2025-05-15T13:12:33-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2023-07-01 366066248 UNITED STATES CURLING ASSOCIATION UNIT 7153441199 7500 GOLDEN TRIANGLE DR C09 EDEN PRAIRIE MN 55344 DEAN GEMMELL CEO 3123637665 2025-05-13 1 1 KIMBERLY ANDERSON CPA P00188889 6086628600 2025-05-13 2023 2025-03-06 01:10:19Z X USA CURLING DEAN GEMMELL 7500 GOLDEN TRIANGLE DR C09 EDEN PRAIRIE MN 55344 3110246 0 X WWW.USACURLING.ORG X 1958 WI TO PROMOTE THE SPORT OF CURLING. 12 12 15 4000 714 0 2779937 1785077 516349 1040189 25 5 114453 258176 3410764 3083447 0 0 0 0 1295108 1297263 0 0 20263 2080352 2152105 3375460 3449368 35304 -365921 1129888 730888 1252280 1219201 -122392 -488313 X AS THE NATIONAL GOVERNING BODY FOR THE SPORT OF CURLING IN THE UNITED STATES, THE MISSION OF USA CURLING IS TO GROW, STRENGTHEN, AND ADVOCATE FOR THE OLYMPIC AND PARALYMPIC SPORT OF CURLING IN THE UNITED STATES BY PRIORITIZING ACCESSIBILITY AND PROGRAMMATIC DEVELOPMENT FROM GRASSROOTS TO PODIUM. 0 0 1661262 0 273351 ELITE AND DEVELOPMENTAL ATHLETE PROGRAMS: SUPPORTS ATHLETE DEVELOPMENT, AS WELL AS THE ORGANIZATION'S OTHER PROGRAMS WITH THE ULTIMATE GOAL OF WINNING OLYMPIC MEDALS. 276877 0 0 MARKETING & COMMUNICATIONS: PROVIDE EVENT, CLUB, SPONSOR AND GENERAL CURLING INFORMATION TO OUR MEMBERSHIP AND THE PUBLIC VIA DIGITAL CURLING NEWS, WEBSITE, AND SOCIAL MEDIA POSTS. 830631 0 766838 GROWTH & DEVELOPMENT: ASSIST MEMBER CLUBS IN MANAGEMENT ACTIVITIES SUCH AS ORGANIZATION, FINANCE, AND NEW MEMBER RECRUITING. 2768770 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 27 0 1 15 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 WI MN X X DEAN GEMMELL 7153441199 7500 GOLDEN TRIANGLE DR STE C09 EDEN PRAIRIE MN 55344 BRET JACKSON CHAIR 5.00 X X 0 0 0 COLIN HUFFMAN VICE-CHAIR 5.00 X X 0 0 0 ALEX AGRE DIRECTOR 2.00 X 0 0 0 JEFF ANNIS DIRECTOR 2.00 X 0 0 0 ROGER SMITH DIRECTOR 2.00 X 0 0 0 TRACY LAWLESS DIRECTOR 2.00 X 0 0 0 BRIAN KOPP DIRECTOR 2.00 X 0 0 0 PHIL SHRYOCK DIRECTOR 2.00 X 0 0 0 PAUL WILSON DIRECTOR 2.00 X 0 0 0 LUC VIOLETTE DIRECTOR 2.00 X 0 0 0 JOSH CHETWYND DIRECTOR 2.00 X 0 0 0 AILEEN GEVING DIRECTOR 2.00 X 0 0 0 DEAN GEMMELL CEO 40.00 X 124462 0 8923 KATHERINE BAKER DIRECTOR OF SPORT 40.00 X 104462 0 8923 JEFFREY PLUSH CEO (TERM 10/2022) 0.00 X 165000 0 0 393924 0 17846 3 1 1 0 0 1785077 350000 1785077 MEMBERSHIP DUES 711300 766838 766838 ENTRY FEES 711300 150045 150045 EDUCATIONAL PROGRAMS 711300 92519 92519 CHAMPIONSHIP EVENTS 711210 30787 30787 1040189 5 5 144016 26799 117217 117217 VACCINE CLINICS 900099 138000 138000 OTHER INCOME 900099 2245 2245 LICENSING & COMMISSION 711300 714 714 140959 3083447 1040189 714 257467 328427 109406 212183 6838 775629 637769 126360 11500 91699 76578 14520 601 101508 77216 22968 1324 197 197 32953 32953 107974 65310 42664 111161 111161 66767 66767 32273 32273 35874 35874 248660 241592 7068 16671 16671 2700 2700 7821 7266 555 69096 59204 9892 ATHLETES, TEAMS & COACH 814665 814665 SITE SELECTION 191382 191382 UNIFORMS 145672 145672 COACHING DEVELOPMENT 38650 38650 229589 192899 36690 3449368 2768770 660335 20263 93867 0 52939 0 74750 40295 63691 16507 719849 542377 9027 6812 27382 44335 158104 83215 82710 74889 5673 5673 1129888 730888 296580 362814 81632 55465 621426 542260 231373 220949 0 21269 37713 1252280 1219201 X -127392 -562313 5000 74000 -122392 -488313 1129888 730888 -365921 0 X 0 1 X 1 0 X 2350809 1775301 2624052 2779937 1873250 11403349 387779 171863 664056 516349 1040189 2780236 2738588 1947164 3288108 3296286 2913439 14183585 11666 5000 16666 0 11666 5000 16666 14166919 75353 37647 75057 25 5 188087 75353 37647 75057 25 5 188087 7113 3888 75471 7353 714 94539 6 107110 284261 391377 2821054 1988705 3438636 3410774 3198419 14857588 0.95350 0.96190 0.01270 0.02960 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 6. 2022 AMOUNT: $ 41,463. 