2015-11-16T16:28:36-06:00 2015-06-30 350921680 CROWE HORWATH LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2014-07-01 223903993 United States Artists UNIT 3124706325 980 N MICHIGAN AVE CHICAGO IL 60611 CAROLINA GARCIA JAYARAM PRESIDENT & CEO 2015-11-05 true NICOLE BENCIK P00756195 3128997000 2014 2016-04-25 22:37:26Z CAROLINA GARCIA JAYARAM 980 N MICHIGAN AVE CHICAGO IL 60611 2562936 false X WWW.UNITEDSTATESARTISTS.ORG X 2005 DE TO INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY. 16 16 7 27 0 0 178996 1239200 0 125000 907448 776918 0 0 1086444 2141118 0 1615000 0 0 489786 718774 0 0 306993 1256499 914384 1746285 3248158 -659841 -1107040 14531377 14589154 315405 2389668 14215972 12199486 TO INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY. true true 2167211 1615000 0 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. THE 2013 FELLOWSHIP AWARDS CLASS WAS NOT SELECTED. THE RESOURCES WERE USED TO PLAN AND EVOLVE THE FELLOWS PROGRAM SO THAT IT BETTER SERVED THE PAST, CURRENT AND FUTURE FELLOWS. THE PROGRAM NOW INCLUDES NOT ONLY THE FINANCIAL INVESTMENT BUT ALSO AN EVOLVING ALUMNI PROGRAM AND AN ANNUAL ARTISTS CONVENING. STAFF UNDERWENT SIGNIFICANT CHANGES BOTH WITH RELOCATION FROM LOS ANGELES TO CHICAGO AND ALSO A STREAMLINING OF STAFFING WHICH HAS LED TO GREATER EFFICIENCIES. 160123 0 125000 The Artists Assembly brings together current class of USA Fellows, Alumni and invited USA donors, partners, and funders to discuss their work, share ideas, and identify opportunities for collaboration and support. The Assembly encompasses experiencing arts organizations, hearing from Fellows about their work and celebrating USA's uniquely diverse cohort of American artists. 2327334 true true false false false false false false true true false false false false true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 44 0 true 7 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 AZ AR CA CO CT DE 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 X ANNA HARRIS 3124706325 980 N MICHIGAN AVE SUITE 1300 CHICAGO IL 60611 Samuel Hoi Immediate Past Chair 4.00 X X 0 0 0 Steven H Oliver Chair 4.00 X X 0 0 0 Rosalba Rolon Secretary 2.00 X X 0 0 0 Diane Kaplan Treasurer 2.00 X X 0 0 0 Mark Bradford Trustee 1.00 X 0 0 0 Susan V Berresford Trustee 1.00 X 0 0 0 Peter D Cummings Trustee 1.00 X 0 0 0 Shawn M Donnelley Trustee 1.00 X 0 0 0 Andrew Glasgow Trustee 1.00 X 0 0 0 Jack Guthman Trustee 1.00 X 0 0 0 Edward Henry Trustee 1.00 X 0 0 0 David Horvitz Trustee 1.00 X 0 0 0 Jeanne Klein Trustee 1.00 X 0 0 0 Todd Simon Trustee 1.00 X 0 0 0 Katie Weitz Trustee 1.00 X 0 0 0 Ann Hamilton Trustee 1.00 X 0 0 0 Elizabeth Collins Trust (Until March 2015) 1.00 X 0 0 0 Anna Harris Director of Finance (from April 2014) 40.00 X 72734 0 12119 Carolina Garcia Jayaram President & CEO (from February 2014) 40.00 X 138462 0 22975 211196 0 35094 1 false true false Singer Lewak LLP 10960 Wilshire Blvd 7th FL Los Angeles CA 90024 Accounting 129848 1 1239200 1239200 Artists Assembly 900099 125000 125000 0 0 0 0 125000 239052 239052 0 0 959684 421818 537866 0 537866 537866 0 0 0 0 0 2141118 125000 0 776918 1615000 1615000 246901 48448 182303 16150 313946 122098 89380 102468 40552 15771 11545 13236 73048 28409 20797 23842 44327 17239 12620 14468 29131 29131 69158 69158 81621 81621 178996 96562 29183 53251 20570 20210 360 46901 20601 18025 8275 33767 23182 8127 2458 58356 22112 17534 18710 180360 134677 16061 29622 75909 75909 13760 5366 3853 4541 18192 7095 5094 6003 BAD DEBT 3204 3204 HONORARIA 65450 65450 LICENSE AND FEES 25951 3721 10077 12153 MEMBERSHIPS 6328 3635 877 1816 6730 1849 4881 0 3248158 2327334 613831 306993 86141 371207 875505 823486 