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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1 | 52,177 | 7,960 | 60,138 | ||
| 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 | 1 | 52,177 | 7,960 | 60,138 | ||
| 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) .. | 46,629 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 13,509 | |||||
Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1 | 52,177 | 7,960 | 60,138 | ||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 859 | 530 | 15 | 1,404 | ||
| 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.).. | 12 | 72 | 32 | 116 | ||
| 11 | Total support. Add lines 7 through 10 | 61,658 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 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 | ||||||
| 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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, 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 2022. 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 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | OTHER INCOME 84 |
| 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-EZ, PART I, LINE 8 | UNREALIZED GAIN(LOSS) INVEST. 1,092 CREDIT CARD REBATE 32 TOTAL 1,124 |
| FORM 990-EZ, PART I, LINE 10 | NAME: AMERICAN COLLEGIATE ROWING ASSN ADDRESS: 1350 N LEMON AVE MENLO PARK, CA 94025 CASH CONTRIBUTION: 8,000 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES WEB SERVICES/SOFTWARE SUBSCRP 295 PAYPAL FEES 38 SUPPLIES 375 TAXES & LICENSES 25 TAXES & LICENSES 100 TOTAL 833 |
| FORM 990-EZ, PART II, LINE 26 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 15 0 |
| FORM 990-EZ, PART III | TO PROVIDE SUPPORT AND FOSTER THE DEVELOPMENT OF THE AMATEUR SPORT OF ROWING AND SUPPORT THE DEVELOPMENT OF AMATEUR ATHLETES FOR NATIONAL AND INTERNATIONAL COMPETITION |
| FORM 990-EZ, PART III, LINE 28 | HIGH PERFORMANCE TRAINING GROUPS (HPGS) 3,500 IN 2022 TO EACH OF THE FOLLOWING 3 NON-PROFIT TRAINING CENTERS AND CLUBS ADVANCED ROWING INITIATIVE OF THE NORTHEAST (ARION) VIA SARATOGA ROWING ASSN. 501(C)3 - (NY) GREEN RACING PROJECT VIA CRAFTSBURY OUTDOOR CENTER 501(C)3 - (VT) RIVERSIDE BOAT CLUB HPG VIA RIVERSIDE BOAT CLUB 501(C)7 - (MA) ONEWORLDS GRANTS HELPED THE 3 HPGS PROVIDE YEAR-ROUND EXPERT COACHING, EQUIPMENT, AND TRAINING VENUES FOR OVER 35 PRE-ELITE AND ELITE ROWERS TO TRAIN AND RACE AT REGATTAS INCLUDING USROWING NATIONAL TEAM TRIALS/SELECTION CAMPS, USROWING NATIONAL CHAMPIONSHIPS, AND WORLD ROWING CHAMPIONSHIPS IN 2022. SPECIFIC EXPENSES TOWARD WHICH THE HPGS USED ONEWORLDS GRANTS INCLUDED WINTER TRAINING TRIP TRAVEL/LODGING, PHYSICAL THERAPY, AND ROWING EQUIPMENT. |
| FORM 990-EZ, PART III, LINE 29 | COLLEGE CLUB ROWING -8,000 IN 2022 TO AMERICAN COLLEGIATE ROWING ASSOCIATION (ACRA), A 501(C)3 QUALIFIED CHARITY IN 2022 ACRA USED ONEWORLD'S GRANT TOWARD ITS COSTS OF HOSTING THE RETURN OF A FULL, NATIONAL, IN-PERSON ACRA CHAMPIONSHIPS REGATTA IN 2022. ACCORDING TO ROWINGNEWS MAGAZINE, THE ACRA CHAMPIONSHIPS HAD THE HIGHEST NUMBER OF COMPETITORS OF ANY COLLEGE REGATTA IN SPRING 2022. THAT STATISTIC HIGHLIGHTS THE IMPORTANCE OF ACRA IN HELPING ITS 140+ COLLEGE NON-VARSITY CLUB MEMBER PROGRAMS EXPAND ACCESS FOR A BROADER ARRAY OF STUDENT-ATHLETES TO PARTICIPATE IN THE SPORT AND TO TRAIN AND RACE AT A NATIONALLY COMPETITIVE LEVEL. |
