2015-02-04T16:15:45-06:00 2014-06-30 043000523 O'CONNOR & DREW PC 25 BRAINTREE HILL OFC PK SUITE 102 BRAINTREE MA 02184 990 2013-07-01 042104280 UNITED SOUTH END SETTLEMENTS UNIT 6175368610 566 COLUMBUS AVE BOSTON MA 02118 RUTH M AARON INTERIM PRESIDENT AND CEO 6175368610 2015-01-20 1 DAVID A DIIULIS P00303577 6174711120 2015-01-20 2013 2016-03-07 17:11:31Z RUTH M AARON 566 COLUMBUS AVE BOSTON MA 02118 3301416 0 X WWW.USES.ORG X 1959 MA BUILD A STRONG COMMUNITY BY IMPROVING THE LIVES OF LOW INCOME INDIVIDUALS IN THE SOUTH END. 12 12 125 120 0 0 2432989 2162239 877464 876226 5384 6309 -102159 -86637 3213678 2958137 0 0 0 0 2372579 2477712 0 0 293518 1387365 1309693 3759944 3787405 -546266 -829268 5520482 5182064 262341 408857 5258141 4773207 X TO BUILD A STRONG COMMUNITY BY IMPROVING THE EDUCATION, HEALTH, SAFETY AND ECONOMIC SECURITY OF LOW-INCOME INDIVIDUALS AND FAMILIES IN BOSTON'S SOUTH END/LOWER ROXBURY AND TO SERVE AS A NATIONAL MODEL OF SUCCESSFUL NEIGHBORHOOD ENGAGEMENT. 0 0 697472 581836 THE EARLY CHILDHOOD EDUCATION PROGRAM IS A NATIONALY ACCREDITED EARLY CHILDHOOD EDUCATION PROGRAM THAT PREPARES EACH CHILD, FROM INFANTS TO PRESCHOOLERS, WITH EMOTIONAL, ACADEMIC AND PHYSICAL TOOLS TO SUCCEED IN KINDERGARTEN. WE OFFER INCOME-ELIGIBLE, VOUCHER AND PRIVATE PAY SLOTS. 285606 84303 CAMP HALE IS NATIONALLY ACCREDITED, OVERNITE RESIDENTIAL CAMP IN CENTER SANDWICH, NH THAT FOSTERS POSITIVE BEHAVIORS AND RELATIONSHIPS, BUILDS STONG LEADERSHIP SKILLS, AND PROVIDES OPPORTUNITIES FOR NATURE EXPLORATION TO URBAN YOUTH, BOYS AND GIRLS. 467984 THE WORKFORCE READINESS PROGRAM PROVIDES ADULTS WITH GED, ESOL, TECHNOLOGY EDUCATION, AND OTHER TRAINING TO SUCCEED IN A 21ST CENTURY JOB MARKET; CREATING PATHWAYS TO JOBS IN TECHNOLOGY, HEALTHCARE, TEACHING, TRADES AND OTHER PROFESSIONS. 1468976 210087 OTHER PROGRAMS SERVICES CONSIST OF THE AFTER SCHOOL PROGRAM, CHILDREN'S ART CENTRE, SENIOR SERVICES, AND THRIVE IN 5. 1468976 210087 2920038 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 14 0 1 125 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X RUTH M AARON 6175368610 566 COLUMBUS AVE BOSTON MA 02118 WILLIAM G MESERVE CHAIR 4.00 X X 0 0 0 CHRISTOPHER CATO BOARD MEMBER 2.00 X 0 0 0 CARL DRAYTON LONG BOARD MEMBER 2.00 X 0 0 0 KENNETH KRUCKEMEYER BOARD MEMBER 2.00 X 0 0 0 LISA H STONE BOARD MEMBER 2.00 X 0 0 0 JOAN TIFFANY BOARD MEMBER 3.00 X 0 0 0 JAMES F WADE TREASURER 3.00 X X 0 0 0 MAUREEN E KANE BOARD MEMBER 2.00 X 0 0 0 JULIA JOHANNSEN CLERK 3.00 X X 0 0 0 JAMES M DEMAGGIO BOARD MEMBER 2.00 X 0 0 0 LOUIS S MERCEDES BOARD MEMBER 2.00 X 0 0 0 MARY CONNOLLY BOARD MEMBER 2.00 X 0 0 0 KEVIN LEE HEPNER PRESIDENT & CEO 35.00 X 130608 0 3839 130608 0 3839 1 0 0 0 0 104714 187888 1189138 680499 49653 2162239 PROGRAM SERVICE FEES 900099 876226 876226 876226 6309 6309 238500 284687 -46187 -46187 -46187 13520 187888 58592 -45072 -45072 MISCELLANEOUS 900099 4622 4622 4622 2958137 876226 0 -80328 X 134447 134447 1991882 1643908 154849 193125 351383 273447 39354 38582 26500 26500 2200 2200 381293 240576 127864 12853 10432 5204 50 5178 64575 24816 16808 22951 148388 148388 3244 2657 262 325 209803 209803 55741 41061 14680 FOOD 138194 131150 6324 720 MAINTENANCE 57744 57744 PROGRAM 55772 53772 2000 DUES AND TRAINING 36900 22137 10075 4688 118907 65375 38436 15096 3787405 2920038 573849 293518 77292 67510 198501 106011 2000 17110 203873 152267 2628 156266 125157 8462131 6876764 1828526 1585367 1232657 1120293 1818739 2008349 5520482 5182064 199262 250935 118892 63079 39030 262341 408857 X 4931047 4547890 250733 148956 76361 76361 5258141 4773207 5520482 5182064 -829268 344334 0 X X 0 1 X 1 1 1 X 1914388 2090899 2206114 2432989 2162239 10806629 709271 760955 739130 877464 876226 