United States Of America Wrestling Association, Usa Wrestling in Colorado Spgs, Colorado (CO)

United States Of America Wrestling Association, Usa Wrestling
Employer Identification Number (EIN)	362667348
Name of Organization	United States Of America Wrestling Association
Secondary Name	Usa Wrestling
Address	6155 Lehman Dr, Colorado Spgs, CO 80918-3456
Activities	Other school related activities, Combat juvenile delinquency, Other youth organization or activities
Subsection	Educational Organization
Ruling Date	02/1972
Deductibility	Contributions are deductible
Foundation	Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	08/2014
Assets	$5,000,000 to $9,999,999
Income	$10,000,000 to $49,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$8,078,319
Amount of Income	$12,148,760
Form 990 Revenue Amount	$12,126,068
National Taxonomy of Exempt Entities (NTEE)	Recreation, Sports, Leisure, Athletics:

Non-representatives - add comments:

Amount of income in 2014: $12,148,760 (it was $11,549,502 in 2013)

This organization:	$12,148,760
Other organizations performing similar types of work:	$190,714

Assets in 2014: $8,078,319 (it was $8,190,470 in 2013)

United States Of America Wrestling Association, Usa Wrestling:	$8,078,319
Other organizations performing similar types of work:	$139,196

Expenses in 2013: $11,147,605

United States Of America Wrestling Association, Usa Wrestling:	$11,147,605
Other organizations performing similar types of work:	$166,629

Income to expenses ratio in 2013: 1.1

United States Of America Wrestling Association, Usa Wrestling:	1.1
Other organizations performing similar types of work:	1.1

Number of employees in 2013: 44

United States Of America Wrestling Association, Usa Wrestling:	44
Other organizations performing similar types of work:	1

Employees paid over $100,000 in 2013: 20.5%

United States Of America Wrestling Association, Usa Wrestling:	20.5%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2013: 34.1%

United States Of America Wrestling Association, Usa Wrestling:	34.1%
Other organizations performing similar types of work:	8.3%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	Yes	Yes
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	Yes	Yes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	Yes	Yes
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	Yes	Yes
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	Yes	Yes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	Yes	Yes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	Yes	Yes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		134	127
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		41	44
Did the organization file all required federal employment tax returns?		Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	Yes	Yes	Yes
Has it filed a Form 990-T for this year?		Yes	Yes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		Yes	Yes
Did the organization notify the donor of the value of the goods or services provided?		Yes	Yes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$708,150	$779,510
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$45,466	$47,550
Total number of individuals who received more than $100,000 of reportable compensation from the organization	5	5
Total number of independent contractors who received more than $100,000 of compensation from the organization	2	4

	2011	2012	2013
Statement of Revenue
Total revenue	$9,125,970	$11,480,887	$11,523,435
Contributions, Gifts, Grants and Other Similar Amounts	$2,263,239	$3,458,541	$3,930,889
Program Service Revenue	$6,462,786	$7,715,759	$7,034,036
900099		$4,333,264	$4,549,715
900099		$1,800,962	$1,289,096
900099		$947,384	$624,253
900099		$497,216	$376,638
900099		$120,184	$109,526
All other program service revenue		$16,749	$84,808
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$39,860	$37,911	$28,852
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$168,822	$179,174	$211,330
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$228,573	$187,348	$315,188
Gross amount from sales of assets other than inventory (Securities / Other)	$224,723 / $3,850	$182,671 / $4,677	$315,188 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$0 / $0	$0 / $0	$0 / $0
Gain or (loss) (Securities / Other)	$224,723 / $3,850	$182,671 / $4,677	$315,188 / $0
Net income/loss from fundraising events	$-37,310	$-97,846	$3,140
Gross income from fundraising events	$30,149	$178,666	$29,207
Less: direct expenses	$67,459	$276,512	$26,067
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$0	$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$9,423,371	$11,439,421	$11,147,605
Grants and other assistance to domestic organizations and domestic governments		$0	$0
Grants and other assistance to domestic individuals		$1,114,513	$368,699
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$354,518	$357,079	$507,259
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$2,161,278	$2,334,297	$2,195,138
Pension plan accruals and contributions		$110,290	$105,497
Other employee benefits		$319,328	$341,819
Payroll taxes	$189,004	$197,958	$194,988
Fees for services (non-employees)
Management		$0	$0
Legal		$57,626	$0
Accounting		$10,860	$0
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$20,972	$0
Other		$498,859	$1,084,373
Advertising and promotion		$29,300	$155,919
Office expenses		$506,397	$307,640
Information technology		$34,537	$41,673
Royalties		$0	$0
Occupancy		$57,151	$46,208
Travel		$3,169,942	$2,821,413
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$0	$0
Interest		$0	$0
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$62,167	$39,739
Insurance		$1,161,394	$1,221,579
Other expenses		$233,896	$357,960
Other expenses		$226,074	$226,591
Other expenses		$211,211	$226,550
Other expenses		$203,741	$205,380
Other expenses		$521,829	$699,180

