United States Figure Skating Association

Nonprofit profile at a glance

EIN
840768715
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Colorado Spring, CO, USA
Phone
7196355200
Rating
80
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$33,489,899
Expenses
$29,571,757
Assets
$19,593,746
Liabilities
$9,348,357

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

Leadership & pay

26 people listed

Executive titles in this filing

  • TRACY MAREK (CHIEF EXECUTIVE OFFICER - PART YEAR)
  • SAM AUXIER (PRESIDENT)
  • AMANDA EVORA WILL (ATHLETE DIRECTOR/VICE PRESIDENT)

Highest reported compensation

  • TRACY MAREK (CHIEF EXECUTIVE OFFICER - PART YEAR): $533,655 total reported compensation
  • JOHN ANDERSON (CHIEF LEGAL OFFICER): $333,714 total reported compensation
  • ERIC FEHR (CFO): $216,894 total reported compensation

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

Overview

Mission

As the national governing body, the mission of the united states figure skating association is to provide programs to encourage participation and achievement in the sport of figure skating on ice, and particularly: a) to serve as the national governing body in the sport of figure skating on ice as recognized by the united states olympic committee (usoc), and to serve as the united states member of the international skating union (isu); b) to take all steps necessary to regulate, govern and promote figure skating on ice throughout the united states, including the raising of funds to support activities of us figure skating by dues, the sale of publications, the conduct of competitions, carnival assessments, sanction fees and any other lawful means, provided that none of the income of us figure skating inures to the private profit of any of its members; and c) to define and maintain uniform standards of skating proficiency.

What it reported doing in 2024

Development and support of athletes - u.s. Figure skating is dedicated to fostering the development of athletes at all levels, from grassroots to elite competition, ensuring that they receive the resources, training, and support necessary to achieve their full potential. I. High-performance support services - u.s. Figure skating provides elite athletes with access to funding, specialized coaching, sports science, and medical support to enhance performance and well-being. Development camps, technical analysis, and mentorship programs further support long-term success.ii. National and international competitions - the organization administers the u.s. Figure skating qualifying competition structure, including sectional and national championships, and assigns athletes to international events such as isu grand prix competitions, world championships, and the olympic games. Support includes travel coordination, financial assistance, and mentorship for team USA athletes.iii. Targeted support - programs such as the u.s. Figure skating athlete support (asupp), the competitive skaters assistance program (csap), and the academic scholarship program (asp) provide financial aid, training resources, and development opportunities for skaters at all levels. Scholarships, grants, and coaching education further strengthen the athlete pipeline.iv. Safesport programs - u.s. Figure skating enforces comprehensive safesport policies to ensure athlete safety, including mandatory training, misconduct reporting systems, and athlete protection policies aligned with the u.s. Center for safesport.

Operating model

Revenue model
Earned-program. 79% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - The filed numbers largely add up and most voting board members are independent. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 95
  • Accountability: 100
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.1%; rating input score 62
  • Program expense ratio: 69.8%; rating input score 70
  • Fundraising efficiency: $3.06 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.7%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 15th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 62.1% of revenue deployed · 69.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $20.6M in reported program spending
  • Leadership: top reported pay $534K · 26 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $825K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.