2017-05-19T10:58:22-07:00 2016-11-30 KNUTTE & ASSOCIATES PC 7900 S CASS AVE STE 210 DARIEN IL 605615066 990 2015-12-01 226071187 UNITED STATES EVENTING ASSOCIATION UNIT 7037790440 525 OLD WATERFORD ROAD NW LEESBURG VA 20176 Rob Burk CEO 2017-05-19 true JOSEPH KNUTTE CPA P01317776 6309603317 2015 2021-01-29 14:40:06Z DIANE PITTS 525 OLD WATERFORD ROAD NW LEESBURG VA 20176 5159530 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. 22 21 20 125 165193 473248 723998 3551392 3456456 9231 12719 262601 229249 4296472 4422422 135246 91381 0 1344355 1306011 0 53826 2956653 2908927 4436254 4306319 -139782 116103 2687775 2799576 983187 980224 1704588 1819352 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 1375578 1293161 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. 886966 839525 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 requirements 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. 451853 916961 Memberships - The Association provides its members indispensable resources for education, safety, horse welfare, certification, training and information at the annual meeting. 427613 241616 3142010 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 true false false false false false false false false false false false false false true false false false false true false false false false true 239 0 true 20 true true true false false false false false false 0 false false false false false false false false false false X 22 21 false false false false true true true true true false true true true true true true true true true true false X X X Jacqui Ross 7037790440 525 OLD WATERFORD ROAD NW LEESBURG VA 20176 Jonathan Elliott Organizers' Rep 4.00 0.00 X X 0 0 0 Mary Coldren GOVERNOR 2.00 0.00 X 0 0 0 Carol Kozlowski President Elect 4.00 0.00 X X 0 0 0 PHYLLIS DAWSON Vice President 4.00 0.00 X X 0 0 0 LESLIE LAW Vice President 4.00 0.00 X X 0 0 0 SARAH BROUSSARD KELLY Vice President 4.00 0.00 X X 0 0 0 JANET HORTON GOVERNOR 2.00 0.00 X 0 0 0 PETER GRAY Vice President 4.00 0.00 X X 0 0 0 Doug Payne GOVERNOR 2.00 0.00 X 0 0 0 Debra Dealcuaz Vice President 4.00 0.00 X X 0 0 0 TREMAINE COOPER GOVERNOR 2.00 0.00 X 0 0 0 KATHERINE COOPER GOVERNOR 2.00 0.00 X 0 0 0 Dawn Robbins GOVERNOR 2.00 0.00 X 0 0 0 MARK HART Vice President 4.00 0.00 X X 0 0 0 Denise Dailey-Thomas Governor 2.00 0.00 X 0 0 0 DIANE PITTS President 4.00 0.00 X X 0 0 0 Morley Thompson Jr Treasurer 4.00 0.00 X X 0 0 0 Eric Markell GOVERNOR 2.00 0.00 X 0 0 0 ROBERT STEVENSON GOVERNOR 2.00 0.00 X 0 0 0 RICK WALLACE GOVERNOR 2.00 0.00 X 0 0 0 Rob Burk Executive Dir. 40.00 0.00 X X 131478 0 0 Harold Eichell Secretary 4.00 0.00 X X 0 0 0 131478 1 false false false US EQUESTRIAN FEDERATION INC 4047 IRON WORKS PKWY LEXINGTON KY 40511 DRUGS & MEDS TESTING 220720 1 723998 358511 723998 AREA PROGRAMS 900099 839525 839525 COMPETITION AND EVENTS 900099 1293161 1293161 MEETINGS AND EDUCATION 900099 241616 241616 MEMBERSHIP DUES AND ASSES 900099 916961 916961 SPONSORSHIPS & OTHER 900004 103860 103860 61333 61333 3456456 14461 14461 0 0 0 694873 695030 1585 -157 -1585 -1742 -1742 0 0 50412 40493 9919 9919 EVENT SUPPLIES 900099 63011 63011 X-ENTRY ADMIN FEE 900099 156319 156319 219330 4422422 3518770 165193 14461 91381 91381 0 0 0 131478 26296 85460 19722 0 1174533 605213 535216 34104 0 0 0 0 0 0 0 0 0 44049 21585 22464 41279 16650 24629 61122 1170 59952 0 0 68085 68085 332453 288340 44113 0 0 0 0 63107 56796 6311 132774 111345 21429 AREA ALLOCATIONS 910375 910375 AWARDS, TROPHIES AND CERT. 494643 493968 675 OUTSIDE SERVICES 217918 154444 63474 GROUP MEMBERSHIP AND DRUG TEST 175000 175000 368122 189447 178675 4306319 3142010 1110483 53826 708506 768510 331879 438024 0 25077 183407 0 0 0 40302 37694 109538 59319 1727877 1132319 599895 595558 872578 717064 0 0 0 0 2687775 2799576 337940 369856 645247 610368 983187 980224 X 1636180 1683530 68408 135822 1704588 1819352 2687775 2799576 116103 -1339 X X false true X true false X 1004478 303379 