Form 990 for tax year 2023
Filed by UNITED STATES OF AMERICA RUGBY FOOTBALL UNION LTD.
Totals
- Total revenue
- $15,455,736
- Total expenses
- $13,964,863
- Contributions and grants received
- $9,403,633
- Grants paid
- $1,459,110
- Program service revenue
- $5,980,566
- Investment income
- $41,566
- Other revenue
- $29,971
- Total assets, end of year
- $4,485,414
- Total liabilities, end of year
- $3,449,998
- Net assets or fund balances, end of year
- $1,035,416
- Program services expenses (Part IX)
- $12,200,447
- Management and general expenses
- $1,400,569
- Fundraising expenses
- $363,847
- Program service expenses (Part III)
- $12,200,447
Program services were 87.4% 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.
-
1f · All other contributions, gifts and grants
$9,403,633
-
1g · Noncash contributions included above
$872,171
-
2a · Program service revenue: MEMBERSHIP DUES
total $2,536,863 · related or exempt $2,536,863
-
2b · Program service revenue: LICENSING FEES & SPONSORSHIP
total $1,526,250 · related or exempt $1,526,250
-
2c · Program service revenue: OTHER REVENUE
total $1,316,932 · related or exempt $1,316,932
-
2d · Program service revenue: GAME DEVELOPMENT
total $445,354 · related or exempt $445,354
-
2e · Program service revenue: EVENT REVENUE
total $155,167 · related or exempt $155,167
-
3 · Investment income
total $41,566 · excluded $41,566
-
5 · Royalties
total $31,276 · related or exempt $31,276
-
10a · Gross sales of inventory
$4,195
-
10b · Cost of goods sold
$5,500
-
10c · Net income from sales of inventory
total -$1,305 · related or exempt -$1,305
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $153,396 · program services $153,396
-
2 · Grants to domestic individuals
total $1,305,714 · program services $1,305,714
-
5 · Compensation of officers, directors and key employees
total $873,565 · program services $192,088 · management and general $556,283 · fundraising $125,194
-
7 · Other salaries and wages
total $1,299,716 · program services $1,063,776 · management and general $96,000 · fundraising $139,940
-
8 · Pension plan contributions
total $13,253 · program services $6,853 · management and general $2,760 · fundraising $3,640
-
9 · Other employee benefits
total $123,613 · program services $93,091 · management and general $6,650 · fundraising $23,872
-
10 · Payroll taxes
total $189,659 · program services $125,852 · management and general $36,064 · fundraising $27,743
-
11b · Fees: legal
total $261,376 · program services $34,898 · management and general $226,478
-
11c · Fees: accounting
total $35,659 · management and general $35,659
-
11g · Fees: other
total $2,395,862 · program services $2,274,669 · management and general $121,193
-
12 · Advertising and promotion
total $27,158 · program services $27,158
-
13 · Office expenses
total $407,259 · program services $399,636 · management and general $3,016 · fundraising $4,607
-
14 · Information technology
total $420,097 · program services $408,319 · management and general $11,778
-
16 · Occupancy
total $159,588 · program services $68,661 · management and general $90,927
-
17 · Travel
total $2,510,115 · program services $2,414,494 · management and general $80,921 · fundraising $14,700
-
20 · Interest
total $9,730 · management and general $9,730
-
22 · Depreciation, depletion and amortization
total $18,006 · program services $18,006
-
23 · Insurance
total $1,155,706 · program services $1,082,308 · management and general $73,398
-
24a · Other expenses: EQUIPMENT/FACILITIES RE
total $1,149,374 · program services $1,147,820 · management and general $1,266 · fundraising $288
-
24b · Other expenses: APPAREL
total $794,994 · program services $778,272 · management and general $7,702 · fundraising $9,020
-
24c · Other expenses: SUPPLIES AND EQUIPMENT
total $286,365 · program services $276,994 · management and general $948 · fundraising $8,423
-
24d · Other expenses: BACKGROUND CHECKS
total $176,130 · program services $176,130 · management and general $0 · fundraising $0
-
24e · All other expenses
total $198,528 · program services $152,312 · management and general $39,796 · fundraising $6,420
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,148,973 · end of year $1,160,722
-
2 · Savings and temporary cash investments
beginning of year $29,343 · end of year $2,160,624
-
4 · Accounts receivable
beginning of year $744,763 · end of year $527,953
-
9 · Prepaid expenses and deferred charges
beginning of year $551,099 · end of year $549,899
-
10a · Land, buildings and equipment: cost or other basis
$111,310
-
10b · Land, buildings and equipment: accumulated depreciation
$46,326
-
10c · Land, buildings and equipment, net
beginning of year $5,431 · end of year $64,984
-
15 · Other assets
beginning of year $62,052 · end of year $21,232
-
17 · Accounts payable and accrued expenses
beginning of year $889,012 · end of year $987,940
-
19 · Deferred revenue
beginning of year $1,027,215 · end of year $1,361,104
-
23 · Secured mortgages and notes payable
beginning of year $1,029,151 · end of year $832,187
-
25 · Other liabilities
beginning of year $51,740 · end of year $268,767
-
27 · Net assets without donor restrictions
beginning of year -$455,457 · end of year $1,035,416
Mission and programs · 2023
Mission
TO DEVELOP AND ADMINISTER THE SPORT OF RUGBY IN THE UNITED STATES TO THE HIGHEST INTERNATIONAL STANDARDS AND TO REPRESENT THE INTERESTS OF THE UNITED STATES IN THE WORLD RUGBY COMMUNITY.
