - SUPPORT FOR INTERNATIONAL EVENTS THAT PROVIDE FOR FURTHER DEVELOPMENT OF THE GLOBAL SPORT OF LACROSSE. 189451 INTERNATIONAL RELATIONS - WORLD LACROSSE INITIATED A DEVELOPMENTAL GRANT PROGRAM TO AWARD GRANTS TO OUR MEMBER ORGANIZATIONS TO GROW AND DEVELOP THE GAME OF LACROSSE GLOBALLY. 252611 TECHNICAL 442062 2344304 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X CLIFF TELLE 7193007595 PO BOX 62879 COLORADO SPRINGS CO 80962 JIM SCHERR CHIEF EXECUTIVE OFFICER 50.00 X X 332019 0 32156 SUE REDFERN PRESIDENT 10.00 X X 0 0 0 STEPH MIGCHELSEN VICE PRESIDENT 10.00 X X 0 0 0 SALLIE BARKER FINANCE & GOVERNANCE DIREC 10.00 X X 0 0 0 JANE LEE CHAIR OF ATHLETES COMMISSION 10.00 X 0 0 0 SEAN GIBSON VICE CHAIR OF ATHLETES COMMISSION 10.00 X 0 0 0 STEVE GOVETT INDEPENDENT DIRECTOR 10.00 X 0 0 0 KRISTEN GARLINGHOUSE INDEPENDENT DIRECTOR 10.00 X 0 0 0 BOB DEMARCO DEVELOPMENT DIRECTOR 10.00 X 0 0 0 SABAH CAMBRELEN DIVERSITY & INCLUSION DIRE 10.00 X 0 0 0 FIONA CLARK COMPETITION DIRECTOR 10.00 X 0 0 0 DON BLACKLOCK TECHNICAL DIRECTOR 10.00 X 0 0 0 MIKE SLATTERY CONTINENTAL FEDERATION DIRECTOR 10.00 X 0 0 0 ERIC PARTHEN CHIEF OPERATING OFFICER 50.00 X 198135 0 14939 CHRISTY CAHILL CHIEF BRAND & COMMUNICATIONS 50.00 X 256591 0 22437 RICHARD BUCHANAN DIRECTOR OF SPORT 50.00 X 144908 0 12812 KIMBERLY ROGERS DIRECTOR OF EVENTS 50.00 X 125863 0 12050 1057516 0 94394 5 0 1 0 0 1460218 1460218 EVENT HOSTING RIGHTS F 711300 100000 100000 MEMBERSHIP SUBSCRIPTIO 900099 73790 73790 EVENT PARTICIPATION FE 711300 47750 47750 221540 3688 3688 100 -100 -100 -100 1685346 221540 0 3588 139714 139714 856277 425040 391721 39516 711784 658676 39744 13364 15182 3271 9903 2008 45797 22637 22477 683 98624 65355 29561 3708 13945 13945 31236 31236 600 600 179367 143153 36214 160198 151769 8429 30301 3514 26787 80515 56056 24459 5828 3 5825 192617 120189 72104 324 56329 56329 19683 19683 COMPETITIONS, TECHNICAL 335155 335155 ANTI-DOPING EXPENSE 138605 138605 EQUIPMENT AND APPAREL 91750 71167 20583 CREDIT LOSS EXPENSE 10000 10000 4651 4651 3218158 2344304 814251 59603 1029876 632689 64275 16161 1501110 501110 79587 123005 85000 25000 98414 27247 11410 24695 40320 45529 2909992 1395436 225216 195172 26236 70378 251452 265550 X 1140205 617952 1518335 511934 2658540 1129886 2909992 1395436 -1532812 4158 0 X 0 1 X 0 0 X 2999053 105862 124200 3086334 1460218 7775667 7192 55143 4089 495872 221540 783836 3006245 161005 128289 3582206 1681758 8559503 0 214166 83146 297312 214166 83146 297312 8262191 7520 1075 1204 3688 13487 7520 1075 1204 3688 13487 3006245 168525 129364 3583410 1685446 8572990 0.96370 0.97360 0.00160 0.00120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 1695909 4158 7005 11163 1684746 600 600 1685346 3224563 7005 7005 3217558 600 600 3218158 PART X, LINE 2: 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 FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DATE IT WAS FILED. MANAGEMENT OF THE CORPORATION BELIEVES THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. 