Civic Intelligence

United States Hang Gliding And

EIN 23-7171363 • 501(c)3 • Colorado Springs, CO

Profile

Ushpa is the national organization responsible for the development, promotion and adminstration of the hang gliding and paragliding activities in the united states.

PO Box 1330Colorado Springs, CO 80901

www.ushpa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.25x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.38x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

30th percentile

-4.2%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$142,162

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

29th percentile

-3.0%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

2.1%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,792,842

Down $87,149 (-3.0%) from 2023

Liabilities

Down

$687,785

Down $18,067 (-2.6%) from 2023

Net Assets

Down

$2,105,057

Down $69,082 (-3.2%) from 2023

Revenue

Up

$1,793,022

Up $37,223 (+2.1%) from 2023

Expenses

Up

$1,868,067

Up $201,344 (+12%) from 2023

Net Income

Down

-$75,045

Down $164,121 (-184%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $952,960Liabilities 2010: $416,367Net Assets 2010: $536,5932010Assets 2011: $1,011,398Liabilities 2011: $416,593Net Assets 2011: $594,8052011Assets 2012: $917,798Liabilities 2012: $471,698Net Assets 2012: $446,1002012Assets 2013: $965,666Liabilities 2013: $580,617Net Assets 2013: $385,0492013Assets 2014: $1,011,869Liabilities 2014: $567,324Net Assets 2014: $444,5452014Assets 2015: $1,671,506Liabilities 2015: $681,909Net Assets 2015: $989,5972015Assets 2016: $2,374,367Liabilities 2016: $812,762Net Assets 2016: $1,561,6052016Assets 2017: $2,324,303Liabilities 2017: $788,116Net Assets 2017: $1,536,1872017Assets 2018: $2,248,584Liabilities 2018: $770,966Net Assets 2018: $1,477,6182018Assets 2019: $2,326,831Liabilities 2019: $765,314Net Assets 2019: $1,561,5172019Assets 2020: $2,477,056Liabilities 2020: $813,358Net Assets 2020: $1,663,6982020Assets 2021: $2,767,707Liabilities 2021: $817,572Net Assets 2021: $1,950,1352021Assets 2022: $2,848,386Liabilities 2022: $765,304Net Assets 2022: $2,083,0822022Assets 2023: $2,879,991Liabilities 2023: $705,852Net Assets 2023: $2,174,1392023Assets 2024: $2,792,842Liabilities 2024: $687,785Net Assets 2024: $2,105,0572024

Highlighted filing

2024

Assets$2,792,842
Liabilities$687,785
Net Assets$2,105,057

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,053,9872010Expenses 2011: $1,049,7152011Expenses 2012: $1,278,5452012Revenue 2013: $1,267,508Expenses 2013: $1,328,559Net Income 2013: -$61,0512013Revenue 2014: $1,431,400Expenses 2014: $1,371,904Net Income 2014: $59,4962014Revenue 2015: $2,066,695Expenses 2015: $1,519,777Net Income 2015: $546,9182015Revenue 2016: $2,518,251Expenses 2016: $1,706,177Net Income 2016: $812,0742016Revenue 2017: $1,478,848Expenses 2017: $1,511,990Net Income 2017: -$33,1422017Revenue 2018: $1,590,548Expenses 2018: $1,636,993Net Income 2018: -$46,4452018Revenue 2019: $1,607,854Expenses 2019: $1,523,145Net Income 2019: $84,7092019Revenue 2020: $1,610,258Expenses 2020: $1,508,369Net Income 2020: $101,8892020Revenue 2021: $1,901,590Expenses 2021: $1,620,942Net Income 2021: $280,6482021Revenue 2022: $1,624,794Expenses 2022: $1,486,875Net Income 2022: $137,9192022Revenue 2023: $1,755,799Expenses 2023: $1,666,723Net Income 2023: $89,0762023Revenue 2024: $1,793,022Expenses 2024: $1,868,067Net Income 2024: -$75,0452024

Highlighted filing

2024

Revenue$1,793,022
Expenses$1,868,067
Net Income-$75,045

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.69$2.11$1.79$1.87$0.08
2023Detailed filing. Detailed filing data is available for this year.$2.88$0.71$2.17$1.76$1.67$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.85$0.77$2.08$1.62$1.49$0.14
2021Detailed filing. Detailed filing data is available for this year.$2.77$0.82$1.95$1.90$1.62$0.28
2020Detailed filing. Detailed filing data is available for this year.$2.48$0.81$1.66$1.61$1.51$0.10
2019Detailed filing. Detailed filing data is available for this year.$2.33$0.77$1.56$1.61$1.52$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.25$0.77$1.48$1.59$1.64$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.32$0.79$1.54$1.48$1.51$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.37$0.81$1.56$2.52$1.71$0.81
2015Detailed filing. Detailed filing data is available for this year.$1.67$0.68$0.99$2.07$1.52$0.55
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.57$0.44$1.43$1.37$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.97$0.58$0.39$1.27$1.33$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.47$0.45$1.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.42$0.59$1.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.42$0.54$1.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$1,797,325
Mission and Program Overview

Mission

Ushpa is the national organization responsible for the development, promotion and administration of the hang gliding and paragliding activities in the united states.

