2022-04-15T10:42:04-05:00 2021-06-30 043000523 O'CONNOR & DREW PC 25 BRAINTREE HILL OFC PK SUITE 102 BRAINTREE MA 02184 990 2020-07-01 042104280 UNITED SOUTH END SETTLEMENTS UNIT 6175368610 48 RUTLAND STREET BOSTON MA 02118 JOSE MASSO CO-EXECUTIVE DIRECTOR 6175368610 2022-03-30 1 JOSE MASSO 999009999 DAVID A DIIULIS P00303577 6174711120 2022-03-30 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z JOSE MASSO 48 RUTLAND ST BOSTON MA 02118 17787412 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. 18 18 65 115 0 0 4382452 4064115 712728 457986 -179494 12088941 155308 -23804 5070994 16587238 26693 105994 0 0 2507753 2514847 0 0 609082 1936755 1777379 4471201 4398220 599793 12189018 9727535 19158548 4120050 1319907 5607485 17838641 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 2487390 486495 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. THROUGHOUT THE COVID-19 PANDEMIC, USES OFFERED A MIX OF VIRTUAL AND IN-PERSON PROGRAMS FOR BOTH EARLY CHILDHOOD EDUCATION AND SCHOOL-AGE PARTICIPANTS. USES EXPANDED OUR AFTER-SCHOOL PROGRAM, CALLED CLUB48, TO OFFER FULL-TIME, IN-PERSON PROGRAMMING FOR SCHOOL-AGE STUDENTS PARTICIPATING IN REMOTE SCHOOLING. CAMP HALE PROVIDES BOYS AND GIRLS WITH A SLEEPAWAY SUMMER CAMP EXPERIENCE AND EXPANDING YEAR-ROUND LEADERSHIP ENGAGEMENT. CAMP HALE RE-OPENED IN 2021 AFTER A ONE-YEAR CLOSURE DUE TO COVID-19 AND OFFERED A SAFE AND TRANSFORMATIVE CAMP EXPERIENCE TO 116 CAMPERS. 186329 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. DURING COVID-19, USES EXPANDED INCOME SUPPORTS PROGRAMMING, ASSISTING FAMILIES WITH NAVIGATING COMPLEX BENEFITS ENROLLMENT PROCESSES TO MITIGATE COVID-RELATED INCOME LOSSES. IN FY21, THE FAMILY MOBILITY PROGRAM ALSO OFFERED VIRTUAL FAMILY ENGAGEMENT OPPORTUNITIES TO HELP MAINTAIN CONNECTION AND COMMUNITY THROUGHOUT COVID-19. USES ALSO LAUNCHED A FINANCIAL HEALTH SERIES AND A JOB READINESS FOUNDATIONS SERIES DURING FY21 TO EXPAND PARTICIPANTS' SKILLS AND IMPROVE THEIR OVERALL CAREER AND FINANCIAL MOBILITY. 245908 105994 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. IN FY21, THIS PROGRAM DISTRIBUTED NEARLY 100,000 POUNDS OF FOOD TO APPROXIMATELY 390 FAMILIES. 2919627 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 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 20 0 65 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 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 10.00 X X 0 0 0 LOUIS MERCEDES VICE CHAIR (THRU 6/30/21) 2.00 X X 0 0 0 RICHARD STERN TREASURER (THRU 6/30/21) 5.00 X X 0 0 0 BANDITA JOARDER CLERK 2.00 X X 0 0 0 IMARI PARIS JEFFRIES ASST. TREASURER 2.00 X X 0 0 0 GARY BAILEY BOARD MEMBER 2.00 X 0 0 0 GRETCHEN COOK-ANDERSON BOARD MEMBER (THRU 6/30/21) 2.00 X 0 0 0 JENNIFER COPLON BOARD MEMBER 2.00 X 0 0 0 CARMEN DUARTE BOARD MEMBER (EFF. 4/26/21)) 2.00 X 0 0 0 JACQUELINE FANTUZZI BOARD