Usa Gymnastics in Indianapolis, Indiana (IN)

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Usa Gymnastics
Employer Identification Number (EIN)751847871
Name of OrganizationUsa Gymnastics
Address132 E Washington St Ste 700, Indianapolis, IN 46204-3674
ActivitiesOther instruction and training, Described in section 509(a)(2) of the Code
SubsectionCharitable Organization
Ruling Date12/1982
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2011
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$11,082,538
Amount of Income$18,923,251
Form 990 Revenue Amount$17,964,863
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Amateur Sports Competitions


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Amount of income in 2011: $18,923,251
This organization: 

 $18,923,251
Other organizations performing similar types of work: 

 $200,775

Assets in 2011: $11,082,538
This organization: 

 $11,082,538
Other organizations performing similar types of work: 

 $138,403

Expenses in 2007: $15,015,563
This organization: 

 $15,015,563
Other organizations performing similar types of work: 

 $2,692,446

Income to expenses ratio in 2007: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 86.5%
This organization: 

 86.5%
Other organizations performing similar types of work: 

 81.2%

Number of employees in 2007: 48
Usa Gymnastics: 

 48
Other organizations performing similar types of work: 

 20

Employees paid over $50,000 in 2007: 37.5%
Usa Gymnastics: 

 37.5%
Other organizations performing similar types of work: 

 33.3%

Grants share in income in 2007: 16.0%
This organization: 

 16.0%
Other organizations performing similar types of work: 

