USA Gymnastics FY2022 filing

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $5,000 a year, plus $10 a year for the ID check.

How does your 990 look to donors? Take the 10-Question Audit

USA Gymnastics is the designated national governing body for the sport of Gymnastics in the united states.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$2.3M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $2.3M a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$2.3M
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 5.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2.3M
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$19.0M
121% of total assets
Concern: liabilities are 121% of assets; over 80%.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$38.2M
+35% vs prior year
Spent
$29.0M
To programs
78%
Net assets
−$3.3M
By yearFY2020–FY2024
Revenue
$38.2M
FY2022▲ +35%
Tap a bar for its year
Revenue by fiscal year
FY2020$23.6M
FY2021$28.4M
FY2022$38.2M
FY2023$27.6M
FY2024$40.2M
Expenses
$29.0M
FY2022▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2020$21.1M
FY2021$31.2M
FY2022$29.0M
FY2023$30.9M
FY2024$34.1M
Net assets
−$3.3M
FY2022▲ +47%
Tap a bar for its year
Net assets by fiscal year
FY2020−$4.2M
FY2021−$6.2M
FY2022−$3.3M
FY2023−$6.6M
FY2024−$493K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1982.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $22.5M Management & general 22% · $6.5M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

25 people listed on the 990; $2.3M paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$618,200Pt VII · Sec A
Chief Operating Officer
$291,935Pt VII · Sec A
Chief Legal Officer
$257,424Pt VII · Sec A
Chief Program Officer
$253,357Pt VII · Sec A
Chief of Athlete Wellness
$214,498Pt VII · Sec A
Chief Membership Officer
$182,465Pt VII · Sec A
Chief Comm & Mktg Officer
$165,998Pt VII · Sec A
Chief Financial Officer
$162,750Pt VII · Sec A

Li Li Leung’s $731K as Chief Executive Officer is at the 92nd percentile of top reported officer pay among 290 $10–100M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Li Li Leung$730,556$577,925$618,200$441,334$382,488
Lauryn Turner$324,326$275,573—$214,020$141,114
Lauryn Turner Eff 122——$291,935——
Stefanie Korepin$272,195$226,648$253,357$195,315$177,519
Debbie Shon$155,172$240,647$257,424$157,058—
Kimberly Kranz$232,977$216,862$214,498$195,476$165,226
Carol Fabrizio————$214,223
Erica Koven$203,684$174,773$182,465$151,379—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See USA Gymnastics executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Governs gymnastics nationwide, setting standards and promoting the sport.

Questions for USA Gymnastics

Tap to ask. USA Gymnastics sees how many people are interested.

Your first name shows with your question. USA Gymnastics answers here, for everyone.

3 programs · $19.9M · in their own filed words · FY2022
01

Program Services

Usa gymnastics has the responsibility to select, develop and train the gymnastics national and olympic teams. Expenses include travel to international competition, training camps, athlete and coach support, apparel, judges, development and training and early talent identification.

$11.5Mprogram expense
02

Member Services

Usa gymnastics has over 200,000 members affiliated with over 2,500 independently operated organizations to which it provides a variety of services and benefits. Benefits include participant accident insurance coverage to competing members, and liability coverage to hosts of sanctioned competitions.

$5.3Mprogram expense
03

Hosted Competitions

As the national governing body of the sport of gymnastics, usa gymnastics conducts regional, national and international competitions, including the national championships and olympic trials.

$3.1Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$2.3M
Grants paid · 7 grants · $7.9M · 2020–2024
Unitemized GrantFY2024$2,114,799
Unitemized GrantFY2023$1,577,485
Unitemized GrantFY2022$1,952,273
Unitemized GrantFY2021$1,094,661
Unitemized GrantFY2020$1,161,967

