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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1 | 52,177 | 7,960 | 8,669 | 68,807 | |
| 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 | 8,669 | 68,807 | |
| 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) .. | 47,875 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 20,932 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1 | 52,177 | 7,960 | 8,669 | 68,807 | |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 859 | 530 | -320 | 1,658 | 2,727 | |
| 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 | 56 | 172 | |
| 11 | Total support. Add lines 7 through 10 | 71,706 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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 2023 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-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | OTHER INCOME 172 |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990-EZ, PART I, LINE 8 | CREDIT CARD REBATE 56 TOTAL 56 |
| FORM 990-EZ, PART I, LINE 10 | NAME: AMERICAN COLLEGIATE ROWING ASSN ADDRESS: 1350 N LEMON AVE MENLO PARK, CA 94025 CASH CONTRIBUTION: 6,000 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES WEB SERVICES/SOFTWARE SUBSCRP 806 PAYPAL FEES 8 EDUCATIONAL MATERIALS 171 TAXES & LICENSES 55 TOTAL 1,040 |
| FORM 990-EZ, PART II, LINE 24 | CREDIT (PREPAID) BALANCE CREDIT CARD 0 14 TOTAL 0 14 |
| 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) 12,000 TOTAL IN 2023 - 3,000 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 IN NY GREEN RACING PROJECT VIA CRAFTSBURY OUTDOOR CENTER 501(C)3 IN VT PENN ATHLETIC ASSOCIATION HPG VIA PENN ATHLETIC ASSOCIATION 501(C)3 IN PA RIVERSIDE BOAT CLUB HPG VIA RIVERSIDE BOAT CLUB 501(C)7 IN MA ONEWORLDS GRANTS HELPED THE FOUR HPGS PROVIDE YEAR-ROUND EXPERT COACHING, EQUIPMENT, AND TRAINING VENUES FOR OVER 60 PRE-ELITE AND ELITE ROWERS TO TRAIN AND RACE AT REGATTAS INCLUDING US ROWING NATIONAL TEAM TRIALS/SELECTION CAMPS, USROWING NATIONAL CHAMPIONSHIPS, AND WORLD ROWING CHAMPIONSHIPS IN 2023. SPECIFIC EXPENSES TOWARD WHICH HPGS USED ONEWORLDS GRANTS INCLUDE WINTER TRAINING AND REGATTA TRAVEL/LODGING, ROWING EQUIPMENT, AND WELLNESS RESOURCES. |
| FORM 990-EZ, PART III, LINE 29 | COLLEGE CLUB ROWING 6,000 IN 2023 TO AMERICAN COLLEGIATE ROWING ASSOCIATION (ACRA), A 501(C)3 QUALIFIED CHARITY IN 2023 ACRA USED ONEWORLD'S GRANT TOWARD ITS COSTS OF HOSTING THE ACRA NATIONAL CHAMPIONSHIPS REGATTA FOR NON-VARSITY COLLEGE CLUB ROWING PROGRAMS IN MAY 2023. SPECIFICALLY, ACRA PLACED ONEWORLDS GRANT INTO ITS TRAVEL FUND TO ASSIST TOP-PERFORMING COLLEGE CLUB CREWS FROM WESTERN STATES WITH THEIR EXPENSES OF TRAVELING TO THE REGATTA VENUE IN OAK RIDGE TN. ACCORDING TO ROWINGNEWS MAGAZINE, FOR THE SECOND YEAR IN A ROW, THE ACRA CHAMPIONSHIPS HAD THE HIGHEST NUMBER OF COMPETITORS OF ANY COLLEGE SPRING- SEASON REGATTA IN THE COUNTRY. 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 4,000 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-)1,000 LIGHTWEIGHT MENS QUAD (LM4X) 2,000 THE U.S. DID NOT ENTER THE LIGHTWEIGHT MENS PAIR OR LIGHTWEIGHT WOMENS QUAD AT 2023 WORLDS. 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 THE ANNUAL SENIOR (ELITE) WORLD ROWING CHAMPIONSHIPS. AFTER RECEIVING ONEWORLDS 2023 GRANT, NRF ISSUED ITS CHECKS DIRECTLY TO THESE NATIONAL TEAM ROWERS OR THEIR TRAINING CENTERS IN AUGUST 2023, AS THEY PREPARED TO TRAVEL TO 2023 WORLD CHAMPIONSHIPS. |
