2021-05-12T17:15:14-05:00 2020-06-30 043000523 O'CONNOR & DREW PC 25 BRAINTREE HILL OFC PK SUITE 102 BRAINTREE MA 02184 990 2019-07-01 042104280 UNITED SOUTH END SETTLEMENTS UNIT 6175368610 48 RUTLAND STREET BOSTON MA 02118 MAICHARIA Z WEIR LYTLE PRESIDENT AND CEO 6175368610 2021-05-12 1 DAVID A DIIULIS P00303577 6174711120 2021-05-06 2019 2022-09-23 18:48:47Z MAICHARIA Z WEIR LYTLE 48 RUTLAND ST BOSTON MA 02118 6627658 0 X WWW.USES.ORG X 1959 MA TO HARNESS THE POWER OF OUR DIVERSE COMMUNITY TO DISRUPT THE CYCLE OF POVERTY FOR CHILDREN AND THEIR FAMILIES. 17 17 133 104 0 0 4924839 4382452 899860 712728 47427 -179494 -82774 155308 5789352 5070994 0 26693 0 0 2616671 2507753 0 0 590464 1697097 1936755 4313768 4471201 1475584 599793 8283148 9727535 3281315 4120050 5001833 5607485 X THE MISSION OF UNITED SOUTH END SETTLEMENTS IS TO HARNESS THE POWER OF OUR DIVERSE COMMUNITY TO DISRUPT THE CYCLE OF POVERTY FOR CHILDREN AND THEIR FAMILIES. 1 1 2630454 760320 USES'S YOUTH PROGRAMMING PROVIDES A "WHOLE CHILD" CONTINUUM OF PROGRAMMING FROM BIRTH TO AGE 17 THAT SERVES OVER 300 CHILDREN AND TEENS PER YEAR. WE OFFER FULL-DAY EARLY CHILDHOOD EDUCATION AS WELL AS AFTER SCHOOL AND FULL-DAY SUMMERTIME PROGRAMMING THAT FOCUSES ON ACADEMIC ACHIEVEMENT, EMOTIONAL DEVELOPMENT, AND ARTS ENRICHMENT. THROUGHOUT THE COVID-19 PANDEMIC, USES OFFERED A MIX OF VIRTUAL AND IN-PERSON PROGRAMS FOR BOTH EARLY CHILDHOOD EDUCATION AND SCHOOL-AGE PARTICIPANTS. USES EXPANDED OUR AFTER-SCHOOL PROGRAM, CALLED CLUB48, TO OFFER FULL-TIME, IN-PERSON PROGRAMMING FOR SCHOOL-AGE STUDENTS PARTICIPATING IN REMOTE SCHOOLING. CAMP HALE PROVIDES BOYS AND GIRLS WITH A SLEEPAWAY SUMMER CAMP EXPERIENCE AND EXPANDING YEAR-ROUND LEADERSHIP ENGAGEMENT. WHILE CAMP HALE WAS CLOSED IN FY20 DUE TO COVID-19, USES OFFERED VIRTUAL PROGRAMMING TO CAMP HALE PARTICIPANTS AND THEIR FAMILIES. 197568 COACHING HELPS PARTICIPANTS SET THEIR OWN GOALS, IDENTIFY CONCRETE STEPS TOWARD MEETING THOSE GOALS, AND CHECKS IN AT REGULAR INTERVALS TO PROVIDE ACCOUNTABILITY. 50+ PARTICIPANTS FOCUS ON BUILDING SUCCESS IN FIVE AREAS: CAREER, FINANCES, FAMILY, EDUCATION/TRAINING, AND COMMUNITY CONNECTIONS. DURING COVID-19, USES EXPANDED INCOME SUPPORTS PROGRAMMING, ASSISTING FAMILIES WITH NAVIGATING COMPLEX BENEFITS ENROLLMENT PROCESSES TO MITIGATE COVID-RELATED INCOME LOSSES. 139272 26693 USES LAUNCHED A COVID-19 RELIEF INITIATIVE, FUNDED THROUGH A COMBINATION OF INDIVIDUAL, FOUNDATION, AND PUBLIC CONTRIBUTIONS. THIS INITIATIVE, CALLED THE NEIGHBOR2NEIGHBOR FUND, INCLUDED WEEKLY DELIVERIES OF BOXES OF FRESH FOOD AND HIGH-QUALITY DRY GOODS, AS WELL AS A MINI-GRANTS PROGRAM, THROUGH WHICH FAMILIES COULD ACCESS SUPPORT MEETING BASIC FINANCIAL NEEDS, INCLUDING RENT, UTILITIES, CHILDCARE, AND MORE. IN FY20, THIS PROGRAM PROVIDED FOOD SUPPORT TO 179 FAMILIES AND DISBURSED MORE THAN $26,000 IN FINANCIAL ASSISTANCE. 