	2011	2012	2013
Balance Sheet
Total assets	$7,517,799	$8,237,417	$8,190,470
Cash - non-interest-bearing		$28,770	$26,447
Savings and temporary cash investments		$3,385,044	$3,214,259
Pledges and grants receivable, net		$30,178	$30,178
Accounts receivable, net		$805,069	$258,150
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$59,167	$63,086
Prepaid expenses and deferred charges		$230,898	$259,647
Land, buildings, and equipment: cost or other basis		$321,100	$365,833
Investments - publicly traded securities		$2,079,772	$2,532,575
Investments - other securities		$1,297,419	$1,440,295
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$0	$0
Total liabilities	$1,125,083	$1,778,539	$1,310,399
Accounts payable and accrued expenses		$1,551,923	$967,257
Grants payable		$0	$0
Deferred revenue		$226,616	$343,142
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability		$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$0	$0
Total net assets or fund balances	$6,392,716	$6,458,878	$6,880,071
Unrestricted net assets		$2,194,326	$2,294,128
Temporarily restricted net assets		$4,264,552	$4,585,943
Permanently restricted net assets		$0	$0
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$47,034,683
Subtotal	$47,034,683
Gifts, grants, contributions, and membership fees received	$13,806,443
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$33,228,240
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$48,174,601
Public support	$47,034,683
Subtotal	$1,139,918
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$1,139,918
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$0

	Income	Expenses	Net
Unrelated Trade or Business Income (for 2008)
Total	$295,914	$349,654	$53,740
Gross receipts or sales less returns and allowances	$0	$0	$0
Cost of goods sold	$0	$0	$0
Gross profit	$0	$0	$0
Capital gain net income	$0	$0	$0
Net gain	$0	$0	$0
Capital loss deduction for trusts	$0	$0	$0
Income (loss) from partnerships and S corporations	$0	$0	$0
Rent income	$0	$0	$0
Unrelated debt-financed income	$0	$0	$0
Interest, annuities, royalties, and rents from controlled organizations	$0	$0	$0
Investment income of a section 501(c)(7), (9), or (17) organization	$0	$0	$0
Exploited exempt activity income	$0	$0	$0
Advertising income	$295,914	$349,654	$53,740
Other income	$0	$0	$0

Deductions Not Taken Elsewhere (for 2008)
Total deductions	$12,530
Compensation of officers, directors, and trustees	$0
Salaries and wages	$0
Repairs and maintenance	$0
Bad debts	$0
Interest	$0
Taxes and licenses	$0
Charitable contributions	$0
Depreciation	$0
Depletion	$0
Contributions to deferred compensation plans	$0
Employee benefit programs	$0
Excess exempt expenses	$0
Excess readership costs	$12,530
Other deductions	$0
Unrelated business taxable income	$6,627
Unrelated business taxable income before net operating loss deduction	$66,270
Net operating loss deduction	$0
Unrelated business taxable income before specific deduction	$66,270
Specific deduction	$1,000

