Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 796,927 | 644,970 | 572,331 | 769,548 | 536,590 | 3,320,366 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 2,338,904 | 1,894,918 | 1,217,243 | 1,106,784 | 1,492,256 | 8,050,105 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | |||||
| 6 | Total. Add lines 1 through 5 | 3,135,831 | 2,539,888 | 1,789,574 | 1,876,332 | 2,028,846 | 11,370,471 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | 0 | 0 | 0 | 0 | 0 |
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | 0 | 0 | 0 | 0 | 0 |
| c | Add lines 7a and 7b.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 8 | Public support. (Subtract line 7c from line 6.) | 11,370,471 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 3,135,831 | 2,539,888 | 1,789,574 | 1,876,332 | 2,028,846 | 11,370,471 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 21,794 | 22,424 | 22,038 | 19,630 | 21,935 | 107,821 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 21,794 | 22,424 | 22,038 | 19,630 | 21,935 | 107,821 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 0 | 0 | 8,270 | 8,605 | 1,512 | 18,387 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 3,157,625 | 2,562,312 | 1,819,882 | 1,904,567 | 2,052,293 | 11,496,679 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part III, Line 12 Other Income | DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - 8270.0, COLUMN D - 8605.0, COLUMN E - 1512.0, COLUMN F - 18387.0; |
| Software ID: | 23017437 |
| Software Version: | 2023v6.0 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4a | OVER THE LAST THREE PLUS YEARS, THE WIDE RANGING EFFECTS OF COVID-19, HAVE ADVERSELY IMPACTED THE ABILITY OF USS TO OPERATE AND MAINTAIN FULL SERVICES FOR SEAFARERS AT ITS SIX OVERSEAS CENTERS, WITH THE EXCEPTION OF BREMERHAVEN, WHICH USS PLANS TO REOPEN IN THE SPRING OF 2024, IF ADDITIONAL FUNDING IS SECURED. DURING THE SUMMER OF 2022, U.S. FORCES EXPANDED ITS USE OF AVAILABLE U.S. MARITIME SHIPPING TO DELIVER WEAPONS FOR THE WAR IN UKRAINE. ON AVERAGE THAT YEAR MPSRON TWO, HAD AN AVERAGE OF 8 TO 12 PRE-POSITIONED SHIPS IN THE DIEGO GARCIA LAGOON. IN APRIL 2023, ONLY 4 SHIPS RODE AT ANCHOR IN THE LAGOON. THE DECLINE IN SHIPPING SIGNIFICANTLY REDUCED THE CENTER'S INCOME AND PROGRAMS AT ALL USS CENTERS. THE CONTINUING AFTER EFFECTS OF COVID-19, AND THE INVASION OF UKRAINE HAVE COMBINED TO PLACE USS IN AN UNCERTAIN FINANCIAL SITUATION! SHIP RESTRICTIONS, LOCKDOWNS, AND AT TIMES, TEMPORARY CLOSINGS OF SOME CENTERS HAVE COME TOGETHER TO PRESENT IMMEDIATE FISCAL CHALLENGES. USS OPERATES A SEAFARER'S CENTER IN DIEGO GARCIA PROVIDING PROGRAMS AND SERVICES FOR MERCHANT MARINERS, I.E. TRANSPORTATION, COUNSELING, TELEPHONE AND INTERNET ACCESS, RECREATION AND SPORT ACTIVITIES, DINING ENTERTAINMENT, HOSPITAL VISITS, LIBRARY SERVICES AND ADVOCACY ON BEHALF OF SEAFARERS. USS DIEGO GARCIA PROVIDED SERVICES TO AMERICAN AND INTERNATIONAL SEAFARERS AND U.S. GOVERNMENT, MILITARY AND CIVILIAN PERSONNEL STATIONED ON DIEGO GARCIA. TOTAL NUMBER OF BENEFICIARIES: 56,450 USS OPERATES A SEAFARER'S CENTER IN YOKOHAMA PROVIDING PROGRAMS AND SERVICES FOR MERCHANT MARINERS, I.E. TRANSPORTATION, COUNSELING, TELEPHONE AND INTERNET ACCESS, RECREATION AND SPORT ACTIVITIES, DINING ENTERTAINMENT, HOSPITAL VISITS, LIBRARY SERVICES AND ADVOCACY ON BEHALF OF SEAFARERS. USS YOKOHAMA PROVIDED SERVICES TO 450 