Civic Intelligence

International Cheer Union

990 • Fiscal year 2017 • EIN 26-0403050

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

Organization ProfileCHEERUNION.ORG
6745 Lenox Center Court No 300Memphis, TN 38115

(901) 628-3677

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

84th percentile

0.58x

Higher debt load relative to assets than 84% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

15th percentile

0.06x

Higher debt load relative to revenue than 15% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Net Margin

29th percentile

-0.2%

Higher net margin than 29% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

11th percentile

$0

Higher top officer pay than 11% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Asset Growth

96th percentile

62%

Faster asset growth than 96% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

81st percentile

16%

Faster revenue growth than 81% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$528,364

Up $202,848 (+62%) from 2016

Net Assets

Down

$219,621

Down $10,105 (-4.4%) from 2016

Liabilities

Up

$308,743

Up $212,953 (+222%) from 2016

Revenue And Expenses
Liabilities / Revenue15th percentileNet Margin29th percentile

Revenue

Up

$5,509,598

Up $760,475 (+16%) from 2016

Expenses

Up

$5,519,704

Up $854,335 (+18%) from 2016

Net Income

Down

-$10,106

Down $93,860 (-112%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth96th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2016: $325,516Liabilities 2016: $95,790Net Assets 2016: $229,7262016Assets 2017: $528,364Liabilities 2017: $308,743Net Assets 2017: $219,6212017Assets 2018: $110,000Liabilities 2018: $115,609Net Assets 2018: -$5,6092018Assets 2019: $87,471Liabilities 2019: $619,128Net Assets 2019: -$531,6572019Assets 2020: $21,418Liabilities 2020: $35,583Net Assets 2020: -$14,1652020Assets 2021: $306,777Liabilities 2021: $30,115Net Assets 2021: $276,6622021Assets 2022: $1,450,097Liabilities 2022: $1,430,582Net Assets 2022: $19,5152022Assets 2024: $244,669Liabilities 2024: $1,796,231Net Assets 2024: -$1,551,5622024

Highlighted filing

2017

Assets$528,364
Liabilities$308,743
Net Assets$219,621
Open 2017 Filing

Operations Trend

Revenue Growth81st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2016: $4,749,123Expenses 2016: $4,665,369Net Income 2016: $83,7542016Revenue 2017: $5,509,598Expenses 2017: $5,519,704Net Income 2017: -$10,1062017Revenue 2018: $6,333,596Expenses 2018: $6,558,826Net Income 2018: -$225,2302018Revenue 2019: $7,513,780Expenses 2019: $8,039,828Net Income 2019: -$526,0482019Revenue 2020: $486,713Expenses 2020: $500,738Net Income 2020: -$14,0252020Revenue 2021: $1,447,810Expenses 2021: $1,156,983Net Income 2021: $290,8272021Revenue 2022: $1,746,967Expenses 2022: $2,004,114Net Income 2022: -$257,1472022Revenue 2024: $1,320,668Expenses 2024: $2,110,430Net Income 2024: -$789,7622024

Highlighted filing

2017

Revenue$5,509,598
Expenses$5,519,704
Net Income-$10,106
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$5,509,598
Mission and Program Overview

Mission

Develop interest and participation in cheerleading, promote cheerleading safety, act as an international governing body for cheerleading, educate coaches and officials, and conduct a world cheerleading championship.

Develop interest and participation in cheerleading, promote cheerleading safety, act as an international governing body for cheerleading, educate coaches, and conduct a world cheerleading championship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$500,000-
Cash and Non-Interest-Bearing Accounts$308,407$28,364▼ $280,043
Prepaid Expenses and Deferred Charges$17,109--
Total Assets$325,516$528,364▲ $202,848
Liabilities
Accounts Payable and Accrued Expenses$95,790$293,512▲ $197,722
Deferred Revenue-$15,231-
Total Liabilities$95,790$308,743▲ $212,953
Net Assets / Fund Balance
Unrestricted Net Assets$229,726$219,621▼ $10,105
Total Net Assets Fund Balance$229,726$219,621▼ $10,105
Total Liabilities and Net Assets / Fund Balance$325,516$528,364▲ $202,848
Compensation and Service Providers
Top Officer Pay11th percentile

