2025-01-16T09:22:38-06:00 2024-03-31 030327374 MCSOLEY MCCOY & CO 118 TILLEY DRIVE STE 202 SOUTH BURLINGTON VT 05403 990 2023-04-01 141675816 UNITED STATES LUGE FEDERATION FOUNDATION UNIT 5185232071 57 CHURCH STREET LAKE PLACID NY 12946 RAY WIERZBICKI PRESIDENT 5185232071 2025-01-14 1 0 CONNIE FELLION P01875413 8026581808 2025-01-14 2023 2024-10-15 13:58:12Z RAY WIERZBICKI 57 CHURCH STREET LAKE PLACID NY 12946 37704 0 X N/A X 1985 NY TO PROVIDE SUPPORT FOR US LUGE ASSOCIATION 1 1 0 0 0 0 56233 37704 0 0 0 0 0 0 56233 37704 0 0 0 0 0 0 0 0 0 53078 53541 53078 53541 3155 -15837 1646003 1462526 1621329 1453689 24674 8837 X SEE SCHEDULE OTHE PURPOSE OF THIS ORGANIZATION SHALL BE TO PROVIDE FOR THE RAISING, RECEIVING AND MANAGING OF CERTAIN FUNDS, ALL FOR THE SOLE BENEFIT OF THE UNITED STATES LUGE ASSOCIATION (USLA), A NEW YORK STATE NON-PROFIT CORPORATION, ALREADY SO ORGANIZED AS A NON-PROFIT, CHARITABLE, TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF THE UNITED STATES. 0 0 PROGRAM EXPENSES ARE INCURRED TO RECEIVE AND MANAGE FUNDS FOR THE BENEFIT OF THE UNITED STATES LUGE ASSOCIATION, A 501 (C) NON PROFIT ORGANIZATION. 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 1 1 0 0 0 0 1 1 0 1 1 0 0 1 0 0 0 0 0 0 NY X JIM LEAHY 5185232071 57 CHURCH STREET LAKE PLACID NY 12946 HAYWARD SAWYER TRUSTEE (NON-VOTING) (FORMER) 0.50 X 0 0 0 SCOTT ARNOLD TRUSTEE (FORMER) 0.50 X 0 0 0 CHRIS MAZDZER ATHLETE MEMBER (FORMER) 0.50 X 0 0 0 JASON CARONE TRUSTEE (NON-VOTING) (FORMER) 0.50 X 0 0 0 RAY WIERZBICKI PRESIDENT 2.00 X X 0 0 0 ERIN WARREN VICE PRESIDENT (FORMER) 0.50 X X 0 0 0 JANINE MUSHOLT TRUSTEE (FORMER) 0.50 X 0 0 0 ARLENE GRAIME TRUSTEE (FORMER) 0.50 X 0 0 0 JIM LEAHY EXECUTIVE DIRECTOR 18.00 X 0 144875 16086 0 144875 16086 0 0 1 0 0 37678 26 37704 37704 0 0 0 8400 8400 7413 7413 PAYROLL EXPENSE 37678 37678 STATE FEES 50 50 53541 0 53541 0 22260 6337 2414 2500 1621329 1453689 1646003 1462526 1621329 1453689 1621329 1453689 X 24209 8372 465 465 24674 8837 1646003 1462526 -15837 0 X X 1 X 0 1 0 X X 1 US LUGE ASSOCIATION 141638206 7 1 350000 0 1 350000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 INVESTMENTS 1453689 F 1453689 UNITED STATES LUGE ASSOCIATION FUNDS 1453689 1453689 X PART X, LINE 2: FASB ASC 740 REQUIRES ENTITIES TO DISCLOSE IN THEIR FINANCIAL STATEMENTS THE NATURE OF ANY UNCERTAINTY IN THEIR TAX POSITIONS. FOR TAX EXEMPT ENTITIES, TAX-EXEMPT STATUS ITSELF IS DEEMED AN UNCERTAINTY, AS EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. MANAGEMENT BELIEVES THE FOUNDATION HAS NO UNCERTAIN