2967294 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 43 0 1 133 1 0 0 0 0 0 1 1 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 KEVIN D FONTANA 7813568050 2 SHARP ST UNIT B HINGHAM MA 02043 JULIA JOHANNSEN CHAIR 10.00 X X 0 0 0 LOUIS MERCEDES VICE CHAIR 2.00 X X 0 0 0 RICHARD STERN TREASURER 5.00 X X 0 0 0 BANDITA JOARDER CLERK 2.00 X X 0 0 0 AARON MILLER ASSISTANT TREASURER 2.00 X X 0 0 0 GARY BAILEY BOARD MEMBER 2.00 X 0 0 0 GRETCHEN COOK-ANDERSON BOARD MEMBER 2.00 X 0 0 0 JENNIFER COPLON BOARD MEMBER 2.00 X 0 0 0 JACQUELINE FANTUZZI BOARD MEMBER 2.00 X 0 0 0 PETER FORKNER BOARD MEMBER 2.00 X 0 0 0 HON ARTHUR GAJARSA BOARD MEMBER 2.00 X 0 0 0 IMARI PARIS JEFFRIES BOARD MEMBER 2.00 X 0 0 0 KEVIN KOSLOSKY BOARD MEMBER 2.00 X 0 0 0 KENNETH KRUCKEMEYER BOARD MEMBER 2.00 X 0 0 0 JOYCE LEE BOARD MEMBER 2.00 X 0 0 0 PATRICK PLANETA BOARD MEMBER 2.00 X 0 0 0 CAMILLE PRESTON BOARD MEMBER (THRU 6/2020) 2.00 X 0 0 0 MAICHARIA Z WEIR LYTLE PRESIDENT & CEO 50.00 X 152996 0 0 152996 0 0 1 0 1 0 CONNESTON CONSTRUCTION INC PO BOX 7546 GILFORD NH 03247 CONSTRUCTION CONTRACTOR 2560565 UTILE INC 115 KINGSTON ST BOSTON MA 02111 ARCHITECTURAL CONSULTING 306476 ECRATCHIT INC 2 SHARP ST UNIT B HINGHAM MA 02043 ACCOUNTING/CFO SERVICES 186877 GOULSTON & STORRS PC 400 ATLANTIC AVE BOSTON MA 02110 LEGAL SERVICES 103952 FAISA CLEANERS CORP 701 BENNINGTON ST EAST BOSTON MA 02128 CLEANING SERVICES 101790 5 43574 50409 723166 3565303 76007 4382452 PROGRAM SERVICE FEES 900099 712728 712728 712728 130900 0 130900 130900 130900 828986 525000 971194 562286 -142208 -37286 -179494 -179494 0 50409 23184 -23184 -23184 MISCELLANEOUS 900099 47592 47592 47592 5070994 760320 0 -71778 X 26693 26693 161388 54872 25822 80694 1974077 1645360 124245 204472 144402 126867 10502 7033 227886 184723 14294 28869 705 705 39900 39900 815219 249857 386963 178399 7167 4672 2495 100669 52749 26237 21683 122164 36307 84086 1771 117001 91871 21015 4115 46187 38945 1360 5882 132784 3 132781 253508 217642 29325 6541 86778 69310 6023 11445 MEALS 153609 113590 9022 30997 PROGRAM SUPPLIES 49918 48297 692 929 TRAINING 11146 5536 471 5139 4471201 2967294 913443 590464 2963 1893798 319695 0 1512058 1042094 100522 114821 165172 141223 13121103 6616321 5235961 6504782 831077 30817 115700 0 8283148 9727535 427058 340171 96741 52581 2753770 3238801 0 486545 3746 1952 3281315 4120050 X 3467781 4401182 1534052 1206303 5001833 5607485 8283148 9727535 599793 5859 0 X X 0 1 X 1 0 X 2808805 3678534 2874035 4924839 4382452 18668665 762326 758864 768405 899860 712728 3902183 3571131 4437398 3642440 5824699 5095180 22570848 313064 1208458 458915 115081 447956 2543474 0 313064 1208458 458915 115081 447956 2543474 20027374 20760 4410 46740 17046 0 88956 20760 4410 46740 17046 88956 8055 21304 559880 104382 47592 741213 3599946 4463112 4249060 5946127 5142772 23401017 0.85580 0.85890 0.00380 0.00410 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2015 AMOUNT: $ 8,055. 2016 AMOUNT: $ 21,304. 