2023-11-14T15:05:52+00:00 2023-06-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2022-07-01 223903993 United States Artists Inc UNIT 3124706325 200 WEST MADISON STREET FL 3 CHICAGO IL 60606 JUDILEE REED President and CEO 2023-11-14 true JUDILEE REED 999009999 true Jennifer Burke P01342224 3128997000 2022 2023-04-26 12:10:37Z JUDILEE REED 200 WEST MADISON STREET FL 3 CHICAGO IL 60606 19837867 false X WWW.UNITEDSTATESARTISTS.ORG X 2004 DE WE BELIEVE IN ARTISTS AND THEIR ESSENTIAL ROLE IN OUR SOCIETY. EACH YEAR, WE AWARD UP TO FIFTY $50,000 UNRESTRICTED FELLOWSHIPS TO THE MOST COMPELLING ARTISTS WORKING AND LIVING IN THE UNITED STATES, IN ALL DISCIPLINES, AT EVERY STAGE OF THEIR CAREER. 11 11 21 11 0 0 3537644 13569942 3105316 2177023 187161 378150 0 6830121 16125115 5300000 3500000 0 2005107 2136678 0 504096 1192538 1421588 8497645 7058266 -1667524 9066849 40639117 50662190 7500381 5416856 33138736 45245334 TO INVEST IN AMERICA'S FINEST ARTISTS AND ILLUMINATE THE VALUE OF ARTISTS TO SOCIETY. false false 3541535 2350000 0 USA FELLOWSHIPS ARE $50,000 UNRESTRICTED AWARDS FOR INDIVIDUAL ARTISTS AND COLLABORATIVES ACROSS THE UNITED STATES AND ITS TERRITORIES AND AWARDED IN THE FOLLOWING DISCIPLINES: ARCHITECTURE, CRAFTS, DANCE, FILM, MEDIA, MUSIC, THEATER AND PERFORMANCE, TRADITIONAL ARTS, VISUAL ART, AND WRITING. THEY ARE AWARDED TO ARTISTS AT ANY CAREER STAGE --EMERGING, MID-CAREER, AND ESTABLISHED. EACH YEAR, THE FELLOWSHIP RECOGNIZES ARTISTS WHO DEMONSTRATE ARTISTIC EXCELLENCE, INNOVATIVE VISION, SIGNIFICANT IMPACT TO THE CULTURAL LANDSCAPE, AND PROFESSIONAL MOMENTUM. USA BERRESFORD PRIZE IS AN ANNUAL AWARD THAT HONORS CULTURAL PRACTITIONERS WHO HAVE CONTRIBUTED SIGNIFICANTLY TO THE ADVANCEMENT, WELLBEING, AND CARE OF ARTISTS IN SOCIETY. 2124106 1150000 2177023 COLLABORATIVE PROJECTS TO CONSULT WITH OTHER ORGANIZATIONS TO CREATE, DOCUMENT AND FACILITATE THE NEW ARTIST AWARD INITIATIVES. 5665641 true true false false false false false false true true true false false false true true false false false true false false false false false false false true true false false false false false false false false true false false false false false false false false true 233 0 true 21 true false false false false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true false false CA CO CT DC FL GA AL IL KS KY ME AK MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA AR WA WV WI X ANNA HARRIS 3124706325 200 WEST MADISON STREET FL 3 CHICAGO IL 60606 David Horvitz Secretary 1.0 X X 0 0 0 Diane Kaplan Treasurer 2.0 X X 0 0 0 Edward P Henry Chair 4.0 X X 0 0 0 Ann Hamilton Trustee 1.0 X 0 0 0 Jack Guthman Trustee 1.0 X 0 0 0 JEAN MCLAUGHLIN TRUSTEE (THRU DECEMBER 2023) 1.0 X 0 0 0 Joan Shigekawa Trustee 1.0 X 0 0 0 KATIE WEITZ TRUSTEE (THRU JUNE 2023) X 0 0 0 Natalie Diaz Trustee 1.0 X 0 0 0 Rosalba Rolon Trustee 1.0 X 0 0 0 Samuel Hoi Trustee 1.0 X 0 0 0 Susan V Berresford Trustee 1.0 X 0 0 0 Todd Simon Trustee 1.0 X 0 0 0 Anna Harris Finance Director 40.0 X 124375 0 26238 Judilee Reed President and CEO 40.0 X 194935 0 22699 Lisa Feingold Development Director (THRU JAN 2023) 40.0 X 147171 0 44916 Lu Zhang Initiatives Director (THRU JUNE 2023) 40.0 X 114418 0 13844 Lynnette Miranda Program Director (THRU JAN 2022) 40.0 X 4161 0 1216 Michael Pusey Assistant Director (THRU MARCH 2023) 40.0 X 113670 0 18389 JAMIE BENNETT FORMER INTERIM PRESIDENT AND CEO (THRU APRIL 2022) 40.0 X 127100 0 18431 825830 0 145733 6 true true false FBRL