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Nonprofiteer
← UNITED STATES RACQUETBALL ASSOCIATION

Form 990 for tax year 2023

Filed by UNITED STATES RACQUETBALL ASSOCIATION.

Totals

Total revenue
$746,544
Total expenses
$604,588
Contributions and grants received
$290,681
Grants paid
$2,000
Program service revenue
$441,398
Investment income
$369
Other revenue
$14,096
Total assets, end of year
$239,033
Total liabilities, end of year
$263,879
Net assets or fund balances, end of year
-$24,846
Program services expenses (Part IX)
$478,451
Management and general expenses
$113,149
Fundraising expenses
$12,988
Program service expenses (Part III)
$478,451

Program services were 79.1% 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

    $157,600

  • 1f · All other contributions, gifts and grants

    $133,081

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $261,294 · related or exempt $261,294

  • 2b · Program service revenue: EVENTS

    total $121,459 · related or exempt $121,459

  • 2c · Program service revenue: SPONSORSHIPS

    total $44,000 · related or exempt $44,000

  • 2d · Program service revenue: OTHER REVENUE

    total $14,645 · related or exempt $14,645

  • 3 · Investment income

    total $369 · excluded $369

  • 11a · Other revenue: OTHER INCOME

    total $14,096 · related or exempt $14,096

  • 11e · Other revenue, total

    $14,096

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $2,000 · program services $2,000

  • 5 · Compensation of officers, directors and key employees

    total $5,500 · program services $5,500

  • 7 · Other salaries and wages

    total $31,436 · program services $22,436 · management and general $4,500 · fundraising $4,500

  • 9 · Other employee benefits

    total $1,274 · program services $1,274

  • 10 · Payroll taxes

    total $3,089 · program services $3,089

  • 11b · Fees: legal

    total $8,321 · management and general $8,321

  • 11c · Fees: accounting

    total $39,054 · program services $7,279 · management and general $31,775

  • 11g · Fees: other

    total $41,276 · program services $27,251 · management and general $14,025

  • 12 · Advertising and promotion

    total $6,392 · program services $4,645 · management and general $455 · fundraising $1,292

  • 13 · Office expenses

    total $16,883 · program services $15,366 · management and general $1,517

  • 14 · Information technology

    total $39,565 · program services $34,618 · management and general $4,947

  • 16 · Occupancy

    total $4,415 · management and general $4,415

  • 17 · Travel

    total $85,715 · program services $65,827 · management and general $19,888

  • 19 · Conferences, conventions and meetings

    total $25 · management and general $25

  • 20 · Interest

    total $4,124 · management and general $4,124

  • 22 · Depreciation, depletion and amortization

    total $2,907 · program services $2,907

  • 23 · Insurance

    total $57,887 · program services $40,380 · management and general $17,507

  • 24a · Other expenses: PROGRAM AND EVENT EXP

    total $224,181 · program services $224,031 · management and general $150

  • 24b · Other expenses: BANK AND MERCHANT FEES

    total $16,795 · program services $16,340 · management and general $455

  • 24c · Other expenses: DUES AND SUBSCRIPTIONS

    total $9,346 · program services $1,900 · management and general $250 · fundraising $7,196

  • 24d · Other expenses: OTHER EXPENSES

    total $4,338 · program services $3,543 · management and general $795

  • 24e · All other expenses

    total $65 · program services $65

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $103,583 · end of year $36,772

  • 2 · Savings and temporary cash investments

    beginning of year $55,837 · end of year $140,206

  • 3 · Pledges and grants receivable

    end of year $29,250

  • 4 · Accounts receivable

    beginning of year $7,373

  • 9 · Prepaid expenses and deferred charges

    beginning of year $6,971 · end of year $21,180

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

    $320,441

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

    $320,441

  • 14 · Intangible assets

    beginning of year $14,532 · end of year $11,625

  • 17 · Accounts payable and accrued expenses

    beginning of year $77,969 · end of year $28,863

  • 19 · Deferred revenue

    beginning of year $104,919 · end of year $85,016

  • 23 · Secured mortgages and notes payable

    beginning of year $150,000 · end of year $150,000

  • 24 · Unsecured notes and loans payable

    beginning of year $4,215

  • 27 · Net assets without donor restrictions

    beginning of year -$294,982 · end of year -$205,021

  • 28 · Net assets with donor restrictions

    beginning of year $146,175 · end of year $180,175

Mission and programs · 2023

Mission

USA RACQUETBALL, RECOGNIZED BY THE UNITED STATES OLYMPIC COMMITTEE AS THE NATIONAL GOVERNING BODY FOR THE SPORT, IS COMMITTED TO OUR MEMBERS AND THE GROWTH OF RACQUETBALL FROM RECREATIONAL PLAY TO INTERNATIONAL COMPETITION.

  • RACQUETBALL EVENTS - DURING THE YEAR, THE ASSOCIATION SANCTIONED 227 EVENTS WITH NEARLY 15,000 PARTICIPANTS. THE ASSOCIATION CONDUCTED SIX NATIONAL CHAMPIONSHIPS AND TWELVE REGIONAL CHAMPIONSHIPS. DEVELOPMENT PROGRAMS - THE ASSOCIATION MANAGES THE ADULT AND JUNIOR NATIONAL RACQUETBALL TEAMS AND THEIR PARTICIPATION IN INTERNATIONAL COMPETITION. USA RACQUETBALL PROVIDES REFEREE AND INSTRUCTOR CERTIFICATION AND SANCTIONS CAMPS AND CLINICS. MEMBERSHIP - APPROXIMATELY 4,900 INDIVIDUALS BENEFIT FROM MEMBERSHIP IN THE ASSOCIATION, WHICH INCLUDES OPPORTUNITIES TO PARTICIPATE IN SANCTIONED EVENTS, RANKING SERVICES, COMMUNICATIONS, GOVERNANCE.

    Expenses $478,451 · Grants $2,000 · Revenue $441,398

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

Listed in Part VII

  • Michelle Key

    SECRETARY

    Total calculated
    $2,500
    From this org
    $2,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    5
  • Jake Bredenbeck

    DIRECTOR

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Erika Manilla

    DIRECTOR

    Total calculated
    $1,000
    From this org
    $1,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Todd Boss

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Steve Czarnecki

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Thomas Fuhrmann

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Tony Prater

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Sandy Rios

    TREASURER

    Total calculated
    $0
    Hours/week
    5
  • Terry Rogers

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    5
  • Stewart Solomon

    PRESIDENT

    Total calculated
    $0
    Hours/week
    5
  • Slemo Warigon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Mike Grisz

    INTERIM EXE

    Total calculated
    $0
    Hours/week
    40

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.

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.

Provenance

Return type
form_990
Tax year
2023
Filed
16 July 2024
IRS schema version
2023v5.0
Source object
202442019349300809

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