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United States Luge Association Inc

EIN 14-1638206 · Lake Placid, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak45 out of 100GovernanceStrong90 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO PROVIDE FOR THE ACHIEVEMENT OF ATHLETIC EXCELLENCE IN THE SPORT OF LUGE, WITH THE HIGHEST DEGREE OF SPORTSMANSHIP, HONOR, DEDICATION AND VICTORY AS THE STANDARD.

Income
$3.3 million
Spending
$3.2 million
Spent on programs
74%
Reserves
-0.5 months of spending
Largest source of income
donations and private grants, 73%
Employees
19
Volunteers
50
Highest pay
$83,937, ceo

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 45 out of 100.

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    10 of 20

    It owes 47% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 4% of income.

  • Income trend

    5 of 15

    Income fell 15% on the year before.

  • Spending floor

    15 of 15

    73% of spending went to programs and raising each dollar of donations cost 13 cents.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 90 out of 100.

  • Independent board

    25 of 25

    12 of 12 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $1.8 million spent. NATIONAL TEAMS - EXPENSES RELATED TO THE VARIOUS NATIONAL TEAM COMPETITIONS AND TO THE TEAM SELECTION PROCESS, INCLUDING NATIONAL AND INTERNATIONAL COMPETITION IN ACCORDANCE WITH THE ASSOCIATION'S ROLE AS NATIONAL GOVERNING BODY FOR THE OLYMPIC SPORT OF LUGE.
  2. $71,799 spent. RECRUITMENT - EXPENSES INCURRED IN RECRUITING ATHLETES FOR PARTICIPATION IN AMATEUR LUGE COMPETITION, INCLUDING A NATIONWIDE RECRUITMENT TOUR DESIGNED TO IDENTIFY, TRAIN AND QUALIFY YOUNG ATHLETES FOR THE USA LUGE JUNIOR DEVELOPMENT TEAM.
  3. $373,717 spent. ATHLETE DEVELOPMENT - THE USLA'S DEVELOPMENT PROGRAM SUPPORTS THE JUNIOR DEVELOPMENT TEAM AND JUNIOR CANDIDATE TEAM, THE ENTRY LEVEL TEAMS INTO THE USLA PROGRAM. THIS PROGRAM SUPPORTS TRAINING FOR THE FIRST AND SECOND YEAR SLIDERS. THE ATHLETE DEVELOPMENT PROGRAM ALSO SUPPORTS THE DEVELOPMENT OF THE NEW EQUIPMENT AND TECHNIQUES WHICH STRENGTHENS THE SPORT OF LUGE
  4. $118,243 spent. TECHNICAL COMMITTEE, RACING SERVICES, AND LAKE PLACID USOP EVENT.
  5. RACING SERVICES

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending August 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 1994.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

  7. Could it be confused with another charity? Worth knowing.

    A much larger organization has a similar name: United States Golf Association (Far Hills, NJ), EIN 13-1427105. If that is the one you meant, check the EIN before giving.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.