UNIVERSITY STUDIES ABROAD CONSORTIUM: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- UNIVERSITY STUDIES ABROAD CONSORTIUM (EIN 46-4884633)
- Tax period
- 2022-06-01 to 2023-05-31
- Filed
- 2024-04-12
- IRS object ID
- 202431039349300833
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-12T11:10:38-05:00 | ReturnTs |
| Tax Period End | 2023-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 366055558 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 757 THIRD AVENUE 3RD FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100172013 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464884633 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNIVERSITY STUDIES ABROAD CONSORTIUM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UNIV | BusinessNameControlTxt |
| Phone | 7757846569 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1664 N VIRGINIA ST MS 0323 | AddressLine1Txt |
| City | RENO | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 895570323 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID MUSTARD | PersonNm |
| Person Title | DIRECTOR OF FINANCE | PersonTitleTxt |
| Phone | 7757846569 | PhoneNum |
| Signature | 2024-04-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DAVID | PersonFirstNm |
| Person Last | MUSTARD | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIEL V ROMANO | PreparerPersonNm |
| PTIN | P00504182 | PTIN |
| Phone | 2125990100 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR ALYSSA NOTA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1664 N VIRGINIA ST MS 0323 | AddressLine1Txt |
| City | RENO | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 895570323 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $22,336,062 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | USAC.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | NV | LegalDomicileStateCd |
| Activity Or Mission | TO ORGANIZE AND ADMINISTER STUDY ABROAD PROGRAMS FOR UNIVERSITY STUDENTS WHICH (SEE SCHEDULE O) ENCOURAGE AND FACILITATE THE ACQUISITION AND USE OF FOREIGN LANGUAGES AND ACADEMIC DISCIPLINES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 101 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,832,545 | PYContributionsGrantsAmt |
| CY Contributions Grants | $19,479 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,317,221 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $21,556,373 | CYProgramServiceRevenueAmt |
| PY Investment Income | $223,185 | PYInvestmentIncomeAmt |
| CY Investment Income | $707,654 | CYInvestmentIncomeAmt |
| PY Other Revenue | $538,109 | PYOtherRevenueAmt |
| CY Other Revenue | $23,219 | CYOtherRevenueAmt |
| PY Total Revenue | $13,911,060 | PYTotalRevenueAmt |
| CY Total Revenue | $22,306,725 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $222,150 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $597,395 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,754,718 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,709,041 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $62,758 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,776,509 | PYOtherExpensesAmt |
| CY Other Expenses | $11,004,238 | CYOtherExpensesAmt |
| PY Total Expenses | $14,753,377 | PYTotalExpensesAmt |
| CY Total Expenses | $21,310,674 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$842,317 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $996,051 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $37,628,350 | TotalAssetsBOYAmt |
| Total Assets EOY | $40,313,514 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,993,984 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,917,376 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $29,634,366 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $30,396,138 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF UNIVERSITIES STUDIES ABROAD CONSORTIUM ("USAC") IS TO PROVIDE STUDENTS WITH THE OPPORTUNITY TO DEVELOP THE KNOWLEDGE, SKILLS, AND ATTITUDES TO SUCCEED IN THE GLOBAL SOCIETY OF THE 21ST CENTURY. WE STRIVE TO PROVIDE AN AUTHENTIC, QUALITY CONTEXT IN WHICH STUDENTS MAY GROW INTO ENGAGED CITIZENS OF THE WORLD, NOT ONLY IN THE CLASSROOM BUT ALSO THROUGH FIELD TRIPS, INTEGRATED LIVING AND ACADEMIC EXPERIENCES, SPORTS, INTERNSHIPS, AND VOLUNTEER AND SERVICE LEARNING OPPORTUNITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $11,991,466 | ExpenseAmt |
| Grant | $436,494 | GrantAmt |
| Revenue | $14,334,140 | RevenueAmt |
| Desc | USAC ADMINISTERED AND FACILITATED SPECIALTY PROGRAMS FOR OVER 859 U.S. UNIVERSITY STUDENTS AT 25 SITES IN 14 FOREIGN COUNTRIES. THE PROGRAMS RANGE IN LENGTH FROM 3 WEEKS TO A FULL ACADEMIC YEAR. USAC PROGRAMS DELIVER AFFORDABLE STUDY ABROAD OPPORTUNITIES WHILE FULFILLING THE GOAL OF PROVIDING OUR STUDENTS WITH THE OPPORTUNITY TO DEVELOP THE KNOWLEDGE, INTER-CULTURAL COMPETENCIES AND SKILLS TO SUCCEED IN THE 21ST CENTURY. USAC HAS SPECIALTY PROGRAMS LOCATED IN CHILE, CHINA, COSTA RICA, CUBA, CZECH REPUBLIC, ENGLAND, FRANCE, GERMANY, INDIA, IRELAND, ITALY, SPAIN, THAILAND, URUGUAY AND VIETNAM. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,850,610 | ExpenseAmt |
