2023-11-14T17:56:35-06:00 2022-12-31 201766527 WAUGH & GOODWIN LLP 1365 GARDEN OF THE GODS STE 150 COLORADO SPRINGS CO 80907 990 2022-01-01 161118870 UNITED STATES OF AMERICA RUGBY FOOTBALL UNION LTD UNIT 7202637479 501 S CHERRY STREET STE 100 A GLENDALE CO 80246 ROSS YOUNG CEO 7202637479 2023-11-13 1 ROSS YOUNG 999009999 0 RITA F CHRISTENSEN P00290681 7195909777 2023-11-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROSS YOUNG 501 S CHERRY STREET STE 100 A GLENDALE CO 80246 11888279 0 X WWW.USA.RUGBY X 1975 DE USA RUGBY IS THE NATIONAL GOVERNING BODY FOR THE SPORT OF RUGBY IN THE UNITED STATES. 11 10 24 5 0 0 6870069 8126995 3099248 3761213 26 71 1586 0 9970929 11888279 792898 1166675 0 0 1900421 2334565 0 0 856557 6903207 9043836 9596526 12545076 374403 -656797 3105239 2541661 2903899 2997118 201340 -455457 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. 0 0 1324123 3521 2630234 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. 8276601 1163154 689635 UNITED STATES OLYMPIC AND NATIONAL TEAMS - TO DEVELOP AND SUPPORT THE UNITED STATES' MENS AND WOMENS NATIONAL TEAMS. 332052 441344 EVENTS - HOST MULTIPLE LARGE SCALE RUGBY EVENTS SUPPORTING GROWTH OF THE SPORT. 9932776 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 202 0 1 24 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X USA RUGBY 7202630092 501 S CHERRY STREET UNIT 100 GLENDALE CO 80246 MICHAEL GARNER DIRECTOR 1.00 X 0 0 0 KOMA GANDY FISCHBEIN DIRECTOR 1.00 X 0 0 0 JAMIE BURKE DIRECTOR 1.00 X 14100 0 0 DENIS SHANAGHER DIRECTOR 5.00 X 0 0 0 SHALOM SUNIULA DIRECTOR 1.00 X 0 0 0 IRENE GARDNER DIRECTOR 1.00 X 0 0 0 BILL STEVENS DIRECTOR 1.00 X 0 0 0 MICHELE YABROUGH DIRECTOR 1.00 X 0 0 0 AL LUCAS DIRECTOR 1.00 X 0 0 0 STEVE ARGERIS DIRECTOR 1.00 X 0 0 0 TOM CUSACK CHAIRPERSON 5.00 X X 0 0 0 VICTORIA FOLAYAN DIRECTOR 1.00 X 0 0 0 BRETT THOMPSON DIRECTOR 1.00 X 0 0 0 RICK HUMM DIRECTOR 1.00 X 0 0 0 JAMES ROSS YOUNG CEO 40.00 X 227592 0 15024 JONATHAN ATKEISON COO 40.00 X 125864 0 23270 CHRISTOPHER REED CDO 40.00 X 114060 0 23672 EMILIE BYDWELL WOMEN 7S HEAD COACH 40.00 X 151684 0 26093 ALEXANDER ROSS OLYMPIC 7S DIR OF PERFORMANCE 40.00 X 120393 0 6774 BRANDY MEDRAN GM COMMERCIAL AND EVENTS 40.00 X 110000 0 8374 DAN PAYNE GM HIGH PERFORMANCE 40.00 X 140000 0 8172 1003693 0 111379 7 0 1 0 ELITE ATHLETE SERVICES 2800 OLYMPIC PARKWAY CHULA VISTA CA 91915 FACILITIES RENTAL 732040 GARY GOLD 2 ORANGE ST CAPE TOWN SF COACHING SERVICES 339178 DH AND MF ASSOCIATES 9 WIMBORNE AVENUE CHISLEHURST UK COACHING SERVICES 226438 UNITED AIRLINES 233 SOUTH WACKER DRIVE CHICAGO IL 60606 TRAVEL SERVICES 203940 BLACK LION SERVICES PLLC 14 POWWOW RIVER ROAD SUITE 62 EAST KINGSTON NH 03827 LEGAL SERVICES 188613 15 563600 7563395 512739 8126995 MEMBERSHIP DUES 711210 2171570 2171570 LICENSING FEES & SPONSORSHIP 711210 647553 647553 GAME DEVELOPMENT 711210 456454 456454 EVENT REVENUE 711210 356930 356930 OTHER REVENUE 900099 128706 128706 3761213 71 71 11888279 3761213 0 71 X 3521 3521 1163154 1163154 543582 288326 78350 176906 1490233 785817 483992 220424 10254 5115 2450 2689 115828 73217 33580 9031 174668 101180 38591 34897 