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.") .. | ||||||
| 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)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) 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.") . | 199,460 | 324,718 | 460,089 | 1,264,414 | 45,565 | 2,294,246 |
| 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 | 9,267,163 | 9,445,152 | 5,403,232 | 8,445,275 | 8,277,708 | 40,838,530 |
| 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 | 9,466,623 | 9,769,870 | 5,863,321 | 9,709,689 | 8,323,273 | 43,132,776 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 1,000 | 1,000 | ||||
| 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. | 296,946 | 299,555 | 418,652 | 1,015,153 | ||
| c | Add lines 7a and 7b.. | 297,946 | 299,555 | 418,652 | 1,016,153 | ||
| 8 | Public support. (Subtract line 7c from line 6.) | 42,116,623 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 9,466,623 | 9,769,870 | 5,863,321 | 9,709,689 | 8,323,273 | 43,132,776 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 1,083,507 | 1,657,885 | 997,098 | 1,247,738 | 1,768,734 | 6,754,962 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 48,419 | 67,929 | 112,241 | 141,926 | 84,343 | 454,858 |
| c | Add lines 10a and 10b. | 1,131,926 | 1,725,814 | 1,109,339 | 1,389,664 | 1,853,077 | 7,209,820 |
| 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.) .. | 180,033 | 1,243,337 | 1,688,896 | 3,112,266 | ||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 10,598,549 | 11,495,684 | 7,152,693 | 12,342,690 | 11,865,246 | 53,454,862 |
| 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 |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | CONCESSIONS - 2020 AMOUNT: $ 180,033. 2021 AMOUNT: $ 1,237,919. 2022 AMOUNT: $ 1,687,135. FINANCE DISCOUNTS - 2021 AMOUNT: $ 5,418. 2022 AMOUNT: $ 1,761. |
| 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, LINE 1 | VISION: USAS WILL BE THE STANDARD OF EXCELLENCE IN SOFTBALL. VALUES: - TEAMWORK - FAIR PLAY - COMMON GOOD - PROMOTION AND EDUCATION - SPORTSMANSHIP AND CIVILITY GOALS: - ENSURE OUR FUTURE SUCCESS AS THE LEADER IN SOFTBALL BY IMPROVING THE LEADERSHIP AND GOVERNANCE OF OUR ORGANIZATION. - CONTINUE AND ENHANCE OUR LONG-STANDING FOCUS ON THE PLAYER, THE QUALITY OF THE GAME, QUALITY OF SERVICE AND OVERALL SERVICE. - BE ACCOUNTABLE TO EACH OTHER AND OUR SPORT IN OUR MUTUAL EFFORTS TO BE THE INTERNATIONAL LEADER IN THE SPORT OF SOFTBALL. - FOCUS ON FINANCIAL AND ORGANIZATION EFFECTIVENESS THAT ENHANCES OUR SERVICE, PRODUCTS AND IMAGE. - CRAFT EFFECTIVE EXTERNAL AND INTERNAL CONNECTIONS WITH OUR PLAYERS, OFFICIALS, PARENTS, AFFILIATES AND THE PUBLIC. - CREATE AN INTERNATIONALLY RECOGNIZED, WORLD CLASS VENUE THAT MEETS OUR NEEDS, AND SUPPORTS OUR MISSION AND VISION. |
| FORM 990, PART VI, SECTION A, LINE 2 | FAMILY AND BUSINESS RELATIONSHIPS THE FOLLOWING OFFICERS OR DIRECTORS OF USA SOFTBALL HAVE A BUSINESS RELATIONSHIP WITH ONE ANOTHER BY VIRTUE OF THEIR POSITIONS AS OFFICERS OR DIRECTORS OF ASA PROPERTIES, INC., A WHOLLY OWNED SUBSIDIARY: - CHERYL BOND - CRAIG CRESS - JOE PATTERSON - DAVE DEVINE |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS OR STOCKHOLDERS IN ADDITION TO THE BOARD OF DIRECTORS, USAS HAS A COUNCIL OF OVER 272 MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS WHO ELECT OR APPOINT MEMBERS OF THE GOVERNING BODY THE COUNCIL IS NOT INVOLVED IN THE DAY TO DAY OPERATIONS OF THE ORGANIZATION, HOWEVER IT DOES APPOINT A MAJORITY OF THE BOARD. THE COUNCIL DOES NOT OVERSEE THE OFFICERS OR MANAGEMENT OF THE ORGANIZATION. ALL DECISIONS REGARDING THE BUSINESS OPERATIONS OF USAS ARE MADE BY THE BOARD OF DIRECTORS. COUNCIL MEMBERS ARE RESPONSIBLE FOR VOTING ON CHANGES TO USAS'S CODE INCLUDING THE RULES OF SOFTBALL. USAS'S CODE AND A LISTING OF ALL COUNCIL MEMBERS ARE AVAILABLE ON USAS'S WEBSITE. COUNCIL MEMBERS RECEIVE NO COMPENSATION FROM USAS. FORM 990, PART VI, LINE 10A & 10B: LOCAL CHAPTERS, BRANCHES, OR AFFILIATES THE UNITED STATES OLYMPIC COMMITTEE