2019-08-15T09:13:16-05:00 2018-12-31 010720052 MORRISON BROWN ARGIZ & FARRA LLC 225 NE MIZNER BLVD SUITE 685 BOCA RATON FL 33432 990 2018-01-01 131671529 UNITED STATES SAILING ASSOCIATION INC UNIT 4013427900 1 ROGER WILLIAMS UNIVERSITY WAY BRISTOL RI 02809 DONNA M KANE FINANCE DIRECTOR 4013427900 2019-08-15 1 P00646430 5619092100 38.140.52.131 2019-08-15 09:55:38 ED P E6B523290012DC6293034ACCF159DC18781D9E40 A2701DDE398CDC82E51FD7C56B54381A2001AB22 2018 2019-02-21 02:37:17Z BYRON J GIERHART 1 ROGER WILLIAMS WAY BRISTOL RI 02809 12614350 0 X WWW.USSAILING.ORG X 1897 NY INCREASE SAILING PARTICIPATION AND EXCELLENCE THROUGH EDUCATION, COMPETITION AND EQUAL OPPORTUNITY, WHILE UPHOLDING THE PRINCIPLES OF FAIR PLAY, SPORTSMANSHIP AND SAFETY. 13 13 68 400 0 0 5094904 4572849 3942820 4993456 158527 -98668 472056 457980 9668307 9925617 175462 224172 0 0 4316893 4586122 0 0 429989 6423272 6641605 10915627 11451899 -1247320 -1526282 9670538 7579732 3526163 2864368 6144375 4715364 X THE ORGANIZATION'S MISSION IS TO ENCOURAGE PARTICIPATION IN THE SPORT OF SAILING THROUGH VOLUNTEERS AND MEMBER ORGANIZATIONS AND TO GOVERN, PROMOTE AND REPRESENT SAILBOAT RACING IN THE U.S.A. 0 0 4392882 110555 1935121 OLYMPIC PROGRAM - TRAINING AND SUPPORT OF THE TEAMS AND INDIVIDUALS PREPARING FOR OLYMPIC COMPETITIONS. SUPPORT INCLUDES COACHING, HEALTH AND NUTRITION COUNSELING, PHYSICAL, AND PSYCHOLOGICAL STRENGTHENING, LOGISTICS AND WEATHER FORECASTING SUPPORT. 1192562 2325 1007486 YOUTH- YOUTH TRAINING AND CERTIFICATION OF INSTRUCTORS FOR BEGINNING, INTERMEDIATE AND ADVANCED SAILING CLASSES PROVIDED THROUGHOUT THE U.S. FOR LEARN-TO-SAIL PROGRAMS AND SMALL BOAT PROGRAMS WITH A GOAL OF PROMOTING PARTICIPATION IN BOATING AND ON-WATER ACTIVITIES. THESE SERVICES ARE ALSO CONDUCTED IN ASSOCIATION WITH VARIOUS INTERNATIONAL SAIL TRAINING ORGANIZATIONS. ALSO CONDUCTS AND MANAGES UNITED STATES SAILING YOUTH CHAMPIONSHIP EVENTS TO DETERMINE NATIONAL CHAMPIONS IN SUCH AREAS AS YOUTH MULTIHULL CHAMPIONSHIP AND JUNIOR OLYMPIC EVENTS ARE CONDUCTED ALL ACROSS THE COUNTRY TO ENCOURAGE THOSE WHO ARE CONSIDERING OLYMPIC CAMPAIGNS. 2677845 111292 1200539 SUPPORT SERVICES- DISSEMINATION OF NEWS AND ACTIVITIES THROUGHOUT THE SAILING COMMUNITY VIA SOCIAL MEDIA CHANNELS, WEBSITE, AND E-MAIL. DESIGNING AND SCHEDULING COURSES AND MATERIALS. INDUSTRY SUPPORT THROUGH SEMINARS AND OTHER VENUES. MEMBERSHIP ACQUISITION AND FULFILLMENT. 778215 699893 ADULT- ADULT TRAINING AND CERTIFICATION OF INSTRUCTORS FOR BEGINNING, INTERMEDIATE AND ADVANCED SAILING CLASSES PROVIDED THROUGHOUT THE U.S. FOR LEARN-TO-SAIL PROGRAMS, KEELBOAT AND CRUISING PROGRAMS, LEARN-TO-RACE PROGRAMS AND POWERBOAT PROGRAMS, WITH A GOAL OF PROMOTING PARTICIPATION IN BOATING AND ON-WATER ACTIVITIES. THESE SERVICES ARE ALSO CONDUCTED IN ASSOCIATION WITH VARIOUS INTERNATIONAL SAIL TRAINING ORGANIZATIONS. ALSO CONDUCTS AND MANAGES UNITED STATES SAILING ADULT CHAMPIONSHIP EVENTS TO DETERMINE NATIONAL CHAMPIONS IN SUCH AREAS AS MEN'S AND WOMEN'S CHAMPIONSHIPS, MULTIHULL CHAMPIONSHIP, DISABLED CHAMPIONSHIP, TEAM RACING CHAMPIONSHIPS, AND THE CHAMPIONSHIP OF CHAMPIONS. 