| Grant | $160,901 | GrantAmt |
| Revenue | $7,222,233 | RevenueAmt |
| Desc | USAC PARTNERED WITH OVER 25 FOREIGN UNIVERSITIES TO PROVIDE AN ACADEMIC EDUCATION AND INTERNATIONALIZATION FOR OVER 383 STUDENTS. STUDENTS PARTICIPATED IN PROGRAMS THAT RANGED IN LENGTH FROM 4 WEEKS TO A FULL ACADEMIC YEAR AT UNIVERSITIES IN AUSTRALIA, ENGLAND, IRELAND, ISRAEL, JAPAN, SOUTH KOREA, NETHERLANDS, NEW ZEALAND, PORTUGAL, SCOTLAND, SOUTH AFRICA, SWEDEN AND THAILAND. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $16,842,076 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 101 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | CI | ForeignCountryCd |
| Foreign Country | CH | ForeignCountryCd |
| Foreign Country | CS | ForeignCountryCd |
| Foreign Country | EZ | ForeignCountryCd |
| Foreign Country | FR | ForeignCountryCd |
| Foreign Country | GM | ForeignCountryCd |
| Foreign Country | IN | ForeignCountryCd |
| Foreign Country | EI | ForeignCountryCd |
| Foreign Country | IT | ForeignCountryCd |
| Foreign Country | SP | ForeignCountryCd |
| Foreign Country | TH | ForeignCountryCd |
| Foreign Country | UK | ForeignCountryCd |
| Foreign Country | UY | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NV | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID MUSTARD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7756825877 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1664 N VIRGINIA ST MS 0323 | AddressLine1Txt |
| City | RENO | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 895570323 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| ORLINA BOTEVA | ||||||||
| BOARD DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KATE WRAY CHETTRI | ||||||||
| BOARD DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CORRINE HENKE | ||||||||
| BOARD DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DOUG LEE | ||||||||
| BOARD DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| COLLEEN MARCHWICK | ||||||||
| BOARD DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVE SHINTANI | ||||||||
| BOARD DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SAMMY SPANN | ||||||||
| BOARD DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| GREG STEPHANY | ||||||||
| BOARD DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOY WANDERI | ||||||||
| BOARD DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MEREDITH FANT WILSON | ||||||||
| BOARD DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DR ALYSSA NOTA | ||||||||
| PRESIDENT/CEO | 40.00 | 0.00 | $151,084 | $0 | $18,899 | Yes (X) | ||
| DAVID MUSTARD | ||||||||
| TREASURER | 40.00 | 0.00 | $96,092 | $0 | $16,982 | Yes (X) | ||
| SABRINA HARRIS | ||||||||
| SECRETARY | 40.00 | 0.00 | $47,780 | $0 | $3,438 | Yes (X) | ||
| FRIEDRICH ROSKE | ||||||||
| DIRECTOR OF IT | 40.00 | 0.00 | $113,369 | $0 | $16,997 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $408,325 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $56,316 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2545 | AddressLine1Txt |
| City | FARGO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 581082545 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ACCOUNTING AND IT SERVICES | ServicesDesc |
| Compensation | $131,553 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $19,479 | AllOtherContributionsAmt |
| Total Contributions | $19,479 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SPECIALTY PROGRAM | 611710 | $14,334,140 | $14,334,140 |
| PARTNERSHIP PROGRAM | 611710 | $7,222,233 | $7,222,233 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $21,556,373 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $707,654 | TotalRevenueColumnAmt |
| Exclusion | $707,654 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $52,556 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $29,337 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $23,219 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,219 | TotalRevenueColumnAmt |
| Exclusion | $23,219 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,306,725 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,556,373 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $730,873 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,752 | TotalAmt |
| Program Services | $9,752 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $587,643 | TotalAmt |
| Program Services | $587,643 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $343,112 | TotalAmt |
| Program Services | $291,645 | ProgramServicesAmt |
| Management And General | $51,467 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,489,176 | TotalAmt |
