2025-05-25T22:35:28-07:00 2023-12-31 844533768 Tatyana Yeroshkina Gebert 5486 Panoramic Ln San Diego CA 92121 990EZ 2023-01-01 825104537 AESTHETIC GROUP GYMNASTICS FEDERATION OF THE USA AEST 2392871460 3830 VALLEY CENTER DR PO BOX 416 70 SAN DIEGO CA 92130 ELENA BALTOVICK President 2392871460 2025-05-25 true true TATYANA YEROSHKINA GEBERT P00592636 8583491147 X 2023 2025-03-06 01:10:19Z X X X www.aggusafederation.com X X 83051 X 1481 70147 11423 0 0 0 0 83051 1010 2498 665 80530 84703 -1652 3499 1847 X 1699 1800 1857 3499 1857 10 3499 1847 To promote and develop the sport of Aesthetic Group Gymnastics (AGG) within the USA, to work with USA gymnastics clubs on adding AGG to their programs, to organize national competitions and events, to train and educate athletes, coaches, and judges, to collaborate with other international AGG federations. Organized National competition, with 18 US teams involved, and a national tournament for 6 teams. Organized and facilitated participation of the US teams in the International World Championships and 2 World Cups; provided training course for 8 coaches. 81587 Supported and educated athletes in collaboration with international federations; provided support to 1 athlete and a child. 2106 83693 ELENA BALTOVICK President 23.00 0 IRYNA GUTNIK Vice President 10.00 0 DARIA SHELUDKO Director 5.00 0 NICOLE AZIMIOARA Secretary 5.00 0 false false false false false false false 0 0 0 false 0 0 false CA ELENA BALTOVICK 3830 VALLEY CENTER DR STE 705 SAN DIEGO CA 92130 2392871460 false false false false false false false false false false false NONE NONE true X 3772 60301 11797 75870 0 0 0 0 3772 60301 11797 75870 0 0 75870 0 0 0 0 3772 60301 11797 75870 X 0.00000 0.00000 Other Expenses.1001 Advertising and Promotion $2464 Other Expenses.1002 Office Expenses $155 Other Expenses.1005 Travel $20725 Other Expenses.1007 Conferences, Conventions, and Meetings $49577 Other Expenses.1009 Depreciation $914 Other Expenses.1 Gifts for Athletes and VIPs $2342 Other Expenses.2 Ukrainian Athletes Support $2106 Other Expenses.3 Membership $1587 Other Expenses.5 Coaching and Choreography $301 Other Expenses.6 Competition Apparel $286 Other Expenses.7 Misc. Other $61 Other Expenses.8 Subscriptions $12 Other Assets.1001 Automobiles - Beginning $1800 Automobiles - Ending $1080 Other Assets.1002 Furniture and Fixtures - Beginning $0 Furniture and Fixtures - Ending $777 Total Liabilities.1001 Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $10 Form 990-EZ. Item B. Checkboxes - Amended return The original return was filed without the Boards approval. Upon reviewing it the Board discovered multiple errors, including errors of omission and data entry, as well as clerical errors; the preparer did not utilize the financial data that was provided by the Board prior to preparation of this return. Additionally, the originally filed return does not meet either revenue or asset criteria for Form 990. Form 990-EZ. Items C, F, and I Item C. Name and Address. Address changed to the current address of the organization: 3830 VALLEY CENTER DR SUITE 705 PO BOX 416, SAN DIEGO CA 92130.Form 990 (amended) Item F. The name of the principal officer corrected; it was misspelled on the original return.Item I. (Form 990 Item J) Website. The organizations website address added. Form 990-EZ. Item L. Gross receipts Form 990-EZ Item L. (Form 990 Item G) Gross receipts are corrected to $83,051. Form 990 (amended) Part I Summary. Activities and Governance Line 1. The organizations mission is corrected to properly describe the organizations primary exempt purpose and to match Bylaws.Line 3. Number of voting members of the governing body corrected to 4. Form 990 (amended) Part I Summary. Revenue Line 8. Contributions and grants corrected to $1,481 matching Part VIII, line 1h.Line 9. Program service revenue corrected to $81,570 matching Part VIII, line 2g.Line 12. Total revenue corrected to $83,051 due to calculation.Corresponds to Form 990-EZ. Part I. Revenue, Expenses, and Changes in Net Assets or Fund Balances. Revenue. Form 990 (amended) Part I Summary. Expenses Line 17. Other expenses omitted on the original return; corrected to $84,703 matching Part IX, column (A), lines 11a11d, 11f24e.Line 18. Total expenses omitted on the original return; corrected to $84,703 due to calculation; equals Part IX, column (A), line 25.Line 19. Revenue