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	United States Of America Wrestling Association, Usa Wrestling	6155 Lehman Dr, Colorado Spgs, CO 80918-3456	CO	1972-02	$12,148,760
2	U S Speedskating	5662 S Cougar Ln, Kearns, UT 84118-6055	UT	1966-09	$4,391,647
3	Southern Region Volleyball Association	PO BOX 19425, Birmingham, AL 35219-9425	AL	1990-07	$1,577,996
4	South Erie Turnverein	2663 Peach St, Erie, PA 16508-1850	PA	1977-09	$1,530,653
5	Norco Juniors Inc	7395 Greendale Rd, Windsor, CO 80550-8015	CO	1990-01	$1,258,890
6	Sports Performace Volleyball Inc	579 N Oakhurst Dr, Aurora, IL 60502-9080	IL	1981-10	$1,142,375
7	Washington Area Bicyclist Association	2599 Ontario Rd Nw, Washington, DC 20009-2811	DC	1973-08	$1,120,165
8	United States Handball Association	2333 N Tucson Blvd, Tucson, AZ 85716-2726	AZ	1955-12	$1,087,480
9	Team Evergreen Bicycle Club Inc	PO BOX 3804, Evergreen, CO 80437-3804	CO	1990-02	$1,041,605
10	Loveland Ski Club Inc	PO BOX 1032, Georgetown, CO 80444-1032	CO	1978-02	$877,947
11	Ultrafit Usa	PO BOX 629, Hilliard, OH 43026-0629	OH	1986-02	$642,133
12	Road Runners Club Of America, Charlottesville Track Club	PO BOX 495, Charlottesvle, VA 22902-0495	VA	1976-06	$597,202
13	South Shore Seahawks Inc	PO BOX 784, Norwell, MA 02061-0784	MA	1973-05	$540,112
14	United States Judo Federation	PO BOX 338, Ontario, OR 97914-0338	OR	1984-08	$507,760
15	Sunkist Kids Wrestling Club Inc	PO BOX 12520, Scottsdale, AZ 85267-2520	AZ	1989-12	$505,804
16	Bicycle Racing Association Of Colorado	13737 Lisa Ln, Sedalia, CO 80135-9603	CO	1986-03	$330,913
17	Valley Gymnastics Association	1927 North Gilbert Road, Mesa, AZ 85203-2851	AZ	1984-04	$304,665
18	Road Runners Club Of America, Oregon Road Runners Club	4840 Sw Western Ave Ste 200, Beaverton, OR 97005-3450	OR	1976-03	$299,430
19	Road Runners Club Of America, Memphis Runners Track Club	PO BOX 17981, Memphis, TN 38187-0981	TN	1976-03	$295,831
20	Sokol Greater Cleveland Gymnastic & Educational Organization	4939 Broadway Ave, Cleveland, OH 44127-1168	OH	1970-10	$292,372

Number of organizations performing similar types of work

Alaska	2
Alabama	3
Arkansas	1
Arizona	6
California	26
Colorado	5
Connecticut	2
District of Columbia	2
Florida	7
Georgia	2
Hawaii	2
Iowa	2
Illinois	12
Indiana	4
Kansas	1
Kentucky	1
Louisiana	2
Massachusetts	4
Maryland	7
Michigan	3
Minnesota	7

Missouri	4
Mississippi	1
Montana	3
North Carolina	2
North Dakota	4
Nebraska	4
New Jersey	5
New York	5
Ohio	9
Oklahoma	1
Oregon	7
Pennsylvania	10
South Carolina	2
Tennessee	3
Texas	11
Utah	1
Virginia	5
Vermont	1
Washington	3
Wisconsin	4
Wyoming	2

Total

188

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