2024-05-15T16:51:22-05:00 2023-06-30 381357951 PLANTE & MORAN PLLC 8181 E TUFTS AVE SUITE 600 DENVER CO 80237 990 2022-07-01 840768715 UNITED STATES FIGURE SKATING ASSOCIATION UNIT 7196355200 20 FIRST STREET COLORADO SPRING CO 80906 TRACY MAREK CEO 7196355200 2024-05-15 1 TRACY MAREK 999009999 1 DORI J EGGETT P00645252 3037409400 2024-05-15 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z TRACY MAREK 20 FIRST STREET COLORADO SPRING CO 80906 28797566 0 X WWW.USFSA.ORG X 1921 CO NATIONAL GOVERNING BODY FOR THE SPORT OF FIGURE SKATING. 16 16 93 2000 48712 0 8382142 6399350 18070037 19834018 -218965 421551 327701 316333 26560915 26971252 0 0 0 0 5592502 7635772 0 0 2520054 20330705 22885552 25923207 30521324 637708 -3550072 14861532 14021146 4761739 7701102 10099793 6320044 X AS THE NATIONAL GOVERNING BODY, THE MISSION OF THE UNITED STATES FIGURE SKATING ASSOCIATION IS TO PROVIDE PROGRAMS TO ENCOURAGE PARTICIPATION AND ACHIEVEMENT IN THE SPORT OF FIGURE SKATING ON ICE, AND PARTICULARLY: A) TO SERVE AS THE NATIONAL GOVERNING BODY IN THE SPORT OF FIGURE SKATING ON ICE AS RECOGNIZED BY THE UNITED STATES OLYMPIC COMMITTEE (USOC), AND TO SERVE AS THE UNITED STATES MEMBER OF THE INTERNATIONAL SKATING UNION (ISU); B) TO TAKE ALL STEPS NECESSARY TO REGULATE, GOVERN AND PROMOTE FIGURE SKATING ON ICE THROUGHOUT THE UNITED STATES, INCLUDING THE RAISING OF FUNDS TO SUPPORT ACTIVITIES OF US FIGURE SKATING BY DUES, THE SALE OF PUBLICATIONS, THE CONDUCT OF COMPETITIONS, CARNIVAL ASSESSMENTS, SANCTION FEES AND ANY OTHER LAWFUL MEANS, PROVIDED THAT NONE OF THE INCOME OF US FIGURE SKATING INURES TO THE PRIVATE PROFIT OF ANY OF ITS MEMBERS; AND C) TO DEFINE AND MAINTAIN UNIFORM STANDARDS OF SKATING PROFICIENCY. 0 0 7625152 8093870 DEVELOPMENT AND SUPPORT OF ATHLETES 10296064 5535708 SKATING EVENTS 5362452 6472061 MEMBERSHIP ACTIVITIES AND SERVICES, ADMISSIONS, PUBLICATIONS, AND GOVERNANCE AND JUDGING 23283668 1 1 0 0 0 0 0 1 0 1 1 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 325 0 1 93 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X X ERIC FEHR 7196355200 20 FIRST STREET COLORADO SPRING CO 80906 SAM AUXIER PRESIDENT 1.00 2.00 X X 0 0 0 VICTORIA HILDEBRAND TREASURER 1.00 1.00 X X 0 0 0 KIMBERLEY MOORE SECRETARY 1.00 1.00 X X 0 0 0 AMANDA EVORA WILL VICE PRESIDENT 1.00 1.00 X X 0 0 0 JACKIE CHANG DIRECTOR 1.00 0.00 X 0 0 0 JANIS ENGEL DIRECTOR 1.00 0.00 X 0 0 0 KRISTINA LUNDGREN DIRECTOR 1.00 0.00 X 0 0 0 HEATHER PAIGE DIRECTOR 1.00 0.00 X 0 0 0 KEVIN ROSENSTEIN DIRECTOR 1.00 0.00 X 0 0 0 MATT SLATUS DIRECTOR 1.00 0.00 X 0 0 0 KYM WORTHY DIRECTOR 1.00 0.00 X 0 0 0 JENNIFER HARTLEY DIRECTOR 1.00 0.00 X 0 0 0 JENNA LONGO ATHLETE DIRECTOR 1.00 0.00 X 0 0 0 COLIN MCMANUS ATHLETE DIRECTOR 1.00 0.00 X 0 0 0 RACHAEL FLATT ATHLETE DIRECTOR 1.00 0.00 X 0 0 0 FELICIA ZHANG ATHLETE