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 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%"&gt;
 &lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;&lt;b&gt;Note 2. Significant
 Accounting Policies&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;Principles of
 Consolidation.&lt;/font&gt;&lt;/b&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;The consolidated financial
 statements include the accounts of the Company and its wholly owned
 subsidiaries: USSI, USGG, USBERM, USGB and USCAN.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;All significant intercompany balances and transactions have
 been eliminated in consolidation. Certain amounts have been
 reclassified for comparative purposes.&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;&lt;b&gt;Cash
 and Cash Equivalents.&lt;/b&gt;&lt;/font&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;Cash and cash equivalents
 include highly liquid investments with original maturities of three
 months or less.&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;&lt;b&gt;Investments.&lt;/b&gt;&lt;/font&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;The Company classifies its
 investments based on intent at the time of purchase and reevaluates
 and whether the Company is able to exercise significant influence
 such designation as of each reporting period date. The Company
 records security transactions on trade date. Realized gains
 (losses) from security transactions are calculated on the
 first-in/first-out cost basis, unless otherwise identifiable, and
 are recorded in earnings on the date of sale.&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;&lt;i&gt;Trading Securities.&lt;/i&gt;&lt;/b&gt; Securities that are purchased
 and held principally for the purpose of selling in the near term
 are classified as trading securities and reported at fair value.
 Unrealized gains and losses on these securities are included in
 earnings.&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;&lt;i&gt;Held-to-Maturity Securities.&lt;/i&gt;&lt;/b&gt; Investments in debt
 securities that are purchased with the intent and ability to hold
 until maturity are classified as held-to-maturity and measured at
 amortized cost. The Company currently has no investments in debt
 securities.&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;&lt;i&gt;Available-for-sale Securities.&lt;/i&gt;&lt;/b&gt; Investments that
 are neither trading securities nor held-to-maturity securities and
 for which the Company does not have significant influence are
 classified as available-for-sale securities and reported at fair
 value. Unrealized gains and losses on these available-for-sale
 securities are excluded from earnings, reported net of tax as a
 separate component of shareholders&amp;#x2019; equity, and recorded in
 earnings on the date of sale.&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;The Company evaluates its available-for-sale investments for
 other-than-temporary decline in value on a periodic basis. This may
 exist when the fair value of an investment security has been below
 the current value for an extended period of time. When a security
 in the Company&amp;#x2019;s investment portfolio has an unrealized loss
 in fair value that is deemed to be other than temporary, the
 Company reduces the book value of such security to its current fair
 value, recognizing the credit related decline as a realized loss in
 the Consolidated Statements of Operations and Comprehensive Income
 and a revised GAAP cost basis for the security is established. For
 available-for-sale securities with declines in value deemed other
 than temporary, the unrealized loss recorded net of tax in
 accumulated other comprehensive income is realized as a charge to
 net income.&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; FONT-SIZE: 6px"&gt;
 &lt;font size="1"&gt;&amp;#xA0;&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;&lt;i&gt;Equity Method Investments&lt;/i&gt;&lt;/b&gt;&lt;i&gt;.&lt;/i&gt; Investments
 classified as equity method consist of investments in companies in
 which the Company is able to exercise significant influence but not
 control. Under the equity method of accounting, the Company&amp;#x2019;s
 proportional share of investee&amp;#x2019;s underlying net income or
 loss is recorded as a component of Other Income and increases or
 decreases to the carrying value of the investee. Distributions
 received from the investment reduce the Company&amp;#x2019;s carrying
 value of the investee. These investments are evaluated for
 impairment if events or circumstances arise that indicates that the
 carrying amount of such assets may not be recoverable.&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;No impairment has been recognized for the Company&amp;#x2019;s
 equity investment during the years presented.&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;&lt;b&gt;Advisory Receivables.&lt;/b&gt;&lt;/font&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;Advisory receivables
 consist primarily of monthly advisory, transfer agent and other
 fees owed to the Company by USGIF as well as receivables related to
 offshore investment advisory fees.&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;&lt;b&gt;Property and Equipment.&lt;/b&gt;&lt;/font&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;Fixed assets are recorded
 at cost. Depreciation for fixed assets is recorded using the
 straight-line method over the estimated useful life of each asset
 as follows: furniture and equipment are depreciated over 3 to 10
 years, and the building and related improvements are depreciated
 over 14 to 40 years.&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;Treasury
 Stock.&lt;/font&gt;&lt;/b&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;Treasury stock purchases are accounted for under the cost
 method. The subsequent issuances of these shares are accounted for
 based on their weighted-average cost basis.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;Stock-Based
 Compensation.&lt;/font&gt;&lt;/b&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;Stock-based compensation expense is measured at the grant
 date based on the fair value of the award, and the cost is
 recognized as expense ratably over the award&amp;#x2019;s vesting
 period.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;Income
 Taxes&lt;/font&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;.&lt;/font&gt;&lt;/b&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;The Company and its subsidiaries file a consolidated federal
 income tax return. Provisions for income taxes include deferred
 taxes for temporary differences in the bases of assets and
 liabilities for financial and tax purposes resulting from the use
 of the liability method of accounting for income taxes. The
 liability method requires that deferred tax assets be reduced by a
 valuation allowance in cases where it is more likely than not that
 the deferred tax assets will not be realized.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;The Company accounts for income taxes in accordance with ASC
 740 &lt;i&gt;Income Taxes.&lt;/i&gt; The Company&amp;#x2019;s policy is to recognize
 interest and penalties related to uncertain tax positions in income
 tax expense. As of June&amp;#xA0;30, 2013, the Company did not have any
 accrued interest or penalties related to uncertain tax positions.
