Form 990 for tax year 2022

Filed by UNITED STATES CURLING ASSOCIATION.

Totals

Total revenue: $3,410,764
Total expenses: $3,375,460
Contributions and grants received: $2,779,937
Grants paid: $0
Program service revenue: $516,349
Investment income: $25
Other revenue: $114,453
Total assets, end of year: $1,129,888
Total liabilities, end of year: $1,252,280
Net assets or fund balances, end of year: -$122,392
Program services expenses (Part IX): $2,724,318
Management and general expenses: $576,578
Fundraising expenses: $74,564
Program service expenses (Part III): $2,724,318

Program services were 80.7% 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.

1b · Membership dues

$712,570
1f · All other contributions, gifts and grants

$2,067,367
1g · Noncash contributions included above

$350,000
2a · Program service revenue: ENTRY FEES

total $250,609 · related or exempt $250,609
2b · Program service revenue: CHAMPIONSHIP EVENTS

total $187,974 · related or exempt $187,974
2c · Program service revenue: EDUCATIONAL PROGRAMS

total $77,766 · related or exempt $77,766
3 · Investment income

total $25 · excluded $25
10a · Gross sales of inventory

$65,637
10b · Cost of goods sold

$0
10c · Net income from sales of inventory

total $65,637 · excluded $65,637
11a · Other revenue: TAX REFUNDS

total $40,463 · excluded $40,463
11b · Other revenue: LICENSING & COMMISSION

total $7,353 · unrelated business $7,353
11c · Other revenue: OTHER INCOME:MISCELLAN

total $1,000 · excluded $1,000
11e · Other revenue, total

$48,816

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $270,482 · program services $218,009 · management and general $40,573 · fundraising $11,900
7 · Other salaries and wages

total $813,053 · program services $593,177 · management and general $170,063 · fundraising $49,813
9 · Other employee benefits

total $116,982 · program services $88,892 · management and general $20,298 · fundraising $7,792
10 · Payroll taxes

total $94,591 · program services $76,714 · management and general $12,818 · fundraising $5,059
11b · Fees: legal

total $45,650 · management and general $45,650
11c · Fees: accounting

total $23,853 · management and general $23,853
11g · Fees: other

total $83,771 · program services $40,721 · management and general $43,050
12 · Advertising and promotion

total $162,702 · program services $162,702
13 · Office expenses

total $46,708 · program services $1,288 · management and general $45,420
14 · Information technology

total $29,454 · management and general $29,454
16 · Occupancy

total $35,539 · management and general $35,539
17 · Travel

total $321,457 · program services $318,317 · management and general $3,140
19 · Conferences, conventions and meetings

total $44,824 · management and general $44,824
21 · Payments to affiliates

total $4,496 · management and general $4,496
22 · Depreciation, depletion and amortization

total $11,347 · program services $10,074 · management and general $1,273
23 · Insurance

total $52,406 · program services $45,979 · management and general $6,427
24a · Other expenses: INCOME TAXES

total $29,700 · management and general $29,700
24b · Other expenses: ATHLETES, TEAMS & COACH

total $630,724 · program services $630,724
24c · Other expenses: COMMITTEES

total $273,648 · program services $273,648
24d · Other expenses: UNIFORMS

total $131,764 · program services $131,764
24e · All other expenses

total $152,309 · program services $132,309 · management and general $20,000

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $270,337 · end of year $93,867
2 · Savings and temporary cash investments

beginning of year $133,628 · end of year $52,939
3 · Pledges and grants receivable

beginning of year $27,200 · end of year $74,750
4 · Accounts receivable

beginning of year $57,724 · end of year $63,691
7 · Other notes and loans receivable

beginning of year $874,197 · end of year $719,849
8 · Inventories for sale or use

beginning of year $6,812 · end of year $9,027
9 · Prepaid expenses and deferred charges

beginning of year $20,191 · end of year $27,382
10a · Land, buildings and equipment: cost or other basis

