2014-05-15T17:55:08-05:00 2013-06-30 952302617 SINGERLEWAK LLP 10960 WILSHIRE BLVD STE 700 LOS ANGELES CA 900243783 990 2012-07-01 223903993 UNITED STATES ARTISTS UNIT 3124706586 980 N MICHIGAN AVE NO 1300 CHICAGO IL 60611 ANNA HARRIS 3124706586 2014-05-15 1 LIOR TEMKIN P00748170 3104773924 2014-05-15 2012 2015-11-30 17:44:51Z X CAROLINA GARCIA JAYARAM 980 N MICHIGAN AVE NO 1300 CHICAGO IL 60611 6109780 0 X WWW.UNITEDSTATESARTISTS.ORG X 2005 DE TO INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY. 18 17 24 14 0 0 3453622 1046390 0 0 580333 898350 0 0 4033955 1944740 2694347 2520075 0 0 1217368 986440 0 0 600369 3367551 2102665 7279266 5609180 -3245311 -3664440 17103501 14297669 288387 454703 16815114 13842966 X TO INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY. 0 0 3220706 2520075 USA FELLOWS PROGRAM: WITH ITS MISSION TO "INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY," USA RECOGNIZED 50 OUTSTANDING AMERICAN ARTISTS (OR TWO-PERSON COLLABORATIVES) IN ALL DISCIPLINES IN 2012 FROM ACROSS THE COUNTRY BY AWARDING 50 USA FELLOWSHIPS OF $50,000 EACH. USA FELLOWSHIPS ARE AWARDED TO ARTISTS WHO DEMONSTRATE ARTISTIC EXCELLENCE, UNIQUE ARTISTIC VISION, AND SIGNIFICANT CONTRIBUTIONS TO THEIR FIELDS. THE PROGRAM HONORS ARTISTS AT ALL STAGES OF THEIR CAREERS, FROM EMERGING TO MID-CAREER TO ESTABLISHED FIGURES IN THEIR FIELDS. THUS FAR, USA HAS AWARDED $17 MILLION TO 367 ARTISTS. SINCE INCEPTION, GENEROUS PATRONS FROM ACROSS THE COUNTRY HAVE JOINED USA'S NATIONAL LEADERSHIP COMMITTEE AND UNDERWRITTEN USA FELLOWSHIPS. EACH YEAR USA SEEKS DONORS TO UNDERWRITE ALL 50 US FELLOWSHIPS. 994024 USA PROJECTS PROGRAM: AT USA PROJECTS, VISITORS CAN DISCOVER EXCITING NEW ART, SUPPORT ARTIST PROJECTS WITH DONATIONS OF ANY LEVEL TO USA, AND CONNECT WITH THEIR FAVORITE ARTISTS VIA USA PROJECTS COMMUNITY FEATURES. USA ACTIVELY PARTNERS IN THE FUNDRAISING PROCESS WITH ARTISTS WHO HAVE MET USA PROJECTS CRITERIA FOR PROJECT FUNDING. USA PROJECTS ACTIVELY SOLICITS LARGE MATCHING GRANTS, AND ARTISTS REACH OUT TO THEIR FOLLOWERS TO ENCOURAGE GIFTS OF ANY SIZE. FOR PROJECTS THAT RECEIVE A PRE-DETERMINED LEVEL OF PUBLIC SUPPORT, USA PROJECTS MAY PROVIDE GRANT FUNDS TO THE ARTISTS FOR THE PROJECTS PRESENTED. AFTER RECEIVING FUNDING, THE ARTISTS POST VARIOUS TYPES OF PROGRESS REPORTS TO USA PROJECTS AND THEIR FOLLOWERS ON THE WEBSITE. THE ONGOING ENGAGEMENT WITH THE PUBLIC AFTER FUNDING FURTHER SUPPORTS THE SECOND HALF OF USA'S MISSION TO "...ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY". NEAR THE BEGINNING OF THE FISCAL YEAR, THE USA PROJECTS PROGRAM WAS MOVED INTO ITS OWN 501(C)(3) ORGANIZATION OF THE SAME NAME WHICH IS UNDER THE DIRECT CONTROL OF UNITED STATES ARTISTS. OF THE TOTAL AWARDS GRANTED, $994,024 WAS PROVIDED BY UNITED STATES ARTISTS TO USA PROJECTS TO SUSTAIN ITS OPERATIONS IN THIS START-UP YEAR. ALASKA AIR (ARTISTS IN RESIDENCE): ALASKA AIR IS AN ANNUAL RESIDENCY PROGRAM RUN BY USA AT SELECT CULTURAL INSTITUTIONS IN ALASKA. IT IS OPEN ONLY TO USA FELLOWS WHO ARE GIVEN THE OPPORTUNITY TO APPLY