2019-05-13T09:15:40-05:00 2018-06-30 043000523 O'CONNOR & DREW PC 25 BRAINTREE HILL OFC PK SUITE 102 BRAINTREE MA 02184 990 2017-07-01 042104280 UNITED SOUTH END SETTLEMENTS UNIT 6175368610 48 RUTLAND ST BOSTON MA 02118 MAICHARIA Z WEIR LYTLE PRESIDENT AND CEO 6175368610 2019-05-03 1 DAVID A DIIULIS P00303577 6174711120 2019-05-03 108.7.66.186 2019-05-03 08:41:23 ED P 9044C261A83FCF94EC01FFDBDCCF6F3C3929E0DE C763F64EFE63A30A84122B55299B2513F18B4F8D 2017 2019-02-21 02:37:17Z MAICHARIA Z WEIR LYTLE 48 RUTLAND ST BOSTON MA 02118 5099639 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 18 122 320 0 4147 3678534 2874035 758864 768405 63788 134555 -61082 352681 4440104 4129676 0 16758 0 0 2810052 2387142 0 0 371727 1577033 1558282 4387085 3962182 53019 167494 3922096 4749944 476179 1183617 3445917 3566327 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 1 2349378 16758 778912 YOUTH PROGRAMMING (ECE, ASP, CH)-USES'S YOUTH PROGRAMMING PROVIDES A "WHILE 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. CAMP HALE PROVIDES BOYS AND GIRLS WITH A SLEEPAWAY SUMMER CAMP EXPERIENCE AND EXPANDING YEAR-ROUND LEADERSHIP ENGAGEMENT. 262556 WORKFORCE READINESS PROGRAM PROVIDES TRAINING FOR OFFICE JOBS (TOJ) PROGRAM, EQUIPS 36 PARTICIPANTS PER YEAR WITH WORKPLACE SKILLS MICROSOFT OFFICE, TYPING, AND EMAIL AND "SOFT" SKILLS FOR THE WORKPLACE SUCH AS ACCOUNTABILITY, GOAL SETTING, AND CUSTOMER SERVICE. THE TRAINING UTILIZES INTERACTIVE AND HANDS-ON LEARNING, GUEST SPEAKERS, NETWORKING, TEACHER EVALUATIONS, SELF-ASSESSMENTS, AND JOB READINESS AND JOB SEARCHING INSTRUCTION AND SUPPORT. 259801 USES'S COACHING HELPS PARTICIPANTS SET THEIR OWN GOALS, IDENTIFY CONCRETE STEPS TOWARD MEETING THOSE GOALS, AND CHECKS IN AT REGULAR INTERVALS TO PROVIDE ACCOUNTABILITY. DURING OUR PILOT YEAR, 50+ PARTICIPANTS FOCUS ON BUILDING SUCCESS IN FIVE AREAS: CAREER, FINANCES, FAMILY, EDUCATION/TRAINING, AND COMMUNITY CONNECTIONS. 2871735 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 49 0 1 122 1 1 1 0 0 0 0 1 1 0 0 0 0 X 18 18 0 0 1 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 S MERCEDES VICE CHAIR 2.00 X X 0 0 0 RICHARD H STERN TREASURER 5.00 X X 0 0 0 CHRISTOPHER CATO CLERK 2.00 X X 0 0 0 YALEM AYALEW ALEMU BOARD MEMBER (THRU 6/2018) 2.00 X 0 0 0 JENNIFER COPLON BOARD MEMBER 2.00 X 0 0 0 JAMES M DEMAGGIO BOARD MEMBER 2.00 X 0 0 0 JACQUELINE FANTUZZI BOARD MEMBER (EFFECTIVE 2/2018) 2.00 X 0 0 0 PETER FORKNER BOARD MEMBER (EFFECTIVE 2/2018) 2.00 X 0 0 0 HONARTHUR GAJARSA BOARD MEMBER (EFFECTIVE 2/2018) 2.00 X 0 0 0 BANDITA JOARDER BOARD MEMBER 2.00 X 0 0 0 ARZA KANJI 