2025-11-05T16:48:23-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 20 EAST THOMAS ROAD SUITE 2300 PHOENIX AZ 85012 990 2024-01-01 203557068 USA PICKLEBALL ASSOCIATION USAP 4799700378 8901 EAST MOUNTAIN VIEW ROAD 110 SCOTTSDALE AZ 85258 MICHAEL NEALY CEO 4799700378 2025-11-04 1 1 JACQUELINE ECKMAN P01300648 6022662248 2025-11-04 2024 2025-03-06 01:10:19Z X MICHAEL NEALY 8901 EAST MOUNTAIN VIEW ROAD 110 SCOTTSDALE AZ 85258 12062047 0 X USAPICKLEBALL.ORG X 2005 WA TO PROMOTE THE DEVELOPMENT AND GROWTH OF PICKLEBALL IN THE UNITED STATES AND ITS TERRITORIES. 11 9 51 2200 143750 88843 2327397 291764 4728327 11348667 90983 117737 0 274105 7146707 12032273 43085 54042 0 0 2413308 4277256 0 0 0 4566085 7410893 7022478 11742191 124229 290082 2875962 4167214 2656281 3657451 219681 509763 X TO PROMOTE THE DEVELOPMENT AND GROWTH OF PICKLEBALL IN THE UNITED STATES AND ITS TERRITORIES. 0 0 7386607 0 7377076 USAP ENTHUSIASTICALLY SUPPORTS, THROUGH ITS MEMBERSHIP, SANCTIONED TOURNAMENT PLAY FOR ALL AGES TO FURTHER COMPETITION AND INCREASE SKILLS. THE NUMBER OF SANCTIONED TOURNAMENTS NATIONWIDE, INCLUDING PARTNERSHIPS WITH OTHER ORGANIZATIONS THAT SUPPORT USAP MEMBERSHIP, WAS 6 IN 2024.AS AN ADDED BENEFIT FOR ITS MEMBERS, SANCTIONED EVENTS OFFER GENERAL LIABILITY AND SECONDARY ACCIDENT INSURANCE FOR PLAYERS, STAFF, VOLUNTEERS, AND REFEREES. IN ADDITION TO GENERAL SANCTIONED TOURNAMENTS, USAP HOSTED 5 GOLDEN TICKET TOURNAMENTS IN 2024. THESE ELITE EVENTS PROVIDE AMATEUR ATHLETES WITH A DIRECT PATH TO THE USAP PICKLEBALL NATIONAL CHAMPIONSHIP (HELD IN NOVEMBER 2024), REINFORCING THE COMPETITIVE STRUCTURE AND PRESTIGE OF SANCTIONED PLAY. THE 2024 NATIONAL CHAMPIONSHIP HOSTED OVER 2800 PARTICIPANTS. 1168214 54042 3841710 EQUIPMENT: MANUFACTURERS CAN SUBMIT PADDLES AND BALLS FOR TESTING AND CERTIFICATION BY USA PICKLEBALL. AN INDEPENDENT LAB PARTNER WORKS DIRECTLY WITH THE EQUIPMENT EVALUATION COMMITTEE (EEC) TO EVALUATE MANUFACTURERS' PROTOTYPES AND NEW PRODUCT INTRODUCTIONS. THE COMPLIANCE PROGRAM ENSURES THAT ONCE EQUIPMENT ENTERS THE MARKETPLACE, IT IS STILL MANUFACTURED TO THE STRICT SPECIFICATIONS NEEDED TO ENSURE A LEVEL PLAYING FIELD FOR BOTH PLAYERS AND MANUFACTURERS. 8554821 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 157 0 1 51 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 9 0 0 0 0 1 0 0 1 1 0 1 1 1 1 1 1 0 0 0 0 0 X X ROSEMARY JAMES 4799700378 8901 EAST MOUNTAIN VIEW ROAD 110 SCOTTSDALE AZ 85258 MIKE NEALY CEO 40.00 0.00 X 338500 0 10873 JOSE MORENO - CHIEF OF MARKETING AND STRATEGY OFFICER 40.00 0.00 X 241774 0 0 CARL SCHMITS CHIEF TECHNICAL OFFICER (AS OF 7/24) 40.00 X 177961 0 1969 BRADY KELLOGG - MANAGING DIR. OF PARTNERSHIPS (UNTIL 04/24) 40.00 0.00 X 168944 0 2157 JUSTIN MALOOF CHIEF COMPETITION OFFICER 40.00 0.00 X 153520 0 0 ROSEMARY JAMES TREASURER & CONTROLLER 40.00 0.00 X 132917 0 0 LANCE COWART MANAGING DIR. OF FIELD OPERATIONS 40.00 0.00 X 112000 0 10873 GAIL AVISAR - SECRETARY MANAGING DIR. LEGAL COMPLIANCE 40.00 0.00 X 92849 0 0 DANIAL ELLSWORTH CFO (UNTIL 02/24) 40.00 0.00 X 55288 0 0 SUZANNA RESSA GUERIN VICE CHAIR 5.00 0.00 X X 730 0 0 ROBERT