December Member Services E-Newsletter
posted on 12/02/2009

Issue: #19 December 2, 2009


Income Tax Reporting for Judging Income

The information in this article is provided to help judges better prepare for the upcoming tax season. This is educational information only. Individuals should consult their local tax professionals for specific advice.

Is judging a hobby or a business?

The IRS has developed Fact Sheet 2008-23 that helps explain when an activity is a hobby or a for profit business. Section 183 limits deductions that can be claimed when an activity is not engaged in for profit. Taxpayers may need a clearer understanding of what constitutes an activity engaged in for profit and the tax implications of incorrectly treating hobby activities as activities engaged in for profit. This educational fact sheet provides information for determining if an activity qualifies as an activity engaged in for profit and what limitations apply if the activity was not engaged in for profit.

Types of deductions:

The following list provides examples of expenses that may be eligible for deductions.

  • Membership dues - USA Gymnastics, NAWGJ, etc.
  • Publications and technical materials - USA Gymnastics Code of Points, compulsory book, practice videos, etc.
  • Continuing education - courses, symposiums, workshops, clinics, etc.
  • Uniform cost
  • Uniform upkeep - dry cleaning, alterations
  • Supplies - calendar, paper, pens, liquid paper, etc.
  • Transportation - air travel, taxi, airport shuttle
  • Vehicle expense - mileage at 55¢/mile or actual expenses
  • Meals @ 50% - business lunches or away from home overnight
  • Travel - lodging, dry cleaning, etc.
  • Brief case/judging bag
  • Printing and copy expense
  • Stationery and postage
  • Telephone - toll charges, second line, cell phone charges
  • Online services
  • Luggage
  • DVD/VCR and supplies
  • Computer, printer, scanner
  • Cell phone/Palm Pilot/Blackberry if used for judging

International Travel:

Considerations for international travel include:

  • If travel is not more than one week, or time spent for personal reasons is less than 25%, no allocation is required.
  • If travel is longer than one week, expenses must be allocated between personal and business.


It is important to have the proper documentation of your expenses. When declaring an expense, you must have a receipt for expenses. If the expense is less than $75, these small expenses may be logged onto a calendar and no receipt is necessary. Mileage must also be kept on a log.

Forms needed:

  • Schedule C - use to report income and expenses
  • Schedule SE - use to calculate self employment tax
  • Form 1040 - summary sheet for entire return

Article prepared by Marian Dykes, C.P.A. and Women's Region 8 Technical Committee Chair

Income Tax Reporting for Judging Income

Criminal Background Check Anniversary

2010 Resolutions -- Continuing Education

Communicating with your Clients: Resources on the Member Club Only Site

Safety Matters: Appropriate Supervision and Proper Instruction


click course title to register

Safety Certification
Dec 18 - Manchester, CT
Dec 31 - Pittsburgh, PA
Jan 17 - Portland, OR

Preschool Fundamentals Pt. 2: Hands on Training
Jan 10 - Arcadia, CA

*please check the schedule online to verify course dates and times

Quick Links

USA Gymnastics home

Member Services


Club Services


Technical Materials store

USA Gymnastics apparel store




Criminal Background Check Re-Certification has Begun!

November 2009 marked the 2 year anniversary of mandatory criminal background check screening. Therefore, many if not most USA Gymnastics Professional members will be required to renew their criminal background check certification at the end of 2009 and into 2010.

USA Gymnastics recommends that you re-apply for your background check screening 4-6 weeks prior to your background check expiration date. Re-certifying is easy, just click on the following link: Criminal Background Check Log In. Or follow the step by step instructions below. Reminder, your username is your member number and the password is your 8 digit date of birth (mmddyyyy).

Re-Certify Background Check Steps: Step 1: Visit the USA Gymnastics website Step 2: Click on the Member Services Link Step 3: Click on the Criminal Background Check button located on the right hand side Step 4: Click Log On To Start Background Check link

Please note: The cost of the background check re-screening will begin at $21.00 and additional charges may apply. Unlike the first-time screening which searched the past 7 years of an individual's history, the re-check will only search the last 2 years of an individual's history.

