2014-11-10T13:02:11-06:00 2014-06-30 952302617 SINGERLEWAK LLP 10960 WILSHIRE BLVD STE 700 LOS ANGELES CA 900243783 990 2013-07-01 223903993 UNITED STATES ARTISTS UNIT 3124706325 980 N MICHIGAN AVE NO 1300 CHICAGO IL 60611 ANNA HARRIS PRESIDENT & CEO 3124706586 2014-11-06 1 LIOR TEMKIN P00748170 3104773924 2014-11-06 2013 2015-11-30 17:44:51Z X CAROLINA GARCIA JAYARAM 980 N MICHIGAN AVE NO 1300 CHICAGO IL 60611 3327192 0 X WWW.UNITEDSTATESARTISTS.ORG X 2005 DE TO INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY. 17 17 20 17 0 0 1046390 178996 0 0 898350 907448 0 0 1944740 1086444 2520075 0 0 0 986440 489786 0 0 427857 2102665 1256499 5609180 1746285 -3664440 -659841 14297669 14531377 454703 315405 13842966 14215972 X TO INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY. 0 0 556860 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 COLLABORATIVES) IN ALL DISCIPLINES FROM ACROSS THE COUNTRY. USA FELLOWSHIP AWARDED TO ARTISTS WHO DEMOSTRATE ARTISITIC 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. 50742 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". DURING THE 2013 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. USA PROJECTS ASSETS WERE TRANSFERED TO APPLIED INFORMATION MANAGEMENT INSTITUTE, A NEBRASKA NON-PROFIT CORPORATION OPERATING UNDER "AIM INSTITUTE". 607602 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 199 0 1 20 1 0 0 0 0 0 0 0 0 0 0 X 17 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 MARK BRADFORD TRUSTEE 1.00 X 0 0 0 SUSAN V BERRESFORD TRUSTEE 1.00 X 0 0 0 ELIZABETH COLLINS 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 RICK LOWE 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 SAMUEL HOI IMMEDIATE PAST CHAIR 4.00 X X 0 0 0 KATHARINE DESHAW EXECUTIVE DIRECTOR/TRUSTEE (UNTIL JUNE 2013) 40.00 X X 282282 0 41337 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 JEFF HAMILTON CFO (UNTIL MARCH 2014) 40.00 X 125000 0 17173 ANNA HARRIS DIR. OF FINANCE (FROM APRIL 2014) 40.00 X 0 0 0 CAROLINA GARCIA JAYARAM PRESIDENT & CEO (FROM FEBRUARY 2014) 40.00 X 0 0 0 407282 0 58510 2 1 1 0 5757 WILSHIRE LLC 1801 W OLYMPIC BLVD FILE 1385 PASADENA CA 91199 RENTAL PROPERTY 149685 SCALABLE PATH 9187 ORINDA WAY GILROY CA 95020 WEB DEVELOPMENT 123540 2 178996 178996 295936 295936 2852260 2142688 98060 709572 -98060 611512 611512 1086444 0 0 907448 X 195948 52210 64622 79116 104185 27760 34359 42066 131 35 43 53 155442 34799 69840 50803 34080 9081 11239 13760 103395 67207 12407 23781 63686 41396 7642 14648 81397 81397 290669 189208 35679 65782 16346 12157 4189 230213 73668 82877 73668 38924 15959 19073 3892 50742 50742 30386 9116 10635 10635 16194 4858 5668 5668 BAD DEBT 250000 250000 OTHER EXPENSES 38980 1523 9160 28297 TELEPHONE 21795 6757 7410 7628 SUPPLIES 9707 4077 1747 3883 14065 7049 2839 4177 1746285 607602 710826 427857 87291 86141 1741905 823486 74592 22502 108766 52090 12330058 13515232 29649 54428 14297669 14531377 259703 120405 195000 195000 454703 315405 X 1926599 1107979 1931974 3123600 9984393 9984393 13842966 14215972 14297669 14531377 -659841 1032847 0 X 0 1 X 1 0 X 13547824 4026049 3453622 1046390 178996 22252881 13547824 4026049 3453622 1046390 178996 22252881 13851049 8401832 291096 480946 387412 337670 295936 1793060 24045941 0.34940 0.36520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10839365 1714102 50081 12503386 10284081 1055284 500000 10839365 9551242 1042135 -40611 268685 10284081 6923457 1942258 1035527 350000 9551242 7000000 -76543 6923457 0.79850 0.20150 0 0 74592 22502 52090 52090 X 1939833 1032846 1032846 906987 81397 98060 179457 1086444 1762948 98060 98060 1664888 81397 81397 1746285 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. 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, 2010 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 98,060. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 98,060. X 0 0 0 0 0 0 0 0 0 KATHARINE DESHAW EXECUTIVE DIRECTOR/TRUSTEE (UNTIL JU 282282 0 0 0 0 0 16710 0 24627 0 323619 0 0 0 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. FOR THE TAX YEAR 2013-2014, 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. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 189,208. MANAGEMENT AND GENERAL EXPENSES 35,679. FUNDRAISING EXPENSES 65,782. TOTAL EXPENSES 290,669. 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 0 0 0 0 0 1 0 USA PROJECTS O 50742 STAFF TIME ALLOCATION