| FORM 990-EZ, PART III, LINE 30 | U.S. ATHLETES AT WORLD CHAMPIONSHIPS - 7,000 TO NATIONAL ROWING FOUNDATION 501(C)3 DESIGNATED F/B/O NON-OLYMPIC BOAT CLASSES: LIGHTWEIGHT WOMENS SINGLE (LW1X) & LIGHTWEIGHT MENS SINGLE (LM1X) 500 EACH LIGHTWEIGHT WOMENS PAIR (LW2-) & LIGHTWEIGHT MENS PAIR (LM2-) 1,000 EACH LIGHTWEIGHT WOMENS QUAD (LW4X) & LIGHTWEIGHT MENS QUAD (LM4X) 2,000 EACH ONEWORLD DESIGNATES ITS GRANT TO NATIONAL ROWING FOUNDATION (NRF) FOR THE BENEFIT OF U.S. ATHLETES RACING IN NON-OLYMPIC BOAT CLASSES (CURRENTLY THE WOMEN'S & MEN'S LIGHTWEIGHT SINGLE, PAIR, QUAD) AT EACH YEAR'S WORLD ROWING CHAMPIONSHIPS. WITH 2021 WORLD CHAMPS COVID-CANCELED, NRF IS ROLLING ONEWORLD'S 2021 GRANT FORWARD FOR THE BENEFIT OF U.S. ENTRIES IN NON- OLYMPIC BOATS AT 2022 WORLDS. |
| FORM 990-EZ, PART III, LINE 31 | U.S. NATIONAL TEAM ATHLETES COMPETING AT WORLD ROWING CHAMPIONSHIPS ONEWORLD DID NOT NEED TO ISSUE A GRANT CHECK IN 2022, BECAUSE ITS 2021 GRANT WAS UNUSED DUE TO CANCELLATION OF 2021 WORLD CHAMPIONSHIPS AND WAS ROLLED OVER AND USED FOR THE BENEFIT OF ROWERS COMPETING AT 2022 WORLD CHAMPIONSHIPS. THIS WAS DETAILED AS FOLLOWS IN OUR 2021 FORM 990: 7,000 TOTAL TO NATIONAL ROWING FOUNDATION 501(C)3 DESIGNATED F/B/O NON- OLYMPIC BOAT CLASSES: LIGHTWEIGHT WOMENS SINGLE (LW1X) & LIGHTWEIGHT MENS SINGLE (LM1X) ... 500 EACH LIGHTWEIGHT WOMENS PAIR (LW2-) & LIGHTWEIGHT MENS PAIR (LM2-) ... 1,000 EACH LIGHTWEIGHT WOMENS QUAD (LW4X) & LIGHTWEIGHT MENS QUAD (LM4X) ... 2,000 EACH ONEWORLD DESIGNATES ITS GRANT TO NATIONAL ROWING FOUNDATION (NRF) FOR THE BENEFIT OF THE INDIVIDUAL U.S. ATHLETES RACING IN NON-OLYMPIC BOAT CLASSES (CURRENTLY THE WOMEN'S & MEN'S LIGHTWEIGHT SINGLE, PAIR, QUAD) AT ANNUAL WORLD CHAMPIONSHIPS. WITH 2021 WORLD CHAMPS COVID-CANCELED, NRF ROLLED ONEWORLD'S 2021 GRANT FORWARD FOR THE BENEFIT OF U.S. ENTRIES IN NON- OLYMPIC BOATS AT 2022 WORLD CHAMPS. NRF ISSUED ITS CHECKS DIRECTLY TO THESE NATIONAL TEAM ROWERS OR THEIR TRAINING CENTERS IN JULY-AUGUST 2022, AS THEY PREPARED TO TRAVEL TO WORLD CHAMPS. PRO BONO SUPPORT SERVICES: IN 2022 ONEWORLD ISSUED A TOTAL OF 2,125 IN PROGRAM PAYMENTS FOR EXPENSES INCURRED IN PROVIDING PRO BONO SUPPORT SERVICES TO OUR BENEFICIARY COMMUNITY AS FOLLOWS: ADVOCACY AND EDUCATION WE HAVE CONTINUED TO CULTIVATE ONEWORLD'S PROFILE AS A NEW VOICE IN THE ROWING COMMUNITY AND CONSISTENTLY DELIVERED OUR MESSAGE OF ADVOCACY, OUTREACH, AND EDUCATION ON BEHALF OF ONEWORLD'S BENEFICIARIES IN PERSON AND VIA SOCIAL MEDIA. IN 2022 ONEWORLD ARRANGED "DAY IN THE LIFE" INSTAGRAM TAKEOVERS BY HPG ROWERS AND BY NON-OLYMPIC BOAT ATHLETES PREPARING FOR WORLD CHAMPIONSHIPS, INTERVIEWS WITH ACRA ROWERS AND ALUMNAE/I WHO HAVE SUCCESSFULLY TRANSITIONED TO POST-COLLEGE HIGH PERFORMANCE ROWING AND DEVELOPED TO THE U.S. NATIONAL TEAM LEVEL, AN INTERVIEW WITH AN HPG COACH, AND SIMILAR CONTENT RELEVANT TO BENEFICIARIES AS WELL AS FURTHER REFINING OUR ADVOCACY INITIATIVES. MUCH OF ONEWORLDS EDUCATION EFFORTS ARE DIRECTED AT PROVIDING COLLEGE ROWERS THE OPPORTUNITY TO HEAR FROM ATHLETES/COACHES IN THE