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        <FormAndLineReferenceDesc>LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>RELATED ORGANIZATION, UNITED STATES FIGURE SKATING ASSOCIATION'S (USFSA), PROCESS FOR SETTING COMPENSATION FOR OFFICER-EMPLOYEES: 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 2024.</ExplanationTxt>
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        <ExplanationTxt>FORM 990 IS INITIALLY REVIEWED BY THE CFO OF THE RELATED ORGANIZATION, UNITED STATES FIGURE SKATING ASSOCIATION, AND THE ORGANIZATION'S EXECUTIVE DIRECTOR. ONCO APPROVED, IT IS THEN REVIEWED BY THE TREASURER. POST REVIEW BY THE TREASURER THE 990 IS THEN FILED TO THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WILL PROVIDE IN A TIMELY MANNER, COPIES OF ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS WHEN REQUESTED IN WRITING OR IN PERSON.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AUDIT COMMITTEE OF UNITED STATES FIGURE SKATING ASSOCIATION, A RELATED ORGANIZATION, OVERSEES THE CONSOLIDATED AUDIT</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>UNITED STATES FIGURE SKATING ASSOCIATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>20 FIRST STREET</AddressLine1Txt>
          <CityNm>COLORADO SPRINGS</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80906</ZIPCd>
        </USAddress>
        <EIN>840768715</EIN>
        <PrimaryActivitiesTxt>SEE PART VII</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CO</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>US FIGURE SKATING FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1365 GARDEN OF THE GODS 105</AddressLine1Txt>
          <CityNm>COLORADO SPRINGS</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80907</ZIPCd>
        </USAddress>
        <EIN>941558040</EIN>
        <PrimaryActivitiesTxt>SEE PART VII</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>CO</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 12A, I</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 1, COLUMN (B)</FormAndLineReferenceDesc>
        <ExplanationTxt>US FIGURE SKATING ASSOCIATION'S PRIMARY ACTIVITY: NATIONAL GOVERNING BODY FOR THE SPORT OF FIGURE SKATING ON ICE IN THE UNITED STATES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 2, COLUMN (B)</FormAndLineReferenceDesc>
        <ExplanationTxt>US FIGURE SKATING FOUNDATION'S PRIMARY ACTIVITY: HOLD, MANAGE, AND INVEST FUNDS CONTRIBUTED TO IT BY, OR FOR THE BENEFIT OF, US FIGURE SKATING ASSOCIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>