Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 2,378,520 | 2,782,323 | 15,865,043 | 13,754,941 | 8,161,383 | 42,942,210 |
| 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 | 2,090,282 | 2,339,369 | 2,370,867 | 2,741,276 | 2,098,294 | 11,640,088 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | |||||
| 6 | Total. Add lines 1 through 5 | 4,468,802 | 5,121,692 | 18,235,910 | 16,496,217 | 10,259,677 | 54,582,298 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 10,665,000 | 1,365,061 | 2,580,000 | 14,610,061 | ||
| 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. | 112,135 | 245,142 | 357,277 | |||
| c | Add lines 7a and 7b.. | 112,135 | 245,142 | 10,665,000 | 1,365,061 | 2,580,000 | 14,967,338 |
| 8 | Public support. (Subtract line 7c from line 6.) | 39,614,960 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 4,468,802 | 5,121,692 | 18,235,910 | 16,496,217 | 10,259,677 | 54,582,298 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 75,122 | 56,296 | 205,582 | 127,419 | 43,418 | 507,837 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 75,122 | 56,296 | 205,582 | 127,419 | 43,418 | 507,837 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 14,081 | 27,327 | 47,924 | 87,393 | 191,005 | 367,730 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 4,558,005 | 5,205,315 | 18,489,416 | 16,711,029 | 10,494,100 | 55,457,865 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III - PROGRAM SERVICE, LINE 4A | Organized Play, Accreditation and Rankings: US Squash is responsible for accrediting tournaments and leagues nationally, setting the basic standards and guidelines for competition. Several hundred tournaments are accredited annually, along with city leagues in two dozen markets, and numerous ladders and leagues at local clubs. US Squash works with over 200 tournament directors and league coordinators to support the management of these competitions. The association runs and maintains the official national ranking system for junior and adult players based off accredited play results. Grassroots Development: US Squash is responsible for grassroots development of the sport and achieves this through multiple programs. The association accredits local competitions to lower the bar for entry to the sport, provides software tools to help clubs and programs manage play and bring in new players, and works with community programs to build best practices for existing and new facilities. The association provides grants for the conversion of new courts. US Squash works in close partnership with the Squash & Education Alliance to provide more than $100,000 in cash and in-kind support for urban squash nationally, and partners with the College Squash Association to support and grow new programs at colleges and universities. National Championships and Events: US Squash manages and runs more than 20 national championships each year for juniors and adults in singles and doubles play, with the events hosting more than 5,000 participants. The association owns and runs the U.S. Open professional championship directly and licenses the North American Open. National Teams and Elite Development: US Squash operates the national teams and elite development programs