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$38.2M
Ln 12
Fees for servicesLn 2g$18.0M
Other incomeLn 4–11$15.9M
Gifts and grantsLn 1h$4.3M
Money outPt IX
$29.0M
Ln 25
Programscol B$22.5M
Managementcol C$6.5M
Owns and owesPt X
−$3.3M
net assets · Ln 32
Cash and savingsLn 1–2$12.3M
Total assetsLn 16$15.7M
LiabilitiesLn 26$19.0M
PeoplePt VI, VII
25
listed · VII A
PaidVII A10
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.3M
Noncash giftsLn 1g$57K
Fees for servicesLn 2g$18.0M
Investment incomeLn 3$22K
Other incomeLn 4–11$15.9M
Gains on assetsLn 7$14K
Total revenueLn 12$38.2M
Assets in detailPt X, end of year
CashLn 1$9.2M
SavingsLn 2$3.1M
Cash and savings togetherLn 1–2$12.3M
Accounts receivableLn 4$1.6M
Inventories for sale or useLn 8$245K
Prepaid expenses and deferred chargesLn 9$384K
Land, buildings, equipmentLn 10c$339K
Other assetsLn 15$830K
Total assetsLn 16$15.7M
LiabilitiesLn 26$19.0M
Net assetsLn 32−$3.3M
OperationsPt I, VI
EmployeesI 569
VolunteersI 63,800
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$57K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$7.8M$12.3M
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$127K$339K
Total assetsLn 16$10.1M$15.7M
LiabilitiesLn 26$16.2M$19.0M
Net assetsLn 32−$6.2M−$3.3M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K$3K
Grants to domestic individualsLn 2$2.0M$2.0M
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$1.5M$1.1M$394K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$4.1M$3.0M$1.1M
Pension plan contributionsLn 8$158K$115K$43K
Other employee benefitsLn 9$553K$404K$149K
Payroll taxesLn 10$346K$252K$93K
Management feesLn 11a$0
Legal feesLn 11b$128K$128K
Accounting feesLn 11c$120K$120K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$2.6M$1.9M$703K
Advertising and promotionLn 12$0
Office expensesLn 13$1.7M$1.2M$452K
Information technologyLn 14$222K$162K$60K
RoyaltiesLn 15$0
OccupancyLn 16$821K$599K$222K
TravelLn 17$6.1M$4.4M$1.6M
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$105K$105K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$73K$73K
InsuranceLn 23$4.4M$3.2M$1.2M
Other expenses (24a–d)Ln 24$4.3M$4.3M$34K
Total functional expensesLn 25$29.0M$22.5M$6.5M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Sep 9, 2025 $40.2M$34.1M$6.1M−$493K 990 PDF
FY2023Filed with the IRS Nov 7, 2024 $27.6M$30.9M−$3.3M−$6.6M 990 PDF
FY2022 ViewingFiled with the IRS Nov 15, 2023 $38.2M$29.0M$9.1M−$3.3M 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $28.4M$31.2M−$2.9M−$6.2M 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $23.6M$21.1M$2.5M−$4.2M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash J · Pay O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $38,155,004 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,656,612$4,266,949
I-9 Program service revenuePrior year $18,654,457$17,986,646
I-10 Investment incomePrior year −$8,314$22,174
I-11 Other revenuePrior year $1,057,651$15,879,235
I-12 Total revenuePrior year $28,360,406$38,155,004
I-13 Grants and similar amounts paidPrior year $1,107,880$1,955,561
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $5,659,876$6,591,605
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $24,447,840$20,479,413
I-18 Total expensesPrior year $31,215,596$29,026,579
I-19 Revenue less expensesPrior year −$2,855,190$9,128,425
Part VI · Governance 16 of 16 board members independent, no flags
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $38,155,004 across 12 lines filed
Lines not itemized here account for $937,731 of total revenue; see the IRS return.
VIII-1d Related organizations$317,000
VIII-1f All other contributions, gifts and grants$3,949,949
VIII-1g Noncash contributions (included above)$57,147
VIII-1h Total contributions, gifts and grants$4,266,949
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $17,986,646$17,986,646
VIII-3 Investment incomeExcluded from tax $8,643$8,643
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax $13,531$13,531
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $222,949 · Excluded from tax $14,718,555$14,941,504
VIII-12 Total revenueRelated to mission $18,909,401 · Excluded from tax $14,978,654$38,155,004
Part IX · Statement of functional expenses $29,026,579 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $3,288$3,288
IX-2 Grants to domestic individualsPrograms $1,952,273$1,952,273
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $1,065,014 · Management $393,909$1,458,923
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $2,975,718 · Management $1,100,608$4,076,326
IX-8 Pension plan contributionsPrograms $115,187 · Management $42,604$157,791
IX-9 Other employee benefitsPrograms $403,602 · Management $149,277$552,879
IX-10 Payroll taxesPrograms $252,351 · Management $93,335$345,686
IX-11a Management fees$0
IX-11b Legal feesManagement $128,179$128,179
IX-11c Accounting feesManagement $119,592$119,592
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $1,903,692 · Management $703,101$2,606,793
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $1,221,670 · Management $451,851$1,673,521
IX-14 Information technologyPrograms $161,704 · Management $59,809$221,513
IX-15 Royalties$0
IX-16 OccupancyPrograms $599,047 · Management $221,565$820,612
IX-17 TravelPrograms $4,419,667 · Management $1,634,672$6,054,339
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $104,599$104,599
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $73,169$73,169
IX-23 InsurancePrograms $3,203,827 · Management $1,184,977$4,388,804
IX-24 Other expenses (24a–d)Programs $4,254,380 · Management $33,912$4,288,292
IX-25 Total functional expensesPrograms $22,531,420 · Management $6,495,159 · Fundraising $0$29,026,579
Part X · Balance sheet $15,675,121 assets, 30 lines filed
X-1 Cash, non-interest-bearingStart of year $7,828,858$9,209,337
X-2 Savings and temporary cash investmentsStart of year $0$3,100,434
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $1,874,132$1,567,541
X-5 Loans to officers and key peopleStart of year $0$0
X-6 Loans to other insidersStart of year $0$0
X-7 Notes and loans receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $164,492$244,636
X-9 Prepaid expenses and deferred chargesStart of year $68,643$384,221
X-10c Land, buildings and equipment, netStart of year $127,370$338,827
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$830,125
X-16 Total assetsStart of year $10,063,495$15,675,121
X-17 Accounts payable and accrued expensesStart of year $10,205,121$6,464,864
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $6,025,231$6,409,762
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-21 Escrow or custodial accountsStart of year $0$0
X-22 Loans from officers and insidersStart of year $0$0
X-23 Secured mortgages and notes payableStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$5,240,588
X-25 Other liabilitiesStart of year $9,773$845,126
X-26 Total liabilitiesStart of year $16,240,125$18,960,340
X-27 Net assets without donor restrictionsStart of year −$6,176,630−$3,285,219
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year −$6,176,630−$3,285,219
X-33 Total liabilities and net assetsStart of year $10,063,495$15,675,121
Part XI · Reconciliation of net assets −$3,285,219 net assets at year end
XI-1 Total revenue$38,155,004
XI-2 Total expenses$29,026,579
XI-3 Revenue less expenses$9,128,425
XI-4 Net assets at start of year−$6,176,630
XI-8 Prior period adjustments−$6,237,014
XI-10 Net assets at end of year−$3,285,219

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.