less expenses corrected to ($1,652) due to calculation.Corresponds to Form 990-EZ. Part I. Revenue, Expenses, and Changes in Net Assets or Fund Balances. Expenses. Form 990 (amended) Part I Summary. Net assets or fund balances Line 20. Total assets (Part X, line 16) omitted on the original return; column (Beginning of Current Year) corrected to $3,499, column (End of Year) corrected to $1,857.Line 21. Total liabilities (Part X, line 26) omitted on the original return; column (End of Year) corrected to ($10).Line 22. Net assets or fund balances omitted on the original return; column(Beginning of Current Year) corrected to $3,499, column (End of Year) corrected to $1,847 due to calculation. Form 990 (amended) Part II Signature Block David Boucher was a Board Member for a brief period in 2024, but he was not authorized by the Board to file and sign the return without the Board's approval.Amended return, Form 990-EZ is signed by the current President, Elena Baltovick. Form 990 (amended) Part III Statement of Program Service Accomplishme Line 1. The organizations mission is corrected to properly describe the organizations primary exempt purpose and to match Bylaws.Line 4a. Organizations program service accomplishments for one of its three largest program services omitted on the original return; description, Expenses of $81,587, and Revenue of $81,944 added.Line 4b. Organizations program service accomplishments for one of its three largest program services omitted on the original return; description, Expenses of $2,106, and Revenue of $1,107 added.Line 4e. Total program service expenses corrected to $83,693. Form 990 (amended) Part IV Checklist of Required Schedules Line 11a. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? - answer changed to YES; Schedule D prepared to be filed with Form 990, if required. The original return did not account for assets. Form 990 (amended) Part V Statements Regarding Other IRS Filings... ...and Tax ComplianceLine 1c. Did the organization comply with backup withholding rules - on the original return Box NO checked by error; not applicable - the organization did not have reportable payments to vendors and reportable gaming (gambling) winnings to prize winners. Form 990 (amended) Part VI Governance, Management, and Disclosure Schedule O contains a response or note to any line in this Part VI - Box checked; omitted on the original return.Section A. Governing Body and Management. Line 1a Correct number of voting members of the governing body at the end of the tax year is 4.Section A. Governing Body and Management. Line 2 Correct answer YES: Daria Sheludko, Director, is daughter of Elena Baltovick, PresidentSection A. Governing Body and Management. Line 7b Correct answer: NO governance decisions of the organization were reserved to (or subject to approval by) members, stockholders, or persons other than the governing body.Section B. Policies. Line 11a for the original return correct answer: NO, a complete copy of this Form 990 was NOT provided to all members of its governing body before filing the form; amended return is reviewed and approved by the Board.Section B. Policies. Lines 12a, b, and c correct answer: NO, in 2023 a written conflict of interest policy was drafted but not finalized; the 2025 Board is in the process of evaluating and updating policies and procedures as needed.Section B. Policies. Line 14 correct answer: NO, the organization does not have a written document retention and destruction policy. Form 990 (amended) Part VII Compensation of Officers, Directors ... Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors. List of officers corrected to include the Board members as of December 31, 2023. Line 1a. Column (B) correct numbers of average hours per week: ELENA BALTOVICK - 23 hrs., IRYNA GUTNIK - 10 hrs., DARIA SHELUDKO - 5 hrs., NICOLE AZIMIOARA - 5 hrs., NATALIA KUZNETZ (former secretary) - 5 hrs.Corresponds to Form 990-EZ Part IV List of Officers, Directors, Trustees, and Key Employees. Form 990 (amended) Part VIII Statement of Revenue Financial data in the following lines are corrected in accordance with the actual organization's records and the statement of financial activities for 2023:Line 1. Contributions, gifts, grants, and other similar amounts. Line 1f All other contributions and Line h. Total, column (A) corrected to $1,481 each.Line 2a. Program