UNITED STATES LUGE ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1978

Legal Domicile

Principal Officer

SCOTT RIEWALD

Phone

5185232071

Tax Period

2024-09-01 to 2025-08-31

UNITED STATES LUGE ASSOCIATION, founded in 1978, is a community nonprofit that reported $3.3M in total revenue in fiscal year 2024. Revenue decreased 15% compared to the prior year. Expenses of $3.2M left a modest 4% surplus.

Mission

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.

Program Service Accomplishments

Program 1

Expenses: $1,778,692 Revenue: $563,454

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...

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.

Program 2

Expenses: $71,799

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...

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.

Program 3

Expenses: $373,717

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...

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

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $2,751,157

Program Service Revenue $550,958

Investment Income $0

Other Revenue $4,575

TOTAL REVENUE $3,306,690

Expense Breakdown

Grants Paid $0

Salaries & Benefits $961,628

Fundraising Expenses $355,922

Program Expenses $2,342,451

Other Expenses $2,225,613

TOTAL EXPENSES $3,187,241

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,306,690	$3,871,701	-0.1%
Expenses	$3,187,241	$3,761,716	-0.2%
Net Income	$119,449	$109,985	+0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$83,937

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT HUGHES	PRESIDENT	1.00	Officer Director	$0	$0	$0
TY DANCO	TREASURER	1.00	Officer Director	$0	$0	$0
ROB POKELWALDT	SECRETARY	1.00	Officer Director	$0	$0	$0
JENNIFER WESSELHOFF	DIRECTOR	1.00	Director	$0	$0	$0
BRUCE NORMAN	DIRECTOR	1.00	Director	$0	$0	$0
JEFF YOUNG	DIRECTOR	1.00	Director	$0	$0	$0
LARRY DOLAN	EASTERN REGION REP	1.00	Director	$0	$0	$0
MICHAEL THOMAS	WESTERN REGION REP	1.00	Director	$0	$0	$0
CHRIS MAZDZER	ATHLETE REP	1.00	Director	$0	$0	$0
SUMMER BRITCHER	ATHLETE REP (END 12/24)	1.00	Director	$0	$0	$0
ASHLEY FARQUHARSON	ATHLETE REP (START 12/24)	1.00	Director	$0	$0	$0
TUCKER WEST	ATHLETE REP	1.00	Director	$0	$0	$0
ZACK DIGREGORIO	ATHLETE REP	1.00	Director	$0	$0	$0
SCOTT RIEWALD	CEO	40.00	Officer	$71,372	$12,565	$83,937

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$3,306,690	$3,187,241	$2,000,528	$119,449
2024	$3,871,701	$3,761,716	$1,550,944	$109,985
2023	$3,151,609	$3,420,999	$1,969,519	$-269,390
2022	$2,637,600	$3,005,383	$2,303,442	$-367,783
2021	$2,651,686	$2,262,026	$3,001,507	$389,660
2020	$2,904,651	$2,887,157	$2,387,098	$17,494
2019	$3,035,890	$3,181,251	$1,923,711	$-145,361
2018	$3,079,830	$3,185,710	$1,822,664	$-105,880