2015-01-26T12:06:53-06:00 2014-06-30 043037870 BOLLUS LYNCH LLP 10 MECHANIC STREET WORCESTER MA 01608 990 2013-07-01 042925844 YOU INC YOUI 5088495600 81 PLANTATION STREET WORCESTER MA 01604 PAULA AIELLO CFO 5088495600 2015-01-19 1 BARBARA E KING P00005629 5087557107 2015-01-13 2013 2016-02-25 16:41:14Z PAULA AIELLO 3857728 0 X N/A X 1986 MA TO PURCHASE, LEASE, RENT, OR OTHERWISE OBTAIN THE USE OF REAL AND PERSONAL PROPERTY AND TO MAKE THE PROPERTY AVAILABLE TO OTHER NON PROFIT CORPORATIONS, CIVIC, AND CHARITABLE ORGANIZATIONS. 6 6 0 0 -9387 -7698 11978 17606 2076225 2185699 93540 297577 -6903 -9387 2174840 2491495 0 0 0 0 0 0 0 0 0 2035995 2152436 2035995 2152436 138845 339059 12178295 12585693 9939643 9552917 2238652 3032776 YOU INC. IS A HOLDING CO. OF RENTAL PROPERTY. YOU INC LEASES THESE PROPERTIES TO OTHER NON-PROFIT 501(C)(3) ORGANIZATIONS. 0 0 2088402 2185699 RENTAL OF VARIOUS REAL ESTATE PROPERTIES TO NON-PROFIT ORGANIZATIONS 2088402 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 20 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X PAULA AIELLO 5088495600 81 PLANTATION STREET WORCESTER MA 01604 THOMAS J SULLIVAN PRESIDENT 2.00 X X 0 0 0 CYNTHIA SKOWYRA TREASURER 2.00 X X 0 0 0 JOSEPH CROTTY CLERK 2.00 X X 0 0 0 FRANCIS S HARVEY JR DIRECTOR 2.00 X 0 0 0 MICHAEL KEEGAN DIRECTOR 2.00 X 0 0 0 DOUGLAS MEYSTRE DIRECTOR 2.00 X 0 0 0 PAUL F KELLEHER COO 40.00 X 0 200741 11702 PAULA A AIELLO CFO 40.00 X 0 189071 14056 ELIZABETH A FOLCARELLI PRESIDENT & CEO 40.00 X 0 222402 2520 0 612214 28278 0 0 1 0 0 17606 17606 PROGRAM SERVICE REVENUE 531390 2185699 2185699 2185699 166048 166048 9600 18987 -9387 -9387 -9387 1478775 1347246 131529 131529 131529 2491495 2185699 -9387 297577 22000 22000 42034 42034 16831 16831 521718 521718 412400 412400 348938 348938 176003 176003 BUILDING MAINTENANCE 587272 587272 MISCELLANEOUS 16999 16999 MINOR EQUIPMENT 8241 8241 2152436 2088402 64034 0 925985 967935 21000 178976 166822 13011293 6027733 7211176 6983560 3841158 4467376 12178295 12585693 236234 226158 7900000 7550000 692714 750080 1110695 1026679 9939643 9552917 X 2065273 2924109 173379 108667 2238652 3032776 12178295 12585693 X 339059 371049 84016 X 0 1 X 1 1 1 X 48550 380655 415016 11978 17606 873805 48550 380655 415016 11978 17606 873805 551729 322076 27637 42383 96867 93540 297577 558004 9767 13875 14050 8550 9600 55842 1487651 10738476 0.21650 0.23460 X YOU, INC, (THE COMPANY) WAS CREATED APRIL 10, 1986, WHEN CERTAIN ASSETS AND LIABILITIES WERE TRANSFERRED TO THE COMPANY FROM YOUTH OPPORTUNITITES UPHELD, INC.(THE AFFILIATE). THE COMPANY IS FINANCIALLY INTERRELATED WITH THE AFFILIATE, A NON-PROFIT CORPORATION ORGANIZED TO PROVIDE SERVICES TO YOUTH IN THE CENTRAL MASSACHUSETTS AREA.THE COMPANY MEETS THE "FACTS AND CIRCUMSTANCES" TEST IN TEMPORARY REGULATION 1.170A-9T(F)(3) FOR THE FOLLOWING REASONS:(1) NEARLY ALL FUNDING FOR THE COMPANY IS TRANSFERRED FROM THE FINANCIALLY INTERRELATED AFFILIATE, A 501(C)(3) ORGANIZATION WHOSE PUBLIC SUPPORT PERCENTAGE FOR 2013 WAS 67%, PER THE 2013 FORM 990.