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Nonprofiteer
← UNITED STATES CURLING ASSOCIATION

Form 990 for tax year 2023

Filed by UNITED STATES CURLING ASSOCIATION.

Totals

Total revenue
$3,083,447
Total expenses
$3,449,368
Contributions and grants received
$1,785,077
Grants paid
$0
Program service revenue
$1,040,189
Investment income
$5
Other revenue
$258,176
Total assets, end of year
$730,888
Total liabilities, end of year
$1,219,201
Net assets or fund balances, end of year
-$488,313
Program services expenses (Part IX)
$2,768,770
Management and general expenses
$660,335
Fundraising expenses
$20,263
Program service expenses (Part III)
$2,768,770

Program services were 80.3% 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

    $1,785,077

  • 1g · Noncash contributions included above

    $350,000

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $766,838 · related or exempt $766,838

  • 2b · Program service revenue: ENTRY FEES

    total $150,045 · related or exempt $150,045

  • 2c · Program service revenue: EDUCATIONAL PROGRAMS

    total $92,519 · related or exempt $92,519

  • 2d · Program service revenue: CHAMPIONSHIP EVENTS

    total $30,787 · related or exempt $30,787

  • 3 · Investment income

    total $5 · excluded $5

  • 10a · Gross sales of inventory

    $144,016

  • 10b · Cost of goods sold

    $26,799

  • 10c · Net income from sales of inventory

    total $117,217 · excluded $117,217

  • 11a · Other revenue: VACCINE CLINICS

    total $138,000 · excluded $138,000

  • 11b · Other revenue: OTHER INCOME

    total $2,245 · excluded $2,245

  • 11c · Other revenue: LICENSING & COMMISSION

    total $714 · unrelated business $714

  • 11e · Other revenue, total

    $140,959

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $328,427 · program services $109,406 · management and general $212,183 · fundraising $6,838

  • 7 · Other salaries and wages

    total $775,629 · program services $637,769 · management and general $126,360 · fundraising $11,500

  • 9 · Other employee benefits

    total $91,699 · program services $76,578 · management and general $14,520 · fundraising $601

  • 10 · Payroll taxes

    total $101,508 · program services $77,216 · management and general $22,968 · fundraising $1,324

  • 11b · Fees: legal

    total $197 · management and general $197

  • 11c · Fees: accounting

    total $32,953 · management and general $32,953

  • 11g · Fees: other

    total $107,974 · program services $65,310 · management and general $42,664

  • 12 · Advertising and promotion

    total $111,161 · program services $111,161

  • 13 · Office expenses

    total $66,767 · management and general $66,767

  • 14 · Information technology

    total $32,273 · management and general $32,273

  • 16 · Occupancy

    total $35,874 · management and general $35,874

  • 17 · Travel

    total $248,660 · program services $241,592 · management and general $7,068

  • 19 · Conferences, conventions and meetings

    total $16,671 · management and general $16,671

  • 21 · Payments to affiliates

    total $2,700 · management and general $2,700

  • 22 · Depreciation, depletion and amortization

    total $7,821 · program services $7,266 · management and general $555

  • 23 · Insurance

    total $69,096 · program services $59,204 · management and general $9,892

  • 24a · Other expenses: ATHLETES, TEAMS & COACH

    total $814,665 · program services $814,665

  • 24b · Other expenses: SITE SELECTION

    total $191,382 · program services $191,382

  • 24c · Other expenses: UNIFORMS

    total $145,672 · program services $145,672

  • 24d · Other expenses: COACHING DEVELOPMENT

    total $38,650 · program services $38,650

  • 24e · All other expenses

    total $229,589 · program services $192,899 · management and general $36,690

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $93,867 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $52,939 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $74,750 · end of year $40,295

  • 4 · Accounts receivable

    beginning of year $63,691 · end of year $16,507

  • 7 · Other notes and loans receivable

    beginning of year $719,849 · end of year $542,377

  • 8 · Inventories for sale or use

    beginning of year $9,027 · end of year $6,812

  • 9 · Prepaid expenses and deferred charges

    beginning of year $27,382 · end of year $44,335

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

    $158,104

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

    $83,215

  • 10c · Land, buildings and equipment, net

    beginning of year $82,710 · end of year $74,889

  • 15 · Other assets

    beginning of year $5,673 · end of year $5,673

  • 17 · Accounts payable and accrued expenses

    beginning of year $296,580 · end of year $362,814

  • 19 · Deferred revenue

    beginning of year $81,632 · end of year $55,465

  • 21 · Escrow or custodial account liability

    beginning of year $621,426 · end of year $542,260

  • 23 · Secured mortgages and notes payable

    beginning of year $231,373 · end of year $220,949

  • 24 · Unsecured notes and loans payable

    end of year $0

  • 25 · Other liabilities

    beginning of year $21,269 · end of year $37,713

  • 27 · Net assets without donor restrictions

    beginning of year -$127,392 · end of year -$562,313

  • 28 · Net assets with donor restrictions

    beginning of year $5,000 · end of year $74,000

Mission and programs · 2023

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 $1,661,262 · Revenue $273,351

  • 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 $276,877

  • GROWTH & DEVELOPMENT: ASSIST MEMBER CLUBS IN MANAGEMENT ACTIVITIES SUCH AS ORGANIZATION, FINANCE, AND NEW MEMBER RECRUITING.

    Expenses $830,631 · Revenue $766,838

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

Listed in Part VII

  • Bret Jackson

    CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Colin Huffman

    VICE-CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Alex Agre

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Jeff Annis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Roger Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Tracy Lawless

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Brian Kopp

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Phil Shryock

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Paul Wilson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Luc Violette

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Josh Chetwynd

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Aileen Geving

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Dean Gemmell

    CEO

    Total calculated
    $133,385
    From this org
    $124,462
    From related orgs
    $0
    Other
    $8,923
    Hours/week
    40

  • Katherine Baker

    DIRECTOR OF SPORT

    Total calculated
    $113,385
    From this org
    $104,462
    From related orgs
    $0
    Other
    $8,923
    Hours/week
    40

  • Jeffrey Plush

    CEO (TERM 10/2022)

    Total calculated
    $165,000
    From this org
    $165,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $165,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $165,000

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 $165,000 DURING THE CALENDAR YEAR 2023.

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.

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.

  • USA CURLING FOUNDATION LLC

    FURTHER THE MISSION OF THE ASSOCIATION · MN · income $15,194 · assets $30,559

    Directly controlled by UNITED STATES CURLING ASSOCIATION

Provenance

Return type
form_990
Tax year
2023
Filed
13 May 2025
IRS schema version
2023v6.0
Source object
202501359349309185

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