2025-11-14T20:43:27-06:00 2024-12-31 201766527 WAUGH & GOODWIN LLP 2925 PROFESSIONAL PLACE STE 201 COLORADO SPRINGS CO 80904 990 2024-01-01 161118870 UNITED STATES OF AMERICA RUGBY FOOTBALL UNION LTD UNIT 7202637479 501 S CHERRY STREET 100 GLENDALE CO 80246 WILLIAM GOREN CEO 7202637479 2025-11-14 1 0 RITA F CHRISTENSEN P00290681 7195909777 2025-11-14 2024 2025-03-06 01:10:19Z USA RUGBY WILLIAM GOREN 501 S CHERRY STREET 100 GLENDALE CO 80246 16219207 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 11 32 5 0 0 9403633 8274464 5980566 7719277 41566 177681 29971 47785 15455736 16219207 1459110 1608508 0 0 2499806 3375907 0 0 322147 10005947 10432981 13964863 15417396 1490873 801811 4485414 6336334 3449998 4499107 1035416 1837227 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 3012226 165851 4033427 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. 10522459 1442657 3585485 UNITED STATES OLYMPIC AND NATIONAL TEAMS - TO DEVELOP AND SUPPORT THE UNITED STATES' MENS AND WOMENS NATIONAL TEAMS. 89277 148150 EVENTS - HOST MULTIPLE LARGE SCALE RUGBY EVENTS SUPPORTING GROWTH OF THE SPORT. 13623962 1 1 0 0 0 0 0 0 0 1 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 1 302 0 1 32 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X TODD SOWL 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 0 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 DIRECTOR 1.00 X 0 0 0 PAUL KEELER DIRECTOR 1.00 X 0 0 0 JAMES ROSS YOUNG CEO 40.00 X 79688 0 4063 JONATHAN ATKEISON COO 40.00 X 73400 0 10368 CHRISTOPHER REED CDO 40.00 X 119143 0 23924 TODD SOWL CFO 40.00 X 218705 0 29275 WILLIAM GOREN CEO 40.00 X 237723 0 1651 EMILIE BYDWELL WOMEN 7S HEAD COACH 40.00 X 165430 0 25689 TAMARA SHEPARD GENERAL MANAGER HIGH PERFORMANCE 40.00 X 247772 0 12787 ALEXANDER ROSS OLYMPIC 7S DIR OF PERFORMA 40.00 X 111774 0 11660 CALDER CAHILL HEAD OF COMMUNICATIONS 40.00 X 116105 0 12409 SIONE FUKOFUKA HEAD COACH WOMENS NATL XVS 40.00 X 152593 0 16517 ALAMA IEREMIA HEAD COACH ANTHEM/ASST COACH MENS 15S 40.00 X 117042 0 4924 BRANDON SPARKS HEAD OF WOMENS HIGH PERFORMANCE 40.00 X 110119 0 335 1749494 0 153602 11 0 1 0 ELITE ATHLETE SERVICES 2800 OLYMPIC PARKWAY CHULA VISTA CA 91915 FACILITIES AND FOOD SERVICE 852322 UNITED AIRLINES 233 S WACKER DR CHICAGO IL 60606 TRAVEL SERVICES 327989 STRIPE FEES 354 OYSTER POINT BLVD SAN FRANCISCO CA 94080 CREDIT CARD PROCESSING 267868 TRAVELPERK 156 2ND ST BARCELONA CA 94105 TRAVEL SERVICES 224721 AMERICAN AIRLINES 1 SKYVIEW DRIVE FORT WORTH TX 76155 TRAVEL SERVICES 195305 11 8274464 384342 8274464 MEMBERSHIP DUES 711210 3105680 3105680 LICENSING FEES & SPONSORSHIP 711210 1590237 1590237 OTHER REVENUE 900099 1305652 1305652 FIXED SERVICE FEE 711210 1027914 1027914 GAME DEVELOPMENT 711210 541644 541644 148150 148150 7719277 177681 177681 32785 32785 15000 0 15000 15000 16219207 7767062 0 177681 X 165851 165851 1442657 1442657 1249618 451678 654873 143067 1696009 1531143 138061 26805 27884 26444 1440 125269 118453 3617 3199 277127 194930 66083 16114 291520 81918 209602 50744 16 50728 2662119 2456653 124689 80777 37491 37491 335306 327661 3663 3982 442075 413529 15370 13176 18839 16449 2390 2778162 2708252 51503 18407 6486 6486 20431 20431 1210124 1179029 30811 284 EQUIPMENT/FACILITIES RE 1923494 1823663 89167 10664 APPAREL 268326 267340 192 794 BACKGROUND CHECKS 163700 163700 MISCELLANEOUS 103985 99013 4972 120179 97661 17640 4878 15417396 13623962 1471287 322147 1160722 570289 2160624 4764675 527953 338739 549899 597375 119171 66757 64984 52414 21232 12842 4485414 6336334 987940 1515976 1361104 1918497 832187 635223 268767 429411 3449998 4499107 X 1035416 1836129 1098 1035416 1837227 4485414 6336334 801811 0 X X 0 1 X 1 0 X 3324278 6870069 8126995 9403633 8274464 35999439 9320391 3100834 3761213 6016037 7767062 29965537 12644669 9970903 11888208 15419670 16041526 65964976 0 4714143 65291 381117 1989681 3263142 10413374 4714143 65291 381117 1989681 3263142 10413374 55551602 1908 26 71 41556 177681 221242 1908 26 71 41556 177681 221242 12646577 9970929 11888279 15461226 16219207 66186218 0.83930 0.87940 