2019-04-02T11:04:33-05:00 2018-05-31 Grant Thornton LLP 100 W Liberty St Suite 770 Reno NV 89501 990 2017-06-01 464884633 UNIVERSITY STUDIES ABROAD CONSORTIUM % KIM LEGARZA UNIV 7757846569 MAIL STOP 0323 RENO NV 895570323 KIM LEGARZA Treasurer 7757846569 2019-04-02 true Daniel V Romano P00504182 7757861520 209.220.64.52 88245120190925000001 2019-04-02 P 8CE784EFF168B8A31FEDD65133932ABEE4CEF02B C1EF06BAD6062F79C9C5BCBB36D0583DBD6EC2EB 2017 2019-02-21 02:37:17Z Dr ALYSSA NOTA MAIL STOP 0323 RENO NV 895570323 30177071 false X USAC.EDU X 2014 NV To organize and administer study abroad programs for university students which encourage and facilitate the acquisition and use of foreign languages and academic disciplines. 11 11 101 0 0 0 67072 33933 28531794 30083701 6921 14970 4000 8074 28609787 30140678 254394 560892 0 0 9886049 11133222 0 0 38714 13493353 15134639 23633796 26828753 4975991 3311925 48248603 50441136 24196755 22400701 24051848 28040435 X 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. false false 21123485 560892 22688414 USAC administered and facilitated Specialty Programs for over 3865 U.S. university students at 28 sites in 16 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 students participated in programs located in Brazil, Chile, China, Costa Rica, Cuba, Czech Republic, England, France, Germany, Ghana, India, Ireland, Italy, Spain, Thailand and Uruguay. Enrollments increased 3% in 2017-18 over the prior year. 4032736 6307434 USAC partnered with over 24 foreign universities to provide an academic education and internationalization for over 815 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, Norway, Scotland, South Africa, and Sweden. Enrollments increased 10% in 2017-18 compared to the prior year. 851900 1087853 USAC offers optional classes, educational tours and field studies with all its specialty programs as part of a well-rounded study abroad experience. The tours offer cultural, historical and often political enrichment in the country of your studies. Very often the tours can be taken as a field study with additional academic requirements of readings, research and written assignments for university credit. 26008121 true true false false false false false false false false true false false false false true false true false true true false false false false false false false true true false false false false false false false false false false false false true true true false false false true X 59 0 true 101 true false true false false false false false false false false X 11 11 false false false false false false false true true false true true true true true true true true true true false NV X X KIM LEGARZA 7756825877 MAIL STOP 0323 RENO NV 895570323 Corrine Henke Board Director 1.0 0.0 X 0 0 0 Robert Neunschwander Board Director 1.0 0.0 X 0 0 0 Susan Thompson Board Director 1.0 0.0 X 0 0 0 Joseph Cline Board Director 1.0 0.0 X 0 0 0 Sammy Spann Board Director 1.0 0.0 X 0 0 0 Joy Wanderi Board Director 1.0 0.0 X 0 0 0 Jennifer Hall Board Director 1.0 0.0 X 0 0 0 Ann Fugard Board Director 1.0 0.0 X 0 0 0 Doug Lee Board Director 1.0 0.0 X 0 0 0 Orlina Boteva Board Director 1.0 0.0 X 0 0 0 Jennifer Gay BOARD DIRECTOR 1.0 0.0 X 0 0 0 Dr Carmelo Urza President/CEO Emeritus 40.0 0.0 X 156016 0 10921 Kim Legarza Treasurer 40.0 0.0 X 109198 0 16140 Michelle Cobb Secretary 40.0 0.0 X 105515 0 10755 Alyssa Nota President/CEO 40.0 0.0 X 99320 0 21705 470049 0 59521 4 false true false None 0 33933 33933 SPECIALTY PROGRAM TUITION/FEES 611710 20633583 20633583 PARTNERSHIP PROGRAM TUITION/FEES 611710 6307434 6307434 ROOM AND BOARD 721000 2054831 2054831 EDUCATIONAL TOURS AND ACTIVITIES 561520 1087853 1087853 30083701 14970 14970 0 0 43386 36393 6993 0 6993 6993 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 1081 1081 1081 30140678 30083701 23044 0 560892 560892 0 0 533134 506478 25217 1439 0 8600021 8170019 406782 23220 159750 151763 7556 431 1539110 1462154 72800 4156 301207 286147 14247 813 95550 82219 12751 580 245930 131007 114923 0 0 0 0 0 1319645 1319645 839984 807897 29147 2940 124375 124375 0 218731 194671 21873 2187 142194 140772 1422 0 200055 199655 400 0 0 152636 106494 44616 1526 632124 600518 31606 ABROAD SCHOOL FEES 5245922 5245922 ROOM AND BOARD 2700787 2700787 TOURS AND ACTIVITIES 2015870 2015870 MU/AU FEES 770060 770060 430776 430776 26828753 26008121 781918 38714 11848589 9898017 6931085 9200209 0 0 14050113 13826552 0 0 0 0 0 0 0 0 727099 834957 6398937 276142 4800666 6122795 9878931 10555593 0 0 0 0 0 0 12120 3013 48248603 50441136 3470047 2369553 0 0 20726708 20031148 0 0 0 0 0 0 0 0 0 0 0 0 24196755 22400701 X 23912294 27964422 139554 76013 0 0 24051848 28040435 48248603 50441136 3311925 676662 