World Cube Association

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Our mission is to have more competitions in more countries with more people and more fun, under fair and equal conditions.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 82-3825954) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
Run by 572 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $249K a year · 44% of revenue · last 3 filings
A surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
70%
of spending
70% of spending went to programs.
Pt IX · Ln 25 · col B
9.4 mo
of spending, in cash
9.4 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $39
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.2% of total assets
Liabilities are 0.2% of assets.
Pt X · Ln 26
Independent board members
4
of 4 voting members
4 of 4 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$722K
+13% vs prior year
Spent
$475K
To programs
70%
Net assets
$795K
By yearFY2022–FY2024
Revenue
$722K
FY2024▲ +13%
Tap a bar for its year
Revenue by fiscal year
FY2022$353K
FY2023$641K
FY2024$722K
Expenses
$475K
FY2024▲ +102%
Tap a bar for its year
Expenses by fiscal year
FY2022$258K
FY2023$236K
FY2024$475K
Net assets
$795K
FY2024▲ +45%
Tap a bar for its year
Net assets by fiscal year
FY2022$143K
FY2023$548K
FY2024$795K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2018.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $334K Management & general 30% · $141K

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

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
Chair/Exe Dir
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
See World Cube Association 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 15aNo

Programs and updates

Promotes global competitions with more participants and fun, ensuring fair play.

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1 program · $334K · in their own filed words · FY2024
01

Our Goals

The World Cube Association wants to bring opportunities for community membership and leadership to young people around the world through increasing the accessibility of our twisty puzzle competitions.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 82-3825954) · Dispute this line
$334Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$39

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$722K
Ln 12
Fees for servicesLn 2g$699K
Gifts and grantsLn 1h$15K
Investment incomeLn 3$7K
Money outPt IX
$475K
Ln 25
Programscol B$334K
Managementcol C$141K
Owns and owesPt X
$795K
net assets · Ln 32
Cash and savingsLn 1–2$371K
Total assetsLn 16$796K
LiabilitiesLn 26$2K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$15K
Noncash giftsLn 1g$9K
Fees for servicesLn 2g$699K
Investment incomeLn 3$7K
Gains on assetsLn 7$1K
Total revenueLn 12$722K
Assets in detailPt X, end of year
CashLn 1$220K
SavingsLn 2$151K
Cash and savings togetherLn 1–2$371K
Accounts receivableLn 4$6K
Prepaid expenses and deferred chargesLn 9$165K
Intangible assetsLn 14$240K
Other assetsLn 15$15K
Total assetsLn 16$796K
LiabilitiesLn 26$2K
Net assetsLn 32$795K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6572
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$324K$371K
Total assetsLn 16$548K$796K
LiabilitiesLn 26$0$2K
Net assetsLn 32$548K$795K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$15K$15K
Legal feesLn 11b$45K$45K
Accounting feesLn 11c$12K$12K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$94K$65K$29K
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$23K$12K$10K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$288K$256K$31K
All other expensesLn 24e$0
Total functional expensesLn 25$475K$334K$141K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 14, 2025 $722K$475K$247K$795K 990 PDF
FY2023Filed with the IRS Oct 30, 2024 $641K$236K$406K$548K 990 PDF
FY2022Filed with the IRS Nov 14, 2023 $353K$258K$95K$143K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $721,545 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $29,836$15,089
I-9 Program service revenuePrior year $605,921$699,399
I-10 Investment incomePrior year $5,265$7,279
I-11 Other revenuePrior year $98−$222
I-12 Total revenuePrior year $641,120$721,545
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $235,595$475,003
I-18 Total expensesPrior year $235,595$475,003
I-19 Revenue less expensesPrior year $405,525$246,542
Part VI · Governance 4 of 4 board members independent, 2 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $721,545 across 8 lines filed
Lines not itemized here account for −$888 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$15,089
VIII-1g Noncash contributions (included above)$9,160
VIII-1h Total contributions, gifts and grants$15,089
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$699,399
VIII-3 Investment income$5,932
VIII-7 Net gain or loss on sales of assets$1,347
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)$666
VIII-12 Total revenue$721,545
Part IX · Statement of functional expenses $475,003 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management feesManagement $14,577$14,577
IX-11b Legal feesManagement $44,856$44,856
IX-11c Accounting feesManagement $11,510$11,510
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technologyPrograms $64,931 · Management $28,664$93,595
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $12,465 · Management $10,389$22,854
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $256,157 · Management $31,454$287,611
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $333,553 · Management $141,450 · Fundraising $0$475,003
Part X · Balance sheet $796,309 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $46,035$219,926
X-2 Savings and temporary cash investmentsStart of year $277,860$150,792
X-4 Accounts receivableStart of year $9,715$5,719
X-9 Prepaid expenses and deferred chargesStart of year $121,431$165,000
X-14 Intangible assetsStart of year $87,393$239,872
X-15 Other assetsStart of year $5,592$15,000
X-16 Total assetsStart of year $548,026$796,309
X-17 Accounts payable and accrued expenses$1,741
X-26 Total liabilitiesStart of year $0$1,741
X-27 Net assets without donor restrictionsStart of year $548,026$794,568
X-32 Total net assets or fund balancesStart of year $548,026$794,568
X-33 Total liabilities and net assetsStart of year $548,026$796,309
Part XI · Reconciliation of net assets $794,568 net assets at year end
XI-1 Total revenue$721,545
XI-2 Total expenses$475,003
XI-3 Revenue less expenses$246,542
XI-4 Net assets at start of year$548,026
XI-10 Net assets at end of year$794,568

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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