2024-05-06T08:17:52-05:00 2023-06-30 043000523 WITHUM SMITH BROWN PC 25 BRAINTREE HILL OFC PK SUITE 102 BRAINTREE MA 02184 990 2022-07-01 042104280 UNITED SOUTH END SETTLEMENTS UNIT 6173758150 48 RUTLAND STREET BOSTON MA 02118 JERRELL COX CHIEF EXECUTIVE OFFICER 6173758150 2024-03-20 1 JERRELL COX 999009999 0 DAVID A DIIULIS P00303577 6174711120 2024-03-20 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JERRELL COX 48 RUTLAND STREET BOSTON MA 02118 6196182 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. 16 16 118 172 0 0 4069363 4805684 942664 1012184 -137505 204364 -58104 -92822 4816418 5929410 194051 134658 0 0 2428789 2674209 0 0 497222 1882415 2084815 4505255 4893682 311163 1035728 17454144 18964955 383014 431086 17071130 18533869 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. 0 1 3202817 1587 1022601 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. USES'S BOSTON-BASED YOUTH PROGRAMS EMPLOY A STEAM-BASED CURRICULUM THAT PROMOTES SOCIAL-EMOTIONAL DEVELOPMENT WHILE IMPARTING CRITICAL SKILLS THAT ALLOW STUDENTS TO THRIVE IN AND OUT OF SCHOOL. CAMP HALE IS A SLEEPAWAY SUMMER CAMP DESIGNED TO CREATE OPPORTUNITIES FOR OUTDOOR ENRICHMENT AND LEADERSHIP DEVELOPMENT FOR YOUTH THAT TYPICALLY DON'T HAVE ACCESS TO SUCH SPACES. BY ENSURING THE FINANCIAL ACCESSIBILITY OF THESE PROGRAMS, USES HELPS TO PREVENT LEARNING LOSS AMONG HISTORICALLY UNDERSERVED POPULATIONS, CLOSING RACIAL AND SOCIOECONOMIC ACHIEVEMENT GAPS. 369922 133071 COACHING HELPS PARTICIPANTS SET THEIR OWN GOALS, IDENTIFY CONCRETE STEPS TOWARD MEETING THOSE GOALS, AND PROVIDES CHECK-INS AT REGULAR INTERVALS TO PROVIDE ACCOUNTABILITY. 50+ PARTICIPANTS FOCUS ON BUILDING SUCCESS IN FIVE AREAS: CAREER, FINANCES, FAMILY, EDUCATION/TRAINING, AND COMMUNITY CONNECTIONS. IN FY23, THE FAMILY MOBILITY TEAM WORKED TO ENHANCE THEIR PARTNERSHIPS AND EXPAND THE ARRAY OF 2-GEN OFFERINGS AVAILABLE TO PARTICIPANTS SUCH AS POWER OF PARENTING CLASSES AND A STRENGTHENED COLLABORATION WITH BOSTON COMMUNITY PEDIATRICS.IN FY22, USES LAUNCHED A PILOT GUARANTEED INCOME PROGRAM, CALLED STRIVING TOWARD ECONOMIC PROSPERITY (STEP). THIS PILOT COHORT INCLUDED 16 FAMILIES RECEIVING $800 MONTHLY PAYMENTS FOR A PERIOD OF 18 MONTHS. THIS PROGRAM PROVIDES FINANCIAL STABILITY AND SECURITY, AND ALLOWS FAMILIES TO MAKE THEIR OWN DECISIONS REGARDING THEIR FINANCES. AT THE CONCLUSION OF THIS FIRST COHORT, DATA ILLUSTRATES NOTABLE INCREASES IN FINANCIAL HEALTH FOR ENROLLED FAMILIES. MEDIAN SAVINGS INCREASED FROM $200 TO $1,000, AND THE PERCENTAGE OF FAMILIES MAKING REGULAR SAVINGS DEPOSITS ROSE FROM 12% TO 73%. MEDIAN CREDIT SCORES INCREASED BY 62 POINTS AND MEDIAN CREDIT CARD DEBT DECREASED FROM $3,000 TO $1,000. AT THE START OF THE STEP PROGRAM, 25% OF FAMILIES HAD CHALLENGES MEETING BASIC UTILITY EXPENSES; BY THE END, THIS NUMBER DROPPED TO JUST 7%. 