(2) THE COMPANY AND THE AFFILIATE MAINTAIN A CONTINUOUS PROGRAM FOR SOLICIATION OF FUNDS FROM THE GENERAL PUBLIC, COMMUNITY AND OTHER PUBLIC CHARITIES.(3) ON A CONTINUING BASIS THE COMPANY PROVIDES BENEFIT TO THE GENERAL PUBLIC BY PURCHASING, LEASING, RENTING OR OTHERWISE OBTAINING THE USE OF REAL AND PERSONAL PROPERTY AND MAKING THE PROPERTY AVAILABLE TO OTHER NON-PROFIT CORPORATIONS, CIVIC AND CHARITABLE ORGANIZATIONS. 10883592 4457356 6426236 1605607 1052916 552691 517461 517461 0 4633 4633 6983560 HEDGING INSTRUMENTS 1026679 1026679 X 2923513 371049 103003 474052 2449461 42034 42034 2491495 2129389 18987 18987 2110402 42034 42034 2152436 PART X, LINE 2: MANAGEMENT ANNUALLY REVIEWS FOR UNCERTAIN TAX POSITIONS ALONG WITH ANY RELATED INTEREST AND PENALTIES AND BELIEVES THAT THE CONSORTIUM HAS NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL ADVERSE EFFECT INDIVIDUALLY OR IN THE AGGREGATE UPON THE CONSORTIUM'S STATEMENTS OF FINANCIAL POSITION, OR THE RELATED STATEMENTS OF ACTIVITIES, OR CASH FLOWS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 18,987. UNREALIZED GAIN ON HEDGING INSTRUMENT 84,016. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 18,987. X X X X 0 0 0 0 0 0 0 0 0 PAUL F KELLEHER COO 0 179076 0 15000 0 6665 0 5694 0 6008 0 212443 0 0 PAULA A AIELLO CFO 0 167240 0 15000 0 6831 0 5378 0 8678 0 203127 0 0 ELIZABETH A FOLCARELLI PRESIDENT & CEO 0 201327 0 15000 0 6075 0 0 0 2520 0 224922 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583RMU6 2007-06-07 9470000 REFINANCING REAL ESTATE USED BY VARIOUS TAX EXEMPT ORGANIZATIONS 0 0 0 A 9470000 158848 2007 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 0 A 0 FORM 990, PART VI, SECTION B, LINE 11 BOARD OF DIRECTORS REVIEW FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANY CONFLICTS OF INTEREST WOULD BE BROUGHT TO THE BOARD OF DIRECTOS ATTENTION PER POLICY. FORM 990, PART VI, SECTION C, LINE 19 ALL TAX RETURNS AND FINANCIAL DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON HEDGING INSTRUMENT 84,016. SUBSEQUENT EVENT EFFECTIVE JULY 1, 2014, THE BOARD OF DIRECTORS OF YOU, IND. AND THE BOARD OF DIRECTORS OF YOUTH OPPORTUNITIES UPHELD, INC.("YOUTH") VOTED TO AUTHORIZE A MERGER WITH YOUTH. YOUTH HAS ASSUMED THE CONTRACTS OF YOU, INC. AND CONTINUED OPERATION. YOUTH OPPORTUNITIES UPHELD INC 81 PLANTATION STREET WORCESTER MA 01604 237112665 SOCIAL AND EDUCATIONAL SERVICES FOR ADOLESCENTS MA 501(C)(3) YES 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 YOUTH OPPORTUNITIES UPHELD INC E 8749302 YOUTH OPPORTUNITIES UPHELD INC J 2114031 YOUTH OPPORTUNITIES UPHELD INC P 394570