DIRECTOR 1.00 0.00 X 0 0 0 RAMSEY BAKER EXECUTIVE DIRECTOR (END 12/2022) 40.00 1.00 X 293906 0 21975 MARIO REDE CHIEF FINANCIAL OFFICER 40.00 1.00 X 173924 0 11933 TRACY MAREK EXECUTIVE DIRECTOR (BEG 1/2023) 40.00 1.00 X 0 0 0 ERIC FEHR CFO (BEG 5/2023) 40.00 1.00 X 0 0 0 CHARLES CHOW CHIEF TECHNICAL OFFICER 40.00 0.00 X 256915 0 21106 JOHN ANDERSON STAFF LEGAL COUNSEL 40.00 0.00 X 206484 0 23733 MITCH MOYER SENIOR DIRECTOR 40.00 0.00 X 145406 0 15123 ROBERT DUNLOP SENIOR DIRECTOR 40.00 0.00 X 127415 0 8217 JUSTIN DILLON SENIOR DIRECTOR 40.00 0.00 X 121508 0 14672 1325558 0 116759 11 0 1 0 RED BRICK SPORTS LLC 917 GOLD HILL COURT FRANKLIN TN 37069 TELEVISION PRODUCTION 375658 LUKE ANDERSON 6515 HASTINGS DRIVE COLORADO SPRING CO 80919 SOFTWARE DEVELOPMENT 141400 DIVIDE SOFTWARE SERVICES LLC 164 SPRING VALLEY CIRCLE DIVIDE CO 80814 SOFTWARE DEVELOPMENT 136929 3 4575206 1824144 6399350 BROADCASTING & LICENSING 711210 6611546 6611546 MEMBERSHIP DUES 711210 5571211 5571211 SKATING EVENTS 711210 5535708 5535708 ADMISSIONS & ACTIVITY 711210 1916700 1916700 PUBLICATIONS 711210 198853 150141 48712 19834018 23474 23474 2083976 1685899 398077 398077 398077 456748 140415 316333 316333 26971252 20101639 48712 421551 501738 422768 78970 6868542 4119055 1226970 1522517 55331 33135 13042 9154 117282 82818 4184 30280 92879 52148 20526 20205 176899 176899 55011 55011 210545 118212 46530 45803 574331 187449 386882 158694 119687 32058 6949 452234 61414 390820 242662 123183 62778 56701 2723797 2722624 1173 157323 157323 1428890 1428890 908399 748986 159413 ATHLETE SUPPORT & DEVEL 10632591 10632591 ATHLETIC PRIZES & AWARD 2747546 2389778 357768 COMMUNICATIONS & PUBLIC 478060 478060 SKATING PRODUCTION & CO 420033 420033 1518537 837172 677713 3652 30521324 23283668 4717602 2520054 1684634 3122389 281000 281000 980238 1320285 255261 258794 685337 764028 12021213 7616377 5220535 4404836 820308 170418 2938238 1668528 1995981 2030868 14861532 14021146 2510490 5076867 2251249 2624235 4761739 7701102 X 8514328 5063600 1585465 1256444 10099793 6320044 14861532 14021146 -3550072 -229677 0 X 0 1 X 1 0 X 5026554 7463461 7704096 8382142 6399350 34975603 5026554 7463461 7704096 8382142 6399350 34975603 34975603 65795 41838 29234 28485 23474 188826 35164429 81589251 0.99460 0.99340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 688261 X X 0 517018 9833 526851 255811 261207 517018 962401 45000 127411 879011 255801 694454 267947 962401 671215 23239 694454 0.05010 0.94990 0 0 12021213 7616377 4404836 4404836 INVESTMENT IN US OLYMPIC FUND 1668528 F 1668528 HISTORICAL ARTIFACTS 688261 DUE FROM 20 FIRST STREET 1342607 2030868 26876176 -229675 140415 -89260 26965436 5816 5816 26971252 30875283 359775 359775 30515508 5816 5816 30521324 PART III, LINE 4: THE ORGANIZATION MAINTAINS COLLECTIONS OF FIGURE SKATING