FOR A RESIDENCY BY SUBMITTING LETTERS OF INTENT AND MATCHES ARE MADE BY USA STAFF, ITS RESIDENCY CONSULTANT, AND THE ALASKA HOST ORGANIZATIONS. ALASKA AIR IS A UNIQUE COLLABORATION BETWEEN USA AND THE ALASKA-BASED RASMUSON FOUNDATION. THANKS TO THE FOUNDATION, ALL RESIDENCIES ARE FULLY FUNDED AND INCLUDE TRAVEL WITHIN THE STATE FOR RESEARCH. THE SUCCESSFUL FIVE-YEAR ALASKA ARTIST-IN-RESIDENCE PROGRAM (ALASKA AIR), FUNDED BY A $1 MILLION GRANT FROM THE RASMUSON FOUNDATION AND ADMINISTERED BY UNITED STATES ARTISTS, ENDED ON JUNE 30, 2012. 4214730 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 150 0 1 24 1 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AZ AR CA CO CT DC DE FL GA IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X X ANNA HARRIS DIRECTOR OF FINANCE 3238575857 980 N MICHIGAN AVE SUITE 1300 CHICAGO IL 60611 X MARK BRADFORD 1.00 X 0 0 0 ELIZABETH COLLINS 1.00 X 0 0 0 PETER D CUMMINGS 1.00 X 0 0 0 SHAWN M DONNELLEY 1.00 X 0 0 0 ANDREW GLASGOW 1.00 X 0 0 0 JACK GUTHMAN 1.00 X 0 0 0 DAVID HORVITZ 1.00 X 0 0 0 JEANNE KLEIN 1.00 X 0 0 0 RICK LOWE 1.00 X 0 0 0 STEVEN H OLIVER 1.00 X 0 0 0 DR JUDITH RODIN 1.00 X 0 0 0 ROSALBA ROLON 1.00 X 0 0 0 SUSAN V BERRESFORD 4.00 X X 0 0 0 KATHARINE DESHAW 30.00 10.00 X X 240216 80072 39943 SAMUEL HOI 4.00 X X 0 0 0 DIANE KAPLAN 2.00 X X 0 0 0 TODD SIMON 2.00 X X 0 0 0 CHRISTOPHER V WALKER 2.00 X X 0 0 0 JOHN KJENNER 28.00 12.00 X 93791 40196 18660 334007 120268 58603 2 0 1 0 0 1046390 1046390 337670 337670 4725720 4165040 560680 560680 560680 1944740 0 0 898350 50000 50000 2470075 2470075 458833 78019 226885 153929 216198 36762 106906 72530 20902 3554 10336 7012 243905 58723 53154 132028 46602 7924 23044 15634 41076 41076 87242 87242 260989 175666 22245 63078 27512 18613 8899 163033 51426 57971 53636 197135 106142 75168 15825 43484 40570 2914 994024 994024 67471 12746 39803 14922 16731 5019 5856 5856 OTHER EXPENSES 49951 3873 18057 28021 HONORARIA 35362 35362 TELEPHONE 31676 10066 11165 10445 PUBLIC RELATIONS 30826 29518 1308 56153 26648 6274 23231 5609180 4214730 794081 600369 163658 87291 1998502 1741905 512380 403614 136924 108766 14776658 12330058 27759 29649 17103501 14297669 193387 259703 95000 195000 288387 454703 X 2955229 1926599 3875492 1931974 9984393 9984393 16815114 13842966 17103501 14297669 -3664440 692292 0 X 0 1 X 1 0 X 807222 13547824 4026049 3453622 1046390 22881107 807222 13547824 4026049 3453622 1046390 22881107 13779792 9101315 540040 291096 480946 387412 337670 2037164 24918271 0.36520 0.39900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10284081 1055284 500000 10839365 9551242 1042135 -40611 268685 10284081 6923457 1942258 1035527 350000 9551242 7000000 -76543 6923457 0.92110 0.07890 0 0 260696 202347 58349 251684 201267 50417 108766 X 2549790 692292 692292 1857498 87242 87242 1944740 5521938 0 5521938 87242 87242 5609180 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE FASB-ISSUED ASC TOPIC NO. 740, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" ("ASC 740"). ASC 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS IN ACCORDANCE WITH STATEMENT NO. 109, "ACCOUNTING FOR INCOME TAXES." THIS GUIDANCE PRESCRIBES COMPREHENSIVE MODELS FOR RECOGNIZING, MEASURING, PRESENTING AND DISCLOSING IN THE FINANCIAL STATEMENTS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE ORGANIZATION IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION'S INCOME TAX RETURNS REMAIN SUBJECT TO EXAMINATION FOR ALL TAX YEARS ENDED ON OR AFTER JUNE 30, 2009 WITH REGARD TO ALL TAX POSITIONS AND THE RESULTS REPORTED. THE ORGANIZATION EVALUATES UNCERTAIN TAX POSITIONS THROUGH REVIEWS OF THE SOURCES OF INCOME TO IDENTIFY UNRELATED BUSINESS INCOME AND CERTAIN OTHER MATTERS INCLUDING THOSE THAT MAY AFFECT ITS TAX-EXEMPT STATUS. 1 BIG DANCE THEATER INC 303 CLINTON STREET BROOKLYN NY 11231 522143843 501(C)(3) 50000 CASH GRANT N/A FELLOWSHIP 1 1 USA FELLOWSHIP GRANT 55 2470075 CASH GRANTS N/A PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: USA FELLOWS ARE SURVEYED TWICE AFTER RECEIVING THEIR AWARDS- AT SIX MONTHS AND TWO YEARS- TO DETERMINE THE IMPACT THE $50,000 GRANT HAS HAD ON THEIR WORK AND LIVES. RECENT SURVEYS HAVE REVEALED THAT 91% OF WINNERS HAVE USED USA FUNDS TO CREATE ORIGINAL WORKS OF ART. FRESH DANCES, POETRY, FILMS, THEATRICAL PRODUCTIONS, MUSICAL COMPOSITIONS, PAINTINGS, SCULPTURE, AND MORE HAVE BEEN REALIZED. AUDIENCES OF ALL AGES HAVE ENCOUNTERED THESE STIMULATING NEW WORKS IN GALLERIES, ON STAGES, IN PRINT, AND ONLINE WORLDWIDE. WITH RESPECT TO THE ALASKA AIR PROGRAM, USA STAFF ARE IN CONSTANT CONTACT WITH THE PARTICIPATING USA FELLOWS AND THEIR RESIDENCY HOSTS TO ENSURE THE RESIDENCIES GO AS PLANNED. ADDITIONALLY, USA HIRES A LOCAL PHOTOGRAPHER TO CAPTURE IMAGES FROM EACH RESIDENCY. FOR USA PROJECTS, ONCE A PROJECT HAS RECEIVED FUNDING, THE ARTISTS ARE REQUIRED TO POST UPDATES TO THEIR PROJECT PAGE ON THE WEBSITE SHARING THE PROGRESS THEY ARE MAKING ON THEIR PROJECT. THE INTENT IS FOR THE REPORTS TO BE ENGAGING FOR THE GENERAL PUBLIC WHILE STILL PROVIDING USA PROJECTS PERSONNEL THE ABILITY TO CHECK ON THEIR WORK. AT THE COMPLETION OF EVERY PROJECT, AND BEFORE THEY CAN SEEK FUNDS FOR NEW PROJECTS, THE ARTISTS ARE SURVEYED BY USA PROJECTS REGARDING THE OUTCOME OF THEIR PROJECT. X 1 1 X X 0 0 0 0 0 0 0 0 0 KATHARINE DESHAW 240216 80072 0 0 0 0 11489 3839 18461 6154 270166 90065 0 0 JOHN KJENNER 93791 40196 0 0 0 0 5179 2220 7883 3378 106853 45794 0 0 PART I, LINE 1A FIRST CLASS TRAVEL WAS PROVIDED FOR BOARD MEMBER MARK BRADFORD. DUE TO HIS HEIGHT, TRAVELING COACH IS A SERIOUS IMPOSITION. FROM 990, PART IV, LINE 27: THE USA BOARD OF DIRECTORS MADE A DECISION IN THE ORGANIZATION'S SECOND YEAR OF OPERATION THAT ITS MEMBERSHIP SHOULD BE EXPANDED TO INCLUDE AT LEAST TWO PAST RECIPIENTS OF THE USA FELLOWSHIP GRANT. THIS HAS PROVIDED FOR A RICHER DIALOGUE ABOUT THE ONGOING BENEFITS OF THE USA FELLOWSHIPS AND HAS PROVIDED EVEN GREATER ATTENTION TO THE FAIRNESS OF THE USA FELLOWS SELECTION PROCESS. PRIOR TO JOINING THE USA BOARD, THE FOLLOWING CURRENT TRUSTEES OF UNITED STATES ARTISTS WERE AWARDED USA FELLOWSHIPS OF $50,000 EACH IN YEARS PRIOR TO TAX YEAR 2011-2012. -MARK BRADFORD (2006-2007) -ROSALBA ROLON (2008-2009) -RICK LOWE (2009-2010) USA'S BYLAWS PROVIDE THAT AT THE DISCRETION OF THE BOARD OF TRUSTEES, UP TO TWO OF USA FELLOWS MAY BE ELIGIBLE TO SERVE ON THE BOARD AS A USA FELLOW BOARD REPRESENTATIVE. IN JULY OF 2009, MARK BRADFORD WAS CONVERTED FROM USA FELLOW BOARD REPRESENTATIVE TO FULL TRUSTEE. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION'S AUDIT COMMITTEE REVIEWS THE INFORMATIONAL RETURN FOLLOWING THEIR REVIEW OF THE AUDITED FINANCIAL STATEMENTS, WITH STAFF, THE OUTSIDE AUDITORS, INFORMATIONAL RETURN PREPARERS AND LEGAL COUNSEL. UPON THE AUDIT COMMITTEE'S APPROVAL OF THE INFORMATIONAL RETURN, THE INFORMATIONAL RETURN IS SENT TO ALL BOARD MEMBERS FOR THEIR REVIEW AND COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C 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, SECTION B, LINE 15 AN INDEPENDENT COMPENSATION CONSULTANT WAS ENGAGED IN EARLY 2007, AND A COMPENSATION REPORT WAS PROVIDED IN MAY 2007. BASED ON THE REPORT, THE 2007-2008 COMPENSATION WAS ESTABLISHED FOR ALL SENIOR STAFF. IN APRIL 2008, THE CONSULTANT UPDATED HER REPORT TO PROVIDE COMPARABLE COMPENSATION INFORMATION FOR ALL EXEMPT AND NON-EXEMPT STAFF. BASED ON THIS UPDATE, ALL STAFF, INCLUDING THE CEO AND CFO, RECEIVED A 4% BASE SALARY INCREASE FOR TAX YEAR 2008-2009. FOR THE TAX YEAR 2009- 2010, NO SALARY ADJUSTMENTS WERE MADE. FOR THE TAX YEAR 2010-2011, A 4% SALARY INCREASE WAS PROVIDED. FOR THE TAX YEAR 2011-2012, A 3% SALARY INCREASE WAS PROVIDED. FOR THE TAX YEAR 2012-2013, THERE WAS NO SALARY INCREASE. FORM 990, PART VI, SECTION C, LINE 18 ANY DOCUMENTS REQUESTED BY THE PUBLIC WILL BE FURNISHED UPON REQUEST. THE DOCUMENTS CAN ALSO BE FOUND ON GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 ALL INFORMATIONAL RETURNS AND FINANCIAL STATEMENTS INCLUDING GOVERNING DOCUMENTS SUCH AS THE BYLAWS, IRS DETERMINATION LETTER, GIFT ACCEPTANCE POLICY, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY AND DOCUMENT RETENTION POLICY ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FROM 990, PART VII, LINE 1A: SENIOR STAFF MEMBERS ARE EMPLOYED FULL TIME BY UNITED STATES ARTISTS, AND THEIR TIME AND COMPENSATION COSTS ARE ALLOCATED BETWEEN UNITED STATES ARTISTS AND USA PROJECTS. THEIR TIME AND COST HAS BEEN PRESENTED HERE ON AN ALLOCATED BASIS. FORM 990, PART XII, LINE 2B: THE ORGANIZATION'S AUDIT OF THE FINANCIAL STATEMENTS FOR THE YEAR END 06/30/13 HAS NOT BEEN COMPLETED AT THE TIME OF FILING FORM 990. ONCE THE AUDIT IS COMPLETED, SHOULD THERE BE ANY CHANGES TO THE NUMBERS REPORTED IN THE INFORMATIONAL RETURN, THERE WILL BE AN AMENDMENT TO THE FORM 990 TO REFLECT SUCH CHANGES. USA PROJECTS 5757 WILSHIRE BLVD 580 LOS ANGELES CA 90036 273555175 A WEB-BASED PROGRAM DEDICATED TO ARTISTS CA 501(C)(3) 170(B)(1) (A)(VI) UNITED STATES ARTISTS 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 USA PROJECTS Q 994024 FAIR MARKET VALUE USA PROJECTS O 144234 STAFF TIME ALLOCATION USA PROJECTS N 204800 OVERHEAD ALLOCATION