0.00330 0.00090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1098 1098 1.00000 0 0 119171 66757 52414 52414 REFUNDABLE ADVANCES 429411 429411 X 16603201 383994 383994 16219207 0 16219207 15801390 383994 383994 15417396 0 15417396 PART V, LINE 4: SUPPORT FOR WOMEN'S 15 PROGRAM 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 0 0 TRAVEL EXPENSES TO PLAY MATCHES AND TOURNAMENTS 288649 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 TRAVEL EXPENSES TO PLAY MATCHES AND TOURNAMENTS 158625 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 TRAVEL EXPENSES TO PLAY MATCHES AND TOURNAMENTS 442943 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 TRAVEL EXPENSES TO PLAY MATCHES AND TOURNAMENTS 638785 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 TRAVEL EXPENSES TO PLAY MATCHES AND TOURNAMENTS 38963 SUB-SAHARAN AFRICA 0 0 TRAVEL EXPENSES TO PLAY MATCHES AND TOURNAMENTS 11791 0 0 0 0 0 0 1579756 0 1579756 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) 94601 0 GRANT TO SUPPORT KIDS LEARNING ABOUT AND PLAYING RUGBY USA YOUTH AND HIGH SCHOOL RUGBY 700 PENNSYLVANIA AVE SE FL 2 WASHINGTON DC 20003 851100410 501(C)(3) 71250 0 GRANT TO SUPPORT STAFFING 2 ATHLETE SUPPORT - STIPENDS, PER DIEMS AND BONUSES 155 1442657 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 1 1 X X X X 0 0 0 0 0 0 0 1 0 TAMARA SHEPARD GENERAL MANAGER HIGH PERFORMANCE 225940 0 0 0 21832 0 0 0 12787 0 260559 0 0 0 TODD SOWL CFO 218322 0 0 0 383 0 11250 0 18025 0 247980 0 0 0 WILLIAM GOREN CEO 237432 0 0 0 291 0 0 0 1651 0 239374 0 0 0 EMILIE BYDWELL WOMEN 7S HEAD COACH 160233 0 5000 0 197 0 7578 0 18111 0 191119 0 0 0 SIONE FUKOFUKA HEAD COACH WOMENS NATL XVS 105004 0 0 0 47589 0 0 0 16517 0 169110 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE AND TAX INDEMNIFICATION ARE MARKED FOR MOVING AND RELOCATION EXPENSES FOR NEW EMPLOYEES. 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 1 107100 TRADING PRICE SECURITY X 1 4993 X APPAREL 2 173842 X EQUIPMENT 2 98407 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE NUMBER OF BOARD MEMBERS LISTED ON PART VII MAY EXCEED THE NUMBER OF VOTING MEMBERS AT THE END OF THE YEAR IF THERE IS TURNOVER. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED TO CHANGE THE NUMBER OF VOTING MEMBERS ON THE BOARD OF DIRECTORS TO 12 WHICH ARE FOUR AT-LARGE DIRECTORS, ONE CLUB DIRECTOR, ONE COLLEGIATE DIRECTOR, FOUR INTERNATIONAL ATHLETE DIRECTORS, ONE NATIONAL COMPETITION DIRECTOR AND ONE YOUTH AND HIGH SCHOOL DIRECTOR. AT LEAST ONE AT-LARGE DIRECTOR MUST BE FEMALE AND TWO INTERNATIONAL ATHLETE DIRECTORS MUST BE FEMALE. THE REQUIRED OFFICERS ARE A CHAIR, CHIEF EXECUTIVE OFFICER (CEO) AND TREASURER. OTHER OFFICERS AND ASSISTANT OFFICERS MAY BE ELECTED BY THE BOARD. THE CHAIR SHALL BE AN AT-LARGE DIRECTOR AND THE CEO IS A NON-VOTING POSITION. FORM 990, PART VI, SECTION A, LINE 6 USA RUGBY HAS THREE CLASSES OF MEMBERS: INDIVIDUAL, CLUB AND ORGANIZATIONAL. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS CONSISTS OF TWELVE (12) VOTING DIRECTORS, INCLUDING FOUR (4) AT-LARGE DIRECTORS, FOUR (4) INTERNATIONAL ATHLETE DIRECTORS, ONE NATIONAL COMPETITION DIRECTOR, 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 AT-LARGE DIRECTORS ARE NOMINATED BY THE NOMINATING COMMITTEE AND ELECTED BY THE BOARD OF DIRECTORS. THE INTERNATIONAL ATHLETE DIRECTORS AND NATIONAL COMPETITION DIRECTOR 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 (80%) VOTE OTHER THAN ANY INCREASE RELATED TO ACCIDENT AND MEDICAL INSURANCE PREMIUMS. 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 ANNUALLY. 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 2,198,192. MANAGEMENT AND GENERAL EXPENSES 92,521. FUNDRAISING EXPENSES 75,097. TOTAL EXPENSES 2,365,810. MEDICAL FEES AND SUPPLIES: PROGRAM SERVICE EXPENSES 200,283. MANAGEMENT AND GENERAL EXPENSES 32,168. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 232,451. CATERING: PROGRAM SERVICE EXPENSES 58,178. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 5,680. TOTAL EXPENSES 63,858. PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.