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    <Timestamp>2011-05-16T06:57:40-04:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Sharpp CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>5617 NW 7th Avenue</AddressLine1>
        <City>Miami</City>
        <State>FL</State>
        <ZIPCode>33127</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>650302877</EIN>
      <Name>
        <BusinessNameLine1>Youth of America Inc</BusinessNameLine1>
      </Name>
      <NameControl>YOUT</NameControl>
      <USAddress>
        <AddressLine1>5656 NW 7th Avenue</AddressLine1>
        <City>Miami</City>
        <State>FL</State>
        <ZIPCode>33127</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Walter Hardemon</Name>
      <Title>Interim Executi</Title>
      <DateSigned>2011-05-04</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Warren Sharpp</Name>
      <Phone>3057514551</Phone>
      <DatePrepared>2011-05-04</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
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      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
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      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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      <QuidProQuoContributions>false</QuidProQuoContributions>
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      <PremiumsPaid>false</PremiumsPaid>
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      <Form1098CFiled>false</Form1098CFiled>
      <IndoorTanningServices>false</IndoorTanningServices>
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      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
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      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
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      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
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      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>Walter Hardemon</NamePerson>
        <TelephoneNumber>3057578555</TelephoneNumber>
        <AddressUS>
          <AddressLine1>5656 NW 7th Avenue</AddressLine1>
          <City>Miami</City>
          <State>FL</State>
          <ZIPCode>33127</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>Garth Reeves</NamePerson>
        <Title>Director</Title>
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        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>James McQueen</NamePerson>
        <Title>Director</Title>
        <AverageHoursPerWeek>3.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Willie Williams</NamePerson>
        <Title>Director</Title>
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        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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      <Form990PartVIISectionA>
        <NamePerson>April Hardemon</NamePerson>
        <Title>Treasurer</Title>
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        <Officer>X</Officer>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Gene Finnie</NamePerson>
        <Title>President</Title>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Walter Hardemon</NamePerson>
        <Title>Interim Executive Director</Title>
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        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
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      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
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      <TotalContributions>79568</TotalContributions>
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        <RelatedOrExemptFunctionIncome>0</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </TotalRevenue>
      <OtherSalariesAndWages>
        <Total>23395</Total>
        <ProgramServices>23395</ProgramServices>
      </OtherSalariesAndWages>
      <PayrollTaxes>
        <Total>1790</Total>
        <ProgramServices>1790</ProgramServices>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>4350</Total>
        <ManagementAndGeneral>4350</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <OfficeExpenses>
        <Total>433</Total>
        <ManagementAndGeneral>433</ManagementAndGeneral>
      </OfficeExpenses>
      <Occupancy>
        <Total>11600</Total>
        <ProgramServices>11600</ProgramServices>
      </Occupancy>
      <Insurance>
        <Total>4104</Total>
        <ManagementAndGeneral>4104</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>Auto</Description>
        <Total>1945</Total>
        <ProgramServices>1945</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Field trips</Description>
        <Total>1081</Total>
        <ProgramServices>1081</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Program expenses</Description>
        <Total>27724</Total>
        <ProgramServices>27724</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
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        <ManagementAndGeneral>2669</ManagementAndGeneral>
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      <OtherExpenses>
        <Description>Utilities</Description>
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        <ProgramServices>1714</ProgramServices>
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        <Total>3398</Total>
        <ProgramServices>3398</ProgramServices>
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      <TotalFunctionalExpenses>
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        <ProgramServices>72647</ProgramServices>
        <ManagementAndGeneral>11556</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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        <EOY>1401</EOY>
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        <EOY>18031</EOY>
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        <EOY>0</EOY>
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        <EOY>18031</EOY>
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        <EOY>18031</EOY>
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      <TotalLiabNetAssetsFundBalances>
        <BOY>22666</BOY>
        <EOY>18031</EOY>
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      <ReconcilationRevenueExpenses>-4635</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>true</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
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        <CurrentTaxYearMinus3Years>206654</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>221283</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>235246</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>79568</CurrentTaxYear>
        <Total>867644</Total>
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        <CurrentTaxYearMinus3Years>206654</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>221283</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>235246</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>79568</CurrentTaxYear>
        <Total>867644</Total>
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      <AmountsSubstContributorsTotal>62215</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>805429</PublicSupportTotal170>
      <TotalSupport>867644</TotalSupport>
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        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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      <PaidStaffOrManagement>false</PaidStaffOrManagement>
      <MediaAdvertisements>false</MediaAdvertisements>
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      <PublicationsOrBroadcast>false</PublicationsOrBroadcast>
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      <DirectContactLegislators>false</DirectContactLegislators>
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      <GeneralExplanation>
        <Identifier>01. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>THe 990 was reviewed by the Board of Directors before it was filed</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Conflict of interest policy compliance (Part VI, line 12c)</Identifier>
        <Explanation>The board of directors monitors compliance with its conflict of interest policy to insure its compliance</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. CEO, executive director, top management comp (Part VI, line 15a)</Identifier>
        <Explanation>The board of directors reviews and approves the CEOs executive directors and top managements compensation on an annual basis</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>04. Other officer or key employee compensation (Part VI, line 15b</Identifier>
        <Explanation>The board of directors reviews and approves other officers and key employees compensation on an annaul basis</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>05. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>THe governing documents are made available to the public upon request</Explanation>
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