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)
![]() |
(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.") . | 9,720,511 | 8,099,022 | 6,891,181 | 9,735,092 | 8,012,805 | 42,458,611 |
| 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 | 24,236,993 | 26,794,859 | 22,770,132 | 24,223,753 | 26,360,773 | 124,386,510 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 303,600 | 295,072 | 125,000 | 298,300 | 1,021,972 | |
| 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 | 34,261,104 | 35,188,953 | 29,786,313 | 34,257,145 | 34,373,578 | 167,867,093 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 1,860 | 1,860 | 1,860 | 1,860 | 12,000 | 19,440 |
| 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. | 0 | 456,445 | 311,890 | 540,563 | 137,215 | 1,446,113 |
| c | Add lines 7a and 7b.. | 1,860 | 458,305 | 313,750 | 542,423 | 149,215 | 1,465,553 |
| 8 | Public support. (Subtract line 7c from line 6.) | 166,401,540 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 34,261,104 | 35,188,953 | 29,786,313 | 34,257,145 | 34,373,578 | 167,867,093 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 1,247,119 | 1,198,995 | 931,649 | 1,280,732 | 1,330,646 | 5,989,141 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 1,247,119 | 1,198,995 | 931,649 | 1,280,732 | 1,330,646 | 5,989,141 |
| 11 | Net income from unrelated business activities not included on 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.) .. | 0 | |||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 35,508,223 | 36,387,948 | 30,717,962 | 35,537,877 | 35,704,224 | 173,856,234 |
| 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 |
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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, LINE 4B: | Partnerships & Event Marketing: The team conducted multiple fan activation and corporate hospitality opportunities at all major championship events, including Phillips 66 National Championships and Toyota US Open. 2022 marked the end of partnership deals with two sponsors, but also ushered in new relationships with major long-term partners and licensees. Business Intelligence and Digital Platforms: 2022 focused on implementing Salesforce Marketing Cloud as our new marketing automation system. Marketing Cloud expands the organization's audience segmentation capabilities via a direct connection to the SWIMS database and adds automated marketing journeys as an additional communication tool. Communications: Media relations centered around numerous domestic and international competitions, with a keen focus also on strong internal communications to our nearly 400,000 members. The team published one printed editorial Splash magazine, which served as a Trials meet program for all USA Swimming member households, so fans could follow along with the excitement at home. |
| FORM 990, PART III, LINE 4C: | Events (continued): Other championship-level events that featured TV and/or live webcast included five TYR Pro Swim Series events, Junior Pan Pacific Championships, Open Water National Championships, three Speedo Junior National Championships, five Futures Championships, and 22 Speedo Sectional Championships. USA Swimming also provided support for other championship events including the Senior, Age Group, and Open Water Zone Championships. |
