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Nonprofiteer
← UNITED STATES EQUESTRIAN FEDERATION INC

Form 990 for tax year 2024

Filed by UNITED STATES EQUESTRIAN FEDERATION INC.

Totals

Total revenue
$36,554,647
Total expenses
$38,912,825
Contributions and grants received
$7,098,478
Grants paid
$2,218,636
Program service revenue
$26,523,866
Investment income
$951,505
Other revenue
$1,980,798
Total assets, end of year
$38,218,090
Total liabilities, end of year
$15,644,928
Net assets or fund balances, end of year
$22,573,162
Program services expenses (Part IX)
$28,604,459
Management and general expenses
$10,308,366
Fundraising expenses
$0
Program service expenses (Part III)
$28,604,459

Program services were 73.5% 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

    $7,098,478

  • 1g · Noncash contributions included above

    $263,330

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $10,864,142 · related or exempt $10,864,142

  • 2b · Program service revenue: COMPETITION FEES

    total $5,988,972 · related or exempt $5,988,972

  • 2c · Program service revenue: DRUG & MEDICATION FEES

    total $5,769,570 · related or exempt $5,769,570

  • 2d · Program service revenue: INTERNATIONAL COMPETITION

    total $2,698,048 · related or exempt $2,698,048

  • 2e · Program service revenue: SPORTS PROGRAMS

    total $667,772 · related or exempt $667,772

  • 2f · All other program service revenue

    total $535,362 · related or exempt $535,362

  • 3 · Investment income

    total $716,850 · excluded $716,850

  • 5 · Royalties

    total $340,583 · excluded $340,583

  • 7a · Gross sales of assets other than inventory

    securities $5,050,527

  • 7b · Less cost or other basis and sales expenses

    securities $4,815,872

  • 7c · Gain or loss

    securities $234,655

  • 7d · Net gain or loss

    total $234,655 · excluded $234,655

  • 10a · Gross sales of inventory

    $743,488

  • 10b · Cost of goods sold

    $477,084

  • 10c · Net income from sales of inventory

    total $266,404 · related or exempt $266,404

  • 11a · Other revenue: ADVERTISING

    total $1,107,660 · unrelated business $1,107,660

  • 11b · Other revenue: MISCELLANEOUS INCOME

    total $200,131 · related or exempt $200,131

  • 11c · Other revenue: IT SERVICES

    total $61,583 · unrelated business $61,583

  • 11d · All other revenue

    total $4,437 · related or exempt $4,437

  • 11e · Other revenue, total

    $1,373,811

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $423,976 · program services $423,976

  • 2 · Grants to domestic individuals

    total $1,794,660 · program services $1,794,660

  • 5 · Compensation of officers, directors and key employees

    total $1,637,069 · program services $1,096,055 · management and general $541,014

  • 7 · Other salaries and wages

    total $9,568,097 · program services $6,406,061 · management and general $3,162,036