$158,104
10b · Land, buildings and equipment: accumulated depreciation

$75,394
10c · Land, buildings and equipment, net

beginning of year $87,558 · end of year $82,710
15 · Other assets

beginning of year $5,673 · end of year $5,673
17 · Accounts payable and accrued expenses

beginning of year $428,170 · end of year $296,580
19 · Deferred revenue

beginning of year $267,538 · end of year $81,632
21 · Escrow or custodial account liability

beginning of year $687,500 · end of year $621,426
23 · Secured mortgages and notes payable

beginning of year $236,539 · end of year $231,373
25 · Other liabilities

beginning of year $21,269 · end of year $21,269
27 · Net assets without donor restrictions

beginning of year -$162,696 · end of year -$127,392
28 · Net assets with donor restrictions

beginning of year $5,000 · end of year $5,000

Mission and programs · 2022

Mission

AS THE NATIONAL GOVERNING BODY FOR THE SPORT OF CURLING IN THE UNITED STATES, THE MISSION OF USA CURLING IS TO GROW, STRENGTHEN, AND ADVOCATE FOR THE OLYMPIC AND PARALYMPIC SPORT OF CURLING IN THE UNITED STATES BY PRIORITIZING ACCESSIBILITY AND PROGRAMMATIC DEVELOPMENT FROM GRASSROOTS TO PODIUM.

Activities or mission (Part I)

TO PROMOTE THE SPORT OF CURLING.

ELITE AND DEVELOPMENTAL ATHLETE PROGRAMS: SUPPORTS ATHLETE DEVELOPMENT, AS WELL AS THE ORGANIZATION'S OTHER PROGRAMS WITH THE ULTIMATE GOAL OF WINNING OLYMPIC MEDALS.

Expenses $810,103 · Revenue $77,766
MARKETING & COMMUNICATIONS: PROVIDE EVENT, CLUB, SPONSOR AND GENERAL CURLING INFORMATION TO OUR MEMBERSHIP AND THE PUBLIC VIA DIGITAL CURLING NEWS, WEBSITE, AND SOCIAL MEDIA POSTS.

Expenses $164,975
GROWTH & DEVELOPMENT: ASSIST MEMBER CLUBS IN MANAGEMENT ACTIVITIES SUCH AS ORGANIZATION, FINANCE, AND NEW MEMBER RECRUITING.

Expenses $1,749,240 · Revenue $438,583

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Bret JacksonBRET JACKSON

CHAIR

Total calculated

$0

Hours/week

5
Colin HufmanCOLIN HUFMAN

VICE-CHAIR

Total calculated

$0

Hours/week

5
Alex AgreALEX AGRE

DIRECTOR

Total calculated

$0

Hours/week

2
Jeff AnnisJEFF ANNIS

DIRECTOR

Total calculated

$0

Hours/week

2
Patrick McDonaldPATRICK MCDONALD

DIRECTOR

Total calculated

$0

Hours/week

2
Terri GleasonTERRI GLEASON

DIRECTOR

Total calculated

$0

Hours/week

2
Darryl HorsmanDARRYL HORSMAN

DIRECTOR

Total calculated

$0

Hours/week

2
Roger SmithROGER SMITH

DIRECTOR

Total calculated

$0

Hours/week

2
Tracy LawlessTRACY LAWLESS

DIRECTOR

Total calculated

$0

Hours/week

2
Eric GleasonERIC GLEASON

CFO (TERM 2/2023)

Total calculated

$128,261

From this org

$127,190

From related orgs

$0

Other

$1,071

Hours/week

50
Dean GemmellDEAN GEMMELL

CEO

Total calculated

$76,270

From this org

$64,012

From related orgs

$0

Other

$12,258

Hours/week

40
Jeffrey PlushJEFFREY PLUSH

CEO (TERM 10/2022)

Total calculated

$184,865

From this org

$178,500

From related orgs

$0

Other

$6,365

Hours/week

50

Schedule J breakdown matched by us

Base

$178,500

Bonus

$0

Other

$0

Deferred

$0

Nontaxable benefits

$6,365

Filer's total

$184,865

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 · Approval by the board or compensation committee
4a · Severance or change-of-control payment

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
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4A: JEFFREY PLUSH, THE FORMER CEO, RECEIVED SEVERANCE PAY OF $164,432 WITH $24,861 OF BENEFITS DURING THE 2023 FISCAL YEAR. THESE PAYMENTS WILL OCCUR THROUGH 2024 PER THE AGREEMENT.

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.

Provenance

Return type: form_990
Tax year: 2022
Filed: 9 May 2024
IRS schema version: 2022v5.0
Source object: 202401319349305150

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