400769 473248 723998 2905872 2969365 3600146 3729638 3641825 3596868 17537842 0 0 0 3973843 3903525 4130407 4115073 4320866 20443714 0 0 20443714 10855 12964 12812 14328 14461 65420 0 10855 12964 12812 14328 14461 65420 0 39639 154557 195479 224874 219330 833879 4024337 4071046 4338698 4354275 4554657 21343013 0.95790 0.96560 0.00310 0.00300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 174200 174200 955745 587347 368398 160785 117616 43169 437147 427356 9791 595558 X 4424164 1742 1742 4422422 4422422 4309400 3081 3081 4306319 4306319 Part X : FIN48 Footnote The Association files its tax returns with the U.S. federal and various state and local tax jurisdictions. With few exceptions, the Association is no longer subject to examinations by major tax jurisdictions for years ending November 30, 2013 and prior. The Association has no income tax expense for the years ended November 30, 2016 and 2015. The Association has experienced losses on its unrelated business activities and has a net operating loss carryforward totaling $62,735 through the year ended November 30, 2016, including utilization of $31,198 and expiration of $0 of net operating loss deductions during the year ended November 30, 2016. The remaining net operating loss deductions may be carried forward to offset any taxable income resulting from unrelated business income through the years ending November 30, 2017 - 2032. Management is currently unable to determine if or when the Association may benefit from the carryover deductions and any potential deferred tax asset is, therefore, fully reserved by a valuation allowance. The Association includes penalties and interest assessed by taxing authorities in its operating expenses. These total to $0 for the years ended November 30, 2016 and 2015, respectively. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Realized Loss on Investments $157 LOSS ON DISPOSAL OF FIXED ASSETS $1585 Part XII, Line 2d: Other expenses and losses per audited F/S REALIZED LOSS ON INVESTMENTS $157 UNREALIZED LOSS ON INVESTMENTS $1339 LOSS ON DISPOSAL OF FIXED ASSETS $1585 false Morris Animal Foundation 720 South Colorado Blvd Ste Denver CO 80246 846032307 501(c)(3) 33260 0 ACTUAL CASH PROGRAM SUPPORT U of K Research Foundation 301 Peterson Service Building Lexington KY 40506 616033693 501(c)(3) 56756 0 ACTUAL CASH PROGRAM SUPPORT 2 0 X 1 25429 FMV X Donated Goods 12083 332922 FMV X Inventory Item 1 160 FMV false false false Client Note 1 Client Note 1 - During the tax year 2012, $59,153 of an NOL from tax year 1997 (fiscal year ended 9/30/98) incorrectly expired, and as such, has been restored in 2015. From the 1997 990-T instructions, the carryforward period was changed to be 20 years rather than the previous 15 years for "tax years beginning after 8/5/97". Since the 1997 tax year NOL related to the tax year that began 10/1/97 and ended 9/30/08, the expired NOL should have expired in tax year 2017 and not in tax year 2012. The corresponding $59,153 NOL has been mostly utilized in 2015, with the remaining amount expected to be utilized in 2016. 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. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees 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 18: Explanation of Other Means Forms Available For Public Inspection THE ASSOCIATION'S ORGANIZATIONAL DOCUMENTS, APPLICATION FOR EXEMPTION, AND ARE MADE AVAILABLE UPON REQUEST THE FORM 990s ARE AVAILABLE ONLINE. 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 XII, Line 2: Change of Oversight or Selection Process THE ADMINISTRATIVE AND FINANCE COMMITIEE REVIEWS A DRAFT FORM 990 PRIOR TO FILING. USEA ENDOWMENT TRUST 525 OLD WATERFORD ROAD LEESBURG VA 20176 046700121 CHARITABLE AND EDUCATIONAL VA 501(C)(3) 509(A)(3) N/A false false false true false false false false false false false false false false true true false true false false USEA ENDOWMENT TRUST c 106250 FMV USEA ENDOWMENT TRUST q 80520 FMV