The naa delegates ushpa as the ngb for hang gliding, paragliding, and speed flying in the us.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$1,650,000$1,650,000→ $0
Investments in Publicly Traded Securities$6,610$584,042▲ $577,432
Land, Buildings, and Equipment, Net$131,958$124,744▼ $7,214
Cash and Non-Interest-Bearing Accounts$13,070$122,288▲ $109,218
Prepaid Expenses and Deferred Charges$92,284$114,992▲ $22,708
Savings and Temporary Cash Investments$909,709$102,410▼ $807,299
Intangible Assets$54,141$72,644▲ $18,503
Accounts Receivable$22,219$21,722▼ $497
Total Assets$2,879,991$2,792,842▼ $87,149
Liabilities
Deferred Revenue$647,991$641,727▼ $6,264
Accounts Payable and Accrued Expenses$57,861$46,058▼ $11,803
Total Liabilities$705,852$687,785▼ $18,067
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,174,139$2,105,057▼ $69,082
Total Net Assets Fund Balance$2,174,139$2,105,057▼ $69,082
Total Liabilities and Net Assets / Fund Balance$2,879,991$2,792,842▼ $87,149

Asset Categories

AssetBook ValueDepreciationBasis
Land$95,263-$95,263
Equipment$29,481$28,385$57,866
Investment Program Related Org$1,650,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Martin PalmazExecutive Director (thru 5/29/24)FT$138,117$4,045$142,162
James Bradley as of 52224Interim Executive DirectorFT$91,800-$91,800

Board Members and Trustees

NameTitle
Charles AllenPresident
Kirby RyanVice President
Bob FerrisDirector
Nellie MilfeldDirector
Nicholas GreeceDirector
Stephan MentlerDirector
Van SpurgeonDirector
Olga GrunskayaSecretary
Pamela KinnairdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$17,065
Program Service Revenue
$1,734,525
Investment Income
$33,568
Other Revenue
$7,864
All Other Contributions
$17,065
Change in Net Assets
$-75,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$606,693
Other Expenses$425,308
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$831,066--$831,066
Other Salaries and Wages$53,897$229,933-$283,830
Current Officers, Directors, Trustees, and Key Employees$23,396$210,566-$233,962
Office Expenses$146,754$65,675-$212,429
Fees for Services Other$58,908$2,652-$61,560
Fees for Services Accounting-$47,403-$47,403
Other Employee Benefits$2,830$43,331-$46,161
Payroll Taxes$7,993$31,082-$39,075
Depreciation Depletion-$30,840-$30,840
Conferences and Meetings$18,457$4,760-$23,217
Occupancy-$18,843-$18,843
Insurance$10,721--$10,721
Travel$4,114$3,935-$8,049
Fees for Services Legal-$7,090-$7,090
Information Technology-$5,156-$5,156
Grants to Domestic Orgs$5,000--$5,000
Pension Plan Contributions$440$3,225-$3,665
Total Functional Expenses$1,163,576$704,491$0$1,868,067
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has four (4) classes of membership: contributing membership (non-flying), pilot membership (flight rated), rogallo membership (instructor), and limited life membership.

Form 990, Part VI, Section A, Line 7A

There are ten (10) authorized directors of the board comprised of eight (8) elected directors and two (2) designated directors. Members elect the elected directors of the board. The elected directors elect the designated directors.

Form 990, Part VI, Section A, Line 7B

Members have the power to: (i) remove a director without cause; (ii) fill vacancies on the board; (iii) amend the articles of incorporation or bylaws; (iv) approve a contract or transaction in which a director has a material financial interest; (v) elect to wind up and dissolve the corporation; and (vi) approve a plan of distribution of assets when the corporation is in the process of winding up. Article vii (election of directors) of the bylaws may only be amended by a membership vote. The ushgpa standard operating procedures (sop) may be modified with the approval of the membership by a membership vote.

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by the officers of the organization prior to filing with the irs.

Form 990, Part VI, Section B, Line 12C

The board of directors, executive director, staff, and volunteers are required to sign an agreement including the conflict-of-interest policy upon commencement of service. Under the terms of the policy, all ushpa agents are required to disclose actual or potential conflicts of interest. Board members are required to review the policy and re-sign the agreement at the annual meeting.

