2016-05-12T09:55:12-07:00 2015-11-30 KNUTTE & ASSOCIATES PC 7900 S CASS AVE STE 210 DARIEN IL 605615066 990 2014-12-01 226071187 UNITED STATES EVENTING ASSOCIATION UNIT 7037790440 525 OLD WATERFORD ROAD NW LEESBURG VA 20176 Rob Burk CEO 2016-05-12 true JOSEPH KNUTTE CPA P01317776 6309603317 2014 2016-08-17 19:52:53Z DIANE PITTS 525 OLD WATERFORD ROAD NW LEESBURG VA 20176 4508102 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. 23 22 20 125 293153 400769 473248 3656917 3551392 12254 9231 206260 262601 4276200 4296472 31200 135246 0 1251091 1344355 0 96748 2989942 2956653 4272233 4436254 3967 -139782 2780347 2687775 771014 983187 2009333 1704588 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 1595524 1408934 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. 782154 752802 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. 352426 904815 Memberships - The Association provides its members indispensable resources for education, safety, horse welfare, certification, training and information at the annual meeting. 427787 484841 3157891 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 true false false false false false false false false false false false true false false false false true false false false false true 171 0 true 20 true true true false false false false false false 0 false false false false false false false false false false X 23 22 false false false false true true true true true false true true true true true true true true true true false X X X Judy Ottoviani 7037790440 525 OLD WATERFORD ROAD NW LEESBURG VA 20176 ALLISON SPRINGER GOVERNOR 2.00 0.00 X 0 0 0 MARY SCHWENTKER GOVERNOR 2.00 0.00 X 0 0 0 MARJORIE MOLLOY Vice President 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 GOVERNOR 2.00 0.00 X 0 0 0 CATHY JONES FORSBERG Secretary 4.00 0.00 X X 0 0 0 Debra Dealcuaz GOVERNOR 2.00 0.00 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 LOUISE LESLIE Vice President 4.00 0.00 X X 0 0 0 MARK HART Vice President 4.00 0.00 X X 0 0 0 Marjorie Molloy 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 Jack Leary GOVERNOR 2.00 0.00 X 0 0 0 JAMES ATKINSON 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 JO WHITEHOUSE Former CEO 40.00 0.00 X X 166017 0 0 Harold Eichell GOVERNOR 2.00 0.00 X 0 0 0 166017 1 false true false US EQUESTRIAN FEDERATION INC 4047 IRON WORKS PKWY LEXINGTON KY 40511 DRUGS & MEDS TESTING 194951 1 473248 336094 473248 AREA PROGRAMS 900099 752802 752802 COMPETITION AND EVENTS 900099 1408934 1408934 MEETINGS AND EDUCATION 900099 191688 191688 MEMBERSHIP DUES AND ASSES 900099 904815 904815 SPONSORSHIPS & OTHER 900004 234069 234069 59084 59084 3551392 14328 14328 0 0 0 153827 155194 3730 -1367 -3730 -5097 -5097 0 0 90433 52706 37727 37727 EVENT SUPPLIES 900099 66101 66101 X-ENTRY ADMIN FEE 900099 158773 158773 224874 4296472 3515743 293153 14328 X 130246 130246 5000 5000 0 0 166017 33203 107911 24903 0 1178338 560706 545787 71845 0 0 0 0 0 0 0 0 0 23555 23555 40830 15130 25700 67635 1878 65757 0 0 120586 36016 84570 350443 301201 49242 0 0 0 0 84361 75925 8436 129880 108840 21040 AREA ALLOCATIONS 804111 804111 AWARDS, TROPHIES AND CERT. 401593 400033 1560 OUTSIDE SERVICES 280359 227428 52931 GROUP MEMBERSHIP AND DRUG TEST 175000 175000 478300 283174 195126 4436254 3157891 1181615 96748 687886 708506 637802 331879 0 40324 25077 0 0 0 42552 40302 76005 109538 1677952 1078057 647881 599895 647897 872578 0 0 0 0 2780347 2687775 198422 337940 572592 645247 771014 983187 X 1854192 1636180 155141 68408 2009333 1704588 2780347 2687775 -139782 -915 -164048 X X false true X true false X 931465 1004478 303379 400769 473248 3113339 2793903 2969365 3600146 3729638 3641825 16734877 0 0 0 3725368 3973843 3903525 4130407 4115073 19848216 0 0 19848216 10388 10855 12964 12812 14328 61347 0 10388 10855 12964 12812 