1 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 SPORT DEVELOPMENT GRANTS DEVELOPMENT GRANTS TO LACROSSE ORGANIZATIONS. 7000 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 SPORT DEVELOPMENT GRANTS DEVELOPMENT GRANTS TO LACROSSE ORGANIZATIONS..LIST 64 _ 3BWHITE - 11/15/23 18:04 PM WORKSHEET SCHEDULE F - STATEMENT OF ACTIVITIES OUTSIDE THE U.S. _ 143856 _ 25000 30000 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 1 PROGRAM SERVICES AND SPORT DEVELOPMENT GRANTS VARIOUS EVENTS AND DEVELOPMENT PROGRAMS HELD IN THE REGION. DEVELOPMENT GRANTS TO LACROSSE ORGANIZATIONS. 91765 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 SPORT DEVELOPMENT GRANTS DEVELOPMENT GRANTS TO LACROSSE ORGANIZATIONS. 1000 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 SPORT DEVELOPMENT GRANTS DEVELOPMENT GRANTS TO LACROSSE ORGANIZATIONS. 59950 0 1 0 0 0 1 189715 0 189715 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, LACROSSE DEVELOPMENT 7000 WIRE 0 USD EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, LACROSSE DEVELOPMENT 30000 WIRE 0 USD EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM LACROSSE DEVELOPMENT 41764 WIRE 0 USD SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, LACROSSE DEVELOPMENT 59950 WIRE 0 USD 13 0 0 0 0 0 0 PART I, LINE 2: WORLD LACROSSE DETERMINES THE ELIGIBILITY OF ORGANIZATIONS ABLE TO RECEIVE GRANTS BY MONITORING INDIVIDUAL ORGANIZATION COMPLIANCE WITH WL MEMBERSHIP CRITERIA. ELIGIBLE ORGANIZATIONS ARE THEN ABLE TO REQUEST GRANT FUNDS BY SUBMITTING A WRITTEN PROPOSAL THAT IS REVIEWED BY STAFF, A DEVELOPMENT COMMITTEE AND FINALLY, OUR BOARD OF DIRECTORS. ONCE GRANT FUNDS ARE AWARDED, RECIPIENTS ARE REQUIRED TO SUBMIT FINAL REPORTS DETAILING HOW THE FUNDS WERE SPENT AND WHAT OUTCOMES WERE ACHIEVED. X X X X X 0 0 0 0 0 0 0 0 0 JIM SCHERR CHIEF EXECUTIVE OFFICER 282019 0 50000 0 0 0 10839 0 21317 0 364175 0 0 0 CHRISTY CAHILL CHIEF BRAND & COMMUNICATIONS 221591 0 35000 0 0 0 7659 0 14778 0 279028 0 0 0 ERIC PARTHEN CHIEF OPERATING OFFICER 185635 0 12500 0 0 0 7265 0 7674 0 213074 0 0 0 RICHARD BUCHANAN DIRECTOR OF SPORT 132408 0 12500 0 0 0 5138 0 7674 0 157720 0 0 0 FORM 990, PART III, LINE 1 WORLD LACROSSE IS THE INTERNATIONAL OLYMPIC COMMITTEE RECOGNIZED INTERNATIONAL FEDERATION FOR THE SPORT OF LACROSSE. AS SUCH, IT GOVERNS THE SPORT GLOBALLY WORKING WITH 70+ MEMBER NATIONAL GOVERNING BODIES AND FOUR (4) CURRENTLY RECOGNIZED CONTINENTAL FEDERATIONS. THE