2023-03-27T11:07:06-05:00 2022-06-30 043000523 WITHUM SMITH BROWN PC 25 BRAINTREE HILL OFC PK SUITE 102 BRAINTREE MA 02184 990 2021-07-01 042104280 UNITED SOUTH END SETTLEMENTS UNIT 6173758144 48 RUTLAND STREET BOSTON MA 02118 JERRELL COX CHIEF EXECUTIVE OFFICER 6173758144 2023-03-20 1 JERRELL COX 999009999 DAVID A DIIULIS P00303577 6174711120 2023-03-20 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z JERRELL COX 48 RUTLAND ST BOSTON MA 02118 16471954 0 X WWW.USES.ORG X 1959 MA TO HARNESS THE POWER OF OUR DIVERSE COMMUNITY TO DISRUPT THE CYCLE OF POVERTY FOR CHILDREN AND THEIR FAMILIES. 16 16 111 201 0 0 4064115 4069363 457986 942664 12088941 -137505 -23804 -58104 16587238 4816418 105994 194051 0 0 2514847 2428789 0 0 431209 1777379 1882415 4398220 4505255 12189018 311163 19158548 17454144 1319907 383014 17838641 17071130 X THE MISSION OF UNITED SOUTH END SETTLEMENTS IS TO HARNESS THE POWER OF OUR DIVERSE COMMUNITY TO DISRUPT THE CYCLE OF POVERTY FOR CHILDREN AND THEIR FAMILIES. 0 0 2727362 666 953027 USES'S YOUTH PROGRAMMING PROVIDES A "WHOLE CHILD" CONTINUUM OF PROGRAMMING FROM BIRTH TO AGE 17 THAT SERVES OVER 300 CHILDREN AND TEENS PER YEAR. WE OFFER FULL-DAY EARLY CHILDHOOD EDUCATION AS WELL AS AFTER SCHOOL AND FULL-DAY SUMMERTIME PROGRAMMING THAT FOCUSES ON ACADEMIC ACHIEVEMENT, EMOTIONAL DEVELOPMENT, AND ARTS ENRICHMENT. USES'S BOSTON-BASED YOUTH PROGRAMS EMPLOY A STEAM-BASED CURRICULUM THAT PROMOTES SOCIAL-EMOTIONAL DEVELOPMENT WHILE IMPARTING CRITICAL SKILLS THAT ALLOW STUDENTS TO THRIVE IN AND OUT OF SCHOOL. CAMP HALE IS A SLEEPAWAY SUMMER CAMP DESIGNED TO CREATE OPPORTUNITIES FOR OUTDOOR ENRICHMENT AND LEADERSHIP DEVELOPMENT FOR YOUTH THAT TYPICALLY DON'T HAVE ACCESS TO SUCH SPACES. BY ENSURING THE FINANCIAL ACCESSIBILITY OF THESE PROGRAMS, USES HELPS TO PREVENT LEARNING LOSS AMONG HISTORICALLY UNDERSERVED POPULATIONS, CLOSING RACIAL AND SOCIOECONOMIC ACHIEVEMENT GAPS. 315137 116654 COACHING HELPS PARTICIPANTS SET THEIR OWN GOALS, IDENTIFY CONCRETE STEPS TOWARD MEETING THOSE GOALS, AND CHECKS IN AT REGULAR INTERVALS TO PROVIDE ACCOUNTABILITY. 50+ PARTICIPANTS FOCUS ON BUILDING SUCCESS IN FIVE AREAS: CAREER, FINANCES, FAMILY, EDUCATION/TRAINING, AND COMMUNITY CONNECTIONS. IN FY22, THE FAMILY MOBILITY TEAM WORKED TO SUPPORT FAMILIES AS THEY RECOVERED FROM THE ECONOMIC IMPACTS OF COVID-19 AND EXPANDED PARTICIPANTS' ACCESS TO SUPPORTIVE RESOURCES IN THE COMMUNITY. IN FY22, USES LAUNCHED A PILOT GUARANTEED INCOME PROGRAM, CALLED STRIVING TOWARD ECONOMIC PROSPERITY (STEP). THIS PILOT COHORT INCLUDED 16 FAMILIES RECEIVING $800 MONTHLY PAYMENTS FOR A PERIOD OF 18 MONTHS. THIS PROGRAM PROVIDES FINANCIAL STABILITY AND SECURITY, AND ALLOWS FAMILIES TO MAKE THEIR OWN DECISIONS REGARDING THEIR FINANCES. EARLY RESULTS HAVE SHOWN INCREASES IN SAVINGS, DECREASES IN DEBT, IMPROVEMENTS TO CREDIT, AND LOWER LEVELS OF FINANCIAL-RELATED STRESS AMONG THE PARTICIPANTS. 