2026-02-13T07:49:19-06:00 2025-08-31 030327374 MCSOLEY MCCOY & CO 118 TILLEY DRIVE STE 202 SOUTH BURLINGTON VT 05403 990 2024-09-01 141638206 UNITED STATES LUGE ASSOCIATION UNIT 5185232071 57 CHURCH STREET LAKE PLACID NY 12946 SCOTT RIEWALD CEO 5185232071 2026-02-11 1 0 CONNIE FELLION P01875413 8026581808 2026-02-04 2024 2025-03-06 01:10:19Z USA LUGE SCOTT RIEWALD 57 CHURCH STREET LAKE PLACID NY 12946 3404732 0 X WWW.USALUGE.ORG X 1978 NY TO PROVIDE FOR THE ACHIEVEMENT OF ATHLETIC EXCELLENCE IN THE SPORT OF LUGE. 12 12 19 50 0 0 3448225 2751157 583155 550958 0 0 -159679 4575 3871701 3306690 0 0 0 0 917702 961628 0 0 355922 2844014 2225613 3761716 3187241 109985 119449 1550944 2000528 684187 936425 866757 1064103 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 1778692 563454 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. 71799 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. 373717 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 118243 TECHNICAL COMMITTEE, RACING SERVICES, AND LAKE PLACID USOP EVENT. RACING SERVICES 118243 2342451 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 18 0 19 1 0 0 0 0 0 0 0 0 0 0 X 12 12 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 ROBERT HUGHES PRESIDENT 1.00 X X 0 0 0 TY DANCO TREASURER 1.00 X X 0 0 0 ROB POKELWALDT SECRETARY 1.00 X X 0 0 0 JENNIFER WESSELHOFF DIRECTOR 1.00 X 0 0 0 BRUCE NORMAN DIRECTOR 1.00 X 0 0 0 JEFF YOUNG DIRECTOR 1.00 X 0 0 0 LARRY DOLAN EASTERN REGION REP 1.00 X 0 0 0 MICHAEL THOMAS WESTERN REGION REP 1.00 X 0 0 0 CHRIS MAZDZER ATHLETE REP 1.00 X 0 0 0 SUMMER BRITCHER ATHLETE REP (END 12/24) 1.00 X 0 0 0 ASHLEY FARQUHARSON ATHLETE REP (START 12/24) 1.00 X 0 0 0 TUCKER WEST ATHLETE REP 1.00 X 0 0 0 ZACK DIGREGORIO ATHLETE REP 1.00 X 0 0 0 SCOTT RIEWALD CEO 40.00 X 71372 0 12565 71372 0 12565 0 0 0 0 0 15823 26375 325475 2383484 133625 2751157 FIL GRANTS, COACHING F 711300 385446 385446 TRIP / TRAINING REVENU 711300 165512 165512 550958 77590 6600 98008 -20418 -20418 12531 34 12497 12497 OTHER INCOME 900099 12496 12496 12496 3306690 563454 0 -7921 X 155064 96065 22655 36344 616405 387560 90845 138000 38606 19904 6293 12409 86010 44163 5435 36412 65543 42151 10534 12858 95603 95603 25900 10000 15900 12366 12366 46107 14108 11791 20208 8917 8053 864 29285 21249 8036 100403 3403 97000 TEAM TRIPS 909730 909730 COACHES/CONSULTANTS 282350 282350 TRAINING CAMP 198100 198100 TEAM CLOTHING 173237 133625 39612 343615 190043 122623 30949 3187241 2342451 488868 355922 199936 488838 138498 183209 15384 67415 524168 388097 39356 136071 1157770 1124995 1550944 2000528 549881 785917 85354 86228 48952 64280 684187 936425 X -242061 3388 1108818 1060715 866757 1064103 1550944 2000528 X 119449 126000 -48103 X X 0 1 X 1 0 X 2327551 2386209 2613041 3448225 2746557 13521583 2327551 2386209 2613041 3448225 2746557 13521583 1932994 11588589 3600 3092 3911 10603 221201 221201 13753387 2173531 0.84260 0.85660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 301328 172130 129198 222840 215967 6873 136071 ATHLETE TRAINING FUND 64280 BENEFICIAL INTEREST IN NET ASSETS OF LUGE FOUNDATION 1060715 1124995 DUE TO ATHLETES 64280 64280 X 4005812 649183 49939 699122 3306690 0 3306690 3934466 649183 98042 747225 3187241 0 3187241 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, 2025. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 34. EVENT EXPENSE 98,008. CHANGE IN VALUE OF BENEFICIAL INTEREST TRUST -48,103. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSE 98,008. COST OF GOODS SOLD 34. LUGE MTN CHALLENGE 32835 32835 40901 RUNNING OF BALL 20822 4600 16222 84351 2 28533 2000 26533 11697 82190 6600 75590 136949 136949 -61359 X 133625 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 COMPETITIVE EQUIPMENT AND APPAREL: PROGRAM SERVICE EXPENSES 161,102. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 161,102. BUILDING OPERATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 77,181. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 77,181. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 7,412. MANAGEMENT AND GENERAL EXPENSES 13,609. FUNDRAISING EXPENSES 7,657. TOTAL EXPENSES 28,678. VEHICLE: PROGRAM SERVICE EXPENSES 10,800. MANAGEMENT AND GENERAL EXPENSES 4,370. FUNDRAISING EXPENSES 5,677. TOTAL EXPENSES 20,847. HOUSING AND MEALS: PROGRAM SERVICE EXPENSES 982. MANAGEMENT AND GENERAL EXPENSES 4,041. FUNDRAISING EXPENSES 5,278. TOTAL EXPENSES 10,301. GENERAL SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 9,135. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,135. WHEELS CLINIC EXP: PROGRAM SERVICE EXPENSES 8,922. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,922. TELEPHONE: PROGRAM SERVICE EXPENSES 80. MANAGEMENT AND GENERAL EXPENSES 8,750. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,830. SUPPLIER SUPPORT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 7,609. TOTAL EXPENSES 7,609. ENTERTAINMENT AND GIFTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 302. FUNDRAISING EXPENSES 3,441. TOTAL EXPENSES 3,743. SMALL EQUIPMENT PURCHASE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,292. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,292. POSTAGE: PROGRAM SERVICE EXPENSES 655. MANAGEMENT AND GENERAL EXPENSES 943. FUNDRAISING EXPENSES 202. TOTAL EXPENSES 1,800. PUBLIC RELATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,085. TOTAL EXPENSES 1,085. MEMBER SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,000. FIL CONGRESS: PROGRAM SERVICE EXPENSES 90. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 90. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST TRUST -48,103. FORM 990, PART XII, LINE 2C THERE WERE NO CHANGES IN THE OVERSIGHT OF THE AUDIT FROM THE PRIOR YEAR.