Board Members and Trustees

NameTitle
Jeffery G WebbPresident and Council Memb
Fang YaIcu Vice President and COU
Rodrigo AnguitaIcu Vice President and COU
Tone SparbyIcu Vice President and COU
Aljaz BritvicCouncil Member
Damien NgCouncil Member
Matt McdonoughCouncil Member
Michael CooperCouncil Member
Pamela Chang EstevezCouncil Member
Victor MartinezCouncil Member
Wayne OberemCouncil Member
Yulia SautinaCouncil Member
Karl OlsonSecretary General
John M NicholsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$845,012
Program Service Revenue
$4,664,586
Investment Income
$0
Other Revenue
$0
All Other Contributions
$731,500
Change in Net Assets
$-10,106

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,509,598
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,509,598
Total Revenue per Form 990
$5,509,598
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,223,645
Salaries, Compensation, and Employee Benefits$296,059
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$2,933,601--$2,933,601
Travel$345,061$289,531-$634,592
Fees for Services Management$306,000--$306,000
Other Salaries and Wages$145,957$134,234-$280,191
All Other Expenses$16,804$166,857-$183,661
Fees for Services Other-$107,880-$107,880
Other Expenses$77,083$91,595-$77,083
Fees for Services Legal-$47,779-$47,779
Fees for Services Accounting-$16,373-$16,373
Payroll Taxes$9,234$6,634-$15,868
Insurance$10,560$2,151-$12,711
Office Expenses$1,681$8,242-$9,923
Advertising$8,704--$8,704
Total Functional Expenses$4,648,428$871,276$0$5,519,704

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,519,704
Total Expenses per Audited Statements$5,519,704
Total Expenses per Form 990$5,519,704
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$233,328

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (including Iceland & Greenland)Offer Support to Intenational Governing Bodies for Training, Coaching, and Safety of Athletes-00$106,198
East Asia and the PacificOffer Support to International Governing Bodies for Training, Coaching, and Safety of Athletes-00$71,204
South AmericaOffer Support to International Governing Bodies for Training, Coaching, and Safety of Athletes-00$55,926
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Some Icu Council Members and Officers Are Directors And/or Officers of UsasWorld Cheerleading Championship Apportioned Income and ExpensesYes$3,882,098
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
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 2

“Jeff webb, john nichols, karl olson, matt mcdonough, and michael cooper are employees of varsity spirit, llc, and related entities, with respect to which jeff webb is the president.”

Form 990, Part VI, Section A, Line 6

“The organization has members who elect members of the governing body and approve certain acts as set forth in the bylaws.”

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

“The voting members of the organization elect the governing council as vacancies arise.”

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

“The international general assembly (its members) have a number of exclusive powers.”

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

“The secretary general reviews the return and shares any necessary information with other directors.”

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

“Officers and directors are required to disclose potential conflicts of interest if and when they arise with respect to a transaction. Officers and council members annually review the conflict of interest policy and sign a statement affirming same.”

Form 990, Part VI, Section C, Line 19

“Icu made its governing documents and financial statements available as required by texas law.”

Form 990, Part VIII, Lines 1B and 2A

“The world cheerleading championship revenue on line 2a was derived almost exclusively from members. All or almost 100% of the revenue total of $4,664,586 was derived from members.”

Filing and Contact Details

Filer

Filer Name
International Cheer Union
EIN
26-0403050
Phone
9016283677
Address
6745 LENOX CENTER COURT NO 300, MEMPHIS, TN 38115

Signing Officer

Name
Karl Olson
Title
Secretary General
Phone
9016283677
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karl Olson
Formed
2007
Legal Domicile
TX
Voting Board Members
11
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Henderson Hutcherson & Mccullough Pllc
Address
1755 KIRBY PARKWAY SUITE 200, MEMPHIS, TN 38120
Preparer
Richard a Swope CPA
Phone
9016834234
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 19

“Conference expense on line 19 of $2,933,601 includes $2,845,919 for conducting the annual world championship event.”

