2011-12-02T13:46:39-06:00 2011-06-30 BOLLUS LYNCH LLP 10 MECHANIC STREET WORCESTER MA 01608 990 2010-07-01 042925844 YOU INC YOUI 5088495600 81 PLANTATION STREET WORCESTER MA 01604 PAULA AIELLO 5088495600 2011-11-30 1 BARBARA E KING 5087557107 2011-11-30 2010 2016-02-24 21:20:13Z PAULA AIELLO 3475259 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 -3893 -3144 48550 380655 2302416 2079586 -41331 190332 -3465 -3893 2306170 2646680 0 0 0 0 0 0 0 0 0 2005148 1999267 2005148 1999267 301022 647413 15947504 12102847 10569035 10283992 5378469 1818855 YOU INC. IS A HOLDING CO. OF RENTAL PROPERTY. YOU INC LEASES THESE PROPERTIES TO OTHER NON-PROFIT 501(C)(3) ORGANIZATIONS. 0 0 1977267 2227535 RENTAL OF VARIOUS REAL ESTATE PROPERTIES TO NON-PROFIT ORGANIZATIONS 1977267 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 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 0 1 0 1 18 0 1 0 1 1 1 0 0 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 X 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 MAURICE J BOISVERT 40.00 X 0 359422 15700 PAUL F KELLEHER 40.00 X 0 163480 10976 PAULA A AIELLO 40.00 X 0 150899 15095 0 673801 41771 0 0 1 0 0 380655 380655 PROGRAM SERVICE REVENU 531390 2079586 2079586 2079586 42383 42383 13875 17768 -3893 -3893 -3893 770260 188500 753061 57750 17199 130750 147949 147949 2646680 2227535 -3893 42383 22000 22000 50371 50371 478088 478088 443968 443968 316840 316840 131927 131927 BUILDING MAINTENANCE 515999 515999 MISCELLANEOUS 22045 22045 AMORTIZATION 10620 10620 MINOR EQUIPMENT 7409 7409 1999267 1977267 22000 0 1026045 1444735 25000 130000 206372 190153 12506881 5041925 12481622 7464956 2208465 2873003 15947504 12102847 235056 336330 37899 8578746 8203746 748414 734763 1006819 971254 10569035 10283992 X 5356553 1534851 21916 284004 5378469 1818855 15947504 12102847 X 647413 -4207027 X 0 1 1 X 1 1 X 30750 20360 23520 48550 380655 503835 30750 20360 23520 48550 380655 503835 309114 194721 309197 111662 69613 27637 42383 560492 10135 9767 13875 33777 1098104 10353793 0.17730 0.16010 X PART 11, SECTION B LINE 17A, FACTS AND CIRCUMSTANTES TEST FOR 2009: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 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 2010 WAS 56.11%, PER THE 2010 FORM 990, SCHEDULE A, PART II, SECTION C, LINE 14.(2) THE COMPANY AND THE AFFILIATE MAINTAIN A CONTINUOUS PROGRAM FOR SOLICITATION 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10484374 3692680 6791694 1587296 914034 673262 517461 517461 0 7464956 HEDGING INSTRUMENTS 971254 971254 2646680 1999267 647413 397574 -4604601 -4207027 -3559614 3097587 397574 53333 450907 2646680 0 2646680 6657201 4657934 4657934 1999267 0 1999267 PART XI, LINE 8 - OTHER ADJUSTMENTS: UNREALIZED GAIN ON HEDGING INSTRUMENT 35,565. IMPAIRMENT LOSS ON FIXED ASSETS -4,640,166. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 17,768. UNREALIZED LOSS ON HEDGING INSTRUMENT 35,565. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 17,768. IMPAIRMENT OF FIXED ASSETS 4,640,166. X X X X 0 0 0 0 0 0 0 0 0 MAURICE J BOISVERT 0 348293 0 0 0 11129 0 7350 0 8350 0 375122 0 0 PAUL F KELLEHER 0 158209 0 0 0 5271 0 4988 0 5988 0 174456 0 0 PAULA A AIELLO 0 143280 0 0 0 7619 0 4718 0 10377 0 165994 0 0 MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583RMU6 2009-06-07 9470000 REFINANCING REAL ESTATE USED BY VARIOUS TAX EXEMPT ORGANIZATIONS 0 0 0 9470000 158848 2007 1 0 1 1 0 0 0 0 1 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 5: NET UNREALIZED GAINS ON INVESTMENTS: 397,574. UNREALIZED GAIN ON HEDGING INSTRUMENT 35,565. IMPAIRMENT LOSS ON FIXED ASSETS -4,640,166. TOTAL TO FORM 990, PART XI, LINE 5: -4,207,027. 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 1 0 0 0 0 0 1 0 0 0 YOUTH OPPORTUNITIES UPHELD INC E 9320748 YOUTH OPPORTUNITIES UPHELD INC I 2013975 YOUTH OPPORTUNITIES UPHELD INC O 421243