967214 0 0 27937 58988 17465 52090 41523 13515232 12257924 0 30913 0 54428 16931 14531377 14589154 120405 343503 195000 2046165 0 0 0 315405 2389668 X 1107979 -273887 3123600 2488980 9984393 9984393 14215972 12199486 14531377 14589154 -1107040 -909446 0 X false true X true false X 4026049 3453622 1046390 178996 1239200 9944257 4026049 3453622 1046390 178996 1239200 9944257 4297747 5646510 480946 387412 337670 295936 239052 1741016 0 0 0 0 0 0 11685273 125000 0.4832 0.3494 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12503467 -174621 400000 11928846 10839365 0 1714102 50000 0 12503467 10284081 0 1055284 500000 0 10839365 9551242 1042135 -40611 268685 10284081 6923457 1942258 1035527 350000 9551242 0.0 0.837 0.163 false false 58988 17465 41523 41523 0 X Schedule D, Part V, Line 4 Intended uses of endowment funds ANNUAL SPENDING FROM EARNINGS OF THE USA FELLOWS ENDOWMENT FUND WILL BE EQUAL TO THE NUMBER OF USA FELLOWSHIPS TO BE UNDERWRITTEN BY EACH GRANT PRESENTLY, A $1 MILLION ENDOWMENT GIFT WILL ENSURE UNDERWRITING FOR ONE USA FELLOW IN PERPETUITY, REPRESENTING AN ANNUAL SPEND EQUAL TO 5% OF THE PERMANENTLY RESTRICTED USA FELLOWS FUND BALANCE THE BOARD OF TRUSTEES WILL ANNUALLY REVIEW THE ACCUMULATION OF EARNINGS IN EXCESS OF THE 5% ANNUAL SPENDING OBLIGATION TO CONSIDER INCREASING THE SIZE OF EACH USA FELLOWSHIP GRANT OR TO PARTLY COVER THE COSTS OF THE USA FELLOWS SELECTION PROCESS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote USA and USAP have received determination letters from the Internal Revenue Service indicating that they are a not-for-profit entities 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, 2015 and 2014. 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, 2015 and 2014. The Organization does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. true USA Fellow Grant 32 1600000 Knight Hometown Hero Grant 3 15000 Schedule I, Part I, Line 2 Description Of Procedure 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. 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. X false false false false false false false false false Carolina Garcia Jayaram President & CEO (from February 2014) 138462 0 0 0 0 0 12620 0 10355 0 161437 0 0 0 Form 990, Part III, Line 2 New program services The Artists Assembly brings together current class of USA Fellows, Alumni and invited USA donors, partners, and funders to discuss their work, share ideas, and identify opportunities for collaboration and support. The Assembly encompasses experiencing arts organizations, hearing from Fellows about their work and celebrating USA's uniquely diverse cohort of American artists. Form 990, Part III, Line 3 Significant changes in program services USA Project was incorporated in September 2010. During the 2014 fiscal year, USA Project's assets and administration were transferred to Applied Information Management Institute (AIM), a Nebraska non-profit. 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 A FIRM 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 USA's new CEO. The firm also provided compensation recommendations based upon non-profit industry data from comparable organizations. 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. FORM 990, PART IV, LINE 12 CONSOLIDATED AUDITED FINANCIAL STATEMENTS DURING THE CURRENT TAX YEAR, THE ORGANIZATION OBTAINED A CONSOLIDATED AUDITED FINANCIAL STATEMENT TO REPORT THE ACTIVITY OF USA PROJECTS FOR THE PERIOD ENDED JUNE 30, 2014. SINCE USA PROJECTS CEASED TO EXIST AS A LEGAL ENTITY BEFORE THE BEGINNING OF THE TAX YEAR, IT WAS NOT INCLUDED AS A RELATED ORGANIZATION ON SCHEDULE R. THE ORGANIZATION WILL OBTAIN A SEPARATE AUDITED FINANCIAL STATEMENT FOR ALL FUTURE TAX YEARS.