International Cheer Union

Nonprofit profile at a glance

EIN
260403050
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Memphis, TN, USA
Phone
9016283677
Rating confidence
Limited
Sector
Chambers of Commerce & Business Leagues

Reported finances

Revenue
$1,320,668
Expenses
$2,110,430
Assets
$244,669
Liabilities
$1,796,231

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • JEFFERY G WEBB (PRESIDENT AND COUNCIL MEMB)
  • YULIA SAUTINA (VICE PRESIDENT)
  • PAMELA CHANG ESTEVEZ (VICE PRESIDENT)
  • KARL A OLSON (SECRETARY GENERAL/ CEO)

Highest reported compensation

  • KARL A OLSON (SECRETARY GENERAL/ CEO): $161,671 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Develop interest and participation in cheerleading, promote cheerleading safety, act as an international governing body for cheerleading, educate coaches and officials, and conduct a world cheerleading championship.

What it reported doing in 2024

World cheerleading championship (wcc): the wcc conducts the following:- icu world & junior world championships of 3,000 athletes from 70 nations- icu continental championships & cups in verona, italy (europe), bali, indonesia (asia), durban, south africa (africa), and a world cup in seoul korea (for world club teams).- the international olympic committee has recognized cheerleading as an offical olympic sport.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 70
  • Accountability: 70
  • Sustainability: 8
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.9%; rating input score 93; 24th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -59.8%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 7.34; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 7.7%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 16% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: -18.7% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 9.1% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 13 of 14 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.4M in reported program spending
  • Leadership: top reported pay $162K · 14 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 11 of 11 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.