2024-11-15T11:36:25-06:00 2023-12-31 201766527 WAUGH & GOODWIN LLP 2925 PROFESSIONAL PLACE STE 201 COLORADO SPRINGS CO 80904 990 2023-01-01 161118870 UNITED STATES OF AMERICA RUGBY FOOTBALL UNION LTD UNIT 7202637479 501 S CHERRY STREET STE 100 A GLENDALE CO 80246 WILLIAM GOREN CEO 7202637479 2024-11-14 1 1 RITA F CHRISTENSEN P00290681 7195909777 2024-11-14 2023 2024-10-15 13:58:12Z USA RUGBY WILLIAM GOREN 501 S CHERRY STREET STE 100 A GLENDALE CO 80246 15461236 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 27 5 0 0 8126995 9403633 3761213 5980566 71 41566 0 29971 11888279 15455736 1166675 1459110 0 0 2334565 2499806 0 0 363847 9043836 10005947 12545076 13964863 -656797 1490873 2541661 4485414 2997118 3449998 -455457 1035416 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 2783412 153396 3346829 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. 9300825 1305714 2509846 UNITED STATES OLYMPIC AND NATIONAL TEAMS - TO DEVELOP AND SUPPORT THE UNITED STATES' MENS AND WOMENS NATIONAL TEAMS. 116210 153862 EVENTS - HOST MULTIPLE LARGE SCALE RUGBY EVENTS SUPPORTING GROWTH OF THE SPORT. 12200447 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 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 327 0 27 1 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 7202637479 501 S CHERRY STREET UNIT 100 GLENDALE CO 80246 MICHAEL GARNER DIRECTOR 1.00 X 0 0 0 JAMIE BURKE DIRECTOR 1.00 X 14000 0 0 DENIS SHANAGHER DIRECTOR 5.00 X 0 0 0 BILL STEVENS DIRECTOR 1.00 X 0 0 0 STEVE ARGERIS VICE CHAIRPERSON 1.00 X 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 KOMA GANDY-FISCHBEIN INDEPENDENT 1.00 X 0 0 0 MICHELE YARBROUGH COLLEGIATE REP 1.00 X 0 0 0 PAUL KEELER COLLEGIATE REP 1.00 X 0 0 0 JAMES ROSS YOUNG CEO 40.00 X 253601 0 15769 JONATHAN ATKEISON COO 40.00 X 139178 0 22006 CHRISTOPHER REED CDO 40.00 X 117351 0 7843 TODD SOWL CFO 40.00 X 125724 0 5 EMILIE BYDWELL WOMEN 7S HEAD COACH 40.00 X 151713 0 26375 ALEXANDER ROSS OLYMPIC 7S DIR OF PERFORMA 40.00 X 119639 0 9709 BRANDY MEDRAN GM COMMERCIAL AND EVENTS 40.00 X 110012 0 9467 JAMIE MCGREGOR SR. DIRECTOR OF TRAINING & EDUCATION 40.00 X 104637 0 7199 1135855 0 98373 8 0 1 0 USI INSURANCE SERVICES 100 SUMMIT LAKE DRIVE SUITE 400 VALHALLA NY 10595 INSURANCE PREMIUMS AND SERVICES 785244 ELITE ATHLETE SERVICES 2800 OLYMPIC PARKWAY CHULA VISTA CA 91915 FACILITIES RENTAL 596679 8 METRO STATION LP 5025 WEMBLEY CENTRAL LN CHARLOTTE NC 28213 FACILITIES RENTAL 269641 LUXE TRAVEL MANAGEMENT 18650 MAC ARTHUR BLVD SUITE 100 IRVINE CA 92612 TRAVEL SERVICES 242384 DH AND MF ASSOCIATES 9 WIMBORNE AVENUE CHISLEHURST UK COACHING SERVICES 219605 9 9403633 872171 9403633 MEMBERSHIP DUES 711210 2536863 2536863 LICENSING FEES & SPONSORSHIP 711210 1526250 1526250 OTHER REVENUE 900099 1316932 1316932 GAME DEVELOPMENT 711210 445354 445354 EVENT REVENUE 711210 155167 155167 5980566 41566 41566 31276 31276 4195 5500 -1305 -1305 15455736 6010537 0 41566 X 153396 153396 1305714 1305714 873565 192088 556283 125194 1299716 1063776 96000 139940 13253 6853 2760 3640 123613 93091 6650 23872 189659 125852 36064 27743 261376 34898 226478 35659 35659 2395862 2274669 121193 27158 27158 407259 399636 3016 4607 420097 408319 11778 159588 68661 90927 2510115 2414494 80921 14700 9730 9730 18006 18006 1155706 1082308 73398 EQUIPMENT/FACILITIES RE 1149374 1147820 1266 288 APPAREL 794994 778272 7702 9020 SUPPLIES AND EQUIPMENT 286365 276994 948 8423 BACKGROUND CHECKS 176130 176130 0 0 198528 152312 39796 6420 13964863 12200447 1400569 363847 1148973 1160722 29343 2160624 744763 527953 551099 549899 111310 46326 5431 64984 62052 21232 2541661 4485414 889012 987940 1027215 1361104 1029151 832187 51740 268767 2997118 3449998 X -455457 1035416 -455457 1035416 2541661 4485414 1490873 0 X X 0 1 X 1 0 X 5104635 3324278 6870069 8126995 9403633 32829610 8280407 9320391 3100834 3761213 6016037 30478882 13385042 12644669 9970903 11888208 15419670 63308492 1300 1300 432040 4714143 65291 381117 1989681 7582272 