Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
USA TRACK & FIELD-NEW ENGLAND INC
Employer identification number
04-3016191
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% 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. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2011.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2010.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
18,955
3,249
2,275
2,270
355
27,104
2
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......
187,805
196,609
180,924
249,032
184,370
998,740
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
206,760
199,858
183,199
251,302
184,725
1,025,844
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
1,025,844
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
9
Amounts from line 6...
206,760
199,858
183,199
251,302
184,725
1,025,844
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
7,457
10,460
9,168
6,663
4,672
38,420
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
7,457
10,460
9,168
6,663
4,672
38,420
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
3,269
552
9,351
2,718
5,491
21,381
13
Total support (Add lines 9, 10c, 11 and 12.).
217,486
210,870
201,718
260,683
194,888
1,085,645
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
94.490 %
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
94.770 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
4.000 %
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
4.000 %
19a
33 1/3% support tests—2011.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2010.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2011
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
USA TRACK & FIELD-NEW ENGLAND INC
Employer identification number
04-3016191
Identifier
Return Reference
Explanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4D
N/A
SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS
FORM 990, PAGE 6, PART VI, LINE 4
USA TRACK & FIELD-NEW ENGLAND. INC. CHANGED BYLAWS AS AMENDED DURING THE YEAR ENDED 12/31/2011 ARTICLE 6 VOTING IN THE ASSOCIATION: A.VOTING AND VOTER CRITERIA 1.ALL CLUB MEMBERS AND ALL INDIVIDUAL MEMBERS OF THE ASSOCIATION ARE ELIGIBLE TO ATTEND MEETINGS AND VOTE. EVERY VOTER, WHETHER VOTING AS AN INDIVIDUAL MEMBER OR AS THE REPRESENTATIVE OF A CLUB MEMBER, MUST BE A MINIMUM OF AGE EIGHTEEN (18) ON THE DAY OF THE MEETING. 2.EVERY INDIVIDUAL MEMBER AND EVERY CLUB MEMBER SHALL HAVE ONE (1) VOTE. ONE (1) PERSON SHALL CAST ONLY ONE (1) BALLOT; THERE SHALL BE NO PROXY VOTING. 3.EVERY OFFICER AND SPORTS COMMITTEE CHAIRPERSON OF USATF-NE SHALL HAVE ONE VOTE. 4.VOTING MEMBERSHIP DEADLINE: EXCEPT FOR RENEWALS FROM THE PREVIOUS YEAR, INDIVIDUALS MUST BE MEMBERS IN THE MONTH WHICH ENDS MORE THAN ONE FULL MONTH PRECEDING THE MEETING (E.G., IF THE MEETING IS HELD AT ANY TIME IN SEPTEMBER, THE MEMBERSHIP MUST BE PROCESSED BY JULY 31) 5.CURRENT EMPLOYEES (WORKING WITHIN THE PAST NINETY DAYS) OF USATF-NE SHALL HAVE VOICE BUT NO VOTE AT MEETINGS. EMPLOYEES SHALL NOT PARTICIPATE IN ANY PART OF AN ELECTION PROCESS. 6.THE VOTING CRITERIA SET FORTH IN THIS PARAGRAPH SHALL BE EFFECTIVE FOR ALL MEETINGS OF THE ASSOCIATION AND ALL MEETINGS OF SPORT COMMITTEES OF THE ASSOCIATION. B.ELECTION PROCEDURES. 