AMERICAN AND INTERNATIONAL SEAFARERS AND PORT COMMUNITY MEMBERS. TOTAL NUMBER OF BENEFICIARIES: 5,800 USS OPERATES A SEAFARER'S CENTER IN PUSAN PROVIDING PROGRAMS AND SERVICES FOR MERCHANT MARINERS, I.E. TRANSPORTATION, COUNSELING, TELEPHONE AND INTERNET ACCESS, RECREATION AND SPORT ACTIVITIES, DINING ENTERTAINMENT, HOSPITAL VISITS, LIBRARY SERVICES AND ADVOCACY ON BEHALF OF SEAFARERS. USS PUSAN PROVIDED SERVICES TO AMERICAN AND INTERNATIONAL SEAFARERS AND U.S. GOVERNMENT, MILITARY AND CIVILIAN PERSONNEL AND OTHER PERSONS ENGAGED IN THE MARITIME INDUSTRY. TOTAL NUMBER OF BENEFICIARIES: 15,200 |
| Form 990, Part VI, Line 15 COMPENSATION REVIEW | THE PERSONNEL COMMITTEE IS RESPONSIBLE FOR THE DEVELOPMENT AND RECOMMENDATION TO THE BOARD OF DIRECTORS FOR THE PERSONNEL POLICIES OF THE AGENCY WHICH INCLUDE THE FOLLOWING: (1.) PERSONNEL POLICY AND PRACTICE MANUAL, (2.) PERFORMANCE AND EVALUATIONAL PROCEDURES, (3.) DEVELOPMENT OF JOB CLASSIFICATIONS AND SALARY RANGES, (4.) PERIODIC REVIEW OF SALARY SCHEDULES AND BENEFITS, (5.) PERIODIC REVIEW OF PROFESSIONAL STAFFING NEEDS, CONTINUING EDUCATIONAL AND CAREER DEVELOPMENT. THIS REVIEW WAS LAST DONE IN JANUARY 2023. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | A DRAFT OF THE COMPLETED 990 WAS REVIEWED BY THE EXECUTIVE DIRECTOR AND CFO. THE DRAFT COPY WAS THEN DISCUSSED WITH MEMBERS OF THE AUDIT COMMITTEE. A COMPLETED DRAFT COPY OF THE FORM 990 WILL BE EMAILED TO ALL MEMBERS OF THE GOVERNING BODY. QUESTIONS OR COMMENTS ARE COMMUNICATED TO THE EXECUTIVE DIRECTOR AND CFO. |
| Form 990, Part VI, Line 12c Conflict of interest policy | USS LEGAL COUNSEL HAS BRIEFED USS BOARD MEMBERS AND STAFF AS TO THE COMPLIANCE ISSUES RELATED TO THE USS CONFLICT OF INTEREST POLICY AND AT THE BEGINNING OF EACH BOARD MEETING HAS ASKED MEMBERS TO DECLARE IF THEY HAVE A CONFLICT RELATED TO THE AGENDA OF THE MEETING. IF ANY INDIVIDUAL HAS A CONFLICT, THEY ARE NOT INVOLVED IN THE DECISION-MAKING PROCESS RELATING TO THE AREA WHERE THERE IS A CONFLICT. |
| Form 990, Part VI, Line 19 Required documents available to the public | USS MAKES DOCUMENTS AVAILABLE BASED UPON REQUEST. |
| Schedule F, Part I, Line 3(e) GENERAL SUPPORT SERVICES | REGION: EUROPE (INCLUDING ICELAND & GREENLAND) (E) SPECIFIC TYPES OF SERVICES IN REGION: TO PROMOTE THE WELFARE OF AMERICAN SEAFARERS AND THEIR DEPENDENTS, SEAFARERS OF ALL NATIONS, US GOVERNMENT, MILITARY AND CIVILIAN PERSONNEL, AND OTHER PERSONS ENGAGED IN THE MARITIME INDUSTRY, IN THIS REGION. REGION: MIDDLE EAST & NORTH AFRICA (E) SPECIFIC TYPES OF SERVICES IN REGION: TO PROMOTE THE WELFARE OF AMERICAN SEAFARERS AND THEIR DEPENDENTS, SEAFARERS OF ALL NATIONS, US GOVERNMENT, MILITARY AND CIVILIAN PERSONNEL, AND OTHER PERSONS ENGAGED IN THE MARITIME INDUSTRY, IN THIS REGION. REGION: EAST ASIA AND THE PACIFIC (E) SPECIFIC TYPES OF SERVICES IN REGION: TO PROMOTE THE WELFARE OF AMERICAN SEAFARERS AND THEIR DEPENDENTS, SEAFARERS OF ALL NATIONS, US GOVERNMENT, MILITARY AND CIVILIAN PERSONNEL, AND OTHER PERSONS ENGAGED IN THE MARITIME INDUSTRY, IN THIS REGION. REGION: SOUTH ASIA (E) SPECIFIC TYPES OF SERVICES IN REGION: TO PROMOTE THE WELFARE OF AMERICAN SEAFARERS AND THEIR DEPENDENTS, SEAFARERS OF ALL NATIONS, US GOVERNMENT, MILITARY AND CIVILIAN PERSONNEL, AND OTHER PERSONS ENGAGED IN THE MARITIME INDUSTRY, IN THIS REGION. |
| Software ID: | 23017437 |
| Software Version: | 2023v6.0 |