228518 76731 IN FY21, USES LAUNCHED A COVID-19 RELIEF INITIATIVE, FUNDED THROUGH A COMBINATION OF INDIVIDUAL, FOUNDATION, AND PUBLIC CONTRIBUTIONS. THIS INITIATIVE, CALLED THE NEIGHBOR2NEIGHBOR FUND, INCLUDED WEEKLY DELIVERIES OF BOXES OF FRESH FOOD AND HIGH-QUALITY DRY GOODS, AS WELL AS A MINI-GRANTS PROGRAM, THROUGH WHICH FAMILIES COULD ACCESS SUPPORT MEETING BASIC FINANCIAL NEEDS, INCLUDING RENT, UTILITIES, CHILDCARE, AND MORE. USES CONTINUED THIS PROGRAM IN FY22, DELIVERING BI-WEEKLY BOXES TO FOOD TO 145 FAMILIES, WHILE WORKING TO TRANSITION RECIPIENTS TO LONG-TERM FOOD SUPPORT PROGRAMS. 3271017 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 25 0 111 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X KEVIN D FONTANA 7813568050 2 SHARP ST UNIT B HINGHAM MA 02043 JULIA JOHANNSEN CHAIR (THRU 6/30/22) 10.00 X X 0 0 0 BANDITA JOARDER CLERK (THRU 3/31); BOARD MEMBER 2.00 X X 0 0 0 IMARI PARIS JEFFRIES TREASURER (THRU 6/30/22) 2.00 X X 0 0 0 GARY BAILEY BOARD MEMBER 2.00 X 0 0 0 JENNIFER COPLON BOARD MEMBER 2.00 X 0 0 0 CARMEN DUARTE BOARD MEMBER/CLERK (EFF. 3/31) 2.00 X X 0 0 0 PETER FORKNER BOARD MEMBER 2.00 X 0 0 0 KEVIN KOSLOSKY BOARD MEMBER (THRU 6/30/22) 2.00 X 0 0 0 KENNETH KRUCKEMEYER BOARD MEMBER (THRU 6/30/22) 2.00 X 0 0 0 JOYCE LEE BOARD MEMBER 2.00 X 0 0 0 PATRICK PLANETA BOARD MEMBER (THRU 10/21/21) 2.00 X 0 0 0 ANABELLE SKALLEBERG VICE CHAIR (THRU 6/30); BOARD MEMBER 2.00 X X 0 0 0 GABRIELA CRUZADO BOARD MEMBER (EFF. 1/19/22) 2.00 X 0 0 0 AARON DUSHKU BOARD MEMBER (EFF. 1/19/22) 2.00 X 0 0 0 MICHAEL MAZZELLO BOARD MEMBER (EFF. 1/19/22) 2.00 X 0 0 0 LAURA NIELSON BOARD MEMBER (EFF. 1/19/22) 2.00 X 0 0 0 SILVIA BUONAMICI BOARD MEMBER (EFF. 1/19/22) 2.00 X 0 0 0 JERRELL COX CO-ED (THRU 4/22); CEO (EFF. 5/22) 50.00 X 152579 0 7242 JOSE MASSO CO-ED (THRU 4/29/22) 50.00 X 152500 0 0 MAICHARIA WEIR LYTLE FORMER CEO (THRU 6/21) 0.00 X 103785 0 0 408864 0 7242 3 1 1 0 STEPHENS LANDSCAPING PROFESSIONALS LLC 62 MOULTONBORO NECK ROAD MOULTONBOROUGH NH 03254 CONSTRUCTION 457756 ECRATCHIT INC 2 SHARP STREET UNIT B HINGHAM MA 02043 ACCOUNTING/CFO SERVICES 205893 POSITIVELY PARTNERS 6218 GEORGIA AVE NW WASHINGTON DC 20011 HR CONSULTING 100917 3 50468 403067 1793904 1821924 150729 4069363 PROGRAM SERVICE FEES 900099 942664 942664 942664 182925 182925 39000 0 39000 39000 39000 11174484 11494914 -320430 -320430 -320430 53155 403067 160622 -107467 -107467 MISCELLANEOUS 900099 10363 10363 10363 4816418 953027 0 -205972 X 194051 194051 294270 109031 60273 124966 1823989 1562474 69238 192277 1782 