TROPHIES, MEDALS, AND MEMORABILIA DONATED BY PARTICIPANTS AND SPECTATORS OF THE SPORT WHICH ARE ON DISPLAY FOR THE ENJOYMENT OF THE PUBLIC. PART V, LINE 4: THE ENDOWMENT IS COMPOSED OF DONOR-RESTRICTED CONTRIBUTIONS AND THE AMOUNT OF UNRESTRICTED NET ASSETS DESIGNATED FOR ENDOWMENT BY THE BOARD OF DIRECTORS FROM TIME TO TIME (NONE AT PRESENT). EARNINGS FROM BOARD-DESIGNATED FUNDS ARE UNRESTRICTED. THE ORGANIZATION'S ENDOWMENT ASSETS WERE RESTRICTED FOR THE FOLLOWING PURPOSES: SKATER ATHLETE SUPPORT. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 140,415. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 140,415. RELATED PARTY EXPENSES 20 FIRST STREET PROPERTIES 219,360. X X X X X 0 0 0 0 0 0 0 1 0 RAMSEY BAKER EXECUTIVE DIRECTOR (END 12/2022) 261406 0 32500 0 0 0 14738 0 7237 0 315881 0 0 0 CHARLES CHOW CHIEF TECHNICAL OFFICER 233290 0 23625 0 0 0 13869 0 7237 0 278021 0 0 0 JOHN ANDERSON STAFF LEGAL COUNSEL 190209 0 16275 0 0 0 12509 0 11224 0 230217 0 0 0 MARIO REDE CHIEF FINANCIAL OFFICER 158594 0 15330 0 0 0 8591 0 3342 0 185857 0 0 0 MITCH MOYER SENIOR DIRECTOR 126474 0 18932 0 0 0 7120 0 8003 0 160529 0 0 0 PART I, LINE 7 BONUSES FOR THE FOLLOWING INDIVIDUALS REPORTED ON SCHEDULE J, WERE MADE AT THE DISCRETION OF THE EXECUTIVE DIRECTOR: MARIO REDE, CFO; JOHN ANDERSON, GENERAL COUNSEL; AND MITCH MOYER, SENIOR DIRECTOR. THE COMPENSATION COMMITTEE CONSISTS OF THE BOARD OF DIRECTORS OVERSAW THE PERFORMANCE REVIEW AND COMPENSATION OF THE EXECUTIVE DIRECTOR, RAMSEY BAKER. THAT COMMITTEE CONSISTS OF 3-5 MEMBER OF THE BOARD OF DIRECTORS, APPOINTED BY THE PRESIDENT AND APPROVED BY THE BOARD OF DIRECTORS, ANNUALLY. FORM 990, PART VI, SECTION A, LINE 6 THE GOVERNMENT OF US FIGURE SKATING IS VESTED IN A GOVERNING COUNCIL, WHICH CONSISTS OF DELEGATES WHO ARE APPOINTED OR ELECTED. EACH ACTIVE FULL-MEMBER CLUB MUST APPOINT FROM AMONG ITS REGISTERED HOME CLUB MEMBERS A NUMBER OF DELEGATES TO THE GOVERNING COUNCIL, BASED ON THE TOTAL NUMBER OF REGISTERED MEMBERS DURING THE PRECEDING FISCAL YEAR. THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF US FIGURE SKATING IS VESTED IN AND EXERCISED BY OR UNDER THE AUTHORITY OF A BOARD OF DIRECTORS, WHO ARE ELECTED BY THE GOVERNING COUNCIL. FORM 990, PART VI, SECTION A, LINE 7A EACH INDIVIDUAL MEMBER DELEGATE IS ENTITLED TO ONE VOTE AT MEETINGS OF THE GOVERNING COUNCIL. THE GOVERNING COUNCIL, BY MAJORITY VOTE, ELECTS 15 VOTING MEMBERS OF THE BOARD OF DIRECTORS INCLUDING A PRESIDENT, NINE OTHER INDIVIDUALS, WITH AT LEAST ONE OF SUCH INDIVIDUALS BEING FROM EACH SECTION OF U.S. FIGURE SKATING AND TWO OTHER OF SUCH INDIVIDUALS BEING INDEPENDENT DIRECTORS, AND FIVE ATHLETE REPRESENTATIVES; AS WELL AS FOUR NON-VOTING GROUP COORDINATOR MEMBERS OF THE BOARD OF DIRECTORS. OFFICERS, EXCEPT THE PRESIDENT, ARE ELECTED ANNUALLY BY THE VOTING MEMBERS OF THE BOARD. THE ELECTED OFFICERS WILL BE A PRESIDENT, A VICE PRESIDENT, A SECRETARY AND A TREASURER. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE ORGANIZATION'S BYLAWS REQUIRE APPROVAL FROM THE GOVERNING COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS INITIALLY REVIEWED BY THE CFO, EXECUTIVE DIRECTOR, AND TREASURER. POST REVIEW , IT IS PROVIDED TO THE BOARD OF DIRECTORS, THEN THE FORM 990 IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE RULES OF THE US FIGURE SKATING ASSOCIATION REQUIRE THAT PRIOR TO APPOINTMENT AS A BOARD MEMBER, COMMITTEE CHAIR, PAID STAFF, OR APPOINTMENT TO ANY RELATED OUTSIDE ORGANIZATION, THE MEMBER MUST EXECUTE THE CONFLICT OF INTEREST AND ETHICAL BEHAVIOR STATEMENT. DETERMINATION OF WHETHER A VIOLATION EXISTS, AND ANY ACTION TO BE TAKEN, LIES WITH THE CHAIR OF THE ETHICS COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S BOARD OF DIRECTORS DETERMINES THE SALARY AND BONUS OF THE EXECUTIVE DIRECTOR BASED ON EMPLOYMENT CONTRACTS AND RECOMMENDATIONS BY THE ORGANIZATION'S COMPENSATION COMMITTEE. THE COMPENSATION STRUCTURE FOR ALL OTHER EMPLOYEES IS BASED ON EXPERIENCE, TITLE, AND RANGE FOR THE POSITION. THE COMPENSATION IS EVALUATED ON AN ANNUAL BASIS AND IS OVERSEEN BY THE EXECUTIVE DIRECTOR. FOR ALL NEW EMPLOYEES, A FORMAL LETTER IS PREPARED REGARDING THE TERMS OF EMPLOYMENT. THE SIGNED LETTER SERVES AS DOCUMENTATION OF THE EMPLOYEE'S TERMS OF EMPLOYMENT AND IS KEPT IN EACH EMPLOYEE'S PERMANENT FILE. THESE PROCESSES APPLY TO ALL EMPLOYEES OF THE ORGANIZATION AND WERE LAST CONDUCTED BY EXTERNAL AUDITORS, WHERE APPLICABLE, IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC VIA ITS WEBSITE. ICE NETWORK LLC 20 FIRST STREET COLORADO SPRINGS CO 80906 205439721 SEE PART VII CO 1425648 13467860 SEE PART VII 20 FIRST STREET PROPERTIES 20 FIRST STREET COLORADO SPRINGS CO 80906 200950494 SEE PART VII CO 501(C)(2) USFSA 1 US FIGURE SKATING FOUNDATION 1365 GARDEN OF THE GODS 105 COLORADO SPRINGS CO 80907 841558040 SEE PART VII CO 501(C)(3) LINE 12A, I USFSA 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 US FIGURE SKATING FOUNDATION C 4575206 CASH US FIGURE SKATING FOUNDATION D 500000 CASH 20 FIRST STREET PROPERTIES D 1342607 CASH SCHEDULE R PART I COLUMN B ICE NETWORK LLC PRIMARY ACTIVITY: HOLD RIGHTS TO CERTAIN INTERACTIVE MEDIA ASSETS LICENSED TO IT BY US FIGURE SKATING ASSOCIATION. SCHEDULE R PART I COLUMN F ICE NETWORK DIRECT CONTROLLING ENTITY: UNITED STATES FIGURE SKATING ASSOCIATION (USFSA). SCHEDULE R PART II COLUMN B 20 FIRST STREET PROPERTIES PRIMARY ACTIVITY: OWN, HOLD TITLE TO, AND MAINTAIN LAND, BUILDINGS, & IMPROVEMENTS FOR US FIGURE SKATING ASSOCIATION. US FIGURE SKATING FOUNDATION PRIMARY ACTIVITY: HOLD, MANAGE, AND INVEST FUNDS CONTRIBUTED TO IT BY OR FOR BENEFIT OF THE US FIGURE SKATING ASSOCIATION.