TAX POSITIONS. THE FOUNDATION ANTICIPATES THAT IT WILL NOT HAVE A CHANGE IN UNCERTAIN TAX POSITIONS DURING THE NEXT TWELVE MONTHS THAT WOULD HAVE A MATERIAL IMPACT ON THE FOUNDATION'S FINANCIAL STATEMENTS. IF NECESSARY, THE FOUNDATION WOULD ACCRUE INTEREST AND PENALTIES ON UNCERTAIN TAX POSITIONS AS A COMPONENT OF THE PROVISION FOR INCOME TAXES. MANAGEMENT BELIEVES THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO MARCH 31, 2021. 0 0 0 0 0 0 0 0 0 JIM LEAHY EXECUTIVE DIRECTOR 0 144875 0 0 0 0 0 8765 0 7321 0 160961 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE UNITED STATES LUGE FEDERATION FOUNDATION IS MADE UP OF EXECUTIVE COMMITTEE (VOTING) MEMBERS, HONORARY (NON-VOTING) MEMBERS, AND EX-OFFICIO (NON-VOTING) MEMBERS. THE EXECUTIVE COMMITTEE MEMBERS DO HAVE THE POWER TO ELECT OTHER MEMBERS OF THE UNITED STATES LUGE FEDERATION FOUNDATION UPON NOMINATION BY THE US LUGE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE UNITED STATES LUGE FEDERATION FOUNDATION IS MADE UP OF EXECUTIVE COMMITTEE (VOTING) MEMBERS, HONORARY (NON-VOTING) MEMBERS, AND EX-OFFICIO (NON-VOTING) MEMBERS. THE EXECUTIVE COMMITTEE MEMBERS DO HAVE THE POWER TO ELECT OTHER MEMBERS OF THE UNITED STATES LUGE FEDERATION FOUNDATION UPON NOMINATION BY THE US LUGE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B AN ELECTRONIC DRAFT WAS DISTRIBUTED BY E-MAIL TO EVERY MEMBER OF THE USLFF'S BOARD OF TRUSTEES. IN THAT E-MAIL, THE EXECUTIVE DIRECTOR / CEO ASKED THE MEMBERS TO REVIEW THE DRAFT AND REPLY TO THE ENTIRE GROUP WITH EITHER AN APPROVAL OF THE 990 OR A LIST OF QUESTION(S). FROM ANY QUESTIONS POSED, THE CEO RESPONDED IF KNOWLEDGEABLE ON THE SUBJECT, OR CONTACTED THE USLFF'S ACCOUNTING FIRM, MCSOLEY MCCOY, FOR FOLLOW-UP. AFTER PROVIDING THE ANSWERS TO THE QUESTIONS POSED, THE BOARD OF TRUSTEE MEMBER ASKING THE QUESTION(S) WAS AGAIN ASKED TO APPROVE THE 990. ONCE THE BOARD OF TRUSTEES FORMALLY APPROVED THE 990, IT WAS FILED ACCORDINGLY. FORM 990, PART VI, SECTION B, LINES 15A AND 15B AS THE FOUNDATION HAS NO EMPLOYEES THESE ANSWERS SHOULD TECHNICALLY BE N/A. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINC 2C THE ORGANIZATION'S BOARD OF TRUSTEES ASSUMES RESPONSIBLITY FOR OVERSIGHT OF THE REVIEW AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE HAVE BEEN NO CHANGES IN THIS PROCESS FROM THE PRIOR YEAR. US LUGE ASSOCIATION 57 CHURCH STREET LAKE PLACID NY 12946 141638206 TO PROVIDE THE ACHIEVEMENT OF ATHLETIC EXCELLENCE IN THE SPORT OF LUGE. NY 501(C)(3) LINE 7 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0