1.ELECTION NOTICE MUST BE DISTRIBUTED BY MAIL, EMAIL, NEWSLETTER, OR ASSOCIATION WEBSITE AT LEAST 30 DAYS PRIOR TO THE MEETING. IF INFORMATION ON THE MEETING IS PUBLISHED ON THE WEBSITE, THEN A MAIL, EMAIL, OR NEWSLETTER NOTICE MUST BE USED TO INFORM MEMBERS ON WHERE TO FIND THE INFORMATION. THE INITIAL ELECTION NOTICE MUST BE SENT BY MEANS UNDER WHICH IT WILL ARRIVE AT LEAST THIRTY (30) DAYS PRIOR TO THE BEGINNING OF THE ELECTIONS PROCESS. ANY NOTICE OF A MEETING CHANGE OR A CHANGE IN THE ELECTION PROCESS MUST BE ISSUED OR POSTED ON THE ASSOCIATION WEBSITE AT LEAST FOURTEEN (14) DAYS PRIOR TO THE MEETING. 2.A NOMINATING COMMITTEE MAY BE APPOINTED AND NOMINATIONS MAY BE MADE IN WRITING PRIOR TO THE MEETING. NOMINATIONS ALSO MAY BE MADE FROM THE FLOOR DURING THE MEETING. A CANDIDATE MUST BE A MEMBER OF THE ASSOCIATION AND MUST BE AT LEAST 18 YEARS OF AGE ON THE DAY OF THE MEETING. A CANDIDATE NEEDS ONE (1) NOMINATOR AND ONE (1) SECONDER, BOTH OF WHOM MUST BE MEMBERS. 3.CREDENTIAL DISPUTES MUST BE RESOLVED BEFORE THE ELECTION PROCESS IS STARTED WITH NOMINATIONS AND/OR THE REPORT OF THE NOMINATING COMMITTEE. SEE ARTICLE 6.A.4 FOR DETAILS ON VOTING ELIGIBILITY. 4.UNCONTESTED ELECTIONS MAY BE VOTED BY ACCLAMATION. A SECRET BALLOT MUST BE USED FOR CONTESTED ELECTIONS. 5.THE PRESIDENT AND SECRETARY OF THE ASSOCIATION MUST BE ELECTED BY A MAJORITY OF THE BALLOTS CAST. IF A RUN-OFF ELECTION IS NECESSARY BECAUSE EITHER THERE IS A TIE OR THERE IS NOT A MAJORITY, THERE WILL BE A SECOND, A THIRD, ETC., VOTE AS NECESSARY. FOR OTHER ELECTED POSITIONS, E.G., VICE-PRESIDENTS AND TREASURER), A PLURALITY MAY BE ACCEPTED, EXCEPT IN THE FIRST ROUND OF VOTING. 6.NATIONAL DELEGATES SHALL BE ELECTED AT THE ANNUAL MEETING OF MEMBERS. A PLURALITY VOTE MAY BE ACCEPTED FOR ELECTION. IF A VACANCY SHALL OCCUR DURING THE TERM OF A NATIONAL DELEGATE, THE PRESIDENT MAY FILL SUCH VACANCY BY APPOINTMENT. C.COUNTING OF BALLOTS A PANEL OF AT LEAST THREE INDIVIDUALS, ONE OF WHOM MUST BE AN ATHLETE, SHALL COUNT THE BALLOTS AND SIGN THE TALLY. ALL PANEL MEMBERS MUST BE OF VOTING AGE. THE PANEL SHALL NOT INCLUDE ANY INDIVIDUAL WHO IS A CANDIDATE FOR A CONTESTED OFFICE. THE PANEL MAY CONSULT AS NECESSARY WITH THE CHAIRMAN, SECRETARY, AND/OR PARLIAMENTARIAN (SO LONG AS THEY ARE NOT CANDIDATES FOR CONTESTED OFFICES) ON PROCEDURAL MATTERS. D.COMMITTEE CHAIRS 1.ALL COMMITTEE CHAIRS, WHETHER ELECTED OR APPOINTED, MUST BE AT LEAST 18 YEARS OF AGE AND MEMBERS OF THE ASSOCIATION. CHAIRS SHALL BE ELECTED OR APPOINTED FOR SPECIFIC TERMS WHICH ARE DETERMINED PRIOR TO THE VOTING FOR THE POSITION. 2.DATE, TIME AND LOCATION FOR THE ELECTION OF SPORT COMMITTEES SHALL BE SET SEPARATELY FROM THE GENERAL ELECTION, AND SHALL BE ADVERTISED TO ALL MEMBER ORGANIZATIONS IN THE ASSOCIATION ACTIVE IN THE DISCIPLINE. THE ELECTION MAY TAKE PLACE AT THE POSTED TIME ON THE SAME DATE AND AT THE SAME LOCATION, IMMEDIATELY FOLLOWING THE GENERAL ELECTION. IF SO DESIRED, VOTING FOR COMMITTEE CHAIRS MAY BE HELD PRIOR TO VOTING FOR NATIONAL ARTICLE 9 DUTIES OF OFFICERS: THE DUTIES OF THE OFFICERS OF THE ASSOCIATION SHALL BE THOSE WHICH ARE PROMULGATED FROM TIME TO TIME BY THE BOARD OF GOVERNORS AND, IN ADDITION, ARE AS FOLLOWS: A.PRESIDENT. THE PRESIDENT SHALL PRESIDE AT ALL MEETINGS OF THE ASSOCIATION AND SHALL BE AN EX-OFFICIO MEMBER OF ALL COMMITTEES. SUBJECT TO THE DIRECTION OF THE BOARD OF THE ASSOCIATION, THE PRESIDENT SHALL MANAGE AND SUPERVISE THE AFFAIRS OF THE ASSOCIATION AND SELECT COMMITTEE CHAIRS AND OTHER SUCH MEMBERS THAT HE OR SHE IS ENTITLED TO APPOINT, AS WELL AS OTHER APPOINTMENTS AUTHORIZED BY THESE BYLAWS AND THE OPERATING REGULATIONS OF USATF AFTER CONSULTATION WITH THE OTHER OFFICERS. HE OR SHE MAY LIKEWISE TERMINATE SUCH APPOINTMENTS FOR GOOD CAUSE UPON WRITTEN NOTICE TO SUCH APPOINTEES AND THE OTHER OFFICERS. B.VICE-PRESIDENTS. THE VICE-PRESIDENTS SHALL PERFORM SUCH DUTIES AS SHALL BE ASSIGNED TO THEM BY THE PRESIDENT. IN THE TEMPORARY ABSENCE OF THE PRESIDENT FROM A MEETING, THE PRESIDENT, OR THE BOARD OF GOVERNORS IF THE PRESIDENT IS NOT AVAILABLE, SHALL APPOINT ONE OF THE VICE PRESIDENTS TO BE ACTING PRESIDENT. C.TREASURER. THE TREASURER SHALL PERFORM THE FOLLOWING DUTIES INCLUDING, BUT NOT LIMITED TO: 1.RECEIVE AND ACCOUNT FOR ALL FUNDS OF THE ASSOCIATION. 