| Program Services | $5,914,895 | ProgramServicesAmt |
| Management And General | $1,518,830 | ManagementAndGeneralAmt |
| Fundraising | $55,451 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,484 | TotalAmt |
| Program Services | $146,855 | ProgramServicesAmt |
| Management And General | $39,011 | ManagementAndGeneralAmt |
| Fundraising | $618 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,374,267 | TotalAmt |
| Program Services | $1,087,307 | ProgramServicesAmt |
| Management And General | $281,394 | ManagementAndGeneralAmt |
| Fundraising | $5,566 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,002 | TotalAmt |
| Program Services | $250,321 | ProgramServicesAmt |
| Management And General | $64,558 | ManagementAndGeneralAmt |
| Fundraising | $1,123 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,780 | TotalAmt |
| Program Services | $2,414 | ProgramServicesAmt |
| Management And General | $6,366 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,827 | TotalAmt |
| Management And General | $89,827 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,069 | TotalAmt |
| Program Services | $28,619 | ProgramServicesAmt |
| Management And General | $75,450 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,299 | TotalAmt |
| Management And General | $48,299 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $242,069 | TotalAmt |
| Program Services | $66,569 | ProgramServicesAmt |
| Management And General | $175,500 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $556,522 | TotalAmt |
| Management And General | $556,522 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $650,574 | TotalAmt |
| Program Services | $366,143 | ProgramServicesAmt |
| Management And General | $284,431 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $274,961 | TotalAmt |
| Program Services | $13,748 | ProgramServicesAmt |
| Management And General | $261,213 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247,627 | TotalAmt |
| Program Services | $172,175 | ProgramServicesAmt |
| Management And General | $75,452 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,376 | TotalAmt |
| Program Services | $18,650 | ProgramServicesAmt |
| Management And General | $40,726 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,465 | TotalAmt |
| Program Services | $41,607 | ProgramServicesAmt |
| Management And General | $90,858 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,377 | TotalAmt |
| Management And General | $15,377 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,777 | TotalAmt |
| Management And General | $250,777 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $571,976 | TotalAmt |
| Program Services | $474,814 | ProgramServicesAmt |
| Management And General | $97,162 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| ABROAD SCHOOL FEES | $3,647,826 | $3,647,826 |
| ROOM & BOARD | $1,817,629 | $1,817,629 |
| TOURS & ACTIVITIES | $873,828 | $873,828 |
| AFFILIATE BENEFITS | $528,667 | $528,667 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $883,589 | TotalAmt |
| Program Services | $500,969 | ProgramServicesAmt |
| Management And General | $382,620 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,310,674 | TotalAmt |
| Program Services | $16,842,076 | ProgramServicesAmt |
| Management And General | $4,405,840 | ManagementAndGeneralAmt |
| Fundraising | $62,758 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,322,988 | BOYAmt |
| EOY | $17,137,772 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,413,476 | BOYAmt |
| EOY | $1,541,893 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,736,576 | BOYAmt |
| EOY | $1,736,733 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $861,296 | BOYAmt |
| EOY | $915,545 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,519,117 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,225,575 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,387,776 | BOYAmt |
| EOY | $5,293,542 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,712,207 | BOYAmt |
| EOY | $12,623,568 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,203 | BOYAmt |
| EOY | $134,111 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,828 | BOYAmt |
| EOY | $930,350 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,628,350 | BOYAmt |
| EOY | $40,313,514 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,053,645 | BOYAmt |
| EOY | $3,589,777 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,427,728 | BOYAmt |
| EOY | $4,692,255 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $512,611 | BOYAmt |
| EOY | $526,887 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,108,457 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,993,984 | BOYAmt |
| EOY | $9,917,376 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,445,960 | BOYAmt |