354236 15624 199728 138884 106892 71636 35256 2361802 2132785 169442 59575 104571 32103 72468 99048 76407 14622 8019 492301 348673 142989 639 113090 5028 108062 2323002 2049901 238048 35053 14327 14327 19322 17011 2311 1094120 962625 131495 EQUIPMENT/FACILITIES RE 1144999 1132721 8363 3915 APPAREL 473143 452104 21039 BACKGROUND CHECKS 108705 108705 MISCELLANEOUS 101073 93987 4640 2446 133205 84772 13117 35316 12545076 9932776 1755743 856557 2349684 1148973 169588 29343 63614 744763 319510 551099 33751 28320 18978 5431 183865 62052 3105239 2541661 716591 889012 857579 1027215 851115 654151 375000 375000 103614 51740 2903899 2997118 X 201340 -455457 201340 -455457 3105239 2541661 -656797 0 X X 0 1 X 1 0 X 7987839 5104635 3324278 6870069 8126995 31413816 15616050 8280407 9320391 3100834 3761213 40078895 23603889 13385042 12644669 9970903 11888208 71492711 1300 1300 943436 432040 4714143 65291 381117 6536027 943436 433340 4714143 65291 381117 6537327 64955384 2332 13007 1908 26 71 17344 2332 13007 1908 26 71 17344 23606221 13398049 12646577 9970929 11888279 71510055 0.90830 0.96090 0.00020 0.00030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33751 28320 5431 5431 LEASE LIABILITIES 51740 51740 X 12383506 495227 495227 11888279 0 11888279 13040303 495227 495227 12545076 0 12545076 PART X, LINE 2: THE CORPORATION QUALIFIES AS TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL INCOME TAX. ACCORDINGLY, NO INCOME TAX PROVISION HAS BEEN RECORDED. THE CORPORATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DATE THEY WERE FILED. MANAGEMENT OF THE CORPORATION BELIEVES THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 TRAVEL AND RELATED EXPENSES FOR TEAM AND ATHLETES 76049 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 TRAVEL AND RELATED EXPENSES FOR TEAM AND ATHLETES 181029 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 TRAVEL AND RELATED EXPENSES FOR TEAM AND ATHLETES 279196 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 TRAVEL AND RELATED EXPENSES FOR TEAM AND ATHLETES 366225 MIDDLE EAST AND NORTH AFRICA 0 0 TRAVEL AND RELATED EXPENSES FOR TEAM AND ATHLETES 71132 SUB-SAHARAN AFRICA 0 0 TRAVEL AND RELATED EXPENSES FOR TEAM AND ATHLETES 154925 0 0 0 0 0 0 1128556 0 1128556 0 0 0 0 0 0 PART I, LINE 3: EXPENSES ARE PAID BY THREE PRIMARY METHODS: INVOICES, EXPENSE REIMBURSEMENTS AND STAFF CREDIT CARDS. INVOICES REQUIRE APPROVAL FROM THE PROGRAM ADMINISTRATOR PRIOR TO APPROVAL BY THE FINANCE TEAM. EXPENSE REIMBURSEMENTS REQUIRE A RECEIPT, THEN PROGRAM APPROVAL AND FINANCE TEAM APPROVAL. CREDIT CARDS USED BY STAFF ON SITE REQUIRE RECEIPTS AND RECONCILIATION WITH MONTHLY STATEMENTS. ALL ITEMS ARE PUT INTO THE ACCOUNTING SYSTEM AND MONITORED BY PROGRAM DIRECTORS AND MANAGEMENT THROUGH MONTHLY FINANCIAL STATEMENTS AND CASH FLOWS. PART III ACCOUNTING METHOD: 1 ATHLETE SUPPORT - STIPENDS, PER DIEMS AND BONUSES 135 1163154 PART I, LINE 2: THE VALIDITY OF THE GRANT PURPOSE IS CONFIRMED PRIOR TO THE GRANT. ORGANIZATIONS MUST PROVIDE A PROGRAM RECAP AND THE RESULTS ARE REVIEWED. THE ATHLETES RECEIVING SUPPORT ARE PARTICIPATING IN VARIOUS PROGRAMS. MOST OF THE