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.") . | 6,692,041 | 5,608,959 | 5,507,256 | 5,924,673 | 7,946,155 | 31,679,084 |
| 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 | 24,590,283 | 26,794,118 | 24,619,308 | 26,583,284 | 27,308,898 | 129,895,891 |
| 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 | 31,282,324 | 32,403,077 | 30,126,564 | 32,507,957 | 35,255,053 | 161,574,975 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| 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. | 20,284,386 | 20,639,666 | 21,012,307 | 20,736,450 | 18,255,207 | 100,928,016 |
| c | Add lines 7a and 7b.. | 20,284,386 | 20,639,666 | 21,012,307 | 20,736,450 | 18,255,207 | 100,928,016 |
| 8 | Public support. (Subtract line 7c from line 6.) | 60,646,959 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 31,282,324 | 32,403,077 | 30,126,564 | 32,507,957 | 35,255,053 | 161,574,975 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 374,419 | 248,596 | 204,624 | 198,675 | 312,645 | 1,338,959 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | 0 | 315,968 | 825,869 | 1,220,684 | 2,362,521 |
| c | Add lines 10a and 10b. | 374,419 | 248,596 | 520,592 | 1,024,544 | 1,533,329 | 3,701,480 |
| 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.) .. | 1,623,727 | 1,682,555 | 571,230 | 1,049,636 | 1,990,192 | 6,917,340 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 33,280,470 | 34,334,228 | 31,218,386 | 34,582,137 | 38,778,574 | 172,193,795 |
| 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 |
|---|---|
| Schedule A, Part III, Line 12, Explanation of Other Income: | Media Revenue - 2018 Amount: $ 381,226. 2019 Amount: $ 268,631. 2020 Amount: $ 107,992. 2021 Amount: $ 941,520. 2022 Amount: $ 1,464,786. Miscellaneous Revenue - 2018 Amount: $ 1,242,501. 2019 Amount: $ 1,413,924. 2020 Amount: $ 463,238. 2021 Amount: $ 108,116. 2022 Amount: $ 525,406. |
| 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 3 | USATF discontinued its residence program at the Chula Vista Elite Athlete Training Center in Chula Vista, CA in 2022. This resulted in the 4 full-time coaches and one certified athletic trainer employed by USATF to operate from the center being terminated on September 30, 2022. USATF reinstated its summer internship program in full in 2022 after allowing only partial participation in the previous years as a result of COVID and the related impact. |
| Form 990, Part VI, Section A, line 4 | Modifications to the Bylaws and Regulations as approved by the delegates at the 2022 Annual Meeting included updates to Article 10 - Officers and their Duties to clarify Presidential appointments and timing of approval as well as officer elections, requirements and term limits. Modifications to Article 11 - Board of Directors clarified terms and core qualifications of board of directors candidates as well as the nominating process. Modification of Article 21 Amendments added language on the adoption of amendments, temporary and otherwise. Several temporary amendments were approved by the board of Directors in 2022 which included specifying Athlete Advisory Committee delegate weighted voting percentages; board chair and president term limits and updating and expanding the conflict of interest reporting policy. |
| Form 990, Part VI, Section A, line 6 | USATF has the following members: individuals, clubs/organizations, national sports organizations, and other constituencies. |
| Form 990, Part VI, Section A, line 7a | The President shall be elected for four years at each annual meeting of USATF following the summer in which the Olympic Games are originally scheduled to be held. This is a four year term that shall commence January 1 and shall end on December 31. The term limit is eight consecutive years unless an individual fills a vacancy or otherwise serves a Board term of less than two year, such shortened term shall not count towards the eight year limitation. However, if the remaining term is between two and four years, then the shortened terms shall count as a four year term towards the eight year limitation. |
| Form 990, Part VI, Section A, line 7b | A. General provisions: Amendments shall be considered by USATF as follows: 1. Bylaws and Operating Regulations: Amendments to the Bylaws and Operating Regulations shall be considered at the Annual Meeting of USATF in every odd-numbered year; 2. Rules of Competition: Amendments to the Rules of Competition shall be considered at the Annual Meeting of USATF in every even-numbered year; 3. Bylaws and Operating Regulations: Amendments to the Bylaws and Operating Regulations shall occur when: a. A two-thirds (2/3) vote of those delegates present and voting; b. A two-thirds (2/3) vote of Board's total membership (except as otherwise noted), as the case may be set forth in this Article, c. Amendments to the Bylaws and Operating Regulations under the following articles or regulations must be amended by delegate vote as described in Paragraph A(3)(a): a. Article 6 (Associations) b. Article 7 (Delegates and their Selection to Meetings) c. Article 8 (Meetings of USATF) d. Article 9 (Voting) e. Article 10 (Officers and their Duties) f. Article 11 (Board of Directors) g. Article 14 (Disciplinary Authority and Grievances), Paragraph D (Opportunity to Participate) h. Article 14 (Disciplinary Authority and Grievances), Paragraph E (Hearing Rights of Persons or Entities Charged) i. Article 