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 CAMILLE PRESTON BOARD MEMBER 2.00 X 0 0 0 LISA H STONE BOARD MEMBER 2.00 X 0 0 0 ANABELLE SKALLEBERG BOARD MEMBER(2/2018-6/2018) 2.00 X 0 0 0 JOAN TIFFANY BOARD MEMBER 2.00 X 0 0 0 WILLIAM G MESERVE BOARD MEMBER (THRU 1/2018) 2.00 X 0 0 0 MAICHARIA Z WEIR LYTLE PRESIDENT & CEO 50.00 X 135628 0 606 135628 0 606 1 0 0 0 ECRATCHIT INC 2 SHARP ST UNIT B HINGHAM MA 02043 ACCOUNTING/CFO 136419 1 34251 412255 575546 1851983 192423 2874035 PROGRAM SERVICE FEES 900099 768405 768405 768405 46740 46740 291237 408470 -117233 -117233 -117233 541342 453527 87815 87815 87815 18000 412255 107966 -89966 -89966 INSURANCE PROCEEDS 900099 549373 549373 MISCELLANEOUS 900099 10507 10507 559880 4129676 778912 0 476729 X 16758 16758 143599 43080 43080 57439 1888714 1599198 145700 143816 150477 117780 23931 8766 204352 149023 36569 18760 7785 7785 179650 179650 512729 258011 206274 48444 153879 66963 38233 48683 164423 149941 10192 4290 54390 51325 1732 1333 3310 19 3291 163623 151640 7210 4773 77355 63651 7110 6594 MEALS 133814 123541 7648 2625 PROGRAM SUPPLIES 68361 68361 TRAINING 38963 12444 315 26204 3962182 2871735 718720 371727 20768 1976 301232 215515 1165238 1496072 170896 278093 99592 123805 7844315 6098170 901764 1746145 1040538 744904 222068 143434 3922096 4749944 271810 613865 196896 147190 416953 7473 5609 476179 1183617 X 1999330 1827924 1370226 1662042 76361 76361 3445917 3566327 3922096 4749944 167494 -47084 0 X X 0 1 X 1 0 X 2162239 2473899 2808805 3678534 2874035 13997512 876226 840309 762326 758864 768405 4006130 3038465 3314208 3571131 4437398 3642440 18003642 88253 120223 313064 1208458 458915 2188913 0 88253 120223 313064 1208458 458915 2188913 15814729 6309 61 20760 4410 46740 78280 6309 61 20760 4410 46740 78280 4622 53151 8055 21304 559880 647012 3049396 3367420 3599946 4463112 4249060 18728934 0.84440 0.89070 0.00420 0.00210 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2013 AMOUNT: $ 4,622. 2014 AMOUNT: $ 53,151. 2015 AMOUNT: $ 8,055. 2016 AMOUNT: $ 21,304. 2017 AMOUNT: $ 10,507. INSURANCE PROCEEDS - 2017 AMOUNT: $ 549,373. 0 0 1263697 85905 460173 889429 1710892 147032 594227 1263697 2054144 -66384 276868 1710892 3163598 -32320 1077134 2054144 3084755 347995 269152 3163598 0.91400 0.08600 1 0 111960 111960 2046661 2040980 5681 4684072 3342180 1341892 688659 621457 67202 312963 93553 219410 1746145 DEFERRED COMPENSATION 5609 5609 X 4491062 -47084 408470 361386 4129676 0 4129676 4370652 408470 408470 3962182 0 3962182 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 ORGANIZATION HAS A SPENDING POLICY UNDER WHICH 5% OF THE AVERAGE FAIR MARKET VALUE OF THE BOARD DESIGNATED ENDOWMENT FOR THE PREVIOUS THREE YEARS, ADJUSTED FOR EXTRAORDINARY DEPOSITS AND WITHDRAWALS, CAN 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 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 408,470. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 408,470. GALA 430255 412255 18000 15925 9479 82562 430255 412255 18000 15925 9479 82562 107966 -89966 1 REIMBURSEMENT FOR ALTERNATIVE CHILDCARE COSTS 15 16758 PART I, LINE 2: IN JANUARY 2018, A PIPE BURST AT THE SOUTH END HOUSE CAUSING EXTENSIVE DAMAGE TO EACH FLOOR. AS A RESULT, USES'S CHILDCARE PROGRAMS WERE DISPLACED, LEAVING OVER 100 CHILDREN WITHOUT CHILDCARE, MANY OF WHOM COME FROM LOW-INCOME FAMILIES WHOSE NORMAL CHILDCARE COSTS AT USES ARE SUBSIDIZED. USES RAISED FUNDS TO PROVIDE FINANCIAL ASSISTANCE TO THOSE IN NEED OF ALTERNATIVE CHILDCARE DURING THE TIME PERIOD THAT USES'S PROGRAMS WERE CLOSED DUE TO THE FLOOD. IN ORDER TO RECEIVE FUNDS, FAMILIES HAD TO COMPLETE AN APPLICATION AND PROVIDE DOCUMENTATION OF THE COST OF ALTERNATIVE CHILDCARE EXPENSES (OR LOST WAGES IF ALTERNATIVE CARE COULD NOT BE FOUND). A SEPARATE, INDEPENDENT COMMITTEE REVIEWED THE APPLICATIONS AND MADE THE DETERMINATION OF THE AMOUNTS AWARDED TO EACH INDIVIDUAL WHO APPLIED FOR ASSISTANCE (INCLUDING INCIDENTALS AT A FLAT AMOUNT PER CHILD). THE APPLICATIONS AND THE AWARD DECISIONS HAVE BEEN DOCUMENTED. SINCE THESE AWARDS WERE REIMBURSEMENTS OF COSTS ALREADY INCURRED, NO ADDITIONAL MONITORING WAS DEEMED NECESSARY. X 5 125544 FMV X SUPPLIES 90 48922 FMV X IPADS 1 11423 FMV X FURNITURE 1 6533 FMV 0 0 0 PART I, COLUMN (B): THE AMOUNTS REPORTED IN PART 1, COLUMN B REPRESENT THE NUMBER OF INDIVIDUAL CONTRIBUTIONS FORM 990, PART III, LINE 3 IN JULY OF 2017, AFTER A COMPREHENSIVE STRATEGIC PLANNING PROCESS, USES LAUNCHED A BOLD, RENEWED VISION TO DISRUPT THE PERSISTENT CYCLE OF POVERTY IN OUR COMMUNITY BY HELPING CHILDREN AND THEIR FAMILIES LEVERAGE RESOURCES TO ACHIEVE ECONOMIC MOBILITY. TO FULLY ALIGN PROGRAMMING TO OUR NEW MISSION, USES MADE THE DECISION TO ELIMINATE SOME PROGRAMMING AND INTEGRATE OTHERS. ARTS AND FAMILY ENGAGEMENT WERE ABSORBED INTO EXISTING PROGRAMMING, WHILE ADULT BASIC EDUCATION AND SENIOR SERVICES PROGRAMS CLOSED EFFECTIVE JULY 1, 2017. FORM 990, PART VI, SECTION A, LINE 4 DURING FY18, THE BOARD OF DIRECTORS VOTED TO AMEND THE ORGANIZATION'S BYLAWS. SIGNIFICANT AMENDMENTS INCLUDED THE FOLLOWING: - ESTABLISH THREE-YEAR TERMS AND LIMIT A PERSON'S ABILITY TO SERVE AS A DIRECTOR FOR MORE THAN SIX CONSECUTIVE YEARS WITHOUT FIRST SITTING OUT FOR ONE YEAR, ABSENT AN EXCEPTION GRANTED IN THE