United States Luge Association Inc

United States Luge Association frequently operates at a deficit, maintaining stable assets with no reported officer compensation.

EIN: 141638206 · Lake Placid, NY · Updated: 2026-03-28

$3.4MRevenue

$2.0MAssets

75/100Mission Score (Good)

About United States Luge Association Inc

United States Luge Association Inc (EIN: 141638206) is a nonprofit organization based in Lake Placid, NY. The organization reported total revenue of $3.4M and total assets of $2.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of United States Luge Association Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The United States Luge Association Inc. demonstrates consistent financial activity, with revenues and expenses generally in the range of $2.6 million to $3.4 million over the past several years. In the most recent filing (202308), the organization reported revenues of $3,151,609 against expenses of $3,420,999, indicating a deficit for the period. This trend of expenses exceeding revenue is also observed in 202208, 201908, 201808, 201708, and 201608, suggesting a pattern of operating at a slight deficit in many years. Despite these operational deficits, the organization maintains a healthy asset base, with assets consistently above $1.8 million, reaching $1,969,519 in 202308, which provides a buffer against short-term financial fluctuations. The consistent reporting of 0% officer compensation across all available filings is a notable aspect of its transparency regarding executive pay.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates United States Luge Association Inc with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 80%
fundraising: 10%

According to IRS 990 filings, United States Luge Association Inc allocates its expenses as follows: admin: 10%, programs: 80%, fundraising: 10%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that no officers received compensation from the organization, which is highly unusual for an organization with annual revenues exceeding $3 million.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of United States Luge Association Inc's IRS 990 filings:

Frequent operational deficits (expenses exceeding revenue) in multiple years (e.g., 202308, 202208, 201908).
Consistent 0% officer compensation reported, which is unusual for an organization with over $3 million in annual revenue, potentially indicating compensation through other channels not fully disclosed on the 990.

Strengths

The following positive indicators were identified for United States Luge Association Inc:

Maintains a strong and stable asset base, consistently above $1.8 million, providing financial resilience.
Demonstrates consistent revenue generation, generally above $2.6 million annually, indicating stable donor or funding support.
Long history of IRS 990 filings (15 filings), suggesting a commitment to regulatory compliance.

Frequently Asked Questions about United States Luge Association Inc

How does the United States Luge Association Inc. cover its operational deficits, given that expenses frequently exceed revenue?

The organization appears to cover operational deficits through its existing asset base, which has remained robust, or through prior year surpluses, as seen in 202108 where revenue exceeded expenses by over $389,000.

What is the long-term sustainability plan for an organization that frequently reports expenses exceeding revenue?

While the organization has a strong asset base, a consistent pattern of expenses exceeding revenue could eventually erode assets if not addressed through increased revenue generation or expense management.

Why is officer compensation consistently reported as 0% for an organization of this size?

The consistent reporting of 0% officer compensation suggests that key leadership may be compensated through other means (e.g., by a related entity, or through volunteer efforts) or that the organization's structure does not involve paid officers in the traditional sense, which warrants further investigation for full transparency.

Filing History

IRS 990 filing history for United States Luge Association Inc showing financial trends over 15 years of public records:

Over 15 years of IRS 990 filings (2011–2023), United States Luge Association Inc's revenue has grown by 86.7%, moving from $1.7M to $3.2M. Total assets decreased by 11% over the same period, from $2.2M to $2.0M. Total functional expenses rose by 98.4%, from $1.7M to $3.4M. In its most recent filing year (2023), United States Luge Association Inc reported a deficit of $269K, with expenses exceeding revenue. The organization holds $630K in liabilities against $2.0M in assets (debt-to-asset ratio: 32.0%), resulting in net assets of $1.3M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$3.2M	$3.4M	$2.0M	$630K	—	View 990
2022	$2.6M	$3.0M	$2.3M	$552K	—	View 990
2021	$2.7M	$2.3M	$3.0M	$621K	—	View 990
2020	$2.9M	$2.9M	$2.4M	$816K	—	—
2019	$3.0M	$3.2M	$1.9M	$551K	—	View 990
2018	$3.1M	$3.2M	$1.8M	$325K	—	View 990
2017	$2.8M	$2.9M	$2.1M	$522K	—	View 990
2016	$2.3M	$2.4M	$2.2M	$570K	—	View 990
2016	$2.3M	$2.4M	$2.2M	$570K	—	—
2015	$-60,690	$174K	$2.1M	$433K	—	View 990
2015	$1.9M	$1.9M	$2.1M	$211K	—	View 990
2014	$2.0M	$2.0M	$2.2M	$202K	—	View 990
2013	$1.9M	$2.0M	$2.1M	$230K	—	View 990
2012	$1.5M	$1.7M	$2.1M	$83K	—	View 990
2011	$1.7M	$1.7M	$2.2M	$57K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $3.2M, expenses of $3.4M, and assets of $2.0M (revenue +19.5% year-over-year).
2022: Revenue of $2.6M, expenses of $3.0M, and assets of $2.3M (revenue -0.5% year-over-year).
2021: Revenue of $2.7M, expenses of $2.3M, and assets of $3.0M (revenue -8.7% year-over-year).
2020: Revenue of $2.9M, expenses of $2.9M, and assets of $2.4M (revenue -4.3% year-over-year).
2019: Revenue of $3.0M, expenses of $3.2M, and assets of $1.9M (revenue -1.4% year-over-year).
2018: Revenue of $3.1M, expenses of $3.2M, and assets of $1.8M (revenue +9.5% year-over-year).
2017: Revenue of $2.8M, expenses of $2.9M, and assets of $2.1M (revenue +20.6% year-over-year).
2016: Revenue of $2.3M, expenses of $2.4M, and assets of $2.2M (revenue +0.0% year-over-year).
2016: Revenue of $2.3M, expenses of $2.4M, and assets of $2.2M.
2015: Revenue of $-60,690, expenses of $174K, and assets of $2.1M (revenue -103.2% year-over-year).
2015: Revenue of $1.9M, expenses of $1.9M, and assets of $2.1M (revenue -5.3% year-over-year).
2014: Revenue of $2.0M, expenses of $2.0M, and assets of $2.2M (revenue +3.5% year-over-year).
2013: Revenue of $1.9M, expenses of $2.0M, and assets of $2.1M (revenue +31.1% year-over-year).
2012: Revenue of $1.5M, expenses of $1.7M, and assets of $2.1M (revenue -12.1% year-over-year).
2011: Revenue of $1.7M, expenses of $1.7M, and assets of $2.2M.

Data Sources and Methodology

This transparency report for United States Luge Association Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.