2017-11-13T11:11:03-06:00 2017-06-30 350921680 CROWE HORWATH LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2016-07-01 223903993 United States Artists UNIT 3124706325 980 N MICHIGAN AVE 1300 CHICAGO IL 606117805 Deana Haggag President and CEO 2017-10-13 true NICOLE BENCIK P00756195 3128997000 2016 2017-02-10 21:41:12Z Deana Haggag 980 N MICHIGAN AVE 1300 CHICAGO IL 606117805 8427839 false X WWW.UNITEDSTATESARTISTS.ORG X 2004 DE TO INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY. 16 16 8 16 0 0 9726920 7672406 0 1073979 225922 3893 10800899 7902221 1815000 2255000 0 661321 654440 0 450175 858733 922701 3335054 3832141 7465845 4070080 30081023 34369453 11598893 9158090 18482130 25211363 TO INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY. false false 3063922 2255000 USA FELLOWS PROGRAM - WITH ITS MISSION TO 'INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY', USA RECOGNIZES OUTSTANDING AMERICAN ARTISTS (OR TWO-PERSON COLLABORATIVE) IN ALL DISCIPLINES FROM ACROSS THE COUNTRY. USA FELLOWSHIP AWARDS ARTISTS WHO DEMONSTRATE ARTISTIC EXCELLENCE, UNIQUE VISION, AND SIGNIFICANT CONTRIBUTIONS TO THEIR FIELDS. 3063922 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 95 0 true 8 true false false false false false false false 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 AL AK CA CO CT DC FL GA IL KS KY ME MD MA MI MN MS NH NJ NY NC ND OH OK OR PA RI SC TN UT WA WV WI VA NM 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 Edward P Henry Secretary 2.0 X X 0 0 0 Diane Kaplan Treasurer 2.0 X X 0 0 0 Kyle Abraham 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 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 Yoko Ott Trustee (Until September 2016) 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 (as of March 2017) 1.0 X 0 0 0 Katie Weitz Trustee 1.0 X 0 0 0 Deana Haggag CEO (As of April 2017) 40.0 X 0 0 0 Anna Harris Director of Finance 40.0 X 102656 0 17464 Sunny Fischer Interim President & CEO (until April 2017) 25.0 X 65000 0 0 Lisa Feingold Director of Development 40.0 X 124162 0 17154 Meg Leary Director of Programs 40.0 X 119949 0 20534 411767 0 55152 3 false false false 0 7672406 7672406 0 0 0 0 0 226345 226345 0 0 524450 745 524450 1168 0 -423 -423 -423 Recovery of Bad Debt 900099 3893 3893 0 0 0 0 3893 7902221 0 0 229815 2255000 2255000 148000 13500 107500 27000 332652 170416 21483 140753 28575 10934 7668 9973 106759 40850 28649 37260 38454 14714 10319 13421 1500 570 405 525 29351 11153 7925 10273 77457 77457 309559 194845 6705 108009 27150 26902 108 140 26969 12356 6282 8331 18147 6617 1313 10217 59005 22422 15931 20652 150701 108843 9245 32613 138238 131068 250 6920 13784 5238 3722 4824 14339 5449 3871 5019 HONORARIA 13400 12026 54 1320 LICENSE AND FEES 12188 4631 3291 4266 TAXES 13229 5027 3572 4630 17684 11361 2294 4029 3832141 3063922 318044 450175 491904 717828 2011172 1663630 5084966 5722550 0 0 0 19243 27104 63299 39186 32421 24113 22311160 25989590 113322 202803 0 16835 21835 30081023 34369453 87518 50090 11511375 9108000 0 0 11598893 9158090 X -1005012 -662133 2872749 4529103 16614393 21344393 18482130 25211363 30081023 34369453 4070080 2654153 5000 0 X false true X true false X 1046390 178996 1364200 9726920 7672406 19988912 0 0 1046390 178996 1364200 9726920 7672406 19988912 11411676 8577236 337670 295936 239052 189623 226345 1288626 0 0 0 0 0 0 0 0 0 0 3893 3893 21281431 0 0.4030 0.4832 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 - 0.0, COLUMN E - 3893.0, COLUMN F - 3893.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17608406 4730000 2802117 779481 24361042 11928846 6630000 -140440 810000 17608406 12503467 0 -174621 400000 11928846 10839365 0 1714102 50000 0 12503467 10284081 0 1055284 500000 0 10839365 0.0 0.8762 0.1238 false false 63299 39186 24113 24113 0 X 10483447 2654153 8000 0 2662153 7821294 77457 3470 80927 7902221 3754214 3000 0 3000 3751214 77457 3470 80927 3832141 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, 2017 and 2016. 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, 2017 and 2016. The Organization does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Loss on Disposal of Assets - -423 Recovery of Bad Debt - 3893 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Loss on Disposal of Assets - -423 Recovery of Bad Debt - 3893 Central America and the Caribbean 0 0 Investments 202000 0 0 0 0 0 0 202000 0 202000 true false true true false false true USA Fellow Grant 46 2250000 Knight Hometown Hero Grant 1 5000 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 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.