FORM 990, PART XI, LINE 9:

“ROUNDING 1.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america requires management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if it has taken an uncertain position that more than likely would not be sustained upon examination by the internal revenue service. Management has analyzed the tax positions taken by the organization and has concluded that, as of december 31, 2017, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT AND COUNCIL MEMB
IRS990/Form990PartVIISectionAGrp/TitleTxt1ICU VICE PRESIDENT AND COU
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IRS990/OfficeExpensesGrp/ProgramServicesAmt01681
IRS990/OfficeExpensesGrp/TotalAmt09923
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt01
IRS990/OtherExpensesGrp/Desc0PROGRAM & SUPPORT SUPPL
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2PRODUCTIONS COSTS
IRS990/OtherExpensesGrp/Desc3PRIZES & AWARDS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt091595
IRS990/OtherExpensesGrp/ProgramServicesAmt0655020
IRS990/OtherExpensesGrp/ProgramServicesAmt153473
IRS990/OtherExpensesGrp/ProgramServicesAmt285250
IRS990/OtherExpensesGrp/ProgramServicesAmt377083
IRS990/OtherExpensesGrp/TotalAmt0655020
IRS990/OtherExpensesGrp/TotalAmt1145068
IRS990/OtherExpensesGrp/TotalAmt285250
IRS990/OtherExpensesGrp/TotalAmt377083
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0134234
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0145957
IRS990/OtherSalariesAndWagesGrp/TotalAmt0280191
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06634
IRS990/PayrollTaxesGrp/ProgramServicesAmt09234
IRS990/PayrollTaxesGrp/TotalAmt015868
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017109
IRS990/PrincipalOfficerNm0KARL OLSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/Desc0WORLD CHEERLEADING CHA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04664586
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04664586
IRS990/ProgSrvcAccomActy2Grp/Desc0OFFER SUPPORT TO INTERNATIONAL GOVERNING BODIES FOR TRAINING, COACHING AND SAFETY OF ATHLETES.
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt049223
IRS990/ProgSrvcAccomActy3Grp/Desc0DEVELOP AN INTEREST IN CHEERLEADING INTERNATIONALLY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt054111
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0795789
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0369426
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt04509631
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt04379697
IRS990/PYRevenuesLessExpensesAmt083754
IRS990/PYSalariesCompEmpBnftPaidAmt0155738
IRS990/PYTotalExpensesAmt04665369
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04749123
IRS990/ReconcilationRevenueExpnssAmt0-10106
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04664586
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05519704
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05509598
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE THAN LIKELY WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2017, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt05519704
IRS990ScheduleD/TotalRevenuePerForm990Amt05509598
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05509598
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05519704
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0106198
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt171204
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt255926
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0EUROPE (INCLUDING ICELAND & GREENLAND)
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1EAST ASIA AND THE PACIFIC
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2SOUTH AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0OFFER SUPPORT TO INTENATIONAL GOVERNING BODIES FOR TRAINING, COACHING, AND SAFETY OF ATHLETES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1OFFER SUPPORT TO INTERNATIONAL GOVERNING BODIES FOR TRAINING, COACHING, AND SAFETY OF ATHLETES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2OFFER SUPPORT TO INTERNATIONAL GOVERNING BODIES FOR TRAINING, COACHING, AND SAFETY OF ATHLETES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt0233328
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt0233328
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0USASF
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SOME ICU COUNCIL MEMBERS AND OFFICERS ARE DIRECTORS AND/OR OFFICERS OF USAS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd01
