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Nonprofiteer
← UNITED STATES FIGURE SKATING ASSOCIATION

Form 990 for tax year 2023

Filed by UNITED STATES FIGURE SKATING ASSOCIATION.

Totals

Total revenue
$24,927,641
Total expenses
$24,920,438
Contributions and grants received
$6,716,871
Grants paid
$0
Program service revenue
$17,632,898
Investment income
$180,176
Other revenue
$397,696
Total assets, end of year
$13,310,706
Total liabilities, end of year
$6,983,459
Net assets or fund balances, end of year
$6,327,247
Program services expenses (Part IX)
$16,888,807
Management and general expenses
$5,963,379
Fundraising expenses
$2,068,252
Program service expenses (Part III)
$16,888,807

Program services were 67.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $4,584,500

  • 1f · All other contributions, gifts and grants

    $2,132,371

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $6,468,384 · related or exempt $6,468,384

  • 2b · Program service revenue: BROADCASTING & LICENSING

    total $5,750,165 · related or exempt $5,750,165

  • 2c · Program service revenue: SKATING EVENTS

    total $2,704,207 · related or exempt $2,704,207

  • 2d · Program service revenue: ADMISSIONS & ACTIVITY

    total $2,588,894 · related or exempt $2,588,894

  • 2e · Program service revenue: PUBLICATIONS

    total $121,248 · related or exempt $100,563 · unrelated business $20,685

  • 3 · Investment income

    total $180,176 · excluded $180,176

  • 10a · Gross sales of inventory

    $540,874

  • 10b · Cost of goods sold

    $143,178

  • 10c · Net income from sales of inventory

    total $397,696 · related or exempt $397,696

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $580,530 · management and general $461,548 · fundraising $118,982

  • 7 · Other salaries and wages

    total $5,689,475 · program services $2,978,132 · management and general $1,864,598 · fundraising $846,745

  • 8 · Pension plan contributions

    total $267,117 · program services $137,394 · management and general $88,936 · fundraising $40,787

  • 9 · Other employee benefits

    total $898,639 · program services $466,128 · management and general $260,547 · fundraising $171,964

  • 10 · Payroll taxes

    total $422,366 · program services $210,790 · management and general $140,453 · fundraising $71,123

  • 11b · Fees: legal

    total $59,707 · management and general $59,707

  • 11c · Fees: accounting

    total $52,365 · management and general $52,365

  • 11f · Fees: investment management

    total $29,788 · management and general $29,788

  • 11g · Fees: other

    total $72,924 · program services $10,254 · management and general $58,716 · fundraising $3,954

  • 12 · Advertising and promotion

    total $464,164 · program services $92,265 · fundraising $371,899

  • 13 · Office expenses

    total $149,836 · program services $112,064 · management and general $25,459 · fundraising $12,313

  • 14 · Information technology

    total $1,044,377 · program services $53,348 · management and general $991,029

  • 16 · Occupancy

    total $150,322 · program services $78,163 · management and general $41,636 · fundraising $30,523

  • 17 · Travel

    total $1,773,036 · program services $1,770,310 · management and general $2,040 · fundraising $686

  • 19 · Conferences, conventions and meetings

    total $173,205 · program services $173,205

  • 22 · Depreciation, depletion and amortization

    total $1,440,884 · management and general $1,440,884

  • 23 · Insurance

    total $987,750 · program services $821,464 · management and general $166,286

  • 24a · Other expenses: ATHLETE SUPPORT & DEVEL

    total $6,422,546 · program services $6,422,546

  • 24b · Other expenses: ATHLETIC PRIZES & AWARD

    total $2,568,626 · program services $2,175,970 · fundraising $392,656

  • 24c · Other expenses: SAFE SPORT COMPLIANCE

    total $691,128 · program services $405,121 · management and general $279,387 · fundraising $6,620

  • 24d · Other expenses: COMMUNICATIONS & PUBLIC

    total $445,248 · program services $445,248

  • 24e · All other expenses

    total $536,405 · program services $536,405

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,122,389 · end of year $4,588,556

  • 3 · Pledges and grants receivable

    beginning of year $281,000 · end of year $281,000

  • 4 · Accounts receivable

    beginning of year $1,320,285 · end of year $661,525

  • 8 · Inventories for sale or use

    beginning of year $258,794 · end of year $254,566

  • 9 · Prepaid expenses and deferred charges

    beginning of year $764,028 · end of year $354,959

  • 10a · Land, buildings and equipment: cost or other basis

    $11,385,808

  • 10b · Land, buildings and equipment: accumulated depreciation

    $8,387,939

  • 10c · Land, buildings and equipment, net

    beginning of year $4,404,836 · end of year $2,997,869

  • 11 · Investments: publicly traded securities

    beginning of year $170,418 · end of year $173,495

  • 12 · Investments: other securities

    beginning of year $1,668,528 · end of year $1,930,933

  • 15 · Other assets

    beginning of year $2,030,868 · end of year $2,067,803

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,076,867 · end of year $3,191,267