QUICKSILVER CHAIR 10.00 0.00 X X 0 0 0 PHILIP BULLEN DIRECTOR 5.00 0.00 X 0 0 0 MARK FABBRO DIRECTOR 5.00 0.00 X 0 0 0 ANDREW FEFFER DIRECTOR 5.00 0.00 X 0 0 0 ROBERT FRANCESCHELLI DIRECTOR 5.00 0.00 X 0 0 0 ERNESTO MEDINA JR DIRECTOR 5.00 0.00 X 0 0 0 STEPHANIE RUSSELL DIRECTOR 5.00 0.00 X 0 0 0 VICTORIA STEVENS DIRECTOR 5.00 0.00 X 0 0 0 1474483 0 25872 6 0 1 0 BRYAN CAVE LEIGHTON PAISNER LLP 211 N BROADWAY ST LOUIS MO 63102 LEGAL SERVICES 293060 AZ ATHLETIC ASSOCIATES LLC 6321 S ELLSWORTH RD MESA AZ 85212 FIELD AND HOSTING SERVICE 145774 LEGENDS HOSPITALITY LLC 61 BROADWAY NEW YORK NY 10006 EVENT SERVICES 131220 4 291764 27700 291764 EQUIPMENT STANDARDS 611620 3841710 3841710 MARKETING 541800 3761838 3618088 143750 MEMBERSHIP DUES 611430 2118276 2118276 TOURNAMENT 611620 1556763 1556763 RECREATION 611620 70080 70080 11348667 117737 117737 21165 21165 43643 29774 13869 13869 MISCELLANEOUS 611620 239071 239071 239071 12032273 11218786 143750 377973 X 54042 54042 1217253 530031 687222 2640391 1794251 846140 77105 47084 30021 105708 72170 33538 236799 144601 92198 343588 220083 123505 24743 15849 8894 1260298 740047 520251 360373 278092 82281 801091 752911 48180 403523 97148 306375 165114 43298 121816 589005 493627 95378 476004 438649 37355 121939 43345 78594 UBIT TAXES 34568 34568 PRODUCT TESTING 1233757 1233757 OTHER RECREATION 835551 818046 17505 EQUIPMENT AND FACILITY 424153 423767 386 337186 314023 23163 11742191 8554821 3187370 0 2527664 2998733 339999 696727 247226 8299 53558 0 170970 2875962 4167214 850020 1754272 1477578 1728896 328683 174283 2656281 3657451 X 219681 509763 219681 509763 2875962 4167214 290082 0 X X 1 X 0 1 0 X 741431 1384674 826162 2327397 291764 5571428 646833 1197333 3688062 4728327 11204917 21465472 26374 26374 1388264 2582007 4540598 7055724 11496681 27063274 0 0 0 27063274 90983 138902 229885 143750 143750 90983 282652 373635 239071 239071 1388264 2582007 4540598 7146707 12018404 27675980 0.97790 0.99490 0.01350 0.00510 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2024 AMOUNT: $ 239,071. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 LEASE LIABILITIES 174283 174283 X PART X, LINE 2: USA PICKLEBALL ASSOCIATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). HOWEVER, THE FOUNDATION REMAINS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS, REGULARLY CARRIED ON AND NOT IN FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS EXIST FOR USAP AT DECEMBER 31, 2024. 1 PICKLEBALL HALL OF FAME 2 LYNGBY COURT RIVERWOODS IL 60015 822299154 501(C)(3) 10000 0 FMV N/A GENERAL SUPPORT 1 0 PART I, LINE 2: FOR EQUIPMENT GRANTS ORGANIZATIONS PROVIDED RECEIPTS TO SHOW THEY COMPLIED WITH THE TERMS OF THE GRANT PROGRAM PRIOR TO GRANT AWARD REIMBURSEMENT. X 1 1 1 0 0 0 0 0 0 0 0 MIKE NEALY CEO 297596 0 30000 0 10904 0 0 0 10873 0 349373 0 0 0 JOSE MORENO - CHIEF OF MARKETING AND STRATEGY OFFICER 189844 0 500 0 51430 0 0 0 0 0 241774 0 0 0 CARL SCHMITS CHIEF TECHNICAL OFFICER (AS OF 7/24) 176023 0 0 0 1938 0 0 0 1969 0 179930 0 0 0 BRADY KELLOGG - MANAGING DIR. OF PARTNERSHIPS (UNTIL 04/24) 26174 0 139501 0 3269 0 0 0 2157 0 171101 0 0 0 JUSTIN MALOOF CHIEF