2024-02-27T11:44:19-06:00 2023-08-31 030327374 MCSOLEY MCCOY & CO 118 TILLEY DRIVE STE 202 SOUTH BURLINGTON VT 05403 990 2022-09-01 141638206 US LUGE ASSOCIATION USLU 5185232071 57 CHURCH STREET LAKE PLACID NY 12946 JAMES LEAHY CEO 5185232071 2024-02-23 1 JAMES LEAHY XXX-XX-XXXX 0 CONNIE FELLION P01875413 8026581808 2024-02-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z USA LUGE JAMES LEAHY 57 CHURCH STREET LAKE PLACID NY 12946 3336927 0 X WWW.USALUGE.ORG X 1978 NY TO PROVIDE FOR THE ACHIEVEMENT OF ATHLETIC EXCELLENCE IN THE SPORT OF LUGE. 11 11 21 25 0 0 2386209 2613041 332421 526590 -1424 0 -79606 11978 2637600 3151609 0 0 0 0 1042541 968600 0 0 586703 1962842 2452399 3005383 3420999 -367783 -269390 2303442 1969519 551560 629608 1751882 1339911 X TO PROVIDE FOR THE ACHIEVEMENT OF ATHLETIC EXCELLENCE IN THE SPORT OF LUGE, WITH THE HIGHEST DEGREE OF SPORTSMANSHIP, HONOR, DEDICATION AND VICTORY AS THE STANDARD. 0 0 1861455 528771 NATIONAL TEAMS - EXPENSES RELATED TO THE VARIOUS NATIONAL TEAM COMPETITIONS AND TO THE TEAM SELECTION PROCESS, INCLUDING NATIONAL AND INTERNATIONAL COMPETITION IN ACCORDANCE WITH THE ASSOCIATION'S ROLE AS NATIONAL GOVERNING BODY FOR THE OLYMPIC SPORT OF LUGE. 69821 RECRUITMENT - EXPENSES INCURRED IN RECRUITING ATHLETES FOR PARTICIPATION IN AMATEUR LUGE COMPETITION, INCLUDING A NATIONWIDE RECRUITMENT TOUR DESIGNED TO IDENTIFY, TRAIN AND QUALIFY YOUNG ATHLETES FOR THE USA LUGE JUNIOR DEVELOPMENT TEAM. 457284 ATHLETE DEVELOPMENT - THE USLA'S DEVELOPMENT PROGRAM SUPPORTS THE JUNIOR DEVELOPMENT TEAM AND JUNIOR CANDIDATE TEAM, THE ENTRY LEVEL TEAMS INTO THE USLA PROGRAM. THIS PROGRAM SUPPORTS TRAINING FOR THE FIRST AND SECOND YEAR SLIDERS. THE ATHLETE DEVELOPMENT PROGRAM ALSO SUPPORTS THE DEVELOPMENT OF THE NEW EQUIPMENT AND TECHNIQUES WHICH STRENGTHENS THE SPORT OF LUGE 72627 TECHNICAL COMMITTEE AND RACING SERVICES. RACING SERVICES 72627 2461187 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 3 0 1 21 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X THE ORGANIZATION 5185232071 57 CHURCH STREET LAKE PLACID NY 12946 ERIN WARREN PRESIDENT 1.00 X X 0 0 0 KEN YONEMURA WESTERN REGION REP. 1.00 X 0 0 0 ADAM BERLEW INDEPENDENT REP 1.00 X 0 0 0 DON SIMKIN EASTERN REGION REP. 1.00 X 0 0 0 NONIE MANION TREASURER 1.00 X X 0 0 0 SCOTT MCINTYRE INDEPENDENT REP 1.00 X 0 0 0 ROBERT HUGHES SECRETARY 1.00 X X 0 0 0 SUMMER BRITCHER ATHLETE REP 1.00 X 0 0 0 CHRIS MAZDZER ATHLETE REP 1.00 X 0 0 0 TUCKER WEST ATHLETE REP 1.00 X 0 0 0 BRUCE NORMAN GENERAL MEMBER 1.00 X 0 0 0 JIM LEAHY CEO 40.00 X 144355 0 17131 144355 0 17131 1 0 1 0 0 27445 58388 2527208 116223 2613041 TRIP / TRAINING REVENU 711300 371005 371005 FIL GRANTS, COACHING F 711300 155585 155585 526590 188082 58388 181377 6705 6705 6122 3941 2181 2181 OTHER INCOME 900099 3092 3092 3092 3151609 528771 0 9797 X 160960 98002 26829 36129 629252 386967 100973 141312 35010 18044 8554 8412 78252 46940 15403 15909 65126 40093 10967 14066 17019 17019 15900 15900 1734 1734 7723 422 6340 961 9013 9013 43829 33611 10218 88127 1546 86581 TEAM TRIPS 883121 883121 TRAINING CAMP 338445 338445 COMPETITIVE EQUIPMENT A 271815 271815 TV