X false true X true false X 0 11420667 86179 67072 33933 11607851 0 21244870 27509422 28531794 30083701 107369787 0 0 0 0 32665537 27595601 28598866 30117634 118977638 0 0 0 118977638 0 13971 23042 44755 58356 140124 0 0 13971 23042 44755 58356 140124 0 48 1081 1129 0 32679508 27618643 28643669 30177071 119118891 X 0.00000 387976 387976 4996390 124632 4871758 3451 613 2838 146663 82153 64510 864457 68744 795713 6122795 0 0 X 27217778 676662 141217 -3777172 -2959293 30177071 -36393 -36393 30140678 23229191 141217 36393 177610 23051581 3777172 3777172 26828753 FORM 990, SCHEDULE D, PART X, LINE 2 THE CONSORTIUM QUALIFIES AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND GENERALLY IS NOT SUBJECT TO FEDERAL TAXES ON INCOME. 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, 2018. THE CONSORTIUMS POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX BENEFITS. AS OF MAY 31, 2018, 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, 2018. THE CONSORTIUM IS NOT SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS FOR YEARS BEFORE 2014. Form 990, Schedule D, Part XII, Line 2d PARTNERSHIP EXPENSES.....................$(3,777,172) FORM 990, SCHEDULE D, PART XII, LINE 4B RENTAL EXPENSE..............................$(36,393) FORM 990, SCHEDULE D, PART XIII, LINE 2D RENTAL EXPENSE...............................$36,393 FORM 990, SCHEDULE D, PART XIII, LINE 4B PARTNERSHIP EXPENSES.........................$3,777,172 true Central America and the Caribbean 4 58 Program Services Study Abroad Programs 2270329 East Asia and the Pacific 3 53 Program Services Study Abroad Programs 2604293 Europe (Including Iceland and Greenland) 16 208 Program Services Study Abroad Programs 10934285 Middle East and North Africa 0 0 Program Services Study Abroad Programs 114254 South America 3 29 Program Services Study Abroad Programs 1052905 South Asia 1 1 Program Services Study Abroad Programs 180993 Sub-Saharan Africa 1 9 Program Services Study Abroad Programs 468444 28 358 28 358 17625503 17625503 true false true false false false FORM 990, SCHEDULE F, PART I, LINE 2 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. Form 990, Schedule F, Part I, Line 3, Column (F) USAC ACCOUNTS FOR EXPENDITURES AND CASH GRANTS USING THE ACCRUAL METHOD. true USAC Network Scholarship 78 109750 0 USAC Annual Scholarship 65 74000 0 USAC Alliance Scholarship 57 33050 0 USAC RDSA 20 23548 0 USAC Legacy Scholarship 36 17000 0 USAC Passport Scholarship 7 4500 0 USAC Misc Scholarship 63 37750 0 USAC Massey Scholarship 8 3276 0 Designated Scholarship 233 258018 0 FORM 990, SCHEDULE I, PART I, LINE 2 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. X X false false false false false false false false false Dr Carmelo Urza President/CEO Emeritus 156016 0 0 0 0 0 10921 0 1155 0 168092 0 0 0 FORM 990, PART V, LINE 4B BRAZIL CHILE CHINA COSTA RICA CZECH REPUBLIC ENGLAND FRANCE GERMANY GHANA INDIA IRELAND ITALY SPAIN THAILAND Uruguay Form 990, Part VI, Line 1a Except as otherwise provided by law, the Articles of Incorporation, or the Bylaws, 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, 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, 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, LINE 15A & 15B 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 MANAGER 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, LINE 19 ALL COPIES OF OUR GOVERNING DOCUMENTS, CONFLICT of interest POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. USAC CHILE AV REPUBLICA 470 1 COMUNA SANTIAGO CI STUDY ABROAD CI 0 0 USAC USAC FRANCE - PAU UNIVERSITE DE PAU ET DES PAYS DE L PAU FR 64000 STUDY ABROAD FR 0 0 USAC USAC GERMANY SCHARNHORSTSTRABE 1 LUENEBURG GM 21335 STUDY ABROAD GM 0 0 USAC USAC GHANA UNIVERSITY OF GHANA LEGON ACCRA GH STUDY ABROAD GH 0 0 USAC USAC ITALIA VIA VENTIMIGLIA 115 TORINO IT 10126 STUDY ABROAD IT 0 0 USAC USAC SPAIN CAMPUS UNIV EDIFICIO BIBLIOTECA CE LEIOA BIZKAIA SP 48940 STUDY ABROAD SP 0 0 USAC USAC FRANCE - LYON UNIVERSITE LUMIERE LYON 2 LYON FR 69007 STUDY ABROAD FR 0 0 USAC Association Civil USAC Espana BLVR Montevideo UY 2633 Study ABROAD UY 0 0 USAC UNIVERSITY STUDIES ABROAD CONSORTIUM PASEO DE LOS TURISTAS FRENTE AL PA PUNTARENAS CS Study Abroad CS USAC true USAC Foundation of Thailand Chiang Mai University 239 HuayKaew Muang Ghiamg Mai TH Study Abroad TH USAC true USAC United Kingdom Limited Kildare House 3 Dorset Rise London UK Study Abroad UK USAC true false false false false false false false false false false false false false false false false false true false USAC (COSTA RICA) r 2117200 AMT TRANSFERRED USAC (THAILAND) r 572746 AMT TRANSFERRED USAC (United Kingdom) r 137754 AMT TRANSFERRED 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.