2018-11-15T09:01:07-06:00 2018-06-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2017-07-01 223903993 United States Artists UNIT 3124706325 980 N MICHIGAN AVE 1300 CHICAGO IL 606117805 Deana Haggag President and CEO 2018-11-15 true NICOLE BENCIK P00756195 3128997000 2017 2019-02-21 02:37:17Z Deana Haggag 980 N MICHIGAN AVE 1300 CHICAGO IL 606117805 7113314 false X WWW.UNITEDSTATESARTISTS.ORG X 2004 DE We believe in artists and their essential role in our society. Each year, we award up to fifty $50,000 unrestricted fellowships to the most compelling artists working and living in the United States, in all disciplines, at every stage of their career. 16 16 9 16 0 0 7672406 5577428 0 0 225922 264908 3893 0 7902221 5842336 2255000 2255000 0 0 654440 848018 0 0 601095 922701 951636 3832141 4054654 4070080 1787682 34369453 36104277 9158090 7174432 25211363 28929845 TO INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY. false false 3048134 2255000 0 USA FELLOWSHIPS ARE $50,000 UNRESTRICTED AWARDS FOR INDIVIDUAL ARTISTS AND COLLABORATIVES ACROSS THE UNITED STATES AND ITS TERRITORIES AND AWARDED IN THE FOLLOWING DISCIPLINES: ARCHITECTURE, CRAFTS, DANCE, FILM, MEDIA, MUSIC, THEATER AND PERFORMANCE, TRADITIONAL ARTS, VISUAL ART, AND WRITING. THEY ARE AWARDED TO ARTISTS AT ANY CAREER STAGE --EMERGING, MID-CAREER, AND ESTABLISHED. EACH YEAR, THE FELLOWSHIP RECOGNIZES ARTISTS WHO DEMONSTRATE ARTISTIC EXCELLENCE, INNOVATIVE VISION, SIGNIFICANT IMPACT TO THE CULTURAL LANDSCAPE, AND PROFESSIONAL MOMENTUM. USA FELLOWSHIP AWARDS ARTISTS WHO DEMONSTRATE ARTISTIC EXCELLENCE, UNIQUE VISION, AND SIGNIFICANT CONTRIBUTIONS TO THEIR FIELDS. 3048134 true true false false false false false false false true true false false false false true true false false false true false false false false false false false true false false false false false false false false false false false false false false false false false false true 94 0 true 9 true false false false false false false true false false false X 16 16 false false false false false false false true true false false true true true true true true true false false CA CO CT DC FL GA AL HI IL KS KY LA ME AK MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA AR WA WV WI X ANNA HARRIS 3124706325 980 N MICHIGAN AVE SUITE 1300 CHICAGO IL 60611 Steven H Oliver Chair 4.0 X X 0 0 0 Samuel Hoi Immediate Past Chair 1.0 X X 0 0 0 Diane Kaplan Treasurer 2.0 X X 0 0 0 Edward P Henry Secretary 2.0 X X 0 0 0 Kyle Abraham Trustee 1.0 X 0 0 0 Jack Guthman Trustee 1.0 X 0 0 0 Ann Hamilton Trustee 1.0 X 0 0 0 Ann M Hatch Trustee 1.0 X 0 0 0 David Horvitz Trustee 1.0 X 0 0 0 Rosalba Rolon Trustee 1.0 X 0 0 0 Todd Simon Trustee 1.0 X 0 0 0 Lizzie Simon Trustee 1.0 X 0 0 0 Katie Weitz Trustee 1.0 X 0 0 0 Susan V Berresford Trustee 1.0 X 0 0 0 Shawn M Donnelley Trustee 1.0 X 0 0 0 Andrew Glasgow Trustee 1.0 X 0 0 0 Deana Haggag CEO 40.0 X 134544 0 9158 Anna Harris Finance Director 40.0 X 100594 0 17474 Lisa Feingold Development Director 40.0 X 123422 0 21433 358560 0 48065 3 false false false 0 5577428 5577428 0 0 0 0 0 264908 264908 0 0 1270978 1270978 0 0 0 0 0 0 0 5842336 0 0 264908 2255000 2255000 0 0 343907 66626 144028 133253 391179 176146 36006 179027 11053 3840 1038 6175 45944 15886 7181 22877 55935 16958 14069 24908 4175 1265 1052 1858 30200 9151 7610 13439 88787 88787 209351 146171 13849 49331 0 0 0 0 36823 14527 7408 14888 22467 6885 3363 12219 62221 18853 15680 27688 227610 148986 16363 62261 100501 82871 0 17630 14442 4376 3639 6427 13789 4178 3475 6136 HONORARIA 58800 56300 0 2500 BAD DEBT EXPENSE 33357 0 33357 0 TAXES 17138 5193 4319 7626 LICENSE AND FEES 12213 3700 3078 5435 19762 11222 1123 7417 4054654 3048134 405425 601095 717828 1356640 1663630 1151929 5722550 4769193 0 0 0 27104 31268 75922 49978 24113 25944 25989590 28403683 202803 348785 0 21835 16835 34369453 36104277 50090 516832 9108000 6657600 0 0 0 9158090 7174432 X -662133 -563045 4529103 5268497 21344393 24224393 25211363 28929845 34369453 36104277 1787682 1935800 -5000 0 X false true X true false X 178996 1364200 9726920 7672406 5577428 24519950 0 0 178996 1364200 9726920 7672406 5577428 24519950 15343587 9176363 295936 239052 189623 226345 264908 1215864 0 0 0 0 0 0 0 0 0 3893 0 3893 25739707 0 0.3565 0.403 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - RECOVERY OF BAD DEBT, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 3893.0, COLUMN E - 0.0, COLUMN F - 3893.0; 24361042 2939024 2049008 1270977 28078097 17608406 4730000 2802117 779481 24361042 11928846 6630000 -140440 810000 17608406 12503467 0 -174621 400000 11928846 10839365 0 1714102 50000 12503467 0.0 0.8628 0.1372 false false 75922 49978 25944 25944 0 X 7697149 1935800 7800 0 1943600 5753549 88787 0 88787 5842336 3978667 12800 0 12800 3965867 88787 0 88787 4054654 Schedule D, Part V, Line 4 Intended uses of endowment funds THE USA OPERATING ENDOWMENT FUND WAS INSTITUTED FEBRUARY 2016 TO SUPPORT THE ORGANIZATION'S MISSION. DISTRIBUTIONS FROM THIS ENDOWMENT FUND WILL DEFRAY THE ORGANIZATION'S OPERATING COSTS IN PERPETUITY. THE USA FELLOWSHIP ENDOWMENT FUND ALSO SUPPORTS THE ORGANIZATION'S MISSION. DISTRIBUTIONS FROM THIS ENDOWMENT FUND WILL PROVIDE FUNDS FOR ANNUAL FELLOWSHIPS ALONG WITH ADMINISTRATIVE COSTS TO SELECT, ANNOUNCE AND ADMINISTER THE FELLOWSHIP PROGRAM IN PERPETUITY. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote USA has received a determination letter from the Internal Revenue Service indicating that they are a not-for-profit entity as described in Section 501(c)(3) of the Internal Revenue Code ("IRC") and is exempt from federal income taxes on related income pursuant to Section 501(a) of the IRC, except for taxes pertaining to unrelated business income. The Organization follows guidance with respect to accounting for uncertain tax positions. No provision has been made for income taxes in the accompanying financial statements, as the Organization has had no unrelated business income. Management believes the Organization has no material unrecognized income tax benefits, including any potential loss of its tax exempt status. Accordingly, no provision for income taxes has been made in the financial statements. There were no income tax related interest or penalties recognized by the Organization for the years ended June 30, 2018 and 2017. The Organization has not been examined by any tax jurisdiction. The Organization recognizes interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The Organization recognized and accrued no amounts for interest and penalties as of and for the years ended June 30, 2018 and 2017. The Organization does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Central America and the Caribbean 0 0 Investments 348785 0 0 0 0 0 0 348785 0 348785 true false true true false false true USA Fellow Grant 45 2250000 0 N/A N/A Knight Hometown Hero Grant 1 5000 0 N/A N/A Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The grants awards are unrestricted. A survey of the Fellows is conducted approximately two years after the grant is awarded. Form 990, Part VI, Line 1a Delegate broad authority to a committee Any such committee, to the extent provided in the resolution of the Board, shall have and may exercise all of the powers and authority of the Board in the management of the business and affairs of the Corporation, and may authorize the seal of the Corporation to be affixed to all papers which may require it; but no such committee shall have any power or authority to amend the Certificate of Incorporation or the Bylaws; adopt an agreement of merger or consolidation; sell, lease or exchange all or substantially all of the Corporation's property and assets; dissolve the Corporation or revoke a dissolution; or take any other action which by law may not be taken by a committee of the Board. Form 990, Part VI, Line 11b Review of form 990 by governing body The Audit committee reviews the draft return with the tax firm assisted with preparation and then forwards the Form 990 to the Board of directors prior to its filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION DISTRIBUTES ITS CONFLICT OF INTEREST POLICY TO ALL OFFICERS AND DIRECTORS AT THE BEGINNING OF EACH FISCAL YEAR THE POLICY REQUIRES THE OFFICERS AND DIRECTORS TO AFFIRM RECEIPT, UNDERSTANDING AND COMPLIANCE WITH THE POLICY, AND REQUIRES DISCLOSURE OF AFFILIATIONS AND RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS NOTWITHSTANDING USA'S ANNUAL ACTIVE DISTRIBUTION AND COMPLETION OF ITS CONFLICT OF INTEREST POLICY STATEMENT, OFFICERS AND DIRECTORS MAINTAIN AN ONGOING RESPONSIBILITY TO NOTIFY USA OF CHANGES IN THEIR AFFILIATIONS THAT MAY REQUIRE DISCLOSURE TO USA UNDER THE POLICY Form 990, Part VI, Line 15a Process to establish compensation of top management official A search committee was formed from members of the USA board. The search committee engaged the service of m/Oppenheim Associates, a non-profit executive search firm to assist with the recruitment of USA's new CEO. The firm also provided compensation recommendations based upon non-profit industry data from comparable organizations. This process was last undertaken for the President and CEO in April 2017. Form 990, Part VI, Line 19 Required documents available to the public ALL INFORMATIONAL RETURNS AND FINANCIAL STATEMENTS INCLUDING GOVERNING DOCUMENTS SUCH AS THE BYLAWS, IRS DETERMINATION LETTER, GIFT ACCEPTANCE POLICY, CONFLICT OF INTEREST POLICY, WHISTLE BLOWER POLICY AND DOCUMENT RETENTION POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, LINE 15B PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES The organization's CEO determines the compensation for all other employees by examining levels of experience and comparable salaries for those levels across comparable national organizations.