  • 19 · Deferred revenue

    beginning of year $2,624,235 · end of year $3,792,192

  • 27 · Net assets without donor restrictions

    beginning of year $5,063,600 · end of year $5,083,560

  • 28 · Net assets with donor restrictions

    beginning of year $1,256,444 · end of year $1,243,687

Mission and programs · 2023

Mission

AS THE NATIONAL GOVERNING BODY, THE MISSION OF THE UNITED STATES FIGURE SKATING ASSOCIATION IS TO PROVIDE PROGRAMS TO ENCOURAGE PARTICIPATION AND ACHIEVEMENT IN THE SPORT OF FIGURE SKATING ON ICE, AND PARTICULARLY: A) TO SERVE AS THE NATIONAL GOVERNING BODY IN THE SPORT OF FIGURE SKATING ON ICE AS RECOGNIZED BY THE UNITED STATES OLYMPIC COMMITTEE (USOC), AND TO SERVE AS THE UNITED STATES MEMBER OF THE INTERNATIONAL SKATING UNION (ISU); B) TO TAKE ALL STEPS NECESSARY TO REGULATE, GOVERN AND PROMOTE FIGURE SKATING ON ICE THROUGHOUT THE UNITED STATES, INCLUDING THE RAISING OF FUNDS TO SUPPORT ACTIVITIES OF US FIGURE SKATING BY DUES, THE SALE OF PUBLICATIONS, THE CONDUCT OF COMPETITIONS, CARNIVAL ASSESSMENTS, SANCTION FEES AND ANY OTHER LAWFUL MEANS, PROVIDED THAT NONE OF THE INCOME OF US FIGURE SKATING INURES TO THE PRIVATE PROFIT OF ANY OF ITS MEMBERS; AND C) TO DEFINE AND MAINTAIN UNIFORM STANDARDS OF SKATING PROFICIENCY.

Activities or mission (Part I)

NATIONAL GOVERNING BODY FOR THE SPORT OF FIGURE SKATING.

  • DEVELOPMENT AND SUPPORT OF ATHLETES - U.S. FIGURE SKATING IS DEDICATED TO FOSTERING THE DEVELOPMENT OF ATHLETES AT ALL LEVELS, FROM GRASSROOTS TO ELITE COMPETITION, ENSURING THAT THEY RECEIVE THE RESOURCES, TRAINING, AND SUPPORT NECESSARY TO ACHIEVE THEIR FULL POTENTIAL. I. HIGH-PERFORMANCE SUPPORT SERVICES - U.S. FIGURE SKATING PROVIDES ELITE ATHLETES WITH ACCESS TO FUNDING, SPECIALIZED COACHING, SPORTS SCIENCE, AND MEDICAL SUPPORT TO ENHANCE PERFORMANCE AND WELL-BEING. DEVELOPMENT CAMPS, TECHNICAL ANALYSIS, AND MENTORSHIP PROGRAMS FURTHER SUPPORT LONG-TERM SUCCESS.II. NATIONAL AND INTERNATIONAL COMPETITIONS - THE ORGANIZATION ADMINISTERS THE U.S. FIGURE SKATING QUALIFYING COMPETITION STRUCTURE, INCLUDING SECTIONAL AND NATIONAL CHAMPIONSHIPS, AND ASSIGNS ATHLETES TO INTERNATIONAL EVENTS SUCH AS ISU GRAND PRIX COMPETITIONS, WORLD CHAMPIONSHIPS, AND THE OLYMPIC GAMES. SUPPORT INCLUDES TRAVEL COORDINATION, FINANCIAL ASSISTANCE, AND MENTORSHIP FOR TEAM USA ATHLETES.III. TARGETED SUPPORT - PROGRAMS SUCH AS THE U.S. FIGURE SKATING ATHLETE SUPPORT (ASUPP), THE COMPETITIVE SKATERS ASSISTANCE PROGRAM (CSAP), AND THE ACADEMIC SCHOLARSHIP PROGRAM (ASP) PROVIDE FINANCIAL AID, TRAINING RESOURCES, AND DEVELOPMENT OPPORTUNITIES FOR SKATERS AT ALL LEVELS. SCHOLARSHIPS, GRANTS, AND COACHING EDUCATION FURTHER STRENGTHEN THE ATHLETE PIPELINE.IV. SAFESPORT PROGRAMS - U.S. FIGURE SKATING ENFORCES COMPREHENSIVE SAFESPORT POLICIES TO ENSURE ATHLETE SAFETY, INCLUDING MANDATORY TRAINING, MISCONDUCT REPORTING SYSTEMS, AND ATHLETE PROTECTION POLICIES ALIGNED WITH THE U.S. CENTER FOR SAFESPORT.