| EOY | $30,250,175 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188,406 | BOYAmt |
| EOY | $145,963 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,634,366 | BOYAmt |
| EOY | $30,396,138 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,628,350 | BOYAmt |
| EOY | $40,313,514 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $996,051 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$285,474 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $13,212 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $37,983 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,366 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,476 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,497 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,832,545 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,479 | CurrentTaxYearAmt |
| Total | $1,918,363 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,298,569 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,678,815 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,090,661 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,317,221 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,556,373 | CurrentTaxYearAmt |
| Total | $92,941,639 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $145,171 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $148,804 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $149,339 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $149,161 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $188,798 | CurrentTaxYearAmt |
| Total | $781,273 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,470,106 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,849,095 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,258,497 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,298,927 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,764,650 | CurrentTaxYearAmt |
| Total | $95,641,275 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $95,641,275 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $97,527 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $377,186 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $246,816 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $282,005 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $760,210 | CurrentTaxYearAmt |
| Total | $1,763,744 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $97,527 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $377,186 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $246,816 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $282,005 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $760,210 | CurrentTaxYearAmt |
| Total | $1,763,744 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,884 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,950 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,099,066 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $508,457 | CurrentTaxYearMinus1YearAmt |
| Total | $1,616,357 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,574,517 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,228,231 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,604,379 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,089,389 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,524,860 | CurrentTaxYearAmt |
| Total | $99,021,376 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.96590 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97490 | PublicSupportPY509Pct |
| Investment Income CY | 0.01780 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS INCOME - 2018 AMOUNT: $ 6,884. 2019 AMOUNT: $ 1,950. 2020 AMOUNT: $ 1,099,066. 2021 AMOUNT: $ 508,457. 2022 AMOUNT: $ 0. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $387,976 | OtherCostOrOtherBasisAmt |
| Book Value | $387,976 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,481,489 | OtherCostOrOtherBasisAmt |
| Depreciation | $660,733 | DepreciationAmt |
| Book Value | $3,820,756 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,554 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,727 | DepreciationAmt |
| Book Value | $14,827 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $169,036 | OtherCostOrOtherBasisAmt |
| Depreciation | $150,699 | DepreciationAmt |
| Book Value | $18,337 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,458,062 | OtherCostOrOtherBasisAmt |
| Depreciation | $406,416 | DepreciationAmt |
| Book Value | $1,051,646 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,293,542 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $1,108,457 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,108,457 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $18,247,221 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$285,474 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $188,798 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$3,943,866 | OtherRevenueAmt |