16 (Opportunity to Participate in Certain International Athletic Competitions) j. Article 17 (WA and USOPC Representation), Paragraphs A-H only k. Article 21 (Amendments) l. Regulation 4 (Representation) m. Regulation 6 (Clubs) n. Regulation 7 (Association Matters) o. Regulation 11 (Committees) p. Regulation 12 (High Performance Division) q. Regulation 13 (Long Distance Running) r. Regulation 14 (General Competition Division) s. Regulation 15 (Youth Division) t. Regulation 16 (Administrative Division); or d. The Board and the Law & Legislation Committee shall review prior to submission for vote any amendment to the Bylaws and Operating Regulations proposed pursuant to Article 21 to ensure compliance with Articles 3(B)(14) and (15), as well as all applicable laws. 4. Competition Rules: Amendments to the Rules of Competition shall require a majority vote of delegates present and voting; 5. Notice: National Office Management shall give notice to the membership through an email blast, and to the Board, committee chairs, members of the Law & Legislation and Rules Committees, and Association presidents, via individual emails June 1, requesting proposed amendments to the Bylaws, Operating Regulations, and Rules of Competition (whichever is appropriate) noting the date on which the proposed changes are due. 6. Posting: Proposed amendments to the Bylaws, Operating Regulations, and Rules of Competition shall be posted on the USATF website at least 30 days prior to the Annual Meeting. National Office Management shall electronically notify members of the posting of the proposed amendments; 7. Board Proposal: To act upon proposals by the Board of Directors. B. Exceptions: Notwithstanding Paragraph A, above, amendments may be considered at any USATF meeting in any of the following circumstances: 1. Tabled amendments: To act on a tabled amendment proposal proposed at the immediately previous USATF Annual Meeting; 2. Conformity with the law: To make the Bylaws, Operating Regulations, or Rules of Competition conform with federal or local law or regulation; 3. Conformity with WA/IOC/USOPC: To make the Bylaws, Operating Regulations, or Rules of Competition conform with WA, IOC, USOPC, or WMA rules or requirements; 4. Uniformity: To make the Bylaws, Operating Regulations, and Competition Rules conform with each other; 5. Doping controls: To consider doping control legislation, which may be considered at any Annual Meeting; 6. Associations: To act upon a recommendation concerning an Association under review under Article 6 and Regulation 7. These items need not meet the time requirement of subparagraphs A-3 or A-4 above and E-1 below; 7. Board Proposal: To act upon proposals by the Board of Directors. C. Emergency circumstances: In emergency circumstances, USATF may adopt changes upon a ninety percent (90%) vote at any meeting of USATF. D. Amendments by the Board: 1. Temporary Amendments: The Board may, at any meeting, amend the Bylaws or Operating Regulations by a two-thirds (2/3) vote of its total membership. The Board shall submit all proposed temporary amendments to the Law & Legislation Committee for comments before voting on adoption. Temporary Amendments passed by the Board shall remain in effect until the next Annual meeting. 2. Proposed Amendments: The Board may by a simple majority of its total membership, at any meeting, propose amendments to the Bylaws and Operating Regulations to be considered at the next Annual Meeting. 3. Adoption by Board: All Temporary Amendments and Proposed Amendments as described in Subparagraphs D(1) and (2) of this Article 21, with the exception of amendments to the Bylaws and Operating Regulations outlined in Subparagraph A(3)(c) of this Article 21, shall be submitted to the delegates for an advisory vote at the next Annual Meeting. The Law & Legislation Committee shall not make a recommendation to the delegates. If the advisory vote yields majority delegate support of either the Temporary and/or Proposed Amendment, the Temporary and/or Proposed Amendment is final. If the advisory vote does not yield majority support of either the Temporary and/or Proposed Amendment, the Board with a simple majority may vote to immediately make the amendments final or to reconsider the amendments within ninety (90) days of the advisory vote. 4. Adoption by Delegates: For amendments to the Bylaws and Operating Regulations outlined in Subparagraph A(3)(c) of this Article 21. Temporary Amendments and Proposed Amendments from the Board may be submitted to the delegates at the next Annual meeting to vote on final approval pursuant to Subparagraph A(3)(a) of this Article 21. The Law & Legislation Committee may make a recommendation to the Board on the Temporary Amendments and/or Proposed Amendments. E. Submissions: The following provisions shall govern submissions of amending legislation from proposers other than the Board: 1. Deadline to submit: Amendments shall be submitted at least ninety (90) days prior to the meeting at which they are to be considered, to allow proper review and submission to USATF members. This ninety (90) day requirement may be waived at the Law & Legislation Chair's discretion if proper notice of the item may still be submitted to USATF's members as required by subparagraph A-6 above, or in emergency circumstances, upon a ninety percent (90%) vote at any meeting of USATF. 