Activities or mission (Part I)
USA RUGBY IS THE NATIONAL GOVERNING BODY FOR THE SPORT OF RUGBY IN THE UNITED STATES.
-
RUGBY DEVELOPMENT AND MEMBERSHIP SERVICES - TO DEVELOP AND ADMINISTER THE SPORT OF RUGBY IN THE UNITED STATES TO THE HIGHEST INTERNATIONAL STANDARDS AND TO REPRESENT THE INTEREST OF THE UNITED STATES IN THE WORLD RUGBY COMMUNITY.
Expenses $2,783,412 · Grants $153,396 · Revenue $3,346,829
-
UNITED STATES OLYMPIC AND NATIONAL TEAMS - TO DEVELOP AND SUPPORT THE UNITED STATES' MENS AND WOMENS NATIONAL TEAMS.
Expenses $9,300,825 · Grants $1,305,714 · Revenue $2,509,846
-
EVENTS - HOST MULTIPLE LARGE SCALE RUGBY EVENTS SUPPORTING GROWTH OF THE SPORT.
Expenses $116,210 · Revenue $153,862
As filed on the 2023 return.
Listed in Part VII
-
Michael GarnerMICHAEL GARNER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Jamie BurkeJAMIE BURKE
DIRECTOR
- Total calculated
- $14,000
- From this org
- $14,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Denis ShanagherDENIS SHANAGHER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 5
-
Bill StevensBILL STEVENS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Steve ArgerisSTEVE ARGERIS
VICE CHAIRPERSON
- Total calculated
- $0
- Hours/week
- 1
-
Tom CusackTOM CUSACK
CHAIRPERSON
- Total calculated
- $0
- Hours/week
- 5
-
Victoria FolayanVICTORIA FOLAYAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Brett ThompsonBRETT THOMPSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Rick HummRICK HUMM
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Koma Gandy-FischbeinKOMA GANDY-FISCHBEIN
INDEPENDENT
- Total calculated
- $0
- Hours/week
- 1
-
Michele YarbroughMICHELE YARBROUGH
COLLEGIATE REP
- Total calculated
- $0
- Hours/week
- 1
-
Paul KeelerPAUL KEELER
COLLEGIATE REP
- Total calculated
- $0
- Hours/week
- 1
-
James Ross YoungJAMES ROSS YOUNG
CEO
- Total calculated
- $269,370
- From this org
- $253,601
- From related orgs
- $0
- Other
- $15,769
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $228,601
- Bonus
- $25,000
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $15,769
- Filer's total
- $269,370
-
Jonathan AtkeisonJONATHAN ATKEISON
COO
- Total calculated
- $161,184
- From this org
- $139,178
- From related orgs
- $0
- Other
- $22,006
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $124,178
- Bonus
- $15,000
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $22,006
- Filer's total
- $161,184
-
Christopher ReedCHRISTOPHER REED
CDO
- Total calculated
- $125,194
- From this org
- $117,351
- From related orgs
- $0
- Other
- $7,843
- Hours/week
- 40
-
Todd SowlTODD SOWL
CFO
- Total calculated
- $125,729
- From this org
- $125,724
- From related orgs
- $0
- Other
- $5
- Hours/week
- 40
-
Emilie BydwellEMILIE BYDWELL
WOMEN 7S HEAD COACH
- Total calculated
- $178,088
- From this org
- $151,713
- From related orgs
- $0
- Other
- $26,375
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $151,713
- Bonus
- $0
- Other
- $0
- Deferred
- $809
- Nontaxable benefits
- $25,566
- Filer's total
- $178,088
-
Alexander RossALEXANDER ROSS
OLYMPIC 7S DIR OF PERFORMA
- Total calculated
- $129,348
- From this org
- $119,639
- From related orgs
- $0
- Other
- $9,709
- Hours/week
- 40
-
Brandy MedranBRANDY MEDRAN
GM COMMERCIAL AND EVENTS
- Total calculated
- $119,479
- From this org
- $110,012
- From related orgs
- $0
- Other
- $9,467
- Hours/week
- 40
-
Jamie McGregorJAMIE MCGREGOR
SR. DIRECTOR OF TRAINING & EDUCATION
- Total calculated
- $111,836
- From this org
- $104,637
- From related orgs
- $0
- Other
- $7,199
- 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. 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 · Form 990 of other organizations
- 3 · Written employment contract
- 3 · Approval by the board or compensation committee
- 7 · Other non-fixed payments
Answered no
- 4a · Severance or change-of-control payment
- 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 7
- EMPLOYEE OF THE ORGANIZATION MAY RECEIVE DISCRETIONARY BONUSES BASED UPON INDIVIDUAL PERFORMANCE. PERFORMANCE IS EVALUATED USING A NUMBER OF CRITERIA.
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
-
$127,646
GRANT TO PURCHASE EQUIPMENT TO SUPPORT ROOKIE RUGBY IN US
-
USA YOUTH AND HIGH SCHOOL RUGBY
$18,750
GRANT TO SUPPORT STAFFING
-
URBAN RUGBY
$7,000
GRANT TO SUPPORT STAFFING OF ORGANZATION TO HELP PROMOTE YOUTH RUGBY IN UNDER-RESOURCED COMMUNITIES IN THE US
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 14 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202403209349310575
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