Form 990, Part VI, Section B, Line 15A

The executive director's annual evaluation is written by the president and reviewed by the vice president with copies sent to the secretary and treasurer. The president recommends to the finance committee a wage and salary plan for the executive director as part of the overall yearly budget plan discussed at the association's board meeting. The rating on the executive director's performance evaluation and his/her position in the salary range established for their job and the external competitive job market conditions is used as the criteria for developing the salary plan.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict-of-interest policy, and financial statements available to the public upon request. Copies of the organization's form 990s are available on its website at https://www.ushpa.org/public/aboutushpa/about-ushpa.aspx

Filing and Contact Details

Filer

Filer Name
United States Hang Gliding and
EIN
23-7171363
Phone
7196328300
Address
PO BOX 1330, COLORADO SPRINGS, CO 80901

Signing Officer

Name
James Bradley
Title
Executive Director
Phone
3237911191
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Bradley
Formed
1974
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
6
Volunteers
66

Preparer

Firm
Cbiz Advisors LLC
Address
700 WEST 47TH STREET SUITE 1100, KANSAS CITY, MO 64112
Preparer
Lisa Burke
Phone
8169455500
Raw XML AppendixShowing 400 of 515 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR (THRU 5/29/24)
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IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
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IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt05156
IRS990/InformationTechnologyGrp/TotalAmt05156
IRS990/InsuranceGrp/ProgramServicesAmt010721
IRS990/InsuranceGrp/TotalAmt010721
IRS990/IntangibleAssetsGrp/BOYAmt054141
IRS990/IntangibleAssetsGrp/EOYAmt072644
IRS990/InvestmentIncomeGrp/ExclusionAmt033568
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt033568
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt01650000
IRS990/InvestmentsProgramRelatedGrp/EOYAmt01650000
IRS990/InvestmentsPubTradedSecGrp/BOYAmt06610
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0584042
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt028385
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0131958
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0124744
IRS990/LandBldgEquipCostOrOtherBssAmt0153129
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt09181
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt09181
IRS990/MissionDesc0TO DELIVER PROGRAMS AND SERVICES THAT SUPPORT ALL OUR MEMBERS, FOSTER A COMMUNITY OF SKILLED AND KNOWLEDGEABLE PILOTS, AND PROMOTE AND PROTECT THE FREEDOM TO FLY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02174139
IRS990/NetAssetsOrFundBalancesEOYAmt02105057
IRS990/NetIncomeOrLossGrp/ExclusionAmt0-1317
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-1317
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt05963
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02174139
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02105057
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt018843
IRS990/OccupancyGrp/TotalAmt018843
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt065675
IRS990/OfficeExpensesGrp/ProgramServicesAmt0146754
IRS990/OfficeExpensesGrp/TotalAmt0212429
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt043331
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02830
IRS990/OtherEmployeeBenefitsGrp/TotalAmt046161
IRS990/OtherRevenueTotalAmt09181
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0229933
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt053897
IRS990/OtherSalariesAndWagesGrp/TotalAmt0283830
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031082
IRS990/PayrollTaxesGrp/ProgramServicesAmt07993
IRS990/PayrollTaxesGrp/TotalAmt039075
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03225
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0440
IRS990/PensionPlanContributionsGrp/TotalAmt03665
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt092284
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0114992
IRS990/PrincipalOfficerNm0JAMES BRADLEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0813410
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1PILOT MAGAZINE
IRS990/ProgramServiceRevenueGrp/Desc2ONLINE TRAINING COURSE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01702231
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13150
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25326
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01702231
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt126968
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt25326
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt023818
IRS990/ProgSrvcAccomActy2Grp/Desc0MAGAZINE: APPROXIMATELY 8,900 MEMBERS RECEIVE THE ORGANIZATION'S MONTHLY MAGAZINE "USHPA PILOT" IN PRINT OR DIGITALLY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0147443
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt026968
IRS990/ProgSrvcAccomActy3Grp/Desc0SPORT DEVELOPMENT: EFFORTS AND EXPENSES RELATED TO ADVOCACY AND THE DEVELOPMENT OF HANG GLIDING, PARAGLIDING, SPEED FLYING, AND SITE PRESERVATION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt064934
IRS990/ProgSrvcAccomActy3Grp/GrantAmt05000
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt05326
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt018524
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt05000
IRS990/PYInvestmentIncomeAmt032851
IRS990/PYOtherExpensesAmt01214418
IRS990/PYOtherRevenueAmt021249
IRS990/PYProgramServiceRevenueAmt01683175
IRS990/PYRevenuesLessExpensesAmt089076
IRS990/PYSalariesCompEmpBnftPaidAmt0447305
IRS990/PYTotalExpensesAmt01666723
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01755799
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-75045
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt01702231