 The tax years from 2009 through 2012 remain open to examination by
 the tax jurisdictions to which the Company is subject.&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;Revenue
 Recognition.&lt;/font&gt;&lt;/b&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;The Company earns substantially all of its revenues from
 advisory, administrative, distribution and transfer agency
 services. Mutual fund advisory, administrative, and distribution
 fees are calculated as a percentage of assets under management and
 are recorded as revenue as services are performed. Offshore
 advisory client contracts provide for monthly management fees, in
 addition to performance fees. The advisory contract for the USGIF
 equity funds provides for a performance fee on the base advisory
 fee that are calculated and recorded monthly. Transfer agency fees
 are calculated using a charge based upon the number of shareholder
 accounts serviced as well as transaction and activity-based fees.
 Revenue shown on the Consolidated Statements of Operations and
 Comprehensive Income are net of fee waivers.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;Dividends and
 Interest.&lt;/font&gt;&lt;/b&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;Dividends are recorded on the ex-dividend date, and
 interest income is recorded on an accrual basis. Both dividends and
 interest income are included in investment
 income.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;Advertising
 Costs.&lt;/font&gt;&lt;/b&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;The Company expenses advertising costs as they are incurred.
 Certain sales materials, which are considered tangible assets, are
 capitalized and then expensed during the period in which they are
 distributed. Net advertising expenditures were $862,086,
 $1,182,287, and $2,463,758 during fiscal years 2013, 2012, and
 2011, respectively.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 6px; MARGIN-BOTTOM: 0px; FONT-SIZE: 1px"&gt;
 &amp;#xA0;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;&lt;b&gt;Foreign Currency Transactions.&lt;/b&gt;&lt;/font&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;Transactions between the
 Company and foreign entities are converted to U.S. dollars using
 the exchange rate on the date of the transactions. Security
 investments valued in foreign currencies are translated to U.S.
 dollars using the applicable exchange rate as of the reporting
 date. Realized foreign currency gains and losses are immaterial and
 are therefore included as a component of investment
 income.&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;Fair Value of
 Financial Instruments.&lt;/font&gt;&lt;/b&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;The financial instruments
 of the Company are reported on the Consolidated Balance Sheet at
 market or fair values, or at carrying amounts that approximate fair
 values because of the short maturity of the
 instruments.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;Use of
 Estimates.&lt;/font&gt;&lt;/b&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;The preparation of the consolidated financial statements
 in conformity with generally accepted accounting principles
 requires the Company to make estimates and assumptions that affect
 the amounts reported in the consolidated financial statements and
 accompanying notes. Actual results could differ from these
 estimates.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: ARIAL" size="2"&gt;&lt;b&gt;Earnings Per Share.&lt;/b&gt;&lt;/font&gt; &lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;The Company computes and
 presents earnings per share in accordance with ASC 260, &lt;i&gt;Earnings
 Per Share&lt;/i&gt;. Basic earnings per share (&amp;#x201C;EPS&amp;#x201D;)
 excludes dilution and is computed by dividing net income (loss) by
 the weighted average number of common shares outstanding for the
 period. Diluted EPS reflects the potential dilution of EPS that
 could occur if options to issue common stock were exercised. The
 Company has two classes of common stock with outstanding shares.
 Both classes share equally in dividend and liquidation
 preferences.&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: ARIAL" size="3"&gt;&lt;b&gt;Recent
 Accounting Pronouncements&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;
 &lt;p style="MARGIN-TOP: 6px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 8%" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;On February&amp;#xA0;5, 2013, the FASB issued Accounting Standard
 Update (ASU) 2013-02, &lt;i&gt;Reporting of Amounts Reclassified Out of
 Accumulated Other Comprehensive Income&lt;/i&gt;. ASU 2013-02 does not
 change the current requirement for reporting net income or other
 comprehensive income but requires additional disclosures about
 significant amounts reclassified out of accumulated other
 comprehensive income. ASU 2013-02 is effective for fiscal years and
 interim periods within those years beginning after
 December&amp;#xA0;31, 2012 and is not expected to have a material
 impact on the consolidated financial statements.&lt;/font&gt;&lt;/p&gt;
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