    Expenses $6,491,210 · Revenue $5,750,165

  • SKATING EVENTS U.S. FIGURE SKATING ORGANIZES AND PROMOTES A WIDE RANGE OF DOMESTIC AND INTERNATIONAL EVENTS, INCLUDING SKATE AMERICA, THE U.S. FIGURE SKATING CHAMPIONSHIPS, U.S. SYNCHRONIZED SKATING CHAMPIONSHIPS, AND THE U.S. FIGURE SKATING QUALIFYING COMPETITION STRUCTURE. THIS STRUCTURE PROVIDES A PATHWAY FOR ATHLETES IN SINGLES, PAIRS, ICE DANCE, SYNCHRONIZED SKATING, COLLEGIATE, AND ADULT DIVISIONS TO COMPETE AT THE U.S. FIGURE SKATING CHAMPIONSHIPS. JUVENILE, INTERMEDIATE, AND NOVICE SINGLES, PAIRS, AND ICE DANCE ATHLETES COMPETE FOR PLACEMENT ON THE NATIONAL HIGH PERFORMANCE DEVELOPMENT TEAM, OFFERING KEY DEVELOPMENTAL AND COMPETITIVE OPPORTUNITIES. EVENTS ARE SUPPORTED THROUGH BROADCAST AGREEMENTS AND MEDIA PARTNERSHIPS TO ENHANCE THE SPORT'S VISIBILITY AND ENGAGEMENT.

    Expenses $5,462,230 · Revenue $2,704,207

  • MEMBERSHIP ACTIVITIES AND SERVICES, ADMISSIONS, PUBLICATIONS, AND GOVERNANCE AND JUDGING - U.S. FIGURE SKATING SERVES A DIVERSE MEMBERSHIP OF ATHLETES, COACHES, OFFICIALS, AND CLUBS BY PROVIDING TRAINING RESOURCES, COMPETITIVE OPPORTUNITIES, AND DEVELOPMENT PROGRAMS. MEMBERSHIP BENEFITS INCLUDE ACCESS TO EDUCATIONAL MATERIALS, COACHING CERTIFICATIONS, SAFESPORT COMPLIANCE RESOURCES, AND CLUB SUPPORT SERVICES.U.S. FIGURE SKATING MANAGES ATHLETE ELIGIBILITY AND ADMISSIONS FOR COMPETITIONS AND PROGRAMS AT ALL LEVELS, ENSURING COMPLIANCE WITH NATIONAL AND INTERNATIONAL REGULATIONS. THIS INCLUDES OVERSIGHT OF COMPETITION ENTRIES, MEMBERSHIP REQUIREMENTS, AND PARTICIPATION STANDARDS FOR SANCTIONED EVENTS.THE ORGANIZATION PRODUCES AND DISTRIBUTES EDUCATIONAL AND PROMOTIONAL MATERIALS, INCLUDING SKATING MAGAZINE, TECHNICAL HANDBOOKS, COACHING RESOURCES, AND DIGITAL CONTENT TO INFORM AND ENGAGE MEMBERS AND THE BROADER SKATING COMMUNITY. PUBLICATIONS PROVIDE UPDATES ON RULE CHANGES, TRAINING TECHNIQUES, AND EVENT COVERAGE TO SUPPORT ATHLETE AND COACH DEVELOPMENT.U.S. FIGURE SKATING OVERSEES GOVERNANCE, RULE ENFORCEMENT, AND OFFICIATING TO MAINTAIN FAIR AND TRANSPARENT COMPETITION STANDARDS. THIS INCLUDES TRAINING AND CERTIFYING JUDGES, TECHNICAL OFFICIALS, AND REFEREES, AS WELL AS IMPLEMENTING ISU AND DOMESTIC JUDGING GUIDELINES. GOVERNANCE EFFORTS ENSURE ADHERENCE TO SAFESPORT POLICIES, FINANCIAL INTEGRITY, AND THE STRATEGIC DIRECTION OF THE SPORT.