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt03882098
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0WORLD CHEERLEADING CHAMPIONSHIP APPORTIONED INCOME AND EXPENSES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0SOME INTERNATIONAL CHEER UNION OFFICERS, COUNCILMEMBER AND THE SECRETARY GENERAL ARE ALSO EMPLOYEES OF VARSITY SPIRIT, LLC AND OTHER AFFILIATES. ICU HAS ENTERED INTO A MANAGEMENT AGREEMENT WITH VARSITY SPIRIT, LLC.ICU HOSTS AN ANNUAL WORLD CHEERLEADING CHAMPIONSHIP IN CONJUNCTION WITH AN INTERNATIONAL CHEERLEADING CHAMPIONSHIP HELD BY UNITED STATES ALL STAR FEDERATION, A TENNESSEE NONPROFIT CORPORATION. BASED UPON AN AGREED METHODOLOGY, A PORTION OF THE CHAMPIONSHIP REVENUE AND EXPENSES ARE DISTRIBUTED TO ICU RELATED TO THE NUMBER OF PARTICIPANTS FOR THEIR CHAMPIONSHIP.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART IV
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JEFF WEBB, JOHN NICHOLS, KARL OLSON, MATT MCDONOUGH, AND MICHAEL COOPER ARE EMPLOYEES OF VARSITY SPIRIT, LLC, AND RELATED ENTITIES, WITH RESPECT TO WHICH JEFF WEBB IS THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS WHO ELECT MEMBERS OF THE GOVERNING BODY AND APPROVE CERTAIN ACTS AS SET FORTH IN THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE VOTING MEMBERS OF THE ORGANIZATION ELECT THE GOVERNING COUNCIL AS VACANCIES ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE INTERNATIONAL GENERAL ASSEMBLY (ITS MEMBERS) HAVE A NUMBER OF EXCLUSIVE POWERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SECRETARY GENERAL REVIEWS THE RETURN AND SHARES ANY NECESSARY INFORMATION WITH OTHER DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST IF AND WHEN THEY ARISE WITH RESPECT TO A TRANSACTION. OFFICERS AND COUNCIL MEMBERS ANNUALLY REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN A STATEMENT AFFIRMING SAME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ICU MADE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE AS REQUIRED BY TEXAS LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE WORLD CHEERLEADING CHAMPIONSHIP REVENUE ON LINE 2A WAS DERIVED ALMOST EXCLUSIVELY FROM MEMBERS. ALL OR ALMOST 100% OF THE REVENUE TOTAL OF $4,664,586 WAS DERIVED FROM MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CONFERENCE EXPENSE ON LINE 19 OF $2,933,601 INCLUDES $2,845,919 FOR CONDUCTING THE ANNUAL WORLD CHAMPIONSHIP EVENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ROUNDING 1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VIII, LINES 1B AND 2A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0325516
IRS990/TotalAssetsEOYAmt0528364
IRS990/TotalAssetsGrp/BOYAmt0325516
IRS990/TotalAssetsGrp/EOYAmt0528364
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0845012
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0871276
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04648428
IRS990/TotalFunctionalExpensesGrp/TotalAmt05519704
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt095790
IRS990/TotalLiabilitiesEOYAmt0308743
IRS990/TotalLiabilitiesGrp/BOYAmt095790
IRS990/TotalLiabilitiesGrp/EOYAmt0308743
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0229726
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0219621
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt04648428
IRS990/TotalProgramServiceRevenueAmt04664586
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04664586
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05509598
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0325516
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0528364
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0289531
IRS990/TravelGrp/ProgramServicesAmt0345061

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$528,364
Liabilities
$308,743
Net assets
$219,621
Revenue
$5,509,598
Expenses
$5,519,704
Net income
-$10,106
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$1.80$1.55$1.32$2.11$0.79
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$1.43$0.02$1.75$2.00$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.03$0.28$1.45$1.16$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.04$0.01$0.49$0.50$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.62$0.53$7.51$8.04$0.53
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.12$0.01$6.33$6.56$0.23
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.31$0.22$5.51$5.52$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.10$0.23$4.75$4.67$0.08