2. Submitters: Amendments may be submitted only by USATF members. 3. Persons receiving submissions: Amendments to the Bylaws and Operating Regulations shall be submitted to the chair of the Law & Legislation Committee (with a copy submitted to the office of the USATF General Counsel, and amendments to the Rules of Competition shall be submitted to the chair of the Rules Committee. 4. Form of submission: The Law & Legislation Chair may request, but not require, that the amendments be submitted in a particular electronic form. The proposed amendment shall be submitted in the form and format set forth in the Appendices. a. Action requested: Each submission shall contain a section titled "Action Requested." b. Proposed amendment: Each submission shall include the proposed amendment in a form showing the entire section, subsection, or paragraph, as the case may be, as it will read if adopted, with all proposed additional language underlined or shaded, and all proposed deleted language containing a line striking thorough the deleted language. c. Rationale: Each submission shall also contain a section titled "Rationale" in which the submitter shall explain the proposed improvement or identify the problem the proposed amendment would correct, why the problem exists, and how the proposed amendment will correct the problem identified. The submitter shall also provide an analysis of whether the proposed amendment will conflict with any other provisions of the Bylaws or Regulations. d. Constituencies affected: Each submission shall also contain a section titled "Constituencies Affected" in which the submitter shall state which constituencies of USATF will be affected by the proposed changes and how they will be affected. Finally, the submitter shall explain how the change advances the mission or operation of USATF. e. Estimated budget impact: Each submission shall also contain a section titled "Estimated Budget Impact." |
| Form 990, Part VI, Section A, line 8b | The organization does not have any committees that have authority to act on behalf of the governing body. |
| Form 990, Part VI, Section B, line 11b | USATF uses an outside preparer for the return. USATF's CEO, COO and CFO review the return. The return is shared with the board of directors prior to filing. Once filed, the return is posted on USATF's website for public viewing. |
| Form 990, Part VI, Section B, line 12c | All information and documents concerning conflicts of interest are posted on USATF's website. Members of USATF's board of directors, all standing committee or council chairs, ethics committee and budget committee members and USATF employees must submit a disclosure statement annually and are also required to report any conflicts that arise during the year. The threshold is $100 and above. These are submitted to the USATF general counsel for review by the counsel to the board of directors. Any undisclosed or perceived conflicts may be reported to the ethics committee for review. Violations will be subject to review and recommendation by the ethics committee to the board. Potential conflicts may require action including the responsible person recusing him/herself from discussions, transactions and decisions surrounding the subject matter of the conflict; the responsible person resigning from all USATF appointments and assignments; or the termination of USATF's contract, agreements, or other arrangements with the related third party. Further information is found in the code of ethics. |
| Form 990, Part VI, Section B, line 15a | The CEO has an employment contract that was voted on and accepted by the board of directors. The CEO's performance is reviewed annually by the board of directors. The chairman of the board has direct authority over the CEO. The compensation of all employees including officers and key employees is determined by the CEO with recommendations by the COO based on industry standards, employment background and performance. Comparability data from other similar national governing bodies is considered as well as compensation chart public actions for the organization's industry as well as locality. Annual review of compensation and performance takes place in December with input from department heads and is noted in a comprehensive document. |
| Form 990, Part VI, Section C, line 19 | All governing documents, code of ethics (including conflict of interest policy and whistleblower policy) and audited financial statements are available on USA Track & Field's website at www.usatf.org. |
| Form 990, Part IX, line 11g | Security/Background Screens: Program service expenses 483,408. Management and general expenses 0. Fundraising expenses 0. Total expenses 483,408. Entertainment Services: Program service expenses 2,274,916. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,274,916. Team/Event Services: Program service expenses 7,965,548. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,965,548. Sports Science/Medicine: Program service expenses 456,721. Management and general expenses 0. Fundraising expenses 0. Total expenses 456,721. Marketing & Communications: Program service expenses 0. Management and general expenses 840,514. Fundraising expenses 0. Total expenses 840,514. Other Professional Fees: Program service expenses 85,911. Management and general expenses 491,450. Fundraising expenses 0. Total expenses 577,361. |
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