715944 591451 COMPETITIVE SERVICES- ADMINISTRATION OF SAILING'S VARIOUS HANDICAPPING SYSTEMS, PUBLISHING AND MANAGING THE RACING RULES OF SAILING (RRS) AND REGULATIONS, TRAINING AND CERTIFICATION OF JUDGES AND RACE OFFICIALS, TRAINING TO PROMOTE SAFE PRACTICES AT SEA, RESEARCH AND DEVELOPMENT OF RACING OPTIMIZATION PACKAGES TO MAXIMIZE ON-WATER BOAT PERFORMANCE. 1494159 1291344 9757448 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 230 0 1 68 0 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 RI NH CT OR NY CO MI CA FL MA MD IL ME MS NJ NC OH VA X X X DONNA M KANE 4013427900 1 ROGER WILLIAMS UNIVERSITY WAY BRISTOL RI 02809 BRUCE BURTON FORMER PRESIDENT 5.00 X X 0 0 0 CORY SERTL PRESIDENT 5.00 X X 0 0 0 STEVE FREITES TREASURER 5.00 X X 0 0 0 MARTINE ZURINSKAS SECRETARY 5.00 X X 0 0 0 SALLY BARKOW DIRECTOR 5.00 X 0 0 0 CLERC COOPER DIRECTOR 5.00 X 0 0 0 TARASA DAVIS DIRECTOR 5.00 X 0 0 0 RUSSELL LUCAS DIRECTOR 5.00 X 0 0 0 GARY GILBERT DIRECTOR 5.00 X 0 0 0 DAVE PERRY DIRECTOR 5.00 X 0 0 0 JAMES WALSH DIRECTOR 5.00 X 0 0 0 RON WHITE DIRECTOR 5.00 X 0 0 0 JJ FETTER DIRECTOR 5.00 X 0 0 0 JOHN SCHOENDORF TREASURER 5.00 X X 0 0 0 JOHN SANGMEISTER DIRECTOR 5.00 X 0 0 0 TONY REY DIRECTOR 5.00 X 0 0 0 CHARLIE ARMS DIRECTOR 5.00 X 0 0 0 RICHARD JEPSEN VICE-PRESIDENT 5.00 X X 0 0 0 MALCOLM PAGE CHIEF OF OLYMPIC SAILING 37.50 X 180256 0 8584 BYRON J GIERHART CEO 37.50 3.00 X 260670 0 22843 DONNA KANE CFO 37.50 3.00 X 105299 0 1120 MICHAEL WATERS CTO 37.50 3.00 X 136759 0 0 LUTHER CARPENTAL COACH 37.50 X 110271 0 7362 PETER LOGAN INNOVATION, RESEARCH AND DEVELOPMENT DIRECTOR 37.50 X 139106 0 2584 GEORGIA MCDONALD MANAGING DIRECTOR OF FOUNDATION 20.00 20.00 X 142778 0 6496 RILEY SCHUTT USST IR&D PERFORMANCE ANALYST 37.50 X 115336 0 705 1190475 0 49694 7 0 1 0 PRISM DIGITAL COMMUNICATIONS LLC 1011 US-22 A MOUNTAINSIDE NJ 07092 FULFILLMENT 243129 ROGER WILLIAMS UNIVERSITY 1 OLD FERRY RD BRISTOL RI 02809 RENT AND UTILITIES 181122 THINK FIRST SERVE INC 269 MIDDLESEX ROAD BUFFALO NY 14216 CONTRACTOR 145529 TRADEWINDS ISLAND RESORTS 5500 GULF BLVD ST PETE BEACH FL 33706 EVENT HOST 134616 MICHAEL INGHAM 172 INTER GREEN WAY ROCHESTER NY 14618 COACHING 131320 8 289620 131401 4151828 324133 4572849 MEMBERSHIP DUES 711300 2145690 2145690 EDUCATIONAL & PROGRAM SERVICES 711300 2045851 2045851 SPONSORSHIP 711300 801915 801915 4993456 30771 30771 16946 16946 2320883 67500 2496284 21538 -175401 45962 -129439 -129439 599378 170911 428467 428467 OTHER INCOME 711300 12567 12567 12567 9925617 5434490 0 -81722 31586 31586 192586 192586 600831 600831 3349458 2474291 631616 243551 107777 70587 23542 13648 287615 188369 62824 36422 240441 157473 52520 30448 35181 35181 40638 40638 15261 15261 623413 518763 93125 11525 96437 94054 2383 550312 509017 33894 7401 92315 91355 960 231770 185182 36348 10240 1244619 1164325 56533 23761 84408 83612 499 297 161540 84872 74957 1711 593875 537284 28297 28294 184043 158264 18529 7250 CONTRATOR FEES 845247 845247 EQUIPMENT RENTAL 382381 363181 19200 LOGISTICS 375897 