CORPORATION'S VISION IS THAT LACROSSE IS RECOGNIZED AND PLAYED BY ALL COUNTRIES WORLDWIDE AND IS AN OLYMPIC SPORT. ITS MISSION IS TO DEVELOP LACROSSE THROUGHOUT THE WORLD TO POSITIVELY IMPACT THE LIVES OF ITS PARTICIPANTS AND THEIR COMMUNITIES. WORLD LACROSSE ASSISTS IN MEMBER NATIONAL GOVERNING BODIES (NGBS) TO GROW AND DEVELOP THE SPORT OF LACROSSE AND ORGANIZES GLOBAL EVENTS FOR ITS MEMBER NGBS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION AND CURRENTLY HAS 79 MEMBERS ACROSS THREE CONTINENTAL FEDERATIONS SPANNING THE GLOBE. THE ORGANIZATION CURRENTLY HAS FIVE MEMBERSHIP CATEGORIES WHICH INCLUDE: FULL MEMBERS, PROVISIONAL MEMBERS, CONTINENTAL FEDERATION MEMBERS, AFFILIATE MEMBERS, AND INACTIVE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE GENERAL ASSEMBLY AND FOR SPECIALIST POSITIONS APPOINTED BY THE BOARD AND ELECTED BY OTHER RELEVANT GROUPS INCLUDING THE ATHLETES' COMMISSION. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN ACTIONS REQUIRE APPROVAL FROM WORLD LACROSSE'S GENERAL ASSEMBLY (E.G. CHANGES TO THE CONSTITUTION AND BYLAWS). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CHIEF OPERATING OFFICER OF THE ORGANIZATION PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL WORLD LACROSSE REPRESENTATIVES SHALL DECLARE THEIR POSSIBLE CONFLICTING INTERESTS BY COMPLETING A CONFLICTS OF INTEREST FORM UPON APPOINTMENT AND THEREAFTER ON AN ANNUAL BASIS. THE ORGANIZATION, DEPENDENT UPON THE SPECIFIC CONFLICT, CONSIDERS ALL AVAILABLE FACTS AND CIRCUMSTANCES IN REGARD TO THE POSSIBLE CONFLICT OF INTEREST AND DETERMINE IN GOOD FAITH WHETHER THE APPLICABLE WORLD LACROSSE REPRESENTATIVE WILL BE RECUSED FROM A RELEVANT VOTE OR ANY OTHER RELEVANT OPERATIONAL OR GOVERNANCE MATTERS. THE WORLD LACROSSE FINANCE AND GOVERNANCE DIRECTOR SENDS EACH WORLD LACROSSE REPRESENTATIVE A REMINDER REGARDING THE REQUIREMENT TO COMPLETE THE CONFLICT OF INTEREST FORM ON OR BEFORE JANUARY 30TH OF EACH CALENDAR YEAR. EACH WORLD LACROSSE REPRESENTATIVE WILL PROMPTLY NOTIFY WORLD LACROSSE IN WRITING OF ANY AND ALL CHANGES TO THEIR LAST CONFLICT OF INTEREST FILING AND ANY SUCH AMENDMENTS OR UPDATES WILL BE SENT TO THE FINANCE AND GOVERNANCE DIRECTOR (IF SUCH AMENDMENT OR UPDATE RELATES TO A WORLD LACROSSE DIRECTOR), THE CHAIR OF THE RELEVANT COMMISSION, COMMITTEE OR WORKING GROUP (IF SUCH AMENDMENT OR UPDATE IS RELEVANT), OR THE CHIEF OPERATING OFFICER OF WORLD LACROSSE IF SUCH AMENDMENT OR UPDATE RELATES TO A WORLD LACROSSE EMPLOYEE. ANY NEW POSSIBLE CONFLICTS ARE DISCUSSED AT THE BEGINNING OF EVERY BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION REVIEWS COMPARATIVE DATA IN ORDER TO ESTABLISH SALARIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST DURING NORMAL OFFICE HOURS.