1782 131973 113289 9153 9531 176775 140759 8319 27697 4890 4890 243458 243458 474886 199362 249390 26134 5225 593 4632 118079 74723 23843 19513 136039 55801 76460 3778 147744 126283 16222 5239 45638 42124 1479 2035 3709 3709 368346 346265 17152 4929 102357 86399 10083 5875 MEALS 153363 142954 7350 3059 PROGRAM SUPPLIES 68126 68126 TRAINING 10555 8783 228 1544 4505255 3271017 803029 431209 827922 1099865 1316243 1180028 482102 186550 75094 92707 126949 137865 9892721 3320474 6855724 6572247 9474514 8184882 19158548 17454144 493336 258284 338884 124730 487602 0 85 0 1319907 383014 X 17141004 16444023 697637 627107 17838641 17071130 19158548 17454144 311163 -1078675 0 X X 0 1 X 1 0 X 2874035 4924839 4382452 4064115 4069363 20314804 768405 899860 712728 457986 942664 3781643 3642440 5824699 5095180 4522101 5012027 24096447 458915 115081 447956 316750 579551 1918253 0 458915 115081 447956 316750 579551 1918253 22178194 46740 17046 0 21454 221925 307165 46740 17046 21454 221925 307165 559880 104382 47592 28510 10363 750727 4249060 5946127 5142772 4572065 5244315 25154339 0.88170 0.86060 0.01220 0.00370 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2017 AMOUNT: $ 10,507. 2018 AMOUNT: $ 4,382. 2019 AMOUNT: $ 47,592. 2020 AMOUNT: $ 28,510. 2021 AMOUNT: $ 10,363. INSURANCE PROCEEDS - 2017 AMOUNT: $ 549,373. 2018 AMOUNT: $ 100,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 10229228 -302410 -1219132 186000 8521686 775296 9400000 53932 10229228 912068 -136772 775296 889429 22639 912068 1263697 85905 460173 889429 0.99104 0.00896 1 0 61030 61030 3141120 355825 2785295 5599866 2630891 2968975 295708 224869 70839 794997 108889 686108 6572247 X 3790561 -1078675 52818 -1025857 4816418 0 4816418 4558073 52818 52818 4505255 0 4505255 PART V, LINE 4: ENDOWMENT FUNDS REPRESENT PERMANENTLY RESTRICTED CONTRIBUTIONS FOR WHICH THE PRINCIPAL MUST BE HELD AS A PERMANENT SOURCE OF INCOME FOR THE CHILDREN'S ART CENTER. THE REMAINING PORTION OF THE ENDOWMENT FUNDS REPRESENTS A BOARD DESIGNATED ENDOWMENT TO BE INVESTED IN A LONG-TERM INVESTMENT PORTFOLIO. THE ENDOWMENT FUND HAS BEEN ESTABLISHED TO SUPPORT AND PROMOTE THE GROWTH, PROGRESS AND GENERAL WELFARE OF USES. THE BOARD HAS APPROVED A DISTRIBUTION POLICY THAT IS 2.5% OF THE TRAILING 12 QUARTER AVERAGE PRINCIPAL BALANCE (TO BEGIN IN THE YEAR ENDED JUNE 30,2022), WHICH IS TO BE USED TO SUPPORT OPERATIONS. PART X, LINE 2: USES HAS BEEN NOTIFIED BY THE INTERNAL REVENUE SERVICE THAT IT MEETS THE QUALIFICATIONS TO BE CLASSIFIED AS A TAX EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. USES HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170 (B) (1) (A) (VI). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES REQUIRE AN ENTITY TO ASSESS THE PROBABILITY THAT A TAX POSITION HAS A "MORE LIKELY THAN NOT" (MLTN) SUSTAINABILITY AFTER REVIEW BY TAX AUTHORITIES. IF A TAX POSITION IS DEEMED NOT TO MEET THIS THRESHOLD, ANY UNRECOGNIZED TAX BENEFITS AND COSTS ARE ESTIMATED AND RECOGNIZED. TAX RETURNS ARE ROUTINELY OPEN FOR REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS FROM THEIR DUE DATE. IN CERTAIN CIRCUMSTANCES THE STATUTE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY. AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES, USES MAY, HOWEVER, BE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. GALA 448362 398107 50255 49713 62490 9937 33763 HAUNTED HOUSE 7860 4960 2900 900 47 3772 456222 403067 53155 50613 62537 9937 37535 160622 -107467 1 WINTER COAT/HAT DRIVE 34 666 COST CLOTHING FOOD & OTHER NECESSITIES 145 76731 COST COVID-19 SUPPORT - FOOD & OTHER NECESSITIES GUARANTEED INCOME - CASH GRANTS 16 116653 PART I, LINE 2: THROUGHOUT THE COVID-19 PANDEMIC, USES HAS PROVIDED FOOD, CLOTHING AND OTHER NECESSITIES TO MEMBERS OF THE USES COMMUNITY IN NEED. FAMILIES IN NEED OF THESE ITEMS COULD SIMPLY SIGNUP TO RECEIVE ITEMS. DURING FY22, USES LAUNCHED A PILOT GUARANTEED INCOME PROGRAM, CALLED STRIVING TOWARD ECONOMIC PROSPERITY (STEP). THIS PILOT COHORT INCLUDED 16 FAMILIES RECEIVING $800 MONTHLY PAYMENTS FOR A PERIOD OF 18 MONTHS. THROUGHOUT THE TERM OF THE PROGRAM, PARTICIPANTS COMPLETED SURVEYS TO SHOW HOW THE FUNDS WERE USED TO SUPPORT THEIR FAMILIES. X X X X 0 0 0 0 0 0 0 1 0 JERRELL COX CO-ED (THRU 4/22); CEO (EFF. 5/22) 145079 0 7500 0 0 0 0 0 7242 0 159821 0 0 0 JOSE MASSO CO-ED (THRU 4/29/22) 145000 0 7500 0 0 0 0 0 0 0 152500 0 0 0 MAICHARIA WEIR LYTLE FORMER CEO (THRU 6/21) 103785 0 0 0 0 0 0 0 0 0 103785 0 0 0 PART I, LINE 7 EACH OF THE CO-EXECUTIVE DIRECTORS WAS GIVEN A $7,500 BONUS (APPROXIMATELY 5% OF THEIR SALARIES) IN MAY 2021, FOLLOWING THEIR PROMOTIONS TO CO-EXECUTIVE DIRECTORS. THESE WERE SIGNING BONUSES FOR ACCEPTING THE CO-EXECUTIVE DIRECTOR POSITIONS AND WERE REVIEWED AND APPROVED BY HR AND THE BOARD OF DIRECTORS. THE BONUSES WERE TO ASSIST WITH THE COSTS OF TRANSITIONING TO THE NEW ROLE AND FOR THE TIME INVESTED DURING THE FIRST 6 MONTHS OF THE ROLE. X 8 140257 FMV X FOOD & OTHER NECESSITIES FOR FOOD DISTRIBUTION PROG 2 4567 DONOR'S COST X EVENT SUPPLIES 6 3761 DONOR'S COST X CAMP EQUIPMENT 3 1538 DONOR'S COST X MISC CLASSROOM ITEMS 3 506 DONOR'S COST X GIFT CARDS 1 100 DONOR'S COST 0 0 0 PART I, COLUMN (B): THE AMOUNTS REPORTED IN PART I, COLUMN B REPRESENT THE NUMBER OF INDIVIDUAL CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CEO AND OTHER MEMBERS OF MANAGEMENT, OUTSOURCED ACCOUNTING FIRM, FINANCE/AUDIT COMMITTEE, AND THE CHAIRMAN OF THE BOARD BEFORE IT IS