3572739 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 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 26 0 118 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 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 CARMEN DUARTE CHAIR 10.00 X X 0 0 0 BANDITA JOARDER VICE CHAIR 2.00 X X 0 0 0 ANABELLE SKALLEBERG TREASURER 2.00 X X 0 0 0 JENNIFER COPLON DIRECTOR 2.00 X 0 0 0 GARY BAILEY BOARD MEMBER 2.00 X 0 0 0 SILVIA BUONAMICI BOARD MEMBER 2.00 X 0 0 0 GABRIELA CRUZADO BOARD MEMBER 2.00 X 0 0 0 AARON DUSHKU BOARD MEMBER 2.00 X 0 0 0 NADINE EZZIE BOARD MEMBER (EFF. 6/2023) 2.00 X 0 0 0 PETER FORKNER BOARD MEMBER 2.00 X 0 0 0 JOYCE LEE BOARD MEMBER (THRU 6/2023) 2.00 X 0 0 0 ZENA LUM BOARD MEMBER (EFF. 6/2023) 2.00 X 0 0 0 ELIZABETH MARCH BOARD MEMBER (EFF. 2/2023) 2.00 X 0 0 0 MICHAEL MAZZELLO BOARD MEMBER 2.00 X 0 0 0 LAURA NIELSEN BOARD MEMBER 2.00 X 0 0 0 KELLYN RICCITELLI BOARD MEMBER (EFF. 6/2023) 2.00 X 0 0 0 JERRELL COX CEO 50.00 X 185521 0 7998 MELODY VALDES CHIEF PROGRAM OFFICER 40.00 X 111207 0 7998 296728 0 15996 2 0 1 0 ECRATCHIT INC 2 SHARP STREET UNIT B HINGHAM MA 02043 ACCOUNTING/CFO SERVICES 217040 1 30685 1017873 1580004 2177122 543324 4805684 PROGRAM SERVICE FEES 900099 1012184 1012184 1012184 210095 210095 26210 0 26210 26210 26210 71195 76926 -5731 -5731 -5731 60397 1017873 189846 -129449 -129449 MISCELLANEOUS 900099 10417 10417 10417 5929410 1022601 0 101125 X 134658 134658 220964 44193 66289 110482 2104480 1752972 93975 257533 1580 1580 156735 123905 10649 22181 190450 150788 8705 30957 315 315 254773 254773 564245 268181 283475 12589 2130 1694 436 133772 72812 28051 32909 144906 124352 11962 8592 161895 137170 18464 6261 94842 87757 4605 2480 375157 352873 17379 4905 112336 95253 10064 7019 MEALS 180733 174125 6057 551 PROGRAM SUPPLIES 43418 43386 32 TRAINING 16293 8620 7346 327 4893682 3572739 823721 497222 1099865 1539961 1180028 1017478 186550 604900 92707 112257 137865 193640 10387285 3693555 6572247 6693730 8184882 8802989 17454144 18964955 258284 331966 124730 99120 383014 431086 X 16444023 17327320 627107 1206549 17071130 18533869 17454144 18964955 1035728 427011 0 X X 0 1 X 1 0 X 4924839 4382452 4064115 4069363 4805684 22246453 899860 712728 457986 942664 1012184 4025422 5824699 5095180 4522101 5012027 5817868 26271875 115081 447956 316750 579551 125352 1584690 0 115081 447956 316750 579551 125352 1584690 24687185 17046 0 21454 221925 236305 496730 17046 21454 221925 236305 496730 104382 47592 28510 10363 10417 201264 5946127 5142772 4572065 5244315 6064590 26969869 0.91540 0.88170 0.01840 0.01220 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 4,382. 2019 AMOUNT: $ 47,592. 2020 AMOUNT: $ 28,510. 2021 AMOUNT: $ 10,363. 2022 AMOUNT: $ 10,417. INSURANCE PROCEEDS - 2018 AMOUNT: $ 100,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 8521686 230000 617351 180000 9189037 10229228 -302410 -1219132 186000 8521686 775296 9400000 53932 10229228 912068 -136772 775296 889429 22639 912068 0.99169 0.00831 1 0 61030 61030 3141120 431182 2709938 5599866 2863849 2736017 752672 261775 490897 832597 136749 695848 6693730 X 6397400 427011 40979 467990 5929410 0 5929410 4934661 40979 40979 4893682 0 4893682 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 ENDOWMENT FUND HAS BEEN ESTABLISHED TO SUPPORT AND PROMOTE THE GROWTH, PROGRESS AND GENERAL WELFARE