2023 AMOUNT: $ 140,245. INVENTORY SALES - 2022 AMOUNT: $ 65,647. 2023 AMOUNT: $ 144,016. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 158104 83215 74889 74889 FUNDS HELD FOR OTHERS 37713 37713 X PART IV, LINE 2B: THE ASSOCIATION HAS SIX PASS-THROUGH TEN-YEAR NOTES WITH CURLING CLUBS. THE WORLD CURLING FEDERATION HAS AGREED TO PROVIDE THESE CLUBS INTEREST FREE LOANS TOWARDS THE ACQUISITION AND CONSTRUCTION OF CURLING FACILITIES, AND THESE LOANS RUN THROUGH THE ASSOCIATION. THE ASSOCIATION HAS RECORDED NOTES RECEIVABLE AND OFFSETTING ESCROW LIABILITIES ON THEIR BALANCE SHEET. PART X, LINE 2: THE ASSOCIATION HAS IMPLEMENTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH GAAP. THIS STANDARD DESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR CONSOLIDATED FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND ALSO PROVIDES GUIDANCE ON VARIOUS RELATED MATTERS SUCH AS DERECOGNIZING, INTEREST, PENALTIES AND DISCLOSURES REQUIRED. MANAGEMENT OF THE ASSOCIATION EVALUATES THE UNCERTAIN TAX POSITIONS TAKEN REGARDING UNRELATED BUSINESS INCOME TAXES, IF ANY, AND CONSULTS WITH OUTSIDE COUNSEL AS DEEMED NECESSARY. THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX LIABILITIES IN INCOME TAX EXPENSE. CANADA 0 0 PROGRAM SERVICES NATIONAL TEAMS AND TRAVEL 25047 SCOTLAND 0 0 PROGRAM SERVICES NATIONAL TEAMS AND TRAVEL 60887 FINLAND 0 0 PROGRAM SERVICES NATIONAL TEAMS AND TRAVEL 9753 SOUTH KOREA 0 0 PROGRAM SERVICES NATIONAL TEAMS AND TRAVEL 48945 0 0 0 0 0 0 144632 0 144632 0 0 0 0 0 0 PART I, LINE 2: NOT APPLICABLE AS THE ORGANIZATON DOES NOT PROVIDE GRANT FUNDS OUTSIDE OF THE UNITED STATES. PART I, LINE 3: THE ORGANIZATION REVIEWS EXPENDITURES FOR EVENTS ATTENDED OUTSIDE OF THE U.S. AND REPORTS THESE ON SCHEDULE F BASED ON THE CAPABILITIES OF ITS ACCOUNTING SYSTEM. X 1 0 0 0 0 0 0 0 0 JEFFREY PLUSH CEO (TERM 10/2022) 165000 0 0 0 0 0 0 0 0 0 165000 0 0 0 PART I, LINE 4A JEFFREY PLUSH, THE FORMER CEO, RECEIVED SEVERANCE PAY OF $165,000 DURING THE CALENDAR YEAR 2023. X 350000 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS IS BEING REPORTED. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE US CURLING ASSOCIATION ARE THOSE REGIONAL CURLING ASSOCIATIONS IN THE UNITED STATES WHO ELECT MEMBERSHIP. AS A NONPROFIT, THERE ARE NO SHARES OR SHAREHOLDERS FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS HAVE THE ABILITY TO ELECT ONE OR MORE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS ARE PERMITTED UPON A 2/3 VOTE TO AMEND EITHER THE BY-LAWS OR ARTICLES. THE BY-LAWS ALSO PERMIT THE MEMBERS TO VETO AN EXECUTIVE COMMITTEE DECISION TO ELECT A NEW MEMBER TO THE USCA. OTHERWISE, DECISIONS ARE DECIDED UPON BY A MAJORITY VOTE OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED INTERNALLY BY THE CFO, AND THEN IS REVIEWED BY THE USCA FINANCE COMMITTEE BEFORE SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES, BOARD MEMBERS, AND COMMITTEE MEMBERS ARE ANNUALLY REQUIRED (THROUGH THE BOARD SECRETARY) TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT AND SIGN A FORM INDICATING THAT THEY HAVE RECEIVED AND UNDERSTAND THE USCA STATEMENT OF PRINCIPLES ON ETHICAL BEHAVIOR AND CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 FOR WAGES NOT FUNDED WITH USOC GRANTS (GRANTS MAY SET PARAMETERS), THE USCA HAS A HUMAN RESOURCE COMMITTEE RESPONSIBLE FOR DETERMINING / RECOMMENDING COMPENSATION OF KEY EMPLOYEES. ALL WAGES ARE APPROVED BY THE CHIEF EXECUTIVE OFFICER (IN THE CASE OF OTHER STAFF), AND THE BOARD (IN THE CASE OF THE CEO). THE CEO SETS/ADJUSTS OTHER EMPLOYEE SALARIES WITHIN CONTEXT OF INCREASED PAYROLL POOL APPROVED THROUGH THE ANNUAL BUDGET PROCESS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND ON ITS WEBSITE. USA CURLING FOUNDATION LLC 7500 GOLDEN TRIANGLE DR C09 EDEN PRAIRIE MN 55344 FURTHER THE MISSION OF THE ASSOCIATION MN 15194 30559 UNITED STATES CURLING ASSOCIATION