365598 8379 1920 REGISTRATION AND EVENT 372681 336443 24414 11824 711587 704528 5362 1697 11451899 9757448 1264462 429989 270340 259924 178904 50538 3999771 4013559 176384 148253 268062 196126 273532 115495 3883868 2154758 2142276 1729110 2219114 905910 0 0 142155 160817 9670538 7579732 1070971 526049 1709674 2141428 745518 196891 0 3526163 2864368 X 1745471 324040 4295404 4287824 103500 103500 6144375 4715364 9670538 7579732 -1526282 97271 0 X X 0 1 X 1 0 X 2166854 3356629 4284280 5094904 4572849 19475516 6536513 7188632 7389880 4576657 5340201 31031883 8703367 10545261 11674160 9671561 9913050 50507399 100153 53072 153225 162324 759377 500571 545472 816335 2784079 162324 759377 500571 645625 869407 2937304 47570095 82084 82135 81558 59560 47717 353054 82084 82135 81558 59560 47717 353054 55315 11127 20499 47582 12567 147090 8840766 10638523 11776217 9778703 9973334 51007543 0.93260 0.94460 0.00690 0.00860 X 1689007 -33959 1281183 373865 2154861 215781 279045 960680 1689007 2270907 75363 191409 2154861 254666 -91566 222193 2270907 2622719 40987 79040 2584666 0.46150 0.27680 0.26160 0 0 31250 6417 24833 1918986 1128835 790151 1933632 1019506 914126 1729110 INVESTMENTS 905910 C 905910 X PART X, LINE 2: THE U.S. FEDERAL JURISDICTION AND THE STATE OF RHODE ISLAND JURISDICTION ARE THE MAJOR TAX JURISDICTIONS WHERE THE ORGANIZATION FILES INCOME TAX RETURNS. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO U.S. FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2015. PART V, LINE 4 THE ORGANIZATION'S ENDOWMENT FUNDS ARE BOARD DESIGNATED "QUASI-ENDOWMENTS" - SUPPORT FOR OLYMPIC AND YOUTH SAILING PROGRAMS AND INITIATIVES. TERM AND PERMANENT ENDOWMENTS ARE DESIGNATED FOR PRE=OLYMPIC DEVELOPMENT PROGRAMS AS WELL AS PROMOTING AND RECOGNIZING SPORTSMANSHIP IN SAILING. PART X, LINE 2 THE ASSOICATION IS A PUBLIC CHARITY EXEMPT FROM FEDERAL INCOME TAXES IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT THE ASSOCIATION OPERATES IN A MANNER CONSISTENT WITH ITS TAX-EXEMPT STATUS AT BOTH THE STATE AND FEDERAL LEVELS. THE ASSOCIATION ANNUALLY FILES IRS FORM 990, IRS FORM 990-T AND VARIOUS STATE FILINGS, REPORTING VARIOUS INFORMATION THAT THE IRS AND STATE TAXING AUTHORITIES USE TO MONITOR THE ACTIVITIES OF TAX EXEMPT ENTITIES. 0 CORAL REEF YACHT CLUB 2484 S BAYSHORE DR MIAMI FL 33133 7071 FMV 2018 WORLD CUP SERIES MIAMI VENUE FEES COCONUT GROVE SAILING CLUB 2990 SOUTH BAYSHORE DR MIAMI FL 33133 5500 FMV 2018 WORLD CUP SERIES MIAMI VENUE FEES CITY OF MIAMI BUSINESS CENTER 444 SW 2ND AVE MIAMI FL 33130 5000 FMV MPA - TRAILER STORAGE CITY OF MIAMI FINANCE 444 SW 2ND AVE MIAMI FL 33130 7126 FMV WCSM - POLICE STEM EDUCATION GRANTS FOR SAILING PROGRAMS WHO ADMINISTER STEM EDUCATION USING US SAILING'S CURRICULUM. 