2.KEEP OR CAUSE TO BE KEPT A CORRECT AND COMPLETE RECORD OF ACCOUNT, SHOWING ACCURATELY AT ALL TIMES THE FINANCIAL CONDITION OF THE ASSOCIATION. 3.HAVE CHARGE AND CUSTODY OF, AND BE RESPONSIBLE FOR, ALL FUNDS, NOTES, SECURITIES, AND OTHER VALUABLES WHICH MAY FROM TIME TO TIME COME INTO THE POSSESSION OF THE ASSOCIATION; 4.DEPOSIT, OR CAUSE TO BE DEPOSITED, ALL FUNDS OF THE ASSOCIATION WITH SUCH DEPOSITORIES AS THE BOARD SHALL DESIGNATE; I.E., FURNISH OR CAUSE TO BE FURNISHED AT ALL MEETINGS OF THE BOARD, OR WHENEVER REQUESTED, A STATEMENT OF THE FINANCIAL CONDITION OF THE ASSOCIATION; 5.MAINTAIN INVESTMENT ACCOUNTS AND, UNDER POLICY DETERMINED BY THE BOARD, MAKE INVESTMENTS IN THE NAME OF THE ASSOCIATION IN A PRUDENT MANNER, TAKING INTO ACCOUNT THE CASH FLOW NEEDS OF THE ASSOCIATION AND OTHER RELEVANT FACTORS; AND 6.IN GENERAL, PERFORM ALL DUTIES PERTAINING TO THE OFFICE OF TREASURER. D.SECRETARY. THE SECRETARY SHALL MAKE PROPER ARRANGEMENTS FOR KEEPING THE RECORDS OF THE ASSOCIATION INCLUDING ALL MINUTES OF MEETINGS OF THE ASSOCIATION AND ITS BOARD, CONDUCTING ALL OFFICIAL CORRESPONDENCE OF THE ASSOCIATION AND ISSUING OFFICIAL NOTICES OF ALL MEETINGS OF THE ASSOCIATION
CLASSES OF MEMBERS OR STOCKHOLDERS
FORM 990, PAGE 6, PART VI, LINE 6
THERE ARE YOUTH MEMBERS (UNDER AGE 18) AND ADULT MEMBERS (AGE 18 AND OVER). ONLY ADULT MEMBERS HAVE VOTING RIGHTS. THERE ARE NO PREFERRED MEMBERS. THE MEMBERS ELECT THE BOARD OF GOVERNORS. THE MEMBERS APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. THE MEMBERS DO NOT RECEIVE A SHARE OF THE ORGANIZATION'S EXCESS DUES OR A SHARE OF THE ORGANIZATION'S NET ASSETS UPON THE ORGANIZATION'S DISSOLUTION AS THE FUNDS WOULD NOT GO BACK TO THE MEMBERS, THEY WOULD BE REMITTED TO THE NATIONAL ORGANIZATION.
ELECTION OF MEMBERS AND THEIR RIGHTS
FORM 990, PAGE 6, PART VI, LINE 7A
SHOULD A VACANCY ARISE ON THE BOARD OF GOVERNORS, THE REMAINING BOARD MAY FILL THAT POSITION UNTIL THE NEXT ELECTION.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
A COPY OF FORM 990 IS EMAILED TO ALL MEMBERS OF THE BOARD OF GOVERNORS PRIOR TO ITS FILING. THE TREASURER, THE PRESIDENT, THE MANAGING DIRECTOR, THE SECRETARY AND AT LEAST ONE VICE PRESIDENT REVIEW THE FORM IN DETAIL PRIOR TO FILING, THE REST OF THE BOARD WILL HAVE IT IN THEIR EMAIL INBOX AND CAN REVIEW IT AT ANY TIME.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
ALL MEMBERS OF THE BOARD OF GOVERNORS ARE REQUIRED TO ANNUALLY FILL OUT AND SIGN A FORM WHICH ASKS FOR COMPREHENSIVE INFORMATION ON ALL ACTIVITIES IN WHICH THEY ARE INVOLVED WHICH OVERLAP OR CONFLICT WITH THEIR DUTIES AND ACTIVITIES ON OUR BOARD. THESE FORMS ARE REVIEWED TWICE A YEAR BY THE MANAGING DIRECTOR AND TREASURER.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
ALL GOVERNING DOCUMENTS ARE AVAILABLE PUBLICLY ON OUR WEB SITE AT HTTP://WWW.USATFNE.ORG/BOARD/. AT OUR ANNUAL MEETING IN SEPTEMBER, WE HAND OUT DETAILED INCOME AND EXPENSE, AND BALANCE SHEET STATEMENTS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.