433340 4714143 65291 381117 1989681 7583572 55724920 13007 1908 26 71 41556 56568 13007 1908 26 71 41556 56568 13398049 12646577 9970929 11888279 15461226 63365060 0.87940 0.90830 0.00090 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 111310 46326 64984 0 0 0 64984 LEASE LIABILITIES 10413 REFUNDABLE ADVANCES 258354 268767 X 15950891 495155 495155 15455736 0 15455736 14460018 495155 495155 13964863 0 13964863 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 TRAVEL AND RELATED EXPENSES FOR TEAM AND ATHLETES 316892 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, TRAVEL AND RELATED EXPENSES FOR TEAM AND ATHLETES 9445 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM TRAVEL AND RELATED EXPENSES FOR TEAM AND ATHLETES 364336 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, TRAVEL AND RELATED EXPENSES FOR TEAM AND ATHLETES 185892 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, TRAVEL AND RELATED EXPENSES FOR TEAM AND ATHLETES 69659 0 0 0 0 0 0 946224 0 946224 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. 1 IMAGINE RUGBY INC 159 BROADWAY SUITE 200 SALT LAKE UT 84101 874108113 501(C)(3) 127646 0 GRANT TO PURCHASE EQUIPMENT TO SUPPORT ROOKIE RUGBY IN US URBAN RUGBY 923 LAGUNA ST SUITE F SANTA BARBARA CA 93101 932526231 501(C)(3) 7000 0 GRANT TO SUPPORT STAFFING OF ORGANZATION TO HELP PROMOTE YOUTH RUGBY IN UNDER-RESOURCED COMMUNITIES IN THE US USA YOUTH AND HIGH SCHOOL RUGBY 700 PENNSYLVANIA AVE SE FL 2 WASHINGTON DC 20003 851100410 501(C)(3) 18750 0 GRANT TO SUPPORT STAFFING 3 3 ATHLETE SUPPORT - STIPENDS, PER DIEMS AND BONUSES 179 1305714 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 228601 0 25000 0 0 0 0 0 15769 0 269370 0 0 0 EMILIE BYDWELL WOMEN 7S HEAD COACH 151713 0 0 0 0 0 809 0 25566 0 178088 0 0 0 JONATHAN ATKEISON COO 124178 0 15000 0 0 0 0 0 22006 0 161184 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 2 103289 X EQUIPMENT 2 655702 X APPAREL 3 113180 0 0 0 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 ORGANIZATIONAL. ORGANIZATIONAL MEMBERS ARE DIVIDED INTO THREE CATEGORIES, FULL ORGANIZATIONAL MEMBERS, ASSOCIATE ORGANIZATIONAL MEMBERS, AND AFFILIATED ORGANIZATIONAL MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS CONSISTS OF ELEVEN (11) VOTING DIRECTORS, INCLUDING FOUR (4) INDEPENDENT DIRECTORS, FOUR (4) ATHLETE REPRESENTATIVE DIRECTORS, AT LEAST THREE OF WHICH MUST BE A QUALIFIED INTERNATIONAL ATHLETE AND OF THE THREE, TWO MUST BE QUALIFIED SEVENS ATHLETES, AND THREE (3) COMMUNITY COUNCIL REPRESENTATIVE DIRECTORS WITH 1 SUCH DIRECTOR ELECTED BY EACH OF THE THREE COMMUNITY COUNCILS (SENIOR CLUB, YOUTH AND HIGH SCHOOL AND COLLEGE). THE INDEPENDENT DIRECTORS ARE NOMINATED BY THE NOMINATING COMMITTEE AND ELECTED BY THE BOARD OF DIRECTORS. THE ATHLETE REPRESENTATIVE DIRECTORS ARE ELECTED IN ACCORDANCE WITH THE ELECTION PRACTICES OUTLINED IN THE TERMS OF REFERENCE FOR THE ATHLETE COUNCIL. EACH COMMUNITY COUNCIL REPRESENTATIVE DIRECTOR IS ELECTED IN ACCORDANCE WITH THE ELECTION PRACTICES OUTLINED IN THE TERMS OF REFERENCE FOR EACH RESPECTIVE COUNCIL. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS MUST APPROVE THE SCHEDULE OF DUES BY A SUPERMAJORITY (75%) VOTE. IF ANY PROPOSED MEMBERSHIP DUES INCREASE EXCLUSIVELY AFFECTS ONLY ONE OF THE COMMUNITIES, THAT COMMUNITY COUNCIL SHALL BE REQUIRED TO RATIFY THE INCREASE BY A SUPERMAJORITY 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 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 2,089,912. MANAGEMENT AND GENERAL EXPENSES 71,193. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,161,105. CONSULTING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 50,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,000. MEDICAL FEES: PROGRAM SERVICE EXPENSES 113,355. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 113,355. CATERING: PROGRAM SERVICE EXPENSES 71,402. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,402. PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.