AND THE WORLD BASEBALL SOFTBALL CONFEDERATION RECOGNIZES USAS AS THE GOVERNING BODY OF AMATEUR SOFTBALL IN THE UNITED STATES. UPON QUALIFICATION, MEMBERSHIP IN USAS SHALL BE AVAILABLE TO STATE OR METRO ASSOCIATIONS ON A VOLUNTARY BASIS WHO AGREE TO BE GOVERNED BY THE OPERATING REGULATIONS (CODE) OF USAS. THERE ARE STATE AND METRO ASSOCIATIONS EACH OF WHICH ARE REPRESENTED BY A COMMISSIONER WHO ACTS AS A LIAISION BETWEEN SUCH AREA AND USAS. USAS CURRENTLY HAS 65 LOCAL ASSOCIATIONS. EACH LOCAL ASSOCIATION IS A TAX-EXEMPT ORGANIZATION WHICH MAINTAINS THEIR OWN BOOKS AND RECORDS AND TAX FILINGS. EACH ASSOCIATION MUST REGISTER AT LEAST 500 ADULT AND JUNIOR OLYMPIC SOFTBALL TEAMS. EACH LOCAL ASSOCIATION SHALL PAY AN ANNUAL AFFILIATION FEE OF $1,000 AND BE RESPONSIBLE FOR MEMBERSHIP DUES. THE LOCAL ASSOCIATIONS ARE THEN ORGANIZED INTO 10 REGIONS. |
| FORM 990, PART VI, SECTION B, LINE 11B | PROCESS TO REVIEW FORM 990 USAS RETAINS A PUBLIC ACCOUNTING FIRM THAT COORDINATES WITH INDIVIDUALS WITHIN THE ORGANIZATION TO PREPARE THE FORM 990. THE CEO AND CFO OF THE ORGANIZATION WILL REVIEW A DRAFT. AFTER MANAGEMENT HAS REVIEWED THE DRAFT FORM 990, THEY WILL FORWARD IT TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT IS FILED. THE ORGANIZATION WILL THEN DISCUSS ANY ISSUES OR QUESTIONS THAT THE BOARD MAY HAVE. ONCE QUESTIONS/ISSUES HAVE BEEN DISCUSSED AND ADDRESSED, THE FORM 990 IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT THE BOARD IS REQUIRED TO ANNUALLY SIGN A CONFLICTS OF INTEREST STATEMENT. IF CONFLICTS ARE NOTED OR COME TO THE ATTENTION OF MANAGEMENT, THEY ARE ADDRESSED/DISCUSSED WITH MANAGEMENT AND/OR THE GOVERNING BODY, AND APPROPRIATE ACTION TAKEN. TOP MANAGEMENT PERFORMS A REVIEW OF OFFICERS AND STAFF FOR POTENTIAL CONFLICTS OF INTEREST. OFFICERS AND EMPLOYEES ARE ALSO REQUIRED TO SIGN A CONFLICTS OF INTEREST STATEMENT ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION B, LINE 15 | PART VI: QUESTION 15A - TOP OFFICIAL: ON AN ANNUAL BASIS, A 3-MEMBER COMPENSATION COMMITTEE OF THE GOVERNING BODY HAS BEEN DELEGATED AUTHORITY FOR REVIEWING THE EXECUTIVE DIRECTOR'S COMPENSATION. THE COMPENSATION COMMITTEE IS FREE FROM CONFLICTS OF INTEREST. THE COMMITTEE REVIEWS COMPARABILITY DATA, SUCH AS FORMS 990, COMPENSATION SURVEYS, AND OTHER INFORMATION GATHERED IN-HOUSE BY THE ORGANIZATION'S MANAGEMENT IN ORDER TO SET REASONABLE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE COMPARABILITY DATA IS GATHERED FOR PERSONS SIMILARLY QUALIFIED IN COMPARABLE POSITIONS AT OTHER SIMILAR TAX-EXEMPT ORGANIZATIONS. THE COMMITTEE DOCUMENTS ITS DISCUSSION AND RECOMMENDATIONS. ANY INCREASES OR RAISES OF THE EXECUTIVE DIRECTOR'S COMPENSATION ARE APPROVED BY THE FULL BOARD OF DIRECTORS AND ARE DOCUMENTED IN THE MEETING MINUTES. PART VI: QUESTION 15B - OTHER TOP MANAGEMENT: ON AN ANNUAL BASIS, A 3-MEMBER COMPENSATION COMMITTEE OF THE GOVERNING BODY REVIEWS THE COMPENSATION OF ALL EMPLOYEES, INCLUDING TOP MANAGEMENT TO DETERMINE COMPENSATION ADJUSTMENTS. THE COMPENSATION COMMITTEE IS FREE FROM CONFLICTS OF INTEREST. ANY INCREASES OR RAISES ARE APPROVED BY THE BOARD OF DIRECTORS DURING THE BUDGET APPROVAL PROCESS. EVERY TWO YEARS, MANAGEMENT PURCHASES A DETAILED STATE COMPENSATION SURVEY THAT PROVIDES COMPENSATION AND BENEFIT INFORMATION BY JOB FUNCTION AND POSITION. THIS SURVEY PROVIDES A BENCHMARK FOR COMPENSATION AND BENEFITS FOR ALL EMPLOYEES OF USA SOFTBALL. THE SURVEY IS PROVIDED TO THE 3-MEMBER COMPENSATION COMMITTEE OF THE GOVERNING BODY DURING ITS ANNUAL REVIEW PROCESS. |
| FORM 990, PART VI, SECTION C, LINE 19 | HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC THE ORGANIZATION POSTS ITS ANNUAL AUDITED FINANCIAL STATEMENTS ON ITS WEBSITE, ALONG WITH COPIES OF ITS TAX RETURNS. THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICY AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF BENEFICIAL INT. IN ASSETS HELD BY OTHERS -56,023. ASC 842 ADOPTION IMPACT -1,690,682. FINANCE DISCOUNTS 1,761. |
| Software ID: | |
| Software Version: |