COMPETITION OFFICER 134912 0 15000 0 3608 0 0 0 0 0 153520 0 0 0 PART I, LINE 1A ADDITIONAL COSTS FOR TRAVEL, LODGING, MEALS, OR OTHER EXPENSES FOR COMPANIONS (E.G., FAMILY MEMBERS) OF BOARD MEMBERS MAY BE REIMBURSED ONLY IF PRIOR APPROVAL IS OBTAINED. SUCH APPROVAL MUST INCLUDE DOCUMENTATION OF A BONA FIDE USAP-RELATED PURPOSE FOR THE COMPANION'S TRAVEL OR EVENT PARTICIPATION. PART I, LINE 4A BRADY KELLOGG, MANAGING DIRECTOR OF PARTNERSHIPS, RECEIVED A SEVERANCE PAYMENT IN 2024 OF $3,269. X BALLS & EQUIPMENT 1 27700 FMV 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN (B) REFERS TO THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS HAVE THE RIGHT TO PARTICIPATE IN SANCTIONED TOURNAMENTS. MEMBERS ARE NOT A GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE DRAFT FORM 990 IS ELECTRONICALLY PROVIDED AND REVIEWED BY THE FINANCE COMMITTEE, THEN BY THE BOARD OF DIRECTORS FOR COMMENT AND RESOLUTION PRIOR TO FINAL APPROVAL. AFTER THE BOARD OF DIRECTORS APPROVES THE FORM 990 FOR ISSUE, IT IS MADE AVAILABLE IN ELECTRONIC FORM, VIA THE ORGANIZATION'S WEBSITE, TO THE PUBLIC WHO WISH TO REVIEW A COPY IN THIS MANNER. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO DIRECTORS, PRINCIPAL OFFICERS, AND COMMITTEE MEMBERS WITH BOARD-DELEGATED POWERS. WHEN A POTENTIAL CONFLICT ARISES, THE INTERESTED PERSON MUST DISCLOSE IT AND LEAVE THE MEETING DURING RELATED DISCUSSIONS AND VOTES. DISINTERESTED BOARD OR COMMITTEE MEMBERS DETERMINE IF A CONFLICT EXISTS AND REVIEW ACTUAL CONFLICTS. IF A CONFLICT IS FOUND, THE PERSON IS PROHIBITED FROM PARTICIPATING IN DELIBERATIONS OR DECISIONS ABOUT THE TRANSACTION. ALTERNATIVES ARE CONSIDERED TO AVOID CONFLICTS, AND ALL PROCEEDINGS ARE DOCUMENTED IN MEETING MINUTES. ANNUAL AFFIRMATIONS AND PERIODIC REVIEWS HELP ENSURE COMPLIANCE WITH CHARITABLE PURPOSES AND TAX-EXEMPT REQUIREMENTS. VOTING MEMBERS WHO RECEIVE COMPENSATION FROM THE ORGANIZATION CANNOT VOTE ON MATTERS RELATED TO THEIR OWN COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS AVAILABLE ON OUR WEBSITE (USAPICKLEBALL.ORG). FORM 990, PART IX, LINE 11G PHOTOGRAPHY/VIDEO: PROGRAM SERVICE EXPENSES 370,511. MANAGEMENT AND GENERAL EXPENSES 207,920. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 578,431. REFEREES AND TRAINERS: PROGRAM SERVICE EXPENSES 316,043. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 316,043. MARKETING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 133,690. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 133,690. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 53,493. MANAGEMENT AND GENERAL EXPENSES 178,641. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 232,134. FORM 990, PART IX, LINE 24E TOURNAMENTS: PROGRAM SERVICE EXPENSES 314,023. MANAGEMENT AND GENERAL EXPENSES 23,163. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 337,186. FORM 990, PART XII, LINE 2 THE ACCOUNTING METHOD USED TO PREPARE THE 990 IS ACCRUAL. THE ORGANIZATION HAS ALWAYS BEEN ON AN ACCRUAL BASIS AND PRIOR YEARS MARKED CASH-MODIFIED IN ERROR. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSEEING AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.