USA Gymnastics

Nonprofit profile at a glance

EIN
751847871
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2020
Location
Indianapolis, IN, USA
Phone
(317) 237-5050
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Official website

Reported finances

Revenue
$40,189,841
Expenses
$34,109,415
Assets
$19,724,078
Liabilities
$20,216,955

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

Leadership & pay

29 people listed

Executive titles in this filing

  • Li Li Leung (Chief Executive Officer)

Highest reported compensation

  • Li Li Leung (Chief Executive Officer): $785,771 total reported compensation
  • Lauryn Turner (Chief Operating Officer): $368,647 total reported compensation
  • Stefanie Korepin (Chief Program Officer): $313,355 total reported compensation

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

Overview

Mission

USA Gymnastics is the National Governing Body (NGB) for the sport of gymnastics in the United States, consistent with the Ted Stevens Olympic & Amateur Sports Act, the Bylaws of the United States Olympic Committee and the International Gymnastics Federation.

What it reported doing in 2024

Safety and Response - USA Gymnastics is committed to provide a safe environment, creating a foundation for competitive excellence both in and beyond the gym, and holistically developing our gymnasts. USA Gymnastics provides awareness, prevention, and reporting information regarding sexual and other misconduct to professional members, members clubs, athlete members, and their facilities. In December 2021 USA Gymnastics Leadership approved and adopted a revised safe sport policy, which is mandatory for all members to comply with. This policy includes increasing the number of individuals who fall under USA Gymnastics' jurisdiction, increasing the categories of misconduct, addressing and prohibiting boundary violations and grooming behaviors, requiring the notification to USA Gymnastics or U.S. Center for SafeSport for any misconduct, and requiring covered individuals to take a designated safe sport course every two years.

Operating model

Revenue model
Other-operating. 83% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 91% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 67
  • Accountability: 87
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.1%; rating input score 59
  • Program expense ratio: 68.8%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 94.1%; rating input score 94; 27th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.1%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 1.02; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 9.5%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 2.8% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • What they do: 8 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 59.1% of revenue deployed · 68.8% of spending went to programs
  • Governance: 16 of 17 board members independent · 7 of 9 filing controls reported
  • Programs: 6 filed program accomplishments · $23.5M in reported program spending
  • Leadership: top reported pay $786K · 29 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.2M reported
  • Consistency: 39 of 39 current checks pass
  • Schedules: 10 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 14 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.