    Expenses $4,935,367 · Revenue $9,555,537

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Sam Auxier

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Victoria Hildebrand

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Kimberley Moore

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Amanda Evora Will

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jackie Chang

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kristina Lundgren

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Heather Paige

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kevin Rosenstein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Matt Slatus

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kym Worthy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Hartley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jenna Longo

    ATHLETE DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Colin McManus

    ATHLETE DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Pooja Kalyan

    ATHLETE DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Felicia Zhang

    ATHLETE DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tracy Marek

    EXECUTIVE DIRECTOR

    Total calculated
    $475,928
    From this org
    $459,396
    From related orgs
    $0
    Other
    $16,532
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $409,396
    Bonus
    $50,000
    Other
    $0
    Deferred
    $15,431
    Nontaxable benefits
    $1,101
    Filer's total
    $475,928

  • Eric Fehr

    CFO

    Total calculated
    $104,602
    From this org
    $101,731
    From related orgs
    $0
    Other
    $2,871
    Hours/week
    40

  • Charles Chow

    CHIEF TECHNICAL OFFICER

    Total calculated
    $278,781
    From this org
    $255,085
    From related orgs
    $0
    Other
    $23,696
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $236,185
    Bonus
    $18,900
    Other
    $0
    Deferred
    $15,533
    Nontaxable benefits
    $8,163
    Filer's total
    $278,781

  • John Anderson

    STAFF LEGAL COUNSEL

    Total calculated
    $299,429
    From this org
    $270,378
    From related orgs
    $0
    Other
    $29,051
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $246,753
    Bonus
    $23,625
    Other
    $0
    Deferred
    $16,338
    Nontaxable benefits
    $12,713
    Filer's total
    $299,429

  • Mitch Moyer

    SENIOR DIRECTOR

    Total calculated
    $159,750
    From this org
    $146,944
    From related orgs
    $0
    Other
    $12,806
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $133,544
    Bonus
    $13,400
    Other
    $0
    Deferred
    $3,745
    Nontaxable benefits
    $9,061
    Filer's total
    $159,750

  • Robert Dunlop

    SENIOR DIRECTOR

    Total calculated
    $148,633
    From this org
    $139,536
    From related orgs
    $0
    Other
    $9,097
    Hours/week
    40

  • Annie White

    SENIOR DIRECTOR

    Total calculated
    $171,271
    From this org
    $155,539
    From related orgs
    $0
    Other
    $15,732
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $141,339
    Bonus
    $14,200
    Other
    $0
    Deferred
    $9,782
    Nontaxable benefits
    $5,950
    Filer's total
    $171,271

  • Mario Rede

    FORMER CFO

    Total calculated
    $180,426
    From this org
    $173,511
    From related orgs
    $0
    Other
    $6,915
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $65,681
    Bonus
    $15,330
    Other
    $92,500
    Deferred
    $4,999
    Nontaxable benefits
    $1,916
    Filer's total
    $180,426

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment
  • 7 · Other non-fixed payments

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4A
MARIO REDE RECEIVED SEVERANCE PAYMENTS OF $92,500.
PART I, LINE 7
THE COMPENSATION COMMITTEE MAKES THE DETERMINATION OF WHETHER TO PAY A BONUS TO THE EXECUTIVE DIRECTOR AND DETERMINES THE AMOUNT OF THE BONUS. THE COMPENSATION COMMITTEE IS A PERMANENT COMMITTEE OF THE BOARD OF DIRECTORS WHICH, SUBJECT TO THE PROVISIONS OF THE OFFICIAL RULES OF U.S. FIGURE SKATING AND TO THE CONTROL OF THE BOARD OF DIRECTORS, HAS JURISDICTION OVER MATTERS RELATING TO: (I) SELECTION OF THE EXECUTIVE DIRECTOR, (II) COMPENSATION STRUCTURE AND EVALUATION PROCESS FOR THE EXECUTIVE DIRECTOR, AND (III) POLICIES CONCERNING COMPENSATION AND BENEFIT PROGRAMS OFFERED TO U.S. FIGURE SKATING EMPLOYEES. THE DECISION TO PAY BONUSES FOR THE OTHER EMPLOYEES AND THE AMOUNT OF THE BONUSES IS MADE AT THE DISCRETION OF THE EXECUTIVE DIRECTOR.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • ICE NETWORK LLC

    SEE PART VII · CO · income $1,497,070 · assets $14,964,930

    Directly controlled by SEE PART VII

Provenance

Return type
form_990
Tax year
2023
Filed
31 March 2025
IRS schema version
2023v6.0
Source object
202540919349300534

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