FILED. IN ADDITION, A COPY OF THE FINAL FORM 990 IS PROVIDED TO ALL BOARD MEMBERS BEFORE IT IS FILED FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS HAS A WRITTEN CONFLICT OF INTEREST POLICY. PURSUANT TO THE POLICY, DIRECTORS WHO BELIEVE A POTENTIAL TRANSACTION WITH USES MAY INVOLVE A CONFLICT MUST REPORT THAT TRANSACTION AND ALL MATERIAL FACTS IN WRITING TO THE EXECUTIVE COMMITTEE. NO INVOLVED DIRECTOR MAY BE PRESENT FOR THE DISCUSSION OR VOTE, NOR MAY SUCH DIRECTOR INFLUENCE OR MAKE RECOMMENDATIONS WITH RESPECT TO SUCH VOTE. A DISINTERESTED MAJORITY OF THE EXECUTIVE COMMITTEE (OR A DISINTERESTED MAJORITY OF THE BOARD, IF A MAJORITY OF THE EXECUTIVE COMMITTEE IS DISQUALIFIED FROM ACTING) WILL VOTE ON THE TRANSACTION. APPROVAL SHALL BE BASED ON A FINDING THAT THE TRANSACTION IS FAIR TO USES AND IN THE BEST INTERESTS OF THE ORGANIZATION, THAT IT APPEARS THAT USES CANNOT OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORT AND THAT THE TRANSACTION WILL NOT CONSTITUTE AN EXCESS BENEFIT UNDER SECTION 4958 TO THE INTERNAL REVENUE CODE. ANNUALLY, EACH BOARD MEMBER WILL SIGN A STATEMENT PROVIDED BY USES TO THE EFFECT THAT HE/SHE HAS READ AND UNDERSTANDS THIS POLICY AND AGREES TO COMPLY WITH IT. THE DIRECTOR WILL ALSO DISCLOSE ON THAT STATEMENT INFORMATION RELATING TO POTENTIAL CONFLICTS OF INTEREST. IN ADDITION, THE ORGANIZATION HAS A SEPARATE CONFLICT OF INTEREST POLICY THAT IS APPLICABLE TO ALL EMPLOYEES (INCLUDING OFFICERS AND KEY EMPLOYEES) WHICH REQUIRES DISCLOSURE OF POTENTIAL CONFLICTS TO IMMEDIATE MANAGERS AND/OR HR. FORM 990, PART VI, SECTION B, LINE 15A POSITIVELY PARTNERS, USES' OUTSOURCED HR PARTNER, DRAFTED A COMPENSATION REVIEW IN APRIL OF 2022 TO SHARE A MARKET REVIEW OF CEO COMPENSATION FOR THE USES BOARD OF DIRECTORS FOLLOWING THE EXIT OF ONE OF TWO CO-EXECUTIVE DIRECTORS. WITH CONSIDERATION OF THE COMPENSATION FOR THE OUTGOING CO-EXECUTIVE DIRECTOR, THE ADDITIONAL DUTIES BEING ASSUMED BY THE REMAINING CO-EXECUTIVE DIRECTOR, AND IN ADDITION TO EVALUATING THE MARKET REVIEW, A SALARY FOR THE INCOMING CHIEF EXECUTIVE OFFICER (PROMOTED FROM CO-EXECUTIVE DIRECTOR) WAS RECOMMENDED (WHICH WAS IN LINE WITH THE MARKET ANALYSIS AND THE ORGANIZATIONAL SIZE AND BUDGET). THE CHIEF EXECUTIVE OFFICER'S SALARY WAS APPROVED BY THE INDEPENDENT EXECUTIVE COMMITTEE OF THE BOARD AND WAS DOCUMENTED IN HIS EMPLOYMENT AGREEMENT. FORM 990, PART VI, SECTION B, LINE 15B THE ORGANIZATION DID NOT COMPENSATE ANY OTHER EMPLOYEES MEETING THE IRS DEFINITIONS OF OFFICERS OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 199,362. MANAGEMENT AND GENERAL EXPENSES 249,390. FUNDRAISING EXPENSES 26,134. TOTAL EXPENSES 474,886. FORM 990, PART XII, LINE 2C: PROCESS DID NOT CHANGE FROM PRIOR YEAR.