Click here for the Criminal Background Check FAQ.

Please feel free to contact the Member Services Department with any additional questions or concerns.

USA Gymnastics Member Services Department
Phone Hours: Monday 12:30pm-5:30pm eastern daylight savings time
Tuesday - Friday 8:30am-5:30pm eastern daylight savings time
1-800-345-4719 toll free

2010 Resolutions -- Continuing Education

As the new year fast approaches and you are establishing your resolutions and plans for 2010, keep in mind continuing education. Continuing education is an important part of professional development and growing in your role as a gymnastics professional. Through continuing education you can gain greater insight into training and skills techniques, learn up-to-date risk management and injury prevention methods, broaden your repertoire with new and creative ideas for warm-ups, games, conditioning, and drills, better understand athlete's physical, mental, and social development, and perhaps most important, reinforce many of the concepts and principles you are already practicing.

USA Gymnastics currently offers a wide variety of continuing education opportunities and is dedicated to developing even more in the coming years. Start planning now to incorporate continuing education into your schedule and budget for 2010. For a complete list of USA Gymnastics University courses, visit our website.

As 2009, the Year of Education, draws to a close, we would like to offer you a special incentive to try one or more of the online educational courses offered through USA Gymnastics University. Click here to find out more about our Special December 2009 Offers and get a jump on your New Year's resolutions.

Communication with your Clients: Clip Art, Signs & Cards Available Exclusively on the Member Club Only Site

Is your club a Member Club? To check if your club is a Member Club, simply click here to go to our Begin Here. Go Anywhere. website and enter your gym's city and state.

As a Member Club, you enjoy many benefits from our Welcome Kit and Marketing Program to our Member Club only website. This site features a variety of tools and resources to help you run your business more efficiently and profitably. One feature is our colorful gymnastics-themed clip art section. The winter holidays are upon us, and USA Gymnastics wants you to have the tools you need for festive communication with your gymnasts and their families!

If your club isn't a Member Club and you are interested in seeing the additional benefits of the Member Club program click here.



Safety Matters: Risk Management through planning and preparation

USA Gymnastics is pleased to offer this Safety Matters short series detailing some of the steps gymnastics professionals can take to avoid injuries and the lawsuits which sometimes arise because of them.

Two of the most important aspects of teaching gymnastics are appropriate supervision and proper instruction. It is estimated that over 80% of athletic injuries occur because of a lapse in supervision or instruction. Therefore, it is essential to note these recommendations and implement them consistently in your club.

Supervise the activity appropriately: Supervision includes being present, watching the activity and all athletes within your care, controlling the situation through your knowledge and planning, and ensuring that safety rules are implemented. Supervision begins when the athlete enters the facility, continues through practice, and until the athlete leaves the property. Proper supervision includes: positioning yourself to see all of the athletes in your care, continually scanning, and avoiding distractions.

Provide proper instruction/coaching: Gymnastics professionals should know the skills and movements they are teaching as well as the progressions and lead-ups for those skills and properly instruct the students in those activities. Proper instruction also includes continual review of safety practices such as falling and landing drills, repetition of fundamental skills, demonstrations of correct skill technique, and ample practice time.

Chapter 5 of the Gymnastics Risk Management Handbook, 2009 edition is dedicated to these topics. These and other key risk management principles can be found in the new 2009 edition of the Gymnastics Risk Management Safety Course Handbook, now available through the USA Gymnastics technical materials online store.


USA Gymnastics is a non-for-profit organization which is the sole national governing body (NGB) for the sport of gymnastics in the United States. Our mission is to increase public awareness of, and encourage participation in, all aspects of gymnastics, and to support athletes in their pursuit of competitive excellence.

Tell us what you think! We'd like to hear from you about what information you'd like to see in Member News. Contact us by clicking here.

| USA Gymnastics home | Past Member News | Contact Us | Member Services | Education | Events |