MEMBERS' DISCRETION. - REDUCE THE MINIMUM NUMBER OF DIRECTORS FROM 16 TO 5 AND ELIMINATE THE MAXIMUM NUMBER OF 36 DIRECTORS. - LIMIT THE REQUIRED OFFICER POSITIONS TO A CHAIRPERSON, PRESIDENT, TREASURER AND CLERK, AND ELIMINATE THE REQUIREMENT TO HAVE A VICE CHAIRPERSON AND VICE PRESIDENT OF FINANCE AND ADMINISTRATION. THE BOARD WILL CONTINUE TO HAVE THE DISCRETION TO APPOINT PERSONS TO SUCH OTHER OFFICER POSITIONS AS THE BOARD DETERMINES. - CLARIFY THAT ANY VACANCY IN THE MEMBERSHIP OR ON THE BOARD THAT IS NOT FILLED BY THE MEMBERS WITHIN 30 DAYS OF SUCH VACANCY MAY BE FILLED BY THE BOARD. - ALLOW DIRECTORS TO BE REIMBURSED FOR REASONABLE EXPENSES INCURRED IN THE PERFORMANCE OF THEIR DUTIES TO THE CORPORATION BUT ARE NOT OTHERWISE ENTITLED TO COMPENSATION FOR THEIR SERVICES. IN ADDITION, THE MEMBERS OF THE CORPORATION APPROVED THE REMOVAL OF ALL MEMBERS WITHOUT CAUSE AND TO FIX THE NUMBER OF MEMBERS OF THE CORPORATION AT ZERO (0). HOWEVER, THE AMENDED BYLAWS LEFT THE MEMBERSHIP PROVISIONS INTACT. THE BOARD COULD DECIDE AT A FUTURE DATE TO APPOINT MEMBERS WITH THE RIGHTS AND OBLIGATIONS OF SUCH MEMBERS TO BE DETERMINED IN ACCORDANCE WITH THE BYLAWS AS IN EFFECT AT SUCH FUTURE TIME. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE PRESIDENT/CEO, COO, 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 THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. IN FY15, THE ORGANIZATION ENGAGED AN INDEPENDENT SEARCH FIRM TO SEARCH FOR PROSPECTIVE CANDIDATES AND TO ASSIST WITH DETERMINING AN APPROPRIATE COMPENSATION PACKAGE FOR A NEW CEO. IN ORDER TO DETERMINE THE COMPENSATION PACKAGE, THE SEARCH FIRM PROVIDED SALARY INFORMATION FOR COMPARABLE POSITIONS IN BOSTON, CONSIDERED THE COMPENSATION PAID TO THE PREVIOUS CEO, AND SURVEYED THE FINAL FIVE CANDIDATES FOR WHAT THEY WERE SEEKING IN COMPENSATION. IN ADDITION, PRIOR TO ENGAGING THE SEARCH FIRM, SEVERAL OTHER CONSULTANTS WERE INTERVIEWED, AND THEY EACH PROVIDED WHAT THEY FELT WAS AN APPROPRIATE RANGE FOR THE CEO'S COMPENSATION. THE FINAL COMPENSATION AMOUNT WAS APPROVED BY THE BOARD IN DECEMBER 2014. THE DELIBERATIONS AND DECISION WERE CONTEMPORANEOUSLY DOCUMENTED. THERE HAVE BEEN NO SIGNIFICANT CHANGES TO THE PRESIDENT'S/CEO'S COMPENSATION. 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 DIRECT CARE CONSULTANTS: PROGRAM SERVICE EXPENSES 14,854. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,854. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 243,157. MANAGEMENT AND GENERAL EXPENSES 206,274. FUNDRAISING EXPENSES 48,444. TOTAL EXPENSES 497,875. FORM 990, PART XII, LINE 2C: PROCESS DID NOT CHANGE FROM PRIOR YEAR.