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Passes our checks

United States Luge Federation Foundation Inc

EIN 14-1675816 · Lake Placid, NY

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

LegitimacyPassesRegistration and standingFinancial healthWeak14 out of 100GovernanceWeak29 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SEE SCHEDULE OTHE PURPOSE OF THIS ORGANIZATION SHALL BE TO PROVIDE FOR THE RAISING, RECEIVING AND MANAGING OF CERTAIN FUNDS, ALL FOR THE SOLE BENEFIT OF THE UNITED STATES LUGE ASSOCIATION (USLA), A NEW YORK STATE NON-PROFIT CORPORATION, ALREADY SO ORGANIZED AS A NON-PROFIT, CHARITABLE, TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF THE UNITED STATES.

Income
$37,704
Spending
$53,541
Reserves
1.9 months of spending
Largest source of income
donations and private grants, 100%
Employees
0
Volunteers
0
Highest pay
$160,961, executive director

Source: Form 990 for the year ending March 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 14 out of 100. Higher than 2% of charities in its peer group (recreation and sports, under $250k).

  • Reserves

    10 of 35

    Spendable reserves would cover 1.9 months of spending.

  • Debt

    2 of 20

    It owes 99% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 42% of income.

  • Income trend

    0 of 15

    Income fell 33% on the year before.

Source: Form 990 for the year ending March 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 29 out of 100. Higher than 14% of charities in its peer group (recreation and sports, under $250k).

  • Independent board

    0 of 25

    1 of 1 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • No reported misuse

    10 of 10

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

Source: Form 990 for the year ending March 31, 2024, 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 (1)
  1. PROGRAM EXPENSES ARE INCURRED TO RECEIVE AND MANAGE FUNDS FOR THE BENEFIT OF THE UNITED STATES LUGE ASSOCIATION, A 501 (C) NON PROFIT ORGANIZATION.

Source: Form 990 for the year ending March 31, 2024, 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 March 2024.

    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 April 1988.

    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.

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.