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United Service Organizations (USO)

CharityWatch report issued
May 2023

CharityWatch Grade
Our independent grade based
on a number of factors.
Program Percentage
Amount spent on programs
relative to overhead.
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

United Service Organizations (USO)
P.O. Box 96860
Washington, DC 20077-7677

Other Names

USO Foundation

Tax Status




Stated Mission

Strengthens America's military service members by keeping them connected to family, home, and country, throughout their service to the nation.

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Data based on Fiscal Year Ended 12/31/2021

Program Percentage: 60%

The percentage of United Service Organizations (USO)'s cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).


Calculated Total Expenses



Cost to Raise $100: $36

How many dollars United Service Organizations (USO) spends on fundraising to raise each $100 of contributions.


Calculated Total Contributions


Joint Costs

United Service Organizations (USO)'s rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.

Program % Cost to Raise $100
68% $26
Accounting rules allow charities to report some telemarketing, direct mail, and other solicitation costs as Program expenses. CharityWatch believes that most donors do not consider a charity's solicitation activities to be the Programs they are intending to support with their donations. We therefore adjust such expenses out of a charity's reported Program expense and add it to Fundraising expense prior to calculating its rating.

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources


Financial Documents

Entity Document Type Tax ID
United Service Organizations Audited Consolidated Financial Statements multiple
United Service Organizations IRS Form 990 13-1610451
USO Foundation IRS Form 990 20-8861567
Entity: United Service Organizations
Document Type: Audited Consolidated Financial Statements
Tax ID: multiple
Entity: United Service Organizations
Document Type: IRS Form 990
Tax ID: 13-1610451
Entity: USO Foundation
Document Type: IRS Form 990
Tax ID: 20-8861567

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
United Service Organizations (USO)
meets governance benchmarks.
United Service Organizations (USO)
meets transparency benchmarks.
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy Opt-Out Policy  

  Name Title Compensation
1 J.D. Crouch, II President/CEO $821,483
2 Alan Reyes COO $472,783
3 Kristine Shumack CFO $374,165
Name: J.D. Crouch, II
Title: President/CEO
Compensation: $821,483
Name: Alan Reyes
Title: COO
Compensation: $472,783
Name: Kristine Shumack
Title: CFO
Compensation: $374,165

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

CharityWatch's rating of United Service Organizations (USO) also includes the financial activities of the USO Foundation, which are consolidated in the USO audited financial statements for the year ended December 31, 2021. All intercompany accounts and transactions have been eliminated in the audit consolidation. Chartered USO affiliates that have not been acquired by USO are financially autonomous and are not included in the rating (see Audit Note M, cited separately, below).

According to the United Service Organizations (USO) consolidated audit of December 31, 2021 (Note J, Contributed Materials, Facilities and Services), USO received contributed in-kind support in 2021 on which it placed a total value of approximately $53.83 million.

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

According to the United Service Organizations (USO) consolidated audit of December 31, 2021 (Note F, Loans Payable [$s in thousands, as noted]):

"During the year ended December 31, 2020, the USO, Inc. acquired four chartered centers who received loans pursuant to the Paycheck Protection Program (PPP) under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). The loans are uncollateralized and are fully guaranteed by the federal government. The loans mature in May 2022 and bear interest at a rate of 1% per annum. Under the program terms, the loan and accrued interest are expected to be forgiven and recognized as grant revenue if the loan proceeds are used to maintain compensation costs and employee headcount, and other qualifying expenses (mortgage interest, rent and utilities) incurred following the receipt of the loan. During the year ended December 31, 2021, all loans were forgiven and the USO recognized revenue of $562 [thousand]."

According to the United Service Organizations (USO) consolidated audit of December 31, 2021 (Note M, Acquisition of Chartered Centers):

"The USO oversees the operations and activities for chartered USO affiliates to facilitate strategic alignment, deliver on the overarching mission-wide strategic objectives, and to ensure coverage for all geographic service areas. These chartered USO affiliates are financially autonomous and are each governed by separate boards that are independent of the USO Board of Governors. During the year ended December 31, 2021, the USO executed merger agreements with six of these chartered USO affiliates accounted for as an acquisition. During the year ended December 31, 2020, the USO executed merger agreements with four of these chartered USO affiliates accounted for as an acquisition.

"As the USO is predominately supported by contributions and returns on investments and this is not expected to change as a result of this acquisition, the excess of the fair value of assets acquired over the fair value of liabilities assumed as a result of the acquisition has been recognized as a surplus in the [audited] consolidated statements of activities and changes in net assets on the effective date of the acquisition..."

USO reports an "Excess of assets acquired over liabilities assumed in the acquisition of USO Chartered Centers" in the amount of approximately $21,665,000 and $5,567,000 in 2021 and 2020, respectively.

According to the United Service Organizations (USO) consolidated audit of December 31, 2021 (Note G, Commitments and Contingencies, Risks and Uncertainties):

"Beginning around March 2020, the COVID-19 virus has been declared a global pandemic... Business continuity, including supply chains and consumer demand across a broad range of industries and countries could be severely impacted for months or beyond as governments and their citizens take significant and unprecedented measures to mitigate the consequences of the pandemic. Management is carefully monitoring the situation and evaluating its options during this time. No adjustments have been made to these [audited] consolidated financial statements as a result of this uncertainty."

According to the United Service Organizations (USO) 2021 tax filing, USO reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):

Regarding severance payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, line 4a):

"Severance in the amount of $160,931 is reported for Philip Parisi due to his 2020 departure from the role of Treasurer / Chief Financial Officer of USO, Inc. Severance was paid in two installments. Half was paid in 2020, and the other half was paid in 2021. The amount reported on the 2021 Schedule J, Part II, column B(iii) [$160,931] reflects the portion of the severance paid out in 2021. This amount was also reported in Schedule J, Part II, column (C), Retirement and [other] deferred compensation, on the 2020 Form 990."

Regarding nonfixed payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, line 7):

"The amounts shown in Part II, column B(ii) [for 'Bonus & incentive compensation'] for the officers. key employees and highly compensated employees were paid based on the 2020 achievement of organization goals and individual contributions and accomplishments. The bonus compensation was based on a bonus plan reviewed by the USO's compensation committee and executive committee and approved by the USO's Board of Governors. The amount shown in Part II, column B(ii) for the President & CEO is determined and approved by the USO's Board of Governors."

USO reports "Bonus & incentive compensation" payments for 12 individuals in 2021, including $110,864 paid to Dr. J.D. Crouch, II, President & CEO, whose reported total compensation in 2021 is $821,483. The reported "Bonus & incentive compensation" payments for the other 11 individuals range from $61,000 to $18,000, with associated reported total compensation in 2021 ranging from $472,783 to $280,651 (IRS Form 990, Schedule J, Part II).