in the U.S. The association is a member organization of the U.S. Olympic Committee and coordinates with them to develop and implement elite athlete programs. These include four primary teams the junior womens and mens teams, and adult womens and mens teams. These teams represent the U.S. in international competitions including the World Team Championships, Junior World Team Championships, the Pan-American Junior and Adult Championships and the quadrennial Pan-American Games which is one level below the Olympic Games. Other activities include the multi-week US Squash Academy, regional and national squad training, the Elite Athlete Program providing support for top U.S. touring professionals and plans for a potential national squash center to be built in 2020. The programs involve working with 6 national coaches and more than 40 regional coaches. Governance and Standards: US Squash is responsible for the overall governance and standards of the sport and represents the U.S. as a member of the World Squash Federation. US SQUASH HAS FOUR STANDING COMMITTES - FINANCE & AUDIT, NOMINATING AND GOVERNANCE, INSTITUTIONAL ADVANCEMENT AND INVESTMENTS - AND NUMEROUS ADDITIONAL COMMITTEES TO ASSIST WITH ITS PROMOTION OF THE SPORT IN DIFFERENT CONSTITUENCIES AND PROGRAM AREAS. US SQUASH IS AN ACTIVE MEMBER OF THE U.S. CENTER FOR SAFESPORT, AND US SQUASH ESTABLISHES AND ENFORCES THE CODE OF CONDUCT. |
| FORM 990, PART VI - Section A, LINES 6 AND 7A | ANY INDIVIDUAL PERSON MAY BECOME AN ANNUAL MEMBER, A LIFE MEMBER, AN HONORARY LIFE MEMBER OR A MEMBER OF SUCH OTHER CLASS OF INDIVIDUAL MEMBERSHIP AS MAY, FROM TIME TO TIME, BE ESTABLISHED BY THE BOARD OF DIRECTORS(HEREINAFTER REFERRED TO AS "MEMBERS"). INDIVIDUAL PERSONS MAY BECOME HONORARY LIFE MEMBERS UPON ELECTION BY THE BOARD. ANY PERSON, INCLUDING, BUT NOT LIMITED TO, ANY PERSON WHO IS AN ATHLETE, COACH, TRAINER, MANAGER, ADMINISTRATOR, OR OFFICIAL ACTIVE IN THE SPORT OF SQUASH, MAY BECOME AN ANNUAL MEMBER, LIFE MEMBER OR HONORARY LIFE MEMBER OF THE ASSOCIATION AS PROVIDED IN THE BY-LAWS. ANNUAL MEMBERS, LIFE MEMBERS AND HONORARY LIFE MEMBERS SHALL BE ENTITLED TO VOTE AT THE ANNUAL MEETING AND SPECIAL MEETINGS OF THE MEMBERS OF THE ASSOCIATION. |
| FORM 990, PART VI - SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY THE OUTSIDE INDEPENDENT ACCOUNTANTS AND IT IS REVIEWED BY THE PRESIDENT/CEO AND VP OF FINANCE AND ADMINISTRATION BEFORE DISTRIBUTION TO THE BOARD. THE BOARD IS GIVEN A COMMENT PERIOD, PRIOR TO ELECTRONIC FILING WITH THE INTERNAL REVENUE SERVICE, HOWEVER, NO FORMAL ACTION BY THE BOARD IS REQUIRED. |
| FORM 990, PART VI - SECTION B, LINE 12C | THOSE WHO SERVE US SQUASH, WHETHER AS VOLUNTEERS OR PAID PROFESSIONALS, ARE REQUIRED TO READILY DISCLOSURE ANY CONFLICTING INTERESTS WHENEVER THEY ARISE, AS WELL AS PHYSICAL ABSENCE FROM AND STRICT NONPARTICIPATION IN ANY EVALUATION OR DECISION MAKING PROCESS RELATING TO MATTERS IN WHICH THE INDIVIDUAL HAS A REAL OR APPARENT CONFLICT OF INTEREST. AS PART OF THE BOARD OF REVIEW'S COMMITTEE CHARTER, ITS AUTHORITY AND PROCEDURES INCLUDE INVESTIGATING ANY MATTERS INVOLVING A CONFLICT OF INTEREST, ELECTION IMPROPRIETY, VIOLATION OF THE CODE OF CONDUCT OR ETHICS, PRINCIPLES & CONFLICT OF INTEREST POLICY, OR ANY PERTINENT MATTER SUBMITTED FOR REVIEW AND RECOMMEND ACTION FOR REVIEW AND FINAL APPROVAL BY THE BOARD OF DIRECTORS. IN SUMMARY, BOARD MEMBERS, OFFICERS AND KEY STAFF MEMBERS ARE REQUIRED TO DISCLOSE EVEN THE APPEARANCE OF A CONFLICT OF INTEREST, AND THE BOARD OF REVIEW IS TASKED WITH INVESTIGATIONS AND REVIEWS, IN ADDITION TO PROVIDING CLEARANCES, IF APPLICABLE, WHEN POTENTIAL CONFLICTS ARE BROUGHT TO THE COMMITTEE. |