14328 61347 0 30623 39639 154557 195479 224874 645172 3766379 4024337 4071046 4338698 4354275 20554735 0.96560 0.97560 0.00300 0.00270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 174200 174200 923103 548818 374285 142549 102348 40201 438100 426891 11209 599895 X 4301569 5097 5097 4296472 4296472 4442266 6012 6012 4436254 4436254 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, 2012 and prior. The Association has no income tax expense for the years ended November 30, 2015 and 2014. The Association has experienced losses on its unrelated business activities and has accumulated net operating loss deductions totaling $34,780 through the years ended November 30, 2015, including utilization of $8,422 and expiration of $0 of net operating loss deductions during the year ended November 30, 2015. 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, 2016 - 2033. 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. As such, the accompanying financial statements include no provision for current or deferred income taxes based upon the net operating losses experienced.The Association includes penalties and interest assessed by taxing authorities in its operating expenses. These total to $0 for the years ended November 30, 2015 and 2014, respectively. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Realized Loss on Investments $1367 LOSS ON DISPOSAL OF FIXED ASSETS $3730 Part XII, Line 2d: Other expenses and losses per audited F/S REALIZED LOSS ON INVESTMENTS $1367 UNREALIZED LOSS ON INVESTMENTS $915 LOSS ON DISPOSAL OF FIXED ASSETS $3730 false Morris Animal Foundation 720 South Colorado Blvd Ste Denver CO 80246 846032307 40000 0 ACTUAL CASH PROGRAM SUPPORT USEA ENDOWMENT TRUST 525 OLD WATERFORD ROAD LEESBURG VA 20176 046700121 71500 16381 FAIR MARKET VALUE ADMINISTRATIVE SUPPORT ADMINISTRATIVE SUPPORT 2 0 false false false false false false false false false false JO WHITEHOUSE Former CEO 166017 166017 X 1 55187 FMV X Fixed Asset 1 4500 FMV X Donated Goods 63 276407 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. 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 IX, Line 24e: Other Expenses AFFILIATION DUES: Column (A) - Total = $2803; Column (B) - Program Services = $100; Column (C) - Management & General = $2703; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses BANK FEES AND CHARGES: Column (A) - Total = $105692; Column (B) - Program Services = $0; Column (C) - Management & General = $105692; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses COMMUNICATIONS: Column (A) - Total = $26098; Column (B) - Program Services = $127; Column (C) - Management & General = $25971; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses MISCELLANEOUS: Column (A) - Total = $21989; Column (B) - Program Services = $10234; Column (C) - Management & General = $11755; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $122288; Column (B) - Program Services = $116982; Column (C) - Management & General = $5306; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Printing and Publications: Column (A) - Total = $122445; Column (B) - Program Services = $118466; Column (C) - Management & General = $3979; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PROGRAM DEVELOPMENT: Column (A) - Total = $728; Column (B) - Program Services = $325; Column (C) - Management & General = $403; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SUPPLIES AND MATERIALS: Column (A) - Total = $76257; Column (B) - Program Services = $36940; Column (C) - Management & General = $39317; Column (D) - Fundraising = $0 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 true true false false false false false false false false false false true true false false false false USEA ENDOWMENT TRUST b 71500 FMV USEA ENDOWMENT TRUST c 68500 FMV USEA ENDOWMENT TRUST o 16381 FMV