MEMBER (THRU 6/30/21) 2.00 X 0 0 0 PETER FORKNER BOARD MEMBER 2.00 X 0 0 0 HON ARTHUR GAJARSA BOARD MEMBER (THRU 6/30/21) 2.00 X 0 0 0 KEVIN KOSLOSKY BOARD MEMBER 2.00 X 0 0 0 KENNETH KRUCKEMEYER BOARD MEMBER 2.00 X 0 0 0 JOYCE LEE BOARD MEMBER 2.00 X 0 0 0 AARON MILLER BOARD MEMBER (THRU 9/30/20) 2.00 X 0 0 0 PATRICK PLANETA BOARD MEMBER 2.00 X 0 0 0 ANABELLE SKALLEBERG BOARD MEMBER (EFF. 9/21/20) 2.00 X 0 0 0 MAICHARIA Z WEIR LYTLE PRESIDENT & CEO (THRU 6/4/21) 50.00 X 246270 0 0 JOSE MASSO VP PROG(THRU 5/21) CO-ED (EFF. 6/21) 50.00 X 115479 0 0 JERRELL COX VP DEV(THRU 5/21); CO-ED (EFF. 6/21) 50.00 X 119652 0 6627 481401 0 6627 3 0 1 0 CONNENSTON CONSTRUCTION INC PO BOX 7546 GILFORD NH 03247 CONSTRUCTION CONTRACTOR 936174 ECRATCHIT INC 2 SHARP STREET UNIT B HINGHAM MA 02043 ACCOUNTING/CFO SERVICES 219450 POSITIVELY PARTNERS 6218 GEORGIA AVE NW WASHINGTON DC 20011 HR CONSULTING 120252 3 33880 345549 1406967 2277719 490602 4064115 PROGRAM SERVICE FEES 900099 457986 457986 457986 21454 21454 830722 12384075 831110 316200 -388 12067875 12067487 12067487 550 345549 52864 -52314 -52314 MISCELLANEOUS 900099 28510 28510 28510 16587238 486496 0 12036627 X 105994 105994 280692 114036 50445 116211 1879568 1485229 62258 332081 134337 118799 2148 13390 220250 163210 10646 46394 238625 238625 476155 201532 245106 29517 11174 2334 8840 120739 65236 23819 31684 126168 24862 97655 3651 130057 106431 18890 4736 13643 12150 783 710 73211 2 73209 340603 313894 21986 4723 78675 66471 9008 3196 MEALS 116995 96863 7855 12277 PROGRAM SUPPLIES 40087 39860 215 12 TRAINING 11247 5058 4529 1660 4398220 2919627 869511 609082 1893798 827922 1316243 1042094 482102 114821 75094 141223 126949 9809930 2954206 6504782 6855724 30817 9474514 9727535 19158548 340171 493336 52581 338884 3238801 0 486545 487602 1952 85 4120050 1319907 X 4401182 17141004 1206303 697637 5607485 17838641 9727535 19158548 12189018 42138 0 X X 0 1 X 1 0 X 3678534 2874035 4924839 4382452 4064115 19923975 758864 768405 899860 712728 457986 3597843 4437398 3642440 5824699 5095180 4522101 23521818 1208458 458915 115081 447956 316750 2547160 0 1208458 458915 115081 447956 316750 2547160 20974658 4410 46740 17046 0 21454 89650 4410 46740 17046 21454 89650 21304 559880 104382 47592 28510 761668 4463112 4249060 5946127 5142772 4572065 24373136 0.86060 0.85580 0.00370 0.00380 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2016 AMOUNT: $ 21,304. 2017 AMOUNT: $ 10,507. 2018 AMOUNT: $ 4,382. 2019 AMOUNT: $ 47,592. 2020 AMOUNT: $ 28,510. INSURANCE PROCEEDS - 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 549,373. 2018 AMOUNT: $ 100,000. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 60000 0 0 60000 0 PART II-B, LINE 1: USES ENGAGED A CONSULTANT WHO CONDUCTED LOBBYING ACTIVITIES TO REQUEST STATE FUNDING FOR OUR FAMILY MOBILITY PROGRAM TO PROVIDE WORKFORCE DEVELOPMENT COACHING SERVICES FOR LOW-INCOME INDIVIDUALS AND THEIR FAMILIES. 