2023-11-15T08:51:35-06:00 2022-12-31 201766527 WAUGH & GOODWIN LLP 1365 GARDEN OF THE GODS STE 150 COLORADO SPRINGS CO 80907 990 2022-01-01 841529751 USA CYCLING DEVELOPMENT FOUNDATION USAC 7194344200 210 USA CYCLING POINT SUITE 100 COLORADO SPRINGS CO 80919 STEVE MCCAULEY DIRECTOR OF DONOR AND PROGRAM SERV. 7194344200 2023-11-14 1 STEVE MCCAULEY 999009999 0 RITA F CHRISTENSEN P00290681 7195909777 2023-11-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEVE MCCAULEY 210 USA CYCLING POINT SUITE 100 COLORADO SPRINGS CO 80919 3127770 0 X WWW.USACYCLING.ORG/FOUNDATION X 1994 CO TO PROVIDE FINANCIAL SUPPORT TO USA CYCLING. 21 21 0 5 0 0 1638150 2482322 0 0 129132 103183 689 114656 1767971 2700161 1767256 2377767 0 0 0 0 0 0 372425 544167 688226 2311423 3065993 -543452 -365832 3439986 4308308 585017 2404679 2854969 1903629 TO PROVIDE FINANCIAL SUPPORT TO USA CYCLING, INC. 0 0 2501372 2377767 PROVIDED GRANTS & OTHER REIMBURSEMENTS TO USA CYCLING, INC., USA CYCLING CLUBS, AND ATHLETES FOR TRAINING AND COMPETITION EXPENSES AND MANAGEMENT SERVICES. 2501372 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 37 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X X USA CYCLING DEVELOPMENT FOUNDATION 7194344200 210 USA CYCLING POINT SUITE 100 COLORADO SPRINGS CO 80919 THOMAS WEISEL DIRECTOR 2.00 X 0 0 0 MICK HELLMAN VICE-PRESIDENT/SECRETARY 2.00 X X 0 0 0 MATTHEW BARGER PRESIDENT, CHAIRMAN OF THE 2.00 3.00 X X 0 0 0 MICHAEL LINN DIRECTOR 2.00 X 0 0 0 ROBERT L EMERY DIRECTOR 2.00 X 0 0 0 MICHAEL PATTERSON DIRECTOR 2.00 2.00 X 0 0 0 JOHN BUCKSBAUM DIRECTOR 2.00 X 0 0 0 MICHAEL D COLE DIRECTOR 2.00 X 0 0 0 ROBERT STAPLETON DIRECTOR 2.00 2.00 X 0 0 0 PRISCILLA WOODS DIRECTOR 2.00 X 0 0 0 DAVID HELFRICH DIRECTOR 2.00 X 0 0 0 JULIA VIOLICH TREASURER 2.00 2.00 X X 0 0 0 JAN SILVERBERG DIRECTOR 2.00 X 0 0 0 STEVEN VAN DER ZWAN DIRECTOR 2.00 X 0 0 0 ERICA BERTHOU DIRECTOR 2.00 X 0 0 0 GREGORY ALLEN DIRECTOR 2.00 X 0 0 0 ROBIN THURSTON DIRECTOR 2.00 X 0 0 0 JONATHAN MCNEILL DIRECTOR 2.00 X 0 0 0 AMY BROWN DIRECTOR 2.00 X 0 0 0 ANDY CLARKE DIRECTOR 2.00 X 0 0 0 DR SPENCER GUINN DIRECTOR 2.00 X 0 0 0 STEVE MCCAULEY DIRECTOR OF DONOR AND PROG 40.00 X 0 118610 20974 0 118610 20974 0 0 0 0 USA CYCLING INC 210 USA CYCLING POINT COLORADO SPRINGS CO 80919 MANAGMENT SERVICES 447686 1 169162 2313160 195308 2482322 78828 78828 614 614 226576 202221 24355 24355 24355 339430 169162 225388 114042 114042 2700161 0 0 217839 2253884 2253884 123883 123883 447686 91652 116961 239073 5627 5627 5241 5241 9496 9496 12210 1195 9655 1360 22923 2802 4024 16097 15895 3430 12465 116597 23870 30462 62265 20335 4389 15946 2091 2091 APPAREL & EQUIPMENT 19246 4086 464 14696 BANK & CREDIT CARD PROC 5851 5851 GIFTS & AWARDS 4411 4411 DUES & FEES 461 200 261 156 156 3065993 2501372 192196 372425 428720 1242649 319875 96329 249644 1450 2361 81476 16368 16368 0 0 2911124 2414662 2 2 3439986 4308308 11404 179722 573613 2224957 585017 2404679 X 2055442 695995 799527 1207634 2854969 1903629 3439986 4308308 -365832 -585508 0 X X 0 1 X 1 0 X X 1 USA CYCLING INC 841284437 10 1 2179134 0 1 2179134 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART IV, SECTION D, LINE 3 USA CYCLING, INC.'S (SUPPORTED ORGANIZATION ) CEO AUTOMATICALLY IS A NON-VOTING MEMBER OF USA CYCLING DEVELOPMENT FOUNDATION'S BOARD OF DIRECTORS AND IN TOTAL, USA CYCLING, INC. AND USA CYCLING DEVELOPMENT FOUNDATION HAVE 5 INDIVIDUALS THAT ARE ON BOTH ORGANIZATION'S BOARD OF DIRECTORS. USA CYCLING, INC. MANAGES USA CYCLING DEVELOPMENT FOUNDATION ON A DAY-TO-DAY BASIS AND ITS STAFF AND SHARED BOARD MEMBERS WORK CLOSELY WITH USA CYCLING DEVELOPMENT FOUNDATION CONCERNING THE DIRECTION AND USE OF THE ORGANIZATION'S INCOME AND ASSETS. PART IV, SECTION E, LINE 2A ALL OF USA CYCLING DEVELOPMENT FOUNDATION'S ACTIVITIES DIRECTLY FURTHER USA CYCLING'S EXEMPT PURPOSE. USA CYCLING DEVELOPMENT FOUNDATION HOLDS ITS ASSETS FOR EXEMPT USE AND THE FURTHERANCE OF USA CYCLING, INC.'S EXEMPT MISSION. USA CYCLING DEVELOPMENT FOUNDATION WORKS DIRECTLY WITH USA CYCLING ATHLETES AND CYCLING ORGANIZATIONS THAT FURTHER USA CYCLING'S EXEMPT MISSION. PART IV, SECTION E, LINE 2B ALL OF THE ORGANIZATIONS AND INDIVIDUALS THAT ARE PROVIDED GRANTS ARE MEMBERS OR PART OF USA CYCLING, INC. IF USA CYCLING DEVELOPMENT FOUNDATION DID NOT PROVIDE THESE GRANTS THEN USA CYCLING, INC. WOULD PROVIDE THE GRANTS DIRECTLY AS LONG AS IT HAS ADEQUATE FINANCIAL RESOURCES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16368 16368 0 0 DUE TO USA CYCLING, INC. 2224957 2224957 X 2145157 -585508 40000 -545508 2690665 9496 9496 2700161 3096497 40000 40000 3056497 9496 9496 3065993 PART X, LINE 2: THE FOUNDATION QUALIFIES AS A 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 FOUNDATION'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 IT WAS FILED. MANAGEMENT OF THE FOUNDATION BELIEVES THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINES 2D AND 4B INVESTMENT FEES REPORTED IN NET INVESTMENT INCOME ON AUDITED STATEMENTS BLUEGRASS, BICYCLE & BBQ 185127 113371 71756 6525 28154 595 38329 ANNUAL AUCTION 323465 55791 267674 132081 2450 17254 508592 169162 339430 132081 6525 30604 595 55583 225388 114042 1 USA CYCLING INC 210 USA CYCLING POINT STE 100 COLORADO SPRINGS CO 80919 841284437 501(C)(3) 2179134 0 SUPPORT OF CYCLING PROGRAMS LUX DEVELOPMENT CORPORATION 2630 CONEJO SPECTRUM STREET THOUSAND OAKS CA 91320 384005604 501(C)(3) 7500 0 JR ATHLETE DEVELOPMENT TAM CYCLING PO BOX 875 KENTFIELD CA 94914 262810796 501(C)(3) 10000 0 JR ATHLETE DEVELOPMENT 3 HIGH PERFORMANCE GRANTS 34 123883 PART I, LINE 2: OTHER GRANTS: GRANT RECIPIENTS ARE REQUIRED TO PROVIDE INFORMATION ON BOARD OF DIRECTORS, COACHING STAFF, TRAINING PLANS, GRANT EXPENDITURE PLAN, ATHLETE PERFORMANCE UPDATES AND GOALS ACHIEVED THROUGHOUT THE PERIOD COVERED BY THE GRANT. USA CYCLING GRANTS: USA CYCLING DEVELOPMENT FOUNDATION DIRECTORS ARE CHOSEN BY THE FOUNDATION'S BOARD TO SIT ON THE USA CYCLING BOARD AND AS A USA CYCLING BOARD MEMBER, THEY RECEIVE FINANCIAL REPORTS ON USA CYCLING AND HOW IT SPENDS ITS MONEY. X 3 142146 FAIR MARKET VALUE X 6 7371 X BIKE PARTS AND ACESSORIES 11 30141 X MEMORABILIA 11 7050 X GIFT CARDS 2 6000 X APPAREL 7 2600 0 1 1 PART I, LINE 32B: THE FOUNDATION HIRES USA CYCLING, INC. TO MANAGE THE