PROGRAMMING SUPPORT 244680 244680 530993 342181 81212 107600 3420999 2461187 373109 586703 239907 59407 37448 28543 27431 29355 37852 406347 340827 106244 65520 1890488 1750766 2303442 1969519 410256 485445 85354 85354 55950 58809 551560 629608 X -88008 -352046 1839890 1691957 1751882 1339911 2303442 1969519 X -269390 -142581 X X 0 1 X 1 0 X 2701549 2168617 2327551 2386209 2613041 12196967 2701549 2168617 2327551 2386209 2613041 12196967 882851 11314116 2 3600 3092 6694 351805 312732 221201 885738 13089399 1946197 0.86440 0.86430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 183507 151605 31902 222840 189222 33618 65520 ATHLETE TRAINING FUND 58809 BENEFICIAL INTEREST IN NET ASSETS OF LUGE FOUNDATION 1691957 1750766 DUE TO ATHLETES 58809 58809 X 3672071 487690 32772 520462 3151609 0 3151609 4084042 487690 175353 663043 3420999 0 3420999 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON INCOME FROM ACTIVITIES RELATED TO THEIR EXEMPT PURPOSES UNDER IRC SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS ORGANIZATIONS DESCRIBED IN IRC SECTION 501(C)(3). THE ASSOCIATION DOES NOT HAVE UNRELATED BUSINESS INCOME FOR THE YEAR ENDED AUGUST 31, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 3,941. EVENT EXPENSE 171,412. CHANGE IN VALUE OF BENEFICIAL INTEREST TRUST -142,581. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSE 171,412. COST OF GOODS SOLD 3,941. WORLD CUP 97824 97824 88060 MASSEY TRACTOR FUNDRAISER 33149 33149 5 115497 58388 57109 93317 246470 58388 188082 181377 181377 6705 0 0 0 0 0 0 0 0 0 JIM LEAHY CEO 144355 0 0 0 0 0 8765 0 8366 0 161486 0 0 0 X 116223 CLOTHING AND OTHER GOODS 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ACTIVE ATHLETES ELECT ATHLETE REPRESENTATIVES. ACTIVE ATHLETES FROM THE LAST TEN YEARS THAT ARE EITHER OLYMPIANS AND/OR COMPETED IN THE WORLD CHAMPIONSHIPS ELECT THE ATHLETES ADVISORY COUNCIL REPRESENTATIVES. RACE OFFICIALS AND NON-ATHLETES ELECT THE NON-ATHLETIC REPRESENTATIVE, WHICH MUST BE AN ACTIVE RACE OFFICIAL. EACH RECOGNIZED CLUB SELECTS ITS OWN REPRESENTATIVE. THE EXECUTIVE BOARD ELECTS FOUR MEMBERS-AT-LARGE. THE NATIONAL LUGE COMMITTEE ELECTS THE OFFICERS AND FOUR MEMBERS-AT-LARGE. FORM 990, PART VI, SECTION A, LINE 7A SEE ANSWER ON PART VI, SECTION A, LINE 6. FORM 990, PART VI, SECTION B, LINE 11B AN ELECTRONIC VERSION WILL BE DISTRIBUTED UPON COMPLETION TO EVERY MEMBER OF THE USLA'S EXECUTIVE BOARD, AND A TELEPHONE MEETING SCHEDULED FAIRLY QUICKLY THEREAFTER. ON THAT CALL, THE EXECUTIVE DIRECTOR / CEO WILL PRESENT / EXPLAIN THE TAX RETURN AND INVITE AND ANSWER QUESTIONS. AT THE END OF THE CALL, THE BOARD WILL BE ASKED TO APPROVE THE 990 - OR - THE CEO WILL BE ASKED TO CONTACT MCSOLEY MCCOY FOR FOLLOW-UP IF THEY DEEM IT TO BE NECESSARY BEFORE APPROVING THE 990. ONCE THE EXECUTIVE BOARD FORMALLY APPROVES THE 990, THEN IT WILL BE FILED. FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTOR OF ADMINISTRATION COLLECTS ANNUAL STATEMENTS FROM ALL EMPLOYEES, BOARD MEMBERS, AND COMMITTEE MEMBERS AND REPORTS ANY POTENTIAL CONFLICTS NOTED TO THE CEO WHO FURTHER REPORTS ANY CONFLICTS TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE BOARD, AS A WHOLE, DISCUSSES AND VOTES ON THE COMPENSATION OF THE EXECUTIVE DIRECTOR / CEO WITHIN THE CONTEXT OF THE ORGANIZATIONS' REVENUES AND ITS BUDGET, AND ANY RELEVANT COMPENSATION SURVEY DATA IT HAS ACCESS TO (WHICH, IN THIS CASE, WAS BASED ON DATA ACQUIRED FROM OTHER NGB'S SOME NINE MONTHS PRIOR TO THE END OF THE FISCAL YEAR COVERED BY THIS TAX RETURN).THE EXECUTIVE BOARD'S REVIEW GENERALLY OCCURS IN THE SPRING, IN TANDEM WITH THE ORGANIZATION'S BUDGETING PROCESS AND IN ADVANCE OF ITS SEPTEMBER 1 START TO ITS FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS - ARE POSTED ON THE NATIONAL GOVERNING BODY'S WEB-SITE FINANCIAL STATEMENTS - ARE POSTED ON THE NATIONAL GOVERNING BODY'S WEB-SITE CONFLICT OF INTEREST POLICY - IS DISTRIBUTED ANNUALLY TO ALL STAFF MEMBERS, ALL BOARD MEMBERS AND ALL COMMITTEE MEMBERS, AND REQUIRES AN ACKNOWLEDGMENT. FORM 990, PART IX, LINE 24E COACHES/CONSULTANTS: PROGRAM SERVICE EXPENSES 196,414. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 196,414. TEAM CLOTHING: PROGRAM SERVICE EXPENSES 103,578. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 36,322. TOTAL EXPENSES 139,900. BUILDING OPERATIONS: PROGRAM SERVICE EXPENSES 19,628. MANAGEMENT AND GENERAL EXPENSES 58,639. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 78,267. UKRAINE SUPPORT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 49,489. TOTAL EXPENSES 49,489. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 3,438. MANAGEMENT AND GENERAL EXPENSES 3,144. FUNDRAISING EXPENSES 7,261. TOTAL EXPENSES 13,843. WHEELS CLINIC EXP: PROGRAM SERVICE EXPENSES 13,324. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,324. SUPPLIER SUPPORT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 10,707. TOTAL EXPENSES 10,707. TELEPHONE: PROGRAM SERVICE EXPENSES 15. MANAGEMENT AND GENERAL EXPENSES 7,671. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,686. SMALL EQUIPMENT PURCHASE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,352. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,352. GENERAL SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,385. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,385. ATHLETE INITIATIVE: PROGRAM SERVICE EXPENSES 3,253. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,253. VEHICLE: PROGRAM SERVICE EXPENSES 1,917. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 916. TOTAL EXPENSES 2,833. POSTAGE: PROGRAM SERVICE EXPENSES 614. MANAGEMENT AND GENERAL EXPENSES 469. FUNDRAISING EXPENSES 1,223. TOTAL EXPENSES 2,306. HOUSING AND MEALS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 733. FUNDRAISING EXPENSES 662. TOTAL EXPENSES 1,395. ENTERTAINMENT AND GIFTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 193. FUNDRAISING EXPENSES 720. TOTAL EXPENSES 913. MEMBER SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 626. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 626. PUBLIC RELATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 300. TOTAL EXPENSES 300. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST TRUST -142,581. FORM 990, PART XII, LINE 2C THERE WERE NO CHANGES IN THE OVERSIGHT OF THE AUDIT FROM THE PRIOR YEAR.