19 103500 FMV WCSM REGATTA MANAGER 1 6000 FMV OLYMPIC ATHLETE SUPPORT FOR EXPENSES INCURRED AS PART OF THE TEAM 3 55000 FMV WCSM SEMINOLE BOAT RAMP 1 3600 FMV TRAVEL GRANTS 10 7500 FMV PART I, LINE 2 WHERE GRANTS ARE MADE TO ENABLE ATTENDANCE AT A SPECIFIC EVENT, THE FUNDING IS NOT MADE UNTIL JUST BEFORE OR JUST AFTER THE EVENT HAS OCCURRED TO ENSURE PRESENCE AT THE EVENT. IN THE CASE OF THE OLYMPIC TEAM, ALL TEAM MEMBERS ARE MONITORED FOR PERFORMANCE AT VARIOUS EVENTS LEADING UP TO THE OLYMPICS. IN ADDITION, TEAM MEMBERS ATTEND TRAINING CAMPS AND VARIOUS OTHER GROUP MEETINGS TO RECEIVE COACHING, PHYICAL CONDITIONING EVALUTIONS, WEATHER ADVISORY AND OTHER SUPPORT SERVICES PROVIDED BY US SAILING AS THE NATIONAL GOVERNING BODY. TEAM MEMBERS ARE IN CONSTANT CONTACT WITH TEAM COACHES, THE HIGH-PERFORMANCE DIRECTOR, AND THE OLYMPIC DIRECTOR THROUGHOUT THE QUADRENNIUM. TEAM MEMBERS MUST MEET SPECIFIC CRITERIA, WHICH IS PRE-APPROVED BY THE US OLYMPIC COMMITTEE, AND SPECIFIC GOALS TO RECEIVE FUNDING. PART II, LINE 1, COLUMN (H) NAME OF ORGANIZATION OR GOVERNMENT: COCONUT GROVE SAILING CLUB (H) PURPOSE OF GRANT OR ASSISTANCE: GRANTS TO CLUBS PROVIDING FACILITIES TO MIAMI OLYMPIC CLASS REGATTA TO DEFRAY COSTS OF HOSTING THE EVENT. NAME OF ORGANIZATION OR GOVERNMENT: CORAL REEF SAILING (H) PURPOSE OF GRANT OR ASSISTANCE: GRANTS TO CLUBS PROVIDING FACILITIES TO MIAMI OLYMPIC CLASS REGATTA TO DEFRAY COSTS OF HOSTING THE EVENT. X 0 0 0 0 0 0 0 0 0 MALCOLM PAGE CHIEF OF OLYMPIC SAILING 180256 0 0 0 0 0 0 0 8584 0 188840 0 0 0 BYRON J GIERHART CEO 210914 0 49756 0 0 0 0 0 22843 0 283513 0 0 0 X FLIGHT CREDIT 1 51600 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT FORM 990 IS PROVIDED BY US SAILING'S EXTERNAL AUDITORS FOR REVIEW BY THE DIRECTOR OF FINANCE AND ANY NEEDED ADJUSTMENTS ARE MADE. THE FINAL DRAFT FORM 990 IS PRESENTED TO THE AUDIT COMMITTEE AND CEO FOR REVIEW BEFORE PRESENTATION TO THE BOARD MEMBERS FOR APPROVAL PRIOR TO SENDING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL OFFICERS, DIRECTORS AND EMPLOYEES. THESE PEOPLE ARE ASKED TO REVIEW THE POLICY AND SIGN A STATEMENT INDICATING THAT THEY UNDERSTAND THE POLICY AND HAVE REPORTED ALL POTENTIAL CONFLICTS DURING THE COMING YEAR. ALL POTENTIAL CONFLICTS ARE EVALUATED BY THE BOARD TO DETERMINE IF A CONFLICT ACTUALLY EXISTS. IN THOSE INSTANCES WHERE THE POTENTIAL TRANSACTION IS A CONFLICT, THE BOARD EXAMINES THE TRANSACTION AND A VOTE IS TAKEN (WITH THOSE INVOLVED RECUSING THEMSELVES) AS TO WHETHER THE ORGANIZATION WILL ENTER INTO THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE REVIEWS THE ASSOCIATION OF CHIEF EXECUTIVES FOR SPORT (ACES) SALARY SURVEY AND OTHER APPROPRIATE SALARY SURVEYS BEFORE MAKING A RECOMMENDATION TO THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 US SAILING MAKES ITS BY-LAWS, REGULATIONS, AND BOARD MINUTES AVAILABLE ON ITS WEBSITE ALONG WITH AUDITED FINANCIAL STATEMENTS AND FORM 990 FOR THE CURRENT AND TWO PRIOR YEARS. THESE DOCUMENTS ARE FOUND IN THE "ABOUT US" SECTION. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED THE OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. UNITED STATES SAILING FOUNDATION 1 ROGER WILLIAMS UNIVERSITY WAY BRISTOL RI 02809 222667411 TO EXPAND ACCESS TO SAILING, PROVIDING THE HIGHEST STANDARDS IN TRAINING, AN DE 501(C)(3) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 UNITED STATES SAILING FOUNDATION C 272533 FMV