| FORM 990-EZ, PART III, LINE 31 | PRO BONO SUPPORT SERVICES: IN 2023 ONEWORLD ISSUED A TOTAL OF 1,595.00 IN PROGRAM PAYMENTS TO ATHLETE WELLNESS & PERFORMANCE PROFESSIONALS AND INCURRED EXPENSES FOR MATERIALS AND MAILING OF 171.10 IN PROVIDING PRO BONO SUPPORT SERVICES TO OUR BENEFICIARY COMMUNITY AS DETAILED BELOW: ADVOCACY AND EDUCATION WE CONTINUE 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. ONEWORLD CONTINUES TO ARRANGE "DAY IN THE LIFE" INSTAGRAM TAKEOVERS BY HPG ROWERS AND INTERVIEWS WITH NON-OLYMPIC BOAT ATHLETES PREPARING FOR WORLD CHAMPIONSHIPS, INTERVIEWS WITH ACRA ROWERS OR ALUMNAE/I ABOUT THE TRANSITION TO POST-COLLEGE HIGH PERFORMANCE ROWING AND DEVELOPMENT TO THE U.S. NATIONAL TEAM LEVEL, AND SIMILAR CONTENT RELEVANT TO BENEFICIARIES AS WELL AS FURTHER REFINING OUR ADVOCACY INITIATIVES. MUCH OF ONEWORLD'S 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 PPORTUNITIES, AND OTHER RESOURCES FOR ATHLETE WELLNESS AND PERFORMANCE. AS PART OF THIS, ONEWORLD CONTINUALLY UPDATES OUR DETAILED BOOKLET "INFO ON HIGH PERFORMANCE ROWING" WHICH INCLUDED ADVICE AND ENCOURAGEMENT FROM HPG ROWERS AND COACHES AS WELL AS A DIRECTORY OF CONTACT INFO FOR HPG'S NATIONWIDE. WE PUBLISH AND DISTRIBUTE THIS BOOKLET IN PRINT TO COLLEGE ATHLETES AND COACHES AT ACRA CHAMPIONSHIPS EACH YEAR AND MAKE 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 SPORT'S 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 GOFUNDMESTYLE PERSONAL CAMPAIGNS. ONEWORLD ALSO OFFERS HPGS A FREE PLATFORM TO BROADEN THEIR OWN OUTREACH AND INCREASE AWARENESS OF THEIR ROLE IN ATHLETE DEVELOPMENT. IN 2023 WE ADDED TO OUR ADVOCACY MESSAGING / MISSION STATEMENT THE GOAL OF "MORE RACING, MORE RESOURCES, FOR MORE ROWERS- AND, AS PART OF THIS EFFORT, HELPED PROMOTE A FIRST-TIME INTER-HPG SCRIMMAGE REGATTA HOSTED BY ARION HPG, THE "ARION INFORMAL SPRING SPEED ORDER." ARION'S LEADERSHIP WORKED WITH OTHER HPG COACHES TO OFFER ADDITIONAL RACING OPPORTUNITIES ESPECIALLY FOR PRE-ELITE/DEVELOPING ATHLETES NOT YET AT THE LEVEL TO BE INVITED TO NATIONAL TEAM SELECTION CAMPS. ATHLETE HEALTH & WELLNESS - PHYSICAL THERAPY ONEWORLD CONTINUES TO COLLABORATE WITH LISA LOWE DPT OF CHAMPION PT +PERFORMANCE IN WALTHAM MA AND KAREN CALARA MSPT OF ALIGNED & BALANCED ROWING IN SEATTLE WA IN SUPPORT OF ATHLETES IN OUR BENEFICIARY COMMUNITIES. LISA AND KAREN 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 ALSO DISTRIBUTES FREE OF CHARGE TO ATHLETES OR COACHES BOOKS ON PHYSICAL THERAPY, E.G., ALL THE RIGHT MOVES BY BRIAN LAMBERT PT, AND EXERCISE SCIENCE, E.G., ENDURE BY ALEX HUTCHINSON, PHD. IN 2023 ONEWORLD ALSO MET WITH WILL RUTH, NSCA-CSCS, WHO IS THE STRENGTH COACH FOR GREEN RACING PROJECT'S HIGH-PERFORMANCE ROWING, RUNNING, AND CROSS-COUNTRY SKIING TEAMS AND A FORMER COLLEGE CLUB ROWING COACH. WILL IS ALSO THE AUTHOR OF ROWING STRONGER: STRENGTH TRAINING TO MAXIMIZE ROWING PERFORMANCE AND, IN 2024, IS NOW OFFERING E-BOOK COPIES OF THE LATEST EDITION OF ROWING STRONGER FREE OF CHARGE TO COLLEGE CLUB AND HPG ROWERS AND COACHES IN ONEWORLD'S BENEFICIARY COMMUNITIES. ATHLETE HEALTH & WELLNESS - SPORT PSYCHOLOGY ONEWORLD CONTINUES TO COLLABORATE WITH DR. CHRISSY HOLM HAIDER OF PREMIER SPORT PSYCHOLOGY AND DR. ERIN AYALA, FORMERLY OF PREMIER AND NOW FOUNDER OF SKADI SPORT PSYCHOLOGY. ONEWORLD ISSUED PROGRAM PAYMENTS TO PREMIER IN JANUARY AND MARCH 2023 TO COVER THE COST OF INDIVIDUAL ATHLETE ASSESSMENTS AND TEAM-WIDE WORKSHOPS AT ARION AND GREEN RACING PROJECT ON TOPICS RELEVANT TO THE MENTAL AND EMOTIONAL WELLNESS/RESILIENCE OF HIGH- PERFORMANCE ATHLETES & TEAMS. ATHLETE HEALTH & WELLNESS - SPORTS NUTRITION AS PART OF OUR COLLABORATION BEGUN IN 2022 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, ONEWORLD CONTINUES TO DISTRIBUTE THE "GUIDEBOOK" FREE OF CHARGE TO ATHLETES AND COACHES AT OUR HEAD OF THE CHARLES OUTREACH TABLE AND MAILING TO INTERESTED ATHLETES AND COACHES FREE OF CHARGE THROUGHOUT THE YEAR. IN 2023 WE EXPAND OUR SPORTS NUTRITION EFFORTS TO INCLUDE AN ONLINE WORKSHOP AND MEAL PLANNING GUIDANCE FOR ENDURANCE ATHLETES FROM KIRSTEN SCREEN RD AND RACHEL LEACH RD OF SCREEN NUTRITION. ONEWORLD ISSUED PROGRAM PAYMENTS TO SCREEN NUTRITION IN JANUARY AND FEBRUARY 2023 FOR THE WORKSHOP AND RELATED MATERIALS PROVIDED FREE OF CHARGE TO COLLEGE CLUB AND HP ROWERS. |
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