| Revenue Not Reported | -$4,040,542 | RevenueNotReportedAmt |
| Revenue Subtotal | $22,287,763 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $48,299 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$29,337 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $18,962 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $22,306,725 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,523,432 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $175,586 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $29,337 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $204,923 | ExpensesNotReportedAmt |
| Expenses Subtotal | $17,318,509 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $48,299 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $3,943,866 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,992,165 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $21,310,674 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CONSORTIUM IS ORGANIZED AS A NEVADA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3) AND QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION. THE CONSORTIUM IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE CONSORTIUM IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. THE CONSORTIUM DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE WHOLLY-OWNED SUBSIDIARIES ARE CONSIDERED DISREGARDED ENTITIES FOR TAX PURPOSES. THE CONSORTIUM ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES THE RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN WHEN IT IS "MORE LIKELY THAN NOT" TO BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE CONSORTIUM DID NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS AS OF MAY 31, 2023. THE CONSORTIUM'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX BENEFITS. AS OF MAY 31, 2023, THE CONSORTIUM DID NOT HAVE ANY UNRECOGNIZED TAX BENEFITS; THEREFORE, THE CONSORTIUM DID NOT HAVE ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEAR ENDED MAY 31, 2023. THE CONSORTIUM IS NOT SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS FOR YEARS BEFORE 2019. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | PARTNERSHIP PROGRAM EXPENSES -3,356,223. SCHOLARSHIPS -587,643. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENTAL EXPENSE -29,337. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSE 29,337. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | PARTNERSHIP PROGRAM EXPENSES 3,356,223. SCHOLARSHIPS 587,643. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | 3 | 18 | PROGRAM SERVICES | STUDY ABROAD PROGRAMS | $1,076,969 |
| EAST ASIA AND THE PACIFIC | 3 | 6 | PROGRAM SERVICES | STUDY ABROAD PROGRAMS | $1,808,416 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 16 | 124 | PROGRAM SERVICES | STUDY ABROAD PROGRAMS | $8,358,800 |
| MIDDLE EAST AND NORTH AFRICA | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD PROGRAMS | $10,930 |
| SOUTH AMERICA | 2 | 23 | PROGRAM SERVICES | STUDY ABROAD PROGRAMS | $573,908 |
| SOUTH ASIA | 1 | 1 | PROGRAM SERVICES | STUDY ABROAD PROGRAMS | $31,792 |
| SUB-SAHARAN AFRICA | 0 | 0 | PROGRAM SERVICES | STUDY ABROAD PROGRAMS | $20,449 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 25 | SubtotalOfficesCnt |
| Subtotal Employees | 172 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 25 | TotalOfficeCnt |
| Total Employee | 172 | TotalEmployeeCnt |
| Subtotal Spent | $11,881,264 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $11,881,264 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III ACCOUNTING METHOD: | |
| FORM 990, SCHEDULE F, PART I, LINE 3, COLUMN (F): | USAC ACCOUNTS FOR EXPENDITURES AND CASH GRANTS USING THE ACCRUAL METHOD. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| USAC ANNUAL SCHOLARSHIP | 53 | $35,134 |
| USAC MISC SCHOLARSHIP | 128 | $160,563 |
| USAC NETWORK SCHOLARSHIP | 32 | $52,500 |
| USAC TUITION DISCOUNTS | 1123 | $339,446 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | TO ENSURE PROPER USE OF THE GRANTS AWARDED, USAC CREDITS THE GRANT AMOUNT DIRECTLY TO THE PROGRAM FEE ON THE STUDENT'S ACCOUNT LIMITING ITS DIVERSION TO UNINTENDED USES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR ALYSSA NOTA | PersonNm |
| Title | PRESIDENT/CEO | TitleTxt |