FOUNDATION WHICH INCLUDES SOLICITING DONATIONS. SOME DONATIONS ARE IN THE FORM OF STOCK. FORM 990, PART VI, SECTION A, LINE 2 AN OFFICER/DIRECTOR OF THE ORGANIZATION WAS AN OFFICER/DIRECTOR OF AN INVESTMENT BANK AND SOME OTHER DIRECTORS MAY HAVE DEPOSITS WITH THAT INSTITUTION. FORM 990, PART VI, SECTION A, LINE 3 THE FOUNDATION HIRES USA CYCLING TO PROVIDE MANAGEMENT AND ADMINISTRATIVE SERVICES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS SENT TO THE ENTIRE BOARD OF DIRECTORS AND THEY ARE GIVEN A DATE TO GIVE COMMENTS BY. ANY MODIFICATION WILL BE MADE AND THEN THE 990 WILL BE SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE COMPLETION OF AN ANNUAL CONFLICT OF INTEREST FORM IS A PREREQUISITE FOR PARTICIPATION WITH USA CYCLING FOUNDATION. ANNUALLY, EACH APPROPRIATE PERSON WILL BE PROVIDED A DISCLOSURE STATEMENT FORM CONCERNING THE CONFLICT OF INTEREST POLICY. THESE FORMS ARE TO BE COMPLETED AND RETURNED TO THE EXECUTIVE DIRECTOR OF USA CYCLING FOUNDATION OR HIS OR HER DESIGNEE, EVEN IF THERE ARE NO CONFLICTS OF INTEREST. THE EXECUTIVE DIRECTOR WILL REVIEW THESE DISCLOSURES AND WILL MAINTAIN THIS INFORMATION IN CONFIDENCE. EACH INDIVIDUAL SHOULD OPENLY AND FORTHRIGHTLY IDENTIFY ANY AREAS THAT REPRESENT A POTENTIAL CONFLICT OF INTEREST. EACH INDIVIDUAL WILL DISCLOSE ALL OF THE DIRECTORSHIPS AND OFFICER POSITIONS HELD IN FOR-PROFIT OR NOT-FOR PROFIT ORGANIZATIONS, AS WELL AS ANY CONSULTING AND EMPLOYMENT RELATIONSHIPS IN ANY CONCERN WITH WHICH HE HAS REASON TO BELIEVE USA CYCLING AND/OR USA CYCLING FOUNDATION DOES BUSINESS WITH OR FROM WHICH USA CYCLING AND/OR USA CYCLING FOUNDATION WILL SECURE GOODS OR SERVICES, AND WHICH HE HAS REASON TO BELIEVE MAY BE AFFECTED BY HIS ACTIONS ON BEHALF OF USA CYCLING AND/OR USA CYCLING FOUNDATION OR ACTIONS OF USA CYCLING AND/OR USA CYCLING FOUNDATION. INDIVIDUAL OR FAMILY OWNERSHIP IN BUSINESS VENTURES WHERE MORE THAN FIVE PERCENT OF THE TOTAL VALUE OF THE COMPANY IS OWNED OR WHERE MORE THAN TEN PERCENT OF THE OUTSTANDING SHARES ARE OWNED, REQUIRES DISCLOSURE. EACH INDIVIDUAL WILL ALSO DISCLOSE FAMILY RELATIONSHIPS IN WHICH YOU OR YOUR IMMEDIATE FAMILY ARE EMPLOYED BY OR RENDER SERVICES TO ANY OUTSIDE CONCERN THAT DOES BUSINESS WITH USA CYCLING AND/OR USA CYCLING FOUNDATION. "FAMILY" IS DEFINED TO INCLUDE SPOUSE, CHILDREN, PARENTS, BROTHER AND SISTERS. EACH INDIVIDUAL WILL ALSO DISCLOSE ANY CONFIDENTIAL INFORMATION OF USA CYCLING AND/OR USA CYCLING FOUNDATION THAT HAS BEEN USED OR DISCLOSED FOR ANY PURPOSE OTHER THAN TO CARRY OUT THAT PERSON'S DUTIES. AS CONFLICTS OF INTEREST ARISE THROUGHOUT THE YEAR, EACH INDIVIDUAL MUST SUBMIT AN UPDATED DISCLOSURE FORM WITHIN 30 DAYS OF THE CONFLICT OF INTEREST ARISING. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MAKES THEIR GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. THE FOUNDATION'S 990 IS AVAILABLE ON THE FOUNDATION'S WEBSITE. PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. USA CYCLING INC 210 CYCLING POINT SUITE 100 COLORADO SPRINGS CO 80919 841284437 NATIONAL GOVERNING BODY FOR CYCLING CO 501(C)3 509(A)(2) USAC 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0