0 0 775296 9400000 53932 10229228 912068 -136772 775296 889429 22639 0 912068 1263697 85905 460173 889429 1710892 147032 594227 1263697 0.99250 0.00750 1 0 61030 61030 3141120 279640 2861480 5561127 2398762 3162365 270528 193879 76649 776125 81925 694200 6855724 DEFERRED COMPENSATION 85 85 X 16958123 42138 209914 252052 16706071 -118833 -118833 16587238 4726967 209914 118833 328747 4398220 0 4398220 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: BUILDING SALE EXPENSES -118,833. PART XII, LINE 2D - OTHER ADJUSTMENTS: BUILDING SALE EXPENSES 118,833. GALA 346099 345549 550 478 5054 47332 346099 345549 550 478 5054 47332 52864 -52314 1 TOTAL FOOD & OTHER NECESSITIES 398 102762 COST COVID-19 SUPPORT TOTAL CASH/MINIGRANTS 13 3232 PART I, LINE 2: DURING THE COVID-19 PANDEMIC, USES PROVIDED UP TO $250 IN MINI-GRANTS TO FAMILIES IN NEED TO HELP WITH PAYMENT OF RENT/MORTGAGE, UTILITIES, ETC., AND ALSO PROVIDED FOOD AND OTHER NECESSITIES. IN ORDER TO RECEIVE FUNDS, FAMILIES HAD TO COMPLETE AN APPLICATION AND PROVIDE DOCUMENTATION OF THE EXPENSES. FAMILIES COULD APPLY UP TO 4 TIMES FOR A MAXMIUM TOTAL GRANT OF $1,000. A SEPARATE, INDEPENDENT COMMITTEE REVIEWED THE APPLICATIONS AND DETERMINED THE AMOUNT OF THE AWARD, UP TO $250. THE APPLICATIONS AND AWARDS HAVE BEEN DOCUMENTED. SINCE THESE AWARDS WERE PAID DIRECTLY TO THE VENDOR/LANDLORD, ETC., NO ADDITIONAL MONITORING WAS DEEMED NECESARY. FAMILIES IN NEED OF FOOD AND OTHER NECESSITIES COULD SIMPLY SIGNUP TO RECEIVE ITEMS. X X X X 0 0 0 0 0 0 0 0 0 MAICHARIA Z WEIR LYTLE PRESIDENT & CEO (THRU 6/4/21) 216270 0 30000 0 0 0 0 0 0 0 246270 0 0 0 X 21 441338 FMV X FOOD 2 37900 DONOR'S COST X MISC CLASSROOM ITEMS 6 10880 DONOR'S COST X WINE FOR EVENT 1 384 DONOR'S COST X GIFT CARDS 1 100 DONOR'S COST 0 0 0 PART I, COLUMN (B): THE AMOUNTS REPORTED IN PART 1, COLUMN B REPRESENT THE NUMBER OF INDIVIDUAL CONTRIBUTIONS FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CO-EXECUTIVE DIRECTOR, 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 SPRING 2021 TO CREATE PAY BANDS BASED ON LEVEL OF RESPONSIBILITY WITHIN THE ORGANIZATION. WITH CONSIDERATION OF THE COMPENSATION FOR THE OUTGOING EXECUTIVE DIRECTOR, PLUS REVIEWING THE PROPOSED PAY BANDS, WE RECOMMENDED A SALARY FOR THE CO-EXECUTIVE DIRECTORS IN LINE WITH OUR MARKET ANALYSIS AND THE ORGANIZATIONAL SIZE AND BUDGET. EACH CO-EXECUTIVE DIRECTOR RECEIVED THE SAME SALARY UPON THEIR PROMOTIONS, WHICH WAS APPROVED BY THE INDEPENDENT EXECUTIVE COMMITTEE OF THE BOARD AND WAS DOCUMENTED IN THEIR EMPLOYMENT AGREEMENTS. 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 201,532. MANAGEMENT AND GENERAL EXPENSES 245,106. FUNDRAISING EXPENSES 29,517. TOTAL EXPENSES 476,155. FORM 990, PART XII, LINE 2C: PROCESS DID NOT CHANGE FROM PRIOR YEAR.