| Base Compensation Filing Org | $151,084 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $6,115 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $12,784 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $169,983 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | EXCEPT AS OTHERWISE PROVIDED BY LAW, THE ARTICLES OF INCORPORATION, OR THE BY LAWS, THE ACTIVITIES AND AFFAIRS OF USAC ARE TO BE CONDUCTED AND ALL CORPORATE POWERS SHALL BE EXERCISED BY OR UNDER THE DIRECTION OF THE BOARD. HOWEVER, THE BOARD MAY DELEGATE THE MANAGEMENT OF THE ACTIVITIES OF USAC TO ONE OR MORE COMMITTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY A NATIONAL INDEPENDENT ACCOUNTING FIRM WITH THE ASSISTANCE OF MANAGEMENT. SUBSEQUENT TO THE PREPARATION THE RETURN IS REVIEWED BY MULTIPLE LAYERS OF MANAGEMENT AND ONCE FINALIZED SENT TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR, OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS MUST ANNUALLY SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT. ADDITIONALLY, MANAGEMENT STAFF AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE THE SAME ANNUAL STATEMENT. THE STATEMENT AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; B. HAS READ AND UNDERSTANDS THE POLICY; C. HAS AGREED TO COMPLY WITH THE POLICY; AND D. UNDERSTANDS THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. TO ENSURE THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED. THERE ARE PROCEDURES INCLUDED IN THE "CONFLICT OF INTEREST ANNUAL STATEMENT" IF A POTENTIAL CONFLICT IS IDENTIFIED. |
| FORM 990, PART VI, SECTION B, LINE 15 | PER ARTICLE V, SECTION 3, OF THE USAC BYLAWS, THE BOARD, OR ANY AUTHORIZED COMMITTEE OF THE BOARD, SHALL REVIEW AND APPROVE THE COMPENSATION, INCLUDING BENEFITS, OF THE OFFICERS OF THE CORPORATION TO ENSURE THAT EACH SUCH OFFICER'S COMPENSATION IS JUST AND REASONABLE. SUCH REVIEW AND APPROVAL SHALL OCCUR WHEN THE OFFICER IS INITIALLY HIRED, WHENEVER THE OFFICER'S TERM OF EMPLOYMENT IS RENEWED OR EXTENDED. DURING THE INITIAL HIRING PROCESS COMPENSATION OF KEY EMPLOYEES IS SCREENED BY THE HUMAN RESOURCES DIRECTOR AND GOES THROUGH SEVERAL STEPS OF APPROVAL. THE PROCESS INCLUDES RESEARCH ON PAY RATES AND COMPARABLE SALARIES. KEY EMPLOYEE COMPENSATION IS REVIEWED ANNUALLY DURING THE REVIEW PROCESS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL COPIES OF OUR GOVERNING DOCUMENTS, CONFLICT POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | FOREIGN TRANSACTION GAIN 37,983. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (7 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Foreign PostalForeignAddress/ForeignPostalCd | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| UNIVERSITY STUDIES ABROAD CONSORTIUM | ||||||||||||
| AV REPUBLICA 470 1 COMUNA | SANTIAGO | CI | STUDY ABROAD | CI | $0 | $0 | USAC | |||||
| USAC FRANCE - PAU | ||||||||||||
| UNIVERSITE DE PAU ET DES PAYS DE L | UPPAFACULTY OF LETTERS PAU | FR | STUDY ABROAD | FR | $0 | $0 | USAC | 64000 | ||||
| USAC ITALIA | ||||||||||||
| VIA VENTIMIGLIA 115 | TORINO | IT | STUDY ABROAD | IT | $0 | $0 | USAC | 10126 | ||||
| USAC SPAIN | ||||||||||||
| CAMPUS UNIV EDIFICIO BIBLIOTE | LEIOA BIZKAIA SP | SP | STUDY ABROAD | SP | $0 | $0 | USAC | 49640 | ||||
| USAC FRANCE - LYON | ||||||||||||
| UNIVERSITE LUMIERE LYON 216 QUAI C | BERNARD LYON | FR | STUDY ABROAD | FR | $0 | $0 | USAC | 69007 | ||||
| ASSOCIATION CIVIC USAC | ||||||||||||
| ESPANA BLVR | MONTEVIDEO | UY | STUDY ABROAD | UY | $0 | $0 | USAC | 2633 | ||||
| UNIVERSITY STUDIES ABROAD CONSORTIUM | ||||||||||||
| STUDY ABROAD | BR | $0 | $0 | USAC | 1664 N VIRGINIA ST MS 0323 | RENO | NV | 895570323 | ||||
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Foreign PostalForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|
| UNIVERSITY STUDIES ABROAD CONSORTIUM | |||||||
| OFICINA DE USAC SEDE DE OCCIDENTE | SAN RAMON ALAJUELA | CS | STUDY ABROAD | CS | USAC | Yes (1) | |
| USAC FOUNDATION OF THAILAND | |||||||
| CHIANG MAI UNIVERSITY 239 HUAYKAEW | MUANG GHIAMG MAI | TH | STUDY ABROAD | TH | USAC | Yes (1) | |
| USAC UNITED KINGDOM LIMITED | |||||||
| KILDARE HOUSE 3 DORSET RISE | LONDON | UK | STUDY ABROAD | UK | USAC | Yes (1) | |
| USAC IRELAND COMPANY LTD | |||||||
| 88 HARCOURT STREET | DUBLIN | EI | STUDY ABROAD | EI | USAC | Yes (1) | 2 D02DK18 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| USAC (COSTA RICA) | ||
| R | $1,067,000 | AMT TRANSFERRED |
| USAC (THAILAND) | ||
| R | $490,141 | AMT TRANSFERRED |
| USAC (UNITED KINGDOM) | ||
| R | $250,942 | AMT TRANSFERRED |
| USAC (IRELAND) | ||
| R | $136,767 | AMT TRANSFERRED |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, SCHEDULE R, PART I: | THE ENTITIES LISTED IN PART I ARE NONFUNCTIONAL ENTITIES, ORGANIZED FOR THE SOLE PURPOSE OF HOLDING BANK ACCOUNTS AND PAYING PAYROLL EXPENSES IN THE FOREIGN COUNTRIES IN WHICH USAC OPERATES. USAC HAS TAKEN THE POSITION THAT THEY ARE DISREGARDED AND THERE IS NO REPORTABLE ACTIVITY OR ASSETS IN THESE ENTITIES. |
| FORM 990, SCHEDULE R, PART II: | THE ENTITIES LISTED IN PART II ARE NONFUNCTIONAL CORPORATIONS, ORGANIZED FOR THE SOLE PURPOSE OF HOLDING BANK ACCOUNTS AND PAYING PAYROLL EXPENSES IN THE FOREIGN COUNTRIES. USAC HAS TAKEN THE POSITION THAT THEY ARE CONTROLLED FOREIGN CORPORATIONS AND THERE IS NO REPORTABLE ACTIVITY OR ASSETS HELD IN THESE ENTITIES. |
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