service Revenue, columns (A) and (B) added Member Services, business code 711300, $62,924 each.Line 2b. Program service Revenue, columns (A) and (B) added Membership Dues & Assessments, business code 711300, $11,423 each.Line 2c. Program service Revenue, columns (A) and (B) added Competition Events, business code 711300, $7,223 each.Line 2g. Program service Revenue. Total changed to $81,570 due to calculation.Line 12. Total revenue column (A) changed to $83,051 and column (B) 81,570 due to calculation.Corresponds to Form 990-EZ Part I. Revenue, Expenses, and Changes in Net Assets or Fund Balances. Revenue. Lines 1-9. Form 990 (amended) Part IX Statement of Functional Expenses Financial data in the following lines are corrected in accordance with the actual organization's records and the statement of financial activities for 2023:Line 1. Grants and other assistance to domestic organizations and domestic governments, column (B) corrected to $0.Line 11. Fees for services (nonemployees), columns (A) and (C): Line 11a. Management corrected to $202; Line 11c. Accounting corrected to $300; Line 11g. Other corrected to $508.Line 12. Advertising and promotion, columns (A) and (B) corrected to $2,464.Line 13. Office expenses, columns (A) and (B) corrected to $155.Line 16. Occupancy, columns (A) and (B) corrected to $2,498, including rent.Line 17. Travel, columns (A) and (B) corrected to $20,725.Line 19. Conferences, conventions, and meetings, columns (A) and (B) corrected to $49,577.Line 22. Depreciation, depletion, and amortization, columns (A) and (B) corrected to $914 each.Line 24. Other expenses, columns (A) and (B) added: Line 24a Gifts for Athletes and VIPs $2,342, Line 24b Ukrainian Athletes Support $2,106, Line 24c Membership $1,587, Line 24d Postage and Shipping $665, Line 24e All other expenses - $660.Line 26. Total functional expenses corrected as: column (A) $84,703, column (B) $83,693, column (C) $1,010 due to calculation.Corresponds to Form 990-EZ Part I. Revenue, Expenses, and Changes in Net Assets or Fund Balances. Expenses. Lines 10-17. Form 990 (amended) Part X Balance Sheet Assets. Line 1. Cash (non-interest-bearing) column (A) corrected to $1,699 and column (B) corrected to $0.Line 10a. Land, buildings, and equipment: cost or other basis corrected to $3,221.Line 10b. Less: accumulated depreciation corrected to $1,364, column (A) corrected to $1,800, and column (B) corrected to $1,857.Liabilities. Line 16. Total assets column (A) corrected to $3,499 and column (B) corrected to $1,857 due to calculation.Line 17. Accounts payable and accrued expenses column (B) corrected to $10.Line 26. Total liabilities column (B) corrected to $10 due to calculation.Net Assets or Fund Balances. Box checked. Line 27. Net assets without donor restrictions column (A) corrected to $3,499 and column (B) corrected to $1,847.Line 32. Total net assets or fund balances column (A) corrected to $3,499 and column (B) corrected to $1,847 due to calculation.Line 33. Total liabilities and net assets/fund balances column (A) corrected to $3,499 and column (B) corrected to $1,857 due to calculations.Corresponds to Form 990-EZ Part II Balance Sheets. Form 990 (amended) Part XI Reconciliation of Net Assets Line 1. Total revenue corrected to $83,051.Line 2. Total expenses corrected to $84,703.Line 3. Revenue less expenses corrected to ($1,652) due to calculation.Line 4. Net assets or fund balances at beginning of year corrected to $3,499.Line 10. Net assets or fund balances at end of year corrected to $1,847 due to calculation.Corresponds to Form 990-EZ Part I Revenue, Expenses, and Changes in Net Assets or Fund Balances. Lines 9, 17, 18-21. Schedule A. Public Charity Status and Public Support Part III. Support Schedule for Organizations Described in Section 509(a)(2)Section A. Public Support. Lines 1 and 6 per calendar year: column (c) 2021 corrected to $3,772 each, column (d) 2022 corrected to $60,301, column (e) 2023 corrected to $11,797 each as amended for tax years 2022 and 2023. Column (f) Total. Lines 1, 6 and 8 corrected to $75,870 each, per calculation.Section B. Total Support. Lines 9 and 13 per calendar year: column (c) 2021 corrected to $3,772 each, column (d) 2022 corrected to $60,301 each column (e) 2023 corrected to $11,797 each as amended for tax years 2022 and 2023, column (f) Total corrected to $75,870 each per calculation.