| FORM 990, PART VI - SECTION B, LINES 15A | THE COMPENSATION COMMITTEE IS COMPRISED OF THE BOARD CHAIR, THE CHAIR OF THE FINANCE COMMITTEE, AND TWO OTHER INDEPENDENT BOARD MEMBERS TO REVIEW THE COMPENSATION OF THE CEO ANNUALLY. THE COMPENSATION COMMITTEE CONSIDERS ANNUAL SURVEYS OF COMPENSATION LEVELS OF COMPARABLE EXECUTIVES TO ENSURE THE US SQUASH CEO'S COMPENSATION IS CONSISTENT WITH THE MARKET. THE BOARD CONDUCTS FORMAL WRITTEN PERFORMANCE REVIEWS OF THE CEO AT A MINIMUM ANNUALLY. EACH BOARD MEMBER IS ASKED TO PROVIDE A WRITTEN EVALUATION BASED UPON PRE-AGREED CRITERIA IN ORDER TO DETERMINE THESE REVIEWS. EACH REVIEW ALSO INCLUDES A REVIEW OF THE EXECUTIVE'S COMPENSATION WHICH CONSIDERED THE PARAMETERS SET FORTH ABOVE. IN ADDITION, THE BOARD CHAIR PERIODICALLY REVIEWS THE CEO'S TRAVEL AND ENTERTAINMENT REIMBURSEMENT PRACTICES AND AMOUNTS TO ENSURE THEY ARE IN ACCORDANCE WITH CUSTOMARY AND REASONABLE BEST PRACTICES. THE FINANCE AND AUDIT COMMITTEE AND THE COMPENSATION COMMITTEE, COLLECTIVELY HAVE THE RESPONSIBILITY TO DETERMINE WHETHER OR NOT IT WILL RECOMMEND TO THE ENTIRE BOARD, FOR ITS REVIEW AND CONSIDERATION, AN ANNUAL DISCRETIONARY COMPENSATION BONUS BASED ON THE RESULTS OF THE PERFORMANCE REVIEW. THE COMPENSATION SUB-COMMITTEE SHALL CONSIST OF THE BOARD CHAIR, THE CHAIR OF THE FINANCE AND AUDIT COMMITTEE AND COMPENSATION COMMITTEE AND TWO OTHER INDEPENDENT BOARD MEMBERS. IN CONSIDERING WHETHER OR NOT A BONUS IS WARRANTED, THE FINANCE, AUDIT AND COMPENSATION COMMITTEE AND BOARD AS A WHOLE WILL CONSIDER WHETHER THE ASSOCIATION HAS MET THE FINANCIAL EXPECTATIONS SET FORTH IN THE ANNUAL BUDGET AND OTHER PRE-AGREED UPON PERFORMANCE CRITERIA SUCH AS MEMBERSHIP GROWTH, EFFECTIVE PROGRAM IMPLEMENTATION, IMPROVEMENT, AND OVERSIGHT, KNOWN AS KEY TACTICAL INDICATORS. THE ANTICIPATED RANGE OF THE CED'S DISCRETIONARY BONUS IS TO BE BETWEEN 5% AND 25% OF BASE COMPENSATION IN YEARS WITH OVERALL SATISFACTORY JOB PERFORMANCE AND BETTER. FORM 990, PART VI - SECTION B, LINES 15B The CEO reviews and makes recomendations to the compensation committee for officer and key employee compensation and the compensation committee approves it for recommendation to the Board in the context of the annual budget process. |
| FORM 990, PART VI - SECTION C, LINE 19 | US Squash makes all documents available to the public that are required by law. |
| FORM 990, PART VII, LINES 8, 9, 10, AND 11 | Christopher Gordon, Olivia Blatchford, Christopher Hanson, and Amanda Sobhy were compensated for their competition and training services provided through the US Squash Elite Coaching Program, and not for serving as a member of the Board of Directors. |
| FORM 990, PART XI, LINE 9 | LOSS ON UNCOLLECTIBLE PLEDGES OF $143,376. |
| Software ID: | |
| Software Version: |