PAYMENTS ARE BASED UPON A FIXED AMOUNT, OFTEN AS PART OF A CONTRACT. X X X 0 0 0 0 0 0 0 1 0 JAMES ROSS YOUNG CEO 222592 0 5000 0 0 0 0 0 15024 0 242616 0 0 0 EMILIE BYDWELL WOMEN 7S HEAD COACH 151684 0 0 0 0 0 0 0 26093 0 177777 0 0 0 PART I, LINE 7 EMPLOYEE OF THE ORGANIZATION MAY RECEIVE DISCRETIONARY BONUSES BASED UPON INDIVIDUAL PERFORMANCE. PERFORMANCE IS EVALUATED USING A NUMBER OF CRITERIA. X APPAREL 1 405155 X EQUIPMENT 1 107584 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS IN COLUMN B IS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1A THE NUMBER OF BOARD MEMBERS LISTED ON PART VII EXCEEDS THE NUMBER OF VOTING MEMBERS AT THE END OF THE YEAR DUE TO TURNOVER. FORM 990, PART VI, SECTION A, LINE 6 USA RUGBY HAS THREE CLASSES OF MEMBERS: INDIVIDUAL, CLUB AND GEOGRAPHIC. GEOGRAPHIC MEMBERS ARE DIVIDED INTO TWO CATEGORIES, FULL GEOGRAPHIC MEMBERS AND ASSOCIATE GEOGRAPHIC MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A USA RUGBY'S CONGRESS IS COMPRISED OF MEMBERS OF THE ORGANIZATION AND THE CONGRESS RATIFIES APPOINTMENT OF MEMBERS TO THE GOVERNING BODY. INDIVIDUAL MEMBERS WHO ARE QUALIFIED ATHLETES, AS DEFINED BY UNITED STATES OLYMPIC AND PARALYMPIC COMMITTEE, ELECT TWO ATHLETE REPRESENTATIVES TO THE BOARD OF DIRECTORS, AT LEAST ONE OF THE ATHLETE REPRESENTATIVE DIRECTORS MUST BE A QUALIFIED SEVENS ATHLETE. THE CONGRESS ELECTS ONE CONGRESS REPRESENTATIVE DIRECTOR. FORM 990, PART VI, SECTION A, LINE 7B CONGRESS MUST APPROVE THE SCHEDULE OF DUES. AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS MUST BE APPROVED BY AT LEAST TWO-THIRDS OF THE CONGRESS MEMBERS IN OFFICE AND ENTITLED TO VOTE. FORM 990, PART VI, SECTION B, LINE 11B THE INITIAL REVIEW OF THE 990 IS PERFORMED BY THE FINANCE STAFF. UPON COMPLETION OF THE REVIEW, THE USA RUGBY'S AUDIT AND RISK COMMITTEE AND BOARD OF DIRECTORS ARE PROVIDED THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD, CONGRESS, AND COMMITTEE MEMBERS PLUS KEY EMPLOYEES ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALY. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S PERFORMANCE AND COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS UTILIZING INFORMATION ON COMPENSATION FROM SIMILAR NGBS. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION IS AVAILABLE ON THE CORPORATIONS WEBSITE OR UPON REQUEST. INDIVIDUALS ARE ALSO ENCOURAGED TO REVIEW INFORMATION AVAILABLE AT GUIDESTAR.ORG. FORM 990, PART IX, LINE 11G CONTRACT LABOR: PROGRAM SERVICE EXPENSES 1,878,400. MANAGEMENT AND GENERAL EXPENSES 163,585. FUNDRAISING EXPENSES 41,615. TOTAL EXPENSES 2,083,600. CONSULTING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 967. FUNDRAISING EXPENSES 750. TOTAL EXPENSES 1,717. MEDICAL FEES: PROGRAM SERVICE EXPENSES 113,526. MANAGEMENT AND GENERAL EXPENSES 122. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 113,648. CATERING: PROGRAM SERVICE EXPENSES 140,859. MANAGEMENT AND GENERAL EXPENSES 4,768. FUNDRAISING EXPENSES 13,310. TOTAL EXPENSES 158,937. GRAPHIC DESIGN: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 3,900. TOTAL EXPENSES 3,900. PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.