2012-11-15T10:53:29-06:00 2012-06-30 043000523 O'CONNOR & DREW PC 25 BRAINTREE HILL OFC PK SUITE 102 BRAINTREE MA 02184 990 2011-07-01 042104280 UNITED SOUTH END SETTLEMENTS UNIT 6175368610 566 COLUMBUS AVE BOSTON MA 02118 KEVIN HEPNER 6175368610 2012-11-14 1 DAVID A DIIULIS P00303577 6174711120 2012-11-14 2011 2016-02-24 21:20:13Z KEVIN LEE HEPNER 566 COLUMBUS AVE BOSTON MA 02118 6399920 0 X WWW.USES.ORG X 1959 MA THE MISSION OF UNITED SOUTH END SETTLEMENTS IS TO BUILD A STRONG COMMUNITY BY IMPROVING THE EDUCATION, HEALTH, SAFETY, AND ECONOMIC SECURITY OF LOW-INCOME INDIVIDUALS AND FAMILIES IN BOSTON'S HISTORIC SOUTH END/LOWER ROXBURY AND TO SERVE AS A NATIONAL MODEL OF SUCCESSFUL NEIGHBORHOOD ENGAGEMENT. 17 17 103 122 0 0 2090899 2015665 760955 739130 255091 797979 288996 290076 3395941 3842850 0 0 0 0 2116407 2231332 36000 0 263504 1668438 1756181 3820845 3987513 -424904 -144663 6930826 5716270 579002 211998 6351824 5504272 X THE MISSION OF UNITED SOUTH END SETTLEMENTS IS TO BUILD A STRONG COMMUNITY BY IMPROVING THE EDUCATION, HEALTH, SAFETY AND ECONOMIC SECURITY OF LOW-INCOME INDIVIDUALS AND FAMILIES IN BOSTON'S HISTORIC SOUTH END/LOWER ROXBURY AND TO SERVE AS A NATIONAL MODEL OF SUCCESSFUL NEIGHBORHOOD ENGAGEMENT. 0 0 733040 498519 EARLY CHILDHOOD DEVELOPMENT (CHILD DEVELOPMENT) PROGRAMS FOR INFANTS, TODDLERS, AND PRESCHOOLERS ARE DESIGNED TO MEET THE INDIVIDUAL NEEDS OF EACH CHILD. LEARNING MATERIALS ARE CAREFULLY SELECTED SO THAT THE CHILDREN LEARN WHILE THEY PLAY AND EXPLORE THEIR ENVIRONMENT. EACH CLASSROOM HAS ITS OWN HANDS ON, DEVELOPMENTALLY APPROPIATE CURRICULUM DESIGNED TO PREPARE CHILDREN FOR THE NEXT LEVEL OF LEARNING. WE OFFER INCOME-ELIGIBLE, VOUCHER, AND PRIVATE PAY SLOTS. 295685 THE CAMP HALE PROGRAM IS AN OVERNIGHT RESIDENTIAL CAMP, CAMP HALE OPERATES ON THE BELIEF THAT ALL YOUTH, PARTICULARLY THOSE FROM URBAN ENVIRONMENTS, WILL BENEFIT FROM CHALLENGING OPPORTUNITIES FOR PHYSICAL, MENTAL, AND SOCIAL GROWTH AND DEVELOPMENT. THE GOAL OF CAMP HALE IS FOR EACH CAMPER TO LEAVE CAMP WITH AN ENHANCED SENSE OF WELL-BEING, IMPROVED SOCIAL SKILLS, AND AWARENESS OF PERSONAL POTENTIAL. 394443 THE ADULT BASIC EDUCATION PROGRAM (EDUCATION AND TRAINING) PROVIDES BEGINNING LITERACY, PRE-GED, GED-PREPARATION, AND ADULT DIPLOMA CASSES TO ADULTS. 1824019 240611 1824019 240611 3247187 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 28 0 1 103 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X KEVIN LEE HEPNER 6175368610 566 COLUMBUS AVE BOSTON MA 02118 WILLIAM G MESERVE 2.00 X X 0 0 0 CURTIS BLYDEN 2.00 X 0 0 0 CHRISTOPHER CATO 2.00 X 0 0 0 CARL DRAYTON LONG 2.00 X X 0 0 0 HARRIET FINKLESTEIN 2.00 X X 0 0 0 SEAN ARMSTRONG 2.00 X 0 0 0 ROBERT C JOHNSON JR 2.00 X 0 0 0 KENNETH KRUCKEMEYER 2.00 X 0 0 0 LISA H STONE 2.00 X 0 0 0 JOAN TIFFANY 2.00 X 0 0 0 JAMES F WADE 2.00 X X 0 0 0 MAUREEN E KANE 2.00 X 0 0 0 SCOTLAND M WILLIS 2.00 X 0 0 0 ROBYN GLOVER 2.00 X 0 0 0 AMY BIZAR 2.00 X 0 0 0 JULIA JOHANNSEN 2.00 X 0 0 0 OSCAR MORENO 2.00 X 0 0 0 KEVIN LEE HEPNER 45.00 X 123000 0 7124 123000 0 7124 1 0 0 0 0 103097 29463 1062442 820663 2015665 