3963046 2623659 2851854 2945244 3310453 3038465 14769675 0 0 0 14769675 106980 64314 45243 5384 6309 228230 106980 64314 45243 5384 6309 228230 2097 4097 4355 81 4622 15252 2732736 2920265 2994842 3315918 3049396 15013157 0.98380 0.96730 0.01520 0.03170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 27688 3123 24565 0 3084755 347995 269152 3163598 3193987 305340 414572 3084755 4006766 61843 874622 3193987 3731606 882172 607012 4006766 0.97590 0.02410 0 0 111960 111960 2046661 1938913 107748 5433010 4111544 1321466 719207 676178 43029 151293 150129 1164 1585367 SHORT TERM INVESTMENTS 775800 F MUTUAL FUNDS 575660 F US TREASURY NOTES/BONDS 343660 F PRIVATE INVESTMENT FUNDS 248764 F CORPORATE DEBT SECURITIES 64465 F 2008349 FISCAL AGENT FUNDS 24565 DEFERRED COMPENSATION 13063 LONG TERM DEBT 1402 39030 X 3661479 344334 17929 362263 3299216 2200 -343279 -341079 2958137 4146413 17929 343279 361208 3785205 2200 2200 3787405 PART V, LINE 4: ENDOWMENT FUNDS CONSIST OF PERMANENTLY RESTRICED CONTRIBUTIONS FOR WHICH THE PRINCIPAL MUST BE HELD AS A PERMANENT SOURCE OF INCOME FOR THE CHILDREN'S ART CENTRE AND BOARD DESIGNATED ENDOWMENT FUNDS 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 EXTRAORDINERY DEPOSITS AND WITHDRAWALS, CAN BE USED TO SUPPORT OPERATIONS. PART X, LINE 2: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRACTICED IN THE UNITED STATES OF AMERICA 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. INTEREST AND PENALTIES, IF ANY, RELATED TO ASSESSMENTS BY TAX AUTHORITIES WILL BE CLASSIFIED AS A COMPONENT OF INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY, IN THE STATEMENT OF ACTIVITIES. A TAX POSITION MAY BE CONSIDERED AS TAKEN ANY TIME A TAXPAYER CHOOSES AMONGST ALTERNATIVES THAT AFFECT THE AMOUNT OF THEIR TAX OBLIGATIONS AND INCLUDE FOR EXAMPLE: TAX EXEMPT STATUS; STATUS AS A PASS-THROUGH ENTITY (S CORPORATIONS) DECISIONS MADE IN THE PROCESS OF CONFORMING WITH TAX LAWS; DECISIONS NOT TO FILE IN CERTAIN JURISDICTIONS; ALLOCATION OF INCOME BETWEEN JURISDICTIONS AND THE CHARACTERIZATION OF INCOME OR EXPENSES. 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. THE ORGANIZATION 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. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). SINCE THE CONTINUANCE OF THIS STATUS IS BASED UPON CONTINUING QUALIFICATION, THE ORGANIZATION HAS IDENTIFIED THIS AS A TAX POSITION. HOWEVER, IT HAS DETERMINED THAT THIS TAX POSITION MEETS MLTN SUSTAINABILITY AND DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 58,592 RENTAL EXPENSES 284,687 PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 58,592 RENTAL EXPENSES 284,687 PART IV, LINE 1B THE ORGANIZATION ACTS AS A LEAD FISCAL AGENT AND HOLDS FUNDS ON BEHALF OF TWO ORGANIZATIONS IN BOSTON. STEP ON BOARD 178338 172978 5360 37068 BREWERS HELPING NEIGHBORS 19970 11810 8160 18708 1 3100 3100 2816 201408 187888 13520 58592 58592 -45072 X COMPUTER EQUI 1 31724 FMV X EVENT FOOD & 13 10429 FMV X CONSULTING SE 1 7500 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE PRESIDENT/CEO, VICE PRESIDENT OF FINANCE AND ADMINISTRATION, AND THE BOARD MEMBERS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE PRESIDENT/CEO, VICE PRESIDENT OF FINANCE AND ADMINISTRATION, AND THE BOARD OF DIRECTORS REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS DETERMINES AND APPROVES THE COMPENSATION FOR THE ORGANIZATION'S PRESIDENT/CEO AND OTHER SENIOR MANAGEMENT TEAM. 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 CONSULTANTS/CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 240,576. MANAGEMENT AND GENERAL EXPENSES 127,864. FUNDRAISING EXPENSES 12,853. TOTAL EXPENSES 381,293. FORM 990, PART XII, LINE 2C: PROCESS DID NOT CHANGE FROM PRIOR YEAR.