 9.3%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$15,265,702$11,656,661$10,842,917$14,417,141$18,239,793$15,196,870$14,651,523$15,637,988
Contributions, gifts, grants, and similar amounts received$3,161,027$1,550,273$1,102,583$1,362,060$1,161,738$1,710,372$1,748,029$2,497,188
Contributions to donor advised funds$0$0
Direct public support$1,519,754$2,310$0$1,362,060$1,161,738$1,581,372$1,748,029$455,175
Indirect public support$1,641,273$1,547,963$1,102,583$0$0$129,000$0$2,042,013
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$7,282,631$5,049,782$4,573,878$7,683,087$11,241,975$6,971,138$6,143,476$6,737,783
Membership dues and assessments$4,571,194$4,515,070$4,898,768$5,164,795$5,377,220$5,788,988$6,047,023$5,846,092
Interest on savings and temporary cash investments$58,643$50,306$38,245$39,800$26,636$80,473$203,628$243,946
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$-31,593$0$11,000
Gross amount from sales of assets other than inventory$0$0$0$0$0$39,467$0$18,000
Less: cost or other basis and sales expenses$0$0$0$0$0$71,060$0$7,000
Net income or (loss) from special events and activities$5,691$0$0$0$0$0$0$0
Gross revenue$15,909$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$10,218$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$406,905$186,645$149,768$406,488$489,287$233,168$196,306
Gross sales of inventory, less returns and allowances$0$664,403$327,802$306,160$545,304$740,307$300,490$247,004
Less: cost of goods sold$0$257,498$141,157$156,392$138,816$251,020$67,322$50,698
Other revenue$186,516$84,325$42,799$17,631$25,736$188,205$276,199$105,673
Total expenses$13,874,995$12,053,873$10,861,671$14,484,716$17,774,372$13,171,851$13,889,878$15,015,563
Program services$11,726,722$10,311,506$9,360,732$12,913,707$15,599,255$11,150,772$11,619,224$12,987,717
Management and general$2,148,273$1,742,367$1,500,939$1,571,009$2,175,117$2,021,079$2,270,654$2,027,846
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$1,016,223$617,711$598,957$531,382$996,803$3,021,822$3,783,467$4,405,892
Excess or (deficit) for the year$1,390,707$-397,212$-18,754$-67,575$465,421$2,025,019$761,645$622,425
Net assets or fund balances at beginning of year$-322,022$1,016,223$617,711$598,957$531,382$996,803$3,021,822$3,783,467
Other changes in net assets or fund balances$-52,462$-1,300$0$0$0$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$15,015,563$12,987,717$2,027,846$0
Grants paid from donor advised funds$0
Other grants and allocations$1,278,897
Specific assistance to individuals$854,997
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$245,360$4,995$240,365$0
Compensation of former officers, directors, key employees, etc.$12,000$12,000$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$135,459$135,459$0$0
Salaries and wages of employees not included above$2,320,091$2,002,943$317,148$0
Pension plan contributions not included above$132,904$120,636$12,268$0
Employee benefits not included above$317,477$264,357$53,120$0
Payroll taxes$180,644$148,865$31,779$0
Professional fundraising fees$0$0$0$0
Accounting fees$27,515$240$27,275$0
Legal fees$210,151$0$210,151$0
Supplies$217,070$167,096$49,974$0
Telephone$127,544$40,720$86,824$0
Postage and shipping$487,307$398,026$89,281$0
Occupancy$168,852$9,636$159,216$0
Equipment rental and maintenance$147,458$96,087$51,371$0
Printing and publications$788,079$785,350$2,729$0
Travel$3,111,483$2,907,365$204,118$0
Conferences, conventions, and meetings$0$0$0$0
Interest$4,180$0$4,180$0
Depreciation, depletion, etc.$169,806$0$169,806$0
Other expenses not covered above$4,078,289$3,760,048$318,241$0
Balance Sheets
20002001200220032004200520062007
Total assets$5,316,249$4,145,093$4,020,630$4,265,982$5,192,818$6,972,186$7,750,440$9,268,892
Cash - non-interest-bearing$1,504,624$1,303,286$1,320,383$1,250,123$0$0$0$3,802
Savings and temporary cash investments$0$0$0$0$3,111,779$5,133,869$6,229,652$6,746,903
Accounts receivable less allowance for doubtful accounts$1,448,904$779,820$671,862$731,333$799,559$555,826$234,743$1,125,828
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$908,251$207,182$263,498$182,235$155,523$297,142$95,593$273,394
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$622,537$653,664$686,347$0$0$0$0
Inventories for sale or use$156,921$153,136$162,896$179,310$123,409$156,282$158,052$72,422
Prepaid expenses and deferred charges$306,789$196,570$235,548$463,875$318,682$401,112$719,984$780,628
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$990,760$882,562$712,779$772,759$683,866$427,955$312,416$265,915
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$4,300,026$3,527,382$3,421,672$3,734,600$4,196,015$3,950,364$3,966,973$4,863,000
Accounts payable and accrued expenses$1,680,525$817,586$601,198$601,570$1,198,161$668,823$644,906$673,119
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$2,619,501$2,709,796$2,820,475$3,133,030$2,997,854$3,281,541$3,322,067$4,189,881
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0$0
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$5,316,249$4,145,093$4,020,630$4,265,982$5,192,818$6,972,186$7,750,440$9,268,892
Total net assets or fund balances$1,016,223$617,711$598,957$531,382$996,803$3,021,822$3,783,467$4,405,892
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$15,265,702$11,656,661$10,842,917$14,417,141$18,239,793$15,196,870$14,651,523$15,637,988
Total revenue, gains, and other support per audited financial statements$15,260,011$11,914,159$10,984,074$14,573,533$18,378,609$15,479,484$14,718,845$15,813,686
Other expenses$0$257,498$141,157$156,392$138,816$0$0$175,698
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$125,000
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$257,498$141,157$156,392$138,816$0$0$50,698
Other revenue$5,691$0$0$0$0$-282,614$-67,322$0
Investment expenses$0$0$0$0$0$0$0$0
Other$5,691$0$0$0$0$-282,614$-67,322$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$13,874,995$12,053,873$10,861,671$14,484,716$17,774,372$13,171,851$13,889,878$15,015,563
Total expenses and losses per audited financial statements$13,864,143$12,311,371$11,002,828$14,641,108$17,913,188$13,454,465$13,957,200$15,191,261
Other revenue$0$257,498$141,157$156,392$138,816$282,614$67,322$175,698
Donated services and use of facilities$0$0$0$0$0$0$0$125,000
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$257,498$141,157$156,392$138,816$282,614$67,322$50,698
Other expenses$10,852$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$10,852$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$231,860$13,500$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings39
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?Yes
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
Loans and AdvancesCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
$0$12,000$0$0
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200648
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$477,858$1,408,150$11,254,792
Program service revenue
Program service revenue 1000000$000$0$1,906,680
Program service revenue 2Advertising and related services$477,85800$0$17,207
Program service revenue 3000000$000$0$1,810,517
Program service revenue 4000000$0Royalty income excluded by section 512(b)(2)$1,164,204$0
Program service revenue 5000000$000$0$1,361,317
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$5,846,092
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$243,946$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$11,000
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$196,306
Other revenue000000$000$0$105,673
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$107,199$6,431$0
$103,092$6,185$0
$102,805$6,168$0
$100,085$6,005$0
$99,647$5,979$0
Total number of other employees paid over $50,00012
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
19992000200120022003200420052006
Total$12,504,772$15,275,920$13,284,312$11,035,716$14,907,880$18,201,919$15,865,284$15,241,477
Gifts, grants, and contributions received$1,197,335$3,161,027$2,251,342$1,046,267$1,443,323$1,188,450$1,568,753$1,949,578
Membership fees received$4,408,174$4,571,194$4,515,070$4,898,767$5,164,795$5,377,220$6,072,675$6,047,023
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$6,850,057$7,298,540$6,383,269$5,009,638$8,259,962$11,609,613$8,143,383$6,250,848
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$29,010$58,643$50,306$38,245$39,800$26,636$80,473$203,628
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$514,201
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$20,196$186,516$84,325$42,799$0$0$0$276,199
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$564,095$15,424$548,671
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$564,095$15,424$548,671
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$544,576
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$287
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$544,289
Other deductions$0
Unrelated business taxable income$3,095
Unrelated business taxable income before net operating loss deduction$4,095
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$4,095
Specific deduction$1,000
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16Granite Curling Club Of Seattle Inc1440 N 128th St, Seattle, WA 98133-9596WA2006-06$440,702
17Eden Prairie Figure Skating Club16526 W 78th St, Eden Prairie, MN 55346-4302MN2000-05$223,620
18Ardsley Curling Club IncPO BOX 54, Ardsley Hdsn, NY 10503-0054NY1999-12$200,775
19Gainesville Area Rowing IncPO BOX 357882, Gainesville, FL 32635-7882FL2000-06$171,041
20Northwest Indiana Adult Guardianship Services Inc2650 W 35th Avenue, Gary, IN 46408IN2008-05$39,608
Number of organizations performing similar types of work
Alaska1
Alabama1
California7
Colorado1
District of Columbia1
Florida1
Hawaii1
Idaho1
Illinois3
Indiana4
Kansas1
Louisiana1
Maine1
Michigan2
Minnesota1
Missouri1
Montana1
North Carolina1
New Jersey2
New York4
Pennsylvania3
Texas5
Utah1
Virginia1
Washington1
Wisconsin1
Total48

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