PROGRAM SERVICE FEES 900099 739130 739130 739130 45243 45243 190520 0 190520 190520 190520 3244158 2491422 752736 752736 752736 160849 29463 65648 95201 95201 MISCELLANEOUS 900099 4355 4355 4355 3842850 739130 0 1088055 130124 130124 1739131 1452607 109018 177506 226644 195961 5635 25048 135433 116154 6273 13006 1000 1000 28311 28311 29777 29777 519947 395701 116087 8159 4419 845 952 2622 41475 15397 3263 22815 174295 174295 32274 31772 239 263 8761 8761 357604 357604 85595 79298 6297 FOOD 148551 143089 2134 3328 PROGRAM 114741 114225 516 MAINTENANCE 73304 73304 DUES AND TRAINING 44961 32943 4227 7791 91166 63992 24724 2450 3987513 3247187 476822 263504 205616 98032 450216 378593 11650 5500 209748 129499 4228 2628 155234 165593 8304785 6234491 2327882 2070294 3161102 1134203 405150 1731928 6930826 5716270 78155 131839 400000 0 100847 80159 579002 211998 X 6022638 5138583 252825 289328 76361 76361 6351824 5504272 6930826 5716270 X -144663 -702889 X X 0 1 1 X 1 1 X 2669294 2258097 1914388 2090899 2206114 11138792 490226 609343 709271 760955 739130 3308925 3159520 2867440 2623659 2851854 2945244 14447717 0 0 0 14447717 491150 256359 106980 64314 45243 964046 491150 256359 106980 64314 45243 964046 782 4798 2097 4097 4355 16129 3651452 3128597 2732736 2920265 2994842 15427892 0.93650 0.89630 0.06250 0.10180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 26150 1055 2093 25112 0 4006766 61843 874622 3193987 3731606 882172 607012 4006766 0.97610 0.02390 0 0 111960 111960 2046661 1839207 207454 5228789 3654096 1574693 674082 591835 82247 243293 149353 93940 2070294 SHORT TERM INVESTMENTS 489990 F MUTUAL FUNDS 460054 F US TREASURY NOTES/BONDS 359339 F PRIVATE INVESTMENT FUNDS 308419 F CORPORATE DEBT SECURITIES 114126 F 1731928 FISCAL AGENT FUNDS 25112 DEFERRED COMPENSATION 16945 LONG TERM DEBT 38102 80159 3842850 3987513 -144663 -702889 -702889 -847552 3237846 -702889 62014 -640875 3878721 29777 -65648 -35871 3842850 4085398 62014 65648 127662 3957736 29777 29777 3987513 PART IV: THE ORGANIZATION ACTS AS A LEAD FISCAL AGENT AND HOLDS FUNDS ON BEHALF OF THREE ORGANIZATIONS IN BOSTON. PART V, LINE 4: ENDOWMENT FUNDS REPRESENT PERMANENTLY RESTRICED 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 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 XII, LINE 4B AND PART XIII, LINE 2D: THIS REPRESENTS FUNDRAISING EVENT EXPENSES THAT ARE NETTED WITH REVENUE ON THE 990, AND ARE INCLUDED IN EXPENSES ON THE FINANCIAL STATEMENTS. X X X X X 0 STEP ON BOARD 155551 13860 141691 5860 48094 BREWERS HELPING NEIGHBORS 28933 12775 16158 3633 5152 1 5828 2828 3000 2909 190312 29463 160849 9493 56155 65648 95201 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE FINANCE DIRECTOR, PRESIDENT/CEO, FINANCE/AUDIT COMMITTEE, AND THE CHAIRMAN OF THE BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE FINANCE DIRECTOR, PRESIDENT/CEO, 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 TOP MANAGEMENT OFFICIALS. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -702,889. OVERSIGHT OF AUDIT: FORM 990, PART XII, LINE 2C: PROCESS DID NOT CHANGE FROM PRIOR YEAR.