2014-01-31T08:32:12-06:00 2013-06-30 043037870 BOLLUS LYNCH LLP 10 MECHANIC STREET WORCESTER MA 01608 990 2012-07-01 042925844 YOU INC YOUI 5088495600 81 PLANTATION STREET WORCESTER MA 01604 PAULA AIELLO 5088495600 2014-01-21 1 BARBARA E KING P00005629 5087557107 2014-01-10 2012 2015-11-30 17:44:51Z PAULA AIELLO 3347944 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 -6903 -5590 415016 11978 2094550 2076225 202444 93540 -2889 -6903 2709121 2174840 0 0 0 0 0 0 0 0 0 2140258 2035995 2140258 2035995 568863 138845 11957847 12178295 10092862 9939643 1864985 2238652 YOU INC. IS A HOLDING CO. OF RENTAL PROPERTY. YOU INC LEASES THESE PROPERTIES TO OTHER NON-PROFIT 501(C)(3) ORGANIZATIONS. 0 0 2014375 2076225 RENTAL OF VARIOUS REAL ESTATE PROPERTIES TO NON-PROFIT ORGANIZATIONS 2014375 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 39 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 2.00 X 0 0 0 CYNTHIA SKOWYRA 2.00 X 0 0 0 JOSEPH CROTTY 2.00 X 0 0 0 FRANCIS S HARVEY JR 2.00 X 0 0 0 MICHAEL KEEGAN 2.00 X 0 0 0 DOUGLAS MEYSTRE 2.00 X 0 0 0 PAUL F KELLEHER 40.00 X 0 186865 21261 PAULA A AIELLO 40.00 X 0 176001 23909 ELIZABETH A FOLCARELLI 40.00 X 0 112388 384 MAURICE J BOISVERT 0.00 X 0 427659 8957 0 902913 54511 0 1 1 0 VANGUARD MODULAR SYSTEMS 3 GREAT BALLEY PARKWAY SUITE 170 MALVERN PA 19355 CONSTRUCTION 140387 1 11978 11978 PROGRAM SERVICE REVENUE 531390 2076225 2076225 2076225 92935 92935 8550 15453 -6903 -6903 -6903 1158256 1157651 605 605 605 2174840 2076225 -6903 93540 21620 21620 23265 23265 481826 481826 415855 415855 331109 331109 163711 163711 BUILDING MAINTENANCE 573899 573899 MISCELLANEOUS 12350 12350 AMORTIZATION 7278 7278 MINOR EQUIPMENT 5082 5082 2035995 2014375 21620 0 1075008 925985 104000 21000 193372 178976 12899160 5687984 7525982 7211176 3059485 3841158 11957847 12178295 319706 236234 7870829 7900000 714607 692714 1187720 1110695 10092862 9939643 X 1679084 2065273 185901 173379 1864985 2238652 11957847 12178295 X 138845 276538 -41716 X 0 1 X 1 1 1 X 23520 48550 380655 415016 11978 879719 23520 48550 380655 415016 11978 879719 582739 296980 69613 27637 42383 96867 93540 330040 10135 9767 13875 14050 8550 56377 1266136 10591015 0.23460 0.18580 X YOU, INC.(THE COMPANY) WAS CREATED APRIL 10, 1986, WHEN CERTAIN ASSETS AND LIABILITIES WERE TRANSFERRED TO THE COMPANY FROM YOUTH OPPORTUNITIES 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 TEH "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 2012 WAS 67%, PER THE 2012 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. 10776092 4165372 6610720 1605607 1005151 600456 517461 517461 0 7211176 HEDGING INSTRUMENTS 1110695 1110695 X 2425115 276538 -26263 250275 2174840 0 2174840 2051448 15453 15453 2035995 0 2035995 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 15,453. LOSS OF REFINANCE(UNAMORTIZED DEBT ISSUANCE COSTS) -118,741. UNREALIZED GAIN ON HEDGING INSTRUMENT 77,025. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 15,453. X X X X 0 0 0 0 0 0 0 0 0 PAUL F KELLEHER 0 180952 0 0 0 5913 0 17000 0 4261 0 208126 0 0 PAULA A AIELLO 0 168966 0 0 0 7035 0 17000 0 6909 0 199910 0 0 MAURICE J BOISVERT 0 375337 0 0 0 52322 0 7350 0 1607 0 436616 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 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON HEDGING INSTRUMENT 77,025. LOSS ON REFINANCE(UNAMORTIZED DEBT COSTS) -118,741. 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 9141932 YOUTH OPPORTUNITIES UPHELD INC J 2004732 YOUTH OPPORTUNITIES UPHELD INC P 402408