  • 8 · Pension plan contributions

    total $286,251 · program services $191,652 · management and general $94,599

  • 9 · Other employee benefits

    total $1,645,315 · program services $1,101,576 · management and general $543,739

  • 10 · Payroll taxes

    total $819,830 · program services $548,895 · management and general $270,935

  • 11b · Fees: legal

    total $357,634 · program services $176,230 · management and general $181,404

  • 11c · Fees: accounting

    total $77,873 · program services $38,373 · management and general $39,500

  • 11f · Fees: investment management

    total $100,747 · management and general $100,747

  • 11g · Fees: other

    total $809,705 · program services $398,996 · management and general $410,709

  • 12 · Advertising and promotion

    total $2,931,302 · program services $862,909 · management and general $2,068,393

  • 13 · Office expenses

    total $534,242 · program services $148,334 · management and general $385,908

  • 14 · Information technology

    total $1,033,552 · program services $516,776 · management and general $516,776

  • 16 · Occupancy

    total $526,183 · program services $383,986 · management and general $142,197

  • 17 · Travel

    total $2,340,403 · program services $1,799,083 · management and general $541,320

  • 19 · Conferences, conventions and meetings

    total $524,712 · program services $403,350 · management and general $121,362

  • 20 · Interest

    total $109,656 · program services $54,828 · management and general $54,828

  • 22 · Depreciation, depletion and amortization

    total $573,944 · program services $283,761 · management and general $290,183

  • 23 · Insurance

    total $528,441 · program services $313,356 · management and general $215,085

  • 24a · Other expenses: INTERNATIONAL HIGH PERF

    total $4,868,777 · program services $4,868,777

  • 24b · Other expenses: DRUGS & TESTING

    total $4,117,762 · program services $4,117,762

  • 24c · Other expenses: OTHER ADMIN & FINANCE C

    total $1,184,177 · program services $608,080 · management and general $576,097

  • 24d · Other expenses: SPORTS PROGRAMS

    total $1,114,536 · program services $1,114,536

  • 24e · All other expenses

    total $1,003,981 · program services $952,447 · management and general $51,534

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $287,987 · end of year $318,583

  • 2 · Savings and temporary cash investments

    beginning of year $3,103,328 · end of year $1,206,491

  • 3 · Pledges and grants receivable

    beginning of year $1,350,000 · end of year $1,500,000

  • 4 · Accounts receivable

    beginning of year $1,235,036 · end of year $1,263,623

  • 8 · Inventories for sale or use

    beginning of year $468,758 · end of year $433,079

  • 9 · Prepaid expenses and deferred charges

    beginning of year $705,946 · end of year $836,216

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

    $13,922,928

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

    $6,371,336

  • 10c · Land, buildings and equipment, net

    beginning of year $7,951,630 · end of year $7,551,592

  • 11 · Investments: publicly traded securities

    beginning of year $21,573,982 · end of year $23,678,714

  • 15 · Other assets

    beginning of year $1,442,841 · end of year $1,429,792

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,311,248 · end of year $2,292,080

  • 19 · Deferred revenue

    beginning of year $7,598,740 · end of year $7,971,109

  • 20 · Tax-exempt bond liabilities

    beginning of year $5,350,226 · end of year $4,011,909

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $600,000

  • 25 · Other liabilities

    beginning of year $681,287 · end of year $769,830

  • 27 · Net assets without donor restrictions

    beginning of year $22,479,387 · end of year $21,760,970

  • 28 · Net assets with donor restrictions

    beginning of year $698,620 · end of year $812,192

Mission and programs · 2024

Mission

THE UNITED STATES EQUESTRIAN FEDERATION'S MISSION IS TO PROVIDE ACCESS TO AND INCREASE PARTICIPATION IN EQUESTRIAN SPORTS AT ALL LEVELS BY ENSURING FAIRNESS, SAFETY, AND ENJOYMENT.

Activities or mission (Part I)

THE FEDERATION PROVIDES LEADERSHIP FOR EQUESTRIAN SPORT IN THE UNITED STATES BY PROMOTING THE PURSUIT OF EXCELLENCE BASED ON A FOUNDATION OF FAIR, SAFE COMPETITION AND THE WELFARE OF ITS HUMAN AND EQUINE ATHLETES.

  • SPORT PROGRAMS AND SPORT MANAGEMENT - AS THE NATIONAL GOVERNING BODY FOR EQUESTRIAN SPORT IN THE UNITED STATES, THE UNITED STATES EQUESTRIAN FEDERATION (USEF) SUPPORTS COMPETITIVE, TRAINING AND EDUCATIONAL OPPORTUNITIES IN 29 BREEDS AND DISCIPLINES FOR ATHLETES AND THEIR EQUINE PARTNERS AT ALL LEVELS OF EXPERIENCE AND INTEREST. USEF OFFERS PROGRAMS ON A NATIONAL AND INTERNATIONAL LEVEL FOR EMERGING, DEVELOPING AND ELITE ATHLETES.CONTINUED IN SCHEDULE O.THESE SPORT PROGRAMS ARE SUPPORTED BY A FRAMEWORK OF RULES, POLICIES AND PROCEDURES INCLUDING CALENDAR MANAGEMENT, COMPETITION LICENSING AND STANDARDS, ANTI-DOPING, PROHIBITED PRACTICES, CONCUSSION AND RETURN-TO-PLAY PROTOCOLS, SAFE SPORT, SPORT REGULATION, LICENSED OFFICIALS, AND PREPARATION AND SELECTION OF TEAM AND INDIVIDUAL ATHLETES FOR MAJOR INTERNATIONAL COMPETITIONS INCLUDING OLYMPIC AND PARALYMPIC GAMES, PAN-AM GAMES AND WORLD CHAMPIONSHIPS.