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0909709
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0102410
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt05000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt05000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt017065
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt018524
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt015608
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0275548
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0122050
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0448795
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt033568
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt032851
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03623
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0162
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0718
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt070922
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01710707
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01686735
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01590583
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01604721
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01468193
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08060939
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt033568
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt032851
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03623
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0162
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0718
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt070922
IRS990ScheduleA/InvestmentIncomeCYPct00.00830
IRS990ScheduleA/InvestmentIncomePYPct00.00490
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt09181
IRS990ScheduleA/OtherIncome509Grp/TotalAmt09181
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99010
IRS990ScheduleA/PublicSupportPY509Pct00.99210
IRS990ScheduleA/PublicSupportTotal509Amt08504734
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt05000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt05000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01727772
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01705259
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01606191
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01880269
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01590243
IRS990ScheduleA/Total509Grp/TotalAmt08509734
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01770521
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01738110
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01609814
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01880431
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01590961
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08589837
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt029481
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028385
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt057866
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt01650000
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0RECREATION RISK RETENTION GROUP, INC.
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/LandGrp/BookValueAmt095263
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt095263
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0124744
IRS990ScheduleD/TotalBookValueProgramRltdAmt01650000
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS FOUR (4) CLASSES OF MEMBERSHIP: CONTRIBUTING MEMBERSHIP (NON-FLYING), PILOT MEMBERSHIP (FLIGHT RATED), ROGALLO MEMBERSHIP (INSTRUCTOR), AND LIMITED LIFE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE TEN (10) AUTHORIZED DIRECTORS OF THE BOARD COMPRISED OF EIGHT (8) ELECTED DIRECTORS AND TWO (2) DESIGNATED DIRECTORS. MEMBERS ELECT THE ELECTED DIRECTORS OF THE BOARD. THE ELECTED DIRECTORS ELECT THE DESIGNATED DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE THE POWER TO: (I) REMOVE A DIRECTOR WITHOUT CAUSE; (II) FILL VACANCIES ON THE BOARD; (III) AMEND THE ARTICLES OF INCORPORATION OR BYLAWS; (IV) APPROVE A CONTRACT OR TRANSACTION IN WHICH A DIRECTOR HAS A MATERIAL FINANCIAL INTEREST; (V) ELECT TO WIND UP AND DISSOLVE THE CORPORATION; AND (VI) APPROVE A PLAN OF DISTRIBUTION OF ASSETS WHEN THE CORPORATION IS IN THE PROCESS OF WINDING UP. ARTICLE VII (ELECTION OF DIRECTORS) OF THE BYLAWS MAY ONLY BE AMENDED BY A MEMBERSHIP VOTE. THE USHGPA STANDARD OPERATING PROCEDURES (SOP) MAY BE MODIFIED WITH THE APPROVAL OF THE MEMBERSHIP BY A MEMBERSHIP VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY THE OFFICERS OF THE ORGANIZATION PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS, EXECUTIVE DIRECTOR, STAFF, AND VOLUNTEERS ARE REQUIRED TO SIGN AN AGREEMENT INCLUDING THE CONFLICT-OF-INTEREST POLICY UPON COMMENCEMENT OF SERVICE. UNDER THE TERMS OF THE POLICY, ALL USHPA AGENTS ARE REQUIRED TO DISCLOSE ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. BOARD MEMBERS ARE REQUIRED TO REVIEW THE POLICY AND RE-SIGN THE AGREEMENT AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTOR'S ANNUAL EVALUATION IS WRITTEN BY THE PRESIDENT AND REVIEWED BY THE VICE PRESIDENT WITH COPIES SENT TO THE SECRETARY AND TREASURER. THE PRESIDENT RECOMMENDS TO THE FINANCE COMMITTEE A WAGE AND SALARY PLAN FOR THE EXECUTIVE DIRECTOR AS PART OF THE OVERALL YEARLY BUDGET PLAN DISCUSSED AT THE ASSOCIATION'S BOARD MEETING. THE RATING ON THE EXECUTIVE DIRECTOR'S PERFORMANCE EVALUATION AND HIS/HER POSITION IN THE SALARY RANGE ESTABLISHED FOR THEIR JOB AND THE EXTERNAL COMPETITIVE JOB MARKET CONDITIONS IS USED AS THE CRITERIA FOR DEVELOPING THE SALARY PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. COPIES OF THE ORGANIZATION'S FORM 990S ARE AVAILABLE ON ITS WEBSITE AT HTTPS://WWW.USHPA.ORG/PUBLIC/ABOUTUSHPA/ABOUT-USHPA.ASPX
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0UNITED STATES HANG GLIDING AND PARAGLIDING ASSOCIATION INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0811554959

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