2020-10-09T06:31:12-07:00 2019-11-30 474152589 IL NFP AUDIT AND TAX LLP 564 W RANDOLPH STREET SUITE 200 CHICAGO IL 60661 990 2018-12-01 226071187 UNITED STATES EVENTING ASSOCIATION UNIT 7037790440 525 Old Waterford Road NW Leesburg VA 20176 Rob Burk Executive Director 2020-10-09 true ABDULLAH KHAN CPA P01524581 3129985500 2018 2021-01-29 14:40:06Z Rob Burk 4689069 false false X www.useventing.com X 1959 MA THE EDUCATION OF MEMBERS, THE PROMOTION OF THE EQUESTRIAN SPORT OF EVENTING AND SAFE, STANDARDIZED EVENTING COMPETITION IN THE UNITED STATES OF AMERICA. 21 21 18 60 39490 1981 706980 799137 3458940 3746278 34145 40959 259070 28881 4459135 4615255 25992 56906 0 1462937 1576868 0 47291 3074559 3040657 4563488 4674431 -104353 -59176 2752952 2672150 1195182 1118278 1557770 1553872 X THE EDUCATION OF MEMBERS, THE PROMOTION OF THE EQUESTRIAN SPORT OF EVENTING AND SAFE, STANDARDIZED EVENTING COMPETITION IN THE UNITED STATES OF AMERICA. false false 1327853 56906 1468008 COMPETITIONS AND EVENTS - ALL LEVELS OF SANCTIONED COMPETITION ARE DESIGNED TO EDUCATE AND TRAIN BOTH HORSE AND RIDER TO SAFELY AND ENJOYABLY MOVE UP THE LEVELS FROM ENTRY LEVEL TO OLYMPIC LEVEL WITH COURSES BEING CREATED, BUILT AND APPROVED BY USEA TRAINED OFFICIALS, COURSE DESIGNERS, COURSE ADVISORS AND OFFICIALS. 1074434 1012121 AREA PROGRAMS - THE COUNTRY IS DIVIDED INTO TEN AREAS WHICH SERVE THE MEMBERS AT THE LOCAL GRASSROOTS LEVEL. THE AREAS IMPLEMENT THE ASSOCIATIONS EDUCATIONAL PROGRAMS TO ENSURE THAT RIDERS AND HORSES ARE WELL-PREPARED TO SAFELY MEET THE EQUIREMENTS AT EACH LEVEL OF COMPETITION. THE AREA PROGRAMS EMPHASIZE ON IMPROVING THE QUALITY OF INSTRUCTION GIVEN BY PROFESSIONAL INSTRUCTORS AND PROVIDING CLINICS AND SEMINARS TO IMPROVE RIDING ABILITY AND SAFETY TECHNIQUES. 446526 1168634 MEMBERSHIPS - THE ASSOCIATION PROVIDES ITS MEMBERS INDISPENSABLE RESOURCES FOR EDUCATION, SAFETY, HORSE WELFARE, CERTIFICATION, TRAINING AND INFORMATION AT THE ANNUAL MEETING. 446895 97515 3295708 true true false false false false false false false false true false false false false true true false false false false false false false false false false false true false false false false false false false false false false false false true false false false false true false false false true 66 0 true 18 true true true false false false false true true false 0 false false false false false false false false false false false false X 21 21 false false false false true true true true true false true true true true true true true true true true false X Jacqui Ross 7037790440 525 Old Waterford Road NW Leesburg VA 20176 Carol Kozlowski President 4.00 0.00 X X 0 0 0 John Bourgoin Trustee 2.00 0.00 X 0 0 0 Morgan Rowsell Trustee 2.00 0.00 X 0 0 0 Sharon Anthony Trustee 2.00 0.00 X 0 0 0 Denise Daily-Thomas Trustee 2.00 0.00 X 0 0 0 Debra Dealcuaz Trustee 2.00 0.00 X 0 0 0 Eric Markell Trustee 2.00 0.00 X 0 0 0 Jonathan Elliott Trustee 2.00 0.00 X 0 0 0 Morley Thompson Jr Treasurer 4.00 0.00 X X 0 0 0 Deeda Randle Trustee 2.00 0.00 X 0 0 0 Alice Sarno Trustee 2.00 0.00 X 0 0 0 Janis Linnan Trustee 2.00 0.00 X 0 0 0 Mary Coldren Trustee 2.00 0.00 X 0 0 0 Harold Eichell Secretary 4.00 0.00 X X 0 0 0 Darrin Mollett Trustee 2.00 0.00 X 0 0 0 Jerry Schurink Trustee 2.00 0.00 X 0 0 0 Max Corcoran Trustee 2.00 0.00 X 0 0 0 Dr Jennifer Miller Trustee 2.00 0.00 X 0 0 0 Doug Payne Trustee 2.00 0.00 X 0 0 0 Dawn Robbins Trustee 2.00 0.00 X 0 0 0 John Staples Trustee 2.00 0.00 X 0 0 0 ROB BURK Executive Dir. 40.00 0.00 X 148918 0 0 148918 1 false false