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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1 | 52,177 | 7,960 | 8,669 | 6,630 | 75,437 |
| 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 | 6,630 | 75,437 |
| 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) .. | 47,339 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 28,098 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1 | 52,177 | 7,960 | 8,669 | 6,630 | 75,437 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 859 | 530 | -320 | 1,658 | 18 | 2,745 |
| 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 | 29 | 201 |
| 11 | Total support. Add lines 7 through 10 | 78,383 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| 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 29 TOTAL 29 |
| 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 PROMOTIONAL/FUNDRAISING 580 WEB SERVICES/SOFTWARE SUBSCRP 312 PAYPAL FEES 44 TAXES & LICENSES 55 ROUNDING -1 UNREALIZED LOSS US TREAS 514 TOTAL 1,504 |
| FORM 990-EZ, PART II, LINE 24 | CREDIT (PREPAID) BALANCE CREDIT CARD 14 12 TOTAL 14 12 |
| 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 2024 - 3,000 TO EACH OF THE FOLLOWING 4 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 ONEWORLD'S 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 USROWING NATIONAL TEAM TRIALS/SELECTION CAMPS, USROWING NATIONAL CHAMPIONSHIPS, WORLD ROWING CHAMPIONSHIPS, AND THE OLYMPIC GAMES IN 2024. SPECIFIC EXPENSES TOWARD WHICH HPG'S USED ONEWORLD'S 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 2024 TO AMERICAN COLLEGIATE ROWING ASSOCIATION (ACRA), A 501(C)3 QUALIFIED CHARITY IN 2024 ACRA USED ONEWORLD'S GRANT TOWARD ITS COSTS OF HOSTING THE ACRA NATIONAL CHAMPIONSHIPS REGATTA FOR NON-VARSITY COLLEGE CLUB ROWING PROGRAMS IN MAY 2024. SPECIFICALLY, ACRA PLACED ONEWORLD'S 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 THIRD 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. NATIONAL TEAM ATHLETES RACING AT SENIOR (ELITE) WORLD ROWING CHAMPIONSHIPS 4,000 TOTAL TO NATIONAL ROWING FOUNDATION 501(C)3 DESIGNATED F/B/O: ONEWORLD DESIGNATED A 3,000 GRANT TO NATIONAL ROWING FOUNDATION (NRF) FOR THE BENEFIT OF THE INDIVIDUAL U.S. ATHLETES RACING IN NON-OLYMPIC BOAT CLASSES AT THE ANNUAL SENIOR (ELITE) WORLD ROWING CHAMPIONSHIPS. AFTER RECEIVING ONEWORLD'S GRANT, NRF ISSUED ITS OWN CHECKS DIRECTLY TO THESE NATIONAL TEAM ROWERS OR THEIR TRAINING CENTERS IN AUGUST 2024, AS THEY PREPARED TO TRAVEL TO 2024 WORLD CHAMPIONSHIPS. ONEWORLD DESIGNATED AN ADDITIONAL 1,000 GRANT TO NRF FOR THE BENEFIT OF AN INDIVIDUAL U.S. ATHLETE WHO HAD RACED FOR U.S. NATIONAL TEAM AT PAST WORLD ROWING CHAMPIONSHIPS IN THE PARA-ROWING MIXED DOUBLE AND MIXED FOUR BOATS. AFTER RECEIVING ONEWORLD'S ADDITIONAL GRANT, NRF ISSUED ITS OWN CHECK DIRECTLY TO THAT ATHLETE. |
| FORM 990-EZ, PART III, LINE 31 | PRO BONO SUPPORT SERVICES - NEW AND CONTINUING ACTIVITIES IN 2024: ATHLETE WELLNESS & PERFORMANCE - PHYSICAL/ATHLETIC THERAPY; SPORT SCIENCE; CONDITIONING INFO IN 2024 ONEWORLD ISSUED A TOTAL OF 1,675.00 IN PROGRAM PAYMENTS TO ATHLETE WELLNESS & PERFORMANCE PROFESSIONALS ACTIVELY SERVING COLLEGE CLUB, HIGH PERFORMANCE (HP), AND OTHER AMATEUR ROWERS. THAT TOTAL WAS DISPENSED AS FOLLOWS: 575 WAS PAID TO CG ATHLETIC THERAPY LLC/NANCY GALLAGHER DAT TO HELP PROVIDE DISCOUNTED WEEKLY ATHLETIC THERAPY SESSIONS TO AMATEUR HP ATHLETES AT PENN AC ROWING ASSOCIATION HPG IN PHILADELPHIA. NANCY HAS EXTENSIVE EXPERIENCE PROVIDING ATHLETIC THERAPY (AT) TO HP AND OTHER ROWERS AND ALSO SERVES AS PRESIDENT OF HER COLLEGE CLUB CREW'S ALUMNI BOARD. 300 EACH WAS PAID TO ALIGNED & BALANCED ROWING LLC/KAREN CALARA MSPT AND TO LISA LOWE DPT FOR EDUCATIONAL INFO SESSIONS ON PROACTIVE PHYSICAL THERAPY DELIVERED TO AMATEUR ATHLETES AT LONG BEACH (CA) ROWING ASSOCIATION'S SUMMER U-23/PRE-HP ROWING CAMP. 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 INDIVIDUALS. 500 WAS PAID TO SCIENCE OF ROWING LLC TO COVER FIVE FULL-YEAR SUBSCRIPTIONS FREE OF CHARGE FOR AMATEUR COLLEGE AND HP ROWERS TO SCIENCE OF ROWING'S ONLINE KNOWLEDGE BASE AND PRESENTATIONS THAT DISTILL THE LATEST RESEARCH IN PHYSIOLOGY, BIOMECHANICS AND MORE INTO ACTIONABLE INSIGHTS FOR CONDITIONING, TECHNIQUE, AND INJURY PREVENTION. ONEWORLD ALSO CONTINUED TO DISTRIBUTE BOOKS ON PHYSICAL THERAPY, E.G., ALL THE RIGHT MOVES BY BRIAN LAMBERT PT; ON EXERCISE SCIENCE, E.G., ENDURE BY ALEX HUTCHINSON, PHD; AND ON NUTRITION, E.G., SPORTS NUTRITION GUIDEBOOK BY NANCY CLARK RD/CSSD, FREE OF CHARGE TO COLLEGE CLUB AND HPG ROWERS AND COACHES IN ONEWORLD'S BENEFICIARY COMMUNITIES. ONEWORLD ALSO FIRST MET IN 2023 WITH WILL RUTH, NSCA-CSCS, WHO IS THE FORMER 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 THE AUTHOR OF ROWING STRONGER: STRENGTH TRAINING TO MAXIMIZE ROWING PERFORMANCE AND, IN 2024 WILL CONTINUED TO OFFER 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. ADVOCACY AND EDUCATION WE CONTINUED IN 2024 TO CULTIVATE ONEWORLD'S PROFILE AS A 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. 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 OPPORTUNITIES, 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 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. |
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