    Expenses $10,684,959 · Grants $2,218,636 · Revenue $10,361,126

  • FAIRNESS, SAFETY AND WELFARE - THE USEF HORSE AND HUMAN SAFETY AND WELFARE EFFORTS ENCOMPASS A COMBINATION OF PROGRAMS FOCUSED ON THE SAFETY AND WELFARE OF HUMAN AND EQUINE ATHLETES. THESE PROGRAMS INVOLVE RESEARCH OF SUBSTANCES WHICH MAY AFFECT PERFORMANCE WHEN ADMINISTERED TO EQUINE ATHLETES COMPETING IN USEF LICENSED COMPETITIONS, EQUINE ANTI-DOPING INCLUDING THE COLLECTION AND TESTING OF SAMPLES, AND THE ENFORCEMENT OF RULES GOVERNING THE USE OF PROHIBITED SUBSTANCES DURING COMPETITION AS WELL AS THE TRAINING AND LICENSING OF COMPETITION OFFICIALS TASKED WITH ENSURING THE BEST INTERESTS OF USEF MEMBERS AND THEIR EQUINE PARTNERS.

    Expenses $6,215,559 · Revenue $5,769,570

  • MEMBER SERVICES - THE USEF'S MEMBER SERVICES PROGRAMS SERVE THE ENTIRETY OF THE MEMBERSHIP. MEMBER SERVICES DEPARTMENTS ARE RESPONSIBLE FOR DEVELOPING, IMPLEMENTING, AND ADMINISTERING THE FRAMEWORK OF RULES, POLICIES AND PROCEDURES THAT SUPPORT SPORT PROGRAMS, FAIRNESS, SAFETY, WELFARE AND ENJOYMENT. USEF PROVIDES EDUCATIONAL OPPORTUNITIES INCLUDING THE CARE AND TRAINING OF THE COMPETITIVE HORSE AND RIDER, MEDIA TRAINING AND HOW TO COMPETE IN FEDERATION LICENSED COMPETITIONS AS WELL AS LIVESTREAM AND VIDEO-ON-DEMAND SPORT COVERAGE. USEF ALSO OFFERS ANNUAL AWARDS AND RECOGNITION AND PROVIDES SAFE SPORT; RULES AND REGULATION SERVICES; COMPETITION LICENSING, STANDARDS, EVALUATION AND COMPLIANCE; ANTI-DOPING; HORSE AND HUMAN SAFETY AND WELFARE PROGRAMS; AND GENERAL SUPPORT OF THE EQUESTRIAN COMMUNITY.

    Expenses $11,703,941 · Revenue $10,864,142

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Tom O'Mara

    PRESIDENT

    Total calculated
    $200,000
    From this org
    $200,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $200,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $200,000

  • Judy Werner

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Judy Sloan

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Jon Kreitz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Diane Pitts

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Thomas Brennan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Lisa Gorretta

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Will Faudree

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Max Amaya

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Melissa Moore

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ling Fu Wylie

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Deborah Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Britt McCormick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Philip Richter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jacob Arnold

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Eleanor Brimmer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Sydney Elliott

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Beezie Madden

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Joe Mattingley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Chester Weber

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Sharon White

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Allison Brock

    DIRECTOR PARTIAL TERM

    Total calculated
    $0
    Hours/week
    1

  • Laura Nicholson

    DIRECTOR PARTIAL TERM

    Total calculated
    $0
    Hours/week
    1

  • William Moroney

    CEO

    Total calculated
    $487,891
    From this org
    $469,305
    From related orgs
    $0
    Other
    $18,586
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $433,779
    Bonus
    $32,754
    Other
    $2,772
    Deferred
    $9,150
    Nontaxable benefits
    $9,436
    Filer's total
    $487,891

  • Michael Delahanty

    CFO

    Total calculated
    $211,229
    From this org
    $184,883
    From related orgs
    $0
    Other
    $26,346
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,591
    Bonus
    $9,016
    Other
    $276
    Deferred
    $1,136
    Nontaxable benefits
    $25,210
    Filer's total
    $211,229