OF USES. THE BOARD APPROVED A DISTRIBUTION POLICY THAT IS 2.5% OF THE TRAILING 12 QUARTER AVERAGE PRINCIPAL BALANCE (THIS BEGAN IN THE YEAR ENDED JUNE 30, 2022), WHICH IS TO 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. GALA 1070432 1014197 56235 77323 49018 12348 49154 HAUNTED HOUSE 7838 3676 4162 1200 65 738 1078270 1017873 60397 78523 49083 12348 49892 189846 -129449 1 ALLEY REPAIRS 1 2000 GUARANTEED INCOME - CASH GRANTS 16 132658 PART I, LINE 2: IN FY23, A NEIGHBORHOOD ASSOCIATION ASKED USES FOR A GRANT TO HELP COVER THE COST OF REPAIRS NEEDED FOR THE ALLEY BEHIND USES'S BUILDING. USES PROVIDED A $2,000 CASH GRANT TO THE ASSOCIATION TOWARDS THIS COST. DURING FY22, USES LAUNCHED A PILOT GUARANTEED INCOME PROGRAM, CALLED STRIVING TOWARD ECONOMIC PROSPERITY (STEP). THIS PILOT COHORT INCLUDED 16 FAMILIES RECEIVING $800 MONTHLY PAYMENTS FOR A PERIOD OF 21 MONTHS (THRU THE END OF FY23). THROUGHOUT THE TERM OF THE PROGRAM, PARTICIPANTS COMPLETED SURVEYS TO SHOW HOW THE FUNDS WERE USED TO SUPPORT THEIR FAMILIES. X X X X 0 0 0 0 0 0 0 1 0 JERRELL COX CEO 179521 0 6000 0 0 0 0 0 7998 0 193519 0 0 0 PART I, LINE 7 THE CEO WAS AWARDED A $6,000 BONUS IN JUNE 2023, AS PART OF THE ANNUAL PERFORMANCE REVIEW BY THE BOARD. X 7 75373 FMV X WI-FI SYSTEM FOR CAMP FACILITY 1 430714 DONOR'S COST X COMPUTER EQUIPMENT 2 30150 DONOR'S COST X ITEMS FOR YARD SALE 10 3300 DONOR'S COST X EVENT SUPPLIES 5 2364 DONOR'S COST X MISC CLASSROOM ITEMS 2 1423 DONOR'S COST 0 0 0 PART I, COLUMN (B): THE AMOUNTS REPORTED IN PART I, COLUMN B REPRESENT THE NUMBER OF INDIVIDUAL CONTRIBUTIONS. FORM 990, PART III, LINE 3 IN FY23, USES DISCONTINUED THE NEIGHBOR TO NEIGHBOR FOOD DELIVERY 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 BOARD CHAIR 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 POSITIVELY PARTNERS, USES' OUTSOURCED HR PARTNER, DRAFTED A COMPENSATION REVIEW IN APRIL OF 2022 TO SHARE A MARKET REVIEW OF CEO COMPENSATION FOR THE USES BOARD OF DIRECTORS FOLLOWING THE EXIT OF ONE OF TWO CO-EXECUTIVE DIRECTORS. WITH CONSIDERATION OF THE COMPENSATION FOR THE OUTGOING CO-EXECUTIVE DIRECTOR, THE ADDITIONAL DUTIES BEING ASSUMED BY THE REMAINING CO-EXECUTIVE DIRECTOR, AND IN ADDITION TO EVALUATING THE MARKET REVIEW, A SALARY FOR THE INCOMING CHIEF EXECUTIVE OFFICER (PROMOTED FROM CO-EXECUTIVE DIRECTOR) WAS RECOMMENDED (WHICH WAS IN LINE WITH THE MARKET ANALYSIS AND THE ORGANIZATIONAL SIZE AND BUDGET). IN JUNE 2022, THE CHIEF EXECUTIVE OFFICER'S SALARY WAS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD AS WELL AS THE FULL BOARD, AND WAS DOCUMENTED IN HIS EMPLOYMENT AGREEMENT. IN JUNE 2023, THE EXECUTIVE COMMITTEE OF THE BOARD CONDUCTED A PERFORMANCE REVIEW (WHICH INCLUDED INPUT FROM THE ENTIRE BOARD), AND ADJUSTED THE CEO'S COMPENSATION IN ACCORDANCE WITH THE MARKET REVIEW. THIS COMPENSATION ADJUSTMENT WAS APPROVED BY THE FULL BOARD. 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 268,181. MANAGEMENT AND GENERAL EXPENSES 283,475. FUNDRAISING EXPENSES 12,589. TOTAL EXPENSES 564,245. FORM 990, PART XII, LINE 2C: PROCESS DID NOT CHANGE FROM PRIOR YEAR.