POST-COLLEGE HIGH PERFORMANCE COMMUNITY AND LEARN ABOUT POST-COLLEGE DEVELOPMENT VENUES THAT OFFER QUALIFIED COACHING, EQUIPMENT, STORAGE, VOCATIONAL OPPORTUNITIES, AND OTHER RESOURCES FOR ATHLETE WELLNESS AND PERFORMANCE. AS PART OF THIS, ONEWORLD PREPARED A DETAILED BOOKLET IN 2022 ENTITLED INFO ON HIGH PERFORMANCE ROWING WHICH INCLUDED ADVICE AND ENCOURAGEMENT FROM HPG ROWERS AND COACHES AS WELL AS A DIRECTORY OF CONTACT INFO FOR HPGS NATIONWIDE. WE PUBLISHED AND DISTRIBUTED THIS BOOKLET IN PRINT TO COLLEGE ATHLETES AND COACHES AT ACRA CHAMPIONSHIPS IN MAY 2022 AND MADE IT AVAILABLE VIA OUR WEBSITE AND SOCIAL MEDIA THROUGHOUT THE YEAR. ONEWORLD'S SUPPORT FOR HPGS AND HP ROWERS ALSO INCLUDES ADVOCACY, E.G., OUR ROWING NEEDS A RADAR MESSAGING WITH A GOAL OF FOCUSING ATTENTION FROM THE SPORTS NATIONAL GOVERNING BODY AND OTHER DECISION-MAKERS AND POTENTIAL DONORS ON THE NEED TO RECOGNIZE ATHLETE DEVELOPMENT WITH ANNUAL RESOURCES AND LESSEN ATHLETE DEPENDENCE ON SELF-FUNDING AND AD HOC GOFUNDME-STYLE PERSONAL CAMPAIGNS. ONEWORLD ALSO OFFERS HPGS A FREE PLATFORM TO BROADEN THEIR OWN OUTREACH AND INCREASE AWARENESS OF THEIR ROLE IN ATHLETE DEVELOPMENT. ATHLETE HEALTH & WELLNESS - PHYSICAL THERAPY IN 2022 ONEWORLD BEGAN COLLABORATING WITH TWO PHYSICAL THERAPISTS, LISA LOWE DPT OF CHAMPION PT+PERFORMANCE IN WALTHAM MA AND KAREN CALARA MSPT OF ALIGNED & BALANCED ROWING IN SEATTLE WA. BOTH HAVE EXTENSIVE EXPERIENCE PROVIDING PHYSICAL THERAPY (PT), ROWING STROKE ANALYSIS, AND ADVICE ON INCORPORATING PROACTIVE PT CONSIDERATIONS INTO TRAINING PROGRAMS FOR TEAMS AND INDIVIDUAL ROWERS. ONEWORLD ISSUED PROGRAM PAYMENTS TO LISA AND KAREN IN 2022 TO REIMBURSE THEM FOR A PORTION OF COSTS INCURRED IN PROVIDING PRO BONO ADVICE TO ROWERS AT MULTIPLE HPGS. ATHLETE HEALTH & WELLNESS - SPORT PSYCHOLOGY IN JANUARY-FEBRUARY 2022 AND AGAIN IN DECEMBER ONEWORLD COLLABORATED WITH DR. ERIN AYALA OF PREMIER SPORT PSYCHOLOGY, WHO CONDUCTED INDIVIDUALIZED ATHLETE WELLNESS & PERFORMANCE ASSESSMENTS PLUS THREE TEAM WORKSHOPS FOR 40+ ROWERS AND COACHES FROM MULTIPLE HIGH PERFORMANCE GROUPS (HPGS). ONEWORLD ISSUED PROGRAM PAYMENTS TO PREMIER TO COVER THE COST OF THE ATHLETE ASSESSMENTS AND TEAM WORKSHOPS, SO THERE WAS NO COST TO THE HPGS THEMSELVES. ATHLETE HEALTH & WELLNESS - SPORTS NUTRITION IN OCTOBER 2022 ONEWORLD BEGAN COLLABORATING WITH NANCY CLARK RD/CSSD - WHO IS A SPORTS NUTRITIONIST, AUTHOR OF THE BEST-SELLER SPORTS NUTRITION GUIDEBOOK, AND A COLUMNIST IN ROWINGNEWS - TO HELP EDUCATE ROWERS IN THE COLLEGE CLUB AND HIGH PERFORMANCE COMMUNITIES WITH INFO ON NUTRITION & HEALTHY WEIGHT MANAGEMENT FOR ENDURANCE ATHLETES. THIS EFFORT INCLUDES DISTRIBUTING THE GUIDEBOOK FREE TO ATHLETES AND COACHES AT 2022 HEAD OF THE CHARLES AND MAILING TO INTERESTED ATHLETES AND COACHES FREE OF CHARGE SUBSEQUENTLY. ONEWORLD ISSUED A PROGRAM PAYMENT TO NANCY CLARKS COMPANY, SPORTS NUTRITION SERVICES, FOR A BULK ORDER OF GUIDEBOOK COPIES AT A DISCOUNT TO ITS LIST PRICE. IN 2023 WE ARE EXPANDING OUR SPORTS NUTRITION EFFORTS TO INCLUDE WORKSHOPS AND MEAL PLANNING GUIDANCE FOR ENDURANCE ATHLETES FROM KIRSTEN SCREEN RD & RACHEL LEACH RD OF SCREEN NUTRITION |
| Software ID: | |
| Software Version: |