  • Sonja Keating

    COO & GENERAL COUNSEL

    Total calculated
    $388,688
    From this org
    $363,896
    From related orgs
    $0
    Other
    $24,792
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $340,530
    Bonus
    $22,400
    Other
    $966
    Deferred
    $9,001
    Nontaxable benefits
    $15,791
    Filer's total
    $388,688

  • David O'Connor

    CHIEF OF SPORT

    Total calculated
    $282,851
    From this org
    $262,836
    From related orgs
    $0
    Other
    $20,015
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $247,044
    Bonus
    $15,000
    Other
    $792
    Deferred
    $3,667
    Nontaxable benefits
    $16,348
    Filer's total
    $282,851

  • Victoria Lowell

    CHIEF MARKETING & CONTENT

    Total calculated
    $411,390
    From this org
    $385,864
    From related orgs
    $0
    Other
    $25,526
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $366,284
    Bonus
    $18,548
    Other
    $1,032
    Deferred
    $8,998
    Nontaxable benefits
    $16,528
    Filer's total
    $411,390

  • Stephen Schumacher

    CHIEF VETERINARY OFFICER

    Total calculated
    $238,869
    From this org
    $206,938
    From related orgs
    $0
    Other
    $31,931
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $198,926
    Bonus
    $6,206
    Other
    $1,806
    Deferred
    $6,392
    Nontaxable benefits
    $25,539
    Filer's total
    $238,869

  • Hallye Griffin

    DIRECTOR OF FEI/HIGH PERFO

    Total calculated
    $239,277
    From this org
    $207,378
    From related orgs
    $0
    Other
    $31,899
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $195,270
    Bonus
    $12,000
    Other
    $108
    Deferred
    $6,360
    Nontaxable benefits
    $25,539
    Filer's total
    $239,277

  • Justin Provost

    CHIEF INFORMATION OFFICER

    Total calculated
    $133,126
    From this org
    $105,388
    From related orgs
    $0
    Other
    $27,738
    Hours/week
    40

  • Katherine Flynn

    SENIOR VETERINARIAN, EQUINE HEALTH, & BIOSECURITY

    Total calculated
    $148,943
    From this org
    $136,416
    From related orgs
    $0
    Other
    $12,527
    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

  • 1a · First-class or charter travel
  • 1b · Written policy on the line-1a expenses
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 2 · Substantiation required before reimbursing expenses
  • 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 1A
THE PURCHASE OF FIRST-CLASS OR BUSINESS-CLASS AIRFARE REQUIRES APPROVAL BY THE CEO. CEO APPROVAL MUST BE OBTAINED PRIOR TO BOOKING RESERVATIONS. UPGRADES ARE ACCEPTABLE WHEN THERE IS NO ADDITIONAL COST TO USEF.
PART I, LINE 7
ANNUAL BONUSES ARE DISCRETIONARY AND ARE NOT DETERMINED USING A FIXED FORMULA OR SET CALCULATION. THE CEO DETERMINES BONUS AMOUNTS EACH YEAR BASED ON PERFORMANCE AND OTHER RELEVANT FACTORS, TAKING INTO CONSIDERATION RECOMMENDATIONS FROM EMPLOYEE MANAGERS AND THE EXECUTIVE TEAM. BONUSES MAY VARY BY INDIVIDUAL AND YEAR.

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

  • ELLEN ETTENGER DBA PRO SHOW SERVICES LLC

    $22,500

    COMPETITION GRANT

  • TRYON EQUESTRIAN PROPERTIES LLC

    $18,000

    COMPETITION GRANT

  • LIVE OAK INTERNATIONAL

    $9,000

    COMPETITION GRANT

  • STEVEN HERRIG DBA TERRANOVA ENTERPRISES LLC

    $9,000

    COMPETITION GRANT

  • HORSE PARK OF NEW JERSEY

    $6,000

    COMPETITION GRANT

  • STABLE VIEW LLC

    $6,000

    COMPETITION GRANT

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.

  • USEF GLOBAL LICENSING INC

    ASSET LICENSING · DE · income $0 · assets $0

    Directly controlled by UNITED STATES EQUESTRIAN FEDERATION INC

Provenance

Return type
form_990
Tax year
2024
Filed
30 June 2026
IRS schema version
2024v5.5
Source object
202612109349300706

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