| FORM 990, PART III, LINE 4D: | Risk Management: As a benefit of membership, USA Swimming provides members and volunteers with participant accident insurance. Member clubs are also provided commercial general liability insurance to cover third party injury and property damage claims and allow clubs to use facilities that require proof of third-party liability insurance coverage. Elite Athlete Health Insurance and Sports Injury Coordination of Benefits are provided to national team athletes that elect to participate in the program. Domestic and International Travel Accident Insurance is provided to athletes, coaches and support personnel who travel to competitions. Foreign Commercial Liability Insurance Coverages are also provided to team, staff and volunteers who travel on behalf of the USA Swimming national teams. Medical Professional Liability Insurance is provided to health care professionals who act as event volunteers to the USA Swimming team at the request of the National Team or upon application to USA Swimming. Sport Development: In 2022, Sport Development again increased its Diversity, Equity and Inclusion scope by providing Community Impact Grants to over twenty USA Swimming Clubs across the country to expand access to competitive swimming programs in communities that have traditionally lacked access. In addition, we provided grants to several Historically Black Colleges and Universities to create community based competitive swimming and learn-to-swim programs in their campus pools. USA Swimming launched the new USA Swimming University online coach education platform and Coach Certification program. This is the first major revision of USA Swimming's online coach education in 15 years. Further, USA Swimming's organization-wide digital transformation progress includes preparing to launch a full re-architecture and design of the SWIMS membership database, implementing online member registration, and redevelopment of several member serving proprietary software applications. USA Swimming also provided in-person camp opportunities to athletes and coaches attending National Select Camps, National Diversity Select Camps, Zone Select Camps (4), and Regional Diversity Camps (3). These camps provide comprehensive learning and development opportunities for promising athletes (370) and coaches (80) preparing them for potential future National Junior Teams and National Teams. Our Team Services group continues to provide support for clubs on business operations, governance, performance, athlete development, and membership support. The group launched several highly successful educational initiatives to support coaches in 2022, including a collaboration with grassroots leaders on Women in Governance, Coaching 10 and Under Athletes, and Practice Data research. |
| Form 990, Part VI, section a, line 4 | THE BYLAWS OF THE ORGANIZATION WERE AMENDED : (1) AT LEAST 50% OF THE 10-YEAR ATHLETE REPRESENTATIVES ON THE BOARD, ARE REQUIRED TO HAVE OBTAINED 1O-YEAR ATHLETE ELIGIBILITY THROUGH COMPETING AT AN EVENT THAT, AT THE TIME OF ELECTION/SECTION, IS ON A DELEGATION EVENT PROGRAM, (2) BOARD MEMBERS WHO HAVE FAILED TO ATTEND TO THEIR OFFICIAL DUTIES OR HAVE DONE SO IMPROPERLY, WILL BE REFERRED TO THE ETHICS COMMITTEE FOR INVESTIGATION. THE ETHICS COMMITTEE WILL CONDUCT ITS INVESTIGATION, AND MAY IMPOSE SANCTIONS. IF BOARD MEMBER REMOVAL IS APPROPRIATE, THE ETHICS COMMITTEE WILL MAKE THE RECOMMENDATION TO THE ENTITY THAT ELECTED THE BOARD. (3) A BOARD MEMBER WILL BE DEEMED TO HAVE RESIGNED FROM THE BOARD UPON THE TERMINATION OR SUSPENSION OF SUCH BOARD'S MEMBERSHIP, AS A RESULT OF (A) LOSS OF QUALIFICATIONS, (B) A FINDING BY THE NATIONAL BOARD OF REVIEW OF A VIOLATION OF THE USA SWIMMING CODE OF CONDUCT, (C) A BACKGROUND SCREEN WITH AN AUTOMATIC DISQUALIFIER, AND/OR (D) A FINDING BY A THIRD PARTY WITH THE AUTHORITY TO MAKE SUCH ADJUDICATION OF THE BOARD MEMBER'S MEMBERSHIP OR PARTICIPATION IN THE U.S. OLYMPIC AND PARALYMPIC