2017 AMOUNT: $ 10,507. 2018 AMOUNT: $ 4,382. 2019 AMOUNT: $ 47,592. INSURANCE PROCEEDS - 2015 AMOUNT: $ 0. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 549,373. 2018 AMOUNT: $ 100,000. 2019 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 25000 0 0 25000 0 PART II-B, LINE 1: USES ENGAGED A CONSULTANT WHO CONDUCTED LOBBYING ACTIVITIES TO REQUEST STATE FUNDING FOR OUR FAMILY MOBILITY PROGRAM TO PROVIDE WORKFORCE DEVELOPMENT COACHING SERVICES FOR LOW-INCOME INDIVIDUALS AND THEIR FAMILIES. 0 0 912068 -136772 775296 889429 22639 0 912068 1263697 85905 460173 889429 1710892 147032 594227 1263697 2054144 -66384 276868 1710892 0.90150 0.09850 1 0 111960 111960 5054383 2116279 2938104 6240401 3646104 2594297 838133 722468 115665 876226 131470 744756 6504782 DEFERRED COMPENSATION 1952 1952 X 5852219 5859 213080 218939 5633280 -562286 -562286 5070994 5246567 213080 562286 775366 4471201 0 4471201 PART V, LINE 4: ENDOWMENT FUNDS REPRESENT PERMANENTLY RESTRICTED 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 EXTRAORDINARY DEPOSITS AND WITHDRAWALS, CAN BE USED TO SUPPORT OPERATIONS. PART X, LINE 2: USES 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. USES HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170 (B) (1) (A) (VI). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES 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. 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. AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES, USES MAY, HOWEVER, BE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. PART XI, LINE 4B - OTHER ADJUSTMENTS: BUILDING SALE EXPENSES -562,286. PART XII, LINE 2D - OTHER ADJUSTMENTS: BUILDING SALE EXPENSES 562,286. GALA 50409 50409 6463 876 15845 50409 50409 6463 876 15845 23184 -23184 1 TOTAL FOOD & OTHER NECESSITIES 179 18013 COST COVID - 19 SUPPORT TOTAL CASH/MINIGRANTS 34 8680 PART I, LINE 2: DURING THE COVID-19 PANDEMIC, USES PROVIDED UP TO $250 IN MINI-GRANTS TO FAMILIES IN NEED TO HELP WITH PAYMENT OF RENT/MORTGAGE, UTILITIES, ETC., AND ALSO PROVIDED FOOD AND OTHER NECESSITIES. IN ORDER TO RECEIVE FUNDS, FAMILIES HAD TO COMPLETE AN APPLICATION AND PROVIDE DOCUMENTATION OF THE EXPENSES. FAMILIES COULD APPLY UP TO 4 TIMES FOR A MAXMIUM TOTAL GRANT OF $1,000. A SEPARATE, INDEPENDENT COMMITTEE REVIEWED THE APPLICATIONS AND DETERMINED THE AMOUNT OF THE AWARD, UP TO $250. THE APPLICATIONS AND AWARDS HAVE BEEN DOCUMENTED. SINCE THESE AWARDS WERE PAID DIRECTLY TO THE VENDOR/LANDLORD, ETC., NO ADDITIONAL MONITORING WAS DEEMED NECESARY. FAMILIES IN NEED OF FOOD AND OTHER NECESSITIES COULD SIMPLY SIGNUP TO RECEIVE ITEMS. X X X X 0 0 0 0 0 0 0 0 0 MAICHARIA Z WEIR LYTLE PRESIDENT & CEO 152996 0 0 0 0 0 0 0 0 0 152996 0 0 0 X 9 39750 FMV X FOOD 1 26100 DONOR'S COST BASIS X MISC CLASSROOM ITEMS 8 10157 DONOR'S COST BASIS 0 0 0 PART I, COLUMN (B): THE AMOUNTS REPORTED IN PART 1, COLUMN B REPRESENT THE NUMBER OF INDIVIDUAL CONTRIBUTIONS FORM 990, PART III, LINE 2 DURING FY20, USES BEGAN A FOOD DELIVERY & MINI-GRANTS PROGRAM TO SUPPORT MEMBERS OF THE COMMUNITY STRUGGLING DURING THE COVID-19 PANDEMIC. FORM 990, PART III, LINE 3 DURING FY20, USES DISCONTINUED THE TRAINING FOR OFFICE JOBS PROGRAM. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE PRESIDENT/CEO, COO, OUTSOURCED ACCOUNTING FIRM, FINANCE/AUDIT COMMITTEE, AND THE CHAIRMAN OF THE BOARD BEFORE IT IS FILED. IN ADDITION, A COPY OF THE FINAL FORM 990 IS PROVIDED TO ALL BOARD MEMBERS BEFORE IT IS FILED FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS HAS A WRITTEN CONFLICT OF INTEREST POLICY. PURSUANT TO THE POLICY, DIRECTORS WHO BELIEVE A POTENTIAL TRANSACTION WITH USES MAY INVOLVE A CONFLICT MUST REPORT THAT TRANSACTION AND ALL MATERIAL FACTS IN WRITING TO THE EXECUTIVE COMMITTEE. NO INVOLVED DIRECTOR MAY BE PRESENT FOR THE DISCUSSION OR VOTE, NOR MAY SUCH DIRECTOR INFLUENCE OR MAKE RECOMMENDATIONS WITH RESPECT TO SUCH VOTE. A DISINTERESTED MAJORITY OF THE EXECUTIVE COMMITTEE (OR A DISINTERESTED MAJORITY OF THE BOARD, IF A MAJORITY OF THE EXECUTIVE COMMITTEE IS DISQUALIFIED FROM ACTING) WILL VOTE ON THE TRANSACTION. APPROVAL SHALL BE BASED ON A FINDING THAT THE TRANSACTION IS FAIR TO USES AND IN THE BEST INTERESTS OF THE ORGANIZATION, THAT IT APPEARS THAT USES CANNOT OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORT AND THAT THE TRANSACTION WILL NOT CONSTITUTE AN EXCESS BENEFIT UNDER SECTION 4958 TO THE INTERNAL REVENUE CODE. ANNUALLY, EACH BOARD MEMBER WILL SIGN A STATEMENT PROVIDED BY USES TO THE EFFECT THAT HE/SHE HAS READ AND UNDERSTANDS THIS POLICY AND AGREES TO COMPLY WITH IT. THE DIRECTOR WILL ALSO DISCLOSE ON THAT STATEMENT INFORMATION RELATING TO POTENTIAL CONFLICTS OF INTEREST. IN ADDITION, THE ORGANIZATION HAS A SEPARATE CONFLICT OF INTEREST POLICY THAT IS APPLICABLE TO ALL EMPLOYEES (INCLUDING OFFICERS AND KEY EMPLOYEES) WHICH REQUIRES DISCLOSURE OF POTENTIAL CONFLICTS TO IMMEDIATE MANAGERS AND/OR HR. FORM 990, PART VI, SECTION B, LINE 15A THE INDEPENDENT EXECUTIVE COMMITTEE OF THE BOARD REVIEWS AND APPROVES THE COMPENSATION OF THE CEO. DURING FY20, THE COMMITTEE ENGAGED ITS HR CONSULTING FIRM TO PROVIDE MARKET-BASED RESEARCH AND BENCHMARKING INFORMATION ON SALARIES OF SIMILARLY QUALIFIED INDIVIDUALS HOLDING COMPARABLE POSITIONS AT SIMILAR SIZED NON-PROFITS. THE CEO'S SALARY WAS ADJUSTED ACCORDINGLY IN FY20 WITH THE APPROVAL OF THE EXECUTIVE COMMITTEE AND WAS DOCUMENTED IN AN EMPLOYMENT AGREEMENT. FORM 990, PART VI, SECTION B, LINE 15B THE ORGANIZATION DID NOT COMPENSATE ANY OTHER EMPLOYEES MEETING THE IRS DEFINITIONS OF OFFICERS OR KEY EMPLOYEES. 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 OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 249,857. MANAGEMENT AND GENERAL EXPENSES 386,963. FUNDRAISING EXPENSES 178,399. TOTAL EXPENSES 815,219. FORM 990, PART XII, LINE 2C: PROCESS DID NOT CHANGE FROM PRIOR YEAR.