LLC 1420 S Michigan Ave Chicago IL 60605 RENTAL EXPENSE 111814 YANCEY CONSULTING LLC 60 W Broad Street Mount Vernon NY 10552 Consulting and Research 102000 2 0 0 0 0 0 13569942 10500000 13569942 Program Service Revenue 900099 2177023 2177023 0 0 0 0 2177023 378353 378353 0 0 3709583 2966 3709583 3169 0 -203 -203 -203 0 0 0 0 0 16125115 2177023 0 378150 3500000 3500000 484297 131443 237842 115012 1261573 884084 232987 144502 99802 67858 19263 12681 160969 101073 36031 23865 130037 74086 35804 20147 4366 2489 1222 655 80846 46082 22637 12127 167281 167281 604569 493992 45206 65371 30319 15689 6331 8299 87192 60594 14146 12452 85910 48969 24055 12886 100712 50550 22176 27986 39608 10697 5254 23657 10356 5903 2900 1553 16395 9345 4591 2459 HONORARIA 143736 135736 0 8000 LICENSE AND FEES 11688 6662 3273 1753 BANK FEES 10875 5886 2892 2097 27735 14503 4638 8594 7058266 5665641 888529 504096 3524372 4877799 2512486 3759577 2741213 6617467 53 263 0 0 0 0 19067 35114 41849 30110 14396 11739 13688384 15056778 18139146 20303453 0 0 0 40639117 50662190 2002462 1488418 5497919 3928438 0 0 0 0 7500381 5416856 X 7113688 8759950 26025048 36485384 33138736 45245334 40639117 50662190 X 9066849 3393995 93287 -447533 X false true X true false X 3967569 4985160 11875455 3537644 13569942 37935770 0 0 3967569 4985160 11875455 3537644 13569942 37935770 18164425 19771345 262728 279900 205910 187171 378353 1314062 0 0 0 0 0 0 0 0 0 0 0 39249832 4122492 0.5037 0.5823 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24652855 3532702 28185557 33706125 50000 -7638270 1465000 24652855 27708723 980000 6767402 1750000 33706125 28382964 775000 165988 1615229 27708723 28078097 955000 669861 1319994 28382964 0.0 0.96 0.04 false false 41849 30110 11739 11739 ALTERNATIVE INVESTMENTS 20303453 F 20303453 0 X 18997786 3393995 0 3393995 15603791 167281 354043 521324 16125115 6891188 203 0 203 6890985 167281 0 167281 7058266 Schedule D, Part V, Line 4 Intended uses of endowment funds THE USA OPERATING ENDOWMENT FUND WAS INSTITUTED FEBRUARY 2016 TO SUPPORT THE ORGANIZATION'S MISSION. DISTRIBUTIONS FROM THIS ENDOWMENT FUND WILL DEFRAY THE ORGANIZATION'S OPERATING COSTS IN PERPETUITY. THE USA FELLOWSHIP ENDOWMENT FUND ALSO SUPPORTS THE ORGANIZATION'S MISSION. DISTRIBUTIONS FROM THIS ENDOWMENT FUND WILL PROVIDE FUNDS FOR ANNUAL FELLOWSHIPS ALONG WITH ADMINISTRATIVE COSTS TO SELECT, ANNOUNCE AND ADMINISTER THE FELLOWSHIP PROGRAM IN PERPETUITY. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote USA has received determination letter from the Internal Revenue Service indicating that it is a not-for-profit entity 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. USA follows guidance with respect to accounting for uncertain tax positions. No provision has been made for income taxes in the accompanying financial statements, as USA has had no unrelated business income. Management believes USA 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 USA for the years ended June 30, 2023 and 2022. USA has not been examined by any tax jurisdiction. USA recognizes interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. USA recognized and accrued no amounts for interest and penalties as of and for the years ended June 30, 2023 and 2022. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements LOSS ON DISPOSAL - -203 DISCOUNT ON PLEDGES RECEIVABLE - 447533 PRIOR PERIOD ADJUSTMENT FOR DISCOUNTS ON PLEDGES RECEIVABLE - -93287 Central America and the Caribbean 0 0 Investments 8417779 0 0 0 0 0 0 8417779 0 8417779 false false true true true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual true USA Fellow Grant 47 2350000 Knight Fellow Grant 5 250000 Rainin Fellow Grant 4 400000 Maxwell/Hanrahan Award 5 500000 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The grant awards are unrestricted. A survey of the Fellows is conducted approximately two years after the grant is awarded. X true false false false false false false false false Judilee Reed President and CEO 194935 0 0 0 0 0 12375 0 10324 0 217634 0 0 0 Anna Harris Finance Director 124375 0 0 0 0 0 12903 0 13335 0 150613 0 0 0 Lisa Feingold Development Director (THRU JAN 2023) 147171 0 0 0 0 0 15360 0 29556 0 192087 0 0 0 JAMIE BENNETT FORMER INTERIM PRESIDENT AND CEO (THRU APRIL 2022) 127100 0 0 0 0 0 12812 0 5619 0 145531 0 0 0 Schedule J, Part I, Line 4a Severance or change-of-control payment Michael Pusey - separation agreement - 9 months of salary totaling $99,667. X 93613 10500000 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of shares received Form 990, Part VI, Line 1a Delegate broad authority to a committee Any such committee, to the extent provided in the resolution of the Board, shall have and may exercise all of the powers and authority of the Board in the management of the business and affairs of the Corporation, and may authorize the seal of the Corporation to be affixed to all papers which may require it; but no such committee shall have any power or authority to amend the Certificate of Incorporation or the Bylaws; adopt an agreement of merger or consolidation; sell, lease or exchange all or substantially all of the Corporation's property and assets; dissolve the Corporation or revoke a dissolution; or take any other action which by law may not be taken by a committee of the Board. Form 990, Part VI, Line 11b Review of form 990 by governing body The Audit committee reviews the draft return and then forwards the Full 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 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. CONFLICT OF INTEREST DISCLOSURE FORMS ARE REVIEWED BY THE CHAIR OF THE BOARD OR PRESIDENT OF USA. CONFLICTS OF INTEREST THAT NECESSITATE BOARD AWARENESS AND ACTION ARE PRESENTED TO THE EXECUTIVE COMMITTEE FOR RESOLUTION AND IMPOSITION OF SANCTIONS, IF WARRANTED. ANY POTENTIALLY CONFLICTED BOARD MEMBERS ARE RECUSED FROM BOARD DELIBERATIONS AND VOTING ON ITEMS IN WHICH THEY HAVE A POTENTIAL CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official Top management position compensation is determined at the Executive Committee level through the evaluation of goals and achievements. The organization relied on Oppenheim's salary surveys at the time of hire, the past salary of the position, and have consequently modified for cost of living and performance adjustments. Changes in salary have been made with discussion by the executive committee and reviewed by the full board in executive session. DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION AGREEMENT ARE CONTEMPORANEOUSLY DOCUMENTED. THIS PROCESS WAS LAST COMPLETED IN 2021. 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 XI, Line 9 Other changes in net assets or fund balances DISCOUNT ON PLEDGES RECEIVABLE - -447533; 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. DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION AGREEMENT ARE CONTEMPORANEOUSLY DOCUMENTED. THIS PROCESS WAS LAST COMPLETED IN 2021.