MOVEMENT; AND (4) PROVISION WAS MADE FOR NOMINEES TO THE HOUSE OF DELEGATES TO BE NOMINATED BY THEMSELVES, OR A THIRD PARTY, PROVIDING ADHERENCE TO THE CAMPAIGN RULES AND DESIGNATED TIMELY FILINGS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE CORPORATION IS A MEMBERSHIP ORGANIZATION. THERE ARE TWO CLASSES OF NON-VOTING MEMBERS, GROUPS AND INDIVIDUALS. MEMBERS HAVE REPRESENTATION THROUGH THE HOUSE OF DELEGATES (HOD). EACH LOCAL SWIMMING COMMITTEE (LSC) HAS MEMBERS IN THE HOD, ATHLETES ARE ELECTED TO THE HOD, AND OTHER CONSTITUENCY GROUPS ELECT AND APPOINT MEMBERS TO THE HOD. |
| FORM 990, PART VI, SECTION A, LINE 7A: | MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE house of delegates (HOD), ELECTED BY THE ATHLETES, APPOINTED BY A USA SWIMMING COMMITTEE, AND ELECTED BY ALLIED ORGANIZATIONS. |
| FORM 990, PART VI, SECTION A, LINE 7B: | THE HOD IS RESPONSIBLE FOR THE FOLLOWING ACTIONS: 1) ELECTION OF CERTAIN BOARD MEMBERS 2) APPROVAL OF CHANGES TO THE RULEBOOK 3) APPROVAL OF CERTAIN CHANGES TO THE BYLAWS |
| FORM 990, PART VI, SECTION B, LINE 11B: | THE FORM IS DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS VIA EMAIL AND ARE GIVEN THE OPPORTUNITY TO PROVIDE INPUT BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C: | EACH DIRECTOR, OFFICER, COMMITTEE MEMBER AND EMPLOYEE SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: 1. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, 2. HAS READ AND UNDERSTANDS THE POLICY, 3. HAS AGREED TO COMPLY WITH THE POLICY, AND 4. UNDERSTANDS THAT USA SWIMMING IS A CHARITABLE ORGANIZATION AND IN order tO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE DISCLOSURE STATEMENTS SHALL BE REVIEWED BY USA SWIMMING'S GENERAL COUNSEL. ANY ISSUES NOT PREVIOUSLY DISCLOSED SHALL BE REFERRED BY HIM OR HER TO THE BOARD OR APPROPRIATE COMMITTEE. THE DISCLOSURE STATEMENTS SHALL BE RETAINED IN THE FILES OF THE GENERAL COUNSEL. AT THE BEGINNING OF EACH BOARD MEETING, BOARD MEMBERS ARE ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 a & b: | a SPECIAL COMMITTEE OF THE BOARD OF DIRECTORS DEVELOPED AN EMPLOYMENT CONTRACT FOR THE CURRENT ceo USING COMPARABLE COMPENSATION DATA FROM OTHER NATIONAL GOVERNING BODIES AND LIKE INDUSTRIES. THE HUMAN RESOURCE DEPARTMENT REVIEWS SALARY SURVEYS AND DATA FROM OTHER NATIONAL GOVERNING BODIES TO SET AND ADJUST COMPENSATION FOR OFFICERS AND OTHER KEY EMPLOYEEs. |
| FORM 990, PART VI, SECTION C, LINE 19: | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. THE ORGANIZATION WILL also PROVIDE IN A TIMELY MANNER, COPIES OF ALL GOVERNING DOCUMENTS, INCLUDING ITS CONFLICT OF INTEREST POLICy AND FINANCIAL STATEMENTS WHEN REQUESTED IN WRITING OR IN PERSON. |
| FORM 990, PART VII, SECTION A, LINE 1A | THE NUMBER OF HOURS OF OFFICERS, KEY EMPLOYEES, AND HIGHLY COMPENSATED EMPLOYEES IS BASED ON NUMBER OF HOURS FOR A FULL TIME POSITION. THE HOURS DO NOT REFLECT ACTUAL HOURS SPENT BY THESE EMPLOYEES. |
| FORM 990, PART ix, column (d) | usa swimming, inc IS PART OF A CONSOLIDATED ENTITY REPORTING ON SEPARATE 990S. AS SUCH, CERTAIN FUNCTIONS AND THE RELATED EXPENSES ARE REPORTED IN A SEPARATE ENTITY. PLEASE SEE usa swimming foundation FOR ADDITIONAL INFORMATION. |
| FORM 990 PART X, LINE 24, 25, COLUMN A: | THE BEGINNING BALANCE FOR LINE 25, other liabilities, WAS UPDATED TO REPORT $760,898 of insurance loss reserve FROM LINE 24, unsecured notes and loanS payable. |
| FORM 990, PART XII, LINE 2C | THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR SELECTING THE INDEPENDENT AUDITOR FOR THE FINANCIAL STATEMENT AUDIT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. |
| Software ID: | |
| Software Version: |