false US EQUESTRIAN FEDERATION INC 4047 IRON WORKS PKWY LEXINGTON KY 40511 DRUGS & MEDS TESTING 175000 1 799137 354122 799137 Annual Meeting 900099 129410 129410 Area Programs 900099 1012121 1012121 Competition and Events 900099 1216020 1216020 Membership Dues 900099 1039224 1039224 Xentry and Other Income 900099 226960 226960 122543 83053 39490 3746278 37244 37244 0 0 0 3715 3715 3715 3715 0 0 102695 73814 28881 28881 0 4615255 3739384 39490 37244 X 0 56906 56906 0 0 148918 29784 96796 22338 0 1146227 643417 486309 16501 0 182319 94805 82044 5470 99404 51690 44732 2982 0 6976 6976 5500 5500 0 0 0 0 30924 6100 24824 32122 32122 0 0 75855 75855 260920 222337 38583 0 0 0 0 72472 9639 62833 137018 112095 24923 Area Allocations 1042908 1042908 Awards & Trophies 518829 518829 Outside Services 199051 162882 36169 Drug Testing 175000 175000 483082 169316 313766 4674431 3295708 1331432 47291 775199 666444 172299 184260 0 1075744 1064957 0 0 0 40936 62753 58956 100387 1886322 1292973 629818 593349 0 0 0 0 0 2752952 2672150 465519 536640 729663 581638 1195182 1118278 X 1363495 1323780 194275 230092 1557770 1553872 2752952 2672150 X -59176 96024 -30431 -10315 X false true X true false X 473248 723998 548437 706980 799137 3251800 3641825 3596868 3546195 3458940 3746278 17990106 0 0 0 4115073 4320866 4094632 4165920 4545415 21241906 0 0 21241906 14328 14461 12721 26080 37244 104834 0 14328 14461 12721 26080 37244 104834 0 224874 219330 239037 259070 942311 4354275 4554657 4346390 4451070 4582659 22289051 0.95300 0.94470 0.00470 0.00360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 174200 174200 980278 708206 272072 559762 415435 144327 172082 169332 2750 593349 X 4711279 96024 96024 4615255 4615255 4674431 4674431 4674431 Part X : FIN48 Footnote The Association is exempt from Federal and State income taxes under Section 501(c)(3) of the Internal Revenue Code. Therefore, the consolidated financial statements do not include a provision for income taxes. The Organization reviews income tax positions taken or expected to be taken in income tax returns to determine if there are any income tax uncertainties. This includes positions that the entity is exempt from income taxes or not subject to income taxes on unrelated business income, with the exception of the Association, which is subject to income taxes on unrelated business income on advertising income. The Organization recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by taxing authorities, based on the technical merits of the positions. The Organization has identified no significant income tax uncertainties. The Organization files information returns as a tax-exempt organization. Should that status be challenged in the future, all years since inception could be subject to review by the IRS. true 0 0 Scholarships and Grants 8 56906 Grantmaker's Description of How Grants are Used The Board approves all scholarships and grants X Donated Goods 20940 354122 FMV false false false Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: MEMBERSHIPS - THE ASSOCIATION PROVIDES ITS MEMBERS INDISPENSABLE RESOURCES FOR EDUCATION, SAFETY, HORSE WELFARE, CERTIFICATION, TRAINING AND INFORMATION AT THE ANNUAL MEETING. OTHER PROGRAM SERVICES 5: EDUCATIONAL PROGRAMS - THE ASSOCIATION INFORMS MEMBERS ABOUT SIGNIFICANT DEVELOPMENTS IN THE SPORT OVER THE PRIOR YEAR FOCUSING ON RIDING STANDARDS, HORSE WELFARE, SAFETY REQUIREMENTS AND ADEQUATE QUALIFICATION REQUIRED TO ADVANCE IN THE SPORT. IMPROVEMENTS AND ENHANCEMENTS IN ALL ASPECT OF EDUCATION AND PROMOTIONAL PROGRAMS ARE DISCUSSED AND DEVELOPED FOR IMPLEMENTATION IN THE COMING YEAR. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder THE ASSOCIATION HAS VARIOUS CLASSES OF MEMBERSHIPS WHO ELECT THE BOARD OF GOVERNORS. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body THE ASSOCIATION MEMBERS ELECT THE BOARD OF GOVERNORS Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders THE ASSOCIATION'S BY-LAWS REQUIRE CERTAIN DECISIONS TO BE APPROVED BY MEMBERS, INCLUDING CHANGES TO BY-LAWS, FISCAL YEAR RESOLUTIONS OF DISSOLUTION, ETC. Form 990, Part VI, Line 11b: Form 990 Review Process THE ADMINISTRATIVE AND FINANCE COMMITIEE REVIEWS A DRAFT FORM 990 PRIOR TO FILING. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE ASSOCIATION REQUIRES THE GOVERNORS TO DISCLOSE ANY CONFLICTS OF INTEREST. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management THE BOARD OF GOVERNANCE, IN PARTICULAR THE ADMINISTRATIVE AND FINANCE COMMITTEE, ANNUALLY REVIEWS COMPENSATION DURING PERFORMANCE REVIEW AND BUDGET PREPARATION CEO COMPENSATION AND BENEFITS ARE REVIEWED IN LIGHT OF COMPARISONS WITH SIMILAR SIZE NONPROFIT ORGANIZATIONS. THE BOARD OF GOVERNANCE, IN PARTICULAR THE ADMINISTRATIVE AND FINANCE COMMITTEE, ANNUALLY REVIEWS COMPENSATION DURING PERFORMANCE REVIEW AND BUDGET PREPARATION CEO COMPENSATION AND BENEFITS ARE REVIEWED IN LIGHT OF COMPARISONS WITH SIMILAR SIZE NONPROFIT ORGANIZATIONS. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available DISCLOSURE OF GOVERNING DOCS, POLICIES, AND FINANCIAL STATEMENTS MADE AVAILABLE UPON REQUEST Form 990, Part IX, Line 24e: Other Expenses Affiliation Dues: Column (A) - Total = $3337; Column (B) - Program Services = $0; Column (C) - Management & General = $3337; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Bank & Processing Fees: Column (A) - Total = $163830; Column (B) - Program Services = $64; Column (C) - Management & General = $163766; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Equipment Rental & Software: Column (A) - Total = $81250; Column (B) - Program Services = $2014; Column (C) - Management & General = $79236; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Miscellaneous: Column (A) - Total = $8053; Column (B) - Program Services = $2098; Column (C) - Management & General = $5955; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $73293; Column (B) - Program Services = $61895; Column (C) - Management & General = $11398; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Printing and Publications: Column (A) - Total = $93175; Column (B) - Program Services = $85527; Column (C) - Management & General = $7648; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Program Development: Column (A) - Total = $3980; Column (B) - Program Services = $2720; Column (C) - Management & General = $1260; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Supplies & Materials: Column (A) - Total = $33987; Column (B) - Program Services = $14902; Column (C) - Management & General = $19085; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Website: Column (A) - Total = $22177; Column (B) - Program Services = $96; Column (C) - Management & General = $22081; Column (D) - Fundraising = $0 Other Changes In Net Assets Or Fund Balances - Other Decreases Difference between audit and 990 net assets at 11-30-18 = -$10315 USEA FOUNDATION 525 OLD WATERFORD ROAD LEESBURG VA 20176 046700121 CHARITABLE AND EDUCATIONAL VA 501(C)(3) 509(A)(3) N/A false false false false false false false false false false false false false false true true true false false false